19. Wine licences (C.H.) in cla.s.ses, 25 per cent., 12.5 per cent., 6.25 per cent. on rental.

20. Licences to merchants, bankers, &c., (M.) in cla.s.ses, 10*., 5*., 2*., 1*.

21. Monopolies. Salt, gunpowder.

22. Custom House duties 8 per cent. on imports, 1 per cent.

exports.

Custom House duty on wine, 10 per cent.

Custom House duty on imported tobacco, 75 per cent; on home grown, or imported unmanufactured, 10 pence a pound.

23. Stamps, transfer and succession duties. Mubashine. Voted to remain in force until March 1st, 1879.

[Transcriber's Note: Omitted table of villages on page 388 which was hard to read.]

There are other taxes according to the laws of succession upon the death of an individual which I give in the same words as furnished to me by the authority:--

Memorandum of the Defter Hakkani about the Transfer in Succesion of Property.

When a man dies his properties must be duly transferred to his heirs, who must apply to the authorities within six months, in order to have the transfer made.

The transfer is made by giving a new Kotshan (t.i.tle), to the heirs in exchange for the Kotshan of the deceased.

The right to the inheritance is stated by the laws as follows:--

1st, To the son or daughter; in want of which, 2nd, to the grandson and granddaughter; in want of which, 3rd, to the father and mother; in want of which, 4th, to the brother from the same father and mother; in want of which, 5th, to the sister from the same father and mother; in want of which, 6th, to the brother from the same mother; and in want of which, 7th, to the sister from the same mother.

The grandson and the granddaughter from right to the inheritance of the share belonging to their father, who may have died before the death of their grandfather; they inherit together with their uncles and aunts as another direct son or daughter of the grandfather.

In all above stated degrees of inheritance, except in the 1st and 2nd, the husband or wife has right to the fourth share of the land left by the husband or wife.

This is for property in land (Arazi).

As to the freehold property (Emlak), the male inhabitants two-thirds and the female one-third; but it is very difficult to enumerate the various shades of division which are always made by the cadis according to the Cheni law; there is no Nizam law in this respect.

All system of endorsment on Kotshan is abolished.

The duty on transfer in succession of a freehold property is half the fees on transfer by sale.

In transferring by sale the fees are 1 per cent. on the value, if this freehold property is a real one (Emlaki Serfi); and 3 per cent. if it is vacouf freehold property (Emlak Meocoofi). Besides this 3 piastres as price of paper, and 1 piastre as clerks' fees (Riataki) are paid for every new Kotshan.

The lands (Arazi) pay 5 per cent. indifferently on transfer by sale and on transfer by succession.

The custom is to value lands at one year's rental, or value of products.

If a house is occupied by the owner no tax on rental is demanded; the only tax demanded in that case being that on the proportionate value.

The proportionate values of real properties are not a.s.sessed for a fixed period. Therefore the value, once a.s.sessed, can remain the same for many years, or it can be altered in the annual inspections of the Vakouat Riatibs according to an increase or decrease of value that may take place on account of repairs, a general rise of value, or partial or entire destruction by fire, rain, &c.

The poverty of the agricultural cla.s.ses was so generally acknowledged even by the Turkish administration that it was absolutely necessary to relieve them by some external a.s.sistance; it was therefore resolved in 1869 to create an "Agricultural Bank and a Locust Fund;" the principles of this establishment are sufficiently original to attract attention.

In 1871 the Turkish government issued a decree that all cultivators of the ground should pay to the authorities a sum of money equal to the price of one kilo of wheat and one of barley for every pair of oxen in their possession, in order to create a capital for the new bank. The number of oxen would represent the scale of every holding, as they would exhibit the proportion of ploughs required upon the farm, and thus yield an approximate estimate of the area.

