members, and another was a commercial tribunal for the settlement of
petty commercial disputes. These have both fallen into abeyance; and,
seeing that Christian evidence is not accepted in the civil causes, it
is difficult to understand how the Christian population could ever have
benefited, at any rate by the latter.

* * * * *

_Revenues and taxes._--The revenue of the province is derived from the
following sources, viz.--

_Virgu_ (income tax).

_Monayene-askereh_, or the tax paid by the Christians in lieu of
military service. It is, however, one of the grievances alleged by the
Christians, who declare their willingness to serve; but as many
Mussulmans would willingly pay the tax to be exempted from the chance of
enlistment, the hardship applies to all parties.

_Customs, tithes, excise._

The Virgu is a species of income tax, inasmuch as it is a rate levied
ostensibly on the wealth of individuals; but, instead of being a per
centage on the income, it has resolved itself into a mere capitation
tax, and is ill-adapted, as such a tax must always be, to the relative
wealth of individuals. A certain sum was arbitrarily fixed upon to be
paid by the province. The government appears to have omitted to enquire
whether the wealth of the country would enable it to pay so large a sum
as that demanded. In 1853, the tax was divided into three portions,
according to the numbers of each persuasion, and has been thus collected