The grandson and the granddaughter from right to the inheritance of the share belonging to their father, who may have died before the death of their grandfather; they inherit together with their uncles and aunts as another direct son or daughter of the grandfather.
In all above stated degrees of inheritance, except in the 1st and 2nd, the husband or wife has right to the fourth share of the land left by the husband or wife.
This is for property in land (Arazi).
As to the freehold property (Emlak), the male inhabitants two-thirds and the female one-third; but it is very difficult to enumerate the various shades of division which are always made by the cadis according to the Cheni law; there is no Nizam law in this respect.
All system of endorsment on Kotshan is abolished.
The duty on transfer in succession of a freehold property is half the fees on transfer by sale.
In transferring by sale the fees are 1 per cent. on the value, if this freehold property is a real one (Emlaki Serfi); and 3 per cent. if it is vacouf freehold property (Emlak Meocoofi). Besides this 3 piastres as price of paper, and 1 piastre as clerks' fees (Riataki) are paid for every new Kotshan.
The lands (Arazi) pay 5 per cent. indifferently on transfer by sale and on transfer by succession.
The custom is to value lands at one year's rental, or value of products.
If a house is occupied by the owner no tax on rental is demanded; the only tax demanded in that case being that on the proportionate value.