Ground Rents in Maryland; With An Introduction Concerning the Tenure of Land Under the Proprietary

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R. Co. vs. Appeal Tax Court, 50 Md. 41 1 ; Taylor L. & T. sec. 341.
In some of the earlier leases, by special agreement there was inserted a proviso that the lessee could retain 95 out of the annual rent a specified sum as the proportion of the assessment or tax on the interest of the lessor in the premises. I Harris' Entries (1801) 76; Colvin's Magistrate's Guide (1805) 297 ; The Clerk's Magazine and Complete Practical Conveyancer (1808) 222.
By the Acts of 1785, ch. 53, and 181 2, ch. 191, se
...c.
36, it was provided, that the tenant or person holding any leasehold estate shall " pay to the collector of taxes the sum valued for the estate or interest of any landlord," or as it is now codified in sec. 65 of Art. 1 1 of the Re- vised Code, " the taxes levied on the demised premises, and shall have his action against the landlord for the sum so paid, or may deduct the same out of the rent reserved, unless otherwise agreed between the lessor and lessee? This law was intended as a means of facilitat- ing the collection of taxes ; there being many cases where the landlord nwht not be known or mieht be absent.


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