afford　valuable　data　for　determining　the　extent　to　which　the　present
  tithe　arrangement　may　be　modified　for　the　ensuing　financial　year。
  Whatever　modification　may　be　adopted　in　substance；　the　tax　will　at　least
  be　collected　without　injustice　or　oppression；　and　the　cost　of　collection
  will　be　covered　by　the　increased　revenue　which　must　result　from　an
  improved　administration。　The　proportion　of　the　produce　heretofore　taken
  in　Cyprus；　as　the　share　of　the　Sovereign　power；　is　considerably　below
  that　taken　in　other　Eastern　countries。　In　India；　this　share　under　the
  ancient　Hindoo　Rajahs　was　one…sixth。　Under　the　Mohammedan　rule；　a　third
  of　the　average　produce　of　average　land　was　held　to　be　the　Government
  share。　Under　British　rule；　from　one…third　to　one…half　of　the　rental　is
  the　standard　of　assessment　at　the　present　day；　representing　a　much
  larger　proportion　than　a　tenth　of　the　produce　of　the　land。　And　in　Cyprus
  （as　has　been　shown　in　the　preceding　remarks）；　although　the　declared
  share　of　the　State　was　only　one…tenth；　the　peasantry　have　contributed　a
  very　much　larger　proportion；　the　difference　forming　the　perquisites　of
  the　collectors　of　the　revenue。　Hence　it　may　fairly　be　assumed　that　the
  British　administration　may　take　a　larger　share　than　one…tenth　of　the
  produce；　without　imposing　any　additional　burden　whatever　on　the　people。
  It　may　rather　be　hoped　that　any　increased　State　demand　upon　the
  cultivator　will　still　leave　him　a　larger　proportion　of　the　fruit　of　his
  labours　than　he　has　heretofore　enjoyed；　with　absolute　freedom　in
  disposing　of　it　to　the　best　advantage。
  A　further　increase　of　the　revenue　from　land　may　be　anticipated　from　the
  extension　of　cultivation。　With　light　assessments；　improved
  communications；　and　occasional　State　aid；　a　large　proportion　of　the
  culturable　lands；　now　lying　neglected；　may　be　gradually　brought　under
  cultivation；　stimulating　the　industry　of　the　people；　and　increasing　the
  productiveness　and　wealth　of　the　island。
  For　the　current　year；　however；　the　existing　arrangement　with　the
  tithe…farmers　must　be　accepted；　and　the　revenue　estimated　accordingly。
  The　year's　tithes　were　sold　for　82；088　Turkish　liras；　or　nearly　74；000
  pounds　sterling；　and　the　whole　amount　has　yet　to　be　collected。　Already；
  the　tithe…farmers　plead　inability　to　recover　their　dues　from　the
  cultivators。　The　truth　probably　is　that；　whilst　the　British
  administration　has　somewhat　checked　their　habitual　exactions；　it　has
  emboldened　the　peasantry　to　resistance　which　would　never　have　been
  attempted　under　the　Turkish　rule。　Due　justice　will　be　done　between　the
  parties；　but；　in　any　case；　the　Government　claim　of　82；088　liras　is
  covered　by　sufficient　security；　and　will　be　realised　for　the　most　part。
  During　the　earlier　months　of　the　current　year；　before　the　British
  occupation；　the　sum　of　1；306；321　piastres　was　recovered　on　account　of
  silk　tithes　and　tithes　of　prior　years。　Adding　this　sum　to　the　unrealised
  claims；　and　leaving　a　margin　for　default；　the　receipts　for　the　year　may
  be　taken　at　8；352；000　piastres；　or　72；000　pounds　sterling。　The　average
  of　the　previous　five　years　was　8；584；786　piastres；　and　they　included
  three　years　of　scarcity。　The　account　rendered　by　the　Ottoman　Government
  for　the　past　year；　1877…78；　exhibits　the　dimes　or　tithes　at　12；500；595
  piastres；　but　that　was　the　amount　of　the　year's　demand；　and　the　actual
  realisations　amounted　only　to　5；072；872　piastres。　Looking　to　the
  favourable　conditions　of　the　present　year　as　compared　with　the　past
  year；　the　estimate　of　72；000　pounds　sterling　may　be　accepted。
  Tithes　on　Vakouf　Lands。
  The　tenth　part　of　the　produce　of　vakouf　lands；　fields；　and　gardens　is
  appropriated　for　the　maintenance　of　mosques；　monasteries；　tombs；　and
  other　religious　foundations。　The　tithes　on　vakouf　lands　are　paid　to　the
  Mutavelli；　or　local　administrators　of　the　vakoufs；　who　remit　20　per　cent
  to　the　Minister　of　the　Evkaf　at　Constantinople；　and　retain　the　balance。
  The　Mutavelli　are　not　required　to　account　to　any　Government　functionary
  for　the　revenue　of　vakouf　lands　beyond　the　annual　subsidy　of　20　per　cent
  to　the　Evkaf。　It　is　understood；　however；　that　in　many　cases　the　objects
  and　purposes　for　which　these　vakouf　lands　were　assigned　have　long　since
  ceased　to　exist；　and　thus　not　only　are　the　pious　intentions　of　the
  founders　frustrated；　but　a　considerable　public　revenue　is　diverted　into
  private　channels。　The　legal　conditions　attached　to　these　vakouf　lands；
