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，whoaredearoldpeoplewhencleanwillceasetowash，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。，ofLimasolnowpromotedtoChiefoftheStaff；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；thenthecazacanton；thenthesandjakarrondissement；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。
Thesaleofthetithesbyvillages，nahies，orcazas，asmaybepreferredcommencesinMarchandendsonthe15thJune，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。Theareasrespectively1undercultivation，2notundercultivationbutculturable，3unculturableandbarrenwaste。
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。AndinCyprusashasbeenshownintheprecedingremarks，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，andtothelandsandotherpropertyinCyprusclaimedfortheOttomanCrownandStateunderArticleIVoftheConventionbetweenGreatBritainandTurkeyareatpresentthesubjectofaspecialinquiry，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。Theaccountofthelastyearoftheseries1877-78showedarevenueof3，193，850piastres，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，andthecostforsixmonthsoftheoldZaphtiehorpoliceforcethecorrespondingchargeforthereformedpoliceforcebeingaddedtotheestimatedcostofBritishestablishments，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