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SPECIFICATION OF TAXES, DUTIES, &C.
TITHES.
One tenth of the produce of the laud of
Wheat 1
. . . .
Barlev / Measured on the threshingfloors,and delivered in kind ab the Ijoyern-
Q
a t s
' > ment Granaries, an allowance for cose of transport is made good to tithe-
Vetches ) P
a
7
ere
-
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.)
AUTHORITY.
Order of the High Com–
missioner No. 613 of 3rd
March. 1915, under L a w
5 of 1881.
TAX ON ANIMALS.
SHEEP AND GOAT TAX.
2^ silver piastres (3|cp.) per head yearly on every sheep and ocp. per head yearly on
every goat one year old ana 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 thefirstofficial enumeration and uncounted
thereat are liable to double tax.
PIG TAX.
^^^ 4iop. 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 tbe 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 any 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 cf the assessment prior to the coming into operation of the valuation.
Law 13 of 1913, Section 5.
...
EXEMPTIONS.
Persons who uuder the Law of 29 Zilhidje, "1278, would have been entitled to exemption
from tithe on olive trees planted by them may apply to the Terghi 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 Regulation.
8th February, 1871, Sec
and Law No. 22 of 1899
sec. 31.
Ottoman Regulation
10th February, I870
r
and instructions of tha
High Commissioner of
the 12th Ag-uust, 1879.
Law of 14 Djemaii-ul-
Efvel, 127", and various
Vizierial circulars, and
Law No. 11 of 1882. sec.
'17. .;•*-.- **:.. ..,.
Order of High Commis–
sioner dated 81 h March,
1SS9, published in Gas.
No. 230 of tbe same date.
FINES, FORFEITURES AND FEES OF COURTS.
FINES.
Fines are levied in the differeut Courts under the Ottoman aud English Law as from time
to ti me altered or modified by Cyprus Statute Law.
F O R F E I T U R E S .
Forfeitures are similarly inflicted.
FEES.
A . — I x CrviL
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 A N D T H E
D I S T R I C T 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, is19 and m 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 Court' m
any office which is connected with any of those Courts and bv any
officer attached to any of those Courts, in respect of the several pro–
ceedings mentioned :—
*•
r
On sealiug 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
sum is claimed - or where the recovery of monev is not rhe
object of the actiou ...
£ s. cp.
5 0
10 0
Rules as to Court Fees
1912. published in Gat
No. 1047 of 21st June
1912.
'