WIGGINTON, Chief Judge.
The sole question presented by this appeal is whether appellant, a private Florida corporation, is liable for payment of a documentary stamp tax on promissory notes executed by it in this state, which were thereafter delivered to and held by the United States of America as evidence of a loan. The notes are secured by a duly executed mortgage in favor of the United States and recorded in the public records of Walton County. From an adverse decree...
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