case line versus brown Dec a copyhold estate be surrender to I S who  resurrended the same provide if a pay not pound per and to I S without any  charge or deduction I S to reenter and the surrender to be void question  whether a deduction to be out of the Vernon chancery case pound per and for  parliament tax this be neither proper a rentannuity nor interestmoney in this  case the plaintiff in the year purchase of the defendant and her late husband  the copyhold estate in question for a sum of money down and a annuity of pound  during the life of the defendant and her say late husband and the long liver  of they and be on the that October admit to the say estate and then  resurrended the same to the defendant and her husband and their heir for  secure the payment of the say annuity but remain in possession the answer  admit the purchase but state that it be settle and agree between the party  that the annuity shall be a clear sum and that it be condition that the same  shall be pay by halfyearly payment free and clear of all deduction for  parliament tax charge imposition assessment or other matter cause or thing  whatsoever then charge or impose or thereafter to be charge or impose on the  say premise or any part thereof the answer then state that the annuity have be  pay without any deduction till Michaelmas and submit that the say pound per  and be neither a annuity or rentcharge issue out of the premise but mere a sum  in gross in nature of a mortgage and the decree that Dec be that the say  annuity or yearly payment of pound be subject and charge by act of parliament  with tax and that the plaintiff ought to have a deduction for the same and  that the master shall compute the arrear of the say per and then due deduct  thereout all parliament tax charge on the say premise and that the say master  do tax the say defendant her cost at law she have bring ejectment and of this  suit and also make her a allowance for such fine and other charge of her  admission as shall be find due to the defendant she have procure herself to be  admit on the refusal of the plaintiff to pay the annuity without the aforesaid  deduction and upon payment thereof by the plaintiff the defendant be to  resurrender the say copyhold premise to the plaintiff and his heir at the  plaintiff charge accord to the tenor and effect of the condition of the former  surrender for secure the say annuity to the say defendant as aforesaid but  upon failure by the plaintiff to pay such money as the master shall find due  to the defendant the plaintiff bill be thenceforth to stand dismiss out of  this court with cost to be tax by the say master Reg lib b fol and it be clear  that where covenant to pay a annuity the covenantor shall not deduct for tax  for the charge be on the person of the covenantor and not on the land Robinson  v Stevens salk a et vide legate v jewel pale yellow Rep and where a lease  render pound per and rend free and clear from all manner of tax charge and  imposition whatsoever the word render make a covenant and the lessor be  discharge of all tax before or after the commencement of the lease Giles v  Hooper Carth absent holt Ch Jus so a covenant to pay a rend charge without any  deduction for tax can have no other respect but to parliamentary tax Brewster  v kidgell Carth a Brewster v kitchen Lord raym S in countess of Arran v crisp  salk holt Ch just of opinion that a covenant that have not the word  parliamentary do not extend to parliamentary tax but the other judge contra  Vernon chancery case er p