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.
