he　will　have　his　own　way。　We　shall　explain　that　certain　trees　are　naked；
  as　the　fruit　became　ripe　and　was　stolen　by　the　boys。　'Then　you　ought　to
  have　taken　more　care　of　it；'　he　will　reply；　‘how　many　okes　of　plums　were
  there　upon　those　trees？'　We　shall　have　to　guess　the　amount。　‘Nonsense！'
  he　will　exclaim　to　whatever　figure　we　may　mention；　'there　must　have　been
  double　that　quantity：　I　shall　write　down　1500　（if　we　declared　1000）；
  which　will　split　the　difference。'　（〃Splitting　the　difference〃　is　the
  usual　method　of　arranging　an　Oriental　dispute；　as　instanced　by　Solomon's
  well…known　suggestion　of　dividing　the　baby。）。
  〃We　shall　protest；〃　continued　the　monks；　〃and　this　kind　of　inquisitorial
  haggling　will　take　place　concerning　every　tree；　until　the　valuer　shall
  have　concluded　his　labour；　and　about　one…third　more　than　the　actual
  produce　of　the　orchards　will　have　been　booked　against　us；　upon　which　we
  must　pay　a　tax　of　10　per　cent。；　at　the　same　time　that　the　risks　of
  insects；　rats；　and　the　expenses　of　gathering　remain　to　the　debit　of　the
  garden。　In　fact；〃　said　the　poor　old　monks；　〃our　produce　is　a　trouble　to
  us；　as　personally　we　derive　no　benefit；　the　public　eat　the　fruit；　and
  the　government　eats　the　taxes。〃
  There　were　curious　distinctions　and　exceptions　in　this　arbitrary　form　of
  taxation：　if　a　fruit…tree　grew　within　the　monastery　courtyard　it　was
  exempt；　thus　the　great　walnut…tree　beneath　which　we　camped　was　free。　It
  was　really　cheering　to　find　that　we　were　living　under　some　object　that
  was　not　taxed　in　Cyprus；　but　the　monk　continued；　and　somewhat　dispelled
  the　illusion　。　。　。　〃This　tree　produced　in　one　year　20；000　walnuts；　and
  it　averages　from　12；000　to　15；000；　but　when　the　crops　of　our　other　trees
  are　estimated；　the　official　valuer　always　insists　upon　a　false　maximum；
  so　as　to　include　the　crop　of　the　courtyard　walnut　in　the　total　amount
  for　taxation。〃
  The　potatoes；　like　all　other　horticultural　productions；　are　valued　while
  growing；　and　the　same　system　of　extravagant　estimate　is　pursued。
  This　system　is　a　blight　of　the　gravest　character　upon　the　local　industry
  of　the　inhabitants；　and　it　is　a　suicidal　and　unstatesmanlike　policy　that
  crushes　and　extinguishes　all　enterprise。　What　Englishman　would　submit　to
  such　a　prying　and　humiliating　position？　And　still　it　is　expected　that
  the　resources　of　the　island　will　be　developed　by　British　capital！　The
  great　want　for　the　supply　of　the　principal　towns　is　market…gardens。
  Imagine　an　English　practical　market…gardener；　fresh　from　the　ten…mile
  radius　of　Covent　Garden；　where　despatch　and　promptitude　mean　fortune　and
  success：　he　could　not　cut　his　cauliflowers　in　Cyprus　until　his　crop　of
  unblown　plants　had　been　valued　by　an　official　and　while　he　might　be
  waiting　for　this　well…hated　spirit　of　evil；　his　cauliflower…heads　would
  have　expanded　into　coral…like　projections　and　have　become　utterly
  valueless　except　for　pig…feeding。　I　cannot　conceive　a　more　extravagant
  instance　of　oppression　than　this　system　of　taxation；　which　throws
  enormous　powers　of　extortion　into　the　hands　of　the　official　valuer。　This
  person　can　oppose　by　delays　and　superlative　estimates　the　vital
  interests　of　the　proprietors；　if　the　property　is　large；　the　owner　will
  be　only　too　glad　to　silence　his　opposition　by　a　considerable　bribe；　the
  poor　must　alike　contribute；　or　submit　to　be　the　victim　of　delays　which；
  with　perishable　articles　such　as　vegetables；　represent　his　ruin。　Is　it
  surprising　that　the　villages　of　the　desolate　plain　of　Messaria　are　for
  the　most　part　devoid　of　fruit…trees？　We　are　preaching　to　the　Cypriotes
  the　advantage　of　planting　around　their　dwellings；　as　though　they　were
  such　idiots　as　to　be　ignorant　that　〃he　who　sows　the　wind　will　reap　the
  whirlwind。〃　If　they　plant　fruit…trees　under　the　present　laws　they　are
  planting　curses　which　will　entail　the　misery　of　inquisitorial　visits　and
  the　most　objectionable　and　oppressive　form　of　an　unjust　taxation。　As　the
  law　at　present　stands；　the　amount　of　fruit　is　ridiculously　small；　and
  the　quality　inferior；　while　cultivated　vegetables　are　difficult　to
  obtain。　Can　any　other　result　be　expected　under　the　paralysing　effect　of
  Turkish　laws？　which　unfortunately　British　officials　have　the
  questionable　honour　of　administering。
  I　have　heard　officials　condemn　in　the　strongest　terms　the　laws　they　are
  obliged　to　enforce。　There　are　few　persons　who　are　obtuse　to　the　sense　of
  injustice；　but　at　the　same　time　the　suggestion　has　been　expressed　that
