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 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.

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