 | American Economic Association - 1897 - 782 стор.
...board, the second being inserted to apply to the county boards. But as the law further prescribes that a mortgage, deed of trust, contract, or other obligation by which a debt is secured, and money or solvent credits, cannot be raised above their face value, the practical effect of any... | |
 | California - 1897 - 1286 стор.
...debt is secured, when land is pledged for the payment uud discharge thereof, shall, for the purpose of assessment and taxation, be deemed and treated as an interest in the land so pledged. j, ; .ju 4. Improvements. Third — The term "improvements" includes: 1. All buildings,... | |
 | Utah. Constitutional Convention - 1898 - 1068 стор.
...mortgage, deed of trust, contract or other obligation, by which debt is secured, shall for the purpose of assessment and taxation be deemed and treated as an interest in the property affected thereby. Now, they have done the same thing in California, as gentlemen h'ave attempted to do it in this section,... | |
 | 1898 - 402 стор.
...provisions of that act "any real estate mortgage—by which a debt is secured—shall for the purpose of assessment and taxation, be deemed and treated as an interest in the land so pledged" (Section 2). Further, "the value of the property affected by such mortgage—less... | |
 | Iowa. General Assembly. House of Representatives - 1898 - 1188 стор.
...obligation by which a debt is secured when land within this state is pledged, shall, for the purpose of assessment and taxation, be deemed and treated as an interest in the land so pledged. SBC. 3. All mortgages and other liens on property, except mechanic liens, mortgages... | |
 | California - 1899 - 770 стор.
...assessment in small tracts of all lands not sectionized by the United States government. SECTION 4. A mortgage, deed of trust, contract or other obligation...shall, for the purposes of assessment and taxation, bo deemed and treated as an interest in the property affected thereby. Except as to railroad and other... | |
 | California - 1899 - 660 стор.
...of a just debt due from a solvent debtor. Land and improvements thereon must be separately assessed. A mortgage, deed of trust, contract, or other obligation by which a debt is secured shall, for the purpose of assessment and taxation, be deemed an interest in the property affected thereby. In case... | |
 | Texas. Tax Commission - 1899 - 428 стор.
...which has been very much discussed. The Constitution of that State provides! in express terms that any mortgage, deed of trust, contract or other obligation by which a debt is secured, shall be deemed and treated as an interest in the property affected for the purposes of taxation. The value... | |
 | George Park Fisher, George Burton Adams, Henry Walcott Farnam, Arthur Twining Hadley, John Christopher Schwab, William Fremont Blackman, Edward Gaylord Bourne, Irving Fisher, Henry Crosby Emery, Wilbur Lucius Cross - 1900 - 512 стор.
...the beginning, as a sort of a compromise. The provisions read as follows: "Article XII, Section 4. A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for purposes of assessment and taxation, be deemed and treated as an interest in the property affected... | |
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A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest in the property affected thereby. 
