Theexpenditureofthecurrentyearbeingestimatedat52，000Pounds，andtherevenueat170，000Pounds，theresultingsurpluswillbe118，000
pounds。AnexaminationoftheaccountsofCyprus，forthefiveyearsprecedingtheBritishoccupation，enablesmetoaffirmthattheaveragesurplusofrevenueoverexpenditureinthatperiodwaslessthan100，000
Poundsperannum。ThefutureyearlycontributiontotheOttomanGovernmentfromthesurplusrevenuesofCyprus，undertheConventionofthe4thJune，1878，willnot，therefore，exceed，andmayfallshortof，thesumof100，000Pounds。NearlyonehalfofthisclaimforthecurrentyearwastakenbytheTurksfromsurplusrevenuebeforeourarrival。Weshalleasilymakeupthebalancefromtherevenuenowincourseofcollection。And，underordinaryconditions，thecurrentrevenuewillnotonlycovertheannualpaymenttothePorteandtheexpensesofadministration，butalsoprovideafairoutlayforroadsandsanitaryimprovements。
(Signed)
GEO。W。KELLNER，FinancialCommissionerofCyprus。
NICOSIA，CYPRUS，September25，1878。
ESTIMATEOFREVENUEANDEXPENDITUREFORTHEYEAR
1878-79——
|No|Revenue|Amount|No|Expenditure|Amount|——
|||_L_|||_L_|
|1|Dimesortithesonpro-||1|PayoftheTurkishGo-||
||duceofland……|72，000||vernorofCyprusfor||
|||||partoftheyear，and||
|||||oftheBritishHigh||
|||||Commisionerfor||
|||||remainderoftheyear；||
|||||alsoSecretarial||
|||||Establishmentsforthe||
|||||entireyear。|9，000|
|||||||
|2|Verghis，ortaxupon||2|FinanceandAccounts||
||property，professions|||Establishments……|1，400|
||andtrades……|22，000||||
|||||||
|3|Taxforexemptionfrom|||||
||MilitaryService……|9，000|3|LawandJustice，||
|||||includingInsularHigh||
|||||Court……|2，000|
|||||||
|4|Sheeptax……|11，000|4|AdministrativeEstab-||
|||||lishmentsofthesix||
|||||districtsofCyprus，||
|||||includingcostofcol-||
|||||lectionofdistrict||
|||||revenues，establish-||
|||||mentsofdistrict||
|||||JudicialCourts，&c……|13，500|
|||||||
|5|customsDuties……|13，400|5|CostofPrisons……|3，000|
|||||||
|6|ExciseonTobaccoand||6|CostofMilitary||
||Spirits……|16，850||PoliceForce……|16，500|
|||||||
|7|SaltMonopoly……|15，145|7|CustomsandExcise||
|||||Establishments……|5，000|
|||||||
|8|Miscellaneous，including||8|Miscellaneous，||
||taxonsaleandtransfer|||includingEducational||
||oflandedproperty，on|||Establishments……|1，600|
||measurements，oncon-||||_______|
||tracts，judicialfees|||||
||andfines，&c……|10，605||||
|||||||
|||||TotalofEstimated||
|||||Expenditure……|52，000|
|||||||
|||||Surplus……|118，000|
||GrandtotalEstimated|_______||||
||Revenue……|170，000||Grandtotal……|170，000|
|__|________________________|_______|__|______________________|_______|
DETAILESTIMATEOFEXPENDITUREFORBRITISHAND
NATIVEESTABLISHMENTSINCYPRUSFOR1878-79，BritishEstablishments。
L。s。d。
CostoftheNicosiaDivision……1，844120
CostofotherfivedivisionsofCyprus，viz。，Larnaca，Famagousta，Limasol，Papho，andKyrenia……7，00000
FinancialCommissioner……66600
Judicialditto……60000
JudicialClerk，andcontingencies……20000
InterpreterofHighCourt……24000
DirectorofCustoms……51000
CustomsandExciseEstablishments……5，00000
HighCommissionerandofficeestablishments，travellingexpenses，includingfurniture，400L……5，70000
TravellingallowancesforHighCommissioner……30000
Re-organisedPoliceForcefortheIslandofCyprus，includingpay，rations，andclothing……11，00000
