The Handbook of Palestine/Part 5

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High Commissioner.—Under the Palestine Order in Council, His Majesty may, by a Commission under his Sign Manual and Signet, appoint a fit person to administer the Government of Palestine under the designation of High Commissioner and Commander-in-Chief.

Chief Secretary.—The Chief Secretary is the High Commissioner's principal adviser on administrative matters, and is the usual channel of communication between the High Commissioner and other officials. He normally administers the Government during the absence from Palestine of the High Commissioner.

Appointment of Officers.—The High Commissioner may, subject to the direction of the Secretary of State, appoint or authorize the appointment of such public officers of the Government of Palestine under such designations as he may think fit, and may prescribe their duties; and all such public officers, unless otherwise provided by law, shall hold their offices during the pleasure of the High Commissioner.

Attorney-General.—The Attorney-General is the legal adviser of the Government. He drafts all Government bills and gives the necessary instructions to the Solicitor-General in all criminal cases tried on information.

​Treasurer.—The Treasurer is the chief accounting officer of the Government, whose financial and accounting operations are under his general management and supervision.

Districts.—At the end of the period of Turkish rule Palestine lay, administratively speaking, partly in the autonomous^[1] Sanjaq (Liwa, Mutesarriflik) of Jerusalem, partly in the Vilayet of Beirut. Its administrative divisions were as follows :

		Qazas.
Autonomous Sanjaq of Jerusalem	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \\\ \\\ \\\ \\\ \ \end{matrix}}\right.}}$	Jerusalem.
		Jaffa.
		Hebron.
		Gaza.
		Beersheba.
Sanjaq of Acre (in Vilayet of Beirut)	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \\\ \\\ \\\ \\\ \ \end{matrix}}\right.}}$	Acre.
		Haifa.
		Safed.
		Nazareth.[2]
		Tiberias.
Sanjaq of Nablus (in Vilayet of Beirut)	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \\\ \\\ \ \end{matrix}}\right.}}$	Nablus.
		Jenin.
		Tulkeram.

Each Qaza was administered by a Qaimaqam, who was responsible to the Mutesarrif. The Qazas were sub-divided into Nahiehs, under officials known as Mudirs; and the smallest unit in this symmetrical administrative organization was the village, ruled by its Mukhtar (headman) and his Azas (elders).

From 1920 to 1922 the country was divided into the seven Districts of Jerusalem, Jaffa, Phoenicia, Galilee, Samaria, Gaza and Beersheba, each of which, with the exception of Beersheba, was farther divided into’ sub-Districts. On the 1st July, 1922, there was effected an amalgamation ​of Districts into four Provinces, and the administrative divisions are now as follows:

Governors.—The Governor is for most purposes the head of all executive departments in his Province. The celebration of marriages of British subjects in Palestine is conducted under the Foreign Marriages Act, the Governor being the Marriage Officer within his Province.

Mukhtars.—Under the Governors and District Officers are the Mukhtars, or headmen of villages. Their powers and duties have not yet been codified, but included among them are:

(a) to keep the peace within the village;

(b) to send information to the nearest Police Station of anyserious offence or accident occurring in the village

(c) to assist Government Officers in the collection of revenue;

​(d) to publish in the village any Public Notices or Proclamations sent to them by the Governors;

(e) to keep a register of all births and deaths within the village, and to send a copy to the Principal Medical Officer once a quarter.

Principal Departments.—The principal Departments of the Government of Palestine, besides those already mentioned, are the Departments of: Agriculture and Fisheries (including Veterinary and Forests); Antiquities; Customs (including Ports and Lights); Commerce and Industry (including Stores); Education; Public Health; Land Registration; Public Security (including Gendarmerie); Posts, Telegraphs and Telephones; Public Works; and Railways.

Executive Council.—There will be, for the purpose of assisting the High Commissioner, an Executive Council consisting of the Chief Secretary, the Attorney-General and the Treasurer, who shall be styled ex officio members, and such other persons holding offices in the public service of Palestine as the High Commissioner may appoint. Whenever upon any special occasion the High Commissioner desires to obtain the advice of any persons within Palestine, they may be summoned for such special occasions.

Legislative Council.—There will be a Legislative Council consisting of 22 members in addition to the High Commissioner, of whom Io shall be official and 12 unofficial.

The unofficial members will be elected in accordance with such Order in Council, Ordinance or other legislative enactment as may from time to time provide for elections to the Council.

The Legislative Council will have full power and authority, without prejudice to the powers inherent in, or reserved by this Order to, His Majesty, and subject always to any conditions and limitations prescribed by any instructions under the Sign Manual and Signet, to establish such Ordinances as may be necessary for the peace, order and good government of Palestine, provided that no Ordinance shall be passed which shall restrict complete freedom of conscience and the free exercise of all forms of worship, ​save in so far as is required for the maintenance of public order and morals; or which shall tend to discriminate in any way between the inhabitants of Palestine on the ground of race, religion or language.

Law.—The criminal, civil and administrative law of Palestine is Ottoman Law except in so far as it has been modified or altered by Ordinance of the Palestine Government.

Turkish Courts.—Under the Ottoman Government a Court of First Instance composed of three judges was established in each Qaza, and a Court of Appeal, composed of five or more members, in each Sanjaq. In Palestine there were thirteen Courts of First Instance and three Courts of Appeal. In addition single judges, or Justices of Peace, were appointed in the principal towns, their jurisdiction being laid down in a law passed in 1913.

O.E.T.A.—The Administration of Justice during the two and a half years of Military Occupation was controlled by a British official known as the Senior Judicial Officer, who, on the one hand, took the place of the Ottoman Ministry of Justice, and exercised administrative control over all the Courts and Land Registries that had been established by the Military Authorities, and, on the other hand, acted as Legal Adviser to the Chief Administrator and the different Departments of the Administration.

Civil Administration.—The establishment of the Civil Administration in July, 1920, did not involve any large change in the administration of justice.

