Federal Land Bank of New Orleans v. Crosland,
261 U.S. 374 (1923)

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U.S. Supreme Court

Federal Land Bank of New Orleans v. Crosland, 261 U.S. 374 (1923)

Federal Land Bank of New Orleans v. Crosland

No. 428

Argued March 7, 1923

Decided March 19, 1923

261 U.S. 374


1 A first mortgage executed to a Federal Land Bank is an instrumentality of the government, and cannot be subjected to a state recording tax. P. 261 U. S. 377.

2. Payment of a tax made a condition to the recording of a mortgage is not optional where, under the state law, failure to record would override the mortgage in favor of any purchaser without notice. P. 261 U. S. 377.

207 Ala. 456 reversed; petition for certiorari dismissed.

Error to a judgment of the Supreme Court of Alabama which reversed a judgment of the state Circuit Court, in mandamus, requiring a state recording officer to record a mortgage without exacting the statutory tax.

Page 261 U. S. 376

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