Grand Lodge v. Sarpy County

A real estate mortgage for $6,000 made by John H. Lang-don and his wife to Grand Lodge, Degree of Honor, of Ancient Order of United Workmen of the state of Nebraska, was assessed by the taxing authorities of Sarpy county, Nebraska, as an interest in the real estate therein described, and under the provisions of the mortgage tax law enacted in 1911 (Laws 1911, ch. 105), and they also assessed the remaining equity in the land to John H. Lang-don, the owner. The board of equalization refused to *649strike the tax assessed against this mortgage from the record, and the matter was taken upon the…