The Senior Judicial Officer of the Military Administration became the Legal Secretary of the Civil Administration, and continued his former functions of

(a) advising the Government on legal matters;

(b) acting as a responsible Minister of Justice;

in addition he was entrusted with the general supervision of the Land Registries, cadastral surveys, and questions ​concerning land. In July, 1922, the post of Legal Secretary was abolished and that of Attorney-General substituted.

Court of Appeal.—The Court of Appeal is presided over by the Chief Justice of Palestine, and includes a British Vice-President and four Palestinian members. Sitting as a Court of Appeal, the Court has jurisdiction, subject to the provisions of any Ordinance, to hear appeals from all udgments given by a District Court in First Instance or by the Court of Criminal Assize or by a Land Court. Sitting as a High Court of Justice, it has jurisdiction to hear and determine such matters as are not causes or trials, but petitions or applications not within the jurisdiction of any other Court.

In civil matters, when the amount of value in dispute exceeds £E. 500, an appeal lies to the Privy Council.

District Courts.—There are four District Courts, namely: the Court of Jerusalem, serving the Jerusalem District; the Court of Jaffa, serving the Districts of Jaffa and Gaza; the Court of Phoenicia, sitting at Haifa and serving the District of Phoenicia; and the Court of Samaria and Galilee. Each Court consists of a British Judge and two Palestinian members.

District Courts exercise jurisdiction

(1) as a Court of First Instance:

(2) as an Appellate Court from the said Magistrates’ Courts, subject to the provision of any Ordinances or Rules.

In commercial cases the President of a District Court may appoint two persons of commercial experience to sit with him in lieu of the other members of the Court. Such persons so appointed are judges of fact and not of law.

​Magistrates’ Courts.—There are Magistrates’ Courts in each Sub-District having competence in civil suits where the value of the subject-matter does not exceed £E. 100, and in criminal cases where the maximum penalty is one year’s imprisonment.

Magisterial Warrants.—Governors and certain District Officers are given magisterial powers, in virtue of which they can try minor offences under the Penal Code and contraventions of the Ordinances issued by the Administration, and can pass sentences up to six months’ imprisonment.

Capitulations.—The Capitulations are abolished as regards Palestine by Art. 8 of the Mandate. Citizens of the United States have, however, the right to be tried in criminal cases before their Consul.

Tribal Courts.—The High Commissioner may establish Tribal Courts for the District of Beersheba and in such other tribal areas as he may think fit. Such Courts may apply tribal custom, so far as it is not repugnant to natural justice or morality. Accordingly, in the District of Beersheba, which is inhabited almost entirely by Beduin tribes, there is, besides a Civil Magistrate, a Court composed of the leading Sheikhs, which deals with minor offences and tribal disputes; a British Judge from Jerusalem tries the more serious criminal cases when they occur, and hears appeals from the judgments of the Sheikhs’ Tribunal and also from the Civil Magistrate.

Blood Feud Commissions.—In those parts of Palestine inhabited principally by Beduin, ancient local custom recognizes the authority of Blood Feud Commissions, composed of leading and trusted Sheikhs and Notables of the region in question, to settle the blood feud by the payment of blood-money (diyet), so that the feud may not develop into an interminable vendetta. The preliminary of the agreement is a truce (atwa), arranged between the families of the murdered and the murderer, the family of the murdered producing a guarantor (kafil), who pledges that it will not attack the family of the murderer during the time the atwa is in force.

​When the final arrangements for the peace-making (tiba) are made, the family of the murderer visit the injured family, pay the diyet, whereupon the murderer is produced and pardoned.

Languages of Pleadings.—Arabic is the normal language of pleading in the Magistrates’ Courts. Summonses and other legal processes are issued in English and Hebrew according to the character of the person to whom they are addressed. In certain areas, called "tri-lingual areas," official documents are written, and oral pleadings are conducted, in any of the three official languages. The tri-lingual areas, in which Hebrew and English may be used, comprise the three principal towns of Palestine, namely: Jerusalem, Haifa and Jaffa, and also the District of Jaffa and the sub-districts of Tiberias and Safed.

Municipal Benches.—Honorary Municipal Magistrates have been appointed with power to deal with contraventions of Municipal by-laws and Government regulations, and with authority of imposing penalties not exceeding £E. 5 or imprisonment not exceeding 15 days.

Land Courts.—Special Courts have been established for hearing actions concerning the ownership of land and also for settling the title to immovable property. The Ottoman restrictions against foreigners and corporations holding land have been repealed.

Moslem Religious Courts.—The Moslem Religious Courts have exclusive jurisdiction in matters of personal status of Moslems and Moslem waqfs.

Under the Turkish Government there were Sharia Courts, each presided over by a Qadi, in Jerusalem, Jaffa, Hebron, Gaza, Beersheba, Ramleh, Nablus, Jenin, Tulkeram, Nazareth, Tiberias, Safed, Acre and Haifa. These Courts have been maintained. The Sharia Courts deal with matters of Moslem personal status (marriage, divorce, inheritance, intestacy, constitution of waqf and the like), and in addition to their contentious work deal with a large amount of non-contentious business.

There are Muftis (elective Moslem jurisconsults, whose ​duty it is to issue, in the form of a fetwa, canonical rulings on points of Moslem religious law) of the Hanafi rite in the above-mentioned fourteen towns, and a Mufti of the Shafi rite in Jerusalem.

There is an appeal from the Sharia Courts to the Moslem Religious Court of Appeal, sitting in Jerusalem and consisting of a President and two members. An Inspector visits the Sharia Courts of the country and reports upon their work.

Non-Moslem Religious Courts—The non-Moslem Communities exercise jurisdiction in matters of marriage, divorce and alimony, and inheritance over the members of their community, and the judgments given by their religious courts in these matters are executed through the Execution Office of the Civil Courts.

The Courts of Christian Communities have:

(i) exclusive jurisdiction in matters of marriage and divorce, alimony, execution and confirmation of wills of Palestinian members of the Community;

(ii) exclusive jurisdiction in any other matters of personal status of such persons, where all the parties to the action consent to their jurisdiction;

(iii) exclusive jurisdiction over any case concerning the: constitution or internal administration of a waqf constituted before the Religious Court according to the religious law of the community.

