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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. "
Acts of the Legislature of Puerto Rico - Page 50
by Puerto Rico - 1901
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Debates and Proceedings of the Constitutional Convention of the ..., Volume 3

California. Constitutional Convention - 1881 - 436 pages
...amendment to the Committee of the Whole, to section five. THE SECRETARY read: "SEC. 5. A mortgage, deed of trust, contract, or other obligation by which...taxation, be deemed and treated as an interest in the pro[ğerty affected thereby. Except as to railroad and other quasi public corporations, in ease of...
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Debates and Proceedings of the Constitutional Convention of the ..., Volume 2

California - 1881 - 522 pages
...State, shall be taxed in proportion to its cash value, to be ascertained as directed by law. A mortgage, deed of trust, contract, or other obligation, by which...shall, for the purposes of assessment and taxa"tion, lie deemed and treated as an interest in the property affected thereby. Except as to railroads and...
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The Political Code of the State of California: As Enacted in 1872, and ...

California - 1881 - 958 pages
...assessed at the same value. A mortgage, deed of trust, contract, or other obligation by which a debt ij secured, shall, for the purposes of assessment and...treated as an interest in the property affected thereby, except as to railroad and other quasi-public corporations. In case of debts so secured, the value of...
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School Law of California

California - 1881 - 126 pages
...in small tracts, of all lands not sectionized by the United States Government. SEC. 4. 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 and treated as an interest in the property affected thereby....
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Debates and Proceedings of the Constitutional Convention of the ..., Volume 3

California - 1881 - 432 pages
...call the attention of the Convention to the terms of section five. True, it says that 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 and treated as an interest m the property allected thereby,"...
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Debates and Proceedings of the Constitutional Convention of the ..., Volume 3

California. Constitutional Convention - 1881 - 442 pages
...call the attention of the Convention to the terms of section five. True, it says that a " mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for thepurpose of assessment and taxation, be deemed and treated as an interest in the property alfeeted...
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Debates and Proceedings of the Constitutional Convention of the ..., Volume 1

California - 1880 - 648 pages
...other contract or agreement, whether oral or written, whieh secures any existing debt or liability, shall, for the purposes of assessment and taxation, be deemed and treated as an estate or interest in the property affected by such mortgage, deed, or other contract, and shall be...
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The Political code of the State of California

California - 1881 - 960 pages
...three thousand six hundred and sixty-four of said Code. 6. To equalize the assessment of each mortgage, deed of trust, contract, or other obligation by which a debt is secured, and which affects property situate in two or more counties, and to apportion the assessment thereof...
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The Political Code of the State of California: As Enacted in 1872, and ...

California, Nathan Newmark - 1881 - 994 pages
...that owned by a railroad or other quasi-public corporation, is subject to, or affected by a mortgage, deed of trust, contract or other obligation by which a debt is secured, he must enter, in the proper column, the value of such security, and deduct the same. In entering assessments...
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Report of the Attorney General of the State of California

California. Office of the Attorney General - 1882 - 98 pages
...difficulty. Section 4 of Article 13 of the Constitution of California, provides that " a mortgage, deed of trust, contract, or other obligation, by which...treated as an interest in the property affected thereby. Except as to railroad and other quasi-public corporations, in case of debts so secured, the value of...
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