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21
SPECIFICATION OP TAXES,
&C.
* PIG TAX.
4^op. per head yearly on every pig over three months old.
Pigs not produced by the ownen at the lint.official euumeratiou ond uncounted thereat are
liable to double tax.
* VERGHI KIMAT.
2 per 1,000 oa the capital value of lands, houses and other immovable property.
* FEES TAKEN BY THE LAND REGISTRATION AND
SURVEY DEPARTMENT.
R E G I S T R A T I O N O F T I T L E , (a)
X Upon effecting (1) an Original registration, or (2) a registration of title by Prescription :—-
(a). Of o grant of Mevat - - . 6cp. registration fee. • (see Head VII.)
(b). Of Arazi-Mirie j Lets than 10 yean occupation
The value of the land. *
Araai-Mevcoufe | O o - p - i o . of 10 yean 4 upwards j « * £ * - £ - *• * * » «
Of a value less than 5,000 piastres l
6
*?; rrasteatiOT fee only. •
r
| (see Head VII.)
Of a value from 5,000 to 10,000 „ 5 piastres. *
For each further 10,000 piastres ) . . ,
or port thereof up to 100,000 piastres J ° P
lMtre
*-*
Of a value exceeding 100,000 „ 100 piastres. •
AOTHO»ITT.
Ottoman Uegulation
lOtli February. 1870,
and instructions of the
High Co-nniission-a* of
the lata August, 1879.
Law 12 of 1907, see.
27 (6).
(e). Of Sirf-Mulk.
) Tapou Retmlationa uf T
/ Shaban. 1276 (1869),
> Destour I., p. 209 and
( Law No. 12 of 1907, i
J 29(1).
Law of 23 Redjeb. 1291,
(1874*) Destour III., p.
419.
(d). O n conversion
of Idjare-Vahide
into Idjaretein
bcp. registration fee.* (tee Head VII.)
Law of 25 Bamaaan.
1231 (1864). Destour L.
p. 245.
II. Upon registering a transfer by (1. Sale, (2) Gift, or (3) Exchange:—
(a). Of Arazi-Mirie, by sale
- - - 5 per cent, of the sole price.*
y
Tapou Law of 3 Jemazi
j ul-Akhir. 1275 (1868),
i. Destour I., p. 200.
(b\ Of Arazi-Mevcoufe, by sole
(c)* Of Sirf-Mulk, by sale -
f Regulations of 25 Rama-
- 5 per cent, of the sale price.* < an*, 1281 (1364), Destonr
tl., p. 245.
1 per cent, of the sale price.*
(d). Of Mussakafat and Musteghellat in Idjaretein. by sale - 3 per cent, of the sale price."
fe). Of Mahlul (all categories) by sole - - j
6c
P' ^
8t
t
*£*J
T
f
«
e
-"
v
° '
J
{ (see Head VIL)
•(f). Onexchangeof (
,
.
Arazi-Mirie or < ^ P*
rcen
*** °^ "alf
t,ie
o
70
*-
8
registered value of the lands exchanged
Arazi-Mevcoufe (
to
•*- P
aid
«q
uall
y by the parties exchanging."
(g). By.gift or on 1 Fees as on sale, calculated on the assessed value of the property
alienation gratis ( gifted or alienated."
4 Law of 23 Bedjeb, 1291
} (1874), Destour III,
I p. 449.
f Law of 4 Redjeb, 1292
\ (1875), Destour III.,
(. p. 459.
f Tannii .-AW of S
< ul-Akhir. 1275 (1858),
C Destour L. p. 200.
i Law of 7 Shaban, 127S
\ (1859), Destour L. p. 209.
{
2)j per cent, of the assessed value
of the property."
Law No. 12 of 1907.
sec. 29 (3).
Law No. 12 of 1907,
sec 12 (3).
(A). On 3ale or gift by parents to children *.—
(i.) Of Arazi-Mirie or Arazi-Mevcoufe
(ii.) Of Mulk or Idjaretein Mevcoufe - - ~ ±
(i). 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 i } * PJ
r
?
nt
'
ot the a38es8ed vaIue
of another Trustee for the same Church or I
of tn0
proP°
rt
7-
Monastery - - - - - - )
III. Upon registering a transfer by Inheritance:—
, . rtt A • \e- •• t • vr *•
( ••. per cent* of the assessed value
(a). Of Arazi-Mine or Arazi-Mevcoufe - -j
o
r
t h e pro
perty.*
b). Of Sirf-Mulk or Mussakafat aud Musteghellat in j \ per cent, of the assessed value
Idjaretein - - - - - ( of tbe property."
These fees are leviable in cases where the present holder is unregistered. When property is
dnly registered in the name of a deceased person who died on or after the 10th February, 1909,
upon the devolution thereof upon his beirs, 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
collected with the Verghi Kimat) of one-fortieth of the fees wliich might have been levied as
inheritance fees under Head III. (a) and (b) above.
(c). O n effecting a
registration of the
grant of extension
of inheritance in
Idjaretein
(a) Iu the case of MeTcoufe' properties, e.g., Axasi Mercoufe, Idjare*-Vahidii and Mussakafat and Musteghellat in Idjaretein, 6 percent*
of the fees other than registration goes to Government and the balance to the Ureal Department, while the whole of the registration fee
.of Sep. goes io Government.
Law No. 12 of 1907.
sees. 23 and 29.
3 per cent, of the value of the property.*
Emirname of 24 Rebi-
ul-Akiur. 1293 (1876).