BUCHANAN, Justice.
The question for decision on this appeal is whether three deeds of trust which were recorded in the clerk's office of the Circuit Court of Norfolk county were exempt from recordation tax by virtue of § 58-60 of the Code.
The County Trust Company, of Tarrytown, New York, as lender, entered into three building loan agreements with, respectively, Morris Realty Corporation, Lever Realty Corporation and Aiken Realty Corporation, as borrowers...
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