There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of San Bernardino shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or her or 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 $0.55 for each $500.00 or fractional part thereof.
(Ord. 1394, passed - -1967)