Mumford v. Sewall

By the Court,

Waldo, J.:

The act of October 26, 1882, entitled “An act to define *68tbe terms ‘land.’ and ‘real property’ for tbe purpose of taxation and to provide where the same shall be assessed and taxed, and to declare what instruments whereby land or real property is made security for the payment of a debt shall be void, and to repeal sections 2 and 7 of chap. 50 of the miscellaneous laws of Oregon,” provided that a mortgage of real property should, for the purposes of taxation, be deemed to be real property, and should be assessed and taxed to the owner thereof in the county where recorded.…