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26
SPECIFICATION OF TAXES, DUTIES,
<fec.
FEES TAKEN BY THE LAND REGISTRATION AND SURVEY
DEPARTMENT—continued.
In the case of Corporate Bodies, in addition to the fee leviable upon effecting an
original registration or a registration by prescription, sale, gift or exchange, an annual
payment is m a d e in respect of all immovable property while registered in the n a m e of a
Corporate Body, and in the case of a Municipal Council or Municipal Commission the
same payment is m a d e in respect of all immovable property while registered or recorded
for assessment in the books of the Land Registry Office in the n a m e of such Municipal
Council or Municipal Commission equal to one-fortieth of the fee which would be
payable on the devolution by inheritance of such property, thefirstof such payments
being due on the first day of April next following the date of registration or record, and
such payment is recovered with and in the same manner as the Immovable Property T a x
due upon the property in question.
IV. Upon effecting a registration of title for land left uncultivated ( -j,^ equivalent value.
for ten years
- - - - - I
* MORTGAGES, (a)
V. Upon registering a Morcgage:—
(a). Of Arazi-Mirie
- - 1 per cent, of the amount secured by the mortgage.
AUTHORITY.
L a w No. 9 of 1908,
„sec. 10, L a w No. 26 of
1930, sec. 77. and Law
No. 5 of 1931, see. SL
(b). Of Arazi-Mevcoufe
- 2i
1
(c). Of Sirf-Mnlk
- - 1 per 1,000
„
„
»
^ /*»
e
-tr - • . ,« ,.„.•
T
r ( 5 per 1,000 of the amount secured
((f). Of Mussakatat and Musteghellat in Idjaretein - j ^ ^ mortgage.
VI. Upon cancelling a Mortgage :—
(ai. Of Arazi-Mirie - - - - - - - Free -
(o). Of Arazi-Mevcoufe - - 2\ per cent, of the amount secured by the mortgage.
(c). Of Sirf-Mnlk
1 per 1,000
(d). Of Mussakafat and Musteghellat in 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 reeistration of original title under Head I., if the property is
of a value iesB than lOOcp. this charge is not taken.
* REGISTRATION OF LEASES.
VIII. Upon regiscering a lease of land under the Public Lands (Leases) Law, 1882 :—
On regiscration of lease - 10s. for every acre or part of an acre leased.
• For a copy of a lease - -J
5
n
3
;
for th
* Jjj*
200
.
w
°
rds and ls
'
for evei
7
r
'
{ subsequent 100 woros of sucn copy.
* CONSUMPTION DUTY ON TOBACCO.
Manufactured tobacco, in addition to the import duty - - U s . per oke.
-yo*e.-The Comptroller of Customs may, however, subject to any conditions he may think fit, •
give permission to any manufacturer to manufacture tobacco in bond, for exportation
vrithin three months from the date of manufacture, free of duty. Full consumption
duty shall be paid on any such tobacco not exported within that period.
M^ufactured tobacco means cut tobacco, cut tumbeki, cigarettes, cigars, snuff
and chewing tobacco and includes any tobacco which has been subjected to any process
which renders itfitfor h u m a n consumption.
* DUTIES ON MATCHES MANUFACTURED AND SOU)
IN CYPRUS.
For every gross of boxes of matches not exceeding 10,000 matches 2s. Qcp.
For every gross of boxes of matches exceeding 10,000 matches.. 2s. Qcp. for every
10,000 matches.
Note.—For thefirstyear of the establishment of any factory the duty is 2s. and not
2s. Qcp. as above. •*"
L a w No. 14 of 1886,
sec. 3.
L a w No. 19 of 1890,
see. 9.
( Regulations of 25
Ramazan. 1231 (1864),
De3tour L. p. 245.
I Law of 2* Redjeb, 1291
S(1874), Destour lit,
( p. 449.
j Law of 4 Redjsb. 1292
) (1375), Destour UL
' p. 459.
( Rejrulations of 25
J Ramazan, 1281 (1864;,
j Destonr l„ p. 245
( Law of 25 Redjeb, 1291
I (1874), Destour IIL,
( P- *«9.
Law of 4 Redjeb, 12$:
(1875), Destour IIL,
p. 459.
/ The v rious Laws and
I Regulations above
| quoted.
L a w No. 11 of 1882,
sec. 11.
L a w No. 40 of 1932,
sec. 3S.
Law No.
45.
40 of 1932,
sec.
L a w No. 24 of 1927,
sec. 2.
* SALT.
Sale of ifalt for consumption in the Island
3cp. the oke
Notification N o . 40
pub. in Gaz. N o . 2192
of 8th Jan., 1932.
(a) In the case of Mevcoufe properties, e.g., Arazi Mevcoufe, Idjare-Vahide and Mussakafat and Musteghellatin Idjarets
in, 6 per cent, of The fees other than registration goes to Government and the balance to the Evcaf Department while the
-whole of the registration fee of 6cp. goes to Government.