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SPECIFICATION OF TAXES, DCTIES, &C.
Beer -
(a) "Wines and Spirits
EXCISE DUTIES.
{
10 per cent, ad valorem allowing deduction
of 20 per cent, from duty to cover waste.
10 nj-r can:, ad valorem.
AUTUOaiTV.
Ottoman Regula–
tion of Oth August.
IStSl.
Law Xo. XI. of J $97.
Tobacco-leai - - - ) 4
C
*P- P
er oke
* l*.™
1
,
1
* '7 -'T^''" °' ^
[ iroin grower to wholesale dea.er.
Tobacco manufactured in Cyprus, wliether manufactured into )
Cigarettes or otherwise, in addition t.> the Import* duty or v 2s. ih c.p. per oke.
Transport duty -
-
-
-
- )
Cigars (eachi oke to consist of j. . _ , Is. C c.p. r-:-r 100 Cigars.
not less than 10'J Cigars) J
l
*
°
Discount of 10 per cent, allowed off duty to manufacturer delivering Cigars for
consumption.
Xote.—The duty is not levied on Tobacco manufactured for exportation and actually
exported, if exported within 3 months of date of manufacture. Manufactured Tobacco
includes Cigars, Cigarettes and Snuff and means all Tobacco subjected to such a process
in a manufactory as will render it capable of consumption.
f 0::oman Regula-
| tiou ot 23ch April,
1S73.
I L a w X o . X X I r. of
j 1S9'A
Ottoman Regula–
tion cf 25th Apri],
1275.
£55 per a n n u m
L I C E N S E S .
Tobacco Factory License
To sell Tobacco by retail*— -
Tumbeki (b) . - ' -
Other Tobacco .
Hawkers (b) -
To sell intoxicating liquors by retail:—
fAn annual percentage oa the rental or yeariy vaiua of the premises so
used after the rate of '25 per cent, for the tirst £ 2 5 and 12-V per cent, for
all further rental or veariv value: but so that the
for an hotel
30 per cent, of rental on value of premises.
j £1 per a'nnum, to be paid half
• | yearly in advance.
1^ Turkish Liras.
. L a w Xo. VI. of 1SSS.
L a w No. XVIIL of
1-S97.
Ottoman Regula–
tion of 19th June,
1374.
LawNo.XI. otlS97..
Ottoman Regula–
tion of 25th April..
1575.
( .
0t
J tiot
| 137
ca:
o
used
o lio.sor bv retail." premises in any of the towns of Nicosia, Larnaca. Limassoi, Papho,
Kvrenia, Varoshia and Famagusta, £ 1 (one pound stt-rliug), and for
premises in any other place, 10s. (ten shillings).
For persons seli-
ig by retail |
a any teut or V p
o r e a c
h j
a v a
f ,
a
j
e
. . . . . - Is.
•ooth or in the 1
"
pen air. J
STILLS.—A duty of £2 per still f-vpf-r year, under ***• The Aniseed Law, 1S91."
L a w No.X. of 1SS9.
*} Proclamation by
. the Hign Commis-
i sioner, of 29th Dec.,
f 1591. published in
\ Gazette No. 360, of
• Sth JanuarT, 1S92.
FINES, FORFEITURES ASD FEES OF COURTS.
FlKES.
Fines are levied in the different Courts under the Ottoman and English L a w a; from
time to time altered or modified by Cyprus Statute L a w .
FoP.FEITCItES.
Forfeitures arc siniilarlv inflicted.
(a) In the case of duty on Wine an additional 5 per cent, penalty is inflicted on instalments not paid when due, viz.:—on
3l3t January, hut day of February, and 31st 3L-ircb. (Onlinar.ce IV. of 13S1, Sect. 5.)
(i) These licenses are payable annually not later than 12;h March. If thefirstlicense is taken prior to 13th September.
charge is made for the whole year; if taken on or after that date the license is issued at half the annual rate, for the period up.
to 12~:h of following February.