Solomon v New South Wales Sports Club Limited [1915] HCA 31

Solomon v New South Wales Sports Club Limited [1915] HCA 31

The words 'except land tax' in the lease covenant do not include the municipal rate assessed pursuant to section 4 of the Sydney Corporation (Amendment) Act 1908 (N.S.W.); accordingly, the lessees (and therefore their assignee, the defendant) were bound to pay the rate and to indemnify the assignors for payment.

Parties
Appellant; Defendant; Assignee Under Lease: Alfred M. Solomon; Respondent; Plaintiffs; Assignors Under Lease: The New South Wales Sports Club Ltd.
Jurisdiction
Australia
Judgment Date
22 April 1915
Procedural Posture
Appeal From Supreme Court of New South Wales (special Case Stated) / Appeal Judgment
Outcome
Appeal dismissed
Legal Topics
Lease Covenants, Statutory Interpretation, Liability for Municipal Rates and Taxes, Construction of Exceptions in Leases

Case Brief

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Parties

Alfred M. Solomon

Appellant; Defendant; Assignee Under Lease

The New South Wales Sports Club Ltd.

Respondent; Plaintiffs; Assignors Under Lease

Procedural Posture

Appeal From Supreme Court of New South Wales (special Case Stated) / Appeal Judgment

  1. 1 Whether the words 'except land tax' in a lessee's covenant to pay all taxes, rates, etc., includes a municipal rate assessed upon the unimproved capital value of the land under Sydney Corporation (Amendment) Act 1908 (N.S.W.), sec. 4
  2. 2 Whether the assignee of a lease is bound to indemnify the assignor for payment of such a rate

Ratio Decidendi

The words 'except land tax' in the lease covenant do not include the municipal rate assessed pursuant to section 4 of the Sydney Corporation (Amendment) Act 1908 (N.S.W.); accordingly, the lessees (and therefore their assignee, the defendant) were bound to pay the rate and to indemnify the assignors for payment.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed with costs