There is hereby imposed on each deed, instrument or writing by which any lands, tenements,
or other realty sold within the City shall be granted, assigned, transferred or otherwise
conveyed to, or vested in, the purchaser of purchases, or any other persons, by their
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
$100.00, a tax at the rate of $0.275 for each $500.00 or fractional part thereof.
(Prior Code, § 6401)
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