TemporarytranslatorstobehereafterabsorbedinCivilEstablishmentsandcontingenciesinconnectiontherewith……1，34000
Miscellaneous……60000——
35，00000
NativeEstablishments。
Add。Piastres。
ExpensesofTurkishEstablishment2，609，549
Deduct。
PayofMutessarifforsixmonths，60，000piastres；Zaphtiehsforsixmonths，500，000piastres；Pensionersandcorrespondence&c……637，549——
1，972，00017，00000
TotalcostofBritishandNativeCivilEstablishmentsinCyprus……52，00000
ESTIMATESOFREVENUEANDEXPENDITUREIN
CYPRUSFOR1879-80。
ESTIMATEOFREVENUE，1879-80
NatureofRevenue。Estimate，1879-80。
PiastresL
Tithes8，640，000
Verghis3，400，000
Militaryexemption1，080，000
Sheeptax1，220，000
Miscellaneous2，000，000
Customs2，800，000
Excise2，128，000——
Total21，268，000==177，233
ESTIMATEOFEXPENDITURE，1879-80。
Designation。AnnualCostLs。d。Ls。d。
ESTABLISHMENTSOFTHECENTRAL
ADMINISTRATION。
TheHighCommissioner，ExecutiveandLegislativeCouncils11，106170
TheDepartmentofFinanceandAccounts2，12700
TheDepartmentofLawandJustice4，985120
DISTRICTESTABLISHMENTS。
TheDistrictofNicosia4，45380
“Larnaca4，58530
“Famagousta3，03580
“Limasol3，30640
“Papho2，95900
“Kyrenia2，13100
CustomsandExcise4，636180
Police23，241140
Prisons2，583170
Miscellaneous1，00000
Expensesofcollectionoftaxeshithertosoldtotax-farmers5，00000——
TotalofEstablishments。75，15210
PaymentunderagreementwiththePorte(about)96，00000
InterestonmoneyborrowedforPublicWorks，shownintheannexedSchedule，say1，20000
ExpensesoftheSurvey1，99000——
TotalExpenditure174，34210
APPENDIX。
SCHEDULES。
ROUGHDETAILOFTHEROADSTOBECONSTRUCTEDINTHE
FINANCIALYEAR1879-80。？
FromNicosiatocutthroughthefortificationsatthePaphoGate，makingaraisedcausewayoverditchandaroadconnectingitwiththeGovernmentOfficeattheHighCommissioner\'sresidence，andwiththemainroadfromNicosiatoLarnaca，about21/2miles800
FromNicosiatoKyrenia，about16miles1，100*
FromVassiliatoHaiGrosch(Kyreniadistrict)，about22miles1，600*
FromLarnacatoLimasol，about40miles6，000*
FromLimasoltoPapho，about39miles5，000&
ChrysokoutoLevka，about32miles5，000&
NicosiatoFamagousta，about35miles4，000^
FamagoustatoTrichomo，about15miles1，000^
ToimprovethetracksbetweenTrichomoandCarpas，35miles2，700^
RebuildculvertsonLarnaca-Famagoustaroad200^
ImprovingcountryroadsinLarnacadistrict900^
GapinMountainroadfromLarnacatoMessaria，tomakeitpracticableforcarts100^——
Total28，400
*Notfinishedforcarts。&Notcommenced。
^Mostofthesehavenotbeencommenced，August1879。
ROUGHDETAILOFNEWBUILDINGSTOBECONSTRUCTEDIN
THEFINANCIALYEAR1879-80。
Estimatedcost。？
RebuildtheKonakofNicosia3，000
“KonakandprisonatPapho。600
“MudirateatChrysokou70
“Custom-house，Policebarracks，andKonakatLimasol1，500
TheMudirateofKilanitoberebuiltatPlatraes500
Repairstovariousbuildings330——
Total6，000
APPENDIX。
ESTIMATEOFREVENUEANDEXPENDITUREFORTHEFINANCIALYEARENDING31stMARCH，1880，FORTHEDISTRICTOFBAFFO。
KindlysuppliedbytheChiefCommissioner，CaptainA。G。Wauchope，42ndHighlanders。
RevenueNo。1——TithesofKuklia？，100
“Ballo2，800
“Khrysokus3，400
“2——“SilkProduction760
“CaroubProduction333
“3Sheeptax？，760
Swinetax2502，010
“4——WeighingandMeasuringtax100
“5——CourtFees226
RegistrationofProperty120
InlandRevenueStamps80
“6——CustomsandExcise1，000
“7——Verghi3，747
Askeria(freedomfrommilitaryservice)708
