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M. Moutran estimates the expense of an efficient internal administration at 64,290,758 frs., including in this sum 15,000,000 frs. as Syria's share of the interest on the Public Debt, 5,000,000 frs. for interest a preliminary loan of 100,000,000 frs., and 1,760,000 frs. for a foreign resident with a staff of commandants, inspectors, &c., leaving a balance of over 9,000,000 frs.

Taxes.—See Anatolia, No. 59 of this series, p. 129. It will suffice here to note the heavy pressure on land, which has to pay not only the tithe, now amounting to 12.63 per cent. of the crop, but also a direct tax of 4 per cent. of on the value of the land (an increase of 6 per cent. is made where no tithe is payable). Taxes on wine production, in conjunction with the tithe, reach 29-63 per cent. of the gross produce. The agricultural class is further burdened with the cattle tax, from which only animals under two years and two draught animals per cultivator are exempt. (For the tobacco and salt monopolies cf. p. 128.)

(2) Currency

The currency of Syria is, of course, that of the Ottoman Empire, being based on the Turkish pound (£T) or lira, which has the nominal value of 100 gold