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36
Sl'ECIFICATION OF TAXES, DUTIES, &C.
FEES TAKEN' BY THE LAND REGISTRATION AND SURVEY
DEPA RTMENT—*continued.
II. Upon registering a transfer by (1) Sale, (2) Gift, or (3) Exchange:—
(a). Of Arazi-Mirie, by sale ... - 5 per cent, of the sale price.
- 5 per cent, of the sale price.
AUTHORITT.
(«$). Of Arazi-Mevcoufe, by sale
(c). Of Sirf-Mulk, by sale
I per cent, of the sale price.
•T Tapou Law of 3
Jemazi-
I ul-Akhir. 1275 (1858),
£ Destour L, p. 200.
C' Regulations of 25
Rama*
< win.1281 (1364). Destour
tj.!., p. 245.
•I'Law of 28 Redjeb, 1291
< (IS74: Destour III.,
(d). Of Mussakafat aud Musteghellat iu Idjaretein, by sale - 3 per cent, of the sale price.
p. 449.
Law of 4 Redjeb, 1292
(1375), Destour III.,
p. 459.
(e). Of Mahlul (all categories) by sale
(/). On exchange of
j 6cp. registration fee.
( (see Head VI. •
Arazi-Mirie or {
5
P
cr cent
* °f half
t
**
e
a
1
"
0
--
8
registered value of the lands exchauged
Arazi-Mevcoufe ( --
0
*-*
e
P
a m
" equally by the parties exchanging.
(g). By gift or on ( Fees as on sale, calculated on the assessed value of the property
alienation gratis \ gifted or alienated.
(A). Where the sale )
price is under- > Double the usual fees on the amount understated.
stated
|
C Tapou Law of 3 Jemazi*
< ul-AUhir. 1275 (1858),
C. Destour L, p. 200.
Law of 7 Soaban. 1276
(1859), Destour I., p. 209.
Law of 24 Jemazi*
ul-Akhir, 1292 (1874),
Destour III., p. 458.
(i). O n sale or gift by parents to children :—
(i.) Of Arazi-Mirie or Arazi-Mevcoufe
(ii.) Of Mulk or Idjaretein Mevcoufe
III. Upon registering a transfer by Inheritance :—
(a). Of Arazi-Mirie or Arazi-Mevcoufe
( 2k per cent, of the assessed value
( of the property.
Law No. 12 of 1907.
j 2\ per cent, of the assessed value
1 of
3 per cent, of the value of the property, i
the property.
(6). Of Sirf-Mulk or Mussakafat and Musteghellat in J * per cent, of the assessed value
Idjaretein . . . .
-j ~6f the property.
These fees are leviable in cases where the present holder is unregistered. W h e n propertv is
duly registered in the name of a deceased person who died on or after the 10th February 1909
upon the devolution thereof upon his heirs, registration mav be effected on pavment of the fee
specified under Head VI., and the property becomes liable "instead to an annual charge (to be
collected with the
imat) of one-fortieth of the fees which might have been levied as
inheritance fees under Head III. (a) and (b) above.
(c). O n effecting a
registration of the
grant of erteLsion
of inheritance in
Idjaretein
MORTGAGES.
IV. Upon registering a Mortgage:—
(a). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.
(£). Of Arazi-Mevcoufe - 2i -.
»
(*). Of Sirf-Mnlk
. - 1 per 1,000
Irf). Of Mussakafat and Musteghellat in Idjaretein - j
5
P
er
-i
000
of the amount secured
( by the mortarase.
V. Upon cancelling a Mortgage :
(at. Of Arazi-Mirie
(b). Of Arazi-Me,coufe - .
2i per cent
.
of th(j amount
^^ ^ ^
(c). Of Sirf-Mulk . .
lperlj0
oo
(<i). Of Mussakafat and Musteghellat in Idjaretein * 5 per 1,000
-Law No. 12 of 1907.
Emu-name of 24 Rebi-
ul-Akhir, 1203 (1876).
Law No. 19 of 1890.
( Regulations of 25
i
Ramazan, 1231 (1864),
( Destour I., p. 245.
( Law of 28 Redjeb, 1291
< (1374), Destour IIL.
( p. 449.
j Law of 4 Redjeb, 1292
< (1875), Destour IIL,
( p. 459.
Free
mortgage.
J
Regulations of 25
Ramazan. 1231
(1864),
f Destour I., p. 245.
i Law of 25 Redjeb, 1291
{ (1374), Destour III.,
| p. 449.
j Law of 4 Redjeb, 1292
< (1875). Destour III.
( p. 459.