438 occupier's liability for rates. 



^lic-haelmas and no longer, the tenant to have ilie use of a part of the 

 premises until the following Lady-day, the lessor may maintain eject- 

 ment for the other part, during the period between Michaelmas and 

 Lady-day {Doe dem. Waters y. Houghton). 



Where a lessee covenanted that he " woidd pay all taxes, charges, rates, 

 tithes, or rent-charges in lieic of tithe, dues, and duties ivhatsoever, as then 

 were or should at any time thereafter during that demise be taxed, 

 cliarged, assessed, or imposed upon the said demised premises," the 

 covenant is not confined to rates payable by the landlord, but means 

 all rates then imposed on the lessee in respect of his occupation, and 

 all future rates which might be imposed on the land itself {Hurst v. 

 Hurst). 



It was held by the Court of Common Pleas in Matheson v. Hart that 

 rates charged hy act of parliament upon land, hut which the occupiers are 

 to pcuj, retaining the same out of their rent, and not paying more than the 

 rent which shall from time to time become due from them, and leviable 

 by distress on the occupier neglecting to pay them, are, if left unpaid 

 by outgoing tenants (in the absence of any remedy either against the 

 owcors or against occupiers who may have left the rates unpaid, or of 

 any provision for a different course) leviable on the present occupier, to 

 the amount of any rent hecoming due on any current reservation. And 

 if a rate be seimratelg assessed in different districts, and lands not ivithin 

 the jurisdiction of the act are included in the assessment hut omitted from 

 the rate for which a warrant is issued, the warrant is not thereby ren- 

 dered invalid {ih.). The tenant under a lease, reserving rent, to be 

 paid without deduction, except for land-tax and sewers'-rate, cannot 

 deduct the tax or rate on the value of the demised premises, but on the 

 amount of the rent reserved ; and it is immaterial in this respect whe- 

 ther the value of the demised premises has been augmented above the 

 rent by erections or improvements prior to or after the lease {Smith v. 

 Hurahle). 



The land-tax in each parish or place assessed hg the commissioners is a 

 fixed quota, estahlished hy statute 38 Geo. IIL c. CO, and not a propor- 

 tion of the whole sum charged on the division, to be assessed equally 

 throughout the same, under statute 38 Geo. IIL c. 5 {Reg. v. The 

 Commissioners of Land-Tax for the Toicer Division). Where by a con- 

 tract for the sale of land, tJw land is descrihed as " land-tax redeemed,^' 

 the vendor is bound to give reasonable evidence that the land-tax has 

 been redeemed, or that, if purchased, it is in his power to transfer or 

 release it ; and ordinarily the proper evidence of this would be the cer- 

 tificate of the commissioners or a copy of the register {Buclianan v. Pop- 

 2jleton). 



