29
            
            
              SPECIFICATION OF TAXES, DUTIES, &C.
            
            
              TITHES.
            
            
              
                One tenth of the produce of the land of
              
            
            
              
                Wheat )
              
            
            
              
                Barlev ( Measured on the threshingfloors,and delivered in kind at the Govern-
              
            
            
              
                Q
              
            
            
              
                a t s
              
            
            
              
                " > ment Granaries, an allowance for cost of transport is made good to tithe-
              
            
            
              
                Vetches ' P
              
            
            
              
                a
              
            
            
              
                ^
              
            
            
              
                ers
              
            
            
              
                -
              
            
            
              
                N O T E . — A l l other tithes have been suspended or abolished, or replaced by Tithe Dues leviable
              
            
            
              
                on Exportatiou. (See page 7.)
              
            
            
              
                ACTHOBITr.
              
            
            
              
                Order of tue High Com–
              
            
            
              
                missioner No. 499 of 11th
              
            
            
              
                March. 1911, under L a w
              
            
            
              
                5 of 1381.
              
            
            
              TAX OX ANIMALS.
            
            
              
                SHEEP AND GOAT TAX
              
            
            
              
                2% silver piastres (3|cp.) per head yearly on every sheep and 5cp. per head yearly on
              
            
            
              
                every goat one year old and upwards.
              
            
            
              
                The tax on eoats may be increased and that on sheep decreased by the High Commissioner
              
            
            
              
                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 thefirstofficial enumeration and uncounted
              
            
            
              
                thereat are liable to double tax.
              
            
            
              
                PIG TAX.
              
            
            
              
                4-^cp. per head yearly on every pig over three months old.
              
            
            
              
                Pigs not produced by the owners at thefirstofficial enumeration and uncounted thereat are
              
            
            
              
                liable to double tax.
              
            
            
              VERGHI.
            
            
              KIMAT.
            
            
              
                4 per 1,000 on the capital value of lands, houses and other immovable property.
              
            
            
              
                EXEMPTIONS.
              
            
            
              
                Persons who under the Law of 29 Zilbidje, 127S, 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.
              
            
            
              
                Ottoman Re-fulation
              
            
            
              
                Sth Februarr, 1371, Sec.
              
            
            
              
                ind L a w No'. 22 of 1399,
              
            
            
              
                sec. 31.
              
            
            
              
                Ottoman Regulation
              
            
            
              
                10th February, 1870,
              
            
            
              
                and instructions of the
              
            
            
              
                Eiffh Commissioner of
              
            
            
              
                the 12th Aguust, 1879.
              
            
            
              
                L a w of 14 Djemazi-ul-
              
            
            
              
                Evrel, 1277. and Tarioos
              
            
            
              
                Vizierial circulars, and
              
            
            
              
                Law No. 11 of 1882. sec.
              
            
            
              
                17.
              
            
            
              
                Order of High Commis–
              
            
            
              
                sioner dated 8th March,
              
            
            
              
                1SS9. published in Gaz.
              
            
            
              
                So. 230 of tbe same date.
              
            
            
              FIXES. FORFEITURES A N D FEES OF COURTS.
            
            
              
                FIXES.
              
            
            
              
                Fines are levied in the different Courts under the Ottoman aud English Law as from time
              
            
            
              
                to time altered or modified by Cyprus Statute Law.
              
            
            
              
                F O R F E I T U R E S .
              
            
            
              
                Forfeitures are similarly inflicted.
              
            
            
              
                FEES.
              
            
            
              
                A.. ly CIVIL ACTIONS BEFORE THE SUPREME COURT AND THE DISTRICT COURTS (a).
              
            
            
              
                In matters regulated by the Rules of Court, 1886, in matters £ s. cp.
              
            
            
              
                arising under the authority" of clause 70 of the High Court of Justice
              
            
            
              
                Law, °1879, and in proceedings in bankruptcy nnder the provi–
              
            
            
              
                sions of the Ottoman Commercial Code, the following fees are appointed
              
            
            
              
                to be taken, in the Supreme Court, in the several District Courts, in
              
            
            
              
                anv office which is connected with any of those Courts and by any
              
            
            
              
                officer attached to any of those Courts, in respect of the several pro–
              
            
            
              
                ceedings mentioned :—
              
            
            
              
                On sealing a writ of summons in any action :—
              
            
            
              
                Where the amount claimed is £20 or uuder
              
            
            
              
                ...
              
            
            
              
                ...
              
            
            
              
                5 0
              
            
            
              
                Where the amount claimed is over £20 ; where no liquidated
              
            
            
              
                .t
              
            
            
              
                sum is claimed ; or where the recovery of money is not the
              
            
            
              
                object of the action ...
              
            
            
              
                ...
              
            
            
              
                ...
              
            
            
              
                ...
              
            
            
              
                10 0
              
            
            
              
                (Rules of Court of 17th
              
            
            
              
                April. 1SS6. published
              
            
            
              
                in Gazette N'o. 198 of
              
            
            
              
                8th Mav. 18R6.
              
            
            
              
                (/-) B T Rule of Court of 22nd Mav. ltfSS. published in Gazette So. 260 of lst June. 1S88. proceedines token br the Land Registrr
              
            
            
              
                . Office under the Titles Registration Law. 18S6, are exempt from payment of fee.