Delaware & Hudson Canal Co. v. Von Storch

Citations

• 196 Pa. 102
• 46 A. 375
• 1900 Pa. LEXIS 481

Syllabus

<p>Reprises — Definition of.</p> <p>The word “ reprises means such deductions as are required to be made from gross income in order to ascertain the clear or net profit; not deductions for bad management or personal short comings of the holder of the land, or from fire or flood or similar casualty, but deductions for burdens incident to the land as such, certainly including taxes, charges and impositions of all kinds which attach to the land itself.</p> <p>Mines and mining — Goal lease — Reprises—Sewer assessment.</p> <p>Under a stipulation in a coal lease that the lessees shall pay to the lessor a stipulated rent, “ clear of, and over and above all taxes and reprises,1' the lessees are bound to pay municipal assessments for the cost of a sewer.</p>