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SPKCIKICATIO.V OF
T A I E S , D C T I E S ,
\kc.
FliMS T A K E N B V T H E LA.\I> RE<* I S T R A T l U N AXI) S C U 7 E F
D Rr A R T M RNT—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 ia made in respect of all immovable property while registered in the name of a
Corporate Body, and in tho case of a Municipal Council or Municipal Commission the
same payment is made in respect of all immovahle property while registered or recorded
for assessment iu tho books of the Land Registry Office in the n a m e of such Municipal
Council or Municipal Commission equal to ono-fortieth of the fee which would be
payable ou the devolution by inheritance of such property, thefirstof such payments
being^due on the tirst day of April next following the elate of registration or record, and
such payment it- recovered with and in the same manner as tho Immovable Property Tax
due upon the property in question.
, IV. Upon effecting a registration of title for land left uncultivated j ,..
eau
:_ u t i
for ten years - - - - - - ( " *
u 7
*
ue
*
* MORTGAGES. (1)
V. Upon registering a Mortgage:—
(a). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.
Ac-riiii**! ;Y.
(b). Of Arazi-Mevcoufe
(c). Of Sirf-Mulk
2.
I per 1,000
-,
t
m.
r
.. ... . „ , , , . . ...
| 5 per 1,000 of the amount secured
•rf). Of Mussakatat and Muateghellat in Idjaretein - j P ^
m0
r_gage.
VI. Upon cancelling a Mortgage :—
(a 1. Of Arazi-Mirie
(6). Of Arazi-Mevcoufe
(c). Of Sirf-Mulk
- Free
2fc per cent, of the amount secured by the mortgage.
1 per 1,000
For a ccov of a lease
1
Law No. '.; of 190S,
1 sec. 10, Law Xo. 2G of
l')-J0, sec. 77. and
Law
No. oof 1931. sec. 2.
Law
N O .
U of 1885,
sec. 3.
(rf). Of Mussakafat and Muateghellat 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 registration of original title under Head I., if the property is
of a value less than lOOcp. this charge is not taken.
• R E G I S T P w A T I O N O F L E A S E S .
VIII. '.'non register:**:: a lease of land under the Public Lands ("Leases) L.v*-r, 1882 :—
On registration of lease - 10s. for every acre or part of an acre leased.
I 5s. for the first 2oo words and Is. for every
( subsequent 100 words of such copy.
* CONSUMPTION DUTY ON TOBACCO.
Manufactured tobacco, in addition to the import duty - - 11$. per oke.
Note.—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
within 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.
Manufactured tobacco means cut tobacco, cut tumbeki, cigarettes, cigar3, 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 OX
MATCHES
MANUFACTURED AND SOLD
IN CYPRUS..
For every -fross of boxes of matches not exceeding 10.000 matches 2s. 6cp.
For everv grcss of boxes of matches exceecLina 10,000 matches.. 2^. Sep. for every
10,000 matches.
Xote.—For thefirstyear of the establishment of any factory the duty is 23. and not
2s. txep. as above.
* DUTY ON PLAYING CARDS
MANUFACTURED AND '
USED IN CYPRUS.
Two-thirds of the rate of import duty payable on playing cards of British Empire
origin imported into Cyprus.
* SALT.
Sale of Salt for consumption in the Island ... ... --• 2j-<;p. the oke
Law No.
19 of
1890,
MO.
9.
r Regulations of 25
) Ramazan. 1231 (1964),
^Destour I., p. 243.
( Law of 28 Redjeb, 1291
' (1874), Destour III.,
( p. 449.
I Law of 4 Redjeb. 125.
I (1875). Destour HI..
(.p. 459.
i Re-julations of -5
' Rama-an, 12*51 (,1364),
( Destour I., p. 245
. Law of 25 Red-"eo. 1291
(1374). Destour III.,
' p. 449.
| Law of 4 Redjeb, 1255
1 (1875), Deston- IIL,
( p. 459.
j The ra ious
La*«-i
and
I Regulations above
i' quoted.
Law No. 11 of 1882,
sec. 11.
) Law No. 40 of 1931
J aec 3S.
L.-.-r No. 40 of 1932,
s»C. 4o.
Law No. 24 of 192:
3ec
Law No. 11 of 1933.
sec. 3.
Notification No. 15
pub. in Gaz. No. 2337
of 5th Jan., 1934.
(1) In the case of Mevcoufe properties, e.g., Arazi Mevcoufe. Idjarei-Vahide and Mussakafat and Musteghillat in Idjaretein.
and Jelalie Privileged Vakf properties 6 per cent, of the fees other than registration fees gees to Crovernment and the balance-
to the Evcai Department while the whole of the registration fee of Ocp. goes to Government.