Basic HTML Version
[ 3 ]
SPECIFICATION OF TAXES, DCTIES, &C.
TITHES.
ACTHOBITT.
One tenth of the produce of the land of
Burley / Measured on the threshing floors, and delivered in kind at the Govern-
Ofita f
m e n t
*&
ranar
i
e3
» cost of transport to which, for distances in excess of
Vetches ' ^ree
m
^
e s
>
is
made good to tithe-payers.
N O T E . — A l l other tithes have been suspended or abolished, or replaced by Tithe Dues leviable
on Exportation. (See page 8.)
Order of ths Hij'h Com–
missioner No. 291 of 7 th
March, 1893. under Ordi–
nance V. of 1381.
Ottomau Regulation
8th Februarv. 1S71, Sec.
2(e) of Law XI. of 1397.
TAX ON ANIMALS.
SHEEP AND GOAT TAX.
2J silver piastres (3$ c.p.) per head yearly on every sheep and 5 c.p. per head yearly on
every goat one year old and upwards.
The tax on goats m a y be increased and 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 che 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 TAX.
.,
, _, -
. ,,
. i n
Ottomaa Regulation
**
C
*P* P
e r n e a
d yearly on every pig over three months old.
10th February* 1370,
Pigs not produced by the owners at thefirstofficial enumeration and uncounted thereat
aad
instructions of the
are liable to doable tax.
High Commissioner of
the 12th August, 1879.
VERGHI.
1. Kimat.
i per 1,000 on the capital value of lands, houses and other immoveable property.
2. Irad.
i per cent, on the rental of houses and other buildings and of lands leased under " T h e
Public Lands (Leases) Ordinauce, 1*5S2," if sublet (in addition to Verghi Kimat).
3. Tenifttu.
3 per cent, on trade profits and incomes (excluding salaries).
EXEMPTIONS.
Persons who nnder the Law of 29 Zilbidje, 1-278, would have been entitled to exemption
from tithe on olive trees planted by them m a y apply to the Verghi Department for ex-*mption
from verghi on snch trees until such time as the immunity from tiche thereon would have
expired if the tithe ou olives were still leviable.
Artisans who do uot keep shops and who receive daily hire for their labour* (a), labourers
receiving daily hire * (a), and gardeners of Taroshia who were exempt nnder Turkish law
(6), are exempted from payment of Verghi Temettn.
By letter from the ATinistry of Finance of 16 Shewal, 12S9, agriculturists, for the purpose
of assessing the Temettu tax, are divided into three classes. The first comprises tho^e 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, 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 land
for their subsistence, besides their own, work other peoples' land for hire or in partnership or
do business with charcoal,firewood,&c. Temettn 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 othei peoples' lauds for the purpose of farming and
who pay tithe on the produce raised upon such land: these are exempt from Temc-tru.) The
third comprises those who m a y have sufficient land for their subsistence yet, being well off
and doing business in other ways, leave their azricultural 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 lands.
Further, the Government has ruled that a m a n 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.
L a w of H Djerrazi-jl-
Evrel, 1277, and farious
Vizierial circulars, and
Law Xo XI. of 1389.
Order of High Commis -
sioner dated Sth March,
1339. published in Ga.:.
No. 230 of the same date.
(-*) Order of High Com–
missioner of 31st Decem–
ber, 13S0.
(&) Order of High Com–
missioner of 22nd June,
ISSI.
* By an Order dated the 30th March, 1SS7, it has been laid down that this ex«pt*bn shall no: apply to masons who are builders
and contractors as w«ll as masons.
2 A