§ 257. Payment of taxes. The taxes imposed by this article shall be
payable on the recording of each mortgage of real property subject to
taxes thereunder. Such taxes shall be paid to the recording officer of
any county in which the real property or any part thereof is situated.
It shall be the duty of such recording officer to indorse upon each
mortgage a receipt for the amount of the tax so paid. Any mortgage so
indorsed may thereupon or thereafter be recorded by any recording
officer and the receipt for such tax indorsed upon each mortgage shall
be recorded therewith. The record of such receipt shall be conclusive
proof that the amount of tax stated therein has been paid upon such
mortgage.