A Rabbinical Council composed of two Chief Rabbis—one for the Sephardic and one for the Ashkenazic communities—and six Rabbinical members together with two lay Councillors, was elected in February, 1921. This Council, which constitutes a Court of Appeal from the Rabbinical Courts of the Jewish Communities in the towns and villages, is recognized by the Government as the sole Rabbinical authority.

The Rabbinical Courts have:

(i) exclusive jurisdiction in matters of marriage and divorce, alimony, execution and confirmation of wills of Jewish Palestinian subjects;

​(ii) jurisdiction in any other matter of personal status of Jewish persons, where all the parties to the action consent to their jurisdiction;

(iii) exclusive jurisdiction over any case as to the constitution or internal administration of a waqf constituted before the Rabbinical Court according to Jewish Law.

Under the Turkish régime the registration of marriages and divorces was carried out by the Census Office (Nufus). Under the British Administration the registration is carried out by the religious authority which celebrates the marriage, a copy of the certificate being sent to the Governor, who keeps a register of all marriages and divorces in his Province. For the Moslems mazuns (registrars) have been appointed in each District by the Qadis, who are alone qualified to celebrate and register marriages. For the Christians the Patriarchates and for the Jews the Rabbinical Council, are responsible.

Advocates.—The number of advocates admitted in Palestine at the beginning of 1922 was as follows:

Law Classes.—In response to a widespread desire for legal training, Law Classes were opened in Jerusalem in November, 1920, and are now attended by 150 students. Lectures are given in English, Arabic and Hebrew. The courses are of three years, at the end of which period a student who obtains a diploma in all subjects will be entitled to a licence as an advocate, after serving for a certain period with a qualified lawyer.

Registration of Companies, Co-operative Societies and Partnerships.—When the Civil Administration was established immediate measures were taken to encourage corporate enterprise, and two Ordinances were published dealing with :

​The first was based upon the Indian Law on the matter, the second on the British Consolidated Statute of 1907, with the introduction of considerable simplifications. The registration is carried out by the Courts. During 1921, 24 limited liability Companies were incorporated in Palestine with an authorized capital of £E. 850,000. 14 foreign companies and 32 commercial partnerships were registered in Jerusalem alone and 14 co-operative societies were incorporated.

Registration of Trade Marks and Patents.—The registration of Patents and Trade Marks is also carried out at the Courts.

Legislation.—Since the establishment of the Civil Administration an abnormal amount of legislation has necessarily been called for, and Ordinances have been passed by the Advisory Council dealing with the following subjects: immigration; advertisements; passports; immovable property; land law; land transfer; forestry; fisheries; antiquities; credit banks; prevention of crimes; town planning; port dues; police; local councils; land courts; rents; survey; road transport; pharmacists; notaries public; Orthodox Patriarchate of Jerusalem; tobacco taxation; collective responsibility for crime; etc.

Court Cases.—The following table shows the number of cases tried by the various Courts in Palestine in 1921:

The fees received by all Courts in Palestine in the year 1921 amounted to £E. 55,380.

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Taxation and Revenue.—The present Administration has maintained the Ottoman Government's system of taxation, in some cases modifying the taxes levied, in others abolishing the more vexatious and oppressive. Ottoman taxation embraces a pecularity which does not exist in other countries. A number of lucrative and important imposts are collected by the Administration of the Ottoman Public Debt (O.P.D.A.), the receipts appearing in the State accounts but being retained by the Debt. Any balance, which may exist after the amounts due to the bondholders have been set aside, are distributed in varying proportions between the State and the O.P.D.A. Thus there are two revenue collecting agencies operating side by side, but the Revenue Department exercises a general supervision over the Debt Agencies, who look to their headquarters in Constantinople for administrative orders.

The principal taxes and other sources of revenue in Palestine are:

1. Customs—including import duties, specific and ad valorem (for details and exemptions, see later).

2. Port Dues—(vide Port Dues Ordinance, 1921).

(i) Port Dues are payable at the following rates :

The maximum due payable on any vessel is £E. 20, but if a vessel has paid dues at one port in Palestine, half only of the dues, with a maximum of £E. 10, shall be payable at any other port in Palestine. In the case of a vessel arriving and leaving without taking or discharging cargo, or passengers, only one-half of the due shall be charged.

(ii) A fee of PT. 15 is charged for the measurement of a vessel.

​(iii) The following vessels are exempt from the dues:

(α) Men of War;

(β) Vessels in distress or making use of the port as a port of refuge;

(γ) Vessels, tugs, lighters’ pontoons and launches plying exclusively in any or between ports of Palestine, which pay the dues mentioned below;

(δ) Yachts belonging to recognized Yacht Clubs and wholly in ballast.

(iv) All Port Dues are payable at the office of Ports and Lights, and a clearance certificate is obtainable at a fee of PT. 5.

(v) The following Palestinian vessels shall be registered and pay the following annual rates:

(α)	Sailing, steam or motor vessels, steam or motor launches, and vessels of a similar nature	£E. 4 p.a.
(β)	Steam or motor lighters	£E. 2 p.a.
(γ)	Sailing or man-handled lighters	£E. 1 p.a.
(γ)	Boats	£E. 1 p.a.

(vi) Boatmen, fishermen, lightermen, stevedores, ship-chandlers, hotel representatives, etc., are licensed for a fee of 300 millièmes per annum, and any other person whose occupation or profession brings him within the enclosure of a Palestinian port pays a fee of 200 millièmes per annum.

(vii) A fee of 15 millièmes is payable for each policeman placed on board a vessel for any period up to 12 hours.

Quarantine Dues.—For fees, see Regulations for Quarantine Services.

