the term.

lessee for payment of rent.

fore, yearly and every year during the remainder of the TO A BUIlder. said term, unto the said L. M., his executors, administra- dendum for the tors, and assigns (ƒ), the clear yearly rent of £, by four remainder of equal quarterly payments, on the 25th day of March, the 24th day of June, the 29th day of September, and the 25th day of December in every year, free from the sewers rate and all other taxes, rates, assessments, payments, and outgoings whatsoever: AND THE SAID C. D. doth hereby, for him- Covenants by self, his heirs, executors, administrators, and assigns, covenant with the said L. M., his executors, administrators, and assigns, that he, the said C. D., his executors, administrators, and assigns, shall and will, from time to time during the said term hereby granted, pay or cause to be paid unto the said L. M., his executors, administrators, and assigns, the said yearly rent hereby reserved, at the times and in the manner herein before mentioned for payment thereof, free and clear of and from the sewers rate, and all other taxes, rates, assessments, payments, and outgoings whatsoever; and also shall and will, during the and rates and said term hereby granted, bear, pay, and discharge the taxes. sewers rate, and all other taxes, rates, payments, assessments, and outgoings whatsoever, which now are, or at any time or times during the said term shall be taxed, rated, charged, or assessed on the said premises hereby demised, or any part thereof, or upon the landlord or tenant in respect thereof, or of the rent hereby reserved, including any future land tax, (the present land tax having

(Drake v. Munday, Cro. Car. 207; S. C., 2 W. Jones, 231). See several of the cases cited supra, p. 4, n. (c), in which informal instruments were held to be leases.

(f) The reservation in this case is correct, although the lease is Reservation of made by an executor. For if an executor, being possessed of a term, rent on leases grant an underlease reserving rent, and die, his executor [administra- by execution. tor?] shall have the rent, (as assets), and not the administrator, de bonis non, of the original testator. (Norton v. Harry, 2 Lev. 100; S. C. 1 Vent. 295; Drue v. Baily, 2 Lev. 100; S. C., 1 Vent. 275). So, too, the administrator of an executor shall have the rent. (Drew v. Drewry, 1 Vern. 94). The reservation, however, may be general, and would have the same result. See the cases above, and the note infra, on the reservation of rent.

TO A BUILDER.

--and a due share of ex

Covenant to pay taxes,whether it extends to future as well as present taxes.

been redeemed) (g): AND ALSO SHALL and will, during the said term, when need shall require, bear, pay, and allow

(g) The covenant to pay taxes, and the corresponding clause in the reddendum, and covenant for payment of rent, that the rent is to be paid tax free, should expressly extend to taxes subsequently imposed, as well as to those already existing. For the law on the point is not well settled, although it seems probable that a general covenant for the payment of taxes will include future as well as existing taxes. (Brewster v. Kidgill, 12 Mod. 167; S. C., nom. Brewster v. Kitchen, 1 Ld. Raym. 317; Giles v. Hooper, Carthew, 135; Davenant v. Bishop of Salisbury, 1 Vent. 233; S. C., 3 Keb. 69; 2 Lev. 68). Under a covenant, by a tenant, to pay a fixed yearly rent, "all taxes thereon being to him allowed," and to pay "all such further or additional rates and taxes as shall or may be assessed or imposed on the said hereby demised premises, or on any additional buildings or improvements" erected by the tenant; and a covenant by the landlord to pay all rates, taxes, and assessments" which shall or may be rated, &c.," in respect of the fixed yearly rent, but with an exception of further or additional taxes, it was held that the tenant was bound to defray all increase of the old, as well as any new rates, beyond the sums at which the premises were rated in respect of the fixed yearly rent at the time of the lease. (Graham v. Wade, 16 East, 29). So where the lessor covenanted to pay all taxes then chargeable, and the lessee covenanted to pay all fresh taxes which should thereafter be charged, it was decided that the lessor should pay all taxes actually chargeable at the date of the lease, and that the lessee should pay all fresh taxes, and all such additions to the old taxes as were occasioned by the improved value of the premises. (Watson v. Atkins, 3 B. & Ald. 647). And even when the lessor covenanted to pay all taxes 66 already charged, or to be charged, upon or in respect of the demised premises," there being a covenant, by the lessee, not to build without license; and the lessee, at the time of the lease, receiving such a license, and afterwards building, so as to increase the annual value of the premises, it was held that the lessor was liable to pay only the taxes upon the original value, those on the improved value being paid by the lessee. (Watson v. Home, 3 B. & C. 285; S. C., 1 Man. & Ry. 191). And as the tenant had compounded for the taxes, and, under such composition, the taxes were assessed at a less annual sum than the improved value, it was held that the lessor was to pay that proportion of the assessment which the reserved rent bore to the improved annual value. (Id.) So, if by the terms of the lease the lessor is to pay the land tax, and that tax is increased by the improvement in value of the premises, the lessor is only subject to the land tax payable in respect of the rent reserved. (Yea v. Leman, 1 Wils.

