Chapter 17
SOMETHING ABOUT TAXATION.
The monastery gardens of Trooditissa at the close of July exhibited the great fruit-producing power of the soil and climate at this high altitude, but at the same time they were examples of the arbitrary and vexatious system of Turkish taxation, which remains unchanged and is still enforced by the British authorities. I shall describe this in detail, and leave the question of possibility of development under such wholesale tyranny to the judgment of the public. It is difficult to conceive how any persons can expect that Europeans, especially Englishmen, will become landowners and settle in Cyprus when subjected to such unfair and irritating restrictions.
NO PRODUCE CAN BE REMOVED FROM ANY GARDEN UNTIL IT SHALL HAVE BEEN VALUED FOR TAXATION BY THE GOVERNMENT OFFICIAL APPOINTED FOR THAT PURPOSE, at the rate of 10 per cent. ad valorem.
At first sight this system appears incredible, but upon an examination of the details our wonder ceases at the general absence of cultivated vegetables and the propagation of superior qualities of fruits. If the object of the government were purposely to repress all horticultural enterprise, and to drive the inhabitants to the Nebuchadnezzar-like grazing upon wild herbs, the present system would assuredly accomplish the baneful end. The Cypriotes are called indolent, and are blamed by travellers for their apathy in contenting themselves with wild vegetables, when their soil is eminently adapted in the varying altitudes and climates for the production of the finest qualities of fruits and green-stuffs. I will imagine that an Englishman of any class may be placed in the following position of a cultivator, which he assuredly would be, if foolish enough to become a proprietor in Cyprus.
I am at this moment looking down from the shade of the great walnut-tree upon the terraced gardens and orchards beneath, which are rich in potatoes of excellent quality, onions, beet-root, &c.; together with walnuts, pears, apples, plums, filberts, figs, and mulberries. The pears and plums are of several varieties, some will ripen late, others are now fit to gather, but nothing can be touched until the valuer shall arrive; he is expected in ten days; by which time many of the plums will have fallen to the ground, and the swarming rats will have eaten half the pears. The shepherds' children and the various monastery boys live in the boughs like monkeys, and devour the fruit ripe or unripe, from morning till evening, with extraordinary impunity; women who arrive from the low country with children to be christened place them upon the ground, and climb the pear-trees; neither colic nor cholera is known in this sanctified locality. The natives of the low country who arrive at the monastery daily with their laden mules from villages upon the other side of the mountains, en route to Limasol, immediately ascend the attractive trees and feast upon the plums; at the same time they fill their handkerchiefs and pockets with pears, &c., as food during their return journey. "There will not be much trouble for the valuer when he arrives," I remarked to the monks, "if you allow such wholesale robbery of your orchards."
"On the contrary," they replied, "the difficulty will be increased; we never sell the produce of the gardens, which is kept for the support of all those who visit us, but we have much trouble with the valuation of the fruits for taxation. It is hard that we shall have to pay for what the public consume at our expense, but it will be thus arranged. . . . The valuer will arrive, and he will find some trees laden with unripe fruit, others that have been stripped by plunder; the potatoes, &c., will be still in the ground. We shall have a person to represent our interests in the valuation as a check upon the official; but in the end he will have his own way. We shall explain that certain trees are naked, as the fruit became ripe and was stolen by the boys. 'Then you ought to have taken more care of it,' he will reply; `how many okes of plums were there upon those trees?' We shall have to guess the amount. `Nonsense!' he will exclaim to whatever figure we may mention, 'there must have been double that quantity: I shall write down 1500 (if we declared 1000), which will split the difference.' ("Splitting the difference" is the usual method of arranging an Oriental dispute, as instanced by Solomon's well-known suggestion of dividing the baby.).
"We shall protest," continued the monks, "and this kind of inquisitorial haggling will take place concerning every tree, until the valuer shall have concluded his labour, and about one-third more than the actual produce of the orchards will have been booked against us; upon which we must pay a tax of 10 per cent., at the same time that the risks of insects, rats, and the expenses of gathering remain to the debit of the garden. In fact," said the poor old monks, "our produce is a trouble to us, as personally we derive no benefit; the public eat the fruit, and the government eats the taxes."
There were curious distinctions and exceptions in this arbitrary form of taxation: if a fruit-tree grew within the monastery courtyard it was exempt; thus the great walnut-tree beneath which we camped was free. It was really cheering to find that we were living under some object that was not taxed in Cyprus; but the monk continued, and somewhat dispelled the illusion . . . "This tree produced in one year 20,000 walnuts, and it averages from 12,000 to 15,000; but when the crops of our other trees are estimated, the official valuer always insists upon a false maximum, so as to include the crop of the courtyard walnut in the total amount for taxation."
