...full cash value. Second — Land and improvements thereon shall be separately assessed . Third — A mortgage, deed of trust, contract, or other obligation...interest in the property affected thereby, except * * *. In case of debts so secured, the value of the property affected by such mortgage, deed of trust,...

...various kinds of property, real and personal. "15. When any property, .... is subject to or affected by a mortgage, deed of trust, contract or other obligation by which a debt is secured, he [the assessor] must enter in the proper column the value of such security, and deduct the same,"...

...matters and things, real, personal, and mixed, capable of private ownership; provided, that a morl gage, deed of trust, contract or other obligation by which a debt is secured when land is pledged as security for the pa>inent thereof, together with the money represented by sueli...

...the state of Oregon provided that a mortgage on land in the state for the security of a debt should " for the purposes of assessment and taxation be deemed and treated as real property " and should be taxed to the owner of such debt in the county where the land affected...

...all railroads operated in more than one county in the state. 6. To equalize the assessment of each mortgage, deed of trust, contract or other obligation by which a debt was secured and which affected property situated in more than one county and to apportion such assessment...

...mortgage on realty alone The word "mortgage," as used In Const. art. 13, § 4, providing that a mortgage by which a debt is secured shall, for the purposes...taxation, be deemed and treated as an Interest in property affected thereby, has reference to mortgages on realty alone, an employment of the word countenanced...

...other matters and things, real, personal, and mixed, capable of private ownership ; provided, that a mortgage, deed of trust, contract, or other obligation by which a debt is secured when land is pledged as security for the payment thereof, together with the money represented by such...

...column the value of debts and deduct them therefrom. Const, art. 13, § 4, provides that a mortgage, or other obligation by which a debt is secured, shall, for the purpose of taxation, be deemed an interest in the property affected. Pol. Code, § 3627, contains the...

...property. You further point out that under the provisions of chapter 289, p. 578, of the Statutes of 1913, a mortgage, deed of trust, contract, or other obligation by which a debt is secured, and which is a lien or incumbrance against real property is exempted from taxation. You further contend...

...uncultivated land, of the same quality, and similarly situated, shall be assessed at the same value. A mortgage, deed of trust, contract, or other obligation...as to railroad and other quasi-public corporations. Tn case of debts so secured, the value of the property affected by such mortgage, deed of trust, contract,...