第11章

Thefactisthat，asusual，theEnglishgovernmenthasbeenhoodwinkedintheirhastybargain。Theislandcanpayitsway，and，iffreefromTurkey，wouldbecomemostprosperous；butwehaveinheritedanestatesoheavilymortgagedbyourfoolishConvention，thattherevenueisallabsorbedininterest，whichleavesnothingforthenecessitiesofdevelopment。Thecommissionersofdistrictsareover-workedandill-paid，theirallowanceofinterpretersisquiteinsufficienttosecurethenecessarycheck；andtheirpositionisincompatiblewiththeimportanceoftheirofficialstatus。Thereisnomoneyforanyimprovements，andtheboastedsurpluswilljustsufficeforthepaymentofsalariesandtheabsolutelynecessaryitemsofcarryingonagovernmentmoreinaccordancewiththepositionofGreeceorDenmarkthanwiththehistoricalreputationofGreatBritain。

Thisfinancialembarrassmenthasdisappointedtheexpectationsoftheinhabitants，whonaturallyhadanticipatedbrilliantadvantagesfromthereformbetweenTurkishandEnglishadministrations。Myownopinionmaybevalueless，butitissharedbymany；CyprusshouldbelongabsolutelytoEngland，orweshouldhavenothingtodowithit。Irepeatthedictumexpressedintheintroduction；ifEnglandistheallyofTurkeyandshecandependupontheintegrityofthatdefensiveallianceagainstRussia，thereisnoneedforanystationthatincurstheobligationsofCyprus；

alltheTurkishportswouldbeopentoourships。TheoccupationofCypruswouldthereforesuggestthatafar-seeinggovernmenthaddoubtedtheintegrityofTurkey，andhadthereforedeterminedtosecureapied-a-terreinastrategicalpositionthatwouldcommandtheeastoftheMediterranean。Uponthispointopinionswillagaindiffer，andI

quotethewordsofoneofthemostexperiencedstatesmenandanex-ministeroftheUpperHouse，whowrites：——

“TheobjectionstoCyprusasamilitaryandnavalstationareshortlythese。Itwillobligeustoestablishagarrison，andthereforetoincreaseanddivideourforcesintheMediterranean。Theremustbebarracks，hospitals，store-houses，&c。AfterallthisexpenditureCypruswillweakenratherthanstrengthenourpower。

“Famagoustamaybemadeagoodharbour；buthowcanitbedefended？Theshipswillnotbe，asinMalta，defendedbybatteriesprojectingfarbeyondtheanchorage；Famagoustawillrequireshipsofwartodefendit，orbatteriesconstructedonthebreakwater——amostcostlyundertaking。

Asacoaling-stationitisnotwanted，becausecolliersaccompanyingthefleetaremuchmoreconvenient。If，inshort，wearesupremeatsea，Cyprusisnotwanted；ifwearenotsupreme，Cypruswillbeanincumbrance。“

Iacknowledgetheforceofaportionoftheargument，andnoonecanmorehighlyrespectthedistinguishedauthorityIhavequoted，who，asanex-FirstLordoftheAdmiraltyofpracticalexperience，mustcarrythegreatweightofhisabilityandposition；butIwouldsuggestthatFamagoustaisunderrated。Ihavealreadydescribedthatpowerfulfortress，andinitspresentcondition，ifmountedwithforty-tongunsuponthesea-face，Idoubtthepossibilityofanattackfromseaward。

Thenaturalreefswhichformthesea-wallaffordthegreatestfacilitiesforbatteriesa-fleur-d"eau，astheirsolidfoundationsrequirethesimplelevellingofcement，andafacingofsteelplateswouldcompleteanimpregnablelineofcasematesthatwouldrendertheapproachbyseaimpossible。

Theadvantagesofattendantcolliersisgreatasacontinuouscoal-supplytoafleet，especiallyduringtheblockadeofanenemy"sport；butforacruisingfleet，orforindependentvessels，thespeedofthecollierswouldbeinsufficient，andalineofcoaling-stations，atintervalsoffivedays"steamingisinmyopinionhighlyimportant，inadditiontothenecessityofdockswhereironcladvesselscouldobtainthenecessaryrepairsafteranavalengagement。Itisaseriousresultofmodernimprovementsthatthecumbrousandcomplicatedironcladscannotberepairedinafewdaysafteranactionwiththeenemybytheirowncarpentersandcrews，likethewoodenvesselsofold，butthatdocksmustbewithinreach，andalltheappliancesoftheengineers"yardsandanarsenal。Withoutthisadvantage，Famagoustawouldbeauselessacquisition，andCypruswouldbeworthlessasastrategicalposition。

InmyopiniontheentirequestionhangsupontheintegrityofTurkeyasanally。Englandhasdonebutlittleforher，andwemayexpecttoomuch。TheTurksarethoroughlyawarethatanAnglo-Turkishdefensivealliance，andthe“ProtectorateofAsiaMinorbyGreatBritain，“arepoliticalarrangementsbaseduponself-interest，forwhichtheyoweusnopersonalgratitude；inthehouroftheirdistresswedeclinedmaterialassistance，butseizedtheopportunityforoccupyingoneoftheirimportantpositions——Cyprus；theironlysatisfactionremainedintheknowledgethattheyhad“doneus“inthebargain。Wehavequicklydiscoveredthepainfulfact，andonepartytothealliancealreadyfeelsaggrieved，andseeksforanalterationinthetermsoftheConvention。

Icannotconceiveanymoredangerousrisktofriendshipsthananinterferenceintheprivateaffairsofindividuals，orinthepublicadministrationofgovernments。WehaveassumedtheenormousresponsibilityoftheProtectorateofAsiaMinorunderconditionswhichwemustknowwillneverbefulfilled；Turkeypromisestoreformtheabusesofherinternaladministration，&c。&c。！AnybodywhoknowsTurkeymustbeawarethatsuchareformisimpossible：thehonestadministrativematerialdoesnotexistintheOttomanEmpire，andthepromisesofthePortehavebeentolerablyexemplifiedsincetheCrimeanwar。UnderthesecircumstancestheAnglo-Turkishallianceisinaquestionableposition。WehaveassumedtheProtectorateofAsiaMinorconditionally；weoccupyCyprusconditionally；andshouldTurkeyfailtoperformherpromisesinthegovernmentofherAsiaticprovinces，wehaveaback-doorforanescapefromouronerousengagement。UnfortunatelyEnglishdiplomacyiscelebratedforback-doors。IntheBerlinTreatyweenteredCyprusthroughaback-door，andwemaypossiblyretirebythesameexit；butthereislittledoubtthattheTurkdoesnotbelieveinourprofesseddeterminationtodefendhimbyforceofarmsintheeventofafutureconflictbetweenRussiaandtheSultaninAsiaMinor。

Notwithstandingourprofessedsincerity，theTurkhasbecomeanunbelieverinthefaithoftreatiesandpoliticalengagements；hebelievesmostthoroughlythatshould“Britishinterests“requirethesacrificeofhonour，EnglandwillsomehoworothermanagetoslipthroughtheOttomanfingers，andescapefromheralliancewhencalledupontomeetRussiainthefield。OfcoursetheignorantTurkiswrong，andhissuspicionsareunfounded。

