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SPECIFICATION OF TAXES, DUTIES, &C.
TITHES.
ACTJIOKITT.
Barley
Oats
Votches
Order of tho High C o m –
missioner _So. V.i\ of 7th
March, 1393. uiidi>i* Ordi–
nance V. of 1331.
Ottoman Regulation
8th February. 1S71, Sec.
2 (c) of Law" X I . of 1897.
One tenth of the produce of tho land of
Wheat )
Measured ou tho threshing floors, and delivered in kind at the Govern–
ment Granaries, cost of transport to which, for distauces in excess of
three miles, is made good to tithe-payers.
NOTE.—All other tithes havo been suspended or abolished, or replaced by Tithe Dues leviable
ou Exportation. (.See page 8.)
TAX ON ANIMALS.
SHEEP
AXD
GOAT TAX.
2^ silver piastres (3$ c.p.) per head yearly ou every sheep and 5 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 Commis–
sioner iu Council provided that no increase shall be made in the total amount receivable 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 thefirstofficial enumeration and
uncounted thereat are liable to double tax.
PIG TAI.
.,
i - i -
•
.,
\t i.
O t t o m a n Regulation
4£ cp. per head yearly on every pig over three months old.
I0*h February^ 1S70,
Pigs not produced by the owners at thefirstofficial enumeration and uncounted thereat ^ d instructions of the
i* vi i. j L I -.-_
E'gh Commissioner or
are liable to double tax.
t
-J
12zh Angust> 1ST9
TERGHI.
1. Kimat.
4 per 1,000 on the capital value of lauds, houses and other immoveable property.
2. had.
4 per cent, on the rental of houses and other buildings and of lands leased under "The
Public Lands (Leases) Ordinance, 1882," if sublet (in addition to Verghi Kimat).
3. Temettu.
8 per cent, on trade profits and incomes (excluding salaries).
EXEMPTIONS.
Persons who uuder the Law of 29 Zilbidje, 1273, would have been entitled to exemption
from tithe on olive trees planted by them may apply to the Verghi Department 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), aud gardeners of Varoshia who were exempt under Turk:-*!- law
(b), are exempted from payment of Verghi Temettu.
By letter from the Ministry of Finance of 16 Shewal, 1289, agriculturists, for tlie purpose
of assessing the Temettu tax, are divided iuto three classes. The first comprises those who,
having sufficient land, do not 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, oi* transport goods with their carts in order to provide for the necessities of their exigence.
These are exempt from Temettu. The second comprises those who, not having sufficient hind
for then- subsistence, besides their own, work other peoples' land for hire or in partnership or
do business with charcoal,firewood,-tc. Temettu should be collected from these according
to their assessed profits derived from sources other than the cultivation of then- 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 such land: these are exempt from Temettu.) The
third comprises those who may have sufficient land for their subsistence yet, being *xell on
and doing business in other ways, leave then* agricnlraral 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 from the cultivation of their lauds.
Further, the Government has ruled that a mau who carries on a lucrative business in
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.
Law of 14 Djemaci-ul-
Evvel, 1277, and various
Yizierial circulars, and
La*** Xo XI. of 18S9.
Order of High Commis–
sioner da**d Sth March,
1*39. published in Gaz.
X;-. 2J0 cf ibe u n e date.
(J) Order of High Com -
*rii=:;nerof SlstDecem-
"c-ir. IS i'J.
(ij Order of H i g h C o m -
r-.ii=:o*:er of 22nd June,
1531.
* Br an Order dated the 30th March, 1337, ic has been laid d o w n that this exception shall no; a*j*_>h* to m a s o m w h o are builders
and contractors as well as masons.
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