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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. "
Reports of Cases Determined in the Supreme Court of the State of California - 第 592 頁
California. Supreme Court 著 - 1900
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Albany Law Journal, 第 27 卷

1883 - 548 頁
...in the rate of percentage charged. (2) By the thirteenth article of the Constitution of California "a mortgage, deed of trust, contract or other obligation by which a debt is secured, is treated, for the purposes of assessment and taxation, as nn interest in the property affected thereby;"...
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Albany Law Journal, 第 27 卷

1883 - 552 頁
...in the rate of percentage charged. (2) By the thirteenth article of the Constitution of California "a mortgage, deed of trust, contract or other obligation by which a debt is secured, is treated* for the purposes of assessment and taxation, as an interest in the property affected thereby;"...
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Annual Report of the American Bar Association: Including Proceedings ..., 第 1 卷

American Bar Association - 1878 - 820 頁
...situated shall be assessed at the same value. It also provided that a mortgage, deed of trust, contract or obligation by which a debt is secured shall, for the...treated as an interest in the property affected thereby, and except as to railroads or quasi public corporations, in case of debt so secured, the value of the...
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Albany Law Journal, 第 20 卷

1879 - 582 頁
...shall be assessed at the same value. It is also provided that a mortgage, deed of trust, contractor obligation by which a debt is secured shall, for the...treated as an interest in the property affected thereby, and except as to railroads or other quaxi public 'corporations, in case of debt so secured, the value...
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The Constitution of the State of California Adopted in 1879: With References ...

California - 1879 - 442 頁
...the assessment, iii small tracts, of all lands not sectionized by the United States Government. § 4. A mortgage, deed of trust, contract, or other obligation by which a debt ia secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest...
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Debates and Proceedings of the Constitutional Convention of the State ..., 第 2 卷

California. Constitutional Convention - 1878 - 524 頁
...in the 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 a debt is recovered, shall, for the purposes of assessment and taxation, lie deemed and treated as an interest...
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Debates and Proceedings of the Constitutional Convention of the State ..., 第 1 卷

California, California. Constitutional Convention - 1880 - 648 頁
...other contract or agreement, whether oral or written, which 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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Debates and Proceedings of the Constitutional Convention of the State ..., 第 3 卷

California. Constitutional Convention - 1881 - 436 頁
...will read the amendment to the Committee of the Whole, to section five. THE SECRETARY read: "SEC. 5. A mortgage, deed of trust, contract, or other obligation...taxation, be deemed and treated as an interest in the pro[»erty 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 State ..., 第 2 卷

California - 1881 - 522 頁
...in this 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,...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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School Law of California

California - 1881 - 126 頁
...assessment, 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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