Willard v. Blount

• Decision Date: 31 December 1850
• Citation: 11 Ired. 624,33 N.C. 624
• Court: North Carolina Supreme Court
• Parties: WILLIAM H. WILLARD v. PATSEY BLOUNT.

11 Ired. 624

33 N.C. 624

WILLIAM H. WILLARD

v.PATSEY BLOUNT.

Supreme Court of North Carolina.

December Term, 1850.

In this State, land is taxed according to its fee simple value, and whoever is owner of the land for the time being is bound to pay the tax?? as if an estate is limited to A. for life or for ten years, remainder to B. and his heirs, the valuation is assessed, without reference to this division, and each must pay the tax, during the time that he is the owner and enjoys the possession and pernancy of the profits.

It is otherwise in the case of landlord and tenant, where rent is reserved, for the rent is in lieu of the land, and the landlord is in the pernancy of the profits of the land: and if the tenant is compelled to pay the tax, he may recover from the landlord, or deduct the amount out of the rent.

Appeal from the Superior Court of Law of Beaufort County, at a Special Term in January 1850, his Honor Judge BATTLE presiding.

No counsel for the plaintiff.

Donnell and Rodman, for the defendant .

PEARSON, J.

In September 1846, the defendant leased to one Watson a lot, at the corner of Water and Market streets in the Town of Washington, 22 feet on water and 50 feet on market street, for the term of ten years, to begin on the 1st of January 1847, free of rent, in consideration, that the said Watson would erect on said lot a building according to specifications, and deliver the said building to the defendant, her heirs or assigns, at the end of the term in good repair, natural decay alone excepted; and the said Watson covenanted for himself, and his assigns, that, after the erection of the said building, it should be at all times insured at a valuation of not less than $2000 against loss or damage by fire, for the benefit of all persons having estates therein, with a condition of re entry, in case the covenants were not complied with.

In April 1847, Watson assigned his lease to the plaintiff, in consideration of $2050, Watson binding himself to erect the building according to his covenant with the defendant.

Afterwards taxes became payable by virtue of an assessment, authorised by an act of the legislature, passed at its session in 1846-47. These taxes, amounting to $13 20, were paid on a threat of distress, and under protest by the plaintiff, who demanded of the defendant the amount so paid, and, upon refusal, commenced this suit by warrant.

His Honor was of opinion, that the plaintiff was not entitled to recover. In this we concur.

By the Revised Statutes, ch. 102, sec. 1, it is provided, that a tax of six cents on every hundred dollars thereof shall be annually levied and collected from all real property, with the improvements...