The next source of revenue is the amount realised by the tithes.  Since 1858 these have been farmed by the government, but previous to that year they were sold by auction, as in other provinces, to the highest bidder.  The arrangement was complicated enough, for they underwent no less than four sales:  1st.  In each district for the amount of the district. 2nd.  At Mostar, where each district was again put up, and given to the person offering 10 per cent. above the price realised at the first sale. 3rd.  At Bosna Serai for the entire province.  And lastly at Constantinople,—­the highest bidder in this fourfold sale becoming the farmer.  This system exposed the tithe payers to much oppression, for it not uncommonly happened that the farmer found he had paid more for his purchase than he could legally claim from the people, so that, instead of 10 per cent., 15 or 20 per cent. could alone remunerate him; and this he found no difficulty in getting, as the government unfortunately bound itself to help him.  None but the farmers of the tithes really knew what the produce was, so that any demand of theirs was considered by the government to be a bona fide claim, and was upheld.

The government was frequently cheated, and, further, defrauded of large sums of money, as in the case of Hadji Ali Pacha; but it is a question whether so much will be realised by the present system, since greater facilities exist for roguery on the part of the agriculturalists, to say nothing of the corruptness of its own officials.

The excise consists of a per centage on the sale of wine, spirits, shot, lead, earthenware, snuff, tobacco, and salt; of tolls on produce brought into the towns for sale; of fees for permission to distil, to roast and grind coffee, and to be a public weigher; also of a tax on taking animals to the grazing grounds,[J] and of licenses to fish for eels and leeches:  these are caught plentifully in the plain of Gabella when flooded, and are of good quality.

* * * * *

Revenue.—­The taxes of the province produce annually about 9,135,000 piastres, taking the piastre at 2_d._ English.

This sum may be divided as follows:  viz.—­

Piastres
Virgu 1,700,000
Tithes 5,000,000
Monayene-askereh 1,285,000
Customs 600,000
Excise 550,000
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Total 9,135,000

The above shows that the province yields to the imperial treasury a yearly sum of about 79,000_l._ sterling, from a taxation of about 8_s._ per head on the population.  The amount may appear small; but when it is considered that the taxes are not equitably levied, that the heaviest share falls upon the poorest inhabitants, and that a great part of the amount is in direct taxation, it cannot be considered light.  The burden, too, weighs with undue severity upon the faithful subjects of the Porte, since they are compelled to pay the share which would fall upon those who have rebelled against the Turkish authority.