"تقارير إدارة أقسام ومناطق الأراضي المحتلة في بلاد الرافدين لسنة ١٩١٨. المجلد I" [ظ‎‎٥‎٠] (٤٧٠/١٠٥)

90
The shortage of wood for building and its prohibitive price has also restricted
activity in this direction. As is pointed out elsewhere, it is hoped that a supply
of ferro-concrete beams may be soon available for house construction and repairs.
Slaughter-house Tax. —The receipts from this tax have been low in both towns.
This is partly due to difficulties of collection, and also to the fact that there has
been a shortage of sheep owing to large purchases for the Army, and latterly for
Mosul. The supply of sheep is likely to improve next year owing to the reduction
of the military garrison, and the probable import of quantities from Central Arabia.
A slaughter-house is under construction at Najaf, and one will shortly be built
at Kufah. The fact that all animals will be slaughtered in these places will make
the collection of the tax far easier to control. Hitherto half of this tax has been
credited to General Revenues; it is earnestly hoped that its proceeds will, in future,
be entirely devoted to municipahties.
Oil. —The collection of licences on oil affords no difficulties. The comparative
insignificance of recipts in the past year is due to the irregularity and inadequacy
of supplies. It is hoped that this will shortly be remedied and an income of about
Rs. 12,000/- may be expected from the two towns in the coming year.
Wardiyah Tax. —This tax is collected once a month on all draft and pack
animals that ply for hire. It has been productive of a considerable income,
averaging in the last quarter Rs. 520/- p. m. at Kufah, and no less than Rs. 1,500/-
p. m. at Najaf. This is largely provided by the pilgrim traffic, and the honest
enthusiasm of the collectors for the unrelenting taxation of the stranger at the gates
has helped to swell the receipts.
Maidaniyah Tax —Is a tax of 2J per cent, levied on the sale proceeds of all
animals other than sheep sold in open market, and produces an average income
of Rs. 1,000/- p. m. at Najaf, and Rs. 300/- p. m. at Kufah. Najaf is the place of
sale for large numbers of animals brought in from outside.
The following are the approximate numbers and prices of animals sold each
month at present:—
Animals,
Number.
Price—Rs.
Donkeys
Horses
Mules
Oxen*
Camels*
Buffaloes
200
30-50
80-100
20-30
20-25
20-30
40/- to 100/-
100/- „ 300/-
150/- „ 700/-
75/- „ 100/-
100 /- „ 120 /-
1S0/- „ 200/-
Dallaliyah Is a similar tax to Maidaniyah, levied on all articles sold by
auction. It is not particularly satisfactory, as being difficult to control and easy
to evade. It has only been started one month in the two municipalities, and has
produced an income of Rs. 520/- at Najaf and Rs. 180/- at Kufah.
The principal goods auctioned are vegetables, carpets, old clothes and house
hold utensils, about one-half of the income being produced by the first of these
This augurs well for receipts in the vegetable season next year.
Watch and Ward. During the past year an assessment was made of all
houses and shops in Kufah and Najaf for the payment of this tax. At Najaf the
receipts from shops went by the name of Paswaniyah, and the money from private
houses was known as Kanasiyah and Baitiyah. At Kufah no distinction was
made and the tax was taken from houses and shops alike as Paswanivah.
Receipts from the shop tax are now collected as Paswaniyah in both towns
and the proceeds are set aside for the payment of Paswans, or as contributions to
police, when and if they replace them. It is expected that the receipts next year
t? 11 f 0 ^ 1 ? u Gr C i? nt ’ ° f f nts - Wl11 amount to 10,000 at Najaf and
R®’ 7>j> 00 /- at Kufah, where a charge is also levied on loaded bellams for much
needed protection.
Oxen^re^allTbouSt bTbutohZn “ , Naiaf . for slaughtering. The former are rare at present.
Uxen are usually bought by butchers outside and so very few pay Maidaniyah at Najaf.