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. Paper 1772.