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SPEOJICATION OF TAXES, DUTIZS, dea
FEES TAKEN RY THE LAND REGISTRATION AND SURVEY
AUTHORITY.
(c). On effecting a ]
registration of tbe /
grant of extension >
of inberitance in i
DEPARTMENT—continuosL
3 per cent, of the value of the property.* { J j g ™ , *
2
(
*
8
*«
bi
-
Idjaretein
In the case of Corporate Bodies and Municipal Councils or Municipal Commissions, *
in addition to the fee leviable upon effecting an original registration or a registration by
prescription, sale, gift or exchange, an annual payment is made in respect of aU im–
movable property while registered in the name of a Corporate Body, Municipal Council igj^jj ^ ?
o f
l*
0
*
or Municipal Commission equal to one-fortieth of the fee which would be payable on the ' *"
w
*• °* *
devolution by inheritance of such property, thefirstof such payments being due on the
first day of April nest following the date of registration ; and such payment is recovered
with and in the same manner as the Verghi Kimat due upon the propery in question.
of 1882, sec. 43.
IV. Upon effecting a registration of title for land left uncultivated (
T h e Q U
;
v a
i
e n r
,
Ta
l
U
e •
for ten years - - - - - -(
™
L a w No. 14 of 1886,
HJ.
3.
MORTGAGES.
V. Upou registering a Mortgage:—
(a). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.*
(b). Of Arazi-Mevcoufe
(c). Of Sirf-Mulk
"
-*?
i»
»»
n
»
- 1 per 1,000 „ „ ,,
lrf). Of Mussakafat and Musteghellat in Idjaretein - j
5
^ fo^^*™
0
™* """^
VI. Upon cancelling a Mortgage :—
\a). Uf Arazi-Mirie - - - - - - - Free
(b). Of Arazi-Mevcoufe ~- - 2£ per cent, of the amount secured by the mortgage.*
(c). W^irf-^if^"
• - .-r_--\. - -; i-'per K B M e ^ i p *
L a w No. 19 of 1890,
seo. 9.
Regulations of 25
Ramazan, 1231 (1864),.
Destour L, p. 245.
I Law of 28 Redjeb, 1291
< (1874), Destour III.
( p. 449.
( L a w of 4 Redjab, 1291
{(1875), Destour III.,
' p. 459
(rf). Of Mussakafat and Musteghellat iu Idjaretein • 5 per 1,000 „
., *
VII. Upon effecting a registration under Heads I. to V. a charge of 6cp. is levied as registra–
tion fee but, in the case of registration of original title under Head I., if the property is
ot a value iess than lOOcp. this charge is not taken. The like charge of 6cp. is levied
upon issuing a copy of a registration of title or mortgage.*
Regulations of 25.
:
"
Rania-*an, 1281 0864),
Destour I., p. 245
L a w of 2S Redjeb, 1291
^-ftfrffi~'~ B«-«ou-* 3TL;
4-p. 449. ~-m-r- - ..—
\ Law of 4 Redjeb, 129J
(1875). Destour IIL.
p. 459. ,
1
(
The various Laws m J
Regulations above
quoted.
REGISTRATION OF LEASES.
VIII. Upon registering a lease of land under the Public Lands (Leases) Law, 1882 :
On registration of lease - 10s. for every acre or part of an acre leased."
For a copy of a lease -1
5
\
for the firat 200
.
words and ls
-
for ever
7'
w
(subsequent 100 words of such copy.
L a w No. 11 of 1882,.
seo. Ll.
TOBACCO DUTIES.
Tobacco-leaf -
Tumbeki
ls. per oke
- 10s. ,.
I Payable on transfer of leaf from grower to
) wholesale dealer.
Tobacco manufactured in Cyprus, whether manufactured inco Cigarettes )
or otherwise, in addition to the Import duty or Transport duty
)
9s. 3cp. per oke.
i L a w No. 22 of 1879,
I sec. S3.
[ L a w No. 22 of 1399,
) sec. 23, as amended
*) by L a w No. 4 of 1926,
/ sec. 2.
Note.—The duty is not levied on Tobacco manufactured for exportation and actually exporced,
if exported within 3 months of date of manufacture. Manufactured Tobacco includes ( Law No. 22 cf 1899,
Cigars, Cigarettes and Snuff and means all Tobacco subjected to such a process in a '
sec
- •*•
manufactory as will render it capable of consumption.
In the case of Mefcoufi properties, e.g.. Arazi Mevcoufe. Idjare-Vahide and Mussakafat and Musteghellat in Idjaretein, 6 per cent, of
tbe 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.