Chicago Great Western Railway Co. v. Kansas City Northwestern Railroad

Citations

• 75 Kan. 167
• 88 P. 1085
• 1907 Kan. LEXIS 31

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Words and Phrases — “Taxes.” The word “taxes” has two well-recognized meanings, one inclusive and the other exclusive of special assessments for local improvements. Which meaning is intended where the word is used in a written contract must be determined by the context.</p> <p>2. Contracts — Lease for 999 Years — Agreement to Pay Taxes — • . .Special Assessments for Local Improvements. Where a company owning a line of railroad grants to another company a right to the joint use thereof for a term of 999 years in consideration of the payment of a stated annual sum, to be increased by interest upon any amount expended for permanent improvements. by the owner by joint consent, the contract further providing that the expense of maintaining the property shall be divided in proportion to the use made of it, and that “taxes on property jointly used shall be included in the cost of maintenance,” the word “taxes” as so used .is to be construed as including such special assessments.</p>