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SPECIFICATION OF TAXES, DUTIES, &C.
, TITHES.
One tenth of the produce of the land of
Wheat )
Barlev ( Measured on the threshing floors, and delivered in kind at the Govern-
Oats f
m e n t
Gra^ries, an allowance for cost of transport is made good to tithe-
Vetches j P
a
y
ers
-
N O T E . — A l l other tithes have been suspended or abolished, or replaced by Tithe Dues leviable
on Exportation. (See page 7.) >
AUTHOMTT.
• Order of the High Com'
missioner No. 557 of 17th
March, 1914, under
L a w
5 of 1881.
TAX ON ANIMALS.
SHEEP AND GOAT TAX.
2^ silver piastres (8|cp.) per head yearly on every sheep and 5cp. 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 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 the first official enumeration and uncounted
thereat are liable to double tax.
PIG TAX.
4^cp. per head yearly on every pig over three months old.
Pigs uot 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.
The above rate of 4 per 1,000 has been modified to the extent that the same shall be varied on
the completion of the valuation in auy town or village so as to yield, as nearly as may be,
(provided that any fraction of 10 paras in such rate shall be counted as 10 paras) a sum equi–
valent to the amount of the assessment prior to the coming into operation of the valuation.
L a w 13 of 1913, Section 5.
EXEMPTIONS.
Persons who under the Law of 29 Zilhidje, 1278, 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 W e
expired if the tithe on olives were still leviable.
FINES, FORFEITURES AND FEES OF COURTS.
FINES.
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.
Forfeitures are similarly inflicted.
F O R F E I T U R E S .
FEES.
A . — I N
CrvrL
A C T I O N S B E F O R E T H E S U P R E M E C O U R T ASD T H E DISTRICT C O U R T S .
In matters regulated by the Rules of Court, 1886, in matters
arising under the authority of clause 70 of the High Court of Justice
Law, 18/9 and in proceedings in bankruptcy under the nrovi-
sions of the Ottoman Commercial Code, the following fees are appoluted
to betoken,in the Supreme Court, in the several District Courts m
any office which is connected with any of those Courts and bv anv
officer attached to any of those Courts, in respect of the several nri
ceedmgs mentioned :—
p
O n sealing a writ of summons in any action :—
Where the amount claimed is £20 or under
Where the amount claimed is over £20 ; where no'liquidated
£ s. cp.
5 0
10 0
Ottoman Regulation
8th February, 1871, See.
and Law No. 22 of 1899,
sec. 31.
Ottoman Regulation
10th February, 1870
r
and instructions of the
High Commissioner of
the 12th Aguust, 1879.
L a w of 14 Djemasi-ul-
. Eyvel, 1277, and various
Vizierial circulars,
and
Law No. 11 of 1882. sec.
17.
Order of Hisrta Commis–
sioner dated 81 h March,
1889. published in Gaz.
No. 280 of the same date.
Rules as to Court Fees
, 1912. published in Gaz.
No 1047 of 21st June,
1V12.