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SPECIFICATION OK TAXES, DUTIES, d-C.
* LICENCES, EXCISE, ETC.
* GOAT TAX.
5p. per head yearly on every goat one year old and upwards.
The tax mav, however, be increased by the Governor in Council provided chat no increase .
shall be made in the total amount receivable as calculated upon the basis ot cue las; preceding I
official returns of the number of goats in the Island.
Goats not produced by the owners at thefirstofficial enumeration and uncounted thereat
are liable to double tar.
AUTHORITY.
Oi*..t*iita Kc-ulatioa.
Sth February 1871, j___^
No. 22 of 1399. sec 31.
and Law No. 8 of 193."
sec. 2.
L a w No. 10 of 1388.
sec. 2. and L a w No. $
) of 1934. sec. 2.
1 0 ctoman Regulation
Sth February, 1871,
and L a w No. 8 of 1934,
sec. 2.
* ADDITIONAL GOAT TAX.
3p. per head yearly.
•IMMOVABLE PROPERTY TAX.
3 per 1,000 on the capital value of immovable property.
t Lav
} 66, ai
( 1934,
w 18 of 1933, sec.
nd L a w No. 8 of
sec. 2.
* ADDITIONAL IMMOVABLE PROPERTY TAX.
(See EDUCATION (B AND C) FUNDS, p. 71.)
O n all property subject to Immovable Property Tax, ».«.—
In towns, I per 1,000 and in villages 11 per 1,000 on the capital value of
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 . (•*)
J. Upon effecting an Original registration, or a registration of title by Prescription :—
J JjggJ
(a) Of a -rant of Mevat - - - 6p. registration fee. (see Head TII.) (
Deston
..." Of __r-__-__irie I-Lea than 10 years' occupation
The value of the land. ( L a w »
or
t ~ •
e
'm
n
. , ( 21 per cent, of the value of J 29 (l>
__r__i-__evcoafe Occupation of 10 year* & upwards \ * £
Iand#
, . ., ~-_-,.. • ( 6p. registration fee only
Of a vame less than o,000 piastres j ^/^g-Head VII.)
Of a value from 5,000 to 10,000 „ 5 piastres.
. For each further 10.000 piastres | . _-,,,_..
or par. thereof up to 100,000 piastres j ° P
iaacres
-
Of a value exceeding 100,000 „ 100 piastres.
(<_). O n conversion j
of Idjarei-Vahide >
-
into Idjaretein J
H . Upon registering a transfer by Sale, Gift, or Exchange :—
- 5 per cent, of the sale price
The Immovable Fro.
i perty Tax Laws, 1932
J co 1934, sees. 5 and 5_,
. and Order in Council
) No. 1619- of 28th Dec.
/ 1934, pub. in Gaz. No.
I 2415 of 28th Dec, 1934.
Law 18 of 1933. sec. 65.
(-V Of Sirf-Mulk.
6 . registration fee. (see Head VII.)
Law of 28 Bedjeb. 1291
(1874), Desronr III., p.
449.
Law of 25 Bamacan.
1231 (1864*). De-tour I.,
p. 245.
(a). Of Ar_ri-___rie
T
by tale
(4). Of Ara-i-Mevcoufe, by sale
5 per cent, of the sale price.
f Tapon Law of 8 Jemaii-
>_l._J_air. 1275 (1858),
(. Destonr L, p. 200.
/-Regulationsof 25 B_m_-
> ran, 1281 (1864), De-tonr
£l,p. 345.
/-Law of 23 Redjeb, 1251
>(1874), De-tour III,
- 1 per cent, of the sale price.
r
_ P- **'-
,
, ... .
, L a w of 4 Bedjeb, 1292
- 3 per cent, of the sale price. ( (1875), De-tour III-,
f 6p. registration fee.
i p. 459.
\ (tee Head V I L )
t
(c). Of Sirf-Mulk, by sale - - - -
(_). Of Mua-akafat and Musteghillat in Idjaretein, by sale
<*). Of Mahlul (all categories) by sale
(/). O n exchange of ( . .
. . ,
fTaponLawof 8 Jemaa-
Arazi-Mirie or \ ° P
ercenL
-
of
-
1
-"-- "
ie
IF
03
* registered value of the lands exchanged > _i.A]_hir
t
1275 (1858),
Arazi-Mevcoufe !
to
^ P*'***- ^l
0
*'^ *>• the-paraee --changing.
(
I)est0ttr
1-- P*
20
°-
(g). By gift or on (Fees as on sale, calculated' on the assessed value of the property (Law of 7 Shaban, 127«
alienation gratis { gifted or alienated.
} (1859), Destonr I.,p. 2W.
... «« .. „, _,. -
11T
,.^._,
/Double the usual fees on the f NotificationNb.460
(h). Where the sale price* understated.. ..j
ma
^
ia
_
t
_
mU
^
I
f t . S f t W "
(i); On sale ocgift by parentB to-children*:—
lo£ lothMay
1930,
.
(L) Of Arazi-Mirie or Arazi-Mevcoufe - - {
2
* per cent, of the assessed- value
\ of the property.
(ii.) Of MnUc or Idjaretein Mercoufe* - . i
(j).. U p o n effecting a transfer of Mulk property )
from the n a m e of one Trustee whether Kving /
or dead for a Church or Mbnaatery to the n a m e V i P
6
* ^-^ °* l*
16
" " " e d •*lae
of another Trustee-fortfie- same* Church or V °* *^° property.
Monastery - - - .••..•-_
. V
f 1907,
29 (3).
L a w N o . 12 of 1W7,
1* (3).
<i) In the case of Mercoofe properties, e.g., Arari Merconfe, Idjarei-Vahid- and Mossak-fat and Musteghillat in Idjaretein
Jelali- Pririleged v___ properties 6 per cent, of the fees other than registration fees goes to Government and the balance to
E r a f Department, while the whole of the registration fee of 6p. goes to GoTernment
a d
tbe