Failure to pay, §48-6-9. Persons required to pay, §48-6-3. Prerequisite to filing deed, instrument or other writing, §48-6-4. Proportionate amount, §48-6-4. Refunds of erroneously or illegally collected tax, §48-6-7. Persons required to pay, §48-6-3. Power of appointment. Exemption of deed or instrument carrying out exercise of, §48-6-2. Proportionate tax. Basis of determining, §48-6-4. Rate of tax, §48-6-1. Recordation. Certification of payment recorded with deed, §48-6-4. Payment of tax prerequisite, §48-6-4. Refunds. Erroneously or illegally collected tax, §48-6-7. Reports.