“8——Miscellaneous100——？6，484——
EXPENDITURE。
No。1——BritishEstablishment，includingInterpreters？，330
“Nativedo。do。540
“2——HousesforCommissionerandAssistantdo。？0
Stationery47
TravellingExpensesofallofficers140277
“3——Pettyrepairs？00，Publicworks？20220
“4——MilitaryPolice3，200
Prison？14，DaaviCourt？71285
“5——CustomsandExcise280
“6——TithingExpenses880
“7——ExpensesofSheeptax？7，Pigtax？5，WeighingandMeasuring？8120
“8——CollectingLocustEggs120——
7，252
BalanceofsurplusRevenue9，232——？6，484——
SILKCULTIVATIONOFBAFFO。
“Thisyearthepeasantsbroughttothemarket34，000okesofSilk(93，500lbs。)cocoons，whichrealisedtothemabout6，800L。Thesecocoonswereboughtbythreemerchantsexceptingabout2，500okesofsilkwoundbythepeoplehere。“……“Youareawarethatthecocoonbeforebeinginafitstatetoexportmustbedried，andduringtheprocessagreatshrinkagetakesplace，whichvariesconsiderablyaccordingtotheoriginalqualityofthecocoon。Thisyearthecocoonwasexcellentandtheshrinkagesmall；31/2wetcocoonsequalling1
dry，whilelastyear5wetequalled1dry。
“Itisuponthedriedcocoonthatthetitheisfixed。Whenthecocoonisgoodandthepricelikewise，thereisverylittlewindingdonehere。“
“ItiscomputedthattheCaroubtreesintheBaffodistrictnumberabout40，000。OfOlivetreesIcannotgiveyouanythinglikeaguess；Ishouldonlybemisleadingyou。“
(Signed)，“A。G。WAUCHOPE。“
Itwillberemarkedthatnooutlayiscontemplatedforroad-makingorrepairsofbridges，norforanyofthenecessarypublicworks，asthegeneralrevenueoftheislandcannotaffordthelocalexpenditure。Thisotherwiseprosperouslittleprovincewouldbeself-sustaining，assufficientincomewouldberealisedfortheannualoutlayrequiredforroad-makingandotherimprovements。TherecannotbeatruerexampleoftheerrorinourConventionwiththePortebywhichwehaveagreedtothesurplusrevenueexhibitedbytheTurkishsystemofaccountsinanaverageoffiveyears。TheBaffoestimatesshowasurplusof9232L。uponthefinancialyear，butthereistheforcedneglectofallnecessaryimprovementsowingtothetermsofouroccupation，whichrobthecountryofabout100，000L。annually。AccordingtothefiguresoftheBaffoforecastofrevenueandexpenditure，CypruscanaffordtopaytheamountofrentaltothePorte，butthisistothedetrimentofallpublicworks，whichwillrendermaterialprogressimpossible，atthesametimethattheincubusofTurkishtaxationwillbepermanent。
JUDICIALADMINISTRATION。
ByanOrderinCouncilon14September，1878，powersweregivenfortheadministrationofCyprusbyaHighCommissionerappointedbyHerMajesty，togetherwithaLegislativeCouncilconstitutedaccordingtoClauseVI。：-
“TheLegislativeCouncilforthesaidislandshallconsistoftheHighCommissionerforthetimebeing，andofsuchotherpublicofficersandpersonswithinthesame，notbeinglessthanfourormorethaneightinnumber，asshallbenamedordesignatedforthatpurposebyherMajesty。“
InClauseXXI。：-
“TheHighCommissionermayconstituteandappointallsuchJudges，JusticesofthePeace，andothernecessaryofficersinthesaidislandasmaylawfullybeappointedbyherMajesty，allofwhomshallholdtheirofficesduringherMajesty\'spleasure。“
ItwasagreedwiththePorte：-
“I。ThataMussulmanreligioustribunal(MehkemeiSheri)shallcontinuetoexistintheisland，whichwilltakeexclusivecognizanceofreligiousmatters，andofnoothers，concerningtheMussulmanpopulationoftheisland。
