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SPECIFICATION OF TAXES. DUTIES. Sec.
FEES TA__EN BY T H E L A N D REGISTRATION A N D SCSVET
DEPA RT M ENT—<o ntinusd.
III. Upon registering a transfer by Inheritance :—
(a). Of Arazi-Mirie or Arazi-Mevcoufe -
- j
2
* P
er
,
cenc
*
of :he
assessed value 1
...
A
. ,. .....
I of the property.
h). O: -irf-_Iulk or Mussakafat and Musteghillat in j -V per cent, of the assessed value
Iojaretein
( "of the propertv.
1 hese :ees are leviaole in cases where the present holder is unregistered. ' When Dropercv is
duly registered m cue name of a deceased person who died on or after the 10th Februarv 1909
npou the devolution thereof upon his heirs, 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 wttn the Immovable Property Tax) of one-fortieth of the fees which mi<**ht have been
levied as inheritance fees under Head III. (a) and (.) abore.
(c). O n effecting a )
registration of the /
grant of extension V - - - 3 per cent, of the value of the property.
of inheritance in I
-**-••
Idjaretein
)
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 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, the first of such payments
being due on thefirstday 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 Tax
_iue upon the property in question.
IV. Upon effecting a registration of title for land left uncultivated j „« . .
AOTH-KITT.
Law No. 12 of 1907,
sees. 28 and 29.
Emirnam. of 24 Rebi-
-1-Akhir. 129S (1876).
L a w No. 9 of 1908,
sec. 10, L a w No. 28 of
r 1930, sec. 77, and Law
No. 5 of 1931, sec. 2.
for ten years
"V. Upon registering a Mortgage :-
(a). Of Arazi-M_rie
(-). Of Arazi-Mevcoufe
L a w No. 1 _ of 1885,
•ee. 3.
• MORTGAGES. (*)
• I per cent, of the amount secured by the mortgage.
**J
»i
» n n
<e). Of Sirf-Mulk
- - 1 per 1,000
„
l_). Of Mus-aka-at and Musteghillat in Idjaretein - I
5
{"J.*
000
°
f the am
°
UQt ,eCUred
°
'
| O T tne mortgage.
- Free
T J . Upon cancelling a Mortgage :—
(a). Of Arazi-Mirie
(6). Of Arazi-Mevcoufe
(c). Of Sirf-Mulk
2\ per cent, of the amount secured hy the mortgage.
1 per 1,000
(_*). Of Muaaakafat and Musteghillat in Idjaretein - .per 1,000 „
„
TII. Upon effecting a registration under Heads I. to V. a charge of 6cp. is levied as registra–
tion fee bnt, in the case of registration of original title under Head I., if the property is
of a value iess than lOOp. this charge is not taken.
• REGISTRATION OF LEASES.
Till. Upon registering a lease of land under the Public Lands (Leases) Law, 1882 :—
O n registration of lease - 10s. for every acre or part of an acre leased.
L a w No. 19 of 1890,
see. 9.
(* Regulations of 26
) R__x__an. 1281 (1864),
(_ Destonr I., p. 245.
_ Law of 2. Redjeb, 1291
) 087*), Destonr III..
(p. 449.
f L a w of 4 Redjsb. 1292
< (1875), Destonr' III.,
Cp.459.
| Regulations of 26
< Ra-nazan, 1281 (1864),
I Destour I., p. 245
Law of 25 Redjeb, 1291
(1874), Destonr IIL,
p. 449.
j Law of 4 Redjeb, 1292
1 (1875), Destonr III.,
( p. 459.
IThe various Laws and
Regulations above
quoted.
For a copy of a lease
1 5a. for thefirst200 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.
L a w No. 11 of 1882
sec. 11.
L a w No. 40 of 1932,
sec 38.
Jfote.—The Comptroller ofCustoms may, however, subject to any conditions he m a y thinkfit,\
gjye_--rrrt.m)_-rir. r/*» A n y rn^nnffintrxr*-frimarmfiac_nr_ tobacco in bond, for exportation
within three months from the date of manufacture,fireeof duty. Full consumption
duty shall be paid on any such tobacco not exported within that period.
ifanufac-ured 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.
Law No.
sec. 45.
40 of 1-.2,
(i) In the case of Mevcoufe properties, «._/., Arazi Mevcoof6, Idjarei-Vahid- and Mussakafat and Musteghillat ia Idjar-tein,
f_nA Jelali- Privil-ged Vakf properties 6 per cent, of the fee* other than **-g__tratioa fees goes to Qovernment and the balance
cto the Evcaf Department while the whole of the registration fee of 6p. goes to Government.