margin may advantageously be devoted to public works which will benefit all parties interested in the material prosperity of Egypt. Actuated by these considerations, we have placed our estimate of land revenue at £E. 4,918,000. This is £ E. 100,000 less than the average receipts of the three years 1880, 1881, and 1882, viz., £ E. 5,018,000. We have made this deduction, because we understand from Mr. Egerton's telegram of the 2nd June that Land Tax to the extent of £ E. 100,000 a-year is now being collected on lands which have been taken up for railways, canals, &c. At a subsequent stage of our Report (p. 47) we shall state the deduction which we propose should be made for short collection of taxes ("non-valeurs "). TAX ON DATE TREES, ON LANDS IRRIGATED BY THE IBRAHIMIEH CANAL, &C. Decrease of estimate proposed by Committee as compared with that of 1880 21,414 The tax was lowered in 1881; hence the falling-off in the receipts of that and subsequent years as compared with 1880. We have in this case accepted the estimate of the Egyptian Government, viz., in round figures, £ E. 85,000. Tax on Date Trees in the Oases and Tax on Wells. In 1880 and 1881 these two heads of revenue appeared in a single entry. Subsequent to 1881 they were shown separately. The figures are as follows: We have taken this estimate somewhat low, as the tax on wells appears to be especially objectionable in principle, and we do not think that the collection should be hardly pressed. *The following items, viz.: (1) tax on date trees; (2) tax on date trees in the oases and tax on wells; (3) extraordinary cesses levied on the land irrigated by the Ibrahimieh Canal; (4) taxes on lands cultivated with tobacco; and (5) taxes at Siva, are treated separately in the body of the Report. In Statement (B) (Appendix No. 3, p 58) the total amount collected under these five heads is given in one item, entitled, “Tax en Date Trees, on Lands irrigated by the Ibrahimieh Canal, &c." Extraordinary Cesses levied on the Land irrigated by the Ibrahimieh Canal. 1880 (estimate) 1884. (Proposed by the Egyptian Government) 24,183 20,000 Decrease of estimate proposed by the Committee as compared with that of 1880 1,866 We have thought it advisable to adopt a somewhat low estimate in this case, as we understand that, unless the Ibrahimieh Canal is considerably improved, the receipts are likely to fall off. Increase of estimate proposed by the Committee as compared with that of In 1881 the tax on lands growing tobacco was diminished. The result was a large increase of cultivation. The cultivators were not, however, able to sell all the tobacco they produced, and in consequence the cultivation of tobacco diminished in 1883. Hence a falling-off in the estimate of 1883 as compared with the actuals of 1882. The precise figure for 1883 cannot be given, but it is known that the amount actually recovered will be less than the estimate. We think, however, that the estimate of the Egyptian Government for 1884 (£ E. 25,403) is low, and that we may safely base our calculations on a revenue of £ E. 30,000. Taxes at Siva. These are taxes levied on the Bedouins residing at Siva, on the confines of the Province of Behera. Decrease of estimate proposed by the Committee as compared with that of 530 The experience of past years would appear to point to the fact that the estimate of the Egyptian Government under this head (£ E. 2,030) is somewhat too high. We have therefore reduced it to £ E. 1,500. TOTAL OF LAND TAX.* The following Table shows the total results of the changes we have proposed as regards the various items which figure under the general head of Land Tax * The total amount actually recovered in 1883 was £ E. 4,918,353, but the details under all the sub-heads of account cannot be given. The estimate for the four sub-heads, of which the total recoveries are given above in one figure of £ E. 49,772, was £ E. 68,707. It will be seen, therefore, that our estimate is £ E. 165,888 less than that of 1880, and £ E. 200,298 less than the estimate of the Egyptian Government for 1884. It is to be remembered that the estimate for 1880 and that of the Egyptian Government for 1884 includes £ E. 200,000 for irrecoverable taxes ("non-valeurs "). We shall presently (p. 47) deal with the amount which should, we think, be deducted from our estimate on account of short collection of taxes. 