current　official　year；　1878…79；　I　propose　to　describe　briefly　the
  character　and　operation　of　the　several　taxes　of　the　island　in　the　past；
  and　the　considerations　that　have　guided　me　in　framing　the　estimate　for
  the　present　year。
  Dimes；　or　Tithes　on　Produce　of　the　Land。
  This　is　the　Government　share　of　the　produce　of　the　land；　and　constitutes
  by　far　the　largest　item　in　the　revenue　of　the　island。　In　the；　year　1874
  the　tithe　was　raised　to　an　eighth　part；　or　12　1/2　per　cent　on　the
  produce；　but　that　was　abandoned　in　1876；　and　the　tithe　is　all　that　has
  been　since　levied　with　the　sanction　of　the　Turkish　Government。
  The　unit　of　the　Turkish　revenue　system　is　the　village；　then　the　nahie；
  or　group　of　villages；　then　the　caza　（canton）；　then　the　sandjak
  （arrondissement）；　and；　lastly；　the　vilayet；　or　province；　under　a
  Governor…General；　Director　of　Finance；　and　Council　of　Administration。
  Throughout　these　several　stages…from　the　village　to　the　nahie；　caza；
  sandjak；　and　chief　place　of　the　vilayet…there　are　excellent　rules　for
  the　check　and　disposition　of　the　revenues；　but　they　are　not　observed。
  Indeed；　in　the　judicial；　as　in　the　revenue　and　financial　administration
  of　the　island；　the　organisation　of　establishments　and　rules　of　procedure
  are　commendable　in　every　way；　but　the　rules　are　unknown　to；　or　ignored
  by；　the　officials　employed　to　administer　them。
  The　tithes　are　farmed　by　the　Turkish　Government　to　merchants　and
  speculators　in　the　spring　of　each　year；　when　the　ripening　crops　enable
  all　concerned　to　estimate　the　extent　and　quality　of　the　year's　produce。
  The　sale　of　the　tithes　（by　villages；　nahies；　or　cazas；　as　may　be
  preferred）　commences　in　March　and　ends　on　the　15th　June；　and　whatever
  tithes　then　remain　unsold　the　Government　undertakes　to　recover　through
  its　own　agents。
  When　the　sales　are　effected　the　tithe…farmer　signs　a　bond　for　the
  amount；　payable　in　six　monthly　instalments；　commencing　from　the　1st
  August；　with　interest　on　instalments　not　paid　at　due　date。　Each
  tithe…farmer　is　required　to　have　a　sufficient　surety；　who　also　signs　the
  bond　and　is　jointly　and　equally　responsible　with　the　principal。　After
  conclusion　of　the　agreement；　the　tithe…farmer　proceeds　at　once　to　watch
  the　fields　in　which　he　is　interested　and　to　estimate　the　yield。　He　sees
  the　grain　cut；　threshed；　heaped；　and　insists　upon　its　remaining　upon　the
  threshing…floor　until　his　claim　is　satisfied…the　claim　always　exceeding
  the　stipulated　tenth。　For　wheat；　barley；　and　other　grains；　arrangements
  have　to　be　made　by　the　cultivators　for　transit　to　the　nearest　port　of
  embarkation；　on　terms　more　or　less　unfavourable　to　themselves。　Their
  cattle　are　taken　away　for　transport　when　most　required　in　their　own
  fields；　and　they　have　to　bear　all　the　expenses　of　transit；　except　the
  expense　of　the　first　mile；　which　is　paid　by　the　tithe…farmers。　For
  fruit；　vegetables；　and　other　perishable　articles；　the　tithe　is　commuted
  in　a　money　payment；　respecting　which　there　are　usually　disputes；
  determinable　by　the　local　Kaimakam　or　head　Government　official　of　each
  caza。　The　awards　of　these　officials　are　always　in　favour　of　the
  tithe…farmers；　who　are　members　of　the　Administrative　Councils；　or
  otherwise　persons　of　influence　in　the　cazas　comprised　in　their
  respective　engagements。　Later　in　the　year；　or　about　the　15th　August；　the
  vineyards　are　similarly　visited　by　the　tithe…farmers　or　their
  representatives；　and　estimates　of　the　produce　are　made　by　them　and　by
  the　cultivators。　These　estimates　always　differ；　and　are　the　subject　of
  constant　disputes；　which　are　referred　to　the　Kaimakam；　whose　award　is
  generally　in　favour　of　the　tithe…farmer。　As　the　grape　cannot　be　removed
  until　the　claim　is　settled；　the　cultivator　submits　to　the　exactions　of
