| http://www.w3.org/ns/prov#value | - A mortgage contract or other obligation securing a debt is for the purposes of taxation to be deemed an interest in the property it affects; the owner of the property is (except as to railroads, and other quasi-public corporations) to be taxed on its value minus the amount of the security, and the owner of the security taxed on its value in the district where the property is situate.
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