“II。ThataMussulmanresidentintheislandshallbenamedbytheBoardofPiousFoundationsinTurkey(Evkaf)tosuperintend，inconjunctionwithadelegatetobeappointedbytheBritishauthorities，theadministrationoftheproperty，funds，andlandsbelongingtomosques，cemeteries，Mussulmanschools，andotherreligiousestablishmentsexistinginCyprus。“
TheTurkishlawcourtswerepreservedintheiroriginalconstructionunderthesupervisionoftheCommissionersofthesixdistricts：——
Lefkosia，Larnaca，Famagousta，Baffo，Limasol，Kyrenia。ThesecourtsaretheIdariandDaavi，theTemizorsupremecourtsittinginLefkosia。TheIdariandDaavicourtsexistindependentlyineachdistrict。TheCadiisjudgeintheIdari，whichiscomposedofthreeMussulmansandtwoChristianselectedbythepopulation，andthiscourtisspeciallypresidedoverbytheBritishCommissioner，andallcasesindetailaretranslatedandenteredintheregister。TheDaaviMedjlisorcourtconsistsoffivemembers——theCadi，twoMussulmans，andtwoChristians。
AnappealfromthedecisionsofthesecourtscanbemadetotheHighCourtofTemizatLefkosia，thedecisionofwhichisfinal，onlysubjecttotheinfluenceofClausesXXII。andXXIII。inpowersgrantedtotheHighCommissionerbyOrderinCouncilof14September，1878：-
“XXII。TheHigh。Commissionermay，asheshallseeoccasion，inherMajesty\'snameandonherbehalf，granttoanyoffenderconvictedofanycrime，inanycourt，orbeforeanyJudge，Justice，orMagistratewithinthesaidisland，afreeandunconditionalpardon，orapardonsubjecttosuchconditionsasmayatanytimebeawfullythereuntoannexed，oranyrespiteoftheexecutionofthesentenceofanysuchoffenderforsuchperiodastohimmayseemfit。“
“XXIII。TheHighCommissionermay，asheshallseeoccasion，inherMajesty\'snameandonherbehalf，remitanyfines，penalties，orforfeitureswhichmayaccrueorbecomepayabletoher，providedthesamedonotexceedthesumoffiftypoundssterlinginanyonecase，andmaysuspendthepaymentofanysuchfine，penalty，orforfeitureexceedingthesumoffiftypoundsuntilherMajesty\'spleasurethereonshallbemadeknownandsignifiedtohim。“
MIGRATORYBIRDS。
ThebirdsofpassagethatvisitCyprus(exceptingswallows)，exhibitapeculiarityintheirinsignificantnumberscomparedwiththeirmigrationsuponthemainlandsofAsia，SouthernEurope，andAfrica。ThebustardsthataresocommoninTurkeyandAsiaMinorareseldomseen。
ThegreycranefrequentlypassesoverCypruswithoutrestinguponitslongflight，andinthemonthofMarchitsloudcrymaybeheardsofarintheblueskythatitisdifficulttodistinguishtheflocksoftheselargebirdsatthestupendousheightoftheirairyroadtowardsthenorth。Evenshouldthecranescondescendtorestforashortintervalduringanunfavourablewind，theyleaveonthefirstopportunity。Ihavefrequentlyheardthemhighinairtravellingthroughoutthenight——thusduringnightanddaytheyhavebeensailingnorthwardstomakethemostoffairwindandweather。
Thesand-grouseistobeseenoccasionallyontheplainsofMessaria，butneverinthequantitiesthataremetwithinotherneighbouringcountries。Woodcocksarescarce，andthosewhichareshotmusthavehaltedintheislandduringtheirpassageenrouteforothershores。
SnipeareverynumerousinthemarshesofLimasolsaltlakes，Morphu，Famagousta，Kuklia，andLarnaca。Quailsareneverplentiful，andareinferiorinconditiontothoseofEgyptandSouthernEurope。WildducksaretobeseenonthelakenearFamagoustaandatLimasol。Thewood-pigeons，anddoves，togetherwithfly-catchers，arriveinApril，butneverinlargenumbers。
