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SPECIFICATION OF TAXES, DUTIES, &C.
TITHES.
One tenth of the produce of the laud of
Wheat
Barley
Oata
Vetches
Measured on the threshing doors, and delivered in kind at the
Government Granaries, cost of transport to which, for distances
in excess of three miles, is made good to tithe-payers.
NOTI:.—All other tithes have heen suspended or abolished, or replaced by Tiche Dues
leviable on Exportation. (See page 8.)
TAX ON ANIMALS.
SHEE? AND GOAT TAX.
2$ silver piastres (8} c.p.) per head yearly on every sheep and 6 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 no increase shall be made in the total amoant receiv–
able as calculated upon the basis of the last preceding official returns of the numbers
of sheep and goats in the Island.
Sheep and Goats not produced by the owners at the first official enumeration and
uncounted thereat are liable to double tax.
PIG TAX.
4^ cp. per head yearly on every pig over rhree months old.
Pigs not produced by the owners at the first official enumeration and uncounted
thereat are liable to double tax.
VERGHI.
AT7TH0BITT.
Order of tha High
Commissioner No.
291 of 7tb March.
1898, under Ordi–
nance V. of 1381.
1. Ki/itai.
i per 1,000 ou the capital value of lauds, houses aud other immoveable property.
2. Lad.
i per cent, on the rental of houses and other buildings and of lauds leased vmder'
'•The Public Lauds (Leases) Ordinance, 1*>S2," if sublet (in addition to\
Veryhi Kimat).
3. Texmttu.
8 per cent, on trade profits and incomes (excluding salaries).
Law of 14 Djeir»i:-
ul-Evrel, 1277, and
various Yizierial cir–
culars and Law No
XI. of 1839.
EXEMPTIONS:—
Persons who under the Law of 29 Zilhilje, 1273, would have been entitled to
exemption from tithe on olive trees planted by them m a y apply to the Terghi Depart-
such trees until such time as the immunity fron
m
ment for exemption from verghi on
tithe thereon would have expired if the ti:he on olives were still leviable.
Artisans who do not keep shop3 and who receive daily hire for their labour* (a),
labourers receiving daily hire * (a), and gardeners of Varoshia who were exempt under
Turk:sh law (b), are exempted from poym-rn*o of Terghi Temettu.
By letter from the Ministry of Finance o: 16 Shewal, 1289, agriculturists, for the
purpose of assessing tho Temoftu tax, are divided into three classes. Thefirstcoui-
prists those who, having sufficient laud, do no- engage in commerce but are 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. The
second comprises tho-re who. not having sufficient land for then- subsistence, besides
their own, work other peoples' land for hire or in partnership or do business with
charcoal, firewood, -fcc. 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 include those who hire othex peoples' lands for the purpose of farming
and who pay tithe on the produce raised upon such land: these are exempt from
Temettu.) The third comprises those who may have sufficient laud 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 iu proportion to their profits other than those derived from the cultivation of
their lands.
Orderof High Com–
missioner dated Sth
March, 1SS9. pub–
lished in Gmizrttc No.
2?0 of the same date.
(a) Order oc High
Commissioner of 31st
December, 1SSD.
(b) Order •>: High
Ciiram-Lssi-'.ner of
22nd June. 18S1.
• By an Order dated the 30th March. 1387, it has been laid down that this excepti;:: shall not apply to masons who are
builders and contractors as well as masons.
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