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SPECIFICATION OF TAXES, DOTIES, &C.
* SHEEP AND GOAT TAX.
2± silver piastres (3£cp.) per head yearly on every sheep and Sep. per head yeariy on
every goat one year old and upwards.
The tax ou goats m a v be increased and that on sheep decreased by the High Commissioner
in Council provided that no increase 3hall 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.
4*cp. per head yearly on everv pig over three months old.
,
Pigs not produced by the owners at thefirstofficial enumeration and uncounted thereat are
liable, to double tax.
* VERGHI KIMAT.
4 per 1,000 on the capital value of lands, houses and other immovable property.
The above rate of 4 per 1,000 has been modified to the extent that the same shall be varied
ou the completion of the valuation in any town or village so as to yield, as nearly as may be,
(oiovided 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.
EXEMPTIONS.
Persons who under the L a w of 29 Zilbidje, 1278, would have been entitled to exemption
from tithe ou olive trees planted by them m a y apply to the Verghi Department ror exemption
from verghi on such trees until such time as the immunity from tithe thereon would have
ftipired if the tithe on olives were still leviable.
* FEES TAKEN BY THE LAND. REGISTRATION AND
SURVEY DEPARTMENT.
REGISTRATION OF TITLE, (a)
I. Upon effecting (1) an Original registration, or (2) a registration of title by Prescription :—
(a). Of a grant of Mevat - - - 6cp. registration fee. • (see Head VII.)
(6). Of Arazi-Mirie ) Less than 10 years occunation
The value of the land. •
or
> _-.
_• , ,*. . *
J
( 2h per cent, of the value of
Arazi-Mevcoufe f ° «
c u
P
a t l o n of I0
-
vears
.
&u
P
w a r d s
j "the land. "
- ) . Of Sirf-Mulk.
JL-I'mt-mmJ M U U l U A \S J "*-. *-**. -3 m*\_t V* La M U l / i V U
Occupation of 10 years <fc upwards j
i Of a value less than 5,000 piastres
) Of a value from 5,000 to 10,000
6CD. registration fee only.
'(see Head VII.)
5 piastres. *
For each further 10.000 piastres
or part thereof up to 100,000 piastres
v
Of a value exceeding 100,000 " „
(d). On conversion j
of Idjare-Vahide >
- - 6c
into Idjaretein )
II. Upon registering a transfer by (1. Sale, -2) Gift, or (3) Exchange:—
(a). Of Arazi-Mirie, by sale
- - - - 5 per cent, of the sale price.*
5 piastres.
100 piastres. *
registration fee.* (set Head VII.)
AL'THOBITT.
Ottoman Relation
Sth February. 1371,
an<
i
L a w N o . 22 of 1S99. sec
10th February, *3
7 o
and instructions of th«
High Commissioner of
the 15th August. 1879.
Law of 14 Djemari-ul.
Evvel, 1277. and Tarious
, Vuierial circulars, and
L a w No. 11 of 1382. sec.
17.
L a w 12 of 1907, sec. 27
CO-
Orderof Hitrh Commis–
sioner dated 8th .March.
1889. published in Gat.
No. 280 of th* same date
(b). Of Arazi-Mevcoufe, by sale
ic). Of .Sirf-Mulk, by sale -
5 per cent, of the sale price.*
I per cent, of the sale price.*
( 6cp. registration fee.*
| (see Head VII.)
5 per cent,, of half the gross registered value of the lands exchanged
to bo paid equally by the parties exchanging:.*
Tapou Regulations of 7
Shaban. 1276 (lbo9),
Destour I., D . 209 and
L a w No. 12 of 1907, sec.
2'J Cl •
L a w of 23 Redjeb. 1291,
( IS7-0 n«a.t-*ii: 111., p.
H'J.
I
Law of 2a Ramasan,
1231 (1864). Oestour I..
p. 245.
C Tapou Law of 3 Jemasi
\ ul-Akhir. 1275 (1858)
<_ Destour I., p. 200.
C Regulations of 25 Rama*
/ zan.l2Sl (1864), Destonr
(.1., p. 2*5*
r- Law of 23 Bedjeb, 1291
^ (1374) Destour III,
£ p. «9.
f L a w of 4 Redjeb, 1292
I (1375), Destour III.,
(.P.4.-59.
(d). Of Mussakafat and Musteghellat in Idjaretein. by sale - 3 per cent, of the sale price.*
(«). Of Mahlul (all categories) by sale
(/). On exchange of
Arazi-Mirie or
Arazi-Mevcoufe [
c -. . -. — r
— - a
ig). By gift or on | Fees as on sale, calculated on the assessed value of the property
alienation gratis \ gifted or alienated.*
(Ai. Where the sale j
price is under- \ Double the usual fees on the amount understated.*
stated
)
(»'). O n sale or gift by parents to children :—
Ci.) Of Arazi-Mirie or Arazi-Mevcoufe - - j
2
** P " <*"*.• of the assessed value
| of the procertv.*
(ii.) Of Mulk or Idjaretein Mevcoufe -
£
'.,
„ •
(;'). U p o n effecting a transfer of M u l k property )
from the n a m e of one Trustee whether living /
,
,
or dead for a Church or Monastery to the n a m e \ t P f
cen
** °
f
*-» assessed vaiue
of another Trustee for the s a m e Church or (
of t h e
P
r o
P
e r t
7*
Monastery - - - - - - !
i
(a) in che i.iue oi .Uevcou'e properties, e.g., Arazi ilemoulle, Idjare-vahide ana ilun-akaiac and Musteghellat iu Idjaretein. 6 percent.
of the fees other rh.in registration goes to Gorernment and the balanee to the Ercaf Department, while the whole of tiie registration fee
of 6cp. goes to Government
y
Tapou L a w of 3 Jemari*
v ul-Akhir. 1275 (1858),
(. Destour I., p. 200.
| L a w of " Shaban, 127«
| (1339), Destour L.p.209.
I
Law of 24 Jemasi-
ul-Akhir. 1292 (r874).
Destour IIL. p 453.
L a w N o . 12 of 1907,
sec. 29 (3).
' L a w N o . 12 of 1907,
[ seo. 12 (3).