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 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.

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