The consular authorities shall retain a certain percentage of the receipts of the taxes they collect from those subject to their jurisdiction to cover the cost of tax bills and collection.
The rate of such percentage shall be fixed by mutual agreement between the Maghzen and the Diplomatic Body at Tangier.
Art. 60. In accordance with the right granted by article 11 of the Madrid Convention,[1] foreigners shall have the right to acquire property throughout the Shereefian Empire, and His Majesty the Sultan shall issue to his administrative and judicial officers such instructions as may be necessary for them not to refuse the registration of deeds without lawful cause. Subsequent transfers, either by deeds between living parties or by death, shall continue without hindrance.
In the ports open to commerce and within a radius of ten kilometers around such ports, His Majesty the Sultan, generally and without it being necessary henceforth for foreign subjects to obtain a special permission for each purchase of property, now grants the consent required by article 11 of the Madrid Convention.
At Ksar el Kebir, Arzila, Azemour, and eventually in other towns of the coast or the interior, the general authorization stated above is likewise granted to foreigners, but only for purchasers within a radius of two kilometers around those towns.
Wherever foreigners may have acquired property they will be permitted to erect buildings in compliance with regulations and usage.
Before authorizing the execution of deeds for transferring property, the Cadi will have to satisfy himself of the validity of the title in conformity to the Mohammedan law.
The Maghzen shall designate in each city and district specified in this article the Cadi who shall have charge of such verification.
Art. 61. With a view to creating new resources for the Maghzen, the conference recognizes in principle that a tax may be established on city buildings.
A part of the receipts thus realized shall be set aside for the requirements of municipal streets and hygiene, and generally for the expense of improvement and conservation of the cities.
The tax is due from the Moorish or foreign owner, without distinction, but the tenant or the holder of the key shall be responsible to the Moorish Treasury.
Regulations issued jointly by the Shereefian Government and the Diplomatic Body at Tangier shall establish the rate, its method of collection and application, and shall determine the quota of revenue thus created which shall be devoted to the expense of improvement and conservation of the cities.
At Tangier this quota shall be turned over to the International Sanitary
- ↑ Convention dated July 3, 1880 (TS 246), ante, p. 71.
