1903. III EDWARD VII. Cap. 17. 
     
    
   
   
    
     such, and that made upon him in respect of property 
     
     held in his own right. Assessment made upon a corpo- 
     
     ration under this section, shall be payable by and re- 
     
     coverable from the president, manager or agent, for 
     
     the time being, notwithstanding that the assessment 
     
     may have been made in the name of the former 
     
     president, manager or agent, or may be recoverable 
     
     out of the property of the corporation. 
     
    
   
   
    
     60. And with respect to leases or tenancies 
     
     existing before the 28th day of April, A. D. 1880, it 
     
     is enacted that in case the landlord should, at any 
     
     time during the existence of any such existing lease 
     
     or tenancy, be assessed for the premises so leased, 
     
     and shall pay such assessment, it shall be lawful for 
     
     such landlord to add any such assessment paid by 
     
     him to the existing rent, and the tenant shall be 
     
     liable to pay such landlord such assessment in addi- 
     
     tion to his existing rent, and in case there is more 
     
     than one tenant of the premises for which the land- 
     
     lord has paid assessment, then each tenant shall be 
     
     liable to pay to the landlord such proportion of the 
     
     assessment as his rent bears to the rent of the whole 
     
     building or property assessed, provided that this 
     
     clause shall not extend to leases or tenancies where 
     
     the landlord has covenanted to pay city taxes. 
     
    
   
   
    
     61. Any assessment with which any real 
     
     estate, within the said city, may be legally assessed, 
     
     may be exacted and recovered either from the owner 
     
     of the real property so assessed, or from any person 
     
     occupying the same or any part thereof, either as a 
     
     tenant or otherwise, and when such assessment shall 
     
     be paid by any tenant not bound to make such pay- 
     
     ment by the lease or agreement under which he 
     
     occupies such real estate, such tenant shall have the 
     
     right to deduct the sum so paid by him, in respect of 
     
     the enjoyment or oCcupation of, the real estate so 
     
     assessed .- provided always that a judgment obtained, 
     
     or execution issued against either party, proprietor or 
     
    
   
   
    
     23 
     
    
   
   
    
     Landlord and 
     
     tenant 
     
    
   
   
    
     Rights of 
     
     Landlord and 
     
     Tenant