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36
SPECIFICATION OF TAXES, DDTIKS, &C.
FEES T A K E N BY T H E L A N D REGISTRY DEPARTMENT—continued.
II. Upon registering a transfer by (1) Sale, (2) Gift, or (3) Exchange:—
(a). Of Arazi-Mirie, by sale -
(o). Of Arazi-Mevcoufe, by sale
(c). Of oirf-Mull, by sale •
- 5 per cent, of the sale price *
- 5 per cent, of the sale price *
1 per cent, of the sale price •
(d). Of Mussakafat and Musteghellat in Idjaretein, by sale - 3 per cent, of the Bale price *
AUTHORITY.
Tauou L a w of 8 Djemasi-
nl-Akhir. 1276 (185$),
Destour 1., p. 200.
Regulations of 25 Rama-
zan,1281 (1864), Destour
I., p. 246.
Law of 28 Redjeb, 1291
(1874} Destour III.,
p. 449.
Law of 4 Redjeb, 1292
(1875), Destour III.,
p. 459.
(e). Of Mahlul (all categories) by sale
(/). On exchange of
f 6cp. Paper and Clerk's fee
I only (see Head VI.)
Arazi-Mirie or
Arazi-Mevcoufe
5 per cent, of half the gross registered value of the exchanged lands
in equal moieties by the parties exchanging.
(g). O n alienation ( Fees as above on sale, calculated on the registered value of the
gratis
( property alienated *
(h). Where the sale j
price is under- \ Double the fees, as above set out, on the amount understated.
stated
)
* In the case of sale or gift by parents to children :—
(i.) Of Arazi-Mirie of Arazi-Mevcoufe - - 2£ per cent, of the registered value.
(ii.) Of Mulk or Idjaretein Mevcoufe
III. Upon registering a transfer by Inheritance:—
(a). Of Arazi-Mirie or Arazi-Mevcoufe - - 2£ per cent, of the registered value.
(b). Of Sirf-Mulk or Mussakafat and Musteghellat in
( Tapou Law of 8 Djemazi-
\ ul-Akhir, 127." (1858),
( Destour I., p. 200. .
Law of 7 Shaban, 1276
(1859), Destour I., p. 209.
4
Law of 24 Djemazi-
ul-Akhir, 1292 (1874).
Destour III., p 458.
Law No. 12, 1907.
Idjaretein
\ per cent, of the registered valne.
The fees under (a) and (b) are leviable in cases where the present holder is unregistered and
derived the property by inheritance. W h e n the property is duly registered iu the name of the
present occupier, upon the devolution thereof upon his heirs registration is effected in their names
on payment of the fee specified under Head VI., and the property becomes liable to an annual
charge (to be collected with the Verghi Kimat) of one-fortieth of the fees set out above (a)
and (b).
' ^ '
(•Law No. 12. 1D07.
(e). O n effecting a ]
ration of the /
of extension >
regist
grant
of inheritance: in
Idjaretein
3 per cent, of the registered value of the property. j
E m i m a m e of 24 Rebi-
ul-Akhir, 12UH (1876).
IV. U p o n registering a Mortgage:—
(a). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.
(£). Of Arazi-Mevcoufe - 2i
2
»
M
..
(:). Of Sirf-Mulk
- . 1 per 1,000
I i). Of Mussakafat and Musteghellat in Idjaretein
V. Upon cancelling a Mortgage :—
(a). Qt Arazi-Mirie -
(b). Of Arazi-Me/coufe -
)
5 per 1,000
Free
- 2\ per cent, of the amount secured by the mortwa^e
(e). Of Sirf-Mulk - - 1 per 1,000
(d). Of Mussakafat and Musteghellat in Idjaretein - 5 per 1,000
Law Ho. 19 of 1890.
I Regulations of 25
•' Ramazan, 12S1 (1864),
Destour I., p. 245.
Law of 28 Redjeb, 1291
(1874), Destour III.,
p. 449.
I Law of 4 Redjeb, 1292
\ (1875), Destour III.,
' p. 459
Regulations of 25
Ramazan, 1281 (1864),
Destour I., p. 245.
i Law of 25 Redjeb, 1291
i (1874), Destour III.,
I p. 449.
j Law of 4 Redjeb, 1292
(1875), Destour HI.,
p. 469.