103 Mass. 146 | Mass. | 1869
Two questions of law are raised in this case.
1. The assessor ruled that, upon the facts found by him, the tenant was not liable for rents and profits of the half of the house occupied by Mrs. Lee under the homestead exemption laws. This ruling was correct. Section 15 of c. 134 of the General Statutes provides that the rents and profits for which the tenant is liable shall be “the clear annual value of the premises for the time during which he was in possession thereof,” deducting taxes and assessments paid by him and the necessary expenses of cultivating the land or of collecting the rents and profits of the premises. This does not make the tenant liable for the gross rentable value of the premises, but for their annual value free from charges and deductions. Pelham v. Middleborough, 4 Gray, 57.
2. The ruling of the assessor, that the tenant is not liable for the rents of the Kimball farm beyond the amount received by him, was correct, upon several grounds. The acts of the demandants themselves prevented the tenant from receiving any part of the rents now claimed, and they are estopped to claim them against him. Kimball, the first mortgagee, having entered to foreclose, had a superior right to the rents, and received them, or bad the benefit of them, by virtue of an arrangement with the demandants and Lamprey. And further, it appears
The result is, that judgment must be entered for the amount found by the assessor to be due, with interest.
Ordered accordingly.