Washington Loan & Banking Company v. Golucke

Almand, Justice.

Washington Loan & Banking Company, a chartered State bank, filed its petition against Ralph W. Golucke, Clerk of the Superior Court of Taliaferro County, to require him to record a deed to certain real estate, securing a note having its maturity date in excess of 3 years, and falling within the definition of long-term notes under the Intangible Property Tax Act approved December 22, 1953 (Ga. 1953, Nov.-Dee. Sess., p. 379). The defendant refused to record said deed because the recording fee had not been paid to the tax commissioner under the provisions of said act as amended…