This arbitrary call upon the resources of the impoverished farmers was an eccentric financial operation in the ostensible cause of a.s.sistance, but it produced a capital of 169,028 piastres. The rate of interest upon loans to individuals, or for particular districts, for the purpose of destroying locusts was 8 per cent. previous to the year 1875, and was increased to 12 per cent. since that period. Receipts for all sums borrowed for the public benefit of locust destruction were signed by the head-men and members of councils of villages.

At first sight the establishment of an agricultural bank sounded propitious as a step in the right direction, but, according to the conditions of all loans, it became usurious, and saddled the unfortunate farmers after a few bad seasons with debts that could never be paid off.

If X borrowed 1000 pounds, he received only 880 pounds, as the year's interest was deducted in advance, but he was afterwards charged compound interest at 12 per cent. upon the whole 1000 pounds. Compound interest at 12 per cent. means speedy ruin.

Upon an examination of the accounts, the whole affair represents apparently large figures in piastres, which when reduced to pounds sterling presents a miserable total that proves the failure of the enterprise. As I have already stated, a "bank" could not succeed in Cyprus if it were established specially to benefit the agriculturist; money can always command 10 per cent., while the farmer should obtain the loans necessary for irrigation at a maximum of 6 per cent. if he is really to be encouraged. This can only be accomplished through a Government or National Bank, expressly organised for the purpose of developing the agricultural interests. As the government can obtain any amount at 4 per cent., the National Bank could well afford to lend at 6, especially as the loan would be secured by a first mortgage, to take precedence of all other claims upon the property.

The "Locust Fund" was an admirable inst.i.tution which has achieved great results. There can be little doubt that throughout the world's history man has exhibited a lamentable apathy in his pa.s.sive submission to the depredations of the insect tribe, whereas by a system of organisation he would at the least have mitigated the scourge which has in many instances resulted in absolute famine. At one time the plague of locusts was annually expected in Cyprus as a natural advent like the arrival of swallows in the usual season, and when the swarms were extreme the crops were devoured throughout the island, and swept completely from the surface, entailing general ruin. The cultivation of cotton, which should be one of the most important industries, has been much restricted from the fear of locusts, as they appear in May, when the tender young plants are a few inches above the ground and are the first objects of attack.

It is related that when under the Venetians, Cyprus annually exported 30,000 bales or 6,600,000 lbs. of cotton. In 1877 the consular reports estimated the entire produce of the island at 2000 bales of 200 okes per bale, or 1,100,000 lbs., equal to only one-sixth of the original Venetian export.

The steps taken to destroy the locusts have so far diminished their numbers that in certain districts the production of cotton might be largely extended. M. Mattei, and Said Pacha when governor of Cyprus, combined to make war upon the locust swarms by means of a simple but effective method, which will render their names historical as the greatest benefactors in an island that has seldom known aught but oppressors.

The idea originated with Signor Richard Mattei, who is the largest landed proprietor in Cyprus. It is much to be regretted that professional entomologists can seldom a.s.sist us in the eradication of insect plagues; they can explain their habits, but they are useless as allies against their attacks. M. Mattei had observed that the young locusts invariably marched straight ahead, and turned neither to the right or left; he had also remarked that upon arrival at an obstacle they would endeavour to climb over, instead of going round it. Under these peculiarities of natural instinct a very simple arrangement sufficed to lead them to destruction. Pits were dug about three or four feet deep at right angles with the line of march, and screens of cotton cloth edged at the bottom with oil-skin were arranged something after the fashion of stop-nets for ground game in covert-shooting in England.

This wall, with a slippery groundwork, prevented the insects from proceeding. As they never turn back, they were obliged to search sideways for a pa.s.sage, and were thus led into the pits in millions, where they were destroyed by burying the ma.s.ses beneath heaps of earth.

If a few gallons of petroleum were sprinkled over them, and fire applied, much trouble would be saved. This is a crude method of insect destruction which could be improved upon, but great praise is due to the efforts of M. Richard Mattei and Said Pacha for having devoted their energies so successfully to the eradication of a scourge which proved its ancient importance from the Biblical registration of a curse upon the Egyptians.

