Taxes On Ipotecarie And On Fees Owed To Conservative Of Mortgages

Original Language Title: Sulle Tasse Ipotecarie E Sugli Emolumenti Dovuti Al Conservatore Delle Ipoteche

Read the untranslated law here:


14 March 1918 No. 11
The Law. Ipotecarie taxes.
Art. 1.
- E 'established a tax on subscriptions, renewals and transcripts, only on
annotations that you make in the public registry of mortgages.
The fee is proportional or fixed.
Art. 2.
- The proportional fee applies:
1 - the inscriptions, at the rate of 20 cents for every hundred pounds of the registered amount;
2 - the recordation subingresso, at the rate of 10 cents for every hundred pounds of the sum
expressed in the act, or, failing that, the value of the mortgage law that is the subject of
3 - renovations to the mortgage, at a rate of 10 cents for every hundred pounds of the sum, for
which is renewed the mortgage;
4 - to transcripts of transfers of real estate and real estate rights, because of
10 cents for every hundred pounds of assessed value for the purposes of registration tax or inheritance.
Pei transfers by way of succession, and online donations straight the recording fee is liquid
value, determined as above, without deducting liabilities which affect the assets transferred
The amount of the fee paid in accordance with the present Article shall not be less than the sum of fifty cents
Art. 3.
- E 'due to the fixed fee of two pounds:
1 - for transcripts and registration not covered in the previous article;
2 - for annotations for postponement or transfer of mortgage or priority order, for
canceled for the mortgage reductions.
Art. 4.
- If the mortgage was taken for a pension no higher capital, the rental rate will be assessed hill
rules set out in Articles 18 and 19 of the Law on registration fees.
Art. 5.
- Ove had been paid the proportional fee for a mortgage, it will be only due to
fixed fee of two pounds for those entries confirmation, execution or rectifying that, compared to it
, they were made on public records.
Art. 6.
- The fees set out in this Act shall be paid to the Office of the Mortgages
simultaneously with the inscription, all'annotamento or the entry into the records that mortgage
give rise to the tax, nor can be returned, except in cases in which the nullity of dess title
rise to the repetition of the charge according to disposizi ni the registry law.
The fee payable for the transcription of the supporting acts transfers of real estate rights and
transfers due to death, will be charged simultaneously with the registration fee and that of succession
Art. 7.
- The anticipation of mortgage fees and emolu due to Conservative
entities is borne by the applicant.
Upon payment, however, the tax and emoluments soo cl applicant jointly and severally liable
all those on whose behalf the request was made, and, in the case of registration mortgage registration, the person or persons
debtors , against which it is taken to be registered; But the special quota debtors not
are obliged to pay taxes and emolu entities in proportion to their share.
Art. 8.
- they are entirely exempt from taxes and from its remuneration direct registrations
to ensure the collection of fines and criminal justice expenses lle or inheritance taxes.
For fees and charges due on the formalities, operations and forwarding requests
in the interest of the State, for whatever reason, will be worth the concerned by art. 56 of the register law.
Art. 9.
- The sums paid for the fixed fee or proportional will be written in letters and figures by
mortgage the certificate that you will release the part, executed in dell'annotamento test, or
duplo note of registration or transcription, which will be returned to the applicant of the formalities.
The very mention of payment will be written on the note is left at the Office.
Art. 10.
- there is prescription for the tax charge, after the end of three years from the fee main
Art. 11.
- For the collection of fees established by the present gge and for the way to settle disputes
arise on such actions, will apply the provisions of the Law on registration fees.
II. Fees payable to the Registrar.
Art. 12.
- The fees that the Conservator of Mortgages is entitled to collect for the formalities, and
requests operations to his office are determined by the associated rate.
Art. 13.

- No fee is payable for the formalities, for transactions required by the State in the exclusive
his interest, and when the emoluments spending must stand each by the revenue office.
Art. 14.
- remain without effect as otherwise lla present law.
Art. 15.
- This Act shall come into force on 1 August 1918.
Schedule of Fees due to the Conservative Mortgage.
1 - For each transcription note prepared by the office, including the second note .........................
L.1 , -
2 - For a copy of the title of art. 12 of the Law on transcripts, if not performed
on the side, and for the second scritturazione not written transcript of the office, for each of two facades

........ paper ............................................. L.0,50
3 - For the preparation of the license referred kall'art. 14 of the Law, for each card two facades

L.0,60 ............. 4 - For each registration formalities, renewal, transcription, and for each registration of charges to be made about the relative
......................................... registers ..... L.0,50
5 - to research the repertoire and the alphabetic table, for each name ....................... ....

If ................ L.0,50 also will request the inspection of the registrations, renewals, transcripts and related
annotations, with each subscription, renewal or transcription inspected. L.0,25 6 - For the
search of each note or title ............ L.0,50
7 - For each certificate so general that special, in addition to 'fee referred to in subparagraph. 5.
............................ L.2, -
8 - For every negative certificate, in addition to 'fee referred to in subparagraph. 5
.............................................. ... L.1, -
NB - for the effects of the liquidation of the fees referred to in numbers 2:03 every begun card
you as finite.
2.) Regulations. Part I

