case and Stephens covenant in a lease for year to indemnify against all charge  on the land poor rate not within the same in covenant the plaintiff declare  that the defendant be seize of the land of d do by indenture in the year  demise the say land unto the plaintiff reserve the yearly rend of and that the  defendant do covenant with the plaintiff that he shall quiet enjoy the land so  demise to he and to indemnify the plaintiff against all duty charge and tax  whatsoever to be impose upon the say land except tithe that the plaintiff do  enter by force of the say lease and be possess of the say land and be so  possess the churchwarden and overseer of the parish where the land lie and of  which the defendant be a inhabitant do make a poorrate for the say parish by  force of the stat Elizabeth c in that case provide and that the defendant by  reason of the say land which he so hold within the say parish be charge with  such a sum of the say rate which he pay to the overseer of the poor of the say  parish and assign a breach in that the defendant do not indemnify he against  the say poorrate c to this the defendant demurrer general and sergeant darnel  for the defendant insist upon two thing that in the assignment of the breach  it be not show that the defendant have notice that the tax be assess and he be  a stranger can not indemnify against that of which by intendment he have not  notice we can not take notice how much the plaintiff share of the rate amount  to and therefore the plaintiff be privy to the transaction shall have give the  defendant notice and demand payment the poorrate be not within the covenant as  to that the word of the statute be to raise by taxation of every inhabitant  parson vicar and other and of every occupier of land house c such competent  Fitzherbert Gibbon sum of money c and sect and that it shall be lawful to levy  the say sum of every one that shall refuse to contribute accord as they shall  be assess by distress and sale of the offender good and in defect of such  distress it shall be lawful to commit he or they to gaol there to remain till  payment by which it appear this be a personal charge upon the inhabitant to be  assess accord to the substance and ability of every one and therefore suppose  the personal estate of a lessee very considerable his proportion of the rate  may exceed the rend reserve on his lease now within the covenant it must be  such a charge to the levy of which the land be make subject sergeant Eyre for  the plaintiff as to the objection for want of notice the defendant be to  indemnify the plaintiff at his peril and where the thing to be do relate to  the act of a stranger both party be to take notice Bulst as to the principal  matter the poorrate be a charge on the land for a foreigner have land within  the parish shall be tax and that it be a tax upon the land he cite Carth huls  case Comberb the word of the covenant be all duty charge and tax whatsoever  which be very comprehensive and show that the intention of the party be to  covenant against this tax which be prove likewise by the time when the lease  be make videlicet for then landtax be so rare and inconsiderable that it must  be understand the lessee be more concern to be indemnified against the  poorrate to the objection that the tax may prove great than the rend it will  be a answer that the allowance on the part of the lessor must be proportion to  the rend by the exception of tithe it appear the defendant be to indemnify  against every thing else FitzGibbon er p Eyre Ch just the exception of tithe  in the covenant will not influence the construction of it for the tithe be a  duty Payable out of the land and therefore that exception be necessary in  opposition to the word duty the question then be whether a poorrate be within  the covenant a tax upon the premise which I think it can the poor and church  rate be tax Payable in respect of the land but they be not Payable out of the  land Fitzherbert Gibbon for the personal estate only be subject to they  whereas the landtax do immediate charge and affect the land and therefore be  proper call a imposition upon that land price just this be not a charge within  the covenant for the statute make it personal by subject the good to distress  and sale and the body to execution the case cite prove it a charge in respect  of the land not on the land and that it be so be evident from this that if a  lease be make and then the lessor quit the parish the lessee not the lessor  pay the tax which go with the possession and occupation not with the  inheritance and to this agree Mr justice Denton and Mr justice fortescue but  fortescue hold that the defendant shall have have notice of the tax and the  payment thereof by the plaintiff Denton say he have conceive some doubt on  this head and therefore be clear in the other matter will deliver no opinion  in this the chief justice and Mr justice price hold the averment of notice not  necessary but the court be unanimous in the other matter give judgement for  the defendant