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SPECIFICATION OF TAXES, DUTIES, &C.
TITHES.
AtJTKOBITT.
• One tenth of the produce of tlie land of
Wheat \
Barlev / Measured on the threshingfloors,and delivered in kind at the Govern-
Oats *. f
m e n t
Granaries, cost of transport to which, for distances iu excess of
Vetches J
t
-
iree m
^
e s
» *
s
™ade good to tithe-payers.
N O T E . — A l l other tithes have beeu suspended or abolished, or replaced by Tithe Dues leviable
on Exportatiou. (See page 8.)
Order of tha Hffrh Com–
missioner Xo. 291 of 7th
March, 1893, under Ordi–
nance V. of ISSI.
Ottoman
Sth February
2 (r) of Law'
Resnlation
. 1**71, Sec.
XI. of 1897.
Law of 14 Djem-ui-nl-
Evrel, 1*277, aud various
Vizierial circulars, and
Law Xo XI. of 1S39.
TAX OX AXDIALS.
SHEEP AXD GOAT TAX.
2Jf silver piastres (8$ c.p.) per head yearly ou every sheep and 5 c.p. per head yearly on
every goat one year old aud upwards.
The tax on goats m a y be increased aud that on sheep decreased by the High Commis–
sioner in Council provided that no increase shall be made in the total amount receivable as
calculated upon tbe basis of the last preceding official returns of the numbers of sheep and
goats in the Island.
Sheep and Goats uot produced by the owners ar the first official enumeration and
uncounted thereat are liable to double tax.
PIG TAX.
.,
i » i
.
.t
- -,
Ottoman P.e-rulatiun
4£ cp. per head yearly on every pig over three months old.
10th February7 1S70,
Pigs not produced bv the owners at thefirstofficial enumeration and uncounted thereat »ad •n»truct:w-_a of the
,. Ci . jr ii . *
Hisrb Commissioner of
are liable to double tax.
th
~
12thAagu
..
? 1S79
TERGHI.
1. Kimat.
4 per 1,000 on the capital value of lauds, houses aud other immoveable property.
2. Ira J.
4 per ceut. on the reutal of houses and other buildings and of lands leased under " T h e
Public Lauds (Leases) Ordinance, l*?-52/' if sublet (in addition to Verghi Kimat).
3. Ttmtttii.
8 per cent, on trade profits and incomes (excluding salaries).
ElEilPTIOXS.
Persons who under the Law of 29 Ziihidje, 1278, would have been entitled to exemption
from tithe on olive trees planted by them m a y apply to the Verghi Department for exemption
from verghi on such trees until such time as rhe immunity from tithe thereon would have
expired if the tithe on olives were still leviable.
Artisans who do not keep shops aud who receive daily hire for then* labour* (a), labourers
receiving daily hire * (a), and gardeners of Taroshia who were exempt under Turkish law
(b), are exempted from payment of Terghi Temettu.
B y letter from the Afinistry of Finance of 16 Shewal. 12S9, agriculturists, for the purpose
of assessing the Temettu tax, are divided into three classes. Thefirstcomprises those who.
having sufficient laud, do not engage in commerce but are always occupied with agriculture
even though they should take charcoal or oth->r 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 those who, not having sufficient laud
for their 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 deiived from sources other thau the cultivation of their lands. (This
category does not include those who hire othei peoples' lands for the purpose of farming aud
who pay tithe on the produce raised upon snch land: these are exempt from Temettu.) T h e
third comprises those who m a y have sufficient land for their subsistence yet, being well off
and doing business in other ways, leave then* agricultural business to be carried on by their
farm servants and employes. Temettu should be collected from these in proportion to their
profits other than those derived front the cultivation of their lands.
Further, the Government has ruled that a m a n who carries on a lucrarive business iu
addition to agriculture should be assessed for and pay Temettu on the profits derived from
such business.
Gardeners are to be dealt with in the same manner as agriculturists.
Order of High Commis–
sioner dated Sth March.
1SS9
;
published in Gaz.
Xo. 280 of the tame date.
(«) Orderof High Com–
missioner of Slst Decem–
ber. 1SS0.
(J) Orderof High Com–
missioner of 22nd Jane.
ISSI.
* B y an Order dated the 30th March, 1S37, it has been laid down that this exceptim shall not apply to maion* who .are builders
and contractors as w-»U as masons.
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