  and　to　the　lands　and　other　property　in　Cyprus　claimed　for　the　Ottoman
  Crown　and　State　（under　Article　IV　of　the　Convention　between　Great
  Britain　and　Turkey）　are　at　present　the　subject　of　a　special　inquiry；　and
  the　result　will　have　an　important　bearing　on　the　revenue　to　be　hereafter
  administered　by　the　British　Government。　For　the　present　year；　the　tithes
  on　vakouf　lands　have　been　farmed　for　1；676　Turkish　liras　in　the
  districts　of　Famagousta；　Kyrenia；　Papho；　and　Limasol。　No　tithes　have
  been　sold　in　the　other　divisions。　As　the　tithes　on　vakouf　lands　do　not
  belong　to　the　general　revenues　of　the　island；　they　are　not　included　in
  the　estimate　now　submitted。
  Verghis。
  This　tax　is　divided　into　three　classes：
  1。　Emlak　verghisi；　or　impost　on　houses　or　immovable　property；
  at　4　per　thousand　on　the　purchasing　value。
  2。　Impost　of　4　per　cent　on　the　rent　of　immovable　property；　or
  houses　not　occupied　by　their　owners。　The　rent　is　assumed　at　io
  per　cent　of　the　value。
  3。　Verghi　temetu；　or　impost　on　professions　and　trades；　at　3　per
  cent　on　profits　and　salaries。
  Before　the　beginning　of　each　financial　year；　the　district　authorities
  prepare　statements　designating　the　contributions　required　from　each
  village　and　town；　according　to　the　number　of　houses；　the　number　and
  means　of　the　population。　The　assessment　is　made　roughly；　and　the　tax　is
  recovered　by　Moukhtars　of　villages；　selected　by　the　inhabitants　and
  confirmed　by　the　district　authorities。　All　collections　are　forwarded；　as
  recovered；　to　the　Treasury　of　the　sandjak。
  All　sales　and　transfers　of　immovable　property；　with　the　title…deeds
  thereto　appertaining；　have　to　be　registered　in　the　Registration　Office；
  and　the　means　are　thus　partially　afforded　for　assessing　the　owners　of
  property　for　the　4　per　thousand　on　the　value；　and　the　4　per　cent。　on　the
  rental。
  But　the　3　per　cent。　on　professional　profits　and　salaries　is　arbitrarily
  fixed　for　each　village；　or　group　of　villages；　and　the　Moukhtars　levy　the
  personal　contributions　of　each　tax…payer　as　they　think　fit。
  In　this　process　there　is　considerable　oppression　of　the　poorer
  taxpayers；　and　also　loss　of　revenue　to　the　State。　Both　would　be
  obviated；　or　at　all　events　mitigated；　by　entrusting　the　assessment　to
  Government　officers；　and　by　a　more　careful　and　exact　registration　of
  property；　and　of　profits　from　trades　and　professions。　The　revenue　from
  the　licence　tax　in　towns　must　largely　increase　in　the　future。
  As　a　rule；　the　district　officers　endeavour　to　recover　the　verghis　before
  tax…payers　are　subjected　to　the　exactions　of　the　tithe…farmers　for
  payment　of　the　dimes　and　other　imposts。　In　some　of　the　Turkish　vilayets；
  the　Government　have　gone　so　far　as　to　forbid　the　local　tribunals　from
  condemning　the　tax…payers　to　pay　the　claims　of　third　parties　until　they
  have　assurance　that　the　verghis　have　been　paid。
  The　average　yield　of　the　verghis　tax　in　the　last　five　years　was
  3；521；083　piastres；　or　30；354　pounds　per　annum。　The　account　of　the　last
  year　of　the　series　（1877…78）　showed　a　revenue　of　3；193；850　piastres；　or
  27；535　pounds。　The　demand　for　the　current　year　is　3；380；246　piastres；　of
  which　only　518；545　piastres　have　been　recovered　up　to　the　present　time。
  The　slackness　of　the　Turkish　revenue　officials　in　collecting　this　tax　is
  due　partly　to　the　change　of　administration　and　uncertainty　as　to　future
  taxation　of　the　island；　and　partly　to　the　war　tax　and　other　burdens
  imposed　upon　the　people　during　the　past　year。　The　needful　measures　have
  now　been　adopted　for　effecting　recovery；　and　as　the　tax　affects　property
  and　the　well…to…do　classes；　it　is　hoped　that　about　2；000；000　piastres
  will　be　recovered　in　the　next　six　months。　Adding　this　sum　to　the
  recoveries　already　effected；　the　revenue　of　the　entire　year　is　estimated
  at　2；552；000　piastres；　or　22；000　pounds。
  Tax　on　Exemption　from　Military　Service。
  This　superseded　the　capitation　tax　formerly　levied　upon　Christian
  subjects；　and　other　subjects　of　the　Porte　who　were　not　Mohammedans；　for
  exemption　from　military　service。　It　is　a　tax　of　27　3/4　piastres　for　each
  male　inhabitant　from　twenty　to　forty　years　of　age；　but　practically　it　is
  levied　upon　males　below　and　above　the　limits　of　age。　Returns　of　the
  numbers　coming　under　this　impost　are　settled　between　the　heads　of
  villages　and　the　Moukhtars。　The　latter　are　required　to　recover　the　money
  and　pay　it　in　twelve　monthly　instalments　into　the　chest　of　the　sandjak。
  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