Sec. 12-23. - Amount levied.

There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or any other one or more persons by his direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of fifty-five cents ($.55) for each five hundred dollars ($500.00) or fractional part hereof.

(Ord. No. 1058 § 2.)