Majority
Headnote
Covenants—Action for Breach—Complaint not Demurrable.This action was brought to recover the amount of an assessment for the sum of $43.14, imposed upon the premises conveyed by the defendant to the plaintiff. The deed contained the following covenant upon the part of the grantor:
“And the said Joseph W. Hamilton, party of the first part, does covenant with said party of the second part as follows: * * * Third. That the said premises are free from incumbrances excepting taxes and mortgage of seven thousand two hundred and fifty dollars ($7,250).”
The complaint alleged these facts, and that the assessment was a lien on the property conveyed at the time of the conveyance. It also alleged that “said assessment was not in the minds of the parties to said deed, or in the meaning of the word comprehended by the word ‘taxes/ as used in said covenant.” The defendant demurred and judgment was rendered in his favor on the demurrer. The county court reversed this judgment, and from the judgment of reversal this appeal is taken.
The defendant contends that “taxes,” which were excepted in the covenant against incumbrances, include the assessment. It is not necessary for us to determine whether that term, in its ordinary sense, and unqualified by attending circumstances or other parts of a conveyance, comprehends local assessments. The complaint alleges that the assessment was not in the minds of the parties to the deed, nor in the meaning of the word “taxes,” as used in the covenant. We think this must be construed as an allegation of fact, unless it is to be ruled, as a matter of law, that it is impossible to qualify or limit the term “taxes.” That term, when used with reference to local assessments, is a debatable word. In Roosevelt Hospital v. Mayor, etc., of New York, 84 N. Y. 108 , it was held that an exemption from taxes granted by statute did not exempt the plaintiff from local assessments. If the term “taxes” could thus be
Judgment of the county court affirmed, with costs, with leave to the defendant to answer on the payment of costs; and new trial granted before the justice, upon a day to be fixed. All concur.