8,093 Decrease of estimate proposed by the Committee as compared with that In dealing with this estimate we have had to consider what increase should be allowed on account of payments made by Europeans. Up to the present time Europeans have not paid the professional tax, but a plan has been submitted for the approval of the Powers under which Europeans and natives will pay alike. The recent census shows that there are about 90,000 Europeans resident in Egypt, of whom about 49,000 are males and 41,000 females. Many of the Europeans belong to the working classes. Our estimate under this head must necessarily be very rough, but we do not think it would be safe to count on the extension of the tax to Europeans yielding more than £ E. 30,000. On the other hand, we observe that out of a total sum of about £ E. 190,000 yielded by the tax up to the present time, no less than £ E. 128,000 was collected in the provinces. The number of persons residing in the provinces who are legally liable to the payment of this tax must be relatively small, and we cannot but think that the large revenue heretofore derived under this head is in a great measure due to the fact that it has been levied on daily labourers and others, who have been illegally * All the items given in this Table appear in the accounts and estimates of the Egyptian Government under the general head of Land Tax. In Statement (B) (Appendix No. 3, p. 58) the same items are given under three heads, viz.: (1) Land Tax (Kharadji); (2) Land Tax (Ouchoury); (3) Tax on Date Trees, on Lands irrigated by the Ibrahimieh Canal, &c. For the detail of the sub-heads of account classified in Statement (B) under the last of these three headings, see note on p. 32. taxed (see p. 22 of the Controllers-General Report for 1880). A diminution under this head is, therefore, to be expected. Taking these facts into consideration, we do not think that we can place the estimate higher than £E. 200,000, which includes the amount to be derived from taxing European residents. Increase of estimate proposed by the Committee as compared with that of 1880 37,804 Our estimate of £ E. 100,000 includes the proceeds of the tax to be levied on Europeans. The Decree under which this tax is to be levied has already received the assent of the Powers. It is expected that the tax on Europeans will yield about £ E. 30,000. In this case we have accepted the estimate of the Egyptian Government, viz., in round numbers, £ E. 37,000. The increase of receipts since 1880 is due to improved administration. Decrease of estimate proposed by the Committee as compared with that 2,807 In this case we have accepted the estimate of the Egyptian Government, viz., in round figures, £ E. 7,000, in so far as payments by the native population are concerned; and we have added £ E. 1,000, which it may be hoped will be recovered when the tax is extended to Europeans, thus bringing our total estimate up to £ E. 8,000. Decrease of estimate proposed by the Committee as compared with that of 32 We have in this case accepted the estimate of the Egyptian Government, viz., in round numbers, £ E. 3,500. The total amount actually recovered in 1883 was £ E. 291,422 (see Statement (B), Appendix No. 3, p. 58), but the details of the actuals under each sub-head cannot be given except for the estimates as shown above. Our estimate is, therefore, £ E. 59,208 above the actuals of 1880, and £ E. 44,095 above the estimate of the Egyptian Government for 1884. This is due to the inclusion of the payments of Europeans on account of house tax, professional tax, and carriages. If, however, the professional tax and the tax on carriages be not approved by the Powers before the 1st January, 1885, the estimate for 1885 must be reduced by £ E. 31,000. Increase of estimate proposed by the Committee as compared with that of 1880 139,452 In this case it is clear that the estimate accepted at the time the Law of Liquidation was framed was too low. The actuals of 1880 exceeded the estimate by E. 101,389. In 1881 there was a further rise of £ E. 4,747. In 1882 there was a fall of £ E. 81,667 as compared with the receipts of 1881. This fall was, of course, due to the rebellion. During a considerable portion of the year 1882 the Law Courts were wholly or partially closed. The receipts of 1883 were £ E. 21,504 in excess of those of 1881. It is evident that in this case we have to deal with a rising revenue. It is, moreover, to be observed that the Native Tribunals, which have recently been instituted, will gradually lead to an increase of receipts. We have provided £ E. 320,000 for expenditure under Justice (see p. 10), which is largely in excess of the actuals of the four last years. The expenditure in 1880 was £ E. 255,972; in 1881, £ E. 233,734 ; in 1882, £ E. 243,609; and in 1883, £ E. 264,926. On the whole we consider that the fees levied in the Law Courts should be so arranged as to make Justice self-supporting, and that it will not be too optimist to take the receipts at £E. 320,000, being £ E. 19,910 in excess of the estimate of the Egyptian Government for 1884. It is to be observed that some of the items of revenue under this head are not connected with the administration of justice, and might more properly be accounted for under the head of Stamps. Increase of estimate proposed by the Committee as compared with that of 1880 .. 177,471 |