Virgu (income tax).
Monayene-askereh, or the tax paid by the Christians in lieu of military service. It is, however, one of the grievances alleged by the Christians, who declare their willingness to serve; but as many Mussulmans would willingly pay the tax to be exempted from the chance of enlistment, the hardship applies to all parties.
Customs, tithes, excise.
The Virgu is a species of income tax, inasmuch as it is a rate levied ostensibly on the wealth of individuals; but, instead of being a per centage on the income, it has resolved itself into a mere capitation tax, and is ill-adapted, as such a tax must always be, to the relative wealth of individuals. A certain sum was arbitrarily fixed upon to be paid by the province. The government appears to have omitted to enquire whether the wealth of the country would enable it to pay so large a sum as that demanded. In 1853, the tax was divided into three portions, according to the numbers of each persuasion, and has been thus collected ever since.
In the same sweeping manner these sums have been equally apportioned to each household, poor and rich paying alike. Thus the Mussulmans, who possess nearly all the land in the province, and who are generally in affluent circumstances, but who form the smallest portion of the population, pay least. The Virgu has been unscrupulously levied, and has given rise to much discontent, more especially among the Latins, who are the poorest classes.
These complain bitterly, and harrowing stories are told of women, about to become mothers, being compelled to pay the tax on the chance of the infant being a male. Such things may have occurred some years ago, but the spirit of cruelty appears to have died out, or is at all events kept in the background by the Moslems of the present day.
The Monayene-askereh was first imposed when the people were relieved from the Haradj. It is levied on males from fourteen to seventy, and was found so grievous, that the Porte has seen fit to direct that only about one-half of the original amount shall be raised. This alleviation has existed during the last three years.
Customs.—These consist of a duty of three per cent. ad valorem on all imports and exports to and from foreign countries, as well as the same amount demanded under the form of transit dues for goods passing from one Turkish province to another. This has lately been reduced from 12 per cent. to its present rate.
The next source of revenue is the amount realised by the tithes. Since 1858 these have been farmed by the government, but previous to that year they were sold by auction, as in other provinces, to the highest bidder. The arrangement was complicated enough, for they underwent no less than four sales: 1st. In each district for the amount of the district. 2nd. At Mostar, where each district was again put up, and given to the person offering 10 per cent. above the price realised at the first sale. 3rd. At Bosna Serai for the entire province. And lastly at Constantinople,—the highest bidder in this fourfold sale becoming the farmer. This system exposed the tithe payers to much oppression, for it not uncommonly happened that the farmer found he had paid more for his purchase than he could legally claim from the people, so that, instead of 10 per cent., 15 or 20 per cent. could alone remunerate him; and this he found no difficulty in getting, as the government unfortunately bound itself to help him. None but the farmers of the tithes really knew what the produce was, so that any demand of theirs was considered by the government to be a bonâ fide claim, and was upheld.
The government was frequently cheated, and, further, defrauded of large sums of money, as in the case of Hadji Ali Pacha; but it is a question whether so much will be realised by the present system, since greater facilities exist for roguery on the part of the agriculturalists, to say nothing of the corruptness of its own officials.