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18
SPECIFICATION OP TAXES, DUTIES, &C.
LICENCES AND EXCISE.
• T I T H E S .
AnTuoarrr.
One tenth of the produce of the land of
Wheat
Barley
Oats
Vetches
Rye
Favetta
Vikos
Measured on the threshingfloors,-and delivered in kind at the Govern*
ment Granaries, an allowance for cost of transport is made to tithe-payers.
NOTE.—All other tithes have been suspended or abolished, or replaced by Tithe Dues leviable
on Exportation. (See below.)
* TITHE DUES LEVIABLE ON EXPORTATION.
In respect of:—
Aniseed
l<*) Caronbs ..
Cotton
Linseed
Mavrokoko
.. •• — \ For every £100 value, £8.
Raisins
Silk-cocoons
Wound silk
Manufactured silk, if manufactured by other than
handloomt
... ••• •* '
* SHEEP AND GOAT TAX.
24; silver piastres (33cp.) per head yearly on every sheep and 5cp. per head yeariy on
every .goat one year old and upwards.
The tax ou goats may be increased and that on sheep decreased by the High Commissioner
in Council orovided that no increase shall be made in the total amount receivable as calculated
upon the basis of the last preceding official returns of the numbers of sheep and goats in the
Island.
Sheep and goats not produced by the owners at thefirstofficial enumeration and uncounted
thereat are liable to double tax.
* PIG TAX.
Hep. per head yearly on every pig over three months old.
Pfgs not produced by the owners at thefirstofficial enumeration and uncounted thereat are
liable, to double tax.
* VERGHI KIMAT.
i per 1,000 on the capital value of lands, houses and other immovable property.
The above rate of t per 1,000 has been modified to the extent that the same shall be varied
on the completion of the valuation in any town or village so as to yield, as nearly as may be,
ipiovided that any fraction of 10 paras in such rate shall be counted as 10 paras) a sum equi–
valent to the amount of the assessment prior to the coming into operation of the valuation.
E X E M P T I O N S .
Persons who under the Law of 29 Zilhidje, 1278, would have been entitled to exemption
from tithe on olive trees planted by them may apply to the Verghi Department for exemption
from verghi on such trees until such time as the immunity from tithe thereon would have
expired if the tithe on olives were still leviable.
* FEES TAKEN BY THE LAND REGISTRATION AND
SURVEY DEPARTMENT.
R E G I S T R A T I O N O F TITLE, («)
I. Upon effecting (1) an Original registration, or (2) a registration of title by Prescription :—
ia). Of a grant of Mevat - - - 6cp. registration fee. • {see Head VII.)
\b). Of Arazi-Mirie | Less than 10 years occupation
The value of the land. •
Arasi-Sevcoufe j
0ccu
P
atiou of 10
3~»
&
"P""* | '"K' .°
f
** ^ °
f
i Of a value less than 5,000 piastres ]
6c
P' registration fee only. •
\ *e -..,.. _...-... m
rt
_. ,„ _
l
(
*
ee H e a d V 1 1
* )
fe). Of Sirf-Mulk.
(cf). On conversion
of Idjare-Vahide
into Idjaretein
Of a value from 5,000 to 10,000 „ o piastres. "
"\ For each further 10.000 piastres )
/ or part thereof up to 100,000 piastres j
5
P
iastres
* *
{ Of a value exceeding 100,000 „ 100 piastres.
6cp. registration fee.* (see Head VII.)
L a w of 9 Shaban,
1277, L a w No. 5 of
1881 and Order • of
High Commissioner in
Council, No. 997 of
6th March, 1924.
L a w No. 22 of 1899,
sees. 26 and 28(1).
Ottoman Regulation
Sth Febroarr, 1871, and
L a w No. 22"of 1899. sec.
31.
Ottoman Regulation
10th February, 1870,
and instructions of tht
High Commissioner of
the loth August. 1879.
I Law of 14 Djemazi-ul.
\ Evvel, 1277, and variooi
/ Vizierial circulars, and
) Law No. 11 of 1882. sec.
/17.
Law 12 of 1907. sec. 27
00*
Order of High Commii.
sioner dated 8th March,
1S89, published in Get,
No. 280 of the same u W
Tapou Regulations 'Al
Shaban. 1276 (lba9),
Destour I., p. 209 and
Law No. 12 of 1907. sec.
29(1).
Law of 28 Redjeb, 1291,
(18741 Destour III., p,
449.
Law of 2b Ramaun.
123. (1864*). Destour I.,
p. 245.
(a) This rate also applies to ground caroubs, if without intermixture of anj otber substance, and in the )
-*••*-' of caroubs in a manufactured state mixed vith other substance, or anr substance in which caroubs ( L a w No. 22 of 1899,
<iua>,titute a component part, the charge is made in proportion to the quantity of caroubs contained in the | sec. 28 (2).
»noie quantity of exported substance. {See alio Loetut tax and Rat tax.)
1
(-») In the case of MeTooufe" properties, e.g., Arazi Me-*coufe\ Idjarf-Tahide and Mussakafat and Musteghellat in Idjaretein. 6 per cent
f• he fees other than registration goes to Government and the balance to the Ereaf Department, while tbe whole of the registration fee
J
<>cp,XQej to Govern.sunt.