Gale v. Statler

This is a controversy between a taxpayer and the treasurer of Weld county. Two important questions are argued by counsel. The first is as to the constitutionality of the proviso of sec. 14 of the general revenue act of 1901, Sess. Laws 1901, page 244, reading: “That where any property is mortgaged, conveyed or pledged for the security of a loan or debt then owing, the said property and the notes, mortgage, deed of trust, trust deed, contract or other conveyance, shall be assessed as a unit, and as one and the same, and as of one value and as the value of said property so mortgaged, pledged or…