3. Licences, Excise and Internal Revenue not otherwise classified.—

(i) Tithe (Ushur).—The system of tithe dates from earliest times. Originally one-tenth of the crop was taken in kind. Ottoman legislation, through financial necessity, has increased this rate to one-eighth or 12½%, viz. 1½% by Decree of 1302 (1886) and 1% by Decree of 1313 (1897). Tithes were farmed out to contractors at the time of the British ​Occupation, and were often a source of abuse and imposition upon the peasantry.

Since the Occupation the system of tithing has been continued, but the contractor has been eliminated, and direct assessment and collection of tithes inaugurated. The tithe of one-eighth, formerly taken in kind, is now collected in money, and assessed in kilogrammes. The list of prices is fixed and a statement of assessment is posted in each village. Appeals against the redemption price are heard by a special committee, whose decision is final. Such appeals must be lodged within ten days from the publication of the redemption price.

Redemption prices are fixed by the Department of Revenue after consultation with Governors, who, in turn, obtain the opinions of local councils, mukhtars, notables, big farmers, etc., fixing the redemption price slightly below the local market price.

Comparison of Redemption Prices:

The collection of the redemption price is not made from each individual cultivator, but from the mukhtar, who undertakes to collect the entire amount due from his village against a rebate of 2% of the amount collected. The amount may be settled in three monthly and equal instalments. Arrears due after this period are subject to 9% interest.

Tithe is taken on cereals, fruits, and vegetables. The produce of mulk lands, which are of the freehold category, is exempted when enclosed to the extent of less than one donum, Other mulk lands in the vicinity of towns also ​enjoy immunity from tithe, but they are subject to a higher rate for land tax, i.e. 10 per mille, with additions amounting to 56% of the original tax.

Seasonal variations in crops necessitate two separate annual assessments, the first, during the months of April, May and June, known as the "Winter Tithe," and the second, during July and August, known as the "Summer Tithe." Separate estimations are carried out on fruits and vegetables.

An estimating commission is composed of two Government representatives, a clerk and a village elder, the two former being salaried officials of the Government. Control is exercised by special control commissions, which are again further controlled by officials of the District Administration.

The estimation of crops is carried out in some instances by assessing the standing crops; in others, crops are assessed on the thrashing floor, the choice of either method being left to the Governors’ discretion.

The assessment for tithe amounted in 1919 to £E. 273,000, in 1920 to £E. 488,600, and in 1921 to £E. 292,000.

The above figures include tithes which are assigned to Moslem religious endowments (awqaf).

The Government continues to carry out the provisions of the Ottoman Tithe Laws of 1889 and 1891, which in so far as the theory of tithing is concerned are adequate. Vineyards planted with American stock are exempted from tithes for a period of ten years from the date of planting (Public Notice of the 25th September, 1920).

Cotton is exempted from the payment of tithe for a period of two years (Public Notice of the 15th February, 1921). Lands which are leased by or through the Department of Agriculture for crop experimentation are immune from the payment of tithe.

(ii) Animal Tax (aghnam).—During the months of February and March the following animals are enumerated by tax-collectors, and are taxed per head: Sheep, PT. 4·8 ; Goats, 4·8; Camels, 12; Buffaloes, 12; Pigs, 9.

​Camels used solely for the purpose of ploughing are exempted from this tax by a decision of the High Commissioner, dated the 4th March, 1921.

(iii) Immovable Property Tax (Werko).—All property, whether built upon or otherwise, is subject to a tax varying according to the nature of the property of from 4 per mille to 10 per mille of the capital value as ascertained by assessment commissions. The valuation of property in Palestine was carried out some 25 years ago, and is, therefore, an obsolete assessment. It is grossly inaccurate and undervalued. The Ottoman authorities, aware of the annual loss in revenue through this cause, endeavoured to remedy it by increasing the rates of taxation by arbitrary additions, which at the outbreak of war were 56% in the case of land, and 51% in the case of building property. These additions are maintained, but the increase in the value of property since the war makes a new valuation of all immovable property a matter of necessity in the near future. This especially applies to building property in the towns of Jerusalem, Jaffa and Haifa, where the annual value has increased in some cases by 300% On properties being transferred or conveyed new assessments are made and inserted in the registers.

(iv) Wine and Spirit Licences and Excise Duties.—The licence for the sale of wines and spirits is applicable to hotels, clubs, shops, restaurants, cafés or any places where alcoholic beverages are sold in open measure. The licensing fee is calculated upon the rental value of the space utilized for sale or drinking purposes, and varies from 8·⅓% to 25% according to the class of the establishment. The excise duty is leviable on all producers. Elaborate regulations are laid down by the Ottoman Laws of the 14th August, 1881, and 13th August, 1912, which fix the duty at 30% on the prices of all alcoholic beverages, excepting wine and beers, which pay 15% and a tax of PT. 1·875 on each kilo of pure alcohol.

Imported wines and spirits are subject to an ad valorem import duty of 11% only. Upon wine exported abroad a ​rebate of one-half of the excise duties paid is granted upon presentation of a certificate of arrival from the country of destination.

(v) Licences:

(α) Advocates: Every person applying to be examined by the Legal Board pays a fee of £E. 2; for a licence to practise PT. 50, but new scales are proposed.

(β) Boat and Boatmen (see Port Dues).

(γ) Fisheries: The taxes upon the fishing industry were two, i.e. a licence and a tax upon the catch. The licensing fee is PT. 10 per annum and is leviable upon all persons fishing on seas, lakes or rivers. The tax of 20% of the auction price of the fish was abolished by Public Notice dated the 31st August, 1920.

(δ) Game: PT. 50 for a licence to carry firearms, and PT. 20 for shooting game or birds.

(ε) Hawkers: A registration fee of PT. 5 to PT. 25 per mensem. The Department of Public Health also charges a fee of PT. 5 per annum.

(ζ) British Marriages:

(η) Medical Practitioners: Licence for

​(θ) Tobacco: The sale of tobacco in the Turkish Empire was a monopoly ceded to the O.P.D.A., who, in turn, farmed out its rights and privileges to a company known as the "Régie Co-interessée des Tabacs de l’Empire Ottoman." This company, established in 1883, was given a concession for thirty years, which was renewed in 1913 for a farther fifteen years.

