A.D. 1797.] REGULATION XV. 473
two and a half per cent, on the amount of the annual produce of the
property included in the union or division.
III. Fees, at the following- rates, shall be levied by the collectors
on the registry of any transfer of the whole or the part of an estate or
estates, or lands held exempt from the payment of revenue, by deed of
sale, or gift, or otherwise :
Nccmatf. If the estate shall be subject to the payment of revenue to
Government, one quarter, or tour annas per cent, on the annual jumma or
revenue payable to Government from the property transferred.
If the lands shall be held exempt from the payment of revenue
to Government, two and a half per cent, on the amount of the annual
produce of the lands transferred.
IV. Throughout this Regulation, by the annual jumma payable to
Government is to be understood the amount of the revenue payable to
Government for the year in which the division, union, or transfer, may be
registered, according to the permanent settlement; or the engagements of
the farmers, if the lands be farmed ; or the estimated receipts, if no settle-
ment of the lands shall have been concluded on the part of Government,
either with the proprietors or with farmers : and by the annual produce of
lands held exempt from the payment of revenue, is to be understood the
amount of the rents received and receivable by the proprietor or the pos-
sessor of the lands, on account of the year preceding the year in which
the division, union, or transfer, may be registered; and the person in pos-
session of such accounts shall be bound to produce them on a written
requisition from the collector, and shall be subject, for non-compliance
therewith, to the payment of such daily fine until the accounts be pro-
duced, as the Board of Revenue may think proper to impose, on a consi-
deration of the situation and circumstances in life of the party.
V. The amount of the fees and the fines leviable under this Regulation
shall be payable to the collector on his demand; and if not discharged,
shall be leviable by the same process as the payment of arrears of revenue
due to Government may be enforced.
VI. No person shall be liable under this Regulation to the payment of
a greater sum than one hundred ^fccct rupees, on account of any transfer of
an estate, or part of an estate, or of lands held exempt from the payment
of revenue; or any division of an estate, or the union of any estates, or of
lands held exempt from the payment of revenue; and accordingly, when
the fee on any such transaction would, calculating according to the rates
above prescribed, amount to a greater sum than one hundred .sicca rupees,
the*excess above that sum shall not be demanded or received.
VII. The fees on the division of any estate, or the union of estates
paying revenue to Government, leviable under Section II. of this Regula-
tion, shall be paid, on the registry of the same, by the party or parties who
are bound to pay the charges attending the division of estates, under the
Substitute rules prescribed in Regulation [AkUU. 1793, wXATEZ. 1795 (accorc&zt/ fo
Reg.xix.i8ir. ^ pypvfMcc 2'% %^cA ^Ac 77?qy <5c R^McicG?)], and in the same propor-
3 P

Fees to be levied on
the registry of transfers
of land.

jumma.
On lands exempt
from payment of reve-
cent. on the annual pro-
duce.
What is to be con-
ma payable to Govern-
ment :

and what the annual
produce of lands ex-
empt from payment of
revenue.

Mode of compelling
the production of ac-
counts to ascertain the
annual produce.
Penalty for non-
compliance.

Fees and fines how
to be levied.


Fee prescribed by
Sec. ii. by whom to be
paid.