Practice — Assumpsit — Rent — Taxes — Lease — Judgment for want of a sufficient affidavit of defense.
In an action of assumpsit for rent the lease provided that the lessee should pay one-twelfth of all the taxes assessed or imposed on the premises during the term of the lease, in excess of the assessment of record as a completed building. Subsequent to the making of the lease, the assessed valuation of the property for the purpose of taxation, and the tax rate, were increased. The lessee admitted liability for one-twelfth of the increased taxation due to the increased tax rate, but denied liability for anything in excess thereof due to increased assessed valuation. Under such circumstances a judgment for want of a sufficient affidavit of defense will be affirmed.
The phrases "taxes assessed" and "assessment of record" in the lease in suit were used to mean the same thing and referred to the amount of the taxes assessed, and not to the assessment in the sense merely of the appraisement or the valuation of the property.
Argued October 15, 1929.
PER CURIAM, October 30, 1929:
The judgment is affirmed on the opinion of Judge STERN of the court of common pleas of Philadelphia County.