https://www.taxtmi.com/caselaws?id=287679 The lease and later memoranda were construed together against the fiscal history of New South Wales to determine whether a bridge levy fell within the contractual expression "land-tax". The wording extended the lessors' burden to any future land-tax or municipal tax on unimproved capital value, and a statutory impost directly charged on land was held to remain a land-tax even if confined to a particular area or imposed for a special public purpose. On that construction, the levy was within the covenant and the lessees were not liable to bear it; the challenge failed. en-us Tue, 28 Jan 1930 00:00:00 +0530 Mon, 27 Apr 2020 11:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287679 The lease and later memoranda were construed together against the fiscal history of New South Wales to determine whether a bridge levy fell within the contractual expression "land-tax". The wording extended the lessors' burden to any future land-tax or municipal tax on unimproved capital value, and a statutory impost directly charged on land was held to remain a land-tax even if confined to a particular area or imposed for a special public purpose. On that construction, the levy was within the covenant and the lessees were not liable to bear it; the challenge failed. Case-Laws Indian Laws Tue, 28 Jan 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287679