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19
SPECIFICATION OF TAXES. DUTIES, &C.
FEES T A K E N BV THB LAND REGISTRATION A N D SURVEY
DEPA RTMENT—«m/tnii«rf.
II. Upon registering a transfer by (1) Sale, (2) Gift, or (3) Exchange :—
(a). Of Arazi-Mirie, by sale
. . .
AUTHOaiTT.
(b). Of Arazi-Mevconfe, by sale
(c\ Of Sirf-Mulk, by sale -
/* Tapou Law of 8 Jennwi
- 5 per cent, of the sale price.* / ul-Akhir, 1275 (1858)
£ Destour I., p. 200.
. , ., , . _ c Regulations of 26 Rama-
- 5 per cent, of the sale price.* ) xan,1281 (1864), Destonr
(.I.,p. 246.
,
, e*x. i . ( L a w of 28 Redjeb, 1291
- 1 per cent, of the sale price.* ) (\s7.) Destonr ill,
ip.449.
t
. _. . .
m
(Law of 4 Redjeb, 1292
- 3 per cent, of the sale price.* ) (1875), Destour III.,
( 6cp. registration fee.*
\ (see Head VII.)
5 per cen L. of half the gross registered value of the lands exchanged f Tapou Law of 8 Jemazi*
to be paid equally by the parties exchanging.*
Fees as on sale, calculated on the assessed value of the property
gifted or alienated.*
Double the usual fees on the amount understated.*
( 2^ per cent, of the assessed value
I of the property.*
< ul-Akhir, 1275 (1858),
(. Destour I., p. 200.
j Law of 7 Shaban, 1278
| (1859), Destour I., p. 20*.
{Law of 24 Jemasi-
ul-Akhir, 1292 (1874)
Destour III., p. 468.
Law No. 12 of 1907.
(d). Of Muuaukafat and Musteghellat in Idjaretein, by sale
(e). Of Mahlul (all categories) by sale
(f). On exchange of
Arazi-Mirie or
Arazi-Mevcoufe
(g). By gift or on
alienatiou gratia
(ft). Where the sale
price is under–
stated
(»). O n sale or gift by parents to children :—
(i.) Of Arazi-Mirie or Arazi-Mevconfe
(iL) Of Mulk or Idjaretein Mevcoufe - - |
(j). U p o n effecting a transfer of Mulk property )
from the n a m e of one Trustee whether living / ,
, , , . ,
or dead for a Chnrch or Monastery to the n a m e > * -?!
r
P°
nt
'
of
_?
e
a*
8688
*-
1 value
I
L
»
w No
. 7
0
f 1886
of another Trustee for the same Church or I
of the
_P™V*™7-
Monastery - - - - - -)
III. Upon registering a transfer by Inheritance:—
(a). Of Arazi-Mirie or Arazi-Mevcoufe - - {
2
* J"
cent
'
of
„
tbe aMC88ed valne
x
'
| of the property.*
(0). Of Sirf-Mulk or Mussakafat and Musteghellat in f I per cent, of the assessed value
Idjaretein - - - - - ( of tbe property.*
These fees are leviable in cases where the present holder is unregistered. W h e n 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 on payment of the fee
specified under Head VII.. and the property becomes liable instead to an annual charge (to be
coUected 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,
1.:). O u effecting a
registration of tbe
grant of extension r
-
o per txnti. 01 m e vaiue 01 fcue pruper&j." \
^L..&.)__X UJJIS
(1876*)
of inheritance in
Idjaretein
IV. Upon effecting a registration of title for land left uncultivated ( mi
ean
i
va
i
en
(. v*i
n
e*
for ten years - - - - - -1 ^
MORTGAGES.
V. Upon registering a Mortgage:—
(a). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.*
•Law No. 42 of 1907.
n
t J.L. 1 • A
_. x* S Emirname of 24 Rebi-
3 per cent, of the value of the property. \ ^.^
Law No. 14 of 1885.
Law No. 19 of 1890.
( Regulations of 25
* \ Ramazan, 1281 (1864)
I Destour L, p. 245.
I Law of 29 Redjeb, 1291
* X (1874), Destour IIL.
| p. 449.
(b). Of Arazi-Mevcoufe
- 2\
(c). Of Sirf-Mnlk - - 1 per 1,000
.
A(M
, . , , -j, , ,, . .
T
,. . . j 5 per 1,000 of the amount secured j ^
w of
4 Redjeb, 1292
(d). Of Mussakafat and Musteghellat in Idjaretein - j t . y
morttraB>e
•
1 (1875), Destour III.,
VI. Upon cancelling a Mortgage:—
(a). Of Arazi-Mirie - - - . - - - Free
(6). Of Arazi-Mevcoufe
p. 459
- 2\ per cent, of the amount secured by the mortgage/
(c). Of Sirf-Mulk - - 1 per 1,000 „ „ „ •'
(d). Of Mussakafat and Musteghellat in Idjaretein - 5 per 1,000 „ „ '
Regulations of 25
Ramazan, 1281 (1864),
Destour I., p. 245
( Law of 25 Redjeb, 1291
{(1874), Destour U L ,
fp.449.
( Law of 4 Redjeb, 1292
\ (1875), Destonr III.
r
( p. 469.
In the case of Mevcoufe properties, e.g., Arazi Mevcoufe, Idjare-Vahidd and Mussakafat and Musteghellat in Idjaretein, 6 per cent, of
the fees other than registration goes to Government and the balance to the Evcaf Department whiletiiewhole of the registration fee o£
6cp. goes to Government.
4 A