The potatoes, like all other horticultural productions, are valued while growing, and the same system of extravagant estimate is pursued.
This system is a blight of the gravest character upon the local industry of the inhabitants, and it is a suicidal and unstatesmanlike policy that crushes and extinguishes all enterprise. What Englishman would submit to such a prying and humiliating position? And still it is expected that the resources of the island will be developed by British capital! The great want for the supply of the principal towns is market-gardens. Imagine an English practical market-gardener, fresh from the ten-mile radius of Covent Garden, where despatch and promptitude mean fortune and success: he could not cut his cauliflowers in Cyprus until his crop of unblown plants had been valued by an official and while he might be waiting for this well-hated spirit of evil, his cauliflower-heads would have expanded into coral-like projections and have become utterly valueless except for pig-feeding. I cannot conceive a more extravagant instance of oppression than this system of taxation, which throws enormous powers of extortion into the hands of the official valuer. This person can oppose by delays and superlative estimates the vital interests of the proprietors; if the property is large, the owner will be only too glad to silence his opposition by a considerable bribe; the poor must alike contribute, or submit to be the victim of delays which, with perishable articles such as vegetables, represent his ruin. Is it surprising that the villages of the desolate plain of Messaria are for the most part devoid of fruit-trees? We are preaching to the Cypriotes the advantage of planting around their dwellings, as though they were such idiots as to be ignorant that "he who sows the wind will reap the whirlwind." If they plant fruit-trees under the present laws they are planting curses which will entail the misery of inquisitorial visits and the most objectionable and oppressive form of an unjust taxation. As the law at present stands, the amount of fruit is ridiculously small, and the quality inferior, while cultivated vegetables are difficult to obtain. Can any other result be expected under the paralysing effect of Turkish laws? which unfortunately British officials have the questionable honour of administering.
I have heard officials condemn in the strongest terms the laws they are obliged to enforce. There are few persons who are obtuse to the sense of injustice, but at the same time the suggestion has been expressed that an extreme difficulty would be experienced should the taxes be collected in any other form than dimes. I cannot see the slightest truth in this disclaimer of responsibility for Turkish evils, and I believe the present difficulty might be overcome with little trouble by a system of rating the land ad valorem.
The soil and general value of properties in Cyprus vary as in England and other countries according to quality and position. There is land contiguous to market towns of much higher value than the same quality of soil in remote districts; there are farms supplied with water either naturally or artificially, which are far more valuable than others which are dependent upon favourable seasons. Land which formerly produced madder was of extreme value, and should have been adjudged accordingly; but why should not all properties of every description throughout Cyprus be rated and taxed in due proportion? The valuation should be arranged by local councils. The vineyards which produced the expensive wines should be rated higher than those of inferior quality. Gardens should be rated according to their distance from a market; fields in proportion to their water-supply and the quality of the soil. The Cypriotes do not complain of the amount of 10 per cent. taxation under the name of dimes, but they naturally object to the arbitrary and vexatious system of inquisitorial visits, together with the delays and loss of time occasioned by the old Turkish system. "Rate us, and let us know the limit of our responsibility"--that is the natural desire of the inhabitants. If the industries of the country are to be developed they must be unfettered; but if weighed down by restrictions and vexatious interference, they will hardly discover the benefit of a change to British masters.
Some people in Cyprus make use of an argument in favour of the present system of dimes or collecting in kind by tenths, which does not commend itself by logical reasoning. They say, "if you rate the land ad valorem, and establish a monetary payment of 10 per cent., you will simply burden the poor land-holder with debt during a season of drought, when his property will produce nothing. According to the present system he and the government alike share the risk of seasons; if the land produces nothing, there can be no dimes." It does not appear to have occurred to these reasoners that in such seasons of scarcity the taxation could be easily reduced as a temporary measure of relief according to the valuation of the local medjlis or council; but I claim the necessity of artificial irrigation that will secure the land from such meteorological disasters, and will enable both the cultivator and the government to calculate upon a dependable average of crops, instead of existing upon the fluctuations of variable seasons.
The district of Larnaca will offer a fair example of the usual methods of taxation, and as the figures have been most kindly supplied by the authorities of the division, they can be thoroughly relied upon.
