Fifth. Lands abandoned through non-cultivation.
The above classification has the advantage of being theoretically simple, and easily understood by the people; and the different items of taxation, as laid down by law, cannot be said to be onerous. The following are the chief heads:—
Verghi.—A rate of four per mil., as stated above.
Ushr.—A tenth of the produce of the soil. This is sometimes raised to 12½ per cent., and in the manner in which it is collected it sometimes amounts to 20 or 30 per cent.
Income Tax.—Which amounts to 3 per cent. on the estimated income of those engaged in trade.
Military Exoneration Tax.—Payable by Jews, Christians, and other non-Moslems, at the rate of £T.50 for every 182 males of all ages. There is a new law limiting this payment to males between the ages of 15 and 60, but it has not yet come into operation.
Military Exemption Tax.—Payable by Moslems who are drawn by conscription, but wish to escape service, at the rate of £T.50 each.
Tax on the Registration of Real Property.
Sheep and Goat Tax of sixpence per head (3 piastres).
Besides these there are stamp duties:—auction fees of 2½ per cent., fees on contracts of 2½ per cent., on sale of all animals 2½ per cent., on recovery of debts 3 per cent., on transfer of real estate 1 per cent.; import duties of 8 per cent., export duties of 1 per cent., and a charge of 8 per cent. on all native produce and manufactures when carried by sea from one part of the Turkish Empire to another. There are also the duties on tobacco, liquors, salt, &c. In addition to these Vice-Consul Jago, in his Commercial Report, dated Beyrout, July 11, 1876, gives a summary of seventeen agricultural burdens, which are worthy of the consideration of all who feel disposed to embark in agriculture in Syria under its present rulers.