NOTE: = 51 =

CHAPTER III. Concerning the National Dues [İ’âne-i Milliyye]

Art. 90. Every National individual who is of age, and possesses earnings and income, is obligated to participate by [paying] dues in the National expenditures. This tax is annual, and the basis of [its] assessment is held to be the financial means of each individual. Art. 91. The National tax is of two kinds: one is general, which is allocated for general expenditures, and is collected by the Patriarchate for the National Central Treasury; and the other is special, which is allocated for the special expenditures of each Quarter, and is collected by the Quarter Councils for the Quarter Treasuries. Art. 92. In Constantinople, the manner of assessment and collection of the general tax is determined in the Political Assembly, and confirmed by the General Assembly; whereas the special tax is determined and confirmed by each Quarter within its own Council. In like manner are ordered also the Provincial general tax and the Quarter special tax in the provinces. Art. 93. The manner of assessment and collection of the tax customarily paid hitherto by the provinces to the Treasury of the National Patriarchate shall be determined by the General Assembly, and shall be put into execution with the consent of the Sublime Porte.

SECTION THREE: CONCERNING THE NATIONAL CONTRIBUTION

Article 90. All individuals of the Nation (*Millet*) who have reached the age of majority and possess earnings and livelihood are obligated to participate in the payment of national expenses. This contribution shall be given annually, and personal capacity shall be taken as the basis for the matter of its assessment. Article 91. The National Contribution is of two kinds: The first kind is the general contribution, which, being allocated to general expenses, is collected through the Patriarchate for the National Treasury (*Millet Sandığı*). And the second kind is the special contribution, which, being allocated to the special expenses of a community, is taken and collected through the Church councils for the church community treasuries. Article 92. In Der-i Sa‘ādet [Constantinople], the manner of assessment and collection of the general contribution shall be determined in the Civil Council (*Meclis-i Cismānī*) and ratified in the General Assembly (*Meclis-i Umūmī*); the special contribution also shall be fixed by the Church assemblies. And in the provinces, the general contribution of the community of each diocese (*marhasalık*) and likewise the special contribution of each Church community shall be regulated in the manner set forth. Article 93. Concerning the distribution among the dioceses and the method of collection of the sums customarily received from the provinces for the Patriarchate Treasury, the measure to be adopted upon the decision of the General Assembly shall be executed after obtaining authorization from the Sublime Porte (*Bāb-ı ‘Ālī*).