Middendorf v. Goodale

Opinion of the Court by

Judge Settle

Reversing.

The sole question presented for decision on this appeal is, whether a certain typewritten instrument marked “exhibit A,” appearing in the record, is subject to the recording tax of 20 cents upon each $100.00 or fraction thereof of indebtedness, secured thereby, imposed by Kentucky Statutes, section 4019a-9 (Carroll’s edition 1922) and, by its provisions, required to be paid the county clerk in whose office the instrument is first recorded, when it is lodged for record.

The parties to the writing in question are the appellees, Levi C. Goodale and…