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the Turkish dominions。 The Greek； Armenian； Bulgarian subjects of the
Porte have protested against it from time to time； but without effect。
Were these declared eligible for military service on the same terms as
Mohammedan subjects； but with the option of providing substitutes； the
impost would be relieved of its invidious character； and perhaps yield a
larger revenue to the State than heretofore。 This； however； equally with
the exoneration tax； would be inappropriate in Cyprus under a British
administration； which does not require any considerable proportion of
the population for military service。 It is matter for consideration；
therefore； whether this light tax may be continued in some other form。
The average yield of this tax during the past five years was eqivalent
to 12；270 pounds a year。 It increased last year； on account of the war；
to 15；110 pounds。 But in the current year the recoveries have been
slack； for the reasons stated above in regard to the verghis； and the
estimate is therefore for 1；044；000 piastres； or 9；000 pounds。
Tax on Sheep。
There is a regular enumeration of the sheep and goats throughout every
village in the island during the month of March； and the tax is evied at
the rate of 2 1/2 piastres； or about 6d。 per head。 The tax is collected
by the Local Government officials； and with proper arrangements should
all be recovered in the month of April； but there are considerable
arrear claims； extending back to several years。
The average revenue derived from this tax in the last five years was
9；854 pounds per annum。 The recoveries already made in the current year
amount to 1；187；364 Piastres； or 10；235 pounds。 The estimate for the
entire year is taken at 1；276；000 piastres； or 11；000 pounds； and the
realisation of this sum may be expected。
Miscellaneous Revenue。
Under this head are comprised various small taxes； such as the tax on
sales and transfers of landed property； on contracts； on measurements；
on sale of cattle； on swine； stamps； judicial fees and fines； &c。 The
average yield of these taxes in the last five years was 767；005
piastres； with an increasing tendency in the later years。 The amount
recovered in the first six months of the current year was 743；775
piastres。 The estimate for the entire year may therefore be safely taken
at 1；102；000 piastres； or 9；500 pounds。
Customs。
We now come to the indirect taxes。 I hope on a future occasion to
describe； more fully than time will allow at present； the effect of the
existing customs tariff in the past； and the modifications that may be
made under British administration in this important branch of the public
revenue； and in the excise on tobacco and spirits。 It is sufficient to
say at present that the customs revenue is derived from a duty of 8 per
cent。 upon imports and 1 per cent。 upon exports； and that the receipts
of the last five years give an average of 981；405 piastres； or 8；460
pounds。 The increased population and trade consequent upon the British
occupation of the island have already had a sensible effect upon the
revenue。 The collections in the first four months of the current
official year under Turkish rule amounted to 268； 718 piastres； or 2；316
pounds。 In the next two months of British administration they amounted
to 305；386 piastres； or 2；632 pounds； being an increase of over 127 per
cent。； and that without any change in the tariff or the customs
regulations。 A continuance of this rate may safely be reckoned upon for
the next six months； and the revenue of the entire year is therefore
estimated at 1；554；400 piastres； or 13；400 pounds。 This estimate takes
account of the probable early abolition of all export duties。
Excise on Tobacco and Spirits。
The receipts of the last five years give an average annual revenue of
6；475 pounds for tobacco and 4；546 pounds for spirits。 The receipts for
the first six months of the current year amount to 4；400 pounds for
tobacco and 3；930 pounds for spirits。 The estimate for the entire year
is 8；650 pounds for tobacco and 8；200 pounds for spirits； and it is
expected that the actual realisations will fully cover the estimate。
Revenue from Salt。
A considerable revenue was derived from the Government monopoly of the
salt lakes in the neighbourhood of Larnaca and Limasol。 The salt was
sold for local consumption and for exportation to the coast of Syria；
but an injudicious increase to the selling price； with short weights and
increased cost of shipment； diverted the supply of the Syrian demand
from Cyprus to the salt lakes of Tunis； and gradually reduced the
revenue from this source。 Owing to the excessive rains of last year； and
the influx of more fresh water into the lakes than could be evaporated
by the sun's rays during the summer； the lakes are at present
unproductive。 But in the earlier months of the current year； under
Turkish administration； the sum of 1；756；840 piastres was recovered and
credited in the Treasury on account of previous salt dues； and that
amount is accordingly entered on the estimate with its English
equivalent of 15；145 pounds。 No other receipts are expected in the
current year； and the revenue from salt has practically ceased。 A
considerable outlay will be required to repair and secure the salt lakes
against the irruption of the drainage of the surrounding country。
The past revenue from salt should be excluded from the computation of
the payment to be made to the Porte from the surplus revenues of Cyprus；
under Article III of the Convention of 4th June； 1878。
To sum up。 Having regard to the revenue arrangements concluded before
arrival of the British in Cyprus； to the realisations in the first four
months of the current year under Turkish administration； and to the
altered conditions under which the finance of the remainder of the year
has to be administered； I am of opinion that the revenue may be safely
estimated at 170；000 pounds； as below：
Pounds
Tithes on land 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 72；000
Tax on property； professions； and trades 。 。 。 。 。 。 。 。 22；000
Tax on sheep 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 11；000
Tax for exemption from military service。 。 。 。 。 。 。 。 。 9；000
Customs duties 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 13；400
Excise on tobacco and spirits 。 。 。 。 。 。 。 。 。 。 。 。 。 16；850
Salt monopoly 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 15；145
Miscellaneous 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 10；605
Total 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 170；000
In future years even though the revenue from the salt monopoly be
entirely lost； we may confidently hope for such an expansion of the
revenue from land*； （*footnote： The island of Cyprus is 140 miles bang
from east to West； with an average breadth of 30 miles。 This gives an
area of 4；200 square miles； or 2；688；000 acres。 Assuming even 1；500；000
acres to be culturable； with an average rental of 2 shillings an acre；
the should have a revenue from this source alone of 150；000 pounds a
year。） from houses； from customs and excise duties； as will ensure a
total income of more than 200；000 pounds a year。
Expenditure of Cyprus。
The estimate of expenditure is based upon the actual cost of the Turkish
and native establishments now maintained； and the cost of the new
agencies created by the change of administration。 The account of
expenditure rendered by the Ottoman Government for the past five years
gives an annual average of about 24；000 pounds a year。 Deducting from
this rate the pay of officials and subordinate establishments no longer
retained； also pensions and charitable allowances； and the cost for six
months of the old Zaphtieh or police force （the corresponding charge for
the reformed police force being added to the estimated cost of British
establishments）； the balance of 1；972；000 piastres； or 17；000 pounds；
may be accepted as a fair estimate of the charges for native
establishments in the island during the current official year。 The
charges for British establishments are estimated at 35；000 pounds； and
they include expenses； incidental to the occupation of a new country；
that are not likely to recur。 It will be possible； in the future； to
reduce the scale of charges for British and native establishments； as
further experience is gained； and the entire machinery of the executive
administration is brought under effective control。
The estimated expenditure for Native and British establishments may be
broadly divided under the following heads：
Central Administration…
Including pay of the Turkish Governor for part
of the year； and of the British High
Commissioner； Financial and Judicial
Commissioners； and High Court for remainder
of the year 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 12；400
District Administration
Including British Commissioners of District；
Native and British Establishments 。 。 。 。 。 。 。 13；500
Military Police 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 。 16；500
Customs and Excise Establishment 。 。 。 。 。 。 。 5；000
Priso