Murray others v Minister for Finance

• Jurisdiction: Ireland
• Judgment Date: 01 January 1927
• Date: 01 January 1927
• Court: Supreme Court (Irish Free State)

S. C.,

Murray & others

and

Minister for Finance

Covenant to pay rent "over and above all taxes, charges and impositions whatsoever, landlord's proportion of income tax only excepted" - Liability for poor rate -Premises used for charitable purposes - Poor rate paid by landlord on the half rent - Recovery of amount paid from tenant - Whether covenant one to indemnify landlord - Amendment of civil bill on appeal to Supreme Court - Poor Relief (Ir.) Act, 1838 (1 2 Vict., c. 56), s. 63 - Poor Relief (Ir.) Act, 1849 (12 13 Vict., c. 104),s. 10 - Valuation (Ir.) Act, 1854 (17 18 Vict. c. 8), s. 2 - Local Government (Ir.) Act, 1898 (61 62 Vict., c. 37), s. 52.

Certain premises were demised for 999 years by a lease made in 1914 to the Commissioners of Public Works, and the redendum in the lease provided that the yearly rent of £85 was to be paid "over and above all taxes, charges, and impositions whatsoever, landlord's proportion of income tax only excepted," and the lessees also covenanted that they would pay the said rent "clear above all taxes as aforesaid." Since 1916 the premises were distinguished in the valuation lists as used for charitable purposes, and accordingly the premises were except from assessment for rates, but half the annual rent received by the lessors was included in the valuation lists pursuant to s. 2 of the Valuation (Ir.) Act, 1854, and the lessors paid the poor rate assessed in respect thereof. In 1927 the plaintiffs, who were the successors in title of the original lessors, issued a civil bill in the Circuit Court claiming to recover from the defendant, who represented the original lessees, all the sums so paid for poor rate from 1916 to 1927, either as money paid by the plaintiffs for the use of the defendant and his predecessors in title at their request or...