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SPECIFICATION OF TAXES, DUTIES, &C.
FEES TAKEN BY THE LAND REGISTRATION AND SURVEY
AUTHORITY.
DEPARTMENT—continued.
(c). O n effecting a \
registration of the /
grant of extension > - - - 3 per cent, of the vaiue of the property.* I Emimame of 24 Rebi-
of inheritance in (
I *-^*. i"9« 0876).
Idjaretein
)
IV. U p o n effecting a registration of title for land left uncultivated (
T l l c e q u
i
v a
*
e n D Va
i
ae
.»
L a w N o u of 1 8 8
^
for ten years - - - *
" " '
aec. 3.
MORTGAGES.
7. Upon registering a Mortgage:—
ia). Of Arazi-Mirie
- - 1 ner cent, of the amouut secured by the mortgage.*
L a w N o 19 o£ 1890
K
'
*
sec. 9.
(b). Of Arazi-Mevcoufe - Q » » " V «] RaS^a^2Si°(i864)
| "»---*»*.u, 'SOI (,1
I Destour I., p. 245.
(c). Of Sirf-Mulk
- - 1 per 1,000
„
..
*, • \ $ J * % ^ ' ™
! p. 449.
i 5 per 1,000 of the amount secured i Law of 4 Redieb 1*9*
^ci). Of Mussakafat and Mustegnellat in Idjaretein - <
D v clie m0r
tgage.*
\ (1875), Destour ' III.,
I p. 459.
VI. U p o n cancelling a Mortgage :—
K
a i. Uf Arazi-Mirie ------- Free
| Regulations of 25
(6). Of Arazi-Me/coufe - - 2\ per cent, of the amount secured by the mortgage.* *, g ^ S " } ; . p ^ J s
0 8 6
* ^
i Law of 25 Redjeb, 1291
(c). Of Sirf-Mulk
- - 1 per 1,000
„
,,
„ * - (1874), Destour III.,
( p. 449.
. ( Law of 4 Redjeb, 129S
(d). Of Mussakafat and MuBtegheilat in Idjaretein - 5 per 1,000 „
„ < (1875), Destour III,.
I p. 459.
VII. Upon effecting a registration nnder Heads I. to V. a charge of 6cp. is levied as registra- )
The varioug Lawt Md
tion fi-:- but, iu the case of registration of original title, under Head I., if the property is ( Regulations abore
ot a value less than lOOcp. this charge is not taken. The like charge of 6cp. is levied ( quoted.
upon issuing a copy of a registration of title or mortgage.*
J
REGISTRATION OF LEASES.
VIII. Upon registering a lease of land under the Public Lands (Leases) Law, 1882 :—
N
O n registration of lease - 10s. for everv acre or part of an acre leased.* /
., '.'
M
c
.
V^ L a w No. ll^Of 1882.
_
, ,
. } 5s. for the first 20u words and ls. for everv* ( sec. 11.
For a copy of a lease
| subsequent 100 words of such copy.
' )
* TOBACCO DUTIES.
Tobacco-leaf - - - ls. per oke \ Payable on transfer of leaf from grower to 1 Law No. 22 of 1879,
Tumbeki - - - 10s. „ J wholesale dealer.
f
sec
*
3S
*
Tobacco manufactured in Cyprus, whether manufactured into Cigarettes )
9g
„ , \ ^^^ °as" amended
or otherwise, in addition to the Import duty or Transport duty - J * p* pe . J
b y I
T - JJ
Q 4 of 1926i
/ sec. 2.
Note.—The duty is not levied on Tobacco manufactured for exportation and actually exported, /
L
^
o
.
>2 cf ]899
if exported within 3 months of date of manufacture. Manufactured Tobacco includes \
sec-
24.*
Cigars, Cigarettes and Snuff and means all Tobacco subjected to such a process in a
manufactory as will render it capable of consumption.
0
SPIRIT DUTIES.
\ L a w No. 3 of 1926,
Spirit manufactured for consumption within Cyprus (a) .. 4s. for every proof gallon. < sec. 3, as amended by
] L a w No. 31 of 1926,
( sec. 3.
Note.—Spirit means spirits of all sorts, spirituous compounds, liquors and cordials m a n u - )
factured in Cyprus. Spirits mixed with any ingredient and, although thereby coming \ Law No. 3 of 1026,
under some other designation, are deemed to be spirit.
forty-two per cent, of proof spirit is deemed to be spirit.
spirit. W i n e containing more than f sec *•
In the case uf Mevcoufe properties, e.g., Arazi Mevcoufe. Idjare-Vahide and Mussakafat an«l Musteghellat in Idjaretein, 0 per cent, of
the fees otber than rt-gisrration goes to Government and the balance to the Evcaf Department while the whole of the registration fee of
6cp. goes to Government.
(A) The consumption by the producer of Zivania manufactured by village stills is permitted without paymeut of duty.