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  5. 551 S.W.2d 836 (1977)
 

DEPT. OF REV. v. CUMBERLAND PROD. CR. ASS'N

551 S.W.2d 836 (1977)

DEPARTMENT OF REVENUE, Commonwealth of Kentucky, Appellant, v. CUMBERLAND PRODUCTION CREDIT ASSOCIATION, Appellee.

Court of Appeals of Kentucky.

May 27, 1977.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., William P. Sturm, Atty., Legal Staff, Dept. of Revenue, Frankfort, for appellant.

John T. Mandt, Mandt & McEnroe, Somerset, for appellee.

Before HOWERTON, COOPER and REYNOLDS, JJ.

HOWERTON, Judge.

The County Court Clerk of Pulaski County, Kentucky, has collected the sum of $1.00 each time Appellee, Cumberland Production Credit Association, has recorded a mortgage in the Clerk's Office. The tax has been collected under the authority of KRS 142.010(1)(d) which provides for:

A tax of one dollar ($1.00) on each power of attorney to convey real estate or personal property; on each mortgage, financing statement, security agreement or conveyance...

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