
    Jackson vers. Foye.
    1762.
    Evidence of Payment of full Rent by a Tenant, for thirty Years, and of the giving a Note of Hand for the Balance found due on a Settlement, is sufficient Proof of a Contract to pay Taxes under the Province Law, which provides that “where no Contract is” the Landlord shall reimburse half the Taxes. Russell, J., dissentiente.
    
    MRS. JACKSON was upwards of thirty Years a Tenant to Mrs. Foye, paid her Rent without any Deduction but for Repairs, which were often made. A. D. 1758 they settled Accounts, and Mrs. Jackson, owing Mrs. Foye, gave her a Note of Hand on Interest. The present Action was brought by Jackson against Foye for half the Rates for Twenty Years.
    The only Question was, whether these Settlements, that Note of Hand given, when, if the Rates had been reckoned, there would have been a Balance due, to Jackson, amounted to Evidence of an express Contract.
   The Court

(Justice Russell dissentiente)

gave it to the Jury as their Opinion, that it did, and directed them to give the Defendant Costs, which they did. () 
      
      (1) This decision was under the following provision contained for many years in the annual tax acts of the Province: “Saving all contracts between landlord and tenant, and where no contract is, the landlord to reimburse one half of the tax set upon such houses and lands.” See post, Derumple v. Clark. The same provision in substance is contained in Rev. Sts. c. 7, § 8, by which the tenant was authorized to retain half the taxes out of his rent, unless there was an agreement to the contrary. By Gen. Sts. c. n, 11, § 9, he may so retain the whole taxes or recover the same by action.
     