7308 - Mortgages.

     § 7308.  Mortgages.        One or more bonds or other obligations secured by one or more     mortgages, or in connection with which the obligor gives one or     more mortgages to indemnify the insurer of the obligation, shall     be an authorized investment if:            (1)  Insured by Federal Housing Administrator.--Insured        by the Federal Housing Administrator pursuant to the National        Housing Act of June 27, 1934 (48 Stat. 1246), and its        amendments and supplements heretofore or hereafter enacted;        or            (2)  Guaranteed or insured under Federal Servicemen's        Readjustment Act.--Guaranteed or insured under the Federal        Servicemen's Readjustment Act of June 22, 1944 (58 Stat.        284), and its amendments and supplements heretofore or        hereafter enacted: Provided, That at the date of acquisition        the guaranty shall be in an amount not less than one-third of        the sum invested, or, if an insured mortgage, the insurance        shall be in an amount not less than 15% thereof; or            (3)  Insured by the Farmers Home Administration, United        States Department of Agriculture.--Insured by the Farmers        Home Administration, United States Department of Agriculture,        pursuant to the Bankhead-Jones Farm Tenant Act of July 22,        1937 (50 Stat. 522), and its amendments and supplements        heretofore or hereafter enacted, or pursuant to the act of        August 28, 1937 (50 Stat. 869), and its amendments and        supplements heretofore or hereafter enacted; or            (4)  Other mortgages.--At the date of the acquisition or        of any extension of the mortgage it shall meet the following        requirements:                (i)  Contain an unconditional promise to pay the            principal of and interest upon obligations which it            secures.                (ii)  Be a first lien upon improved real estate            situated within the Commonwealth, including improved farm            lands, prior to all other liens except the lien of taxes            previously levied or assessed but not then payable and            except taxes then due or payable or delinquent for the            payment of which taxes provision is made in the mortgage            settlement.                (iii)  The unpaid principal amount of the obligations            shall not exceed four-fifths of the fair value of the            real estate as fixed by two persons familiar with real            estate values in the vicinity who shall have actually            inspected it and shall so certify in a written            appraisement preserved among the records of the            fiduciary.                (iv)  The principal debt evidenced by the obligations            shall be payable in not more than five years after the            date of acquisition by the fiduciary, or be amortized            within a period of not exceeding 30 years from the date            of the acquisition in substantially equal payments at            successive intervals of not more than one year each and            in an amount sufficient to pay the principal debt and            interest thereon within the term of the loan.                (v)  All interest has been paid in full to the next            preceding interest payment date.        Nothing in this paragraph shall be construed to be a        limitation upon the power of a fiduciary to accept a purchase        money obligation in exchange for an asset of the estate or        trust upon such terms and conditions and with such security        as shall be reasonable under the circumstances.        Cross References.  Section 7308 is referred to in section     7309 of this title.