and　the　bribes　and　extra　payments　extracted　from　the　vine…growers　are
  represented　in　the　gross　sum　mentioned　as　amounting　to　40　per　cent。　upon
  the　general　produce　of　the　vineyard。　The　reforms　already　established　by
  the　abolition　of　the　nefarious　system　of　tax…farming　have　relieved　the
  vine…growers　from　the　most　serious　oppression；　but　sufficient　abuses
  remain　to　demand　a　radical　change；　if　the　industry　for　which　Cyprus　is
  specially　adapted　by　nature　is　to　be　encouraged。
  As　I　have　described　in　outline　the　rude　method　of　cultivation　and　the
  manufacture　of　wine　from　the　first　bursting　of　the　young　vines；　I　will
  now　examine　the　system　of　arbitrary　interference　to　which　the　vine…
  grower　is　exposed　through　the　successive　stages　of　his　employment。
  The　first　tax　is　perfectly　fair；　as　it　is　calculated　according　to　the
  rateable　value　of　the　land；　which　is　divided　into　three　classes。　These
  qualities　of　soil　vary　in　the　valuation　from
  No。　1　=　500　piastres　the　donum　（about　half　an　acre）　to
  No。　3　=　100　piastres　the　donum
  The　malliea；　or　annual　tax　upon　these　valuations　per　donum；　is　2　per
  cent。
  When　the　grapes　are　nearly　ripe；　they　must　be　valued　before　the
  proprietor　has　a　right　to　gather　his　crop。　He　is　obliged　to　present
  himself　at　the　government　office　at　Limasol；　many　miles　from　his　estate；
  to　petition　for　the　attendance　of　the　official　valuer；　called　the
  〃mahmoor；〃　upon　a　certain　day。　This　may　or　may　not　be　granted；　but　at
  all　events　one　or　two　days　have　been　expended　in　the　journey。
  Should　the　mahmoor　arrive；　which　he　frequently　does　not；　at　the
  appointed　time；　the　medjlis；　or　council　of　the　villages；　appoints　a
  special　arbitrator　to　represent　their　（the　vine…growers）　interests；　and
  he　accompanies　the　government　official　during　his　examination　of　the
  vineyards。　After　a　certain　amount　of　haggling　and　discussion；　an
  approximate　weight　of　grapes　is　agreed　upon；　the　mahmoor　declaring　the
  ultimate　amount　far　above　the　actual　crop　per　donum：　and　the　tax　is
  determined　according　to　their　quality；　resolved　into　two　classes：
  No。　1；　the　commanderia；　and　other　superior　varieties；　pay　25　paras　the　oke。
  No。　2；　all　other　grapes　pay　16　paras　the　oke。
  But　these　taxes。　are　modified　according　to　the　abundance　and　quality　of
  the　grapes　in　each　successive　season；　being　sometimes　more　or　less　than
  the　figures　given。　The　crop　is　generally　ripe　towards　the　end　of　August；
  and　the　tax；　having　been　determined；　may　be　paid　during　the　following
  January；　March；　or　May。
  The　grapes　having　been　officially　valued；　and　the　rate　of　taxation
  established；　the　proprietor　may　gather　his　crop；　and　press　it　for　wine。
  The　rows　of　enormous　jars　are　at　length　filled：　eventually　the　wine　is
  ready　for　sale。
  Now　comes　the　necessity　for　a　second　journey　to　Limasol；　perhaps　thirty
  or　forty　miles　distant；　to　petition　for　the　government　official　to
  measure　the　contents　of　the　jars；　without　such　an　examination；　no　wine
  can　be　removed　from　the　stores。
  This　is　another　loss　of　time　to　the　grower；　and　occasions　an　expense　for
  himself　and　mule　for　the　journey。
  The　jars　are　at　length　measured；　but　before　any　wine　can　be　removed　a
  general　examination　of　the　quality　of　the　district　produce　must　be
  completed；　and；　an　average　value　having　been　determined；　the　tax　of　10
  per　cent。　must　be　paid　ad　valorem。
  After　these　necessary　forms　have　been　gone　through；　with　the　attendant
  vexatious　delays　and　expensive　journeys；　entailing　loss　of　time　for　men
  and　mules；　the　vine…grower　wishes　to　carry　his　wine　to　market。
  Before　a　drop　can　be　removed　he　must　present　himself　at　the　official
  quarters；　either　at　Kilani　or　one　other　village；　to　obtain　a　teskeri；　or
  permit；　for　the　quantity　that　he　wishes　to　convey。　After　this　trouble
  and　delay　he　returns　to　his　home　with　the　official　permit　to　remove　to　a
  specified　place　（generally　Limasol）　a　fixed　quantity　of　wine；　which　is
  calculated　by　the　load；　one　load　equals　128　okes　of　2。75　lbs。
  avoirdupois；　and；　packed　in　goat…skins；　is　carried　by　two　mules。
  The　vine…grower　himself　weighs　his　wine　when　the　skins　are　filled；　and
  he　starts　upon　his　long　journey　over　steep　mountain　rocky　paths　to
  Limasol；　where　he　will　sell　his　load　to　the　wine…merchant；　who
  subsequently　will　ship　it　to　the　various　ports　of　the　Mediteranean。
  The　sun　is　burning；　and　the　wine；　contained　in　tarry　goat…skins；　is；
  after　a　few　hours'　exposure　to　the　heat；　about　the　temperature　of　the
  hottest　bath；　thus　absorbing　the　vile　smells　of　the　primitive　but　secure
