Section 175. Manner of execution of instruments by the commissioner

Notwithstanding  any  other  provision  of  law,  whenever   a   statute
  authorizes  or  requires the commissioner to execute an instrument, such
  instrument shall be  executed  by  having  the  name  or  title  of  the
  commissioner  appear  on  such  instrument  and, underneath such name or
  title, such instrument shall be signed  by  the  commissioner  or  by  a
  deputy  tax  commissioner  or by the secretary to such commissioner, and
  the seal of such commissioner shall be affixed or shall appear  on  such
  instrument  as  a  facsimile which is engraved, printed or reproduced in
  any other manner.  No  acknowledgment  of  the  execution  of  any  such
  instrument shall be necessary for the purpose of the recordation thereof
  or for any other purpose.