Withamutualwantofconfidenceintheintegrityofanalliance，itwouldhardlybesurprisingshouldtheSultanattachmoreimportancetothepracticalforceofRussiathantothemoralrectitudeandhighpoliticalprinciplesofEngland。ThepowerofRussiahasbeenfelt，andthepositionofEuropeanTurkeyisthatofadislocatedanddismemberedEmpire，whichuponthenextexplosionwillreducetheSultantothesmallextremityontheBosphorusbetweenConstantinopleandthelinesofTchataldja。TurkeywillceasetobeaEuropeanPower，andupontheoutbreakofthenextRussianwarshewillbediscoveredasrepresentedbyAsiaMinor，inwhichtheclawsoftheEaglearealreadyfixedinthevitalpoints——Batoum，Kars，andArdahan。ARussianadvancefromthosepositionswill，accordingtothetermsofthealliance，compelGreatBritaintoexhibitherselfasthechampionofTurkishrightsinarmeddefenceofAsiaMinor。

WhenwereflectupontheprodigiousresponsibilityofsuchanalliancewithacrippledPowerthathasbeencompletelysubdued，thevictoriousarmyoftheCzarretiredfromthegatesofthecapital，thenationbankruptbeyondallhopesofliquidation，thevariousstatesinchronicdiscontentbothinEuropeandinAsia，andtheclaimsofGreecethreateningtoexplodethecombustiblematerials，wemaywellappreciatetheback-doorthathassofrequentlyaffordedaretreatfromanuntenableposition。

IfitisnecessaryforEnglandtoformadefensivealliancewithTurkeyasacrippledPower，withRussiaactuallyestablishedinAsiaMinor，whyshouldwehavewaiteduntilTurkeywasmortallystricken，whenbyanearlieralliancewecouldhaveatleastsavedAsiaMinorinitsintegrity？Wehaveletthelionintothehousewithaboastthatwewillturnhimoutintheeventoffurtherroaring，insteadofhavingpreventedhisentryinthefirstinstance。

UnderallthecircumstancesoftheriskandresponsibilityassumedbyEnglandinadefensivealliancewithTurkeyunderthetitleofaProtectorateofAsiaMinor，theCyprusConventionishighlyunfavourableinitsconditions。TheislandshouldhavebeensimplyconveyedfromTurkeyandtransferredasafreegifttoEngland，asapositionnecessaryforheroccupationundertheprobablecontingenciesoftheAnglo-Turkishalliance，anditshouldhaveatoncebecomeaportionoftheBritishEmpire。Hadthiscoursebeenpursuedamutualconfidencewouldhavebeenestablished；ontheotherhand，allback-doorswouldhavebeensealed，asweshouldhavebeenboundbyallthelawsofhonourtodefendTurkeytothelastextremityinAsiaMinor。

Russia，inKars，occupiesapositionwhichaffordsanunboundedhorizonforpoliticalintrigue。ThevariousTurkishPachasandotherdistrictauthoritiesthroughoutAsiaMinorhavewitnessedtheirresistibleadvanceofRussia，whileEnglandstoodafaroff，andonlyassistedTurkeywithhergoodcounsel。ThesameauthoritiesnowseeRussiainpossession，whileEngland，whohasnotassistedduringthebloodystruggle，appearsuponthesceneasapoliticalPaulPry，andintrudesuponthemysteriesthatsurroundPachas，Governors，andvariousfunctionaries，who，fromthehighesttothelowestofficial，mainlyexistuponextortion。

ItishardlynecessarytoexplainthatBritishassistanceinsuchaformwillbemostunwelcome，andwillincreaseourreputationforintermeddlingwhileinthehourofextremitywewithholdtherequiredaid。AnyinterferenceonourpartwiththeadministrationofAsiaMinorwillcauseanextremejealousyandsuspicionthroughoutallclassesofTurkishofficials，whowillberenderedthemoreamenabletotheguilesofRussianintriguesfromKarsandArdahan。AveryslightknowledgeofTurkishcharacterwouldinducethenaturalconclusion。TheEnglishwouldbesuspectedofcovetingAsiaMinor，astheyhadalreadyobtainedCyprus，andRussiawouldhavegainedherendindestroyingallconfidencethatmightpossiblyhaveexisted，andthusendangerthedefensivealliance。

ThereareseriousrisksthatmightenforcetheadvanceofRussiantroopsbeyondthedefinedfrontier。Alreadytherearereportsofgeneraldiscontentandthreateneddisturbances。IntheeventofamutinyofTurkishtroopsontheRussianborder，theRussiansmightbeinvitedtoassistbythePachaincommand。Sometimessuchrevoltsarefactitious，forpoliticalpurposes。InallcasesthepositionofRussiainAsiaMinorisoneofextremedangertoTurkey，anditisfarfromimprobablethatactivityonherside，andpassivenessuponours，mayterminateinafriendshipbetweentheRussiansandtheTurkstothedetrimentofBritishinterests，andtotheconfusionoftheassumedProtectorate。

Thisdocumentdistinctlystates：——If“Batoum，Ardahan，Kars，oranyofthemshallberetainedbyRussia，andifanyfurtherattemptshallbemadeatanyfuturetimebyRussiatotakepossessionofanyfurtherterritoriesofhisImperialMajestytheSultaninAsiaasfixedbythedefinitivetreatyofpeace，EnglandengagestojoinhisImperialMajestytheSultanindefendingthembyforceofarms。“

InadespatchfromLordSalisburytoSirA。H。Layard，dated30thMay，1878，theseominouswordsarecontained：——

“EvenifitbecertainthatBatoumandArdahanandKarswillnotbecomethebasefromwhichemissariesofintriguewillissueforth，tobeinduetimefollowedbyinvadingarmies，themereretentionofthembyRussiawillexerciseapowerfulinfluenceindisintegratingtheAsiaticdominionofthePorte。“

InthesamelengthydespatchtheconditionsaredescribedwhichTurkeymustfulfilinreformingtheabusesofthepresentadministration，&c。

&c。，andtherecanbenodoubtthattheBritishgovernmentcontemplatedthenecessityofsupplantingaconsiderablenumberofthepeculantTurkishofficialsbyexperiencedEnglishofficers，whosesupervisionwouldensurethenecessaryreforms。IfsuchacourseshouldhavebeenacceptedbythePortetherecouldbenoquestionofthesalutaryeffect，asthepresenceofBritishofficialsinactualauthoritythroughouttheprovincesofAsiaMinorwouldhaveprovedtothevariousracesourpositivedeterminationtoupholdtheirrights，andtodefendthemfromtheoppressionandextortiontowhichtheyhadbeensubjected。SuchapositionwouldhavegivenEnglandthecontrolthatisabsolutelynecessarytoeffectthereformsintheadministrationofAsiaMinor，withoutwhichtheresultwillbeanarchyandrevolutionwithinafewyears，fosteredbyRussiapreciselyinaccordancewiththepolicythathasterminatedinthedisruptionofTurkeyinEurope。

Inthesamedespatchof30thMay，1878，LordSalisburycontinues：——

“HerMajesty"sGovernmentintimatedtothePorteontheoccasionoftheConferenceatConstantinoplethattheywerenotpreparedtosanctionmisgovernmentandoppression，anditwillberequisitebeforetheycanenterintoanyagreementforthedefenceoftheAsiaticterritoriesofthePorteincertaineventualities，thattheyshouldbeformallyassuredoftheintentionofthePortetointroducethenecessaryreformsintothegovernmentoftheChristianandothersubjectsofthePorteinthoseregions。ITISNOTDESIRABLETOREQUIRE

