uced with
respect to the _Miri_, and in 1864 these were superseded by the _Tapoo_
code, the effect of which was to give titles of possession to those who,
for ten years previously, had cultivated the crown lands, on condition
of their paying five per cent. of the value of the land against the
issue of their title-deeds. Under the _Tapoo_ system the crown lands
become subject to two fixed taxes--the _Verghoo_, about four per mil. on
the estimated value of the land; and the _Ushr_ or tithe, which should
be a tenth part of the produce of the soil.

_Second._ _Wakoof_ lands dedicated to the maintenance of holy places at
Mecca, or to charitable institutions and sacred sanctuaries.

_Third._ _Mulk_, or freehold property. This is subdivided into four
categories, which I need not enumerate. Such lands are owned and
cultivated by private individuals, without payment to the Government.
The owners of such lands are free to dispose of them as they please, and
at their deaths they pass to their descendants in accordance with the
rules of inheritance prescribed by Mohammedan law.

_Fourth._ Waste lands.

_Fifth._ Lands abandoned through non-cultivation.

The above classification has the advantage of being theoretically
simple, and easily understood by the people; and the different items of
taxation, as laid down by law, cannot be said to be onerous. The
following are the chief heads:--

_Verghi._--A rate of four per mil., as stated above.

_Ushr._--A tenth of the produce of the soil. This is sometimes raised to
12-1/2 per cent., and in the manner in which it is collected it
sometimes amounts to 20 or 30 per cent.

_Income Tax._--Which amounts to 3 per cent. on the estimated income of
those engaged in trade.

_Military Exoneration Tax._--Payable by Jews, Christians, and other
non-Moslems, at the rate of LT.50 for every 182 males of all ages. There
is a new law limiting this payment to males between the ages of 15 and
60, but it has not yet come into operation.

_Military Exemption Tax._--Payable by Moslems who are drawn by
conscription, but wish to escape service, at the rate of LT.50 each.

_Tax on the Registration of Real Property._

_Sheep and Goat Tax_ of sixpence per head (3 piastres).

Besides these there are stamp duties:--auction fees of 2-1/2 per cent.,
fees on contracts of 2-1/2 per cent., on sale of all animals 2-1/2 per
cent., on recovery of debts 3 per cent., on transfer of real estate 1
per cent.; import