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SPECIFICATION*
OF TAXES, DUTIES. &C.
TITHES.
Ono tenth of tlio produce of tho laud of
Wheat )
BJII-ICV f
Oats " f
Vetohes )
Measured on the threshing floors, and delivered iu kind at the
Government Granaries, cost of transport to which, for distances
in exco.-s of three miles, is ruade good to tithe-Davers.
N O T E . — A U other tithes have been su.-pended or abolished, or replaced bv Tithe Dues
leviable on Exportation. (Set: page 12.)
TAX OX ANIMALS.
SHEEP AXD GOAT TAX.
2i silver piastres (8£ c.p.) per Lead yeariv on every sheep and 5 c.p. per head yearly
•on every goat one year old and upwards.
The tax on goats may be increased aud that on sheep decreased by the High Com–
missioner in Council provided that uo increase shall be made in the total amount receiv–
able as calculated upon the basis of the last preceding official returns of the numbers
-of sheep and goats in tbe Island.
Sheep and Qoats not produced by the owners at the first official enumeration and
uncounted thereat are liable to double tax.
PIG TAI.
:
•'•• • '•;."• . .::-'-'
4^ cp. per head yearly on every pig over three mouths old.
Pigs not produced by the owners at the first official enumeration and uncouuted
-thereat are liable to double tax.
..-.-.-.
VERGHI.
ACTHOBITY.
Order of the Tli-jh
Comnii'sionor No.
231 of 7th March,
U0*, under Ordi–
nance V. of 1331.
1. Kimat.
>
•1 per 1,000 ou the capital value of lauds, houses aud other immoveable property.
2. Irad.
i per cent, ou the rental of houses and other buildings and of lands leased under
" T h e Public Lauds (Leases) Ordinance, 1S82," if sublet {in addition toi.
Verghi Kimat).
3. Tem.-tta.
3 per cent, ou trade profits and incomes (excluding salaries).
Law of 14 Djemaii
nl-Errel. 1277, and
various Vizierial cir–
culars and La
-
*** Ko
XI. of 1559.
ElEMTTIOXS :— .
Persons who under the Law of 29 Zilbidje, 127S, would have been entitled to
exemption from tithe on olive trees planted by them m a y apply to the Verghi Depart-
meut for exemption from verghi on such trees until such time as the immunity from
tithe thereon would have expired if the tithe on olives were still leviable.
Artisans who do not keep shops and who receive daily hire for their labour' (a),
labourers receiving daily hire * (a), and gardeners of Varoshia w h o were exempt under
Turkish law (6), are exempted from payment of Verghi Temettn.
By letter from the Ministry of Finance of 16 Shcwal, 1239, 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 ace always
occupied with agriculture even though they" should take charcoal or other material to
town twice or thrice a year for sale, or transport goods with their carts in order to
provide for the necessities of their existence. These are exempt from Temettu.
t
The
second comprises those who, not having sufficient laud for their subsistence, besides
their own, work othei: peoples' land for hire or in partnership or do business with
-charcoal, firewood, Set. Temettu should be collected from these according to their
assessed profits derived from sources other than the cultivation-of their lands. .(This
category does not iuclude those w h o hire othei peoples' lands for the purpose of farming
and w h o pay tithe on the produce raised upou such land: these are exempt from
Temettu.) T h e third comprises those w h o m a y have sufficient land for their subsistence
yet, being well off and doing business in other ways, leave their agricultural business to
be carried on by their farm servants and employes. Temettu should be collected from
these in proportion tb their profits other tlian those derived from the cultivation of
.their lands.
Orderof High Com–
missioner dated 8th
March. 15S9, pub–
lished ia Gazette No.
2S0 of the same date.
(a) Crier of High
Commi^ioncror 31st
December, 1S>0. *
(5) Order of High
Commissioner of
22nd Jane. ISSI.
* By an Order dated the 30th March. 13S7, i: has been laid down that this exception shall not apply to masons who are
builders and contractors as well as masons.