324 THROUGH ANGOLA 



to his land the tenant may obtain freehold pos- 

 session of it on payment of a lump sum equal to 

 twenty times the yearly lease, namely, for an 

 area of 5000 hectares freehold possession may be 

 obtained on payment of $0*03x5000x20, or 

 $3000. 



9. Transfer of conditional title may be had, 

 with the consent of the Governor-General. 



10. The first transfer of land may be made 

 without any fee, but on any subsequent transfer 

 the ordinary fees in force in the colony must be 

 paid. The value of the land concession on which 

 land tax operates is fixed at twenty times the 

 yearly lease. There are no ordinary land taxes 

 in force in Angola at the present moment, but 

 the following special tax has to be paid : 



11. During the first year of the conditional 

 concession no land tax has to be paid. In the 

 second year, if an amount less than two hundred 

 times the yearly lease has been expended in con- 

 nection with the land, 5 per cent, of the value of 

 the land concession will be paid as land tax. In 

 the third year, if the above-mentioned amount 

 has not been expended on the land, 10 per cent, 

 of the value of the land concession has to be paid 

 as land tax, and each successive year up to the 

 tenth year that the stipulated amount has not 

 been expended, the amount to be paid as land tax 

 will increase automatically by 10 per cent, until 

 the amount referred to above has been expended 

 on the land. For instance, for a concession of 

 5000 hectares, if the tenant has not expended the 

 stipulated sum during the first six years of the 