There is a reward given by government for the destruction of locust eggs. Each female deposits two small cases or sheaths beneath the ground, containing thirty or forty eggs in each. The position is easily distinguished by a shining slimy substance. A certain sum per oke is given, and the people gladly avail themselves of the opportunity of earning money at the same time that they destroy the common enemy.

The British administration is keenly alive to the importance of this warfare, and I have frequently met commissioners of districts galloping in hot haste, as though in pursuit of a retreating enemy, towards some quarter where the appearance of locust swarms may have been reported, in order to take immediate measures for their destruction.

Unfortunately the locust is not the only enemy of cotton cultivation, but the (to my mind) abominable system of dimes, or tenths of produce to be valued while growing, restricts the cultivator to an inferior variety that will remain within the pod, instead of expanding when liberated by ripening.

The cultivation of cotton differs according to the many varieties of the plant. Pliny described the "wool-bearing trees of Ethiopia," and I have myself seen the indigenous cotton thriving in a wild state in those parts from whence they were first introduced to Egypt, during the reign of Mehemet Ali, grandfather of the Khedive. It is well known that although comparatively a recent article of cultivation in Egypt, it has become one of the most important exports from that country. Cotton of the first quality requires a peculiar combination of local conditions.

Water must be at command whenever required during the various stages of cultivation; and perfectly dry weather must be a.s.sured when the crop is ripe and fit to gather. The collection extends over many days, as the pods do not burst at the same period. Some of the most valuable kinds detach easily from the expanded husk and fall quickly to the ground, which entails constant attention, and the quality would deteriorate unless labour is always at hand to gather the cotton before it shall fall naturally from the plant.

It will be therefore understood that, although many soils may be highly favourable to the growth of fine qualities of cotton, there is an absolute necessity for a combination of a peculiar climate, where neither rain nor dew shall moisten, and accordingly deteriorate the crop. Egypt is specially favoured for the production of first-cla.s.s cotton, as in the upper portions of the Delta rain is seldom known; but the extreme carelessness of the people has reduced the average quality by mixing the seeds, instead of keeping the various cla.s.ses rigidly separate.

The dry climate, combined with the fertile soil of Cyprus, would suggest a great extension of cotton cultivation, when artificial irrigation shall be generally developed, but so long as the present system of collecting the dimes is continued, the farmer cannot produce the higher qualities which require immediate attention in collecting. During the delay in waiting for the official valuer, the pods are bursting rapidly, and the valuable quality is falling to the ground; the cultivator is therefore confined to the growth of those inferior cottons that will adhere to the pods, and wait patiently for the arrival of the government authority.

Consul Hamilton Lang, in his interesting work upon Cyprus, suggests that the duty should be collected upon export, to relieve the farmer from the present difficulty, which would enable him to cultivate the American high qualities. It is almost amusing to contrast the criticisms and advice of the various British consuls who have for many years represented us in Cyprus with the ideas of modern officials. There can be no doubt concerning consular reports in black and white, and equally there can be no question of existing ordinances under the British administration; but what appeared highly unjust to our consuls when Cyprus was under Turkish rule, is accepted as perfectly equitable now that the island has pa.s.sed into the hands of Great Britain.

For many years I have taken a peculiar interest in cotton cultivation, and in 1870 I introduced the excellent Egyptian variety, known as "galleen," into Central Africa, and planted it at Gondokoro, north lat.i.tude 4 degrees 54', with excellent results. In the first year this grew to the height of about seven feet, with a proportionate thickness of stem, and the spreading branches produced an abundant crop of a fine quality, which detached itself from the seeds, immediately reducing the operation of the cleaning-machine or "cotton-gin" to a minimum of labour. I have been much struck with the inferiority of Cyprian cotton; scarcely any of the crop finds its way to England, but is exported to Ma.r.s.eilles and Trieste. Should Consul Lang's suggestion be carried out, and the duty be taken upon export to relieve the grower from the vexatious delays of the inquisitor or government valuer, there can be no question of immediate improvement. There is no more trouble or expense in producing a first-cla.s.s cotton than in the commonest variety, when climate and soil are so peculiarly favourable as in Cyprus. If the government continues the system of ad valorem taxation, common sense will suggest that the highest quality would alike be favourable to the revenue and to the cultivator; therefore, in the interests of the country and of individuals, every encouragement should be afforded to the farmers to ensure the best of all species of produce throughout the island. The excellent compilation of Captain Savile, officially and expressly printed for the service of the government, contains the following pa.s.sages:--

