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.
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