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SPECIFICATION OF TAXES, DUTIES, &C.
EXCISE DUTIES.
J 10 per cent, ad valorem allowing deduction
| of 20 per cent, from doty to cover waste.
Beer - - -
Spirit - - - |
Note.—Wine containing more than 33% of proof Spirit deemed to be Spirit
1 0 % per proof gallon according to Sykes'
Hvdrometer.
Tobacco-leaf - -
f H.
C
*P- P
eroke
» P
a
.vable on transfer of leaf
| from grower to wholesale dealer.
Tobacco manufactured in Cyprus, whether manufactured into )
Cigarettes or otherwise, in addition to the Import duty or i 2s. 4-V c.p. per oke.
Transport duty -
-
-
-
- )
Cigars (each i oke to consist of ) ,
e
,
nA
>•,•_.
not less than 100 Cigars) \ ' ' " ^. 6 c.p. per 100 Cigars.
Discount of 10 per cent, allowed off duty to manufacturer delivering Cigars for
consumption.
Note.—The daty 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.
LICENSES.
AOTHORITT.
Ottoman Regula-
I tion of 9th August
\ 1861. ; •
r Proclamation of
J High Commissioner,
j Gazette No. 717 of
••3rd January, 1902.
{Section 2, Law
XVIIL, 1901.
Ottoman Revrula-
J tion of 25th April,
( 1375.
y
'
Tobacco Factory License
To sell Tobacco by retail *—
Tumbeki (a)
Other Tobacco
Hawkere (a)
BOXDED STORES FOR SPIRITS
£55 per annum
- 80 per cent, of rental on value of premises.
{£1 per annum, to be paid half
yearly in advance.
- £1. 7. 0. (=1£ Turkish Liras.)
£1 per annum
Law No. XXII. of
1S99.
Ottoman Regula–
tion of 25th April,
1S75.
Law No. VI. of 1338.
Order of High
Commissioner pub–
lished in Gazette No.
593 of 29th April,
1893.
Ottoman Regula–
tion of 19th June,
1374.
Law No. XI. of 1897.
Ottoman Regula–
tion of 25th April.
1375.
Section 17 (a) Law
XVIIL, 1901.
Proclamation by
the Higa Commis–
sioner, of 29th Dec,
' 1391. published in
Gazette No. 360, of
Sth January, 1392.
Section 7,
XVIIL, 1901.
Law
STILLS.—A duty of £2 per still eorv year, under "The Aniseed Law, 1891."
BATE OF LICENSE DUTIES CHARGEABLE ES- RESPECT OF THE SALE OF IXTOXTCATIXG
LIQUORS.
For every hotel, cafe, restaurant or other place used for the sale of intoxicating liquors
by retail.
° *•
An annual percentage on the rental or yearly value of the premises so used after the rate
of 30 per cent, for thefirst£25 and 15 per cent, for all further rental or vearly value, but
so that the license for a hotel shall not exceed the sum of £6 per annum, "and so that the
license for auy other premises so used shall not exceed the sum of £12 per annum and so •
that the lowest annual rate of duty chargeable shall be for premises in any of the towns of
Nicosia. Larnaca, Famagnsta (including Varoshia) andlLimassol twenty-five shillings, and
for premises m any other place twelve shillings.
For selling by retail in any tent or booth o~r in the open air two shillings per day.
C H A R G E S L E V I A B L E IX P A R T C O M M U T A T I O N O N W I X E S A X D 3PIRITS
=
E X P O R T E D
FROM CTPRUS.
On Spirits:
3 c.p. per demijohn containing not more than 30 okes.
3 c.p. per case of not more thau 2 srallons.
4-V c.p. per case of more than 2 gallons.
4-V c.p. per cask or other vessel containing not more than 100 okes.
6 c.p. per cask containing more than lOcTokes.
On Wines:
I c.p. per demijohn containing not more than 30 okes.
3 c.p. per cask or other vessel containing not more than 100 okes.
4-V c.p. per cask or other vessel containing more than 100 oke3.
H c.p. per case of not more than 2 gallons.
2-f c.p. per case of more tbau 2 gallons.
FIXES, FORFEITURES AND FEES OF COURTS.
FINES.
Fines are levied in the different Courts under the Ottoman and English L a w as from
time to time altered or modified by Cyprus Statute Law.
(«) Tbe-e licenses are payable annuallr not later than 12th March. If the first license is taken prior to 13th September
charge is ma'le for the whole jear ; if taken on or after that date the license is issued at half the annual rate, for the period up
to 12th of following February.