Oregon Supreme Court January 14, 1901 (Dekum v. Multnomah County)

Mr. Justice Moore,

after stating the facts, delivered the opinion of the court.

The question presented for consideration is whether a mortgage of real property given to secure the payment of a debt conveys, for the purposes of assessment and taxation, aiiy interest in the premises affected thereby that may become subject to the lien of a tax levied on a debt and security, and, *256if so>, does a