The normal importation of tobacco into Cyprus is about 180,000 okes, which produces an import duty of £4,500 a year, at the rate of 4-1/2_cp._ per oke. The average amount paid for banderolles on tobacco when issued from factories for consumption is about £30,000 a year, which at the rate of 3_s._ 6-1/2_cp._ per oke equals a banderolle duty on 161,000 okes; the difference of about 20,000 okes would be cigarettes exported on which no banderolle duty is paid. If, then, no tobacco were grown and none imported the Government would lose £35,000 revenue annually. It would appear to be immaterial from a revenue point of view whether tobacco were imported or grown in the Island, since the imposts are the same, viz. on imports 4-1/2_cp._ per oke import duty and 3_s._ 6-1/2_cp._ per oke banderolle duty; on locally grown tobacco 4-1/2_cp._ per oke transport duty and 3_s._ 6-1/2_cp._ per oke banderolle duty. There is, however, this difference, that the money leaves the Island when the tobacco is imported and remains and fructifies when it is locally grown. Tobacco cultivation is in many ways well suited to this Island, as a great part of its cultivation as well as the gathering may be done by women and children. It need not therefore make any serious demand upon man labour, which is already insufficient, and much of the work can be performed by those who are unfit for heavy field work. It is a summer crop, which is greatly in its favour, the quality when grown "dry" being much finer than when irrigated. Its introduction broadens the basis of cultivation, provides a revenue from land that would otherwise lie fallow and is a useful element in any system of rotation. As it calls for careful preparation and thorough cultivation of the soil it has a great educative influence on a people prone to slovenly, primitive husbandry, and corn crops following tobacco have frequently given a larger, more uniform yield. At the same time it is an open question whether the crop can be grown and the leaf cured by the Cypriot farmer to produce a tobacco which, under normal conditions, will successfully compete in quality and price with the Macedonian tobacco. TANNING MATERIALS AND DYE-STUFFS Tanneries are fairly numerous and large quantities of skins are tanned and sold to native boot-makers. Before the war, goat- and sheep-skins and ox-hides were practically the only kinds handled, the two former being mainly used for the uppers of boots. The top-boots worn by villagers are nearly all made from goat-skin, locally called "totmaria." Since the war pig-skins and dog-skins have been also used. Camel-skins are often employed for making soles. Pine bark and sumach are the native tanning substances chiefly used in the local tanneries. The pine is one of the commonest forest trees of the Island. Shinia leaves (_Pistacia Lentiscus_) are also used (see p. 51). _Sumach_