Syria: An Economic Survey 



knows beforehand that he will not derive the full benefit of the 

 increased interest on his money due to the improvement, but only 

 % of the increase. 



The manner in which the tax is collected is still more harm- 

 ful than its form. The osher farmer who rents the osher tax of 

 an entire village from the government at a fixed rental is fre- 

 quently an unscrupulous person who manages to squeeze more than 

 the legal 12.63 per cent out of the farmer. Several reforms of the 

 osher and wergho have been carried through and others projected. 

 In Egypt the osher has gradually been replaced by a fixed land 

 tax. 



It is very important that the new land registry law of 1913 

 be carried into effect in Syria, 



Certain of the rules which prevent the property owner from 

 disposing of his land are no longer practicable: 



(a) As the owner cannot bequeathe his land to his heirs he 

 disposes of it in his lifetime either by actual or by simulated 



(b) The law stating that land lying uncultivated for a period 

 of three years reverts to the state is too indefinite; 



(c) The law restricting the acquisition of land by private 

 companies had two motives, first to prevent foreign companies from 

 owning land, and second, to prevent the absorption of small hold- 

 ings by large capitalistic enterprises. Neither of these motives 

 is sufficiently important to deprive Turkey of the financial and 

 other advantages which would accrue from the introduction of 

 various enterprises. Besides, the farmer could be protected by a 

 law fixing a minimum of land possession for the individual farmer ; 



(d) The fact that every real estate transaction must be rati- 

 fied by the commission charged with the recording of such matters 

 gives the official practically unlimited power, as the law does not 

 state for what reasons permission is to be granted or withheld. 

 This restriction should be completely abolished except in the case 

 of foreign companies. 



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