Their rights and privileges were declared to be suspended in Palestine as from the 1st March, 1921, by Ordinance dated the 7th April, 1921. By this Ordinance the monopoly was abolished, and the cultivation and sale of tobacco products were declared free. The following duty has been imposed:

A tax upon all tobacco and tombac (a Persian tobacco smoked in narghilés) grown in Palestine as follows: £E. 2 per donum of land sown with tobacco or with tombac, with a minimum payment of PT. 50 in each case.

(ι) Tombac: A licence of PT. 100 is payable by vendors selling tombac in District capitals; elsewhere PT. 50. The sale of tombac grown in the Ottoman Empire is unrestricted.

4. Fees of Court.—The following fees are levied in all Courts in Palestine:

(i) Fees due on actions:

(α) A fee of 2% of the value of the subject-matter of a claim or appeal payable in advance by the plaintiff and 1% in certain other cases;

(β) 4% in possessory actions;

(γ) The fee levied is not less than PT. to or more than PT. 2,000;

(δ) If the subject-matter of the claim cannot be assessed in terms of money, a fixed fee of PT. 50 in Magistrates’ Courts and of PT. 150 in other Courts is levied.

​(ii) Fees due on judgments:

½% on the value of the subject-matter of the judgment on delivery of the first copy, provided the sum so levied shall not be less than PT. 10; but if the fee paid on the claim exceeds 2%, only such amount shall be payable as shall make the total fee 3½% of the value of the subject-matter of the judgment.

½% of the value of the land awarded on judgments in possessory actions, provided the total fee levied shall not exceeds 1%.

(iii) Fees due on copies of judgments, decisions, etc.:

PT. 10 in the Magistrates’ Courts and PT. 40 in other Courts on any copy of judgment or a decision other than the first copy, and on every page of copies of other documents.

(iv) Fees due on deposits:

½% of the value of the sum or article deposited payable in advance by the depositor and ¼% for every fraction of a year.

(v) Fees due in District Courts and Court of Appeal:

PT. 5 on every statement, etc., presented for registration to the District Courts or Court of Appeal, on every statement to be transmitted to the Moslem Religious Courts or other Departments, and on every document presented to the Public Prosecutors.

(vi) Fees on notification:

PT. 10 for serving or drawing or copying a legal document.

(vii) Fees due on proceedings in bankruptcy:

PT. 50 on a demand for the declaration or annullation of bankruptcy, etc. 3½% on the first £E. 100, and 1¼% on any amount in excess in respect of the judgment levied upon the assets of the bankruptcy.

(viii) Fees due on execution proceedings:

PT. 10 on notification of judgments.

PT. 20 on a demand for seizure.

PT. 20 in advance on any notice inserted in a newspaper.

​(ix) Fees due in Magistrates’ Courts:The following are the fees due on judgments in criminal matters in Magistrates’ Courts:

For judgments of fine up to PT. 100 or imprisonment up to 7 days, PT. 10;

For judgments of fine up to PT. 100–200 or imprisonment from 7–15 days, PT. 20.

For judgments of fine of PT. 200–500 or imprisonment from 15–30 days, PT. 40.

For judgments of fine of PT. 500–1000 or imprisonment from 1–2 months, PT. 50.

For judgments of fine of PT. 1000 or imprisonment from 2–3 months, PT. 60.

For judgments of imprisonment from	3–6 months	PT. 70.
{{{1}}}„ {{{1}}}„ {{{1}}}„	½–1 year	PT. 80.
	1–2 years	PT. 90.
	2–3 years	PT. 100.

(x) Fees due in other Courts:

The following fees shall be levied in other Courts:

(xi) Fees in Moslem Religious Courts:

In Moslem Religious Courts, subject to certain provisions, fees are levied according to the Ottoman Law of Court Fees now in force.

5. Land Registries.—

(i) Sale:

(ii) Exchange:

(iii) Gifts:

(iv) Lease:

(v) Mortgage:

(vi) Further Charge:

(vii) Transfer of Mortgage:

(viii) Sale of mortgaged properties at the request of Mortgagees:

(ix) Succession:

​(x) Bequest:

(xi) Partition:

(xii) Issue of Certificate of Registration when property does not appear on the register:

(xi) Fees on transfer of Waqf Land:

(xiv) Search:

(xv) Extracts from the Registers and Documents:

In addition to the fees payable for preparing the copy, the search fee of 5 PT. shall be payable in respect of every property included in the copy supplied.

(xvi) Printed Forms:

​(xvii) Correction of the Register:

6. Post Office—(See § 14.)

7. Revenue of State Domains.—The receipt from State Domains comprise revenues from

(i) Crown lands ceded to the Ottoman Treasury by the Civil List, following the proclamation of the Constitution in 1908. These Imperial Domains were originally the private estates of the Sultans acquired through feudal means or by purchase from their subjects. It is customary for such lands to be rented to individual cultivators or tribal communities on the payment of 10% of the produce. The Revenue Department includes these lands within its assessment for tithe, the rate being 22½% or 12½% tithe plus 10% rent.

(ii) Lands which have been acquired by the State through escheat or failure of heirs, or through lapses of cultivation.

(iii) Building property constructed upon sites belonging to the State, such as the town of Beisan in Galilee and the village of Mukarraka in Gaza.

8. Stamp Fees.—There are two sources from which this kind of revenue is drawn:

The law of 1906 establishes a multiplicity of fees upon documents of every conceivable kind, constituting an irksome and vexatious impost falling mostly upon the non-rural inhabitants, but its incidence cannot be said to be oppressive since townspeople escaped the payment of tithes and are in general lightly taxed.

By the decree of Muharram, 1881, the revenues accruing from this source form a portion of the revenues of the O.P.D.A. The law is divided into two sections, one dealing ​with the timbre ancien, and the other known as the timbre à surcharge. Great confusion exists in the minds of the public as to the terms of the law and the fees imposed.

