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36
Si-EciriciLTioN
OF TAXES, DUTIES, &C.
FEES TAKEN BY THE LAND REGISTRATION AND SURVEY
VE?ART])lEXT--coniinued.
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.
(b). Of Arazi-Mevcoufe, by sale
(e\ Of oirf-Mulk, bv sale -
5 per ceut. of the sale price.
I per cent, of the sale price.
{d). Of Mussakafat aud Musteghellat in Idjaretein, by saie • 3 per cent, of the sale price.
AUTHOBlt-T.
f
Tapou T A W of A Jemazi
. ul-Akhir. 1276 (1858)
(_ Destour I., p. 200.
C Regulations of 25 Rama.
< zan.1281 (1864). Destour
CL, p. 245.
(Law of 28 Bedjeb. 1291
< (1874) Destour IU,
(. p. 449.
(Law of 4 Redjeb. 1292
\ (1875), Destour III,
(. p. 459.
(e). Of Mahlul (all categories) by sale
( 6cp. registration fee.
" | (see Head V L )
(/,>. O n exchange of i
, , ,, ,
. , . , , , * . - !
Arazi-Mirie or <^ *"
)
P*-*
1
"
cent
* °' *--
a
"
t
"
e
gross registered value of the lands exchanged
Arazi-Mevconfe (
to
•*- P*
1
****-
e(
l
ua
*-y by the parties exchanging.
ig). 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 1
price is under- \ Double the usual fees on the amOuuc understated.
seated
)
(t). O n sale or gift by parents to children :—
(i.) Of Arazi-Mirie or Arazi-Mevcoufe - - i
2
* f
r
.
cent
-
of the assessed value
( o f the property.
(ii.) Of Mulk or Idjaretein Mevcoufe - - i
,, " ,,
C Tapou L a w of 8 Jemazi*
\ ul-Akhir. 1275 (1858),
(. Destour I., p. 200. '
j Law of 7 Sbiban. 1276
( (1859), Destour I., p. 209.
I
Law of 24 Jemazi-
ul-Akhir. 1292 (1874)
Destour III., p 45s.
Law No. 12 of 1907.
III. Upon registering a transfer by Inheritance:—
(a). Of Arazi-Mirie or Arazi-Mevcoufe
j 2 ^ per cent, of the assessed value
I of '
the property.
'•*•). Of Sirf-Mulk or Mussakafat and Musteghellat in f * per cent..of the assessed value
Idjaretein
| "of che property.
These fees are leviable in cases where the present holder is unregistered. W h e n propertv is
dnly registereu in the name of a deceased person who died on or after the 10th Februarv 1909
upon che devolucion thereof n-M-n his heirs, regiscracion m a v be effected on paymenc of" the fee
specified tiuoer Head \ I., aud che propercy becomes liable'instead to an annual charge fto be
coleeted with the \ erghi Kmiat) of one-fortieth of the fees which might have been levied as
inheritance fees under Head III. («) and (b) above.
(•**). O n effecting a )
registration of the /
grant of exrer.sion > - - - 3 per cent, of the value of the property.
of inhentaucc in
r r J
• Law N'o. 12 of P.H17.
Idjaretein
Kmirname of 24 Rebi-
ul-Akhir, 12'.iK (1876).
MORTGAGES.
IV. Upon registering a Mortgage:—
\u). Of Arazi-Mirie
1 per cent, of the amount secured bv the mort*-**a-*-e
(b). Of Arazi-Mevcoufe
. o
i
(:). Of Sirf-Mnlk
- . 1 per 1,000
•*
•»
, ,
ul). Of Mussakafat and Musteghellat in Idjaretein - i
5
P*
1
"
1
*
00() of
&e amount secured
( by the mortgage.
V. Upon cancelling a Mortgage .*—
(a\. (xi Arazi-Mi: ie- ... _,
- . - Free
(b). Of Arazi-Mevcoufe - .
2
* per cent, of the amount secured by the mortgage.
(**•;. Of Sirf-Mulk . . i per 1.000
•i
.,
(rf). Of Mussakafat and Musteghellat in Idjaretein - 5 per 1,000
L a w Xo. 19 of 1890.
Regulations of 25
Ramazan, 12S1 (1864),
Destour L. p. 245.
Law of 28 Redjeb, 1291
(18741. Destour III..
p. 449.
Law of 4 Ileclj:'u. 1292
(1S7.*,). Destour II.-
p. 459
K^uhition*- of -n
Rsunazan, 1281 (18fi4),
Destour I., p. 245.
Law of 25 Redjeb. 1291
(lo74), Tesiour III..
p. 449.
( Law of 4 Redjeb, 1292
< (1875). Destour III-
I p. 459.