Stimson v. Crosby
Massachusetts Supreme Judicial Court
Contract to recover $545.42 with interest thereon from November 1, 1900, being the amount of the increase of the taxes levied upon the premises numbered 17, 19, 21 on School Street in Boston, for the year 1900, above the amount of taxes levied upon these premises for the previous year.
Read the full summary
Contract to recover $545.42 with interest thereon from November 1, 1900, being the amount of the increase of the taxes levied upon the premises numbered 17, 19, 21 on School Street in Boston, for the year 1900, above the amount of taxes levied upon these premises for the previous year. Writ dated December 4, 1900. At the trial in the Superior Court, before Bond, J.,' the following facts appeared: By a lease dated January 21, 1899, the plaintiff let to one Joseph D. Valiquet, for a term ending July 31, 1903, the first and second stories, room 7 on the third story, and the basement of the…
1Opinion of the CourtLoring, J.
It is settled that a covenant in a lease of a part of a building, by which the lessee covenants to pay all the taxes *298which may be payable for or in respect of the said premises, is a covenant to pay a proportion of the tax assessed on the whole. In Wall v. Hinds, 4 Gray, 256, where such a covenant was in question, it was contended that the covenant was to be construed literally, and if no separate tax was assessed on the part of the premises in question, nothing was due. That argument did not prevail, and an apportionment based on the relative taxable value was upheld. In Codman v. Hall, 9…
2Cases cited1 opinion
- Amory v. MelvinMassachusetts Supreme Judicial Court · 1873
3Cited by3 opinions
- Friedman v. S. S. Kresge Co.Massachusetts Supreme Judicial Court · 1935
- Harford v. TaylorMassachusetts Supreme Judicial Court · 1902
- Mann v. CookMassachusetts Supreme Judicial Court · 1907