Certain items of the law have been cancelled and others modified; thus, the fees imposed upon passports, visas and laissez-passer, railway tickets, land transfers, mortgages and sales of lands have been cancelled or amalgamated into a new scale of duties.

The "Timbre du Hejaz" was created to provide funds for the construction of the Hejaz Railway. It is, for the most part, a surtax upon documents already taxable under the law of 1906. The receipts do not form a portion of the revenues of the Ottoman Public Debt.

The revision and amalgamation of stamp duties is now under consideration.

9. The Ottoman Public Debt Administration.—The Decree of Muharram, 1881, instituted the Council of the Administration of the Public Debt. This body was charged with the collection of the revenues assigned to meet the obligations due by the Turkish Government to the foreign bondholders. The revenues ceded to it included among others "the five revenues" receivable from salt, stamp duties, wine and spirit licences and excise dues, fisheries and silk; the proceeds of the sale of and tithe upon tobacco; and the surtax of 3% upon the ad valorem customs import duties; licences for shooting game and selling tombac.

By the Treaty of Sèvres the Mandatory Powers of Occupied Territories are responsible for the payment of an annual sum which is to be fixed by an international financial commission sitting in Constantinople. The revenues ceded to the Public Debt then became a portion of the ordinary revenues of the mandatory State. Though the Treaty is still unratified, the arrangements advocated have been partly adopted. The collection of the ceded revenues is still in the hands of the Public Debt agents, but the net receipts are credited to the Government of Palestine.

​Ottoman Taxes not enforced.—The following vexatious Ottoman taxes have been abolished:

(i) temettu (Professional tax);

(ii) Fees collected in lieu of military service (badl askariya);

(iii) Tax in lieu of forced road labour (badl sukhra);

(iv) Certain small licensing fees.

Revenue and Expenditure.—The following statements show the total revenue and expenditure under the various heads for the financial year 1921–22:

​

Currency.—There is no Palestinian currency. Legal Tender consists of Notes of the National Bank of Egypt. ​Egyptian silver and nickel coins, and the English gold sovereign, which is reckoned at PT. 97·50.

1. Anglo-Egyptian Bank, Ltd. Established 1864. Head Office, 27 Clement’s Lane, London, E.C. 4 (associated with Barclays Bank, Ltd., London).

Capital £1,800,000, of which £600,000 is paid up. Reserve Fund £720,000.

Palestine Branches: Jerusalem—Head Office—(with an Agency at Ramallah) Manager, A. P. S. Clark (also Manager of the Palestine Branches); Jaffa; Haifa; Nazareth.

Banking hours 9 a.m. to 12.30 p.m. (Sundays excepted).

2. Imperial Ottoman Bank. Established 1863. Head Offices: Constantinople, London and Paris.

Capital £10,000,000—divided into 500,000 shares of £20 each. The shares are all issued, but £10 only is paid up. Reserve Fund (1920), £1,250,000.

Palestine Branches: Jerusalem—Head Office—(with sub-branch at Ramallah) Manager, E. E. Wiles (also Manager of the Palestine Branches); Jaffa; Haifa.

Banking hours: 9–12 and 2–4 daily (Sundays excepted); on Saturdays from 9–12 only.

3. Banco di Roma. Established 1880. Head Office: Rome.

Capital (fully paid up) 150,000,000 Italian Lire. Reserve Fund 11,714,265 Italian Lire.

Palestine Branches: Jerusalem—Head Office—Manager, G. Spagnolo; Jaffa; Haifa.

Banking hours: 9 a.m. to 12.30 p.m. and 3 to 4 p.m. (Sundays excepted).

4. Anglo-Palestine Company, Ltd. Established 1902. ​Head Office: Brook House, Walbrook, London, E.C. 4. Head Office for the Orient: Jaffa, Palestine.

Capital (fully paid up) £300,029. Reserve Fund £7,017.

Branches in Palestine: Jerusalem, Haifa, Hebron, Safed, and Tiberias. General Managers: D. Levontin and S. Hoofien.

Banking hours: 9 a.m. to 12.30 p.m. and 3 to 5 p.m.

5. Credit Lyonnais (Société Anonyme). Established 1863. Head Office: 19 Boulevard des Italiens, Paris.

Capital (fully paid up) 250,000,000 Francs. Reserve Fund 200,000,000 Francs.

Palestine Branches: Jerusalem and Jaffa; Manager, M. Gerassimos.

Banking hours: 9 a.m. to 12.30 p.m. (Sundays excepted).

Customs Stations.—There are customs stations at the following towns:

Accommodation for Goods.—Customs warehouses exist in Jerusalem, Jaffa, Ludd, Gaza, Haifa, Acre and Semakh. The free period during which goods may be stored is seven days, except at Jerusalem, where the period is five days. Bonded warehouses exist in Jaffa and Haifa, and arrangements have been made for larger premises; but bonded warehouses do not perform any work which is properly the duty of the Customs Department.

Under the provision of the Treaty of Sèvres the port of Haifa is declared a free zone. The underlying principle regarding "free zones" is that equality of treatment shall ​be accorded by the Territorial or Mandatory Power concerned to the subjects of all States without discrimination in cases where a port serves more than one country. Haifa, which in the past served only Turkish territory, now handles traffic destined for, or originating in, the territories under British and French influence respectively.

