"تقرير عسكري عن بلاد الرافدين (العراق)" [ظ‎‎١‎٩] (٢٢٦/٤٣)

26
on everything with the exception of tobacco and spirits,
on which special rates are levied, hixport duty of 1 per
cent, is levied in the same manner. In Turkish terri
tories the Turks have manipulated their import tariff
from 10 per cent, to 30 per cent, according to their need
of money for government and chiefly military sources.
Many merchants of Mardin during the period 1918-1921
carried their goods to the Mosul market, but the
Nationalists in 1921 temporarily impaired this trade by
imposing an export duty of 8 per cent.
So long as there are hostilities between the Allies and
Turkey, the possibility of establishing a vigorous
blockade of the Jazirah tribes is remote. Their exclusion
from Mosul and other markets in Iraq would, however,
tend to bring the Shammar to terms.
5. Finance.
(a) Taxation—The old system of taxation obtaining in
the Ottoman Empire, i.e., one-tenth of all produce to
Government, has been adopted with a few modifications
in the Iraq portion of Northern Jazirah. At present,
after crop estimation, i.e., of all produce, taxes are
farmed or collected direct according to whether the
“ iltizam ” (auction) figure is higher or less than the
estimated one. The sheep or “ Koda ’ tax, 8 annas pei
sheep, and 1 rupee per camel, is collected direct. The
system of farming the taxes is of political importance.
The advantages and disadvantages of the various
methods in vogue are enumerated below.
( 1 ) Iltizam (Auctioneering).
(i) Leads to speculation.
(ii) Produces discontent and leads to persistent
complaints from both multazims (tax-farmers) and
tax-payers.
(iii) It is a form of government trading and tends
to lower the dignity of the ruling power. Dignity is
more estimable in Arab eyes than honesty.
(iv) The incidence of taxation rests more heavily
on good than on bad farmers with equally good and
commensurate pieces of soil. l< A” by good farming
produces 100 tighars (a local measure) and pays 10
tighars as revenue. B r by indifferent farming
produces 70 tighars and pays 7 tighars as revenue-
in theory. In practice “ A ” is much more heavily
penalized. The multazims know that he is a good