e animals and pays an
agreed rate for their hire. The crops, after deduction of Government
tithe, are usually divided equally between both parties, but the
conditions vary according to circumstances and the nature of the crops
grown.

If cultivated land be given to the partner, such land must be returned
to the contractor in the same state of cultivation as received, or the
contractor, at his option, may claim the return of the seed his partner
received with it.

There are also a considerable number of leaseholders paying a fixed
rent. The monasteries are the largest landowners, and both cultivate
their own land and let out portions to the monks or to private farmers.
Much land is also held by the Church, and this is frequently let out on
a yearly lease, with the result that it is badly farmed and speedily
worked out.

The country is rather sparsely populated by about 275,000 inhabitants,
and although the cultivators are laborious when working for themselves
and when free from the hands of the usurers, they are still very
backward in their methods and appliances. A less conservative attitude
has of late been observed, and a greater readiness has been manifested
in seeking and following the advice of the Agricultural Department.
There is a great amount of indebtedness among the peasantry and usurious
practices abound. This undoubtedly checks progress, as few of the
smaller farmers are free agents. The matter has lately been the subject
of a special Commission appointed by Government. Laws have this year
(1919) been passed by the Legislative Council dealing with usury and
indebtedness.

_Tithes and Taxation_

The tithe, which forms the principal source of Government revenue, is
one-tenth of the produce of the land on wheat, barley, oats, vetches,
rye and favetta, measured on the threshing-floors and delivered in kind
at the Government Grain Stores. Certain allowances are made to the
tithe-payers for transport. In the case of carobs, which are also
subject to this tax, the tithe is taken in money from exporters at the
Custom House at the rate of 9 cp. (1s.) per cantar from the districts of
Nicosia, Larnaca and Limassol, and 8 cp. per cantar from the other three
districts.

There are certain export dues, in lieu of tithe, payable on the
following commodities: Aniseed 33 cp., cotton 55 cp., linseed 18 cp.,
mavrokokko (black cummin) 7 cp., and raisins 10 cp. per 100 okes; silk
cocoons 6-3/4 cp., wound silk 18 cp.,