Brewster v Kidgell
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1795 |
| Date | 01 January 1795 |
| Court | Court of the King's Bench |
English Reports Citation: 91 E.R. 860
COURTS OF KING'S BENCH, CHANCERY, COMMON PLEAS AND EXCHEQUER.
Hill. 9 Will. 3 B. R. 1 Ld. Raym. 317, S. C.
See S. C. 1 Ld. Raym. 317 (with note).
[340] 3. brewster vemis kidgell. in. 9 WilL 3) B R ! Ld_ Raym. 317, s. C.] [See S. C. 1 Ld. Raym. 317 (with note).] 1 Salk. 198, S. C. Of taxes, subsidies, and assessments. This case is reported in 1 Salk., but more clearly, and yet more at large, as followeth (viz.) It was a feigned action upon a wager, in which the question was, whether the plaintiff might deduct 4s. in the pound, being so much charged on the lands by the Statute 4 & 5 Will. 3, and power given to deduct it, with a proviso not to altar any covenants or agreements between the parties. The jury found that R. Langford being seised in fee of these lands, did, in the year 1649, grant a rent-charge of 4:01. per annum, issuing out of the same to the grantee and her heirs; and on the back of this deed there was this memorandum indorsed, (viz.) That it is the true intent and meaning of these presents, that the grantee and her heirs should S SA1KELD, 311. TENDER 861 be paid the said rent-charge, without deduction far any taxes for the rent or lands therewith charged-; and afterwards by another deed he covenanted to pay it free from all taxes: et per Holt, Ch. Just. The word taxes, generally spoken, with reference to any freehold, or where the subject matter will bear such reference, shall be intended* Parliamentary, and this propter excellentiam; but there are other taxes riot Parliamentary, such as are for repairing churches ; taxes imposed by commissioners of sewers; and generally, any t imposition which takes away part of a man's goods or rent, may properly be called a tax. The ancient way of taxing was by tenths and fifteenths, then by subsidies, afterwards by Royal aids, and at last by a, pound rate ; the former were all upon the person and the personal estate, and were much the same ; but the last was upon lands ami rents. Anno 18 Ed. 3, a valuation was made of all the towns in England, and returned into the Exchequer, and this became the standing rule for taxing every town, (viz.) when a tax was given, the officers of the Exchequer presently knew to how much it amounted for evei-y town; and the inhabitants taxed the landholders and occupiers of lands; and they were charged and paid their proportion, though they held at a rack-rent. The first subsidy was granted anno * 32 H. 8 ; and...
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Brewster against Kidgil
...the rent-charge from it, although the particular land-tax was imposed subsequent to the grant.-S. C. 1 Salk. 198. S. C. 2 Salk. 615. S. C. 3 Salk. 340. S. C. Comb. 424, 466. S. C. Garth. 438. S. C. 12 Mod. 160, 171. S. C. Holt, 175, 609 a. 669. Thia was a special action on the case, upon a ......
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Brewster against Kidgill
...taxes, extends to all future Parliamentary taxes.-S. C. Salk. 198, 615. S. C. 5 Mod. 368. S. C. Comb. 424, 466. S. C. Garth. 438. S. C. 3 Salk. 340. S. C. Holt, 175, 609. Case, upon a wager concerning a rent-charge of forty pounds a year, whereof the plaintiff, as son and heir of Ellen Brew......
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