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SPECIFICATION OF TAXES, DUTIES, &C.
CUSTOMS CERTIFICATES
A fee of 2s. is taken for each certificate issued.
EXCISE DUTIES.
Beer - - -
Tobacco-leaf -
I 10 per cent, ad valorem allowing deduction of
I 20 per cent, from duty to cover wast-*.
( 4-V cp. per oke, payable on transfer of leaf from
\ grower to wholesale dealer.
Tobacco manufactured in Cyprus, whether manufactured into Cigarettes ) .,. gi ._
rQ
u.
or otherwise, in addition to the Import duty or Transport duty - f '*"' •*
c
"' P
e
°'
Cigars (each i oke to consist of not less ) . ,.
,,..«•
than 100 Cigars) - - - f Is. bcp. per 100 Cigars.
Discount of 10 per cent, allowed off ducy to manufacturer delivering Cigars for consumption.
Note.—The ducy is noe levied on Tobacco manufaccured for exporcacion and actually exporced,
if exporced" within 3 months of dute of manufacture. Manufactured Tobacco includes
Cigars, Cigarettes and Snuff and means all Tobacco subjected to 3uch a process in a
manufactory as will render it capable of cousumpciou.
L I C E N S E S .
T o sell Tobacco by retail:—
Tumbeki (a) '- - - - 30 per cent, of rental on value of premises.
Other Tobacco (b)
Hawkers («i)
- £ 1 per annum, to be paid half-yearly in advance.
- £1. 7. 0. (=1^ Turkish Liras.)
LICENSE DUTIES FOR STILLS.
In respect of every still (c) ... ... £ 5 to £ 1 0 per annum according to capacity.
LICENSE DUTIES PAYABLE EN" RESPECT OF THE SALE
OF INTOXICATESG LIQUORS BY RETAIL.
For every hotel, any premises occupied by any club, restaurant or other place used for the
sale of intoxicating liquors byretail,an annual percentage on the rencal or yearly value of the
premises so used after the rate of 50 per cent, but so that the license duty for an lioce! shall not
exceed £10 per annum, or for a club-house £.") per annum, and so that the license duty for any
other premises so nsed shall not exceed the sum £20 per annum, and so that the lowest annual
rate of duty chargeable shall be for premises in auy of the town-*) of Nicosia, Larnaca. Famagusta
(including Varosfiia), Kyrenia, Ktima and Limassoi £ 4 per annum, and for premises in any ocher
place £l 10s. per annum.
For selling by retail iu any tent or booth or in the open air - - - 2s. per day.
EXPORT DUTIES.
U p o n all Wine exported from the Islaud a duty at the rate of 8 paras per (liquid) gallon.
" SpUI"
,,
r> -O „
,,
,, Vinegar „
„* 5 „
Note.—Wine containing more than 42 per cenc. of proof spirit deemed to be spirit.
AfTMORrTV.
C.C.C. Circular Xo.
Sfz-'A of (>th August, 1333.
{Ottoman Regulation of
9th August. 1361.
i Ottoman Regulation of
( 25th April, 137.-*.
Law *>*,). 22 of 1S09,
sec. 23.
Ottoman Regulation of
ll>th June, 137-t.
L a w >*o. 22 of 1899
r
sec. 24.
Ottoman Regulation of
19th June, 1ST4.
Law So. 22 of 1399,
sec. 32.
Ottoman Regulation of
2>th Apnl, 13*5.
Law Xo. 13 of 1906,
Schedule 3.
,. L a w So. 10 of 1389,
r
Schedule 3.
Law No. 13 of 1906,
Schedule 1.
ROYALTIES.
Asbestos . . .
•»
- "
Soap-stone
Gypsum :—
O n every ton exported
Lime :—
On every ton exported
10 per cent, in kind on rough asbestos
5 „
„ cleaned „
10 „
„ on export
C S . 3025/04.
Sep.
4k:p. per ton.
Terra U m b r a :—
Extracted from pits iu the Larnaca (a) and Limassoi (&) Districts- 3s. 4^cp. per ton.
Terre Verte
- 1 per cent.
O n all stone quarried upon State Lands (Arazi Mirie), and exported, for every cubic yard
or part thereof - - - - - - . - -
4icp.
Orderof High Commis–
sioner in Coancil dated
3rd August, 1336.
Order of High Commis–
sioner dated 19th March.
1906.
/ (rt)Ordecof High Com–
missioner dated 24th
April, 1SS3.
(5) Order of High Com-
mssioner dated 20th
December. 13S2.
C.S.141S/06.
Order of High Commis–
sioner published ia
Gazette So. "323 of 5th
September. 1S90.
(a) These licenses are payable annually not later than 12th March. If the first license is taken prior to !3th September charge is
made for the whole jear; if taken on or after that date the license is issued at half the annual rate, for the period up to 12tb of
following March.
(i) Payable in two instalments on the 13th of March and on the 13th September, in every year.
(<r) Payable not later than the 1st September in each year.
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