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33
SPECIFICATION OP TAXES. DUTIES, &C.
FEES TAKEN BY THE LAND REGISTRATION AND SURVEY
DEPARTMENT—continued.
ACTHOKITT.
{2\ per cent, of the assessed value
| of the property.
value
III. Upon registering a transfer by Inheritance:—
(a). Of Arazi-Mirie or Arazi-Mevcoufe
[b). Of Sirf-Mulk or Mussakafat and Musteghillat in j _ per cent, "of the assessed
Idjaretein • - - - - ( of tbe property.
These fees are leviable in cases where the present holder is unregistered. W h e n property is
duly registered in the name of a deceased person who died on or after the 10th February, 1909,
upon the devolution thereof upon bis 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 with the Immovable Property Tax) of one-fortieth of the fees which might have been
levied as inheritance fees under Head III. (a) and (b) above.
(c). O n effecting a j
registration of the /
grant of extension >
- - 3 per cent, of tbe value of tbe 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 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 Corporation 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 Corporation 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 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 T a x dne upon the property in question.
IV. Upon effecting a registration of title for land left uncultivated
Law No. 12 of 1907,
'sees. 28 and 29.
for ten vtars
| The equivalent value.
•MORTGAGES. (})
.*/
V . U p o nregisteringa Mortgage :—"
(a). Of Arazi-Mirie - - 1 per cent, of the amount secured by the mortgage.
(o). Of Arazi-Mevcoufe
(e). Of Sirf-Mulk
2*
1 per 1,000
V I . Upon cancelling a Mortgage:—
(a). Of Arazi-Mirie
Free
(6). Of Arazi-Mevcoufe - - 2\ per cent, of the amount secured by the mortgage.
(c). Of Sirf-Mulk - - 1 per 1,000 „ „ -.
- (cf). Of Mussakafat and Musteghillat in Idjaretein - 5 per 1,000 „ „
"TII. Upon effecting a registration under Heads I. to V. a charge of 6p. is levied as registra–
tion fee but, in the case of registration of original title under Head I., if the property is
of a valne Jess than lOOp. this charge is not taken.
• REGISTRATION OF LEASES.
VIII. 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.
•r.
. .
15s. for the first 200 words and Is. for every
For a copy of a lease - -| subsequent 100 words of such copy.
Emu-name* of 24 Rebi-
nl-Akhir. 129S (1876).
»»
r»
"
>
,.*>. Of Ma^af.- and Manilla, ta
- j
5
^_\^.^' -"* """^ {
The Corporate Bodies
(Immovable Property
i Registration) Laws,
> 1908 and 1931, sec. 10,
and Law No. 26 of
1930, sec. 77.
- Law No. 14 of 1885.
sec. 3.
Law No. 19 of 1890,
see. 9.
(• Regulations of 25
•' Bamaxan, 1281 (1864),
£ Destonr I., p. 245.
Law of 28 Redjeb, 1291
(1874). Destour III.
p. 449.
Law of 4 Bedjeb, 1293
(1875). Destonr III.,
p. 459.
Regulations of 25
Ratnasan, 1281 (1864),
Destour I_ p. 245
Law of 2S Redjeb, 1291
(1874), Destour IIL,
p. 449.
j Law of 4 Redjeb, 1292
•j (1875), Destonr IIL,
I p. 469.
ilhe Tarions Laws and
Regulations above
quoted.
(
Law No. 11 of 1882
sec. 11.
* CONSUMPTION DUTY ON TOBACCO.
Manufactured tobacco, in addition to the import duty - - 11*. per oke.
Law No.
sec 3S.
40 of 1932,
Law No. 40
45.
of 1932,
sec
mNote.—The Comptroller ofCustoms may, however, subject to any conditions he m a y thinkfit,^
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, 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. __
J
,
(-) 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, oi the fees other than registration fees goes to Government and the balance
-to the Evcaf Department while the whole oi tne registration fee of 6p. goes to Government