Frontiers.—The geographical situation of the frontiers of Palestine makes the provision of an adequate customs control a matter of some difficulty. The frontier on three sides is open, while on the fourth the Mediterranean Sea forms a barrier, extending from Rafa in the south to Ras al-Nakura in the north, having few inlets, but for the most part accessible to the smaller sea craft which are numerous along the shores of the Eastern Mediterranean. On the eastern side the Jordan Valley, extending to the south of the Dead Sea, forms the eastern frontier separating Palestine from Trans-jordania. In the south the boundary between Egypt and Palestine demarcated before the War runs from Rafa south-east to the Gulf of Akaba. From the earliest ages in history the people inhabiting Palestine have acted as the middlemen of the East. They have been the carriers between East and West, they stand between the nomadic tribes of the Arabian Desert and the civilization of the West, and they act to-day, as they have done for ages in the past, as the bridgehead for the products of a hinterland stretching to the confines of Mesopotamia. Innumerable camel tracks cross the frontiers from Trans-jordania or the Sinai Desert into Palestine, and in the north the great trunk road from Damascus leads into Galilee across the bridge of Benat Yaqub. The northern frontier stretching from Lake Huleh to the sea at Ras al-Nakura possesses no geographical obstacles, and is.crossed by mule tracks leading from the large towns of Syria to Acre and Haifa. Under the Turkish régime the problem of frontier control was not present, since the sea was the only boundary of any importance, and the numerous tracks radiating from al-Arish in the south towards Gaza, Hebron and Beersheba were ignored. A Customs frontier-guard patrols the Rafa-Beer​sheba area, and at al-Arish the Egyptian Customs Administration collects the import and export duties on behalf of the Palestine Government.

Trans-jordania.—There is no customs barrier between Palestine and Trans-jordania. All import duties and formalities on articles consigned to Trans-jordania from abroad are collected and carried out at the customs station of arrival in Palestine. Jerusalem and Nablus are the distributing centres for the East of the Jordan, the principal imports being manufactured goods, such as cotton and woollen articles, and tobacco. In return there is a considerable export trade from Trans-jordania into Palestine, and if markets are available, to Europe, in the shape of wheat. The Government of Palestine pays to Trans-jordania a proportion of the import and export duties calculated upon the estimated volume of foreign imports into Trans-jordania. The principal trade routes are via the Dead Sea, the Allenby Bridge near Jericho, Jisr Damia opposite Nablus, and Beisan.

Syria.—The rich territory, of which Damascus is the centre, provides a lucrative field for foreign import trade. The railway linking Haifa, via Deraa, to Damascus provides a convenient mode of transit, while there is constant traffic by road via the Benat Yaqub Bridge between Lakes Tiberias and Huleh. Before the advent of the railways this road was one of the great highways of the Near East. It is still used as a route for transporting wheat and other cereals from the agricultural district of the Hauran into Palestine.

On the establishment of the Military Administration of Palestine a Customs Station was opened at Haifa, where import duties were collected on articles either consigned in transit to Damascus or for local distribution. The Customs facilities offered at the port make it a convenient route for importers of foreign consignments, and coupled with advantages of a railway to Damascus, have led to the development of a considerable transit trade with the East. Under the Military Authorities the revenue accruing from the foreign import trade formed a portion of the receipts of ​the Palestine Customs, but on the establishment of Civil Administrations in Palestine and Syria it was not possible to continue the collection of these charges at Haifa on consignments destined for Syria, and a Customs agreement was accordingly signed by the High Commissioners for Palestine and Syria on the 25th August, 1921.

The Syrian-Palestine Customs Agreement.—The Agreement establishes the principle that articles manifested in transit to Syria pass through Haifa in bond and become dutiable at the country of destination.

The Customs officials of the country of destination pay from the dues collected one-half per cent. on the value of the goods to the country of transit to cover the cost of formalities.

For foreign articles, not in transit, but which may have broken bulk at Haifa and are subsequently exported to Syria, the exporter obtains a certificate from the Palestine Customs authorities stating the value of the articles and the amount of duty paid when first imported into Palestine. The goods are then allowed to proceed to Syria without additional duty being charged. The Customs officials at the place of importation register the particulars of such consignments, claiming from the Government of Palestine the amount of duty originally paid on the entry of the goods into Palestine. Similarly, for the export of foreign goods from Beirut or Damascus into Haifa or other places in Palestine, the Syrian Customs authorities refund to Palestine the amount of duty chargeable on the articles on their first importation into Syria. These arrangements ensure. the greatest possible freedom in trade between the two territories.

Foreign articles which are manufactured in part from foreign raw material are regarded by both Governments as the bona-fide produce of the country of manufacture and, like all local produce, are admitted by either country free of duty and free of all restrictions.

No duties are chargeable upon goods exported from or imported to Syria, or vice versa, which are the local produce of the countries concerned. On the export of such goods ​by sea, a deposit of one per cent. ad valorem is taken and is refunded on a certificate being produced that the goods in question have reached their destination. The arrangement is reciprocal. No deposit is required on local produce exported by rail.

Rates of Duty.—The rates of duty throughout the Ottoman Empire were fixed, by treaties of commerce concluded in 1861 and 1862 with the Powers, at 8% ad valorem for imports and 1% ad valorem for exports. The import duty was increased in 1907 from 8% to 11%. The increase of 3% formed a portion of the revenue of the Administration of the Ottoman Public Debt.

The Government of Palestine maintains the import duty of 11% ad valorem and the 1% ad valorem on exports, excepting in the case of Egypt and Turkey. The local produce and manufactures of these countries, whether such goods contain foreign raw material or otherwise, are imported into Palestine at an import duty of 8% ad valorem. Syria, as already mentioned, is excluded from the above.

Foreign Additional Import Duty.—A special duty, called the Foreign Additional Import Duty, is added to these import rates and is levied on behalf of Municipalities. An ad valorem duty of 1% is collected on all foreign imports (except in the case of inflammable liquids, such as petrol, mineral oil, etc., and alcoholic drinks, including wines and beers, on which the additional duty is 2% ad valorem). Tobacco products are subject to an additional duty of PT. 5 per kilogram only.

These duties replace the octroi of 1% ad valorem formerly collected by the Municipalities of Palestine and abolished in 1921 (see below under "Municipalities").

Special Duties.—There are special rates of import duty upon the following articles:

Any person who re-exports from Palestine any of the above articles, and proves to the satisfaction of the Customs Department that such articles were manufactured from imported tobacco or tombac, is entitled to a drawback of 80% of the import duty originally paid. The Foreign Additional Import duty of PT. 5 per kilogram is also payable.

