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Largest Cities or Towns of Cayman Islands

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1) George Town
2) West Bay
3) Bodden Town
4) East End
5) North Side
6) Cayman Brac
7) Little Cayman

The Cayman Islands are a British Overseas Territory in the western Caribbean Sea. The territory comprises the three islands of Grand Cayman, Cayman Brac and Little Cayman, south of Cuba and northwest of Jamaica. The Cayman Islands are considered to be part of the geographic Western Caribbean Zone as well as the Greater Antilles. The territory is a major world offshore financial centre.

The Cayman Islands remained largely uninhabited until the 17th century. While there is no archaeological evidence for an indigenous people on the islands, a variety of settlers from various backgrounds made their home on the islands, including pirates, refugees from the Spanish Inquisition, shipwrecked sailors, and deserters from Oliver Cromwell's army in Jamaica.

The first recorded permanent inhabitant of the Cayman Islands, Isaac Bodden, was born on Grand Cayman around 1661. He was the grandson of the original settler named Bodden who was probably one of Oliver Cromwell's soldiers at the taking of Jamaica in 1655.[6]

England took formal control of the Cayman Islands, along with Jamaica, as a result of the Treaty of Madrid of 1670. Following several unsuccessful attempts at settlement, a permanent English-speaking population in the islands dates from the 1730s. With settlement, after the first royal land grant by the Governor of Jamaica in 1734, came the perceived need for slaves.[7] Many were brought to the islands from Africa; this is evident today with the majority of native Caymanians being of African and English descent. The results of the first census taken in the islands in 1802 showed the population on Grand Cayman to be 933 with 545 of those inhabitants being slaves. Slavery was abolished in the Cayman Islands in 1834. At the time of abolition, there were over 950 slaves owned by 116 Caymanian families.

The islands continued to be governed as part of the Colony of Jamaica until 1962, when they became a separate Crown colony while Jamaica became an independent Commonwealth realm.

The Cayman Islands historically have been a tax-exempt destination. On 8 February 1794, the Caymanians rescued the crews of a group of ten merchant ships, including HMS Convert, an incident that has since become known as the Wreck of the Ten Sail. The ships had struck a reef and run aground during rough seas.[10] Legend has it that King George III rewarded the island with a promise never to introduce taxes as compensation for their generosity, as one of the ships carried a member of the King's own family, his son Prince William, Duke of Clarence and St Andrews. While this remains a popular legend, the story is not true.

However, whatever the history, in practice the government of the Cayman Islands has always relied on indirect and not direct taxes. The islands have never levied income tax, capital gains tax, or any wealth tax, making them a popular tax haven.[12]

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