Kimball Et Al. v. Maddison

FIELD, Justice. This is an action of contract brought by the trustees under the will of David P. Kimball, who died in 1923,
against the present trustee of the Kimball Building Trust, so called, on a covenant in an indenture of lease, under seal,
dated November 4, 1915, and in force during the year 1929 between said David P. Kimball, as lessor, and the former trustees
of said trust, as lessees, to pay, and discharge certain taxes and excises. The case was heard by a Judge of the superior
court upon an agreed statement of facts and was reported by him without decision for the determination of this court. The covenant sued on is in the following terms: 'The Lessees convenient and agree as far as at any time permitted by law
to pay and discharge any taxes or excises which during the term may be lawfully levied, laid or assessed upon or against the
rent payable hereunder, whether levied or assessed upon the same as rental or as income of any person or persons entitled
thereto.' The 'rent payable' by the defendant under the lease for the calendar year 1929 and actually paid by him was $24,475.