| Puerto Rico - 1901 - 272 էջ
...under the pains and penalties provided in section 74 of this act. SECTION 15.—Every mortgage, censo. 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... | |
| 1902 - 640 էջ
...substantially taken from the provisions of the California constitution of 1879. It was :i< follows: g 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... | |
| California. Commission for Revision and Reform of the Law - 1902 - 422 էջ
...for in section thirty-six hundred and sixtyfour 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... | |
| 1902 - 984 էջ
...Porto Rico, and for other Purposes," approved January 31, 1!H)1. SECTION 13. — Every mortgage, censo, 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 Marcellus Bufford - 1903 - 1128 էջ
...constitution. The system of taxation is set forth in the earlier portion of section 4, which provides:, "A mortgage, deed of trust, contract or other obligation by which a debt is secured, shall, for the purpaying the debt is subrogated and he alone shouM suc." 7s Mortgagee's Interest as... | |
| Emerson E. Ballard, Tilghman Ethan Ballard - 1903 - 948 էջ
...before the repeal of the statute. A proposed amendment to Mo. Const., art. 1o, § 22, providing that "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... | |
| Frederick Newton Judson - 1903 - 906 էջ
...uncultivated laud. of the same quality, and similarly situated, shall be assessed at the same value. SEC. 4. 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 iu the property... | |
| Wisconsin. Tax Commission - 1903 - 394 էջ
...a deduction from credits of debts due to bona fide residents of this state.— Art. XIII, Sec. 1. 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... | |
| New York State Library - 1903 - 1286 էջ
...substantially taken from the provisions of the California constitution of 1879. It was as follows: § 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... | |
| United States. Interstate Commerce Commission - 1903 - 478 էջ
...of stock nor shall any holder thereof be taxed therefor.'' I sen, ibid. And it is provided that ''a mortgage, deed of trust, contract, or other obligation by which a debt is received, shall, for the purpose of assessment and taxation, be deemed and treated as an interest in... | |
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