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The return of sheep and goats in the district of Larnaca during
the year 1878； and comprising 36 villages； was rendered as 47；841。
The following taxes are payable by inhabitants of
Scala and the neighbourhood：
JANUARY； 1879。
1。 The tithe of agricultural produce； including silk； payable in
some cases in kind； in others in money。
2。 Tax in lieu of military service； 5000 copper piastres for 180
Christian males。
3。 Verghi （a）； 4 per 1000 on the purchasing value of houses；
land； or immovable property。
4。 Verghi （b）； 4 per cent。 on the rent of immovable property； or
houses not occupied by their owners。
5。 Verghi （c）； 3 per cent。 on profits and professions。
6。 Tax on sheep； 2。5 silver piastres each。
7。 Tax on goats； 2 silver piastres each。
8。 Tax on pigs； 3 silver piastres each。
9。 Tax on wood and charcoal。 Wood for carpenters' uses pays
20 per cent。 on the value at the place of production； and a
further 5 per cent。 on the amount of the tax on coming into
the town。
Firewood pays 12 per cent。 on the value at the place of
production； and a further 5 per cent。 as above。
Charcoal pays 2 piastres per 100 okes。
10。 Tax on goods weighed； one half para per oke。 （In the case of
wood and charcoal； hay； chopped straw； lime； and onions；
the tax begins at a weight of 50 okes； and at a rate of 5
paras for 50 okes。）
11。 Tax on grain measured； 2 paras per kilo paid by the buyer；
and 2 paras per kilo paid by the seller。 If measured for the
sole convenience of the owner； 2 paras per kilo。
12。 Octroi。 Every load brought from the villages to the town pays
a tax of one oke per load； or in money； according to the
market rate of the goods。
13。 Tax on the sale of mules； horses； donkeys； oxen； and
camels in the town； 1 para per piastre of the price。
14。 Property tax （municipal） paid by owners：
On houses let to tenants； 5 per cent。 per annum。
On houses inhabited by the owners； 3 per cent。 per annum。
15。 Tax on camels （M。） 2 shillings each per annum。
16。 Tax on carts （M。） belonging to and working in Larnaca and
Marina townships； 1*。 each per annum。
17。 Corvee。 Forced labour on roads four days a year。
18。 Shop licences （M。） in classes； 10*； 5*。； 2*。； 1*。； 10 shillings。
19。 Wine licences （C。H。） in classes； 25 per cent。； 12。5 per cent。；
6。25 per cent。 on rental。
20。 Licences to merchants； bankers； &c。； （M。） in classes； 10*。；
5*。； 2*。； 1*。
21。 Monopolies。 Salt； gunpowder。
22。 Custom House duties 8 per cent。 on imports； 1 per cent。
exports。
Custom House duty on wine； 10 per cent。
Custom House duty on imported tobacco； 75 per cent；
on home grown； or imported unmanufactured；
10 pence a pound。
23。 Stamps； transfer and succession duties。 Mubashine。 Voted
to remain in force until March 1st； 1879。
＇Transcriber's Note： Omitted table of villages on page 388
which was hard to read。＇
There are other taxes according to the laws of
succession upon the death of an individual which I
give in the same words as furnished to me by the
authority：
Memorandum of the Defter Hakkani about the Transfer in Succesion of
Property。
When a man dies his properties must be duly transferred to his heirs；
who must apply to the authorities within six months； in order to have
the transfer made。
The transfer is made by giving a new Kotshan （Title）； to the heirs in
exchange for the Kotshan of the deceased。
The right to the inheritance is stated by the laws as follows：
1st； To the son or daughter； in want of which；
2nd； to the grandson and granddaughter； in want of which；
3rd； to the father and mother； in want of which；
4th； to the brother from the same father and mother； in want of which；
5th； to the sister from the same father and mother； in want of which；
6th； to the brother from the same mother； and in want of which；
7th； to the sister from the same mother。
The grandson and the granddaughter from right to the inheritance of the
share belonging to their father； who may have died before the death of
their grandfather； they inherit together with their uncles and aunts as
another direct son or daughter of the grandfather。
In all above stated degrees of inheritance； except in the 1st and 2nd；
the husband or wife has right to the fourth share of the land left by
the husband or wife。
This is for property in land （Arazi）。
As to the freehold property （Emlak）； the male inhabitants two…thirds and
