Village Statistics 1945: A Classification of Land and Area Ownership in Palestine (ص 22)
غرض
- عنوان
- Village Statistics 1945: A Classification of Land and Area Ownership in Palestine (ص 22)
- المحتوى
-
22
Village Statistics 1945
Category Description
1 Citrus (excluding Acre sub-district)
2 Citrus (Acre sub-district)
3 Bananas
4 Village built-on area or land reserved therefor and any area
which in the opinion of the Official Valuer is reserved for the
erection of buildings.
5 ist Grade Irrigated Land and 1st Grade Fruit Plantation
6 2nd Grade Irrigated Land and 2nd Grade Fruit Plantation
7 3rd Grade Irrigated Land and 3rd Grade Fruit Plantation
8 ist Grade Ground Crop Land, 4th Grade Irrigated Land and
4th Grade Fruit Plantation
9 2nd Grade Ground Crop Land, 5th Grade Irrigated Land and
5th Grade Fruit Plantation
10 3rd Grade Ground Crop Land, 6th Grade Irrigated Land and
6th Grade Fruit Plantation
11 4th Grade Ground Crop Land, 7th Grade Irrigated Land and
7th Grade Fruit Plantation
12 5th Grade Ground Crop Land, 8th Grade Irrigated Land and
8th Grade Fruit Plantation
13 6th Grade Ground Crop Land, 9th Grade Irrigated Land and
9th Grade Fruit Plantation
14 7th Grade Ground Crop Land and 10th Grade Irrigated Land
15 8th Grade Ground Crop Land
16 Forests planted and indigenous and uncultivable land
17 Fish ponds
The first thirteen categories were taxed according to the estimated pro-
ductivity of the soil, and in some relation to the net annual yield. Generally,
the rates of tax per dunum approximated to 10 per cent of a low estimated
net annual value of the several categories of land, The last three categories,
namely, 14, 15 and 16, were exempted from taxation. But in 1943, the Gov-
ernment decided, as a war measure, to levy a tax on categories 14 and 15 and
to impose a tax on fish ponds which were then coming into being under an
added category 17. Category 16 remained exempt until the termination of
the Mandate.
The soil of Palestine differed considerably even within the limits of a
single village, particularly in the hill regions; and the usage to which certain
lands could be put depended largely on the availability of a sufficient rainfall.
It was for these reasons that the Government of Palestine decided upon as
many as sixteen categories of land for the purpose of taxation, while clas-
sification was not as rigid as it might have been since it bore no relation
to actual capital value, in the sense that two plots of land with the same pro-
ductivity but falling in different locations (and of different capital values)
were taxed alike. - تاريخ
- سبتمبر ١٩٧٠
- المنشئ
- Hadawi, Sami
- هداوي، سامي
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