20 Minnesota Law Review 347 (1936)
The purpose of this paper is to examine the method of taxing real estate which is affected by incumbrances-either physical or legal. In particular, it is desired to consider the situation where the incumbrance is a mortgage or otherwise purely for security. And particular consideration is to be given to the propriety of taxing as real estate the interest of a non-resident mortgagee or similar incumbrancer in land within the jurisdiction.
Brown, Robert C., "The Taxation of Real Estate Subject to Mortgage and Other Incumbrances" (1936). Articles by Maurer Faculty. 1772.