TAXATION - REAL ESTATE EXCISE TAX - APPLICABILITY TO CONVEYANCES WHERE THE OWNER CONVEYS TO A CONTRACTOR WHO IN TURN CONVEYS TO A THIRD PARTY The county real estate excise tax applies to both conveyances where an owner desiring a new home conveys his existing home to a contractor who first uses the old home as collateral to secure a loan under FHA to finance the construction of the new home and then conveys the old home to a third person.