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36
SPECIFICATION OF TAXES, DUTIES, arc.
FEES TAKEN BY THE LAND REGISTRATION AND SURVEY
D EPARTMENT—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 saie price.
- . 5 per cent, of the sale price.
ACTHORITT.
(b). Of Arazi-Mevcoufe, by sale
(c). Of Sirf-Mulk, by sale
I per cent, of the 3ale price.
C Tapou L a w of 3 Jemsri
•? ul-Akhir. 1275 (1853)
£ Destour [., p. 200.
t Regulatiousof 25 Rama.
-J zau, 1231(1864), Destour
U,p. 245.
(("Law of 23 Redjeb. 1291
\ (1874^ Destonr
HI,
p. 449.
L a w of 4 Redjeb, 1292
(1875), Destour III.,
p. 459.
(d). Of Mussakafat and MuscegheUac in Idjaretein, by sale - 3 per cenc. of the sale price. I
(e). Of Mahlul (all categories) by sale - - - { ^£?e3 VI.)**'
Arazi-Mirie oT° I
5
P
4
**
cent
*
of half
&* &
03
* registered value of the lands exchanged ^
a
A
°.
u
.Jl
aw
,°1.
3 J
«*??«
Arazi-Mevcoufe
to be paid equally by the parties exchanging.
^ • ~'
a u a w
I
(1858),
(9)- B y S-f*
1 or o a
i Fees
M o n 3a
-
e
- calculaced on che assessed value of che property
aUenation gratis ( gifted or alienated.
(A). Where the sale 1
price is under- > Double the usual fees on the amount under-seated.
stated
j
(»). 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
j 2^ per cent, of the assessed value
"{ o f
the propercy.
Destour I., p. 200.
Law of 7 Sbaban, 127«
(1359), Destour I., p. 209.
Law of 24 Jemasi.
ul-Akhir, 1292 (1374)
Destour III., p. 453.
L a w No. 12 of 1907.
_ ( 2% per cenc. of the assessed value
" | of the property.
'<b). Of Sirf-Mulk or Mussakafat and Musteghellat in j i percent, of the assessed value
Idjaretein - - - . - ( o f the property.
These fees are leviable in cases where the present holder is unregistered. W h e n proDertv is
duiy registered in the name of a deceased person who died on or after the 10th Februarv, 1909,
noon the devolution thereof upon hi3 heirs, registration m a y be effected on payment of* the fee
specified under Head V L . and the property becomes liable "instead to an annual charge (to be
collected with the Verghi Kimat) of one-fortiech of che fees which might have been levied as
inheritance fees under Head III. (a) and (b) above.
(<-). O n effecting a ]
registration of the /
grant of extension >
- - 3 per cent, of the value of the property.
of inheritance in I
r r J
Idjaretein
1
MORTGAGES.
IV. Upon registering a Mortgage:—
ia). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.
> L a w No. 12 of 1907.
( Ei
, ul
mirname of 24 Rebi*
Akhir, 1293 (1376).
ib). Of Arazi-Mevcoufe
(;). Of Sirf-Mnlk
2*
1 per 1,000
(,-f). Of Mussakafat and Musteghellac in Idjarecein - |
5 per 1
'
000 ot
" ^ amount secured
( by the mortgage.
V. U p o n cancelling a Mortgage :—
(a i. Of Arazi-Mirie
(b). Of Arazi-Mevcoufe
L a w No. 19 of 1890.
( Regulations of 25
*} Ramazan, 1281 (1864),
( Destour I., p. 245.
Law of 28 Redjeb, 1291
(1874), Destour III.,
I p. 449.
L a w of 4 Redjeb. 1292
(1875), Destour III.,
I p. 459.
Free
- 2\ per cent, of the amount secured by che mortgage.
<»• Of Sirf-Mulk . . i ^
1000
(d). Of Mussakafat and Musteghellac in Idjarecein - 5 per 1,000
Regulations of 25
Ramazan. 1281 (1864),
Destour I., p. 245.
( L a w of 25 Redjeb, 1291
{(1874), Destour III.,
( p. 449.
( L a w of 4 Redjeb, 1292
< (1875), Destonr IIL,
( p. 459.