45 A.2d 264 | Pa. Super. Ct. | 1945
Argued December 11, 1945. Plaintiff, a builder of dwelling houses, entered into a written agreement with defendant on March 14, 1941 for the purchase of a number of parcels of land in Philadelphia. On execution of the agreement plaintiff paid $1,000 to apply on the purchase price. The agreement provided: "Taxes, rent, water rent and sewer rent, if any, are to be apportioned to the date of settlement . . ." — October 1, 1941. Subsequently, on January 16, 1942, the parties agreed on modifications of the original sales contract. By writing, prepared by defendant and approved by the parties, it was agreed that plaintiff's obligation was limited to the purchase of only two of the *475 tracts originally contemplated, for a total of $8,200 and the time for settlement was extended to March 15, 1942. Plaintiff was required to pay an additional $2,000 to apply on the purchase price as consideration for these changes made in the original contract. The supplemental agreement provided: ". . . taxes to be assumed by the buyer in any amount which would be over the amount for which the sellers would have been responsible up to the date of the original settlement time set forth in said agreement, (October 1, 1941)."
There were unpaid taxes against the land for all years beginning with 1931 on which penalties and interest had accrued. It was defendant's contention that if settlement had been made on October 1, 1941, all penalties and interest on delinquent taxes would have been abated on payment of the taxes by operation of the Act of May 1, 1941, P.L. 34,
Plaintiff, in paying the amount here in controversy, was not a mere volunteer. He averred in his statement of claim that, relying on his agreements of purchase, he had expended money in considerable amounts and had incurred obligations in anticipation of construction of houses on the lands. These allegations must be taken as admitted. On the facts before us plaintiff had an interest in the land under the agreements and by his payments of $3,000 on the purchase price. He was forced to pay the additional amount demanded to protect that interest and to secure a deed for the premises, without recourse to legal proceedings. Time was important to him for his commitments contemplated the beginning of building construction in the Spring of 1942. Clearly the payment was made under duress; defendant, by refusing to convey was in position to make its threats good to the prejudice of plaintiff. In general, one, who even without duress is obliged to pay taxes to protect his interest in land, may recover in assumpsit from another who should have paid them. Leh. V.C. Co. v. Coxe Bros. Co.,
Under any reasonable interpretation of the contract as modified, in the light of its purpose (Rothstein v. JeffersonIce Mfg. Co.,
Plaintiff's right of recovery is not affected by the Act of 1941 which would have abated interest and penalties on taxes for years prior to 1940 if paid before November 1, 1941. This legislation came after the date of the original contract and there is nothing in either agreement which indicates that the parties had it in contemplation. Whether defendant took advantage of its terms was no concern of plaintiff, except as to penalties and interest accruing after October 1, 1941 which became plaintiff's obligation by the letter of the second agreement. Performance of the original contract by plaintiff in itself would not have abated prior penalties and interest nor would payment of 9/12 of the 1941 taxes by defendant, under that contract. The provisions of the Act of 1941 are not self executing. Only actual payment to the taxing authorities in accordance with the statute could have that result. Braun,Sheriff v. De Rosa,
Judgment reversed with a procedendo.