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34
SPECIFICATION O F
T A X E S ,
DUTIES, & C .
FEES TAKEN BT TEE LAND REGISTRATION AND SURVEY
DEPA RTMENT—continued.
A.UTHOB.ITT.
II. Upon registering a transfer by (1) Sale, *2) Gift, or (3) Exchange:-—
(a). Of Arazi-Mirie, by sale ...
(b). Of Arazi-Mevcoufe, by sale . . .
lc';. Of Sirf-Mulk, by sale -
(d). Of Mussakafat and Musteghellat in Idjaretein, by sale
(ej. Of Mahlul (all categories) by sale
C Tapou L a w of 8 Jemasi
- 5 per cent, of the sale price.* \ ul-Akhir. 1275 j[i858)
(. Destour I., p. 200.
, , .
C Regulations of 25 Rama-
- 5 per cent, of the sale price.' ? zan.i2Si (1864), Deatour
(.1., p. 245.
291
III,
. . . . , C L a w of 28 Redjeb, 1
- 1 per cent, of the sale price. •' (1874) Destour I
C. p. 449.
,
, C L a w of 4 Redjeb. 1292
- 3 ner cent, of tne saie price. : (1875), Destour
III.,
Cp. 459.
\ 6cp. registration fee.*
\ '(see Head VII.)
(/). O n exchange of ( _
Arazi-Mirie or -
5
Arazi-Mevcoufe
per cenL. of half the gross registered value of the lands exchanged f Tapou Law of 8 Jemasi*
to be paid equally by the parties exchanging.*
£ D ^ o u ^ L a ' l o o ?
8 0
^ '
ig). By gift or on | Fees as on sale, calculated on the assessed value of the property j L*W of 7 Shaban. 127«
alienation gratis { gifted or alienated.*
I (is.'9), Destour I..p.209.
(A). "Where the sale j
price is under- i Double the usual fees on the amount understated.*
stated
|
(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
j L a w of 24 Jemasi*
/ ul-Akhir. 1292 (1*874)
| Destour III., p. -458.
24, per cent, of the assessed value
J
2
* P
I of
*
tne property.
L a w Xo. 12 of 1907
{ 2£ per cent, of the assessed value -
"| of the property.*
• b). Of Sirf-Muik or Mussakafat and Musteghellat in j -i percent, of the assessed vaiue
Idjaretein - - - ". - ( of the property.*
T.icse fees are leviable in cases where the present holder is unregistered. W h e n property is S-
T
„
duly registered in tiie miuie of a deceased person who died on or after the 10th February. 1909. " '
upon the devolution thereof upon his heirs, registration may he effected on pay ment of the
fee
specified under Head VII.. and the property becomes liable instead to an aunuai charge .to he
collected with tiie Verghi Kimat) of one-fortieth of the fees which michr, have been levied as
inneritauce fees under Head III. (a) and (b) above.
{•••). O u effecting a ,
registration of the /
. _ . .
ftJ
_ .
c
.
(
.
r . i r . i
. I Emirname of 24 Rem*
gn.nt, oi extension . - -
3 per cent, of tlie value of the property." I
a
i.
A
'
K
-
a
.;
r
_
i;
..
lS
n,s76).
of inheritance in
Idjarete n
\
IV. Upon effecting a registration of title for iaud left uncultivated \ ,y,
( u
*
V a
j
e i l c v a
j
u
.
for ten sears - - - - - - ! ' '
MORTGAGES.
Law N'o. 14 of 1885.
V. 'Jpon registering a Mortgage:—
.a-. Of Arazi-Mirie
(b). Of Arazi-Mevcoufe
ci. Of Sirf-Mulk
1 per cent, of the amount secured by the mortgage.* Law No. 19 of 1890.
i insulations of 25
.,
.,
„
„ * *; Ramazan. 12S1 (1864),
24
1 Der 1,000
( Destour I., p. 245
8 Redjeb
Destour III
i Law of 2
, 1291
• (ls74).
I p. 449.
,. ,., ., , . , ,, , ., .
( 5 per 1.000 of the amouut secured \ Law of 4 Uedj.»b. 129!
(//). Of Mussakatat and Musteghellat in Idjaretein - < £_. . -,„,..«
rair6
*
\ (1S75). Destour IIL
"~ **"
' p. 459
VJ. Upon cunceiliug a Mortgage *.—
'nt. Of Arazi-Mirie
ib). Of Arazi-Me/cotife
ic). Of Sirf-Mulk
(d). Of Mussakafat.
- Free
I Regulations of 25
2\ per cent, of the amount secured by the mortgage.* j g^SJJ";. p
2
?l
3
(18H)
'
i U» of 25 Redjeb. 1291
„ * -(1874), Destour III.,
| p. 449.
( L a w of 4 Redjeb, 1291
5 per 1,000 „
„ * \ (1875). Destour III.,
TJ.
46'J.
- 1 per 1,000
hellat in Idjaretein
In tbe case of Mercoufe properties, e.g., Arazi Mercoufe, Idjare-Vahide and Mussakafat and Muateghellat in Idjaretein, 6 per cent, of
tbe fees otber than regiit ration goes to Government and tbe balance to the lircaf Department while tbe whole of tlie registration (ee of
Sep. goes to Government.