Long v. Jasper Land Co.

The Jasper Land Company tendered to the probate judge of Walker-county a deed for filing and record, which recited that it was executed for the purpose of perfecting the title of the grantee to the real estate described therein, and disclosed upon its face that the consideration whs nominal: the grantee at the time being the equitable owner of the property. The probate judge declined to accept the deed for record without the payment of a privilege or license tax, which was not tendered, and mandamus proceedings followed, resulting in a judgment for the petitioner, from which the probate judge…