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afford valuable data for determining the extent to which the present
tithe arrangement may be modified for the ensuing financial year。
Whatever modification may be adopted in substance； the tax will at least
be collected without injustice or oppression； and the cost of collection
will be covered by the increased revenue which must result from an
improved administration。 The proportion of the produce heretofore taken
in Cyprus； as the share of the Sovereign power； is considerably below
that taken in other Eastern countries。 In India； this share under the
ancient Hindoo Rajahs was one…sixth。 Under the Mohammedan rule； a third
of the average produce of average land was held to be the Government
share。 Under British rule； from one…third to one…half of the rental is
the standard of assessment at the present day； representing a much
larger proportion than a tenth of the produce of the land。 And in Cyprus
（as has been shown in the preceding remarks）； although the declared
share of the State was only one…tenth； the peasantry have contributed a
very much larger proportion； the difference forming the perquisites of
the collectors of the revenue。 Hence it may fairly be assumed that the
British administration may take a larger share than one…tenth of the
produce； without imposing any additional burden whatever on the people。
It may rather be hoped that any increased State demand upon the
cultivator will still leave him a larger proportion of the fruit of his
labours than he has heretofore enjoyed； with absolute freedom in
disposing of it to the best advantage。
A further increase of the revenue from land may be anticipated from the
extension of cultivation。 With light assessments； improved
communications； and occasional State aid； a large proportion of the
culturable lands； now lying neglected； may be gradually brought under
cultivation； stimulating the industry of the people； and increasing the
productiveness and wealth of the island。
For the current year； however； the existing arrangement with the
tithe…farmers must be accepted； and the revenue estimated accordingly。
The year's tithes were sold for 82；088 Turkish liras； or nearly 74；000
pounds sterling； and the whole amount has yet to be collected。 Already；
the tithe…farmers plead inability to recover their dues from the
cultivators。 The truth probably is that； whilst the British
administration has somewhat checked their habitual exactions； it has
emboldened the peasantry to resistance which would never have been
attempted under the Turkish rule。 Due justice will be done between the
parties； but； in any case； the Government claim of 82；088 liras is
covered by sufficient security； and will be realised for the most part。
During the earlier months of the current year； before the British
occupation； the sum of 1；306；321 piastres was recovered on account of
silk tithes and tithes of prior years。 Adding this sum to the unrealised
claims； and leaving a margin for default； the receipts for the year may
be taken at 8；352；000 piastres； or 72；000 pounds sterling。 The average
of the previous five years was 8；584；786 piastres； and they included
three years of scarcity。 The account rendered by the Ottoman Government
for the past year； 1877…78； exhibits the dimes or tithes at 12；500；595
piastres； but that was the amount of the year's demand； and the actual
realisations amounted only to 5；072；872 piastres。 Looking to the
favourable conditions of the present year as compared with the past
year； the estimate of 72；000 pounds sterling may be accepted。
Tithes on Vakouf Lands。
The tenth part of the produce of vakouf lands； fields； and gardens is
appropriated for the maintenance of mosques； monasteries； tombs； and
other religious foundations。 The tithes on vakouf lands are paid to the
Mutavelli； or local administrators of the vakoufs； who remit 20 per cent
to the Minister of the Evkaf at Constantinople； and retain the balance。
The Mutavelli are not required to account to any Government functionary
for the revenue of vakouf lands beyond the annual subsidy of 20 per cent
to the Evkaf。 It is understood； however； that in many cases the objects
and purposes for which these vakouf lands were assigned have long since
ceased to exist； and thus not only are the pious intentions of the
founders frustrated； but a considerable public revenue is diverted into
private channels。 The legal conditions attached to these vakouf lands；
and to the lands and other property in Cyprus claimed for the Ottoman
Crown and State （under Article IV of the Convention between Great
Britain and Turkey） are at present the subject of a special inquiry； and
the result will have an important bearing on the revenue to be hereafter
administered by the British Government。 For the present year； the tithes
on vakouf lands have been farmed for 1；676 Turkish liras in the
districts of Famagousta； Kyrenia； Papho； and Limasol。 No tithes have
been sold in the other divisions。 As the tithes on vakouf lands do not
belong to the general revenues of the island； they are not included in
the estimate now submitted。
Verghis。
This tax is divided into three classes：
1。 Emlak verghisi； or impost on houses or immovable property；
at 4 per thousand on the purchasing value。
2。 Impost of 4 per cent on the rent of immovable property； or
houses not occupied by their owners。 The rent is assumed at io
per cent of the value。
3。 Verghi temetu； or impost on professions and trades； at 3 per
cent on profits and salaries。
Before the beginning of each financial year； the district authorities
prepare statements designating the contributions required from each
village and town； according to the number of houses； the number and
means of the population。 The assessment is made roughly； and the tax is
recovered by Moukhtars of villages； selected by the inhabitants and
confirmed by the district authorities。 All collections are forwarded； as
recovered； to the Treasury of the sandjak。
All sales and transfers of immovable property； with the title…deeds
thereto appertaining； have to be registered in the Registration Office；
and the means are thus partially afforded for assessing the owners of
property for the 4 per thousand on the value； and the 4 per cent。 on the
rental。
But the 3 per cent。 on professional profits and salaries is arbitrarily
fixed for each village； or group of villages； and the Moukhtars levy the
personal contributions of each tax…payer as they think fit。
In this process there is considerable oppression of the poorer
taxpayers； and also loss of revenue to the State。 Both would be
obviated； or at all events mitigated； by entrusting the assessment to
Government officers； and by a more careful and exact registration of
property； and of profits from trades and professions。 The revenue from
the licence tax in towns must largely increase in the future。
As a rule； the district officers endeavour to recover the verghis before
tax…payers are subjected to the exactions of the tithe…farmers for
payment of the dimes and other imposts。 In some of the Turkish vilayets；
the Government have gone so far as to forbid the local tribunals from
condemning the tax…payers to pay the claims of third parties until they
have assurance that the verghis have been paid。
The average yield of the verghis tax in the last five years was
3；521；083 piastres； or 30；354 pounds per annum。 The account of the last
year of the series （1877…78） showed a revenue of 3；193；850 piastres； or
27；535 pounds。 The demand for the current year is 3；380；246 piastres； of
which only 518；545 piastres have been recovered up to the present time。
The slackness of the Turkish revenue officials in collecting this tax is
due partly to the change of administration and uncertainty as to future
taxation of the island； and partly to the war tax and other burdens
imposed upon the people during the past year。 The needful measures have
now been adopted for effecting recovery； and as the tax affects property
and the well…to…do classes； it is hoped that about 2；000；000 piastres
will be recovered in the next six months。 Adding this sum to the
recoveries already effected； the revenue of the entire year is estimated
at 2；552；000 piastres； or 22；000 pounds。
Tax on Exemption from Military Service。
This superseded the capitation tax formerly levied upon Christian
subjects； and other subjects of the Porte who were not Mohammedans； for
exemption from military service。 It is a tax of 27 3/4 piastres for each
male inhabitant from twenty to forty years of age； but practically it is
levied upon males below and above the limits of age。 Returns of the
numbers coming under this impost are settled between the heads of
villages and the Moukhtars。 The latter are required to recover the money
and pay it in twelve monthly instalments into the chest of the sandjak。
The rate of 27 3/4 piastres is equivalent to 5s。 per man per annum。
There is no apparent reason why it should not be paid at once and
credited in the Government Treasury immediately on payment。
This tax is unpopular and offensive to those whom it affects throughout
the Turkish dominions。 The Greek； Armenian； Bulgarian subjects of the
Porte have