Bradshaw v M'Mullan

• Jurisdiction: Ireland
• Judgment Date: 01 January 1919
• Date: 01 January 1919
• Court: House of Lords (Ireland)

H. of L.,

Bradshaw

and

M'Mullan

Rates - Poor rate -Lease at a rent "including rates and taxes" -Deduction - Indemnity - Estoppel - Res judicata - Local Government (Ireland) Act, 1898 (61 62 Vict. c. 37), s. 52 (2).

By a proposal in writing, dated the 1st December, 1908, and subsequently accepted, M. agreed to take from B. certain business premises for a term of thirty-one years, at the yearly rent of £240, "including all rates and taxes as at present existing or assessed on said premises," and M. further agreed to pay five-sevenths of all future or increased taxation caused by alterations or improvements stipulated for in the agreement. In an action for rent by B. against M., M. claimed credit for the amounts of poor rate paid by him. He also relied on certain prior proceedings and the findings therein as an estoppel, and as amounting to res judicata:—Held, by the House of Lords, that the provision as to rates was a "contract to the contrary respecting such deduction"within the meaning of the Local Government (Ireland) Act, 1898 (61 & 62 Vict., c. 37), s. 52 (2), and was void; that in the circumstances there was no estoppel...