MORETHANANENGAGEMENTINGENERALTERMS，FORTHE

SPECIFICMEASURESTOBETAKENCOULDONLYBEDEFINED

AFTERAMORECAREFULINQUIRYANDDELIBERATIONTHAN

COULDBESECUREDATTHEPRESENTJUNCTURE。“

Theitalicsaremyown，fortheweakpointoftheConventionisexhibitedbythissentence。

No“generalterms“shouldeverbementionedinacommunicationwithOrientals，andnoconventionshouldhavebeenconcludedwiththePorte，unlesseverydetailhadbeenpreviouslyconsideredandspeciallyagreeduponbetweenthecontractingparties。WhenthisConventionwasmadepublic，IconcludedthattheBritishgovernmentcontemplatedtheofficialemploymentofacertainnumberoftheirownofficerstocarryoutthespiritoftheagreement，withoutwhichtheConventionwouldbeafarce；atthesametimeIwasconvincedthatthesuspicionsoftheTurkishgovernmentandthestubbornprideoftheracewouldresistanysuchdirectinterferenceuponthepartofEngland。UndertheseconditionsAsiaMinorwouldremainexactlywhereitwas。Agrandschemewhichwouldhavehadimmensepoliticalresults，hadtheTurksacceptedourinterferenceinthehonourablespiritofourintentions，hasbeenfrustratedbytheirwantofconfidence，andtheConventionremains，containinganagreementofstupendousimportance，bywhichEnglandiscommittedtoamilitaryundertakingofthefirstmagnitude，whileTurkeyrisksnothingexcepther“PROMISESOFREFORMintheadministrationofherAsiaticprovinces。“

“Britishinterests“inthistransactionarerepresentedbyCyprus，whichweoccupyastenants——paying96，000poundsayearfortheruinedhouse，andleavingourselvesnobalancefromtherevenueforthenecessaryrepairs。

ThereisnomoredifficultpoliticalassociatethantheTurk；hisdefensiveweaponisdelay，andinmomentsofthegreatestemergencyhispeculiarapathyorpatienceneverforsakeshim。Proudandhaughtytoasuperlativedegree，inhishearthedetestsallextraneouscounselandinterference，andwouldratherglideonwardtodestructionthangraspthehandstretchedouttosavehim。TurkeyhasexpectedmuchfromEngland，andhasmadeapoorreturnforoursacrificeofbloodandtreasureduringtheCrimeanwar。SheobtainedanephemeralfinancialreputationthroughtheaidofFranceandEnglandinbecomingguaranteesforapublicloan；uponthisfalsepositionshetradeduntiltheinevitablebankruptcyplungedherintoruin，andopenedthegatefortheentranceofherenemies，atthesametimethatdishonestyentailedtheseveranceoffriends。Englandhasfrommutualinterestsendeavouredtopreserveherfromabsolutedissolution，andtheProtectorateofAsiaMinorwasastepofpoliticalaudacityinherfavourthatsurprisedtheworld。ThisextraordinaryofferofmaterialaidhasbeenmetbythesamewantofconfidencethathasmarkedthedeclineoftheTurkishEmpire；

theonlyextrainterferenceinAsiaMinorhasbeentheappointmentofafewadditionalBritishconsuls。Thesegentlemenwillreportlonglistsofabuses，andthegeneralmal-administrationoftheTurkishofficials；

theywillbehatedaccordingly，andbeingabsolutelypowerlessforgood，theywillsimplykeeptheForeignOfficeinformedofwhatwasthoroughlywellknownbefore。RemonstrancesuponourpartwillbemadetothePorte，whowilldenytheaccuracyoftheconsularreports，andultimatelyaspecialcommissionwillbesentout，whichwillprovetheircorrectness；thePortewillagainpromiseamendment，butwillnotsanctiontheappointmentofBritishofficials。Inthisold-fashionedcourse，sothoroughlyunderstoodbyallwhohaveanyknowledgeofTurkey，theaffairsofAsiaMinorwillbeconducted，untilrevolutionshallbringRussiauponthesceneatthemostfavourableopportunity；

andEngland，whohasbeenthwartedbythePowershehasendeavouredtosave，will，bythetermsoftheConvention，becompelledtoappearinarmsasthedefenderoftheremnantoftheTurkishEmpire。

CommonsensewouldsuggesttheabsolutenecessityofspecialandclearlydefinedconditionsinconcludinganalliancewithTurkeywhichmayatanymomentdemandourmilitaryinterference。IfweareboundtoassistbyforceofarmsinthedefenceofAsiaMinor，itisequallynecessarythatTurkeyshouldbeboundtoqualifyherselfforresistancetoanattackfromRussia。ItshouldhavebeendistinctlyagreedthatTurkeyshouldraiseaterritorialarmyofanestimatedstrengthfortheprotectionofAsiaMinor，andthatacertainnumberofBritishofficersshouldholdimportantcommands，toensuretheregularpaymentofthetroopsandtomaintainthenecessarydiscipline。Hadsuchconditionsbeendefined，andthecivilcourtsbeenplacedunderthesupervisionofBritishofficials，theProtectorateofAsiaMinorwouldhavebecomeapracticalcombinationthatwouldhavebeenaneffectualchecktoRussianencroachments；butastheaffairnowstands，theallianceisfraughtwithextremedangertoourselves。IcannotconceivethepossibilityofacredulitythatwouldinduceexperiencedstatesmentobelieveintheassurancesgiveneitherbyTurkeyorbyRussia。Thehistoryofthepastissufficienttoprovetheutterfallacyofassertions，promises，andtreaties；Turkeywillpersistinmal-administration；Russia，whoisnowmarchinguponMervinspiteofformerassurances，assheadvancedonKhivaundersimilarpretexts，willatthemomentofherownselectionassuredlybreakthroughherboundariesinAsiaMinor。ThepositionofEnglandwillbecontemptible。WehavethrowndownthegauntlettoRussiabyanostentatiousalliancewithTurkey，butwehesitatetoinsistupontheoverwhelmingnecessityofBritishofficialandmilitaryofficerstoorganisetheciviladministrationandanarmyofdefence；thus，whenthesuddenemergencyshallarise，Turkeywillbetotallyunprepared；thevariousracesthatcompriseherAsiaticdominionswillalreadyhavebeenpoisonedbyintrigue，andtheonlydefencethatcanbeofferedtoaRussianadvancewillbeaffordedbyTurkishneglect，whichhasleftthecountrydevoidofroads。

Undertheseinevitablecircumstances，EnglandwillprobablyaccuseTurkeyofneglectingtofulfiltheconditionsofthedefensivealliance，andthe“back-door“willofferaconvenientexitfromthedifficulty；

inwhichcase，TurkeywillbecompelledtomaketermswithRussiathatwillprobablyterminateinaRusso-TurkishallianceAGAINSTEngland，whowillbeaccusedofhavingtreacherouslydesertedherafterbreakingasolemnengagement——andobtainingCyprus。

Thismaybeagloomyprospect，butitisnotoneshadedarkerthantherealityoftheposition，unlessthePortewillsanctiontheassistanceofaBritishadministrationthatwouldentirelychangethepoliticalaspect。AreformofadministrationinAsiaMinortobeeffective，shouldbebaseduponthejudicialsystempursuedbytheEnglishinthecourtsofCyprus——wheretheTurkishlawsremainundisturbed，buttheyareadministeredunderthesupervisionofspeciallyappointedofficers。ForthemostpartTurkishlawsarebaseduponpureequity，andleavelittletobedesiredbeyondtheirfaithfulexecution。TheoppressionandextortionprevalentthroughouttheTurkishdominionsaredirectlycontrarytothelaws，andaretheresultofpersonaltyrannyonthepartoftheauthorities。

