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SPECIFICATION OF TAXES, DUTIES, &C.
TITHES.
One tenth of tbe produce of the land of
Wheat >
D;:Hev (
IToasr.'-.d on the threshingfloors,an'.; delivered in kind at the
Gevermin n: Gianarios. cost of transport to which, for distances
v'*.", „ \ in »;-:•: Ctsfi of throe miles, is made ;:•'.>d to tithe-pavers.
\ denes ;
o x .
TITHE OF CAROUBS.
Caroubs are weighed cu export;
of the value, according to prices fixed
moLiLly iy :L:- IM.djiiss Id;::--:;;, is i-.\\:t:: fro.a exporters at the Custom-Houses.
An allowance is made for co.-: cf trau.-p-.ri to the ports at the following rates:—
Nicosia (Lefka) ... ... ... ... ... ... 9 cp. per cantar.
Larnaca
Lima-sol
Faui--usta
Paphos
Kvrenia
... 7i cp.
... 7$ c.p.
...
4
cp.
...
7*
cp.
... i C.p.
Xo?;:.— All o:h:r tithes have been s;>pt-uded cr ab lished. or replaced by Tithe Dues
leviable un Exportation. (.*« page '•-•)
TAX OX AXDIALS.
SEEI-P A S D G O A T T A X .
ii silver piastres (8J c.p.) per Load yearly on ever.- sheep and o c.p. per head yearly
on every goat one year old and upwards.
• The tax on goats may be increased and that on sheep decreased by the High Com-
.missioner in Council provided that L O increase shall be made- in the total amount receiv–
able as calculated ui en the basis of the Ins: preceding official returns of the numbers
of sheep and goats in the Island.
Sheep iii^u Goats not produced by the owners at thefirstofficial enumeration and
uncounted thereat are liable to double tax.
PIG TAX.
4i cp. per head \ early on every pig over three months old.
Pigs not produced by the owners a: thefirstofficial enumeration aud uncounted
thereat are liable to double tax.
YERGHI.
1. Kimat. >
4 -.er l,OvO on the capital valne of lands, houses and other immoveable property.
•2. Imd.
4 per cent, on the rental of houses and ether buildings aud of lauds leased rnder'
"The Public Lauds (Leases) Ordinance, IfcS2," if sublet (in addition to^
Verghi Kimat).
8. Temettu.
3 per cent, on trade profits and income? (excluding salaries).
EXi^sIPTIOXS:—
Person? entitled to exemption from tithe on Olive trees, planted nnder the Law of
29 Zilhidje, 127$, may apply to the Verghi Department for exemption from verghi on
Fuch trees, until the immnnitr from tithe thereon shall expire.
Artisans who do not keep shops and who receive daily hire for their labour* (<i),
labourers receiving daily hire
tt
(a), and gardeners of Varcshia who were exempt under
Turkish law \J,\ are exempted from payment of Verghi Temettu.
By letter from the Ministry of Finance of 1C Shewal, 12S0, agriculturists, for the
purpose of assessing the Temettu tax, are divided into three classes. Thefirstcom–
prises those- who, having sufficient laud, do not engage in commerce but are always
occupied v.uh agriculture even though they should take charcoal or other material to
tow:; twice- or thrice a year for sale, or transport goods with their carts in order to
provide L;r the necessities of their existence These are exempt from Temettu. The
second comprises those who, not having sufficient land fur their subsistence, besides
their own, -in.-rk other peoples' land for hire or in partnership or do business with
charcoal,firewood,itc Temettu should be collected from these according to their
assessed profits derived from sources other thau the cultivation of their lands. (This
category does net include those who hire othei peoples' lands for the purpose of farming
aud who pay tithe on the produce raised upon such laud: these arc exempt from
Temttta.) The third comprises those who may have sufficient laud for their subsistence
yet, being veil off and doing business in other ways, leave their agricultural business to
be carried o:i by their farm servants and employes. Temettu should be collected from
these in proportion to their profits other than those derived from the cultivation of
their lands.
AUTHOBITT.
Order of the Hia-h
Commissioner Xo.
2H1 oi "th M.-reii.
189S, under (.ird,-
nanee V. of 1831.
Order of the High
Commissioner Xo.
291 of 7th March.
1S95.
Law of li Djemari
nl-Ewel, 1277,
and
Tarious VL'.ierial cir–
culars and La**- Xo.
XI. of 1SS9.
Order of High Com–
missioner dated 8th
March. 1SS9, pub–
lished in Gazette Xo.
2^0 of the same date.
(A) Order of High
Commissioner of 31st
December. ISSO.
(b) Or'or of High
Commissioner .of
22nd Jane. 1SS1.
* Ly ur. 0:iie.- dated the 3 'th March. 15^7. it lus been laid down that this exception shall not a?nly to masons who are
builder- and contractors as well as mason;.