the female one…third； but it is very difficult to enumerate the various
shades of division which are always made by the cadis according to the
Cheni law； there is no Nizam law in this respect。
All system of endorsment on Kotshan is abolished。
The duty on transfer in succession of a freehold property is half the
fees on transfer by sale。
In transferring by sale the fees are 1 per cent。 on the value； if this
freehold property is a real one （Emlaki Serfi）； and 3 per cent。 if it is
vacouf freehold property （Emlak Meocoofi）。 Besides this 3 piastres as
price of paper； and 1 piastre as clerks' fees （Riataki） are paid for
every new Kotshan。
The lands （Arazi） pay 5 per cent。 indifferently on transfer by sale and
on transfer by succession。
The custom is to value lands at one year's rental； or value of products。
If a house is occupied by the owner no tax on rental is demanded； the
only tax demanded in that case being that on the proportionate value。
The proportionate values of real properties are not assessed for a fixed
period。 Therefore the value； once assessed； can remain the same for many
years； or it can be altered in the annual inspections of the Vakouat
Riatibs according to an increase or decrease of value that may take
place on account of repairs； a general rise of value； or partial or
entire destruction by fire； rain； &c。
The poverty of the agricultural classes was so generally acknowledged
even by the Turkish administration that it was absolutely necessary to
relieve them by some external assistance； it was therefore resolved in
1869 to create an 〃Agricultural Bank and a Locust Fund；〃 the principles
of this establishment are sufficiently original to attract attention。
In 1871 the Turkish government issued a decree that all cultivators of
the ground should pay to the authorities a sum of money equal to the
price of one kilo of wheat and one of barley for every pair of oxen in
their possession； in order to create a capital for the new bank。 The
number of oxen would represent the scale of every holding； as they would
exhibit the proportion of ploughs required upon the farm； and thus yield
an approximate estimate of the area。
This arbitrary call upon the resources of the impoverished farmers was
an eccentric financial operation in the ostensible cause of assistance；
but it produced a capital of 169；028 piastres。 The rate of interest upon
loans to individuals； or for particular districts； for the purpose of
destroying locusts was 8 per cent。 previous to the year 1875； and was
increased to 12 per cent。 since that period。 Receipts for all sums
borrowed for the public benefit of locust destruction were signed by the
head…men and members of councils of villages。
At first sight the establishment of an agricultural bank sounded
propitious as a step in the right direction； but； according to the
conditions of all loans； it became usurious； and saddled the unfortunate
farmers after a few bad seasons with debts that could never be paid off。
If X borrowed 1000 pounds； he received only 880 pounds； as the year's
interest was deducted in advance； but he was afterwards charged compound
interest at 12 per cent。 upon the whole 1000 pounds。 Compound interest
at 12 per cent。 means speedy ruin。
Upon an examination of the accounts； the whole affair represents
apparently large figures in piastres； which when reduced to pounds
sterling presents a miserable total that proves the failure of the
enterprise。 As I have already stated； a 〃bank〃 could not succeed in
Cyprus if it were established specially to benefit the agriculturist；
money can always command 10 per cent。； while the farmer should obtain
the loans necessary for irrigation at a maximum of 6 per cent。 if he is
really to be encouraged。 This can only be accomplished through a
Government or National Bank； expressly organised for the purpose of
developing the agricultural interests。 As the government can obtain any
amount at 4 per cent。； the National Bank could well afford to lend at 6；
especially as the loan would be secured by a first mortgage； to take
precedence of all other claims upon the property。
The 〃Locust Fund〃 was an admirable institution which has achieved great
results。 There can be little doubt that throughout the world's history
man has exhibited a lamentable apathy in his passive submission to the
depredations of the insect tribe； whereas by a system of organisation he
would at the least have