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21
SPECIFICATION OP TAXES, DUTIES, &C.
* VERGHI KIMAT.
2 per 1,000 on the capital value of lands, houses and other immovable property.
* ADDITIONAL VERGHI KIMAT.
(See E D U C A T I O N (No. 2 A N D 3) F U N D S , p. 48.)
On all property subject to the tax called Verghi Kimat, i.e.—
In villages, trwo-thirda of the current rate; and in towns, double the current rate. J
AOTHO»ITT.
Law 12 of 1907, seo.
27 (6).
Law 4 of 1929, sec. 60.
• 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 :—
(a). Of a grant of Mevat . . .
fJcp. registration fee. • (see Head VII.)
(b). Of Arazi-Mirie ] Less than 10 years occupation
T h e value of the land. •
Arazi-Mevcoufe | Occupation of 10 years * upward. j ^JJ-f f ** *" °f
i Of a value less than 5,000 piastres
6c
P' registratmn fee only. *
\
r
{ (see Head VII.)
) Of a value from 5,000 to 10,000 „ 5 piastres. •
s
. For each further 10,000 piastres ) . . .
/ or part thereof up to 100,000 piastres ) ° P
mfcres
*
( Of a value exceeding 100,000 „
100 piastres. •
6cp. registration fee.* (see Head VII.)
(«). Of Sirf-Mulk.
Tapou Retrulations of T
[ Shaban. 1276 (1859),
Destour L, p. 209 and
b w No. 12 of 1907, see.
29(1;.
Law of 28 Redjeb. 1291,
(1874) Destour IIL, p.
449.
(d). O n conversion
of Idjare-Vahid
into Idjaretein
I
Law of 25 Ramasan,
123'. (1864). Destour L.
I p. 245.
II. Upon registering a transfer by (1. Sale, (2) Gift, or (3) Exchange:—
(o). Of Arazi-Mirie, by sale
- - - - 5 per cent, of the sale price.*
(b). Of Arazi-Mevconfe, by sale
(c). Of Sirf-Mulk, by-ale -
- 5 per cent, of the sale price.'
- 1 per cent, of the sale price.'
(d). Of Mussakafat and Musteghellat in Idjaretein, by saie - Z per cent, of the sale price.*
fe). Of Mahlul (all categories) by sale - - j **•
r e g
*l
3 C
T°?
T
f
"-*
v
a
' '
I (see Head VII.)
(/). O n exchange of (
, , ,, ,
,
. , , ,
Arazi-Mirie or <
5
P
e r ceni
'*
of ua
'
f
"•
ie
'•=
,T
'
033 r
~?
lscere
'--
v
alue of the lands exchanged
Arazi-Mevcoufe 1
to
"
)e
P
a
*
1
*'
eQ
.
ua
".
T D
7 ^
e
parties exchanging.*
-.ff)- By g
;
fc or on I F-cs as on sale, calculated on the assessed value of the property
alienation gratis [ gfted or alienated."
(A). O n sale or gift by parents io children :—
i: \ c\t . _ • v •• » vr mm^..tA
i *••» P
er
cent, of the assessed value
fi.) Uf Arazi-Mine or Arazi-Mevcoufe -
- < - % ,
.
K
'
( of the property.
iii.) Of Mulk or Idjaretein Mevcoufe -
\
„
.,•
(•). U p o n effecting a transfer of M u l k 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 \ * pe*" cent, or the assessed valne
of another Trustee for the s a m e Church or (
o f t h e
P
r
°P
e r t
7*
Monastery -
III. Upon registering a transfer by Inheritance :—
/ ,
n f
. • ,,. .. , • .
r
...
( '2\ per cent, ox .h. as.-essea value
(a
}
. Of A n n - J u n e or Arazi-Mevcoure - . - j *J ^
p r o p e
„
T
_ .
't»). Of .Sirf-Mulk or Mussakafat. and Mustegiiellac in t k per cent, of the assessed vaiue
Idjaretein - - - - - I of the property.*
These fees are leviable in cases wiiere the present holder is unregistered. W h e n 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 ou 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 which might have be~n levied as
inheritance fees inder Head III. (a) and (b) above.
(c). O n effecting a
) Tapou law of 3 Jemazi
i ul-Akhir. 1275 (1868),
v. Destour L, p. 200.
( Re-**alationsi.f 25 Rama-
t zan,1281 (1S64), Deatoor
C.I., p. 246.
i La--- of 23 Redjeb, 1291
v (1374). Destour III.
t p. 449.
- -
flaw of 4 Redjeb, 1292
^ (1875), Destour III.,
C p. 459.
> Tapou LAW of S Jem-tai-
f ul-Akhir. 1275 (135S),
' Detour ... :.. 200.
' Law of 7 i'«aban. 127S
I (1S59),
r
VstourL.p.209.
! Law No. 12 of 1907,
j' sec. 29 (3).
i
>. Law No. 12 of 1907,
f seo. 12 (3).
\- Law No. 12 ot 1907,
sees. 2S and 29.
registration of the
grant of extension
of inheritance in
Idjaretein
3 ner cent, of the value of the Drooertv.*
ETHirname of 24 Rebi-
ui-Akl.ir. 129S (1876).
(t/) la the case of Mevcoufe properties, e.g., Arazi HeTcouie. Idjare-Vahide ami Mussakafat and Musteghellat in. Mjaretein. 6 per cent.
oi the fees other than re-ristration -jo^s to Government and the balance to the Eroar Department, while the whole of the re-ristration fee
of Sep. goes to Government.