¶1The whole tax for the year upon any parcel of real estate is assessed and payable as of the first day of May. It may be assessed either to the owner or to the tenant, and if assessed to and paid by the tenant, he may recover the amount thereof from his landlord, unless there is an agreement to the contrary. Gen. Sts. c. 11, §§ 8, 9. In the present case, the lease contained an express covenant by the tenants to pay all taxes assessed during the term, and no provision for the apportionment of taxes in any event. The entire tax assessed upon the estate on the first day of May, 1872, while the lease was in force, was therefore rightly paid by the tenants, and the subsequent termination of the lease gave them no cause of action for any part thereof against their landlord. Wilkinson v. Libbey, 1 Allen, 375. Judgment for the defendant.
115 Mass. 30
Wood v. Bogle
Massachusetts Supreme Judicial Court
Decided March 9, 1874
Massachusetts Supreme Judicial Court · decided 1874-03-09
Contract for money had and received. The case came before this court on an appeal by the defendant from a judgment of the Superior Court for the plaintiffs upon the following agreed facts: “ The plaintiffs held a lease from the defendant of a store in the building No. 202 Washington Street, in Boston, which con* turned the following clauses, viz.: To hold for the term of two years from the first day of January, 1872, yielding and paying therefor the rent of three thousand…
Good law ✅— No negative treatment on recordhow we know
Decided 1874-03-09
How this case has been cited
Cited by 5 later decisions — most recently November 1933
5 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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