Page:Federal Reporter, 1st Series, Volume 2.djvu/37

 80 FEDERAL REPORTBB. �year 1870, allo-wanoe was made for ail of such loases, by deducting them from the whole amount of duty in eaoh case. In that year congress (manifestly to avoid allowance for trifling losses) applied the limitation here under considera- tion. The only change thus effected is in the exclusion of the 25 per cent, in making the reduction. Unless the loss exceeds 25 per cent, of the whole quantity subject to duty, no reduction is to be made. �The treasury department appears to bave decided this question both ways; the last time, however, as we tbink, in conformity to the law. ���FULLEB ». JiLLETT. (Circuit Court, N. D. IlKnois. February, 1880., �CovBNAKT AGAINST ENCUMBKAÎICB8. — A covenant that premises are " free and clear of and from ail encumbranoes of every kind, whatsoever," is not a covenant that runs with the land. �Bamb — TInfaid Taxes — Patment by Coveîtantee. — "Where there has been a breaoh of such covenant by reason of the non-payment of taxes, the lien of such taxes does not become operative in favor of the cove- nantee upon his payment of the same. �Demurrer to Bill. �Mattocks de Mason, for complaînant. �William H. King, for defendant. �Drummond, C. J. Willard N. Bruner, in Oetober, 1872, being the owner of some lots of land in Chicago, executed mortgages on them to the plaintiff to secure a loan of $12,000. In them Bruner -warranted that the premises were "free and clear of and from ail encumbrances of every kind whatsoever," and he also covenanted that he would pay, or cause to be paid, ail taxes and assessments levied or assessed on the premises while the debt was unpaid, and in case the property was advertised for sale for such unpaid taxes, and the plaintiff should pay the taxes, that then he should be reimbursed, with 10 per cent, iuterest. On the fifth of Deeomber, 1872, Bruner ����