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19
SPECIFICATION OF TAXES, DUTIES, &C.
FEES TAKEN BT THE LAND REGISTRATION AND SURVEY
AUTHOMTX.
DEPARTMENT—i/miinued.
II. Upon registering a transfer by (1) Sale, (2) Gift, or (3) Exchange*.—
_-._._.-__...
r Tapou
TJIW
of 8 Jemati
(a). Of Arazi-Mirie, by tale * - - - - 5 per cent, of the sale price.* .) ul-Akhir. 1275 (1S58)
£ Dortour I., p. 200.
(j>\ Of Arazi-Mevcoufe, by sale - - . - . - 5 per cent, of the sale price." S JSBSui^fDJSS
ll., p. 245.
(e). Of rfirf-Mulk, by sale - - - - - I per cent, of the sale price." j (JT-i?
"DSSW'
if'
1
(. p. 449.
* "
(d). Of Musankafat and Musteghellat in Idjaretein, by sale - 3 per cent, of the sale price.* ) (1875)°, Destour ' in*
. . _
tv. 459.'
(e). Of Mahlul (all categories) by saie - - j
6c
P- ^
n
» H S ?
T
f
«
e
- '
| {see Head VII.)
(/). O n exchange of '
Arazi-Mirie or «[ o per cenu of half the gross registered value of the lands exchanged CTapou Law of s Jemasi-
Arazi-Mevcoufe ( to be paid equally by the parties exchanging.'
" £ nl-Akhir. 127.-, (1851),
(9)- By gift or on I Fees as on sale, calculated on the assessed value of the property j U w of 7 Shaban. 127&
alienation gratis \ gifted or alienated.*
( (issa),
(A). Where tiie sale
j
U w of 24 JejMf
._
price is under- > Double the usual fees on the amount understated.*
] ul-Akhir. 1292 (1S74).
Staled
)
' Destour III., p 458.
{%). O n sale or gift by parents to children :—
(i.) Of Arazi-Mirie or Arazi-Mevcoufe - - j
2
* P"
0 6 0
*-
of cb
.
e a8SeaseU value
) -
V o
.. .
1Qn
,
v
'
( of the property.*
I Law No. 12 of 190/,
(ii.) Of Mulk or Idjaretein Mevcoufe - - ^
„.
„ •
jsec. 29
t
<3).
(j). U p o n effecting a transfer of M u l k property 1
.
from the n a m e of one Trustee whether living /
/
or dead for a Church or Monastery to the n a m e > * P
61
" °*
nt
-
ol the
assessed value I Law No. 12 of 1907,
of another Trustee for the same Church or ( of the property.
f sec. 12(3). .
Monastery - - - . - . )
1
III. Upon registering a transfer by Inheritance :—
(«). Of Arazi-Mirie or Arazi-Mevcoufe - - j
2
* f .
ceoc
* "'"
lh
.
e as8CS8cd value
1
K
'
I of the property.*
ib). Of Sirf-Mulk or Mussakafat and Musteghellat in \ t per cent, of the assessed value
Idjaretein - -• - - - ' ( o f the property.*
These fees arc leviable in cases where the present bolder is unregistered." W h e n property is )• Law No. 12 of* 1907.
duly registered iu the name of a deceased person who died on or after the loth February, 1909,
3ecs
- -
8
«"
,d
-
9
*
ujion the devolution thereof upon his heirs, registration may 1-e effected 011 payment of" the fee
s*H-cified under Head VII.. and the property Incomes liable instead to an annual charge (to lie
collected with tlie Verirhi Kimat) of oue-fortieth of the fees which might have iieen levied as
iu.ieritance fees under Head III. («) and (A) above.
(c). O n effecting a 1
registration of the /
grant of exu-nsiuu > - -
3 per cent, of the value of the property.* j 5 ™ S ™ V ' " s n s ^ ' "
of inheritance in l
,B
" "' ""
l
' ^
Idjaretein '
IV. Upon effecting a registration of title for land left uncultivated j
T b e uivHleuc Talue
* Law Xo. u of 1885.
for ten years - - - - - - ( ^
sec. 3.
MORTGAGES.
V. Upon
ia). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.* Law X o 19 of 1890,
'
sec. 9.
x
(»). Of
2i
„ ' ) SLT.-sf'ase,,.
[ Destour L. p. 245.
(c). Of Sirf-Mnlk - - 1 per 1,000 „ , ., * ) Law of 2S Redjeb, 1291
* *
*
/ fA m. A\ Tid..>n.<f ITT
1 Law ot -'s-Keajeb, 1291
{ (1874
-
). Destour !!!,
' n
Hm)
p. 44»
>-, r.
c
tr •. t . 1 ur , » . • !'• . . • | 5 per 1,000 of the amount secured i Law of 4 Redieb. 1292
(ti). Of Mussakafat and Musteghellat in Idjaretein - j {£
fch
;
m o r t g a g e
..
c
lS7.->. Destour IIL.
'p. 4.*/9
VJ. Upon cancelling a Mortgage :—
(a). Of Arazi-Mirie ....... Free
i Regulations of 25
(b). Of Arazi-Mevcoufe - - 2t per cent, of the amount secured by the mortgage.* < Rama-urn. 12S1 (1864).
V
'
3 r
| Destour L. p. 245
i \ r\t — t <t w
I
I r\r.i\
• _ ^-
a
'
w oi
-*
5R
edjeb, 1291
(c). Of Sirf-Mulk
- - 1 per 1,000
„
„
., 1(1374). Destour III.,
(p. 448.
(rf). Of Mussakafat and Musteghellat in Idjaretein - 5 per 1,000 „ „ * ) (1875*). Destour' III".
I p. 459.'
In the cane of Mevcoufe properties, e.g.. Arazi Mevcoufe. Idjare-Vahide and Mussakafat and Musteghellat in Idjaretein. •> p«*r cent of
the fees otber than r<'-,*i«t ration goes to Government ami the baiance to the Evcaf Department while tbe whole of the registration fee of
6cp. goes to Government.
•i a