tobacco as regards size of leaf, but contained too much
moisture for the English market. The tobacco was found to smoke rather
hot and was only mildly aromatic, but it was believed that these defects
would probably disappear with more experience in the curing. The samples
referred to were incompletely cured, having been submitted quickly in
order to roughly ascertain their quality. The report on the whole was
moderately encouraging, and it is hoped that later samples which have
been better cured will be found superior.

The tobacco grown in Cyprus is mostly of the Samsoun, Trebizond, Kavalla
and Hassan Keff varieties.

The normal importation of tobacco into Cyprus is about 180,000 okes,
which produces an import duty of L4,500 a year, at the rate of
4-1/2_cp._ per oke.

The average amount paid for banderolles on tobacco when issued from
factories for consumption is about L30,000 a year, which at the rate of
3_s._ 6-1/2_cp._ per oke equals a banderolle duty on 161,000 okes; the
difference of about 20,000 okes would be cigarettes exported on which no
banderolle duty is paid.

If, then, no tobacco were grown and none imported the Government would
lose L35,000 revenue annually. It would appear to be immaterial from a
revenue point of view whether tobacco were imported or grown in the
Island, since the imposts are the same, viz. on imports 4-1/2_cp._ per
oke import duty and 3_s._ 6-1/2_cp._ per oke banderolle duty; on
locally grown tobacco 4-1/2_cp._ per oke transport duty and 3_s._
6-1/2_cp._ per oke banderolle duty. There is, however, this difference,
that the money leaves the Island when the tobacco is imported and
remains and fructifies when it is locally grown.

Tobacco cultivation is in many ways well suited to this Island, as a
great part of its cultivation as well as the gathering may be done by
women and children. It need not therefore make any serious demand upon
man labour, which is already insufficient, and much of the work can be
performed by those who are unfit for heavy field work. It is a summer
crop, which is greatly in its favour, the quality when grown "dry" being
much finer than when irrigated. Its introduction broadens the basis of
cultivation, provides a revenue from land that would otherwise lie
fallow and is a useful element in any system of rotation. As it calls
for careful preparation and thorough cultivation of the soil it has a
great educative influence on a people prone to slovenly, primitiv