High Court of Australia
12 C.L.R.] OF AUSTRALIA. 139
(HIGH COURT OF AUSTRALIA.] B. BEBARFALD & CO. LTD. : é : APPELLANTS 5
DEFENDANTS,
AND
CHRISTINA MACINTOSH ol Rasen e ENTS:
HENRY CORNER PLAINTIFFs,
ON APPEAL FROM THE SUPREME couRT. OF NEW SOUTH WALES.
Sydney Corporation (Amendment) Act 1908, (N.S.W.) (No. 27), sec. 1l—Landiord H. C. or A.
and tenant—Incidence of land tax—Agreement by lessee prior to November 1908 1910.
—Lease executed in January 1909—Alteration of law—Reservation of existing = —~
rights—Construction of remedial Act. SYDNEY, Dec. 14, 15.
By seos. 4 and 11 of the Sydney Corporation (Amendment) Act 1908, which yy, came into operation on 22nd December 1908, a tax on unimproved capital » 4,947 99, value is payable by the owner of rateable property. But by sub-sec. (2) of sec, 11 where the lessee before Ist November 1905 has agreed with the owner Griith©.J., or mesne lessee from whom he holds to pay municipal taxes, notwithstanding O'Connor and such agreement and during its currency an adjustment of the rate may be *#°8 9:
made by the Commissioner as between the owner and the lessee.
In April 1908 an agreement was made between the plaintiffs, who were owners of rateable land, and R., by which it was agreed that R. should erect a shop on the land before Ist January 1909, that, upon the shop being erected within the time limited, the plaintiffs should grant and R. should accept a lease of the land for 30 years from Ist January 1909, that the lease should contain a covenant by the tenant to pay all existing and future taxes of every description payable by the landlord or tenant in respect of the premises, and that the plaintiffs, if requested by R., would execute the lease to the defendants, It was also provided that the document was intended to operate as an agree- ment only, and not as an actual demise, or to give R. any legal interest therein until the lease should be executed. 'The shop being completed within the time specified, the plaintiffs, on 12th January 1909, at R.'s, request,
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