Exemption from Duty.—

(i) Imports.—The following articles are exempted from Import Duty:

(ii) Exports.—The following commodity may be exported free of duty:

Prohibited Imports.—

(1) The importation of the following articles into Palestine is prohibited:

(2) The following may be imported under special licence issued by the Director of Public Security:

(3) The importation of the following articles is permitted under permit from the District Governors (Public Notice No. 180, dated the 1st September, 1920):

​(4) The importation of the following articles is only permitted when the articles are accompanied by a certificate, signed by a competent agriculturist in the country of origin, certifying that they have been examined and found to be free from disease:

(5) The importation of the following articles into Palestine is only permitted under special certificates issued by the Director of Health, viz.:

Prohibited Exports.—

(1) The exportation of the following articles from Palestine is prohibited:

(2) The exportation of antiquities is permitted only under special licence issued and signed by the Inspector of Antiquities.

There is free and unrestricted movement of all commodities within Palestine.

Goods entering Palestine manifested in transit to other destinations may be allowed to proceed, with the exception of the following:

Value of Imports and Exports.—The total value of imports and exports is as follows:

Year Ending	Imports.	Exports.	Total.
	£E.	£E.	£E.
31st March, 1920	4,191,060	773,443	4,964,503
31st March, 1921	5,216,633	771,701	5,988,334
31st March, 1922	5,645,343	935,490	6,580,843

Principal Imports.—The principal imports for the period 1st April, 1921, to 31st March, 1922, were:

				Value.
cotton fabrics	14,083,876	metres	£E.	=572,016
sugar	9,205	tons	£E.„	=289,546
flour	8,607	tons„	£E.„	=179,697
coal	61.816	tons„	£E.„	=241,130
rice	9,172	tons„	£E.„	=179,887
petroleum	692,944	tins	£E.„	=206,759
clothing	—	value	£E.„	=219,610
iron and steel manuf.	—	value„	£E.„	=226,8408
timber	—	value„	£E.„	=148,503
cigarettes	266	tons	£E.„	=297,893
machinery	—	value	£E.„	=167,638
cotton yarn and sewing cotton	—	value„	£E.„	=90,829
cement	20,747	tons	£E.„	=101,800

Principal Exports.—The principal exports for the period 1st April, 1921, to 31st March, 1922, were:

				Value.
soap	3,316	tons	£E.	=186,255
oranges	1,234,252	cases	£E.„	=325,374
melons	—	value	£E.„	=59,757
apricot paste	977	tons	£E.„	=32,356
wine	1,591,500	litres	£E.„	=52,964
lentils	3,195	tons	£E.„	=33,220
lupins	2,907	tons„	£E.„	=15,182
almonds	552	tons„	£E.„	=24,667
peas	1,508	tons„	£E.„	=14,669

​The principal countries of import and export are:

(a) Import.—Great Britain; Egypt; France; United states of America; Italy; India; Germany; Japan; Belgium and Holland.

(b) Export.—Great Britain; Egypt; France; United States of America; Germany.

Trade with Egypt.—For the year ended the 31st March, 1922, the value of goods declared as of Egyptian origin imported to Palestine was £E. 724,734, showing an increase in value of £E. 55,278 over the total for the previous year. The exports from Palestine to Egypt for the year ended the 31st March, 1922, were valued at £E. 527,579, being a decrease of £E. 6,716 from the previous year. The increase in the value of the Egyptian import trade is largely due to the removal of the prohibition on the importation of tobacco by the Tobacco Taxation Ordinance, 1921. The Egyptian Government has removed the restrictions imposed upon the export of rice and Egyptian sugar, which, together with the abolition of the prohibition on the export of cereals from Palestine, has also provided an incentive to trade between the two countries.

General.—A Department of Commerce and Industry advises the Administration on economic matters, and gives to the public information on commercial and industrial affairs. The Department purchases all Government stores, other than Railway Stores and certain technical stores used by the Department of Posts and Telegraphs.

Industry and Production.—Although industries in Palestine have no greater protection than that afforded by an ad valorem duty on imported merchandise, the year 1921 has witnessed the beginning of an industrial movement of some importance, which is significant in having begun at a time when power is extremely expensive. Coal for commercial use averages more than £E. 5 per ton in ports.

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The Handbook of Palestine (1922).djvu/243 ​Page:Harry Charles Luke and Edward Keith-Roach - The Handbook of Palestine (1922).djvu/244 ​Page:Harry Charles Luke and Edward Keith-Roach - The Handbook of Palestine (1922).djvu/245 ​Page:Harry Charles Luke and Edward Keith-Roach - The Handbook of Palestine (1922).djvu/246 ​of the latter from Damascus in July, 1920, the High Commissioner for Palestine proceeded, in August of that year, to al-Salt and announced to an assembly of notables and sheikhs that His Majesty’s Government favoured the establishment of a system of local self-government, assisted by a few British officers as advisers.

Local councils, independent of one another, were accordingly formed, and British officers were appointed to advise the councils and to assist in the organization of a gendarmerie. Owing, however, to the lack of cohesion between the several districts of Trans-jordania, and to the limited authority which the local councils enjoyed, this administration was not entirely successful, and was unable satisfactorily to cope with all its difficulties.

In November, 1920, the Emir ʾAbdallah, second son of King Husein and brother of King Feisal, arrived from the Hejaz at Maʾan, whence in March, 1921, he moved to Amman. In the same month a conference took place in Jerusalem between the Secretary of State for the Colonies, who was then in Palestine, the High Commissioner and the Emir ʾAbdallah, at which an arrangement was made whereby the Emir ʾAbdallah undertook temporarily to assume the administration of Trans-jordania, under the general direction of the High Commissioner for Palestine as representing the Mandatory Power. He was to be assisted by a small number of British officers. Order and public security were to be maintained, and there were to be no attacks against Syria. In July, 1921, Parliament voted a grant-in-aid of £180,000 for the assistance of Trans-jordania. Since then considerable improvement has been shown both in public security and general administration. A Gendarmerie hasbeen raised; more than 300 kilometres of the previously derelict Hejaz railway within Trans-jordanian territory have been repaired and are being worked by the Palestine Railway administration; and a system of telegraphs is slowly being put into operation.