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 mitigated the scourge which has in many
instances resulted in absolute famine. At one time the plague of locusts
was annually expected in Cyprus as a natural advent like the arrival of
swallows in the usual season, and when the swarms were extreme the crops
were devoured throughout the island, and swept completely from the
surface, entailing general ruin.