  an　extreme　difficulty　would　be　experienced　should　the　taxes　be　collected
  in　any　other　form　than　dimes。　I　cannot　see　the　slightest　truth　in　this
  disclaimer　of　responsibility　for　Turkish　evils；　and　I　believe　the
  present　difficulty　might　be　overcome　with　little　trouble　by　a　system　of
  rating　the　land　ad　valorem。
  The　soil　and　general　value　of　properties　in　Cyprus　vary　as　in　England
  and　other　countries　according　to　quality　and　position。　There　is　land
  contiguous　to　market　towns　of　much　higher　value　than　the　same　quality　of
  soil　in　remote　districts；　there　are　farms　supplied　with　water　either
  naturally　or　artificially；　which　are　far　more　valuable　than　others　which
  are　dependent　upon　favourable　seasons。　Land　which　formerly　produced
  madder　was　of　extreme　value；　and　should　have　been　adjudged　accordingly；
  but　why　should　not　all　properties　of　every　description　throughout　Cyprus
  be　rated　and　taxed　in　due　proportion？　The　valuation　should　be　arranged
  by　local　councils。　The　vineyards　which　produced　the　expensive　wines
  should　be　rated　higher　than　those　of　inferior　quality。　Gardens　should　be
  rated　according　to　their　distance　from　a　market；　fields　in　proportion　to
  their　water…supply　and　the　quality　of　the　soil。　The　Cypriotes　do　not
  complain　of　the　amount　of　10　per　cent。　taxation　under　the　name　of　dimes；
  but　they　naturally　object　to　the　arbitrary　and　vexatious　system　of
  inquisitorial　visits；　together　with　the　delays　and　loss　of　time
  occasioned　by　the　old　Turkish　system。　〃Rate　us；　and　let　us　know　the
  limit　of　our　responsibility〃that　is　the　natural　desire　of　the
  inhabitants。　If　the　industries　of　the　country　are　to　be　developed　they
  must　be　unfettered；　but　if　weighed　down　by　restrictions　and　vexatious
  interference；　they　will　hardly　discover　the　benefit　of　a　change　to
  British　masters。
  Some　people　in　Cyprus　make　use　of　an　argument　in　favour　of　the　present
  system　of　dimes　or　collecting　in　kind　by　tenths；　which　does　not　commend
  itself　by　logical　reasoning。　They　say；　〃if　you　rate　the　land　ad　valorem；
  and　establish　a　monetary　payment　of　10　per　cent。；　you　will　simply　burden
  the　poor　land…holder　with　debt　during　a　season　of　drought；　when　his
  property　will　produce　nothing。　According　to　the　present　system　he　and
  the　government　alike　share　the　risk　of　seasons；　if　the　land　produces
  nothing；　there　can　be　no　dimes。〃　It　does　not　appear　to　have　occurred　to
  these　reasoners　that　in　such　seasons　of　scarcity　the　taxation　could　be
  easily　reduced　as　a　temporary　measure　of　relief　according　to　the
  valuation　of　the　local　medjlis　or　council；　but　I　claim　the　necessity　of
  artificial　irrigation　that　will　secure　the　land　from　such　meteorological
  disasters；　and　will　enable　both　the　cultivator　and　the　government　to
  calculate　upon　a　dependable　average　of　crops；　instead　of　existing　upon
  the　fluctuations　of　variable　seasons。
  The　district　of　Larnaca　will　offer　a　fair　example　of　the　usual　methods
  of　taxation；　and　as　the　figures　have　been　most　kindly　supplied　by　the
  authorities　of　the　division；　they　can　be　thoroughly　relied　upon。
  The　revenues　of　the　district　（Larnaca）　are　derived　from　the　following
  sources：
  1。　Dimes　（i。e。　tenths　of　the　produce）in　some　instances　may
  be　paid　in　kind。
  2。　Property　Tax4　piastres　per　1000　upon　the　value　of
  immovable　property；　such　as　buildings；　land；　trees；
  this　is　classed　as　1st　class　Verghi。
  3。　Charge　upon　Income　derived　from　Rents40　piastres
  per　1000；　classed　as　2nd　class　Verghi。
  4。　Charge　on　Trade　Profits30　piastres　per　1000；　3rd　class
  Verghi。
  5。　Exemption　from　Military　Servicethis　tax　levied　upon
  Christians　only；　at　the　rate　of　5000　piastres　for　180　males。
  6。　Duty　upon　Sale　of　Horses；　Mules；　Donkeys；　Camels；　and
  Cattle1　piastre　in　every　40　upon　price；　also　tax　on　goods
  weighed　by　public　measurer。
  7。　Tax　on　Flocks　of　Sheep　and　Goats2。5　piastres　per　head。
  This　is　not　levied　until　the　animal　shall　be　one　year　old。
  In　1877　the　amount　received　was
  Piastres。　　　　Paras。
  1。　Dimes　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　822；000
  2。　Property　Tax。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　221；897　　　　　　　24
  3。　Rent　Charge　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　　20；089　　　　　　　32
  4。　Tax　on　Trade…Profits　　。　。　。　。　。　。　。　。　。　。　。　　65；340　　　　　　　20
  5。　Military　Exemption。　。　。　。　。　。　。　。　。　。　。　。　。　153；333　　　　　　　25
  6。　Sales　of　Animals；　Measures；　&c。　。　。　。　。　。　。　450；000
  7。　Sheep　and　Goats　。　。　。　。　。　。　。　。　。　。　。　。　。　。　200；000
  _______　　　　　　___
  1；932；659　　　　　101
  The　return　of　sheep　and　goats　in　the　district　of　Larnaca　dur