IntheeventofarupturewithourallythatwouldresultinaRusso-Turkishcombination，CypruswouldexhibititsimportanceasastrategicalpositionthatwouldentirelycommandthecoastsofSyriaandtheapproachtoEgypt。AsIhavealreadystated，thevalueoftheislandisconditionaluponthepermanenceoftheTurkishalliance；shouldTurkeyandEnglandremainfriendsandallies，CyprusisquiteunnecessaryasaBritishmilitarystation；butourpossessionwillprobablyENTAILTHEABSOLUTENECESSITYOFTURKISHGOODFAITH，astherestoredarsenalandharbourofFamagoustawouldcompleteapositionthatwoulddominatethewholeoftheTurkishshoresupontheMediterranean，andinconjunctionwithGreece，whichwouldassuretherefugeofCorfutoourfleets，thenavalpowerofGreatBritainwouldbeabsolutetotheeastofGibraltar。

CHAPTERXX。

CONCLUSION。

TROODITISSAMONASTERY，CYPRUS。

Itisthe22ndAugust，andthemanuscriptof“CyprusasIsawitin1879“hasalreadybeenforwardedtoEngland。InanothermonthweshallbeenroutefortheEuphratesviaAlexandretta，andthroughBagdadtoIndiabythePersianGulf。Ishallthereforebeplacedattheseriousdisadvantageofanexclusionfromtheproofs，whichmayrequirealterationsandcorrections；thiswillItrustexcusemeshouldanyrepetitionsbeapparentthatwouldotherwisehavebeendetectedbeforepublication。ThereislittletoaddtothedescriptionIhavegiventhatwouldbeofpublicinterest，thereforethefewadditionaldetailsareconsignedtoashortAppendix。

Theseclusionofthemonasteryhasbeenanagreeableintervalthathasformedamoralharbourfromtheuncertainseasofbusylife，andweshallleavethequietspotandthegoodoldmonkswithsomeregret。A

greatchangehasbeeneffectedsinceourarrivalinearlyMay。Theheapsoffilthhavegivenplacetoextremecleanliness；themonkswashtheirhandsandfaces；eventhemonasteryyardisswept。Noatomofimpurityisallowedtodefacethewalkfromthecoldspringtothegreatwalnut-tree。Mylittlegardenhasflourishedandproducedlargely；themelonswereofexcellentflavour；thetomatoesandothervegetablesweregood，includingaspeciesofesculentamaranthuswhichisasubstituteforspinach。Iemployedamanandhissontoopenthepathfor2。75

miles，fromthemonasterytothemilitaryroutetoTroodos，whichmuchimprovedthecommunication，andsomewhatrelievedoursolitudebyincreasingthevisitsofourfriends。IfanystrangershouldnowarrivefromEnglandatTrooditissahewouldappreciatethecalmandcoolasylumcontrastingwiththeheatofthelowercountry；butshouldhearriveevenoneshortmonthafterourdeparture，Ifearthepicturewillhavechanged。Throngsofmuleswillhavedefiledourcleancourtyard，andwillbestabledwithinourshadyretreatbeneaththewalnut-tree，whichwillremainunswept。Thefilthyhabitsofthepeople，nowrestrainedonlybystrongremonstrance，willbetooapparent。Theoldmonks，NeophitosandWoomonos，(whoaredearoldpeoplewhenclean)willceasetowash，andtheplaceandpeoplewillcertainlyrelapseintotheprimevalstateofdirtandholinessinwhichwefirstdiscoveredit。

Weleaveinfriendshipwithall，andduringoursojournatTrooditissaofmorethanthreemonths，noquarrels，oreventriflingdisagreements，haveoccurredbetweentheservantsorthepeople。ThetemporarystormoccasionedbytheabruptdepartureofChristinawasquicklylulledbythearrivalofthemiddle-aged-maidofallworkofseventy-five，whohasperformedallherarduousdutieswithadmirablepatience。OurownservantshavebeenmostsatisfactorysincetheirfirstengagementuponourarrivalinCyprusinJanuarylast；Georgithe“prodigalson，“hasbeenofmuchserviceasinterpreter，andisanhonestandwillingyoungman，butthereisapeculiarityinhisphysicalconstitutionexhibitedinthemutualwantofattachmentbetweenhispersonandhisbuttons。

Thesesmallbutnecessaryfriendscontinuallydeserthim；andhisshoesappeartowalkafewinchesfasterthanhisfeet，leavinghiminachronicstateofdown-at-heel。Collarswillnotassimilatewithhisneck；whethertheyaretiedwithstrings，orfastenedwithbuttons，theresultisthesame，andGeorgi"sexteriorwhenallorthreepartsofhisbuttonshavedesertedhim，exhibitsaloosenesswhichIamgladtosaybynomeansappliestohischaracter。ThecookChristoisanexcellentfellow，alwayswillingtoplease，andgoodinhisprofession；addedtowhich，heassumesademeanourofimportancewhichisirresistible，andmakesallpathssmooth。MyAbyssinian，Amarn，isalwaysthesamequiet，steadycharacter，whoperformshisdailyworkwiththecalmregularityofthestreamthatturnsamill-wheel，andcanalwaysbedependedon。ItisapleasuretomethatourpartydoesnotdissolveuponleavingCyprus，buttheservantsaccompanyusontheAsiaticshore。

Inconclusion，ImustacknowledgewithduethanksthevaluableassistancethatIhavereceivedinstatisticalinformationaffordedbythekindnessoftheHighCommissioner，HisExcellencyGeneralBiddulph，R。A，C。B。，andthevariouschiefcommissionersofdistricts，includingLieutenant-ColonelWhite，FirstRoyalScots，ofLefkosia；

Lieutenant-ColonelWarren，R。A。，ofLimasol(nowpromotedtoChiefoftheStaff)；ClaudeDelavalCobham，Esq。，M。A。，ofLarnaca；CaptainInglis，ofFamagousta；andCaptainA。Wauchope，42ndHighlanders，ofBaffo。

IntakingleaveofCyprusImustexpressmyshareinthegeneralregretatthedepartureofSirGarnetandLadyWolseley，fromwhomwereceivedmuchkindness。Hissuccessor，GeneralBiddulph，R。A。，iswellknownasamostableandpainstakingofficer，whoisadmirablysuitedfortheresponsiblepositionhenowoccupies，butallwillrememberwithdueappreciationthevigorousadministrationofSirGarnetWolseley，whowasselectedforthecommandofCyprusinthedifficultperiodofthefirstBritishoccupation。

THEEND。

APPENDIX。

METEOROLOGICALREGISTERTHROUGHOUTJOURNEYSINCYPRUS。

FROM1STFEBRUARYTO21STAUGUST，1879。

ItwillberemarkedthatAugustatTrooditissaisconsiderablylowerintemperaturethanJuly。

Thefollowingdata，from1stto17thAugust，kindlysuppliedmebyLieut-ColonelWhite，ChiefCommissionerofLefkosia，willexhibitthedifferencebetweenthatstation，442feetabovethesealevel，andTrooditissaMonastery，4，340feet。

