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current official year； 1878…79； I propose to describe briefly the
character and operation of the several taxes of the island in the past；
and the considerations that have guided me in framing the estimate for
the present year。
Dimes； or Tithes on Produce of the Land。
This is the Government share of the produce of the land； and constitutes
by far the largest item in the revenue of the island。 In the； year 1874
the tithe was raised to an eighth part； or 12 1/2 per cent on the
produce； but that was abandoned in 1876； and the tithe is all that has
been since levied with the sanction of the Turkish Government。
The unit of the Turkish revenue system is the village； then the nahie；
or group of villages； then the caza （canton）； then the sandjak
（arrondissement）； and； lastly； the vilayet； or province； under a
Governor…General； Director of Finance； and Council of Administration。
Throughout these several stages…from the village to the nahie； caza；
sandjak； and chief place of the vilayet…there are excellent rules for
the check and disposition of the revenues； but they are not observed。
Indeed； in the judicial； as in the revenue and financial administration
of the island； the organisation of establishments and rules of procedure
are commendable in every way； but the rules are unknown to； or ignored
by； the officials employed to administer them。
The tithes are farmed by the Turkish Government to merchants and
speculators in the spring of each year； when the ripening crops enable
all concerned to estimate the extent and quality of the year's produce。
The sale of the tithes （by villages； nahies； or cazas； as may be
preferred） commences in March and ends on the 15th June； and whatever
tithes then remain unsold the Government undertakes to recover through
its own agents。
When the sales are effected the tithe…farmer signs a bond for the
amount； payable in six monthly instalments； commencing from the 1st
August； with interest on instalments not paid at due date。 Each
tithe…farmer is required to have a sufficient surety； who also signs the
bond and is jointly and equally responsible with the principal。 After
conclusion of the agreement； the tithe…farmer proceeds at once to watch
the fields in which he is interested and to estimate the yield。 He sees
the grain cut； threshed； heaped； and insists upon its remaining upon the
threshing…floor until his claim is satisfied…the claim always exceeding
the stipulated tenth。 For wheat； barley； and other grains； arrangements
have to be made by the cultivators for transit to the nearest port of
embarkation； on terms more or less unfavourable to themselves。 Their
cattle are taken away for transport when most required in their own
fields； and they have to bear all the expenses of transit； except the
expense of the first mile； which is paid by the tithe…farmers。 For
fruit； vegetables； and other perishable articles； the tithe is commuted
in a money payment； respecting which there are usually disputes；
determinable by the local Kaimakam or head Government official of each
caza。 The awards of these officials are always in favour of the
tithe…farmers； who are members of the Administrative Councils； or
otherwise persons of influence in the cazas comprised in their
respective engagements。 Later in the year； or about the 15th August； the
vineyards are similarly visited by the tithe…farmers or their
representatives； and estimates of the produce are made by them and by
the cultivators。 These estimates always differ； and are the subject of
constant disputes； which are referred to the Kaimakam； whose award is
generally in favour of the tithe…farmer。 As the grape cannot be removed
until the claim is settled； the cultivator submits to the exactions of
the tithe…farmers rather than risk the deterioration or loss of his
stock； and is thus practically mulcted in proportions far exceeding a
tenth of the entire produce。 The effect of these illegal exactions has
been to reduce the cultivation of the grape throughout the island。
But； though keen in their dealings with the peasantry； the tithe…
farmers are slow in their own payments to the Government Treasury。
These payments are required； under their bonds； in six monthly
instalments from the 1st August； grace is allowed for forty days； and
the instalments are required to commence on the 10th September。 They are
delayed； however； on various pretexts； and reclamations and remissions
of revenue are often unjustly obtained through collusion with the local
Kaimakams and Malmudirs。 Thus； the tithe…farmer makes his bargain with
the Government when the crops are ripening； recovers his claim directly
they are gathered； indefinitely postpones his own obligations to the
Government and often evades them altogether。 Although； under his bond；
interest is payable on overdue instalments； it is never enforced。 An
examination of the accounts revealed the existence of considerable
arrear claims extending over several years； and for the most part
irrecoverable now。 Practically； the tithe…farmer's obligations have
never been discharged in the year to which they belonged。 Of the
collections credited in the year 1876…77； nearly one…half was on
account of the claims of prior years。
These facts clearly show that the operation of the tithe system has
resulted in a loss of revenue to the State。 It has impoverished the
peasant； involving him in the toils of the money…lender as well as of
the tithe…farmer。 It has checked the productiveness of the island； the
area now under cultivation being less than a third of all the culturable
lands of Cyprus。 Some modification of the tax； or of the machinery for
its collection； would therefore seem to be imperatively required。
There are not wanting points of analogy； as of difference； between
Cyprus and some of the British provinces of India； and a suggestion has
been made to substitute the Indian system of a fixed money payment for
the tenth of the produce in kind。 Curiously enough； the converse
proposition has lately found favour in India in connection with the
agrarian riots in the Dekkan； and what is there regarded as the bane of
the Indian system is now proposed here as the antidote of the Turkish
system。 Like the Cypriote； but in a greater degree； the Dekkan peasant
is poor； indebted； and indifferent to the improvement of his land； and
both are constantly liable to the effects of drought and famine。 But
whilst the State requires from the former only a tenth part of his
actual crops； the Indian peasant is liable for the full money rate fixed
without regard to the rainfall and the crops。 As between the State and
the peasant； the elastic tithe tax would seem to be preferable…its evil
working in Cyprus being due mainly to the irresponsible and unscrupulous
agencies entrusted with the collection of the tithes。 In attempting any
reform； therefore； care should be taken at the outset to avoid
principles or methods that have contributed in India to evils similar to
those that have to be rectified here。 The direction and scope of the
reform must necessarily depend upon more complete information than is at
present available respecting the land tenures and local agricultural
customs of this island； the varieties of soil； the means of irrigation
actual and possible； and the conditions and habits of the agricultural
classes generally。
Information on these essential points may； however； be obtained
before the termination of the present engagements with the tithe…
farmers in March 1879。 A rough field survey would prepare the
ground for a systematic inquiry into rights and interests in each
estate and village throughout the several districts of the island。
The inquiry； conducted by the respective commissioners of districts
in the next few months of favourable weather； may be made to
embrace the following points
1。 The extent of the several holdings； and whether held under
proprietary； sub…proprietary； or occupancy rights。
2。 The average produce of each estate or holding； and its value；
say for the last three or four years。
3。 The areas respectively （1） under cultivation； （2） not under
cultivation but culturable； （3） unculturable and barren waste。
4。 In the case of culturable lands not under cultivation； inquiry
should be made whether this is the result of the oppressive way of
collecting tithes； or the want of money or cultivators； or whether
the land is required for grazing or other purposes。
5。 The character of the soil in various parts of the island； and
the respective producing capabilities。
6。 The arrangements； existing and possible； for irrigation by wells；
aqueducts； and tanks。
7。 The proportion of the people occupied in agriculture； and
the proportion in other pursuits than husbandry。
8。 The personal condition of the agricultural classes； whether well
housed； well clad； with good cattle； ploughs； and gear； or the reverse。
9。 The standard for measuring land。 The area of each estate
or holding； after measurement； should be reduced to English
standard acres。
The result of these inquiries； accurately and clearly recorded； would
afford valuable data for determining the extent to which the present
tithe arrangement m