Walker v. Whittemore
Massachusetts Supreme Judicial Court
Bill let equity. The case was reserved by Morton, J., upon the bill and answer for the consideration of the full court. From the bill it appeared that the plaintiffs were lessees for years of two shops on Cornhill upon which a betterment had been assessed by the city of Boston for the removal of Scollay’s Building; that the plaintiffs’ lease was for twenty-one years, from December 30, 1855 ; that the covenant in the lease was “ to pay the rent, and also all and singular the…
Read the full summary
Bill let equity. The case was reserved by Morton, J., upon the bill and answer for the consideration of the full court. From the bill it appeared that the plaintiffs were lessees for years of two shops on Cornhill upon which a betterment had been assessed by the city of Boston for the removal of Scollay’s Building; that the plaintiffs’ lease was for twenty-one years, from December 30, 1855 ; that the covenant in the lease was “ to pay the rent, and also all and singular the taxes, rates, charges, and assessments which shall or may. from time to time and at any time during said term be levied,…
1Opinion of the CourtAmes, J.
It has recently been decided by this court, after a very full and able discussion by learned counsel, that the assessment for betterments described in this bill is a tax which the city of Boston had a right to impose and collect. Harvard College v. Boston, 104 Mass. 470. Codman v. Johnson, Ib. 491. In the *189last case, it was held that a covenant by a lessee to pay all taxes and assessments, whether in the nature of taxes now in being or not, which may be payable or assessed in respect of the demised premises, binds him to the payment of an assessment of this description. It is true that in the…
2Cases cited2 opinions
- President of Harvard College v. Board of AldermenMassachusetts Supreme Judicial Court · 1870
- Bleecker v. BallouNew York Supreme Court · 1829
3Cited by15 opinions
- City of Boston v. Quincy Market Cold Storage & Warehouse Co.Massachusetts Supreme Judicial Court · 1942
- Lovejoy v. BaileyMassachusetts Supreme Judicial Court · 1913
- Marble v. Oliver Iron Mining Co.Supreme Court of Minnesota · 1927
- Boston Molasses Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1907
- Johnson v. Western Union Telegraph Co.New York Court of Appeals · 1944
10 more not listed; retrieve them via the Exa API.