Basic HTML Version
21
St'SCUlCATlON OF T A X E S , DUTIES, &C.
Law No.
12 of
1907.
sees. 23 and 29.
Law No.
14 of
1885,
sec.
3.
FEES TAKEN" KY T H E L A N D Ii EG 1ST RATION A N D S U R V E Y
AUTHORITY
DEPARTMENT—continued.
III. Upon registering a transfer by Inheritance :—
(a). Of Arazi-Mirie or Arazi-Mevcoufe - - j
2
* P
rl
cet,c
-
of th
.
e aW38ed Vflllie
^
K
'
( o f the property.*
(b). Of Sirf-Mulk or Mussakafat and Musteghellat in 1 _ per cent, of the assessed value
Idjaretein - - - - - ( of the property.*
These fees are leviable in cases where the present holder is unregistered. When property is r
duly registered in the name of a deceased person who died on or after the 10th February, 1909,
upou the devolution thereof upon his heirs, registration may be effected on payment of the fee
specified uuder Head VII., and the property becomes liable instead to an annual charge i,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) aud (b) above.
(c). O n effecting a \
registration of the /
, ,
grant of extension \ - - - 3 per cent, of the value of the property.* j „i!ifc£*?
e
isM aafe)"
of inheritance in I
'
Idjaretein )
IV. Upon effecting a registration of title for land left uncultivated | ,, , , .
Yor ten years - - . • * -
. j Ibe equivalent value.*
MORTGAGES.
V. Upou registering a Mortgage:—
ia). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.* ^
g
w
•/•). Of Arazi-Mevcoufe - 2± „ „ „ * ] rIt?S.
n
\23i
6
(i864)
( Oestour I., o. 245.
._-__...-.,,,
I
I
*»
w
o.! 2S HLedjeb, 1291
{<•). Of Sirr-Mulk
- - I per 1,000
„
„
„
i (1374), Destour III,
! P- U*.
(tl). Of Mussakafat and Musteghellat in Idjaretein - {
5
P^,
1
'
000
°
f bhe
,
amonnt sec
"-«- • (wTs?
'DJS?'
ll"
^
( b y the mortgage.
I
?
. +.=••
VJ. Upon cancelling a Mortgage :—
(a i. Of Arazi-Mirie ....... p
ree
, Regulations of 2o
(b). Of Arazi-Mevcoufe - - 2-^ |>er cent, of the amount secured by the mortgage.* ( o-stourL. *».~245
. ijiw of 25 Redjeb, 1291
(c). Of Sirf-Mulk
- - 1 D».T 1.000
..
..
• ' (I374\ Destour IIL.
ip. 449.
^ Law of 4 Redjeb, 129*.
(d). Of Mussakafat and Mustesfhellac in Idjaretein - •'• per 1,000 ., „ • -'M'*). Destour III,.
3
'
'
( p. 459.
VII. Upon effecting a registration under Heads I. to V. a charge of Sep. U levied as registra- •
Tbe Txrioai
Law
tion fpe but, in the case of registration of original title under Head I., if the property is I Regulations abo*-«
ot a value iess than lOOcp. this charge is not taken. The like charge of Sop. is levied \ quoted.
upon issuing a copy of a registration of title or mortgage.*
'
REGISTRATION OF LEASES.
VIII. Upon registering a lease of land under the Public Lands (Leases) Law, 1382.:— x
O n registration of lease - 10s. for every acre or part of an acre leased.* I L a
W
^o. 11 of 1882.
For a coov of a lease I
5s
'
for the fir3t 200 words and ls
'
for ever
<
T
" f ^
U
'
r or a copy or a lease
-j subsequent 100 words of such copy.
>
* TOBACCO DUTIES.
i
T
obacco-leaf - - - Is. per oke I Payable on transfer of leaf from grower to i Law No. 22 of 1879,
Ti.mbeki - - - 10s.* „ j wholesale dealer.
I sec. 33.
Tobacco manufactured in Cyprus, whether manufactured into Cigarettes [ g, .?
n
i.
e
) Law No. 22 of 1899,
or otherwise, in iddition to the Import duty or Transport duty - J*
s
* "
C
* * P*-
r
° j- sec 23.
iVole.—The duty is not levied on Tobacco manufactured for exportation and actually exported,
if exported within 3 months of date of manufacture. Manufactured Tobacco includes
Cigars. Cigarettes and Snuff and means all Tobacco subjected to such a process in a
manufactory as will render it caDable of consumption.
L a w Ko. 22 ct" 1899,
sec. 24.
* WINE AND SPIRIT DUTIES.
Upon all Wine exported from tne Island a duty at the rate of 8 paras per (liquid) gallon. )
,, Spirit ,.
,,
,, 20 „
.,
( Law No. 13 of 1906,
„ Vinegar „
„
,, 5 ,, „
[sec 3 (o).
.Vote.—Wine containing more than 42 per cent, of proof spirit deemed to be ipirit.
)
In the case of Mefcnufe properties, e.g., Arazi Mevcoufe, Idjare-VahidJ and Mussakafat ami Musteghellat in Idja.-t-tein, 6 per cent, of
tbe fees otber than registration goes to Goverament and the balance to the Ercaf Department while the whole of tiie registr.ition fee of
Ucp. goes to Gorernment.