Thefollowingofficialestimateofrevenueandexpendituremustbeacceptedasonlyapproximate。Asthetaxesareatpresentcollectedbydimes，ortenths，theamountmustdependupontheagriculturalprosperityoftheisland，whichisliabletoconsiderablefluctuations，andduringthepresentyearofsemi-faminewillresultinaseriousdiminution。TherewillprobablybeasensibledecreaseintheCustomsreceipts，astheimportofEuropeangoodshasbeencheckedbythecollapseofmanyEuropeantraderswhohadarrivedinCyprusatthefirstannouncementoftheBritishoccupation，anddiscoveredthattheirgoodswereunsuitedtotherequirementsoftheextremelypoorandfrugalpopulation。ThegreaterportionoftheEnglishtradershavealreadyretiredfromtheisland；theGreekmerchantswhohavebeenlongestablishedaresatisfiedwithsmallprofits，andtheirexpensesareuponaproportionatescale，whichrendersBritishcompetitionquiteimpossible。TheCypriotesdeclinetopurchasefromtheEnglishstores，astheyareignorantofthelanguage，andthegoodsareill-adaptedtotheirwants。Thefirstrushofcommercialactivityduetothepoliticalmovementin1878hassubsided，andthetradewillberepresentedchieflybytheagriculturalexportsfromtheislanduntilsomemorefavourableconditionsofouroccupationmayinduceanewimpulse，andcapitalistsmayventureuponinvestmentsinCyprus。

TheminesofumbernearLarnacahavebeenlet，anditisbynomeansimprobablethatanextensionmayinafewyearsbeapparentinenterprisesofthisdescription。CopperminesnearKhrysokhusarebeingopened，butthepreliminaryoperationscanaffordnocluetothevalueoftheresult。TheumberisshippedexclusivelytoHollandforthemanufactureofpaint，andtheproduceofCyprusisconsideredtobethefinestquality。Althoughasbestosisreportedtoexistofaremarkablylongfibreandsofttexture，Ihavenevermetwithitexceptinthecoarseformwhichiscommoninmanyportionsoftheisland，especiallyontheTroodosrange，wherethebaseofthisstoneisashininggreenishsubstanceofahornytexture，whichgraduallyterminatesinbristlesofasbestos。Ihavealsoseenitinthinveinsofmetamorphicrocks，glitteringlikesilver，andwhenscratchedwithaknife，itresolvesintoadownyconditionlikescrapedcotton。Allthesemineralresourcesrequireaspecialandminuteinvestigation。

ESTIMATESOFREVENUEANDEXPENDITUREINCYPRUSFOR1878-79。

MemorandumontheRevenueandChargesoftheIslandofCyprusfortheFiveYearsfrom1873-4to1877-8，underTurkishAdministration，withanEstimatefortheYear1878-9，includingtheChargesofBritishAdministrationoftheIsland。

InsubmittingtheenclosedstatementoftheaccountsofCyprusforthepastfiveyears，withtheestimateofrevenueandexpenditureforthecurrentofficialyear，1878-79，Iproposetodescribebrieflythecharacterandoperationoftheseveraltaxesoftheislandinthepast，andtheconsiderationsthathaveguidedmeinframingtheestimateforthepresentyear。

Dimes，orTithesonProduceoftheLand。

ThisistheGovernmentshareoftheproduceoftheland，andconstitutesbyfarthelargestitemintherevenueoftheisland。Inthe，year1874

thetithewasraisedtoaneighthpart，or121/2percentontheproduce，butthatwasabandonedin1876，andthetitheisallthathasbeensinceleviedwiththesanctionoftheTurkishGovernment。

TheunitoftheTurkishrevenuesystemisthevillage；thenthenahie，orgroupofvillages；thenthecaza(canton)；thenthesandjak(arrondissement)；and，lastly，thevilayet，orprovince，underaGovernor-General，DirectorofFinance，andCouncilofAdministration。

Throughouttheseseveralstages-fromthevillagetothenahie，caza，sandjak，andchiefplaceofthevilayet-thereareexcellentrulesforthecheckanddispositionoftherevenues，buttheyarenotobserved。

Indeed，inthejudicial，asintherevenueandfinancialadministrationoftheisland，theorganisationofestablishmentsandrulesofprocedurearecommendableineveryway，buttherulesareunknownto，orignoredby，theofficialsemployedtoadministerthem。

ThetithesarefarmedbytheTurkishGovernmenttomerchantsandspeculatorsinthespringofeachyear，whentheripeningcropsenableallconcernedtoestimatetheextentandqualityoftheyear"sproduce。

Thesaleofthetithes(byvillages，nahies，orcazas，asmaybepreferred)commencesinMarchandendsonthe15thJune，andwhatevertithesthenremainunsoldtheGovernmentundertakestorecoverthroughitsownagents。

Whenthesalesareeffectedthetithe-farmersignsabondfortheamount，payableinsixmonthlyinstalments，commencingfromthe1stAugust，withinterestoninstalmentsnotpaidatduedate。Eachtithe-farmerisrequiredtohaveasufficientsurety，whoalsosignsthebondandisjointlyandequallyresponsiblewiththeprincipal。Afterconclusionoftheagreement，thetithe-farmerproceedsatoncetowatchthefieldsinwhichheisinterestedandtoestimatetheyield。Heseesthegraincut，threshed，heaped，andinsistsuponitsremaininguponthethreshing-flooruntilhisclaimissatisfied-theclaimalwaysexceedingthestipulatedtenth。Forwheat，barley，andothergrains，arrangementshavetobemadebythecultivatorsfortransittothenearestportofembarkation，ontermsmoreorlessunfavourabletothemselves。Theircattlearetakenawayfortransportwhenmostrequiredintheirownfields，andtheyhavetobearalltheexpensesoftransit，excepttheexpenseofthefirstmile，whichispaidbythetithe-farmers。Forfruit，vegetables，andotherperishablearticles，thetitheiscommutedinamoneypayment，respectingwhichthereareusuallydisputes，determinablebythelocalKaimakamorheadGovernmentofficialofeachcaza。Theawardsoftheseofficialsarealwaysinfavourofthetithe-farmers，whoaremembersoftheAdministrativeCouncils，orotherwisepersonsofinfluenceinthecazascomprisedintheirrespectiveengagements。Laterintheyear，oraboutthe15thAugust，thevineyardsaresimilarlyvisitedbythetithe-farmersortheirrepresentatives，andestimatesoftheproducearemadebythemandbythecultivators。Theseestimatesalwaysdiffer，andarethesubjectofconstantdisputes，whicharereferredtotheKaimakam，whoseawardisgenerallyinfavourofthetithe-farmer。Asthegrapecannotberemoveduntiltheclaimissettled，thecultivatorsubmitstotheexactionsofthetithe-farmersratherthanriskthedeteriorationorlossofhisstock，andisthuspracticallymulctedinproportionsfarexceedingatenthoftheentireproduce。Theeffectoftheseillegalexactionshasbeentoreducethecultivationofthegrapethroughouttheisland。

But，thoughkeenintheirdealingswiththepeasantry，thetithe-

farmersareslowintheirownpaymentstotheGovernmentTreasury。

Thesepaymentsarerequired，undertheirbonds，insixmonthlyinstalmentsfromthe1stAugust；graceisallowedforfortydays，andtheinstalmentsarerequiredtocommenceonthe10thSeptember。Theyaredelayed，however，onvariouspretexts，andreclamationsandremissionsofrevenueareoftenunjustlyobtainedthroughcollusionwiththelocalKaimakamsandMalmudirs。Thus，thetithe-farmermakeshisbargainwiththeGovernmentwhenthecropsareripening，recovershisclaimdirectlytheyaregathered，indefinitelypostponeshisownobligationstotheGovernmentandoftenevadesthemaltogether。Although，underhisbond，interestispayableonoverdueinstalments，itisneverenforced。Anexaminationoftheaccountsrevealedtheexistenceofconsiderablearrearclaimsextendingoverseveralyears，andforthemostpartirrecoverablenow。Practically，thetithe-farmer"sobligationshaveneverbeendischargedintheyeartowhichtheybelonged。Ofthecollectionscreditedintheyear1876-77，nearlyone-halfwasonaccountoftheclaimsofprioryears。

