64 Pa. Super. 371 | Pa. Super. Ct. | 1916
Opinion by
The City of Pittsburgh leased from the appellee certain premises, by an agreement which,contained the following clause: “It is......agreed further that the City of Pittsburgh is also to pay all city taxes, or assessments, made against said property by the city, and make all improvements at its own cost and expense.” Sewer and paving were laid in front of the leased premises, assess-
. The use of the word “assessment” in the foregoing paragraph, included an assessment for grading, paving, curbing^nd construction of sewers: Griffen, Smith & Co. v. Phœnix Pottery Co., 14 W. N. C. 266; Delaware & Hudson Canal Co. v. Von Storch, 196 Pa. 102. It is not synonymous with the word “taxes”: Pray v. The Northern Liberties, 31 Pa. 69; Pettibone, et al., v. Smith, 150 Pa. 118. Nor was it the intention to use it in such sense in the lease. Council approved the lease by a resolution which is sufficiently clear to identify the lease in question, and such approval embraced all the covenants contained in it. We do not regard the covenant “to pay for all assessments” as a defense by way of a set-off ¡in the proceeding by the city on the scire facias for .the sewer assessment.
“The foundation of set-off” or equitable defense “is the preyention of circuity of action,” and the “general rule is that, cross demands must be between the same persons and in the same rights, so that actions may be maintained thereon each against the other”: Hibert v. Lang, 165 P.a. 439. There must be mutuality of demánd, both as regards the quality of the right and the identity of the parties: Stuart v. Commonwealth, 8 Watts 74. In not every instance where the right of action exists may it be said that the right of set-off will be allowed; ..The.quality of the matter proposed to be set off may be.of.-such character as to be sustainable pnly by separate action. The remedy here provide^ is.stqjmtoix tp.enforce a species, of taxation. It is justified, as., a of public policy. The property owner is permittethonly such defenses am thorized by statute: Scranton v. Jermyn, 156 Pa. 107. It may be, said, generally, as1 to liens of this kind, assigned
The plaintiffs’ claim is for a breach of the covenant in
Considering the questions in the light of public policy, and as affecting an important feature of municipal administration, claims arising from independent transactions for set-off against liens for public improvements sued on by the municipality, should not be allowed.
Judgment affirmed.