the share payable, or which shall become payable, in respect TO A BUILDer. of the said premises, of supporting, repairing, cleansing, penses con

21; Hyde v. Hill, 3 T. R. 377; Whitfield v. Brandwood, 2 Stark. 440). And where a lessor, in consideration of a premium and covenant to repair, demised a house at less than the annual value, and then redeemed the land tax, it was held that he was entitled to receive from the tenant an annual payment, bearing the same proportion to the whole land tax redeemed, as the difference between the rent and the annual value bore to the annual value. (Ward v. Const, 10 B. & C. 635; S. C. 5 Man. & Ry. 402). An agreement for a net annual rent, means a rent free of all rates and taxes, including sewers rates and land tax; (Bennett v. Womack, 7 B. & C. 627; S. C. 1 Man. & Ry. 624; 3 Car. & Pay. 96); but this, it should be observed, was a case between the vendor and purchaser of a lease, and not between landlord and tenant. If the covenant be for the payment of taxes simply, it is not clear whether the covenantor will be bound to pay parochial, or church, or sewers rates, or any other than parliamentary or government taxes. (Count of Arran v. Crisp, 12 Mod. 55; Brewster v. Kidgill, 12 Mod. 167; S. C. nom. Brewster v. Kitchin, 1 Ld. Raym. 317). The word "rates" will doubtless extend to parochial and church rates; and the words, "public taxes, charges, and assessments whatsoever," extend to the poor rate. (The King v. Scott, 3 T. R. 602). In practice, words of eextnsive import should be used, to preclude all disputes of this nature. Such a phrase as "all taxes, rates, charges, assessments, impositions, and outgoings whatsoever," will probably include every kind of payment, so as to insure the landlord's receiving

a net rent.

Some doubt has existed, whether a covenant by the tenant to pay taxes generally, rendered him liable to pay land tax and sewers rate. The land tax has been commonly considered a landlord's tax; (Rex v. Mitcham, 1 Doug. 226; Stubbs v. Parsons, 3 B. & Ald. 516; Andrew v. Hancock, 1 Brod. & Bing. 37; S. C. 3 J. B. Moore, 278; Spragg v. Hammond, 2 Brod. & Bing. 59; S. C. 4 J. B. Moore, 431); but it appears on a reference to the land tax acts, that the tax is payable by the person" having or holding" lands, which includes both landlords and tenants, the landlord certainly being liable for the proportion payable on the rent reserved, and the tenant for the remainder. (See Ward v. Const, 10 B. & C. 635; S. C. 5 Man. & Ry. 402; and the other cases previously cited on this point). And it is now well settled that a covenant by the tenant to pay taxes generally, includes the obligation to pay the land tax. (Hopwood v. Barefoot, 11 Mod. 238; Amfield v. White, Ry. & Moo. 246; Bradbury v. Wright, 2 Doug. 624). Under the statute of sewers, it is said that the rate is sometimes imposed on the landlord, sometimes on the tenant, and sometimes on both; but it would appear that an agreement for a net

nected with

what taxes

and payments it includes;

--and parti cularly as to

land tax and sewers rate.

party-walls, sewers, &c. -to complete the house;

TO A BUILDER. amending, and rebuilding all party walls, gutters, sewers, drains, and cesspools belonging to the said premises: AND ALSO THAT the said C. D., his executors, administrators, or assigns, shall and will, at his or their own costs, within two years from the date hereof, complete and finish the said messúage or tenement hereby demised, in a good, substantial, and workmanlike manner: AND ALSO SHALL and will, at all times during the said term, keep the said premises insured against loss or damage by fire, in the