"According to all accounts the taxation of the inhabitants of Cyprus has under Turkish administration been carried out in a most severe and oppressive manner, and the imposts upon certain articles of agriculture and commerce have been so heavy that their culture and export has in some cases been almost abandoned. . . .

"The cultivation of vines for the manufacture of wine has been so heavily and unjustly taxed, that a great part of the vineyards have of late years been turned to other and more profitable purposes, or else have been abandoned, and consequently a branch of agriculture for which the island is especially suited and a remunerative article of commerce is neglected and allowed to decline. An extensive development of vineyards and manufacture of wine should be encouraged, and with this object it has been suggested that it might be wise to free this production from all except export duty.

"Allusion has already been made to the injurious effect of the collection of the t.i.the (dimes) upon cotton at the time when the crop is gathered, instead of at the time of shipment, and it has been explained how the former method prevents the farmers from growing the best and most remunerative varieties of the plant; this is a matter that requires the attention of the authorities when the re-adjustment of the taxes is considered."

Captain Savile's useful book is an echo of consular statements and reports written in England for government information without any personal experience of the island; but from my own investigations I can thoroughly endorse the views expressed, and I only regret that the miserable conditions of our occupation have rendered such necessary reforms most difficult, as the poverty of the present government of Cyprus cannot afford to run the risk of experimental lessons in taxation.

When criticising and condemning existing evils, it must be distinctly understood that I do not presume to attach blame to individual authorities of the local government: I denounce the arbitrary and oppressive system of TURKISH rules, which, although in some instances mitigated by our administration, still remain in force, and are the results of the conditions that were accepted when England resolved upon this anomalous occupation. I have to describe Cyprus as I saw it in 1879, and in this work I endeavour to introduce the public to the true aspect of the situation "as I saw it;" other people have an equal right with myself to their own opinions upon various subjects, but, should we differ upon certain questions, we shall at least be unanimous in praise of the extreme devotion to a most difficult task in a contradictory position, exhibited not only by the governor, and commissioners of districts, but by all British officers entrusted with authority. If Cyprus were free from the fetters of the Turkish Convention, and the revenue should be available for the necessary improvements, with commercial and agricultural reforms, the same energy now bestowed by the governor and other officials would rapidly expand the resources of the island. We are p.r.o.ne to expect too much, and must remember that at the time I write, only twelve months have elapsed since the day of the British military occupation. No officers understood either the language, or laws, of the people they had to govern; they were for the most part specially educated for the military profession, and they were suddenly plunged into official positions where agricultural, legal, commercial, and engineering difficulties absorbed their entire attention, all of which had to be comprehended through the medium of an interpreter. It is rare that the most favoured individual combines such general knowledge; Turks and Greeks, antagonistic races, were to lie down contented like the lion and the lamb under the blessing of a British rule: all animosities were to be forgotten. The religion of Mussulmans would remain inviolate, and the Greek Church would hold its former independence: freedom and equality were to be a.s.sured when the English flag replaced the Crescent and Star upon the red ensign beneath which Cyprus had withered as before a flame; the resources of the country were to awaken as from a long sleep, and the world should witness the marvellous change between Cyprus when under Turks, and when transferred to Englishmen. "Look upon that picture, and on this!" The officers of our army were the magicians to effect this transformation, not only strangers to the climate, language, laws, customs, people, but without MONEY: as the island had been robbed of revenue by the conditions of the Turkish Convention.