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The Pamphlet Collection of Sir Robert Stout: Volume 48

Covenants Contrary to Act Void. Section 29

Covenants Contrary to Act Void. Section 29.

Clause 29.—"No contract, covenant, or agreement touching the payment of taxes to be charged on their respective premises heretofore made, or hereafter to be made, between any persons which is contrary to the intent and meaning of this Act shall be binding on the parties."

This provision is a most important one. It relieves those tenants, who are not by this Act made taxable in respect of their interests, from all liability to pay the Property Tax, notwithstanding that in their leases they may have covenanted to pay all taxes then existing, or that might be in future imposed, in respect of the leased land. Thus if a proprietor let a farm last year, when this Bill was spoken of as page 11 likely to be introduced, and he had inserted in his lease that the tenant was to pay all taxes then charged, or that might thereafter be charged on the premises, the tenant would not be bound by that to pay Property Tax. Probably this clause goes so far as this: If a tenant expressly covenanted to pay Property Tax, he could not, if he chose to repudiate, be compelled at law to do so. In the Land Tax Act there was a stringent provision somewhat similar in effect, but notwithstanding that, it may be surmised that a good many tenants paid that tax, believing that they were bound to do so by an agreement to pay rates and taxes.