J. L. Hammett Co. v. Alfred Peats Co.
Massachusetts Supreme Judicial Court
Contract for five sixths of the taxes assessed upon certain premises on Summer Street in Boston on May 1, 1905, the declaration alleging that the defendant, as sublessee of the premises, on April 5, 1905, agreed with the plaintiff, the lessee, to carry out all his obligations under the provisions of his lease from the owner, one of which was to pay all taxes assessed upon the premises, the plaintiff and the defendant further agreeing that the taxes “ should be determined and…
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Contract for five sixths of the taxes assessed upon certain premises on Summer Street in Boston on May 1, 1905, the declaration alleging that the defendant, as sublessee of the premises, on April 5, 1905, agreed with the plaintiff, the lessee, to carry out all his obligations under the provisions of his lease from the owner, one of which was to pay all taxes assessed upon the premises, the plaintiff and the defendant further agreeing that the taxes “ should be determined and apportioned as of July 1, 1905.” Writ dated November 23, 1909. It appeared that on April 10,1907, the defendant had…
1Opinion of the CourtBraley, J.
The plaintiff covenanted in the original lease to pay the taxes during the term, and the defendant as sublessee, having succeeded to this obligation under an agreement made on May 6, 1905, that he “would assume the taxes for the year 1905, adjusted ‘as of’ July 1,1905,” contends that his liability embraces only a period of six, instead of ten months, as the taxes should be *521apportioned as though levied for a calendar year computed from January 1, 1905. It is true ordinarily, that when the period of a year is named in common speech or in a statute, a calendar year is intended. R. L. c. 8, § 5,…
2Cases cited11 opinions
- Lane County v. OregonSupreme Court of the United States · 1869
- United States v. DicksonSupreme Court of the United States · 1841
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- Abbott v. FrostMassachusetts Supreme Judicial Court · 1904
- Amory v. MelvinMassachusetts Supreme Judicial Court · 1873
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Thompson v. CrainsIllinois Supreme Court · 1920
- United States Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1938
- McDonough v. EverettMassachusetts Supreme Judicial Court · 1921
- Newman v. Borough of Fair LawnSupreme Court of New Jersey · 1960
- Welch v. PhillipsMassachusetts Supreme Judicial Court · 1916
13 more not listed; retrieve them via the Exa API.