ReturnofVillages，Population，etc。，ofFamagoustaDistrict。
VillagesChurchesMosquesTurksChristiansTotalNaleiehofFamasousta9*2066853，9784，663
“Carpas3646133，4707，16810，638
“Messaria6866294，86112，43417，295
113132489，01623，58032，596
*IncludesFamagoustatown。
PiastresLs。d。
Thetaxesfortheyear1878amountedto1，370，221=11，418104
(ThisbeingpaidinCoimeataveryvariablerate，itisscarcelycorrecttoreducetheamountstosterling。)
Thetithesofthisdistrictwerefarmedoutin1878for……25，00000
Revenuethereforewas36，418104
Thetaxesfortheyear1879amountto……10，37990
ThisdoesnotincludeindirecttaxessuchasCustoms，say……1，00000
11，37990
Itisimpossibletocalculatethetithesyetforthisyear(1879)。FromFamagoustathechiefexportsarecorn，fromMessaria，donkeys，fruit，andpottery，thetwolatterchieflyfromVaroshia。
Cyprus：TrooditissaMonastery，4400feetabovethesea21September，1879。
Messrs。Macmillan&Co。
MYDEARSIRS，IfIamintimetosecurethelasteffortsoftheprinterperhapsthisletterinitsintegritymayconveytheinformationwhichtheautumnalseasonhasafforded。Thedifficultyofallwritersuponstrangecountriesliesintheirshortexperience。Eachmonthexhibitsthechangesofnatureinseasons，meteorologicalphenomena，andvegetation；
thusthefulltwelvemonthsshouldformthedataforadetaileddescription。IclosedmyaccountofCyprusinAugust；sincewhichfruitshaveripenedandvariouschangeshavedeveloped——allhaveaffordedinformation。
Taxationinkind，andGovernmentvaluationofproducewhilegrowing，hasbeenacryingevilthatIhaveendeavouredtobringbeforethepublicasoneofthoseinstancesofinjusticewhichstampstheoppressivesystemoftheTurkishadministration；thisunfortunatelyhasnotyetbeenabolishedbytheBritishGovernment。Ihavealreadydescribedthearbitraryandunjustlawsthatfettertheall-importantwinetrade，whichistheprincipalindustryofLimasol；butsinceIforwardedthemanuscripttoEnglandIhavemyselfwitnessedthemiserableeffectsofthepresentlawsduringtheadvanceoftheseasoninripeningtheproduceofthevineyards。
ThreeweeksagoIwalkedforsomehoursthroughtheboundlessextentofgrapecultivationatthefootofthemountainsbelowthevillageofPhyni；atthattimethecropwasripe，andshouldhavebeengathered。
Thebunchesofdarkredwereequaltothefinesthot-housegrapesofEngland，bothinweightandinsizeofberries；theblackwereabouttheaverageoftheBlackHamburg；thewhiteweresmallerandaboutthesizeofthecommon“sweet-water。“AdayortwoagoIagainvisitedthesamevineyards；thegrapeshadnotbeengathered，andIcomputedthatatleastone-thirdofthecropwasdestroyedbythedelay。Themagnificentbunchesofdarkredwereforthemostpartshrivelled，one-halftheberriesuponeachclusterbeingreducedtotheappearanceofraisins，andutterlydevoidofjuice，whilemanyoftheothervarietieswerecompletelywithered。Theexplanationgivenbythepeoplewassimpleenough——“Theofficialvaluerhadnotappeared，andwithouthiscertificatenograpescouldbegathered。“Thereareonlythreevaluerstoanextensivedistrict，anditisphysicallyimpossiblethattheycanperformtheirduties，evenweretheyinclinedtoattendwhensummonedtoeachvillage，intheabsenceofsomespecialinducement。Theactuallabourofwalkinguptheabruptinclinesuponthemountainsideswhichconstitutethevineyardsismostformidable，andatleastfourtimesthestaffisnecessary，ofyoungandcapablemen，ifthevaluationofthecropistobetakenwithdueconsiderationtotheinterestsofthegrower。ThedistressingresultthatIhavemyselfwitnessedinthepartialdestructionofthecropscanadmitofnoexcuse，butitexhibitsapainfulexampleofmal-administrationintheruinattendantuponaTurkishsystemoftaxation。
