Photo and couyngiit by Underwood & Underwood 

 TURKISH CADETS ON THE WAY TO THE FRONT 



visits the crop upon which the tax is to 

 be levied and makes the valuation. The 

 tax-gatherer has usually made an ar- 

 rangement by which, in addition to the 

 sum secured to the government, a fur- 

 ther sum will be paid to the local author- 

 ities. In all probability it is just in con- 

 sideration of such a private arrangement 

 that his tender has been accepted. 



When, therefore, a valuation is made. 

 it is almost invariably far in excess of 



what it ought to be. If the peasant 

 wishes, he has the right to appeal against 

 this excessive valuation to the local 

 council, whose decision will be final. He 

 is well aware by experience that their 

 decision would be against him. and he 

 therefore makes the best arrangement 

 as to the valuation that he can, without 

 wasting- time on appeal. His bargain- 

 ing will be on the excess of the estimate 

 beyond the legal levy. 



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