The revenues of the district (Larnaca) are derived from the following sources:--
1. Dimes (i.e. tenths of the produce)--in some instances may be paid in kind. 2. Property Tax--4 piastres per 1000 upon the value of immovable property, such as buildings, land, trees; this is classed as 1st class Verghi. 3. Charge upon Income derived from Rents--40 piastres per 1000; classed as 2nd class Verghi. 4. Charge on Trade Profits--30 piastres per 1000; 3rd class Verghi. 5. Exemption from Military Service--this tax levied upon Christians only, at the rate of 5000 piastres for 180 males. 6. Duty upon Sale of Horses, Mules, Donkeys, Camels, and Cattle--1 piastre in every 40 upon price; also tax on goods weighed by public measurer. 7. Tax on Flocks of Sheep and Goats--2.5 piastres per head. This is not levied until the animal shall be one year old.
In 1877 the amount received was--
Piastres. Paras. 1. Dimes . . . . . . . . . . . . . . . . . . . 822,000 2. Property Tax. . . . . . . . . . . . . . . . 221,897 24 3. Rent Charge . . . . . . . . . . . . . . . . 20,089 32 4. Tax on Trade-Profits . . . . . . . . . . . 65,340 20 5. Military Exemption. . . . . . . . . . . . . 153,333 25 6. Sales of Animals, Measures, &c. . . . . . . 450,000 7. Sheep and Goats . . . . . . . . . . . . . . 200,000 _______ ___
1,932,659 101
The return of sheep and goats in the district of Larnaca during the year 1878, and comprising 36 villages, was rendered as 47,841.
The following taxes are payable by inhabitants of Scala and the neighbourhood:--
JANUARY, 1879.
1. The tithe of agricultural produce, including silk, payable in some cases in kind, in others in money. 2. Tax in lieu of military service, 5000 copper piastres for 180 Christian males. 3. Verghi (a), 4 per 1000 on the purchasing value of houses, land, or immovable property. 4. Verghi (b), 4 per cent. on the rent of immovable property, or houses not occupied by their owners. 5. Verghi (c), 3 per cent. on profits and professions. 6. Tax on sheep, 2.5 silver piastres each. 7. Tax on goats, 2 silver piastres each. 8. Tax on pigs, 3 silver piastres each. 9. Tax on wood and charcoal. Wood for carpenters' uses pays 20 per cent. on the value at the place of production, and a further 5 per cent. on the amount of the tax on coming into the town.
Firewood pays 12 per cent. on the value at the place of production, and a further 5 per cent. as above.
Charcoal pays 2 piastres per 100 okes.
10. Tax on goods weighed, one half para per oke. (In the case of wood and charcoal, hay, chopped straw, lime, and onions, the tax begins at a weight of 50 okes, and at a rate of 5 paras for 50 okes.) 11. Tax on grain measured, 2 paras per kilo paid by the buyer, and 2 paras per kilo paid by the seller. If measured for the sole convenience of the owner, 2 paras per kilo. 12. Octroi. Every load brought from the villages to the town pays a tax of one oke per load, or in money, according to the market rate of the goods. 13. Tax on the sale of mules, horses, donkeys, oxen, and camels in the town, 1 para per piastre of the price. 14. Property tax (municipal) paid by owners:-- On houses let to tenants, 5 per cent. per annum. On houses inhabited by the owners, 3 per cent. per annum. 15. Tax on camels (M.) 2 shillings each per annum. 16. Tax on carts (M.) belonging to and working in Larnaca and Marina townships, 1*. each per annum. 17. Corvee. Forced labour on roads four days a year. 18. Shop licences (M.) in classes, 10*, 5*., 2*., 1*., 10 shillings. 19. Wine licences (C.H.) in classes, 25 per cent., 12.5 per cent., 6.25 per cent. on rental. 20. Licences to merchants, bankers, &c., (M.) in classes, 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 (Title), 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 assessed for a fixed period. Therefore the value, once assessed, 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 classes was so generally acknowledged even by the Turkish administration that it was absolutely necessary to relieve them by some external assistance; 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 assistance, 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 institution which has achieved great results. There can be little doubt that throughout the world's history man has exhibited a lamentable apathy in his passive 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 assist 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 passage, and were thus led into the pits in millions, where they were destroyed by burying the masses 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 assured 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-class 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 classes 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 passed 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 latitude 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 Marseilles 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-class 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 passages:--
"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 tithe (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 prone 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 assured 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.
In spite of the many abuses which still exist, and which demand reform, there could not be a more tangible proof of the general efficiency of the officers of our army than the picture of Cyprus after the first year's occupation. Although the government has been severely pinched for means, and a season of cruel drought has smitten the agriculturists; with commerce languishing through the uncertainty of our tenure, the Cyprian population of all creeds and classes have already learned to trust in the honour and unflinching integrity of British rulers, which ensures them justice and has relieved them from their former oppressors.