Brewster v Kidgell
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1741 |
| Date | 01 January 1741 |
| Court | Court of the King's Bench |
English Reports Citation: 90 E.R. 853
IN THE COURT OF KING'S BENCH
See. S. C. 12 Mod. 166; 88 E. R. 1239 (with note).
[438] brewster versus kidgell. [See S. C. 12 Mod. 166; 88 E. E. 1239 (with note).] 5 Mod. 368, S. C. 1 Salk. 198, S. C. Comb. 424, 466, S. C. 2 Danv. 56, p. 1. Covenant that an annuity shall be paid clear of all taxes, in such case the Parliamentary taxes shall be intended. In a special verdict in a feigned action the case was thus : Ss. That Robert Langford 5 Nov. 1649, in consideration of 8001. by him received of Ellen Brewster, widow, did by his deed grant to her and her heirs a rent-charge * Hob. 133. 1 Brownl. 179. 9 H. 7, 4, 13 a. 11 Kep. 45 b. 11 H. 6, 5 a. b. 55 a. 2 Inst. 503. 1 Sand. 282. * Synns ver. Newton, Trin. 28 Car. 2, B. R. Rot. 728. 854 TERM. S. HILL. 9 WILL. 3. B. R. CABTHEW, 439. of 401. per ann. to be issuing out of his manor of Butlers in Bucks, with a clause of distress, and a covenant for farther assurance. That upon this deed these words were indorsed, (viz.) * Memorandum, It is the true intent and meaning of these presents, that the said Ellen Brewster, her heirs and assigns shall for ever hereafter be paid the said rent-charge without any deduction or abatement of tax, charge or payment out of, for or concerning the said rent, or the said manor or lands charged therewith, which indorsement was signed, Robert Langford. That afterwards 8 July 1652, the said Robert Langford by another indenture inrolled in Chancery did give, grant and confirm the said rent unto the said Ellen Brewster and her heirs, and thereby did covenant with her, that the said rent of 401. per ann. freed of all taxes, should be for ever after duly paid at the times and places of payment thereof. Then the jury concluded specially, that if the Court should be of opinion, that it was not lawful for the tertenant to abate, deduct, and retain in his hands (in respect to the tax payable to the King, &c. by virtue of the Acts of Parliament by which 4s. per pound were given) for the arrears of the said rent for two years and an half ended on the 20th of May before, then they found for the plaintiff, otherwise for the defendant. The question was, whether the Parliamentary taxes ought to be deducted out of this rent-charge pro tanto, or that the rent was payable free of all taxes, as well Parliamentary as other taxes. Et per Curiam, (after several arguments) This rent was payable free of all taxes, and that no deduction...
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