| California - 1897 - 1298 էջ
...section 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... | |
| American Economic Association - 1897 - 782 էջ
...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... | |
| American Economic Association - 1897 - 636 էջ
...the second being inserted to apply to the county boards. But as t"he 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... | |
| Texas. Tax Commission - 1899 - 428 էջ
...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... | |
| 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 էջ
...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... | |
| Frederick Newton Judson - 1900 - 380 էջ
...security shall be assessed and taxed to the owner CALIFORNIA CONSTITUTION. 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... | |
| 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 - 498 էջ
...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 I purposes of assessment and taxation, be deemed and treated I as an interest in the property... | |
| Delphin Michael Delmas - 1901 - 382 էջ
...question, I shall, therefore, put the period after the word ' corporations." It then reads as follows: '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... | |
| Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - 1901 - 666 էջ
...mortgages, adopting what is known as the California system. It is in the following words : — SECTION 22. 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... | |
| Indiana. State Board of Tax Commissioners - 1901 - 76 էջ
...remedy — a form for a law that will cure the evil of the seven-hundred-dollar law: "Section 1. 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... | |
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