Opinion No. Ag ( 1963 )

** REAL ESTATE MORTGAGE — SMALL BUSINESS ADMINISTRATION — REGISTRATION TAX ** WE STILL AGREE WITH OPINION NO. MARCH 22, 1939 — MELTON (COMMISSIONERS OF THE LAND OFFICE, TAXATION, STAMP TAX, MORTGAGE REGISTRATION TAX, FEDERAL PROPERTY) CITE: ARTICLE X, SECTION 6, 68 Ohio St. 1171 [68-1171], 68 Ohio St. 1182 [68-1182] (FRED HANSEN)