  the　tithe…farmers　rather　than　risk　the　deterioration　or　loss　of　his
  stock；　and　is　thus　practically　mulcted　in　proportions　far　exceeding　a
  tenth　of　the　entire　produce。　The　effect　of　these　illegal　exactions　has
  been　to　reduce　the　cultivation　of　the　grape　throughout　the　island。
  But；　though　keen　in　their　dealings　with　the　peasantry；　the　tithe…
  farmers　are　slow　in　their　own　payments　to　the　Government　Treasury。
  These　payments　are　required；　under　their　bonds；　in　six　monthly
  instalments　from　the　1st　August；　grace　is　allowed　for　forty　days；　and
  the　instalments　are　required　to　commence　on　the　10th　September。　They　are
  delayed；　however；　on　various　pretexts；　and　reclamations　and　remissions
  of　revenue　are　often　unjustly　obtained　through　collusion　with　the　local
  Kaimakams　and　Malmudirs。　Thus；　the　tithe…farmer　makes　his　bargain　with
  the　Government　when　the　crops　are　ripening；　recovers　his　claim　directly
  they　are　gathered；　indefinitely　postpones　his　own　obligations　to　the
  Government　and　often　evades　them　altogether。　Although；　under　his　bond；
  interest　is　payable　on　overdue　instalments；　it　is　never　enforced。　An
  examination　of　the　accounts　revealed　the　existence　of　considerable
  arrear　claims　extending　over　several　years；　and　for　the　most　part
  irrecoverable　now。　Practically；　the　tithe…farmer's　obligations　have
  never　been　discharged　in　the　year　to　which　they　belonged。　Of　the
  collections　credited　in　the　year　1876…77；　nearly　one…half　was　on
  account　of　the　claims　of　prior　years。
  These　facts　clearly　show　that　the　operation　of　the　tithe　system　has
  resulted　in　a　loss　of　revenue　to　the　State。　It　has　impoverished　the
  peasant；　involving　him　in　the　toils　of　the　money…lender　as　well　as　of
  the　tithe…farmer。　It　has　checked　the　productiveness　of　the　island；　the
  area　now　under　cultivation　being　less　than　a　third　of　all　the　culturable
  lands　of　Cyprus。　Some　modification　of　the　tax；　or　of　the　machinery　for
  its　collection；　would　therefore　seem　to　be　imperatively　required。
  There　are　not　wanting　points　of　analogy；　as　of　difference；　between
  Cyprus　and　some　of　the　British　provinces　of　India；　and　a　suggestion　has
  been　made　to　substitute　the　Indian　system　of　a　fixed　money　payment　for
  the　tenth　of　the　produce　in　kind。　Curiously　enough；　the　converse
  proposition　has　lately　found　favour　in　India　in　connection　with　the
  agrarian　riots　in　the　Dekkan；　and　what　is　there　regarded　as　the　bane　of
  the　Indian　system　is　now　proposed　here　as　the　antidote　of　the　Turkish
  system。　Like　the　Cypriote；　but　in　a　greater　degree；　the　Dekkan　peasant
  is　poor；　indebted；　and　indifferent　to　the　improvement　of　his　land；　and
  both　are　constantly　liable　to　the　effects　of　drought　and　famine。　But
  whilst　the　State　requires　from　the　former　only　a　tenth　part　of　his
  actual　crops；　the　Indian　peasant　is　liable　for　the　full　money　rate　fixed
  without　regard　to　the　rainfall　and　the　crops。　As　between　the　State　and
  the　peasant；　the　elastic　tithe　tax　would　seem　to　be　preferable…its　evil
  working　in　Cyprus　being　due　mainly　to　the　irresponsible　and　unscrupulous
  agencies　entrusted　with　the　collection　of　the　tithes。　In　attempting　any
  reform；　therefore；　care　should　be　taken　at　the　outset　to　avoid
  principles　or　methods　that　have　contributed　in　India　to　evils　similar　to
  those　that　have　to　be　rectified　here。　The　direction　and　scope　of　the
  reform　must　necessarily　depend　upon　more　complete　information　than　is　at
  present　available　respecting　the　land　tenures　and　local　agricultural
  customs　of　this　island；　the　varieties　of　soil；　the　means　of　irrigation
  actual　and　possible；　and　the　conditions　and　habits　of　the　agricultural
  classes　generally。
  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　m