ThesefactsclearlyshowthattheoperationofthetithesystemhasresultedinalossofrevenuetotheState。Ithasimpoverishedthepeasant，involvinghiminthetoilsofthemoney-lenderaswellasofthetithe-farmer。Ithascheckedtheproductivenessoftheisland，theareanowundercultivationbeinglessthanathirdofalltheculturablelandsofCyprus。Somemodificationofthetax，orofthemachineryforitscollection，wouldthereforeseemtobeimperativelyrequired。

Therearenotwantingpointsofanalogy，asofdifference，betweenCyprusandsomeoftheBritishprovincesofIndia，andasuggestionhasbeenmadetosubstitutetheIndiansystemofafixedmoneypaymentforthetenthoftheproduceinkind。Curiouslyenough，theconversepropositionhaslatelyfoundfavourinIndiainconnectionwiththeagrarianriotsintheDekkan，andwhatisthereregardedasthebaneoftheIndiansystemisnowproposedhereastheantidoteoftheTurkishsystem。LiketheCypriote，butinagreaterdegree，theDekkanpeasantispoor，indebted，andindifferenttotheimprovementofhisland，andbothareconstantlyliabletotheeffectsofdroughtandfamine。ButwhilsttheStaterequiresfromtheformeronlyatenthpartofhisactualcrops，theIndianpeasantisliableforthefullmoneyratefixedwithoutregardtotherainfallandthecrops。AsbetweentheStateandthepeasant，theelastictithetaxwouldseemtobepreferable-itsevilworkinginCyprusbeingduemainlytotheirresponsibleandunscrupulousagenciesentrustedwiththecollectionofthetithes。Inattemptinganyreform，therefore，careshouldbetakenattheoutsettoavoidprinciplesormethodsthathavecontributedinIndiatoevilssimilartothosethathavetoberectifiedhere。Thedirectionandscopeofthereformmustnecessarilydependuponmorecompleteinformationthanisatpresentavailablerespectingthelandtenuresandlocalagriculturalcustomsofthisisland，thevarietiesofsoil，themeansofirrigationactualandpossible，andtheconditionsandhabitsoftheagriculturalclassesgenerally。

Informationontheseessentialpointsmay，however，beobtainedbeforetheterminationofthepresentengagementswiththetithe-

farmersinMarch1879。Aroughfieldsurveywouldpreparethegroundforasystematicinquiryintorightsandinterestsineachestateandvillagethroughouttheseveraldistrictsoftheisland。

Theinquiry，conductedbytherespectivecommissionersofdistrictsinthenextfewmonthsoffavourableweather，maybemadetoembracethefollowingpoints1。Theextentoftheseveralholdings，andwhetherheldunderproprietary，sub-proprietary，oroccupancyrights。

2。Theaverageproduceofeachestateorholding，anditsvalue，sayforthelastthreeorfouryears。

3。Theareasrespectively(1)undercultivation，(2)notundercultivationbutculturable，(3)unculturableandbarrenwaste。

4。Inthecaseofculturablelandsnotundercultivation，inquiryshouldbemadewhetherthisistheresultoftheoppressivewayofcollectingtithes，orthewantofmoneyorcultivators，orwhetherthelandisrequiredforgrazingorotherpurposes。

5。Thecharacterofthesoilinvariouspartsoftheisland，andtherespectiveproducingcapabilities。

6。Thearrangements，existingandpossible，forirrigationbywells，aqueducts，andtanks。

7。Theproportionofthepeopleoccupiedinagriculture，andtheproportioninotherpursuitsthanhusbandry。

8。Thepersonalconditionoftheagriculturalclasses，whetherwellhoused，wellclad，withgoodcattle，ploughs，andgear，orthereverse。

9。Thestandardformeasuringland。Theareaofeachestateorholding，aftermeasurement，shouldbereducedtoEnglishstandardacres。

Theresultoftheseinquiries，accuratelyandclearlyrecorded，wouldaffordvaluabledatafordeterminingtheextenttowhichthepresenttithearrangementmaybemodifiedfortheensuingfinancialyear。

Whatevermodificationmaybeadoptedinsubstance，thetaxwillatleastbecollectedwithoutinjusticeoroppression，andthecostofcollectionwillbecoveredbytheincreasedrevenuewhichmustresultfromanimprovedadministration。TheproportionoftheproduceheretoforetakeninCyprus，astheshareoftheSovereignpower，isconsiderablybelowthattakeninotherEasterncountries。InIndia，thisshareundertheancientHindooRajahswasone-sixth。UndertheMohammedanrule，athirdoftheaverageproduceofaveragelandwasheldtobetheGovernmentshare。UnderBritishrule，fromone-thirdtoone-halfoftherentalisthestandardofassessmentatthepresentday，representingamuchlargerproportionthanatenthoftheproduceoftheland。AndinCyprus(ashasbeenshownintheprecedingremarks)，althoughthedeclaredshareoftheStatewasonlyone-tenth，thepeasantryhavecontributedaverymuchlargerproportion，thedifferenceformingtheperquisitesofthecollectorsoftherevenue。HenceitmayfairlybeassumedthattheBritishadministrationmaytakealargersharethanone-tenthoftheproduce，withoutimposinganyadditionalburdenwhateveronthepeople。

ItmayratherbehopedthatanyincreasedStatedemanduponthecultivatorwillstillleavehimalargerproportionofthefruitofhislaboursthanhehasheretoforeenjoyed，withabsolutefreedomindisposingofittothebestadvantage。

Afurtherincreaseoftherevenuefromlandmaybeanticipatedfromtheextensionofcultivation。Withlightassessments，improvedcommunications，andoccasionalStateaid，alargeproportionoftheculturablelands，nowlyingneglected，maybegraduallybroughtundercultivation，stimulatingtheindustryofthepeople，andincreasingtheproductivenessandwealthoftheisland。

Forthecurrentyear，however，theexistingarrangementwiththetithe-farmersmustbeaccepted，andtherevenueestimatedaccordingly。

Theyear"stithesweresoldfor82，088Turkishliras，ornearly74，000

poundssterling，andthewholeamounthasyettobecollected。Already，thetithe-farmerspleadinabilitytorecovertheirduesfromthecultivators。Thetruthprobablyisthat，whilsttheBritishadministrationhassomewhatcheckedtheirhabitualexactions，ithasemboldenedthepeasantrytoresistancewhichwouldneverhavebeenattemptedundertheTurkishrule。Duejusticewillbedonebetweentheparties，but，inanycase，theGovernmentclaimof82，088lirasiscoveredbysufficientsecurity，andwillberealisedforthemostpart。

