case Hopwood against barefoot where public tax shall be pay by the lessee or  lessor in a trial before holt chief justice in a action of covenant this case  be reserve for the opinion of the court a building lease be make in by modern  report Andrew Collins for sixtyone year in which there be this covenant that  the lessee shall pay all sum and sum of money that now be or shall be assess  or tax for and in respect of the premise demise as aforesaid for chimneymoney  church and poor or visit house or otherwise above and beside the rend reserve  thereupon in the year the lessee surrender this lease and a new lease be make  upon the foot of the former in which there be the same covenant as in the  former lease after several argument at bar the court this term give their  opinion seriatim gold justice say that the only question be whether upon the  word of the covenant the lessee shall pay the landtax he say that the word or  otherwise make it a charge upon the tenant for they must have some intent and  this seem to be the plain intent of the party these two indenture refer one to  the other the tax of royal aid have be before the covenant be make so be  chimneymoney though determine at the time of make the second lease and yet it  be put in it be object in the archbishop of Canterbury case a   a where the  question be whether land belong to the college of Maidstone shall be exempt  from pay tithe that by the statute Henry c the word of which be all monastery  college c which shall come to the king by dissolution or any other mean shall  be exempt from pay tithe that this come to the king b Act of parliament be not  within that statute but it be there hold that the college be give to the king  by the statute Edward c and a Act of parliament be of a superior nature to all  other conveyance it be not within the general word of the statute of Henry c  by dissolution or any other mean likewise where the statute Elizabeth c speak  of dean and chapter college parson vicar or other have spiritual promotion it  be resolve that these word do not extend to bishop causan how above to which  he I e gold answer that the statute of marlbridge b see Inst b provide that  essoins shall be admit without oath in curio baron well other senate and  modern report yet it be hold that these general word extend to the court in  westminsterhall therefore he be of opinion for the plaintiff powys justice the  same for the plaintiff Powell justice say that this covenant extend to the  landtax but he do not think it will extend to all tax in going to be in lease  tax be distinguish into ordinary which relate to poor church c and  extraordinary which relate to those impose by parliament and so the word or  otherwise will not extend to tax of another nature impose by parliament they  lie great weight upon the archbishop of Canterbury case but he do not make any  difference between person and thing and the reason of the construction upon  the statute Elizabeth c be not upon the difference between person and thing  but because they be not religious person if a tax be give by parliament which  be never know or in be before these word in the covenant will not extend to  such tax but if it have be word thus all tax that shall be hereafter impose by  parliament all tax whatsoever will be include as to the second lease though it  be say that the intent thereof must be construe by the first lease in that I  do not agree for we must take notice of the tax that be usual at the time of  make the second lease there be three sort of tax first ten and fifteen which  be upon good and be uncertain until the eight year of Edward the three this  continue until the time of queen Elizabeth then come in subsidy by which all  man have such a estate be tax and call subsidyman in come in the landtax and  to all these tax the covenant will extend but not to any of a different nature  and conclude for the plaintiff holt chief justice say that tax which be for  the benefit of the crown and modern report er p defence of the realm can be  impose but by Act of parliament yet the crown have a right to ask they upon  any emergency so they have a virtual existence though no actual one Edward a  and this be not a extraordinary tax but one always in modern report man or in  use he cite a case in the thirtythird year of Henry the eight and dyer pl  where the king grant a licence to export bell metal non to stand before any  Act make or to be make and afterward a Act be make prohibit it and the judge  resolve that the Act repeal the king grant but the book say that otherwise it  have be in the case of tax a note a quare be enter in the book a he say that  it be likewise adjudge that where a make a lease and covenant to discharge the  lessee of all burden and charge there be no tax at that time but afterward a  fifteen be grant by parliament the tenant be distrain for it and this be  adjudge within the covenant because tax be always a charge in v iris and that  that be a strong case than this at bar because in the covenant there no tax be  name as in this case and though by the statute will mary it be enact that  tenant shall pay the landtax and deduct it out of their rend yet that shall  not destroy this covenant b see the case of cranstoun v clarke where on a  lease in which rend be reserve to be pay without any deduction or abatement  whatsoever it be resolve that as the landtax Act enable the tenant to deduct  this tax out of his rend he have in all case a right to stop it unless there  be a express agreement to the contrary Sayers Rep but where there be a express  agreement to pay all tax landtax only except the lessor be only bind to allow  at the rate and in the proportion to the rend at the time of the demise and  not for any increase on account of the improvement of the estate hide v hill  term Rep S p yaw v leman stram S c will S p Barnfather v lee in b r easter  term Geo b as where tenant in tail before the statute Henry c make a lease for  his own life only and enter into a recognizance not to do more and then come  the statute Henry c which enable he to make a lease for three life or  twentyone year yet it be hold that that do not avoid the recognizance if this  covenant have be before it have not bind the tenant because there have be no  such tax before that time and cite the case of Brewster v Kingell a salk Mod  comb Carth salk Mod holt a in the time of William the three in point he say  the reason why those special word in the statute Elizabeth c Deans and chapter  and other have spiritual promotion do not comprehend bishop be because they be  provide for in the precede Act