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。　It　is　sufficient　to
  say　at　present　that　the　customs　revenue　is　derived　from　a　duty　of　8　per
  cent。　upon　imports　and　1　per　cent。　upon　exports；　and　that　the　receipts
  of　the　last　five　years　give　an　average　of　981；405　piastres；　or　8；460
  pounds。　The　increased　population　and　trade　consequent　upon　the　British
  occupation　of　the　island　have　already　had　a　sensible　effect　upon　the
  revenue。　The　collections　in　the　first　four　months　of　the　current
  official　year　under　Turkish　rule　amounted　to　268；　718　piastres；　or　2；316
  pounds。　In　the　next　two　months　of　British　administration　they　amounted
  to　305；386　piastres；　or　2；632　pounds；　being　an　increase　of　over　127　per
  cent。；　and　that　without　any　change　in　the　tariff　or　the　customs
  regulations。　A　continuance　of　this　rate　may　safely　be　reckoned　upon　for
  the　next　six　months；　and　the　revenue　of　the　entire　year　is　therefore
  estimated　at　1；554；400　piastres；　or　13；400　pounds。　This　estimate　takes
  account　of　the　probable　early　abolition　of　all　export　duties。
  Excise　on　Tobacco　and　Spirits。
  The　receipts　of　the　last　five　years　give　an　average　annual　revenue　of
  6；475　pounds　for　tobacco　and　4；546　pounds　for　spirits。　The　receipts　for
  the　first　six　months　of　the　current　year　amount　to　4；400　pounds　for
  tobacco　and　3；930　pounds　for　spirits。　The　estimate　for　the　entire　year
  is　8；650　pounds　for　tobacco　and　8；200　pounds　for　spirits；　and　it　is
  expected　that　the　actual　realisations　will　fully　cover　the　estimate。
  Revenue　from　Salt。
  A　considerable　revenue　was　derived　from　the　Government　monopoly　of　the
  salt　lakes　in　the　neighbourhood　of　Larnaca　and　Limasol。　The　salt　was
  sold　for　local　consumption　and　for　exportation　to　the　coast　of　Syria；
  but　an　injudicious　increase　to　the　selling　price；　with　short　weights　and
  increased　cost　of　shipment；　diverted　the　supply　of　the　Syrian　demand
  from　Cyprus　to　the　salt　lakes　of　Tunis；　and　gradually　reduced　the
  revenue　from　this　source。　Owing　to　the　excessive　rains　of　last　year；　and
  the　influx　of　more　fresh　water　into　the　lakes　than　could　be　evaporated
  by　the　sun's　rays　during　the　summer；　the　lakes　are　at　present
  unproductive。　But　in　the　earlier　months　of　the　current　year；　under
  Turkish　administration；　the　sum　of　1；756；840　piastres　was　recovered　and
  credited　in　the　Treasury　on　account　of　previous　salt　dues；　and　that
  amount　is　accordingly　entered　on　the　estimate　with　its　English
  equivalent　of　15；145　pounds。　No　other　receipts　are　expected　in　the
  current　year；　and　the　revenue　from　salt　has　practically　ceased。　A
  considerable　outlay　will　be　required　to　repair　and　secure　the　salt　lakes
  against　the　irruption　of　the　drainage　of　the　surrounding　country。
  The　past　revenue　from　salt　should　be　excluded　from　the　computation　of
  the　payment　to　be　made　to　the　Porte　from　the　surplus　revenues　of　Cyprus；
  under　Article　III　of　the　Convention　of　4th　June；　1878。
  To　sum　up。　Having　regard　to　the　revenue　arrangements　concluded　before
  arrival　of　the　British　in　Cyprus；　to　the　realisations　in　the　first　four
  months　of　the　current　year　under　Turkish　administration；　and　to　the
  altered　conditions　under　which　the　finance　of　the　remainder　of　the　year
  has　to　be　administered；　I　am　of　opinion　that　the　revenue　may　be　safely
  estimated　at　170；000　pounds；　as　below：
  Pounds
  Tithes　on　land　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　　　72；000
  Tax　on　property；　professions；　and　trades　。　。　。　。　。　。　。　。　　　22；000
  Tax　on　sheep　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　　　11；000
  Tax　for　exemption　from　military　service。　。　。　。　。　。　。　。　。　　　　9；000
  Customs　duties　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　　　13；400
  Excise　on　tobacco　and　spirits　　。　。　。　。　。　。　。　。　。　。　。　。　。　　　16；850
  Salt　monopoly　　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　　　15；145
  Miscellaneous　　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　　　10；605
  Total　　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　　170；000
  In　future　years　even　though　the　revenue　from　the　salt　monopoly　be
  entirely　lost；　we　may　confidently　hope　for　such　an　expansion　of　the
  revenue　from　land*；　（*footnote：　The　island　of　Cyprus　is　140　miles　bang
  from　east　to　West；　with　an　average　breadth　of　30　miles。　This　gives　an
  area　of　4；200　square　miles；　or　2；688；000　acres。　Assuming　even　1；500；000
  acres　to　be　culturable；　with　an　average　rental　of　2　shillings　an　acre；
  the　should　have　a　revenue　from　this　source　alone　of　150；000　pounds　a
  year。）　from　houses；　from　customs　and　excise　duties；　as　will　ensure　a
  total　income　of　more　than　200；000　pounds　a　year。
  Expenditure　of　Cyprus。
  The　estimate　of　expenditure　is　based　upon　the　actual　cost　of　the　Turkish
  and　native　establishments　now　maintained；　and　the　cost　of　the　new
  agencies　created　by　the　change　of　administration。　The　account　of
  expenditure　rendered　by　the　Ottoman　Government　for　the　past　five　years
  gives　an　annual　average　of　about　24；000　pounds　a　year。　Deducting　from
  this　rate　the　pay　of　officials　and　subordinate　establishments　no　longer
  retained；　also　pensions　and　charitable　allowances；　and　the　cost　for　six
  months　of　the　old　Zaphtieh　or　police　force　（the　corresponding　charge　for
  the　reformed　police　force　being　added　to　the　estimated　cost　of　British
  establishments）；　the　balance　of　1；972；000　piastres；　or　17；000　pounds；
  may　be　accepted　as　a　fair　estimate　of　the　charges　for　native
  establishments　in　the　island　during　the　current　official　year。　The
  charges　for　British　establishments　are　estimated　at　35；000　pounds；　and
  they　include　expenses；　incidental　to　the　occupation　of　a　new　country；
  that　are　not　likely　to　recur。　It　will　be　possible；　in　the　future；　to
  reduce　the　scale　of　charges　for　British　and　native　establishments；　as
  further　experience　is　gained；　and　the　entire　machinery　of　the　executive
  administration　is　brought　under　effective　control。
  The　estimated　expenditure　for　Native　and　British　establishments　may　be
  broadly　divided　under　the　following　heads：
  Central　Administration…
  Including　pay　of　the　Turkish　Governor　for　part
  of　the　year；　and　of　the　British　High
  Commissioner；　Financial　and　Judicial
  Commissioners；　and　High　Court　for　remainder
  of　the　year　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　12；400
  District　Administration
  Including　British　Commissioners　of　District；
  Native　and　British　Establishments　。　。　。　。　。　。　。　13；500
  Military　Police　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　。　16；500
  Customs　and　Excise　Establishment　　。　。　。　。　。　。　。　　5；000
  Priso