SOURCES OF REVENUE AND TAXATION. The revenue is derived at present from the following taxes, etc., which are imposed according to the circumstances of the Province:— Land Tax. Date Tax. Animal Tax. Road Tax. House Tax. Boat Tax. Tribute from Tribes. Royalties. Customs. Sales (of Government properties, etc.). Woods and Forests. Miscellaneous, including rents, ferries, licences, stamped paper, market and court fees, slaughtering dues, etc., etc. LAND TAX.—A proportion of this tax is derived in certain Provinces from the “Ushur,” or tenth part, tax. This is assessed on the value of the products of the land, and is paid sometimes in kind, but generally in cash. The land tax is assessed on the extent and value of the irrigated land, and varies from 10 piastres to 60 piastres a feddan (acre). Rain lands pay less than irrigated lands, whilst those only recently coming under cultivation pay less than those already long cultivated, etc., etc. The DATE TAX is levied on date palms, at the rate of 2 piastres per tree, whether male or female. ANIMAL TAX is levied on camels, mules, sheep, horses, etc., etc., at the following rates:— Piastres. | Piastres. | Camel 20 | Sheep 1 | Horse 3 | Head of Cattle 5 | Mule or donkey 3 | Goat ½ The ROAD TAX is a light tax levied in certain places with the object of keeping the roads open and safe, and the wells dug and in good order. The BOAT TAX amounts to 2 piastres per ardeb capacity. The HOUSE TAX amounts to one-twelfth of the annual rental value of the building. The TRIBUTE FROM TRIBES is levied on those nomad tribes who own no lands or are not agriculturists. It is assessed by the Governor broadly on the value of their possessions in herds and other property. Gum, ivory, ostrich feathers and india-rubber[10] are the articles at present which pay a ROYALTY of 20 per cent. _ad valorem_ to Government. The Royalty on ivory has been recently reduced to 15 per cent. as a temporary and tentative measure. SALES AND MISCELLANEOUS explain themselves. [Sidenote: Budget.] The following are the special services and estimated receipts and expenditure for 1904-5:— SPECIAL SERVICES.