Duringtheearliermonthsofthecurrentyear，beforetheBritishoccupation，thesumof1，306，321piastreswasrecoveredonaccountofsilktithesandtithesofprioryears。Addingthissumtotheunrealisedclaims，andleavingamarginfordefault，thereceiptsfortheyearmaybetakenat8，352，000piastres，or72，000poundssterling。Theaverageofthepreviousfiveyearswas8，584，786piastres，andtheyincludedthreeyearsofscarcity。TheaccountrenderedbytheOttomanGovernmentforthepastyear，1877-78，exhibitsthedimesortithesat12，500，595

piastres，butthatwastheamountoftheyear"sdemand，andtheactualrealisationsamountedonlyto5，072，872piastres。Lookingtothefavourableconditionsofthepresentyearascomparedwiththepastyear，theestimateof72，000poundssterlingmaybeaccepted。

TithesonVakoufLands。

Thetenthpartoftheproduceofvakouflands，fields，andgardensisappropriatedforthemaintenanceofmosques，monasteries，tombs，andotherreligiousfoundations。ThetithesonvakouflandsarepaidtotheMutavelli，orlocaladministratorsofthevakoufs，whoremit20percenttotheMinisteroftheEvkafatConstantinople，andretainthebalance。

TheMutavelliarenotrequiredtoaccounttoanyGovernmentfunctionaryfortherevenueofvakouflandsbeyondtheannualsubsidyof20percenttotheEvkaf。Itisunderstood，however，thatinmanycasestheobjectsandpurposesforwhichthesevakouflandswereassignedhavelongsinceceasedtoexist，andthusnotonlyarethepiousintentionsofthefoundersfrustrated，butaconsiderablepublicrevenueisdivertedintoprivatechannels。Thelegalconditionsattachedtothesevakouflands，andtothelandsandotherpropertyinCyprusclaimedfortheOttomanCrownandState(underArticleIVoftheConventionbetweenGreatBritainandTurkey)areatpresentthesubjectofaspecialinquiry，andtheresultwillhaveanimportantbearingontherevenuetobehereafteradministeredbytheBritishGovernment。Forthepresentyear，thetithesonvakouflandshavebeenfarmedfor1，676TurkishlirasinthedistrictsofFamagousta，Kyrenia，Papho，andLimasol。Notitheshavebeensoldintheotherdivisions。Asthetithesonvakouflandsdonotbelongtothegeneralrevenuesoftheisland，theyarenotincludedintheestimatenowsubmitted。

Verghis。

Thistaxisdividedintothreeclasses：——

1。Emlakverghisi，orimpostonhousesorimmovableproperty，at4perthousandonthepurchasingvalue。

2。Impostof4percentontherentofimmovableproperty，orhousesnotoccupiedbytheirowners。Therentisassumedatiopercentofthevalue。

3。Verghitemetu，orimpostonprofessionsandtrades，at3percentonprofitsandsalaries。

Beforethebeginningofeachfinancialyear，thedistrictauthoritiespreparestatementsdesignatingthecontributionsrequiredfromeachvillageandtown，accordingtothenumberofhouses，thenumberandmeansofthepopulation。Theassessmentismaderoughly，andthetaxisrecoveredbyMoukhtarsofvillages，selectedbytheinhabitantsandconfirmedbythedistrictauthorities。Allcollectionsareforwarded，asrecovered，totheTreasuryofthesandjak。

Allsalesandtransfersofimmovableproperty，withthetitle-deedstheretoappertaining，havetoberegisteredintheRegistrationOffice，andthemeansarethuspartiallyaffordedforassessingtheownersofpropertyforthe4perthousandonthevalue，andthe4percent。ontherental。

Butthe3percent。onprofessionalprofitsandsalariesisarbitrarilyfixedforeachvillage，orgroupofvillages，andtheMoukhtarslevythepersonalcontributionsofeachtax-payerastheythinkfit。

Inthisprocessthereisconsiderableoppressionofthepoorertaxpayers，andalsolossofrevenuetotheState。Bothwouldbeobviated，oratalleventsmitigated，byentrustingtheassessmenttoGovernmentofficers，andbyamorecarefulandexactregistrationofproperty，andofprofitsfromtradesandprofessions。Therevenuefromthelicencetaxintownsmustlargelyincreaseinthefuture。

Asarule，thedistrictofficersendeavourtorecovertheverghisbeforetax-payersaresubjectedtotheexactionsofthetithe-farmersforpaymentofthedimesandotherimposts。InsomeoftheTurkishvilayets，theGovernmenthavegonesofarastoforbidthelocaltribunalsfromcondemningthetax-payerstopaytheclaimsofthirdpartiesuntiltheyhaveassurancethattheverghishavebeenpaid。

Theaverageyieldoftheverghistaxinthelastfiveyearswas3，521，083piastres，or30，354poundsperannum。Theaccountofthelastyearoftheseries(1877-78)showedarevenueof3，193，850piastres，or27，535pounds。Thedemandforthecurrentyearis3，380，246piastres，ofwhichonly518，545piastreshavebeenrecovereduptothepresenttime。

TheslacknessoftheTurkishrevenueofficialsincollectingthistaxisduepartlytothechangeofadministrationanduncertaintyastofuturetaxationoftheisland，andpartlytothewartaxandotherburdensimposeduponthepeopleduringthepastyear。Theneedfulmeasureshavenowbeenadoptedforeffectingrecovery，andasthetaxaffectspropertyandthewell-to-doclasses，itishopedthatabout2，000，000piastreswillberecoveredinthenextsixmonths。Addingthissumtotherecoveriesalreadyeffected，therevenueoftheentireyearisestimatedat2，552，000piastres，or22，000pounds。

TaxonExemptionfromMilitaryService。

ThissupersededthecapitationtaxformerlylevieduponChristiansubjects，andothersubjectsofthePortewhowerenotMohammedans，forexemptionfrommilitaryservice。Itisataxof273/4piastresforeachmaleinhabitantfromtwentytofortyyearsofage，butpracticallyitislevieduponmalesbelowandabovethelimitsofage。ReturnsofthenumberscomingunderthisimpostaresettledbetweentheheadsofvillagesandtheMoukhtars。Thelatterarerequiredtorecoverthemoneyandpayitintwelvemonthlyinstalmentsintothechestofthesandjak。

Therateof273/4piastresisequivalentto5s。permanperannum。

ThereisnoapparentreasonwhyitshouldnotbepaidatonceandcreditedintheGovernmentTreasuryimmediatelyonpayment。

ThistaxisunpopularandoffensivetothosewhomitaffectsthroughouttheTurkishdominions。TheGreek，Armenian，BulgariansubjectsofthePortehaveprotestedagainstitfromtimetotime，butwithouteffect。

WerethesedeclaredeligibleformilitaryserviceonthesametermsasMohammedansubjects，butwiththeoptionofprovidingsubstitutes，theimpostwouldberelievedofitsinvidiouscharacter，andperhapsyieldalargerrevenuetotheStatethanheretofore。This，however，equallywiththeexonerationtax，wouldbeinappropriateinCyprusunderaBritishadministration，whichdoesnotrequireanyconsiderableproportionofthepopulationformilitaryservice。Itismatterforconsideration，therefore，whetherthislighttaxmaybecontinuedinsomeotherform。

Theaverageyieldofthistaxduringthepastfiveyearswaseqivalentto12，270poundsayear。Itincreasedlastyear，onaccountofthewar，to15，110pounds。Butinthecurrentyeartherecoverieshavebeenslack，forthereasonsstatedaboveinregardtotheverghis，andtheestimateisthereforefor1，044，000piastres，or9，000pounds。

TaxonSheep。

ThereisaregularenumerationofthesheepandgoatsthroughouteveryvillageintheislandduringthemonthofMarch，andthetaxiseviedattherateof21/2piastres，orabout6d。perhead。ThetaxiscollectedbytheLocalGovernmentofficials，andwithproperarrangementsshouldallberecoveredinthemonthofApril，butthereareconsiderablearrearclaims，extendingbacktoseveralyears。

