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OF TAXES, DUTIES, &C.
TITHES.
AUTHOKITT.
Order ofthe High Com–
missioner No. 291 of 7th
March, 189S, under Ordi–
nance V. of 1881.
One tenth of the produce of tbe laud of
Wheat \
Barley ( Measured on the threshingfloors,and delivered in kind at the Govern-
Oats ( ment Granaries, cost of transport to which, for distances in excess of
Vetches ) three miles, 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.)
TAX OX ANIMALS.
SHEEP AXD GOAT TAX.
2$ silver piastres (8£ 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 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.
4fc c.p. per head yearly on every pig over three mouths old. lWh^February, 1S7<£
Pigs not produced by the owners at thefirstofficial enumeration and uncounted thereat *
nd
--*---
t^l
•=
t
•
on, of the
Ottoman Regulation
8th February. 1871, Sec.
2 (c)o£ Law X L of 1897.
are liable to double tax.
High Commissioner of
the 12th August, 1379.
VKRGHI.
1. Kimat.
4 per 1,000 on the capital value of lands, houses aud other immoveable property.
2
- I
raJ
- [ Law of 14 Djemazi-ul-
4 per cent, on the rental of houses and other buildings and of lands leased under " T h e >
ErTel
- 1277, and various
Pubhc Lands (Leases) Ordinance, 1882," if sublet (in addition to Verghi Kimat). ( SS^J'xT.'Swss.
8. Temettu.
8 per cent, on trade profits and incomes (excluding salaries).
EXEMPTIONS.
Persons w h o under the L a w of 29 ZilhiJje, 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 the immunity from tithe thereon would have
expired if the tithe on olives were still leviable.
Artisans w h o do not keep shops and who receive daily hire for their labour* (a), labourers
receiving daily hire * (a), and gardeners of Varoshia w h o were exempt under Turkish law
(6), are exempted from payment of Verghi Temettu.
mm*
B y letter from the Ministry of Finance of 16 Shewal, 1289, agriculturists, for the purpose
of assessing the Temettu tax, are divided into 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, or transport goods with then* 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 then- subsistence, besides their own, work other peoples' land for hire or in partnership or
do business with charcoal, firewood, &c. Temettu should be collected from these according
to then: assessed profits derived from sources other than the cultivation of their lands. (This
category does not include those w h o hire other peoples' lands for the purpose of fanning and
w h o pay tithe on the produce raised upon such land: these are exempt from Temettu.) T h e
third comprises those w h o m a y have sufficient land for their subsistence yet, being well off
and doing business in other ways, leave then* agricultiu*al business to be carried on by their
form servants and employes. Temettu should De collected from these in proportion to then-
profits other than those derived from the cultivation of their lands.
Further, the Government has ruled that a m a n w h o 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 agricultiu-ists.
Order uf High Commis •
sioner dated 8th March,
1889. published in Gaz.
No. 280 of the same date.
(«) Order of High Com–
missionerof 31st Decem–
ber. 1880.
(>) Order of High Com–
missioner of 22nd June,
ISSI.
* By an Order dated the SOth March, 1887, it has beeu laid down that this exception shall not apply to masons who are builders
and contractors as -well as masons.
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