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There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of Sebastopol 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 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 $1,000 or fractional part thereof.