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34
SPECIFICATION OF TAXES, DUTIES, &C.
FEES TAKEN BT THE LAND REGISTRATION AND SURVEY
DEPARTMENT—continued.
AUTHoarrr.
II. U p o n registering a transfer by (1) Sale, <2) Gift, or (3) E x c h a n g e : —
(a). Of Arazi-Mirie, by sale ...
C Tapou L a w of 8 Jemasi
- 5 per cent, of the sale price.* { ui-Akhir. 1275 j[i858)
C Destour I., p. 200.
(b). Of Arazi-Mevcoufe, by sale -
(c*. Of Sirf-Mulk, by sale - - - -
(d). Of Mussakafat and Musteghellat in Idjaretein, by sale
(e). Of Mahlul (all categories) by sale
(/). On exchange of (
, , , . C Regulations of 25 Rama*
5 per cent, of the sale price.* <\ zan.1281 (1864), De-tow
C.I., p. 245.
- I
, , , . ( L a w of 28 Redjeb, 1291
per cent, of the sale price.* •> (1874^ Destour III-
(. p. 449.
. _ C L a w of 4 Redjeb. 1292
3 ner cent, of the sale price. [ (1S75), Destour ill.,
\ 6co. resistration fee.*
\ '(see H e a d VII.)
P-
s
_ (loiaj,
C p . 459.
Arazi-Mirie of )
5
P*--"
cenL
*
of
*-
alf the
^
os&
registered value of the lands exchanged ("Tapou L a w of 8 Jemaxi*
Arazi-Mevcoufe ( *» be paid equally by the parties exchanging.*
\ £ ' ^ ^
p
" 200 '
i'J)- B.
v
gift or on I Fees as on sale, calculated on the assessed value of the property j i_-
AW 0
f - skaban. 127<
alienation gratis \ gifted or alienated.*
f (1*59), Destour I., p. 209.
(A). W h e r e the sale
price is under- \ Double the usual fees on the a m o u n t nnderstated.*
stated
(»'). O n sale or gift by parents to children :—
(i.) Of Arazi-Mirie or Arazi-Mevcoufe
(ii.) Of Mulk or Idjaretein Mevcoufe
III. Uoon registering a transfer bv Inheritance:
-
W
W
m
(a). Of Arazi-Mirie or Arazi-Mevcoufe
j 2 ^ per cent, of the assessed value
tne property.
L a w of 24 Jemasi*
ul-Akhir. 1292 (1S74)
Destour III., p. 458.
L a w No. 12 of 1907
( 2i per cent, of the assessed value
" ) of the property.*
'<b). Of Sirf-Muik or Mussakafat and Musteghellat in ( -i percent, of the assessed value
Idjaretein - - - "- - j of the property.*
These fees are leviable in cases where the present holder is unregistered. W h e n property is V . „
duly registered in the n a m e of a deceased person w h o died on or after the 10th February. 1909.
upou the devolution thereof upon his heirs, registration m a y be effected on payment of the fee
specified under Head VII.. and the property becomes liable instead to uu annual charge *'to he
collected with tiie Verirhi K i m a t ) of one-fortieth of the fees which might have been levied as
inheritance fees under Head III. (a) and (b) above.
(•:). O u effecting a •
registration of che /
.
c
. „, _ ..
- .
'
n
. . , , •
m Emirnaine of 24 Rebi>
•rriiiit oi extension . - -
3 per cent, of the value of tne property. •!
u
i.AUh:r. rj-.ts (1876).
of inheritance in 1
Idjaretein
IV. U p o n effect ing a regiscratiou of title for iaud left uncultivated i ,.,
(
• . value *
for ten years - - - - - - 1 " "•
MORTGAGES.
V . U p o n registering a M o r t g a g e : —
Law N'o. 14 of 1885.
.a'. Of Arazi-Mirie
(6). Of Arazi-Mevcoufe
• a. Of Sirf-Mnlk
1 per cent, of the a m o u n t secured by the mortgage.* Law No. 19 of 1890.
1 U--*-fuiations of 25
2i
.,
.,
„ * < Kainazan, 1281 (1864),
! Uesrour I., p. 245.
1 Der 1,000
1 L a w of 28 Redjeb, 1291
\ (1S74). Destour 111..
I p. ->4S.
(.
,. ... .
f
. . ,
XT
, , , - - • - I 5 per 1.000 of the a m o u u t secured i L a w of 4 liedjjb, 129!
•Tx. Of Mussakatat and Musteghellat in Idjaretem - j r ,
mor
.,
rairt
. •
\ (l*::>), Destour IIL
VJ. U p o n cancelling a Mortgage :—
(n 1. Of Arazi-Mirie
ib). Of Arazi-Me.'coufe
(r). Of Sirf-Mulk
Free
Regulations of 25
2 * per cent, of the a m o u n t secured by the mortgage.* j J J J o S " ; . " S
5
.
( 1 8 M )
1 per 1,000
(d). Of Mussakafat and Musteghellat in Idjaretein • 5 per 1,000
( L a w of 25 Redjeb. 1291
• .' (1874), Destour IIL
| p. 449.
L a w of 4 Redjeb, 129!
(1875), Destour III.,
t>. 46'J.
In tbe case of Mevcoufe properties, e.g., Arazi Mevcoufe, Idjare-Vabidi'- and Mussakafat and Muateghellat in Idjaretein, 6 per cent, of
tbe fees otber than regiiirati -n goes to Government and tbe balance to the Evcaf Department while tbe whole of the registration fee of
ficp. goes to Government.