brown case herbert Randolph appellant William Brockman respondent that January  the owner of a feefarm rend issue out of a manor shall only pay tax for the  rend in proportion as the manor be tax decree of the court of exchequer affirm  the respondent be seize of a feefarm rend of pound S d issue out of the manor  of Aldington in the county of ken and the appellant be seize in fee of the  manor itself subject to the payment of this yearly rend the former owner of  this manor and rend respective have proportion the tax to be pay by each of  they for his distinct property thus the owner of the rend pay fivesevenths of  those tax and the lord of the manor pay the other twosevenths and this usage  have constant continue until the appellant become possess of the manor in the  year by a act of parliament Ann entitle a act for grant to her majesty a  landtax for carry on the war against France and Spain it be enact that all and  every auditor reeves receiver and their deputy and deputy who audit or receive  any feefarm rend or other chief rend due to her majesty or the queen dowager  or to any person or person claim by any grant or purchase from or under the  crown shall allow S for every pound of the say rend and proportionable for any  great or lesser sum to the party or party pay the same without fee for such  allowance upon the penalty of pound to the party grieve to be recover as  aforesaid at ladyday half a year of this feefarm rend become due which the  appellant on the same day tender to the respondent first deduct thereout the  amount of the landtax at the rate of S in the pound but the respondent refuse  to accept the money so tender not only because it be contrary to the former  usage but because the manor itself be tax at a less rate the respondent  therefore in Trinity term file his bill in the exchequer against the appellant  for recovery of the halfyear rend then due and that the defendant may continue  the brown future payment thereof the plaintiff offer by his bill to allow the  tax for the say rend accord to the proportion in which the manor be tax on the  that of November the cause come on to be hear when the court decree that the  defendant shall account with the plaintiff not only for the half year feefarm  rend due at ladyday but also for the rend due and in arrear to Michaelmas then  last and that a allowance shall be make to the defendant for tax of the say  feefarm rend in proportion only and accord as the say manor and premise be tax  and assess from this decree the defendant appeal insist S Harcourt I Jekyll  that it brown er p be direct contrary to the above clause in the act which  seem intend on purpose to prevent such troublesome account as the appellant  have be put to in this cause by order a certain sum of S in the pound to be  allow for tax out of the freefarm rend claim under the crown that if the law  be otherwise it will occasion many suit and trouble not only in this but in  many other case of the like nature and that the court ought to have decree but  one half year rend only upon the respondent bill to this it be answer S Dodd  on the part of the respondent that it be unreasonable to pay more for the tax  of the rend than in proportion and accord to what the land itself be tax that  the appellant himself be the person who break the constant settle proportion  of the tax to be pay between the respective owner of the manor and the tent  and which have be so settle long prior to the respondent purchase of the rend  that the act of parliament Ann foe empower the owner of the land to deduct out  of the feefarm rend in proportion only to what the land be tax and the  subsequent clause direct the officer of the crown and queen dowager to allow S  in the pound be not inconsistent therewith that the decree be make accord and  that this point have be before so settle by the court in the case of sir  William William and dolben as to the objection that the court have decree more  than one half year rend it be say to be agreeable to the constant course of  equity to decree any continue payment up to the time of pronounce the decree  otherwise the feefarmer can never recover his rend for if he can only have a  decree for half a year rend and yet shall be above two year in obtain such  decree he must still be two year rend behind in order to recover payment of  half a year rend and so in a round for ever unless he bring as many suit as  there be half year in arrear the consequence whereof in such a rend as the  present be very obvious and will enable the appellant by the continue  advantage of have the money in his hand to defend himself at the respondent  expense that the manor be prove in the cause to be tax at pound S d per and  and if the respondent be to allow S in the pound for the feefarm rend which  amount to pound S d per and brown the appellant will not only pay no tax at  all but will actual be a gainer of pound per and which it be conceive the  legislature never intend after hear counsel on this appeal it be order and  adjudge that the same shall be dismiss and the decree therein complain of  affirm jour vol p tithe