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21
SPBCr-flCATION
OF TAXES, DUTIES, _C.
* VERGHI KIMAT.
4 per 1,000 on the capital vnlue 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
on che completion of the valuation in any town or village so as to yield, as nearly as may be,
(provided 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.
ABTHOBITT.
Law of 14 Djema-.i-ul*
Errel, 1277, and various
Vizierial circulars, %nd
Law No. U o f 1882, see.
17.
Law 12 of 1907, see. 27
(2) and (7).
* 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:—
W,. Of a grant of Mevat - - - 6cp. registration fee * (see Head VII.) ) ^ W g ^ j J T
(6). Of Arazi-Mirie ] Less than 10 years occupation
The value of the land. • \ Destour I., p. 209 and
or
V ..
. ,. , , ( 2J» per cent, of the value of I r
A
w No. 12 of
Arazi-Mevcoufe ) Occupation of 10 years & upwards j -,.£ ,
and
.
)
29(1
,.
i Of a value less than 5,000 piastres j ^^J^[^ °
nl7
' * )
Of a value from 5.000 to 10,000 „ 5 piastres. *
For each further 10,000 piastres [ . . ,
or part thereof up to 100,000 piastres ) ° P
,astres
-
Of a value exceeding 100,000 „ 100 piastres. •
(-.). Of Sirf-Mnlk.
Law of 28 Redjeb, 1291,
(18741 Destour III., p.
449.
(d). O n conversion
of Idjare-Vahide
into Idjaretein
6cp. registration fee.* (see Head VII.)
II. Upon registering a transfer by (l> Sale. -2) Gift, or (3) Exchange:—
- 5 per cent, of the sale price.*
(a). Of Arazi-Mirie, by sale
(b). Of Arazi-Mevcoufu. by sale -
(c). Of Sirf-Mulk, by sale -
(rf). Of Mussnkafat and Musteghellat in Idjaretein, by sale
ie). Of Mahlul (all categories) by sale
Law of 25 Hamas—.,
123'. (1364*). Destour L.
p. -.45.
C Tapou Law of 3 Jemazi
I ul-Akhir. 1275 (1868),
(. Destour I., p. 200.
5 ner .-fenc of the sale nrie-. • f-*e«u..-*.on*-of 25 Rama*
.• per cent, ot nue saie price. ' an.1281 (1864), De*.tour
,
. « -u i • • ( I**-" of 2*- Redjeb, 1291
- I per ceuc. of the sale price.* » asrv*
Cp. 449'.
tl., p. 245
Lai
(IS Destour III.
• 3 per cent, of the sale price.* r L
aTV 0
f 4 Redjeb. 129*.
( 6cp. registration fee.* \ (1375), Destour ' III.
\ (see Head VII.)
(.p. 459.
5 per cent, of half the gross registered value of the lauds exchanged f Tapou Law of s Jemaai*
to be paid equally by the parties exchanging.*
) ul-Akhir. 1275 (1858),
„ ' __,_ _._.„„ „_
j _.i.._ _
r
1.1
}• Destour I., p. 200.
(/). O n exchange of
Arazi-Mirie or
Arazi- Mevcoufe
(9)- By ?ift or 00 1 Fees as on sale, calculated on the assessed value of the property
alienation gratis ( gifted or alienated.*
(k). Where the sale j
price is under- > Double the usual fees ou the amount understated.*
stated
)
(*'). O n sale or gift bv parents to children :—
(i.) Of Arazi-Mirie or Arazi-Mevcoufe - - i
2
* P
er
^
of the u8e5Scd Yaiue
i
ir
of the property.*
(i
Mulk or Idja etein Mevcoufe
(j). U p o n effecting a transfer of Mulk 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 , i P
e P cent
°'
the M M M e d vaiue
ol another Trustee for the same Church or I
Monastery -
- - - - ;
of the property.
Law of 7 Shaban. 127C
(1339), Destour I., p. 209.
Law of 24 Jemasi-
ul-Akhir. 1292 (1374),
Destour III., p. 458.
L a w No. 12 of 1907,
sec. 29 (3).
L a w No. 12 of 1907,
sec 12 (3).
{2\ per cenc. of che assessed value -1
j
of
III. Upon registering a transfer by Inheritance:—
(a). Of Arazi-Mirie or Arazi-Mevcoufe - - ..
of
^
propertJ
.
b). Of Sirf-Mulk or Mussakafat and Musteghellat in f -V per cenc. of :he assessed value
Idjaretein - - - - - ( of the property.*
These fees are leviable in cases where the present holder is unregistered. When property is
duly registered in the name of a deceased person who died on or after the 10th February, 1909,
upon the devolution thereof upon his heirs, registration may be effected on payment of the fee
specified under Head VII.. and the property becomes liable' instead to an annual charge (to be
coUecced with che Verghi Kimat) of one-fortieth of the fees which might have been levied as
inheritance Ives under Head III. (fl) and (b) above.
(a) In the case of Mevcoufe properties, e.g., Arazi Mevcoufe, Idjare-Vahide' and Mussakafat and Musteghellat in Idjaretein, 6 percent.
of the fees other than registration goes to Government and the balance to the Evcaf Department, while the whole of the registration fee
of Sep. goes to Government.
L a w No. 12 of 1907.
sees. 28 and 29.