their estate and mortgage registers Art. 1.
- Pel mortgage service are prescribed the following registers:
1. - "Deposit" register:
2. - For transcripts register: 3
. - Registry for entries.
Art. 2.
- The "deposit" register is used to write down, to moento of delivery, and in numerical order, the
presentation of notes and securities relating to the formalities of registration, renewal, transcription and annotation and
allibrarvi for the exact fees for the formalities of any kind.
The register for transcripts is intended to literal copying of notes, which accompany the titles of
which you request the transcript.
The registry for entries is for the literal transcription of the registration notes.
All books must be stamped on each sheet, before they are put into use, by
Law Commissioner, who will indicate the number of sheets and the day on which they were stamped
in the minutes of endorsement , which will put on the title page of the register.
Those records will be closed daily glue words:
"Closed the day .............. .. (in all letters).
NN "
In the" Deposit "register the daily closed by itself will occupy an entire box.
Art. 3.
- The formalities registers will be written below without leave blank spaces, nor slugs, ie nce added
The erasures of words must be approved by the Registrar in order to glue each sheet
his signature and coll'indicazione of cancellat words.
In them you must strictly observe the d The series dates, and leaves of the serial number, which must be progressive
for each volume.
Art. 4.
- The annotations of any kind, such as subingressi total and partial cancellations, and any other body
record, will be made in the margin of trascrizion and registration related and will be dated and signed by the Conservative
Art. 5.
- In addition to the registers described by art. 1 will be held the following logs subsidiary:
1. - The repertoire of entries;
2. - The alphabetical table of transcripts; 3
. - The general index of the inscriptions and transcripts;
4. - The alphabetical directory of surnames registered general index of the inscriptions and transcripts.
Art. 6.
- The repertoire for applications is intended to receive, under the name of the persons responsible for payment and credit ici,
indication of the inscriptions and annotations concerning them.
In alphabetical table of the transcripts will have to devote themselves transcripts and related
records under the name of both the person on whose behalf the formalities it executes, how much of that against which the
same formalities take place.
In these registers you will allocate a page for each individual and you should not confuse

Same account more 'individuals, though stakeholders.
The women married or widowed you will be brought under the paternal side, which will be the first shown,
and there will therefore also indicated surnames and names of the husband or husbands.
Each page is divided into two parts; the first will be destined to the formalities in favor and those against the second
Art. 7.
- The general index of the inscriptions and transcripts serves to indicate the individuals for whom special account opened is found
much in the repertoire of the inscriptions in the table of transcripts.
In the plant of this index will follow the strict alphabetical order.
Art. 8.
- The alphabetical directory of surnames used to facilitate searches in the index of general
inscriptions and transcripts. Part II

different requirements.
Art. 9.
- Notes and questions that appear before the Office of the Mortgages to get a mortgage formalities
transcription or registration or a registration of charges must be dated and signed by the applicant
Just followed the delivery of one or more 'notes or securities, or acts for registrations, renewals,
transcripts or annotations will give the Conservative all'esibitore receipt of securities and received cards and the amounts
deposited by means of bill delivery detached from the special receipt book in art.
3 of the Regulation for the application of the law of the register.
In that acknowledgment of receipt it will also indicate the registry number "Deposit".
Art. 10.
- The Registrar must keep the titles and notes, which are kept in the office, in appropriate volumes
following classifications hill:
1 - volumes of notes of entries;
2 - volumes of notes of the transcripts;
3 - volumes of securities corresponding to transcripts;
4 - volumes of applications for registration of charges and the relevant securities;
5 - the volume of applications for the issue of certificates.
The above volumes will include the notes, the titles and the applications submitted in a regular
period of time, as would be a quarter, a seed or three a year, and you will make, possibly
, a number of sheets not exceeding one hundred.
In the margin of each note or title will be shown the light and see the number under which the relevant formalities
trick performed on the particular register.
Art. 11.
- The records and documents of all kinds can never be removed from office except for
order of the Law Commissioner, observe the precautions that it will determine.
Art. 12.
- The Conservative transmit each month to the Law Commissioner an extract from the register
storage, drawn up in compliance printed.
The Commissioner will ensure that the said statement, which he endorsed, is deposited immediately by
Chancellor in the State Archives.
Art. 13.
- By the end of September each year the Registrar shall transmit to the Economic Secretary
a list of entries made in favor of the State and institutions which it administered or employees and to be renewed in the year
It will be supplied by the said Secretary to seek the renewal of those registrations, it was necessary to preserve
The Registrar will be responsible for the damage that has caused the failure or the delay in sending said
Art. 14.
- The Registrar shall, to anyone who requests it, with regular written request of the competent
branded card, give a copy of the transcripts, the inscriptions and annotations, or the certificate that there is no
It must also allow the inspection of registers; but it is not permissible for anyone to take a copy of
transcriptions, inscriptions or annotations.
The Registrar shall also give copies of d positati in original Office documents.
Art. 15.
- The Registrar is responsible for damages resulting:
1 - omission in the records of the transcripts, enrollment and related annotations, as well
errors incurred in these transactions:
2 - omission in the certificates of one or more 'transcripts or annotations, as well as errors
incurred in the same, UNLESS the omission or error comes from insufficient information, which is not
can be charged to Conservative ;
3 - by the cancellations of mortgages and the ineffectiveness of annotations of transcripts improperly operated
Art. 16.
- In the event of any differences between the results of those records and copies or certificates issued by
Conservative, will stand to the results of the registers, without the responsibility of the Conservative
for any damage that was It derived from the inaccuracy of such copies or those certificates.
Art. 17.
- The Conservative can not verun case, nor under pretext of irregularities in the notes, reject

Or delay to take delivery of the qualifications and make transcriptions, inscriptions or annotations
required, nor to send copies or certificates, under penalty of damages caused to the parties
. To this effect the parties may immediately re f draw the appropriate verbal
by a notary public or a slider assisted by two witnesses.
The Registrar may, however, refuse to receive not and titles, if they are not intelligibil characters, and
can not receive them when they do not qualify took in Articles 5.6 and 47 of the Law of 16 March 1854
and art. 11 of the Law on transcripts.
Art. 18.
- The Registrar may not be asked any of tr subscription or registration except in hours
in which the office is open to the public, according to the timetable approved by the Government.
Art. 19.
- remain repealed provisions contrary to this Regulation.