Theaveragerevenuederivedfromthistaxinthelastfiveyearswas9，854poundsperannum。Therecoveriesalreadymadeinthecurrentyearamountto1，187，364Piastres，or10，235pounds。Theestimatefortheentireyearistakenat1，276，000piastres，or11，000pounds，andtherealisationofthissummaybeexpected。

MiscellaneousRevenue。

Underthisheadarecomprisedvarioussmalltaxes，suchasthetaxonsalesandtransfersoflandedproperty，oncontracts，onmeasurements，onsaleofcattle，onswine，stamps，judicialfeesandfines，&c。Theaverageyieldofthesetaxesinthelastfiveyearswas767，005

piastres，withanincreasingtendencyinthelateryears。Theamountrecoveredinthefirstsixmonthsofthecurrentyearwas743，775

piastres。Theestimatefortheentireyearmaythereforebesafelytakenat1，102，000piastres，or9，500pounds。

Customs。

Wenowcometotheindirecttaxes。Ihopeonafutureoccasiontodescribe，morefullythantimewillallowatpresent，theeffectoftheexistingcustomstariffinthepast，andthemodificationsthatmaybemadeunderBritishadministrationinthisimportantbranchofthepublicrevenue，andintheexciseontobaccoandspirits。Itissufficienttosayatpresentthatthecustomsrevenueisderivedfromadutyof8percent。uponimportsand1percent。uponexports，andthatthereceiptsofthelastfiveyearsgiveanaverageof981，405piastres，or8，460

pounds。TheincreasedpopulationandtradeconsequentupontheBritishoccupationoftheislandhavealreadyhadasensibleeffectupontherevenue。ThecollectionsinthefirstfourmonthsofthecurrentofficialyearunderTurkishruleamountedto268，718piastres，or2，316

pounds。InthenexttwomonthsofBritishadministrationtheyamountedto305，386piastres，or2，632pounds，beinganincreaseofover127percent。，andthatwithoutanychangeinthetarifforthecustomsregulations。Acontinuanceofthisratemaysafelybereckoneduponforthenextsixmonths，andtherevenueoftheentireyearisthereforeestimatedat1，554，400piastres，or13，400pounds。Thisestimatetakesaccountoftheprobableearlyabolitionofallexportduties。

ExciseonTobaccoandSpirits。

Thereceiptsofthelastfiveyearsgiveanaverageannualrevenueof6，475poundsfortobaccoand4，546poundsforspirits。Thereceiptsforthefirstsixmonthsofthecurrentyearamountto4，400poundsfortobaccoand3，930poundsforspirits。Theestimatefortheentireyearis8，650poundsfortobaccoand8，200poundsforspirits，anditisexpectedthattheactualrealisationswillfullycovertheestimate。

RevenuefromSalt。

AconsiderablerevenuewasderivedfromtheGovernmentmonopolyofthesaltlakesintheneighbourhoodofLarnacaandLimasol。ThesaltwassoldforlocalconsumptionandforexportationtothecoastofSyria，butaninjudiciousincreasetothesellingprice，withshortweightsandincreasedcostofshipment，divertedthesupplyoftheSyriandemandfromCyprustothesaltlakesofTunis，andgraduallyreducedtherevenuefromthissource。Owingtotheexcessiverainsoflastyear，andtheinfluxofmorefreshwaterintothelakesthancouldbeevaporatedbythesun"sraysduringthesummer，thelakesareatpresentunproductive。Butintheearliermonthsofthecurrentyear，underTurkishadministration，thesumof1，756，840piastreswasrecoveredandcreditedintheTreasuryonaccountofprevioussaltdues，andthatamountisaccordinglyenteredontheestimatewithitsEnglishequivalentof15，145pounds。Nootherreceiptsareexpectedinthecurrentyear，andtherevenuefromsalthaspracticallyceased。A

considerableoutlaywillberequiredtorepairandsecurethesaltlakesagainsttheirruptionofthedrainageofthesurroundingcountry。

ThepastrevenuefromsaltshouldbeexcludedfromthecomputationofthepaymenttobemadetothePortefromthesurplusrevenuesofCyprus，underArticleIIIoftheConventionof4thJune，1878。

Tosumup。HavingregardtotherevenuearrangementsconcludedbeforearrivaloftheBritishinCyprus，totherealisationsinthefirstfourmonthsofthecurrentyearunderTurkishadministration，andtothealteredconditionsunderwhichthefinanceoftheremainderoftheyearhastobeadministered，Iamofopinionthattherevenuemaybesafelyestimatedat170，000pounds，asbelow：——

PoundsTithesonland……72，000

Taxonproperty，professions，andtrades……22，000

Taxonsheep……11，000

Taxforexemptionfrommilitaryservice……9，000

Customsduties……13，400

Exciseontobaccoandspirits……16，850

Saltmonopoly……15，145

Miscellaneous……10，605

Total……170，000

Infutureyearseventhoughtherevenuefromthesaltmonopolybeentirelylost，wemayconfidentlyhopeforsuchanexpansionoftherevenuefromland*，(*footnote：TheislandofCyprusis140milesbangfromeasttoWest，withanaveragebreadthof30miles。Thisgivesanareaof4，200squaremiles，or2，688，000acres。Assumingeven1，500，000

acrestobeculturable，withanaveragerentalof2shillingsanacre，theshouldhavearevenuefromthissourcealoneof150，000poundsayear。)fromhouses，fromcustomsandexciseduties，aswillensureatotalincomeofmorethan200，000poundsayear。

ExpenditureofCyprus。

TheestimateofexpenditureisbasedupontheactualcostoftheTurkishandnativeestablishmentsnowmaintained，andthecostofthenewagenciescreatedbythechangeofadministration。TheaccountofexpenditurerenderedbytheOttomanGovernmentforthepastfiveyearsgivesanannualaverageofabout24，000poundsayear。Deductingfromthisratethepayofofficialsandsubordinateestablishmentsnolongerretained，alsopensionsandcharitableallowances，andthecostforsixmonthsoftheoldZaphtiehorpoliceforce(thecorrespondingchargeforthereformedpoliceforcebeingaddedtotheestimatedcostofBritishestablishments)，thebalanceof1，972，000piastres，or17，000pounds，maybeacceptedasafairestimateofthechargesfornativeestablishmentsintheislandduringthecurrentofficialyear。ThechargesforBritishestablishmentsareestimatedat35，000pounds，andtheyincludeexpenses，incidentaltotheoccupationofanewcountry，thatarenotlikelytorecur。Itwillbepossible，inthefuture，toreducethescaleofchargesforBritishandnativeestablishments，asfurtherexperienceisgained，andtheentiremachineryoftheexecutiveadministrationisbroughtundereffectivecontrol。

TheestimatedexpenditureforNativeandBritishestablishmentsmaybebroadlydividedunderthefollowingheads：——

CentralAdministration-

IncludingpayoftheTurkishGovernorforpartoftheyear，andoftheBritishHighCommissioner，FinancialandJudicialCommissioners，andHighCourtforremainderoftheyear……12，400

DistrictAdministration——

IncludingBritishCommissionersofDistrict，NativeandBritishEstablishments……13，500

MilitaryPolice……16，500

CustomsandExciseEstablishment……5，000

Prisons……3，000

Miscellaneous……1，600——

52，000