Impost of 4 per cent on the rent of immovable property, or
houses not occupied by their owners. The rent is assumed at io
per cent of the value.
3. Verghi temetu, or impost on professions and trades, at 3 per
cent on profits and salaries.
Before the beginning of each financial year, the district authorities
prepare statements designating the contributions required from each
village and town, according to the number of houses, the number and
means of the population. The assessment is made roughly, and the tax is
recovered by Moukhtars of villages, selected by the inhabitants and
confirmed by the district authorities. All collections are forwarded, as
recovered, to the Treasury of the sandjak.
All sales and transfers of immovable property, with the title-deeds
thereto appertaining, have to be registered in the Registration Office,
and the means are thus partially afforded for assessing the owners of
property for the 4 per thousand on the value, and the 4 per cent. on the
rental.
But the 3 per cent. on professional profits and salaries is arbitrarily
fixed for each village, or group of villages, and the Moukhtars levy the
personal contributions of each tax-payer as they think fit.
In this process there is considerable oppression of the poorer
taxpayers, and also loss of revenue to the State. Both would be
obviated, or at all events mitigated, by entrusting the assessment to
Government officers, and by a more careful and exact registration of
property, and of profits from trades and professions.