  package。　The　owner　is　well　aware　that　the　value　of　his　wine　will　depend
  upon　the　flavour；　therefore　he　hurries　his　mules　forward；　in　order　to
  deliver　it　as　quickly　as　possible　to　the　merchant；　before　it　shall　be
  contaminated　by　the　skins。
  Upon　arrival　at　Limasol　it　may　be　late；　and　nothing　can　be　done。　His
  wine　must　be　weighed　by　the　government　official　at　the　public
  weighing…place；　specially　assigned　for　the　wine　trade；　and　he　drives　his
  laden　and　tired　mules　to　the　yard。　Here　he　finds　some　hundreds　of　mules
  and　their　proprietors　in　a　similar　position　to　himself；　however；　there
  is　no　help　for　it；　and　they　must　be　patient　through　the　night　while
  their　wine　is　imbibing　the　hateful　flavour　of　the　goat…skins。　In　the
  meantime　they　must　purchase　food　for　their　mules　and　seek　quarters　for
  themselves。
  When　the　morning　appears　the　government　official　has　enough　to　do；　and
  as　a　certain　time　must　be　occupied　in　weighing　a　given　quantity；　the　day
  wears　away。　Every　man　has　to　present　his　teskeri；　or　permit；　for　removal
  from　his　village　to　Limasol　of　a　specified　quantity　of　wine；　and　his
  load　must　weigh　that　prescribed　weight　upon　delivery。　His　scales　may　not
  have　been　exactly　in　harmony　with　those　of　the　government　official；　but
  should　the　quantity　exceed　the　teskeri；　the　owner　must　pay　DOUBLE　THE
  AMOUNT　OF　TAXATION。
  In　the　meantime；　during　the　wrangles　concerning　discrepancies　in　weight；
  mules　are　arriving　with　their　loads；　their　owners　all　desirous　of
  despatch；　and　the　hours　fast　wearing　away。　The　next　day　is　probably　a
  Greek　holiday；　and　all　the　merchants'　stores　are　shut　（there　is　a　Greek
  holiday　at　least　once　a　week；generally　twice）。　The　unfortunate
  vine…grower；　after　waiting　patiently　in　despair；　discovers　that　he　must
  wait　still　longer。　At　length；　after　vexations　and　delays；　he　draws　a
  sample　of　wine　into　a　gourd…shell　from　his　skins；　and　hands　it　to　the
  merchant；　who；　having　made　a　wry　face　and　spat　it　out；　advises　him　to
  〃throw　his　wine　into　the　sea；　as　it　is　undrinkable；〃　having　remained　too
  long　in　the　goat…skins　exposed　to　the　sun。　A　most　respectable　informant
  related　to　me　the　total　loss　of　a　large　quantity　of　first…class　wine
  from　the　delay　thus　occasioned　at　Limasol。　。　。　。
  The　refuse；　after　pressing　the　grapes；　is　calculated　to　yield　upon
  distillation　a　proportion　of　100　okes　of　spirit　for　every　ten　loads
  （1280　okes）　of　wine。　This　pays　a　tax　of　eight　paras　the　oke；　which；
  added　to　the　10　per　cent。　upon　the　wine；　makes　a　total　of　15　per　cent。
  upon　wine　and　spirit　included。
  The　vine…grower；　irrespective　of　the　size　of　his　vineyard；　is　allowed
  200　okes　duty　free　for　his　own　consumption；　and　when　his　jars　are
  measured　to　determine　the　contents　for　taxation　an　allowance　is　deducted
  for　the　muddy　deposit　at　the　bottom。
  It　will　at　once　be　seen　by　this　enumeration　of　the　delays　and　vexations
  occasioned　by　this　arbitrary　system；　that　it　is　barely　possible　for　the
  vine…grower　to　calculate　the　actual　cost　of　his　wine；　as　the　loss　of
  time；　expense　of　journeys；　and　uncertainty　of　the　amount　of　delays　are
  entirely　beyond　his　control。　It　is　therefore　extremely　difficult　to
  discover　the　exact　financial　position　of　the　cultivator；　but　from　the
  data　in　my　possession　it　is　nearly　as　follows：
  One　donum　of　land；　which　is　supposed　to　measure　a　square　of　fifty　yards；
  would　be　about　half　an　English　acre；　and　this　area　is　calculated　to
  yield　an　average　of　one　load　and　a　half　of　wine　=　192　okes　=　528　lbs。
  The　value　of　the　ordinary　wine　of　the　country　will　average　about　90
  piastres　the　load；　wholesale　price；　therefore　one　donum　will　represent　a
  gross　value　of　I。5　load　at　90　。。　=　135　piastres　（Cr。）
  Against　this　annual　produce　the　natives
  calculate　as　follows：
  Piastres。
  Per　donumExpenses　of　cultivating　the
  land；　i。e。　ploughing；　weeding；　&c。　。　。　。　。　。　。　25
  Pruning　vines　　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　10
  Gathering　crop　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　10
  Feeding　labourers　　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　10
  Carriage　of　wine　to　market　。　。　。　。　。　。　。　。　。　。　。　。　。　。　25
  TOTAL　government　dues；　including　malliea　。　。　。　。　。　。　。　25
  ___　　___
  （Dr。）　105　　135　（Cr。）
  This　leaves　a　balance　in　favour　of　the　producer　of　only　30　piastres；
  about　5　shillings　per　donum。
  But　it　must　be　remembered　that　in　the　above　calculation　his　own　personal
  labour　has　not　been　considered；　neither　the　wear　and　tear　of　implements；
  jars；　loss　by　accidents　of　seasons；　when　the　wine　turns　sour；　neither　is
  any　margin　allowed　for　extraneous　casualties。