Section 25
Valuation in case of annuity, etc.— Where an instrument is executed to
25. Valuation in case of annuity, etc.— Where an instrument is executed to
annuity or other sum payable periodically, or where the 25. Valuation in case of annuity, etc.— Where an instrument
secure the payment of an annuity or other sum payable periodically, or where the
for a conveyance is an annuity or other sum payable periodically, the secure the payment of an annuity or other sum payable periodically,
consideration for a conveyance is an annuity or other sum payable periodically, the
such instrument or the consideration for such conveyance, as consideration for a conveyance is an annuity or other sum payable
amount secured by such instrument or the consideration for such conveyance, as
for the purposes of this Act, be deemed to be amount secured by such instrument or
the case may be, shall, for the purposes of this Act, be deemed to be -
total