-and to keep the premises insured;

Payment of drainage taxes.

fire office, or such other of the public offices for insurance, in London or Westminster, as the said L. M., his executors, administrators, or assigns, or the said E. F., his heirs or assigns, shall from time to time appoint, and, when thereunto required, produce the current year's receipt for such insurance to the said L. M., his executors, admin

annual rent, or for a rent free of all rates and taxes, means a rent free of sewers rate as well as of land tax. (Bennett v. Womack, 7 B. & C. 627; S. C. 1 Man. & Ry. 624; 3 Car. & Pay. 96). But it is not unusual to avoid questions of this nature by specifying the sewers rate, and even the land tax, in the covenant for payment. The tenant must deduct such sums as he is authorized to deduct, in respect of land tax, from each current payment of rent; and if he has paid the rent without such deduction, he cannot recover for payments on account of land tax, or set off such payments against subsequent claims for rent. (Stubbs v. Parsons, 3 B. & Ald. 516; Andrew v. Hancock, 1 Brod. & Bing. 37; 3 J. B. Moore, 278; Spragg v. Hammond, 2 Brod. & Bing. 59; 4 J. B. Moore, 431; Wildey v. The Coopers' Company, 3 P. Wms. 127.

In a case under a drainage act, which directed that the taxes to be charged for drainage should be paid by the tenants of the land charged with the same, who might deduct and retain the same out of the rents payable to their respective landlords; and a tenant quitted, leaving unpaid a drainage tax, which had become due, but having paid all rent to his landlord, and the collector levied the tax upon some property left by the outgoing tenant on the land, so that he was obliged to pay the tax, it was held that the tenant liable was the tenant at the time of the tax accruing due, and not the tenant for the time being; and that consequently the outgoing tenant, who had paid the tax, might maintain assumpsit against the landlord for money paid to his use. (Dawson v. Linton, 5 B. & Ald. 521; S. C. 1 Dow. & Ry. 117; see, too, Barraud v. Archer, 2 Sim. 433; S. C., affirmed on appeal, 2 Russ. & My. 751).

and maintain;

and yield up the term;

at the end of

istrators, and assigns, or to the said E. F., his heirs or To A Builder. assigns, or his or their steward or agent for the time being. AND ALSO SHALL and will, at the like costs, at all times and to repair during the said term, when need shall require, well and sufficiently repair, support, amend, pave, paint, cleanse, and keep the said premises, with the appurtenances, with all manner of needful and necessary reparations, painting, glazing, cleansing, and amendments whatsoever: AND THE SAID premises, with the appurtenances, so being well and sufficiently repaired, supported, amended, paved, painted, glazed, and kept, together with all the doors, wainscots, dressers, drawers, locks, keys, bolts, bars, staples, hinges, hearths, chimney-pieces, mantel-pieces, chimney-jambs, footpaces, slabs, covings, windows, sashes, shutters, partitions, sinks, pumps, pipes, cisterns, waterclosets, rails, and other things, which now are, or at any time during the said term shall be, fixed or fastened to the freehold of the said premises, or belong thereto, shall and will, at the expiration or other sooner determination of the said term, (which shall first happen), peaceably yield up unto the said L. M., his executors, administrators, or assigns: AND ALSO THAT it shall be lawful for the said L. M., his executors, administrators, and assigns, and for the said E. F., his heirs and assigns, and for the stewards, surveyors, workmen, and others employed by them, or any of them, twice in every year, or oftener during the said term, in the daytime, to enter into the said premises, or any part thereof, to search and see the decays, defects, and want of reparation and amendment, in and about the same, and of the decays, defects, and wants of reparation and amendment there found, to give or leave notice, in writing, on or at the said premises for the amendment thereof: AND THE SAID C. D., his executors, administrators, or assigns, shall and will, within three calendar months next after every such notice, well and sufficiently repair and make good all such decays, defects, and wants of reparation and amendment, whereof notice shall have been so given or left: AND ALSO THAT no erection or building whatsoever shall, at during the said term, be erected in, on, or over the garden or yard, or areas of the said messuage or tenement, hereby

any time

that the imoriginal lessors may enter

mediate and

and inspect;

and that, on notice, lessee

will repair within a given

time;

-that no building shall be erected in

the garden or

areas;