AGRARIAN TAXES IN BOSNIA AND HERZEGOVINA 79 



In the second half of last centuiy attempts were made to substitute 

 for these two taxes a single land tax based on the French fiscal system. The 

 attempts had little effect, and at the time of the Austrian and Hungarian 

 occupation the Stilus and the Verghia taxes still existed quite unmodified 

 in the following departments: Banja-Luca, Focea, Cepce, Gazco, Ljubinje, 

 Trebinje, Petrovaz, Bihatech, Sanskihost, Prijedor, Caziii and Crupa. 



In the departments in which the indicated reform was applied the Siilus 

 and Verghia taxes were superseded b}- other burdens on lands and build- 

 ings. The tax on the revenue of the kmeti was entirely abolished. 



When the reform in question had been introduced the new taxes on the 

 land were paid by the respective proprietors in proportion to the estimated 

 value of their holdings. 



In the case of rural property burdened with the tithe (meadows and 

 woods) the tax w^as assessed at the rate of 10 per cent, of its value, in the 

 case of other property at that of 4 per cent. 



A first tax was incident on buildings, assessed on the basis of their res- 

 pective estimated values. Only the houses inhabited b}' the ktneti were 

 exempt. Besides the taxes which have been mentioned two others fell upon 

 buildings, one being destined for public education and the other for mili- 

 tary expenses. 



3) The taxes on live stock. — These taxes fell in the period of Turkish 

 dominion only on sheep, goats and pigs, cattle and horses being exempt. 

 The reason for this distinction is unknown. vSome have wished to explain 

 it by pointing out that horses and oxen were employed for labour and thus 

 were a means to agricultural production, which was already taxed, and 

 that their exemption was therefore logical. 



The tax on live stock amounted to three grosh on each sheep and goat 

 and five on each pig. No tax fell on lambs and kids less than a year old. 



4) The jnilitayv taxes. — No parallel can be established between the mil- 

 itary taxes imposed by Turkey in the period of her domination in Bosnia 

 and Herzegovina and those which the government of Austria and Hungary 

 now exacts from all individuals who, owing to a phj'sical or other defect, 

 are unable to bear arms. Under Turkish dominion military service was 

 considered to be at once the dutj^ and the right of all male persons of the 

 Mahometan population. This right and this duty were not considered 

 to belong to persons of another religion, because, in Mussulman theory, the 

 right to form part of the armies who have to defend the religion of Mahomet 

 includes a species of moral capacity not held by subject peoples and those 

 of a different religion. This conception was responsible for the fact that 

 male persons of Bosnia and Herzegovina were debarred from the honour of 

 liearing arms in the defence of Islam and thus became liable to the payment 

 of a military tax which had all the characteristics of a poll-tax. 



But in addition to the military tax, falling on the Slav male population 

 of non-Mahometan faith, there was a tax of another kind which was paid 

 by those iVIussulmans who for some particular reason wished to be exempt 

 from military service ; such exemption never being granted to a Mussul- 



