The Recorders of Deeds in the several counties of this Commonwealth are hereby authorized and required to record all final discharges of all honorably discharged non-commissioned officers, and persons who were duly enlisted and mustered into the Armed Forces of the United States, a reserve component of the Armed Forces of the United States as defined in 51 Pa.C.S. § 7301 (relating to definitions) or in any women's organization officially connected therewith, and all certificates of service issued to commissioned officers upon termination of active service as aforesaid and as well as reports of separation from the Armed Forces of the United States or a reserve component thereof, commonly known as DD form 214, NGB form 22 and similar forms delivered to members of the armed services upon their retirement or separation from active duty, upon application being made to them by the holders thereof, their agents, attorneys, or legal representatives, for which the recorder shall be allowed a fee of fifty cents for recording the same, which fee shall be paid by the county where such discharge is recorded, upon the presentation to the county commissioners of proper vouchers by the recorder recording the same, and the recording of the same shall not be subject to the payment of the usual State tax: Provided, That the provisions of this act relating to the fees of the recorder and the state tax shall not apply to holders of discharges who are not residents of this Commonwealth at the time of making their applications to the recorder for placing the same of record.