This system is a blight of the gravest character upon the local industry of the inhabitants, and it is a suicidal and unstatesmanlike policy that crushes and extinguishes all enterprise. What Englishman would submit to such a prying and humiliating position? And still it is expected that the resources of the island will be developed by British capital! The great want for the supply of the principal towns is market-gardens. Imagine an English practical market-gardener, fresh from the ten-mile radius of Covent Garden, where despatch and promptitude mean fortune and success: he could not cut his cauliflowers in Cyprus until his crop of unblown plants had been valued by an official and while he might be waiting for this well-hated spirit of evil, his cauliflower-heads would have expanded into coral-like projections and have become utterly valueless except for pig-feeding. I cannot conceive a more extravagant instance of oppression than this system of taxation, which throws enormous powers of extortion into the hands of the official valuer. This person can oppose by delays and superlative estimates the vital interests of the proprietors; if the property is large, the owner will be only too glad to silence his opposition by a considerable bribe; the poor must alike contribute, or submit to be the victim of delays which, with perishable articles such as vegetables, represent his ruin. Is it surprising that the villages of the desolate plain of Messaria are for the most part devoid of fruit-trees? We are preaching to the Cypriotes the advantage of planting around their dwellings, as though they were such idiots as to be ignorant that "he who sows the wind will reap the whirlwind." If they plant fruit-trees under the present laws they are planting curses which will entail the misery of inquisitorial visits and the most objectionable and oppressive form of an unjust taxation. As the law at present stands, the amount of fruit is ridiculously small, and the quality inferior, while cultivated vegetables are difficult to obtain. Can any other result be expected under the paralysing effect of Turkish laws? which unfortunately British officials have the questionable honour of administering. I have heard officials condemn in the strongest terms the laws they are obliged to enforce. There are few persons who are obtuse to the sense of injustice, but at the same time the suggestion has been expressed that an extreme difficulty would be experienced should the taxes be collected in any other form than dimes. I cannot see the slightest truth in this disclaimer of responsibility for Turkish evils, and I believe the present difficulty might be overcome with little trouble by a system of rating the land ad valorem.