78 AUSTRIA AND HUNGARY - AGRICUI.TURAL ECONOMY IN GENERAI, 



of the products of the soil, on the basis of which to establish the tithe. Thus 

 these systems always allowed of possible errors in calculation, which were 

 injurious either to the persons taxed or to the collector authorized to levy 

 the tax on the State's behalf. 



Persons liable to the tax included not only the cultivators of the soil 

 {kmeti) but also the landowner {ago), each of them proportionately to the 

 quantity of products to which he had right. From the whole quantity of 

 the products of a given holding that part which belonged to the State as 

 the tithe was taken, one of the three systems described being applied. 

 The remaining products were then shared by the aga and the kmet, three 

 fourths going to the latter and one to the former. 



While the tithe was levied directly by the State, in the manner and for 

 the reason which have been described, it was incident onlj- on land bearing 

 grain crops. All other lands — whether woods, kitchen-gardens, meadows 

 or flower-gardens — were exempt from the tithe, while vineyards, orchards 

 and tobacco plantations were burdened with it onl}^ when their products 

 were in excess of the needs of the cultivators and their respective families 

 and were intended for sale. 



After the vState's right of levying the tithe had been transferred to pri- 

 vate collectors the condition of those liable to the tax became worse. This 

 alteration in the method of collecting the tax was in fact accompanied by 

 another alteration : only meadows and woods remained exempt from the 

 tithe, they being otherwise burdened with taxes, and it was levied without 

 distinction on all other lands. 



In the period between 1865 and 1871 the Turkish government made 

 various attempts to introduce a new reform into the system of levying the 

 tithe, namel}' to substitute the method of direct lev^^ b}" the vState for that 

 of the farming by private collectors ; but none of these attempts had any 

 practical result. 



There are no official statistics as to the total value of the tithe levied on 

 the lands of Bosnia and Herzegovina in the period of Turkish dominion, 

 but Dimitz places it at 6,000,000 francs (i). 



2) The " Sulus" and " Verghia " taxes. — Besides the tithe two other 

 taxes burdened landed property in Bosnia and Herzegovina in the period 

 of Turkish dominion. The first fell only on real estate (land and buildings) , 

 the second only on revenue. 



The Sulus tax was paid only by the a gas, the owners of the land and 

 buildings. The system adopted for its levy consisted in the fixing of a 

 total value for each department and the division of this among the various 

 persons liable to the tax, proportionately to the real estate they respect- 

 ively possessed. 



The Verghia tax on the other hand fell, as has been said, only on the 

 revenue of each person liable to it, that is of both the aga owners and the 

 cultivating hmcii. As in the case of the Sithts so in that of the Verghia the 

 Turkish government fixed for each department a total value which was 

 divided among the various persons liable to the tax in accordance with 

 the wealth of each. 



