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SPECIFICATION OF TAXES, DUTIES,
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TITHES.
Measured on the threshingfloors,and delivered in kind at the Govern–
ment Granaries, an allowance for cost of transport is made good to tithe-
payers.
Oue tenth of the produce of the land of
Wheat
Barley
Oats
Yetches
Rye
Favetta
Yikos
NOTE.—All other tithes have been suspended or abolished, or replaced by Tithe Dues leviable
on Exportation. (See page 7.)
TAX ON ANIMALS.
SHEEP AND GOAT TAX.
2£ silver piastres (S|cp.) per head yearly on every sheep and 5cp. 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.
4*fccp. 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 valne 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 of the assessment prior to the coming into operation of the valuation.
Law 13 of 1913, Section 5.
E X E M P T I O N S .
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 have
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 and English Law as from time
to tune 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 N CIVIL 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 DISTRICT C O U R T S .
Iu maccers 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 nnder the provi–
sions of the Ottoman Commercial Code, the followiue fees are appoinced
to be taken, m the bupreme Court, in the several District Courts in
any 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 :—
F
On 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
sum is claimed ; or where the recovery of money is uot the
object of the action ...
* * •
• • •
•.
• a
£ s. cp.
5 0
10 0
AUTHORITY.
L a w of 9 Shaban, 1377
L a w No. 5 of 1881 aad
O H e r o f High Coinmii.
sioner No. 771 of »th
Mnrch, 1919.
Ottoman Sej^tlatioB
Sth February, 1871, See.
and L a w No. 22 of 1899.
sea 31.
Ottoman Regulation
10th Februar**, 1870,
and instructions of th«
High Commissioner of
the ISth August, 1879.
L a w of U Djemazvd.
Ewel, 1277, and Tariou*
Vizieria) circulars, u d
L a w No. 11 of 1382. seo.
17.
Order of High Commit-
sioner dated 81 h March,
1889, published in Set.
No. 280 of tbe same date.
Rules as to Court Fea
1912, published in <?<•-•
No. 1047 of 21st JtuM
1912.