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36
SPECIFICATION OF TAXES, DUTIES, &C.
FEES TAKEN BY THE LAND REGISTRATION AND SURVEY
AUTHORITI.
DEPA B.TME8T—continued.
II. Upon registering a transfer by (1) Sale. (2) Gift, or (3) Exchange:—
r
-^
s
°
C Tapou Law of 8 Jenm*
(a). Of Arazi-Mirie, by sale
- - - - 5 per cent, of the sale price. £ £ £ J J ^ * J^OUl)
f Regulations nf 25 Ruaj,
(6). Of Arazi-Mevcoufe,.by sale - - - - 5 per cent, of the sale price. •? zan,i2Si (1864), De-tow
•
C.T., p. 246.
C Law of 28 Redjeb, 1281
(c\ Of Sirf-Muli, by sale - - - - -
1 per cent, of the sale price. < (1874;: Destour in,
(Law of 4 Redjeb, 1292
(d). Of Mussakafat aud Musteghellat in Idjaretein, by sale - 3 per cent, of the sale price. < (1875), Destour in,
^
p« "toy,
(e). Of Mahlul (all categories) by sale - - - j (ieeHead YI.)
j 5 per cent, of half the gross registered value of the lands exchanged f Jtejjy**^'
J
^'
I to be paid equally by the parties exchanging.
^ Destourl.. p. 200.
iff)- Ry gif
fc
°r on ( Fees as on sale, calculated on the assessed value of the property j Law of 7 si-*ban, t27t
alienation gratis { gifted or alienated.
((1859), Destour I., p. 209.
(h). Where the sale 1 [ Law of 24 Je-oui.
price is under- } Double the usual fees on the amount understated.
\ ul-Akhir. 1292 (1874)
stated
)
{D'*»
tonr
III., p. 458.
(t). On sale or gift by parents to children :—
(i.) Of WU or Arazi-Me,™* - - j »* J-»-£**» — «*"
(ii.) Of Mulk or Idjaretein Mevcoufe \ „ „
(/). O n exchange of (
Arazi-Mirie or
Arazi- Mevcoufe
L a w No.
12 of
1907.
•
L a w No.
12 of
1907.
III. Upon registering a transfer by Inheritance:—
Xa). Of Arazi-Mirie or Arazi-Mevcoufe - - 1
2
* f*
cent of
i
he a88caaed vame
\ of the property.
ib). Of Sirf-Mulk or Mussakafat and Musteghellat in f i per cent, of the assessed value
Idjaretein - - - -
- j "of the property.
These fees are leviable in cases where the present holder is unregistered. "When property 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 may be effected ou payment of the fee
specified under Head VI., and the property becomes liable "instead to an annual charge (to be
collected with the Verghi Kimat) 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 extension y -
- - 3 per cent, of the value of the propertv. i En-irname of 24 Rebi-
of inheritanw in (
v v J ^
u
i.Akhir, 129S (1876).
Idjaretein
j
MORTGAGES.
IY. Upon registering a Morcgage:—
(a). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage. Law No. 19 of 1890.
(b). Of Arazi-Mevcoufe - 24 (Regulations of 25
-, ,
.-U.CYIA-UH-
z-i-
„
w
n
,, . J Ramazan, 1281 (1864),
( Destour I., p. 245.
(-•). Of Sirf-Mnlk
- - 1 per 1 000
Law of 28 Redjeb, 1291
(p. 449.
(d). Of Mussakafat and Musteghellat in Idjaretein - i ^
T
}'°°
0 of the a m
o°it secured ( Law of 4 Redjeb, 1292
( by the mortgage.
< (1875), Destour III.,
(p. 459.
Y. Upou cancelling a Mortgage :—
(a). Of Arazi-Mirie ------". j«
ree
(*). Of Arazi-Mevcoufe - - 2£ per cent, of the amount secured bv the morteaze -I KaSJJan.T^Sl^lS-M),
8 8
" I Destour I., p. 245.
(e). Of Sirf-Mulk
- - 1 per 1 000
(
lAW of 25
Redjeb, 12H
y
'
"
»
»» i (1874), Destour III.,
( p.
449.
(d). Of Mussakafat and Musteghellat in Idjaretein - 5 per 1.000
(
Law o£ i
Redjeb, 129J
6
J
^ '
" . »
U1875), De,tour III.,
( p. 459.