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32
SPECIFICATION OF TAXES, DCTIEB, dec.
*
LICENCES, EXCISE, ETC.
* GOAT TAX. -
5p. per head yearly on every goat one year old and upwards.
T h e tax may, however, be increased by the Governor in Conncil provided that no increase
shall be made in the total amount receivable as calculated upon the basis of tbe last preceding
official returns of the number of goats in the Island.
Goats not produced by tbe owners at thefirstofficial enumeration and uncounted thereat
are liable to double tax.
* ADDITIONAL GOAT TAX.
3p. per head yearly.
i
-
* IMMOVABLE PROPERTY TAX.
3 per 1,000 on the capital value of immovable property.
* ADDITIONAL IMMOVABLE PROPERTY TAX.
(See E D U C A T I O N (B A N D C) F U N D S , p. 72.)
O n all property subject to Immovable Property Tax, t.e.—
In towns, 4 per 1,000 and in villages H per 1,000 on the capital value of
immovable property.
FEES TAKEN BY THE LAND REGISTRATION AND
SURVEY DEPARTMENT.
| * EEGISTRATION OF TITLE. (*)
I. Upon effecting ah Original registration, or a registration of title by Prescription :—
(a). Of a grant of Mevat - - - 6p. registration fee. "* (see Head VII.)
(6). Of Arazi-Mirie i Less than 10 years' occupation
The value of the land.
or
Km.
. " , _-, . ( 2\ per cent, of the value of
Arazi-Mevcoufe J O^P**-
011 of 10Teara&
«-*P*ards \ **,.£
w
t Of a value less than 5,000 piastres
Of a value from 5.000 to 10.000
ACTHOR1TV.
Ottoman Regulation,
8th February, 1871, L a w
No. 22 of 1899, sec 31,
and L a w No. 8 of 1934,
„ sec. 2.
j L a w N o . 10 of 1S88,
'. sec. 2, and L a w No. 8
| of 1934, sec. 2.
Ottoman Regulation
\ Sth February, 1871,
'i and L a w No. 8 of 1934,
' sec. 2.
| Law l* of l'.*33.
iec
.
*\ 66, and L a w N o . 8 of
I 193-1, sec. 2.
/ The Immovable Pro-
I perty T a x Laws, I932
1 to 1934, sees. 5 and 5a,
and Order in Council
No. 1619 of 2Sth Dec.,
1934. pub. in Gaz. No.
2415 of 28th Dec., 1934.
Law IS of 1935. sec. 65.
/
tbe land.
6p. registration fee only.
(see Head T I L ) . .
/ \ rxr ;- i v 11 J w » »»«« "'iu v,«w w w . w w „ 5 piastres.
{e.. Utauf-ilulk. <> F
o r
each further 10,000 piastres 1 . .
/ or part thereof up to 100,000 piastres J ° P
iastreS
*
\ Of a value exceeding 100,000 .. 100 piastres.
(d). O n conversion )
of Idjarei-Vahide [
-
6p. registration fee. (see Head VII.)
into Idjaretein }
I L U p o n registering a transfer by Sale, Gift, or Exchange:—
(a). Of Arazi-Mirie. by sale
- - - 5 per cent, of tbe sale price.
(b). Of Arazi-Mevcoufe, by sale
(e). Of .<irf-Mulk, by sale -
- 5 per cent, of the sale price.
- 1 per cent, of the sale price.
(d). Of Mussakafat and Musteghillat in Idjaretein, by sale - 3 per cent, of tbe sale price.
(e). Of Mahlul (all categories) by sale
(/). On exchange of
(6p.
I (
registration fee.
zee Head VII.)
5 per cent, of half the gross registered value of the lands exchanged
to be paid equally by the parties exchanging.
Arazi-Mirie or
Arazi-Mevcoufe
(g). B y gift or on | Fees as on sale, calculated on the assessed value of the property
alienation gratis } gifted or alienated.
,_• im. ., ,
, . . ,
f Double the usual fees on the
(h). W h e r e the sale pnee is understated .. .. |
a m o u n t TOderrtated#
(i). O n sal? or gift by parents to children :—
(i.) Of Arazi-Mirie or Arazi-M^coufe -
- j
2
* P
er
.
ocnt
-
of the 8
*
e!6ed valne
v
'
I o* the property.
(ii.> Of Mulk or Idjaretein Mevcoufe
\
„ .,
(j). 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 > * P " cent, of the assessed valne
of another Trustee for the same Church or I
of the
property.
Monastery -
\
Tapoo ReemlatioBs of 7
Shaban. 1276 (1869),
Destonr I., p. 209, and
Law No. 12 of 1907, sec.
29 (1).
( L a w of "28 Redjeb, 1291
> (18:4"), Destonr 111
p
.
( 449.
( L a w of 25 Bamasaa,
1281 (1864). Destour I.,
p. 245.
:
r
/-Taoon Law of 8 Jemaxi-
Inl.Akhir, 1275 riMS),
£ Destonr I., p. 200.
f Regulations of 25 Rama*
) zan, 1281 (1864), Destoor
£ I _ p . 245.
^-Law of 28 Bedjeb, H91
>(1874), Destonr III,
>p. 449.
, La*** of . Bedjeb. 1292
( (1875), Destonr III.,
< p.459. aDd Regulations of
( 25R**-aMan.l2Sl(1864),
Law of 7 Shaban, 1276
(1559): Instructions of 25
Raniazan. 1281 (1864):
L a w of 2? Bedjeh, 1291
(1874).
r Tapou L a w of S Jemaxi*
> cl-Akhir. 1273 (1858).
£ Destour I., p. 20o.
{Law of 7 Skaban. 127fi
(1359), Destour I., p. 209.
f Notification No. 460
< pub. in Gaz. N o . 2514
I of 15th M a v , 1936.
I L a w N o . 12 of 1907,
fsec. 29 (3).
f Law No. 12 of 1907.
I see. 12 (3).
(-) In the case of M-rvcuafe properties, e.g., Arazi Merconfe. I-ijarei-Vabidc and Mui-akafat ar.d Mu?t?(kii]at in Idjaretein and
Jelalie Pri**ileg**d Vakf properties-t per cent, of" rhc fees other tbaa re-ristratvon fee.- -*cei to (•o*/er*.a-ent anil the balance to the"
E.Tcaf Department, while the whole of the i-fistratk'O fee of ip goes to Gf-Ternment.