LAND-TAX. 439 



The land-tax Is a '^parliamentary tax'" authia the meaning of an agree- 

 ment to pay rent " and all taxes parliamentary and parochiaV (Manning 

 V. Lunn). It was settled in Moody v. Dean and Chapter of Wells, that 

 the owner of lands charged wdth a fee farm-rent, payable to a purchaser 

 from the Crown, under statutes 22 Car. II. c. 6, and 23 Car. II. c. 24, 

 having redeemed the land-tax chargeable on the lands, out of which the 

 fee farm-rent issues, is entitled under the land-tax acts to deduct As. in 

 the pound from the rent so payable. Alderson B. said : " It is clear 

 that according to the trne construction of the acts this deduction must 

 be allowed. What Avas the situation of the parties when the 38 Geo. III. 

 c. 60 passed ? All the country was originally rated equally at 4.s. in 

 the pound. The variation in the rate has arisen fi'om change of cir- 

 cumstances- — -one part of the country prospered, another has declined. 

 The tax has thus become unequal. There was no real difference in the 

 proportion when the tax was assessed, though there was a difference in 

 the mode of assessment. Fee farm-rents and payments to the Crown 

 were subject to a fixed payment of 4s. in the pound. The whole tax 

 was paid by the party in possession of the land. He then deducted a 

 proportion, from the owner, of the rent ; and there seems to me no 

 reason why he should not still do so." 



If by the stipulations contained in a lease the tenant is to pay the 

 land-tax, which he left unpaid during his tenancy, and which the suc- 

 ceeding tenant paid, and the landlord repaid him, it was held that as 

 the tenant's liability only arose fi'om the special agreement, the landlord 

 could not recover the sums so paid in an action for money paid but 

 must declare on the special agreement {Spencer v. Parry). And p)er 

 Lord Demnan C.J. : " The special agreement in this case creates the 

 liability of the defendant, which the act of parliament did in Dawson 

 V. Lmto?i" (ih.). A land-tax collector has no authority under a warrant 

 of the commissioners to break open an outer door unless a constable is 

 present ; and he cannot defend himself under 38 Geo. III. c. 5, b. 17 

 {Toss V. Racine). 



A lease demising a parcel of land, ivith liherty to take clay, &c., and 

 malce hricJcs, contained three reservations, viz., an annual sum of <£17 10s. 

 for surface rent, a royalty or brick-rent of £100 by the year, and a sum 

 of 2s. for every thousand of bricks made in one year over a million. 

 Each sum was declared by the lease to be free of all dechictions except for 

 landlord's property and income tax. The tenant claimed to deduct from 

 his landlord property or income-tax on each, and the Court of Exche 

 quer held that he was entitled to make the deduction, the two first pay- 

 ments being rent, and the third, if not rent, still a payment with 

 reference to which the parties had agreed that the deduction should be 



