Cyprus, as I Saw It in 1879

by Sir Samuel White Baker

Information on these essential points may, however, be obtained before the termination of the present engagements with the tithe- farmers in March 1879. A rough field survey would prepare the ground for a systematic inquiry into rights and interests in each estate and village throughout the several districts of the island. The inquiry, conducted by the respective commissioners of districts in the next few months of favourable weather, may be made to embrace the following points 1. The extent of the several holdings, and whether held under proprietary, sub-proprietary, or occupancy rights. 2. The average produce of each estate or holding, and its value, say for the last three or four years. 3. The areas respectively (1) under cultivation, (2) not under cultivation but culturable, (3) unculturable and barren waste. 4. In the case of culturable lands not under cultivation, inquiry should be made whether this is the result of the oppressive way of collecting tithes, or the want of money or cultivators, or whether the land is required for grazing or other purposes. 5. The character of the soil in various parts of the island, and the respective producing capabilities. 6. The arrangements, existing and possible, for irrigation by wells, aqueducts, and tanks. 7. The proportion of the people occupied in agriculture, and the proportion in other pursuits than husbandry. 8. The personal condition of the agricultural classes, whether well housed, well clad, with good cattle, ploughs, and gear, or the reverse. 9. The standard for measuring land. The area of each estate or holding, after measurement, should be reduced to English standard acres.

The result of these inquiries, accurately and clearly recorded, would 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.