Somepersonsmaysuggestthatthedriedandwitheredgrapeswouldbesaleableasraisins：thisisnotthecase。Raisinsarenotmerelydriedgrapes，asisgenerallysupposed，butthebunchofwell-ripenedberriesisdippedinastrongsolutionofpotash，andistheneithersuspendedorismoregenerallylaiduponamattodry。InCyprusthegrowersseldompurchasepotash，buttheydiptheirgrapesinaleyproducedfromtheashesofcertainwoods。
Thevineyardsatthisseasonareswarmingwithaspeciesofbeccaficos，andthepopulationarebusyincatchingthesedeliciousbirdswithstickssmearedwithbird-lime。Itisaspeciesoffinch，alittlelargerthanthechaffinch，theplumageabrownishgrey；whenpluckedthebodyismuchlargerthanthecommonbeccaficos，butresemblesitinextraordinaryfatnessanddelicacyofflavour。Thenativespreservethembyboilingincommanderiawine，andtheyarehighlyappreciated。ThesemustbeaddedtothemigratorybirdsofCyprus。
Theacornsarenearlyripe，andIamassuredbythemonksthateventheseinsignificantproductionspayataxof6d。perkilo(about32
lbs。)，andthecropisvaluedaccordinglybythespecialauthority。
Therearethreevarietiesoflargetimberoaksinadditiontotheilexandthepricklyholly-leavedoak。Theacornsoftheilexandholly-
leavedspeciesaresmall，butthoseofthethreesuperiorspeciesvaryinsize，allbeingmuchlargerthanthoseofEngland，whileonevarietymeasuresnearlythreeinchesinlength。Thisisusedasfood，withnootherpreparationthansimpleroasting，andisconsideredtobesuperiortochestnuts。TheAncientBritonsusedtheacornasanarticleoffood，andprobablyitwasgroundintoflourafterthebitterprinciplehadbeenextractedbysoakinginrunningwater，inthesamemannerthatmanyvarietiesofwildyamsaretreatedbythenativesinAfrica。InadditiontotheuseoftheacornasasubstituteforchestnutsbytheCypriotes，thelargespecieswhenroastedblackmakesexcellentcoffeewithoutanyadmixtureoftherealberry。Allthevarietiescanbeusedforthispurpose，butthatalreadynamedispreferredassuperiorinflavour。TheEnglishpoorarenotcleverinadaptation，andareknowntobestronginprejudicesrespectingarticlesofdiet，butitappearsstrangethattheuseoftheacornhasbeenentirelyneglectedasanaidtothebulkofpurecoffee，whichwouldeffectaconsiderablesavinginthehousehold，iftheadulterationtookplaceathome。
AfewdaysagoIwasconversingwiththeoldmonkuponthequestionof“Chittimwood，“andIsuggestedmyowntheory，“thatSolomonrequiredthehighly-scentedcypressofthisisland“(fortheTemple。)Myvenerableinformantdeclared“thatawoodexiststothisdayinCypruswhichissupposedtobetheoriginalspeciesreferredtoinScripture；
thisisapinewhichisonlyfounduponthemountainsbetweenKykuandKhrysokhus。Thegrainandsurfacewhenplanedareexceedinglycloseandsmooth，andthetimberisstronganddurable，farexceedinginqualityallothervarieties。“ThenativenameforthistreeisKandro。Ihavesentamonktogathertheconesofthistree，whichIshallsendtoEnglandforseed，togetherwithasampleofthefoliage。
Sincerelyyours，SamuelW。Baker。
Sept。24，1879。
P。S。Mymessengerhasjustreturnedwithabranchandconesofthetree，whichisonlyfounduponthemountainsbetweenKykuandKhrysokhus。
Thereisnolongeradoubt。ItisabeautifulspeciesofCedar。
S。W。B。
End
