The weekly intelligencer. [volume] (Lexington, Mo.) 1891-1901, 1900-12-01
CHOW GIVES HIS OPINION.
Talks Of PROVISIONS Of Third COnstitu'
tional Amendment.

Jefferson City, Mo-, Nov. 27.-At-
torney General Grow has addressed the
following letter TO the governor;
November 26, 1900.
Governor Lon v. stephens, Jefferson City
Mo-.
Dear Sir: You have submitted 10 me
the question as to whether or not the
provisions Of the third constitutional
amendment, relating to taxation OF
mortgages, would apply TO a mortgage
or deed Of trust made before the adop-
ton OF the amendment where there was
. contract 10 the mortgage or deed OF
trust by which the mortgagor was to
pay all Of the taxes.
The FIRST portion of amendment No.
8 makes the mortgage an interest In
the land. The contract in the deed Of
trust or mortgage you mention specii-
cally provides the mortgagor should
pay all the taxes on the land. II he
pages the taxes on all the land he pays
the taxes on the interest Of the mort
gage in the lana
The agreement to pay all the taxes
was valid when made, and 80 TO con-
strue the provision Of amendment No.
8 a. that the contract to pay taxes
made before the adoption Of the said
amendment may not be enforced,
according to It's terms, would be to
impair the obligation Of the contract.
This can not be done. Beckmsn vs..
Skaggs, SO CAL, 644.
The provisions Of section 2S Of
amendment No. 8. "That every
contract hereafter made by which q
debtor Is obligated to pay any tar or
assessment on money loaned or on any
mortgage or deed Of trust shall, as to
any interest specified therein, and Is
to such tar or assessment, be null and
void" applies only TO contracts made
after the adoption Of said amendment
No. 5, and not to those made before.
On November 81 you submitted to
me the following question, towit:
"Does amendment No. 5 subject mort
cages already In existence to taxation
under the terms Of the amendment"
/ replied; 81 am Of opinion that
amendment No. . will, II adopted,
subject mortgages already in existence
10 taxation under the terms Of the
amendment
It will be noticed the question yor
asked did not call for an opinion wher'
. mortgage executed prior to thu
adoption Of the amendment cantained
clause requiring the mortgagor to pa!
all taxes. Therefore, I answered you
question upon the assumption tina
when you used the words "mortgage
already In existence" you referred h
the usual form Of mortgage or deed O
trust, without any special claus
relating to the payment Of taxes.
ia mortgage or deed Of trust wa
executed piior 10 the adoption Of th
third amendment and contained n
express agreement that the mortgage
' should pay the taxes on the propert
I mortgaged then, In such a case, th
mortgage is made by amendment NJ
q 8, primarily, liable for the take
assessed against the mortgages inteI
a est 10 the land, and II, under such eli
cumstauces, the mortgagor pays oil II
q taxes, he may deduct from the NOR
q gage the amount Of taxes assesse
a against the owner Of the mortgage.
No obligation Of . contract is in
paired In this instance, because the
was no contract between the moTtgagv
and the mortgage, by which Il
former agreed 70 pay the taxes upC
the mortgsged premises. The NOR
gAgor never owed 70 mortgage al
money for taxes. Before the adoptit
Of the amendment the mortgagor ow'
all the taxes on the whole land TO Il
state.
After the adoption Of the amen
ment the mortgagor will owe only Il
taxes on the value Of the land, less Il
valre Of the mortgage debt, and Il
mortgage will owe the taxes on Il
value Of the mortgage debt. Hays '
d Hill, Go Cal, Ss9.
l.. EDWARD G. Crow,
vi Attorney General.
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