In documents of exchange, the property having the highest value among those exchanged, shall serve as a basis to determine the consideration of the document; and in the case of contracts of purchase and sale, with a mortgage on the amount deferred, the fees shall be determined on the basis of the amount of the sale, without including the amount of the mortgage securing the unpaid portion of the price. History —May 12, 1943, No. 101, p. 278, § 4, eff. 90 days after May 12, 1943.
Puerto Rico Legal Code