er lease, it has been the practice
with landlords to lease the bare walls of the tenement only, leaving the
lessee to put in the stoves, cupboards, and such other conveniences as
he requires, at his own option. Those, except under particular
circumstances, are the property of the lessee, and may either be sold to
an incoming tenant, or removed at the end of his term. The articles
which may not be removed are subject to considerable doubt, and are a
fruitful source of dispute. Mr. Commissioner Fonblanque has defined as
tenants' property all goods and chattels; 2ndly, all articles "slightly
connected one with another, and with the freehold, but capable of being
separated without materially injuring the freehold;" 3rdly, articles
fixed to the freehold by nails and screws, bolts or pegs, are also
tenants' goods and chattels; but when sunk in the soil, or built on it,
they are integral parts of the freehold, and cannot be removed. Thus, a
greenhouse or conservatory attached to the house by the tenant is not
removable; but the furnace and hot-water pipes by which it is heated,
may be removed or sold to the in-coming tenant. A brick flue does not
come under the same category, but remains. Window-blinds, grates,
stoves, coffee-mills, and, in a general sense, everything he has placed
which can be removed without injury to the freehold, he may remove, if
they are separated from the tenement during his term, and the place made
good. It is not unusual to leave the fixtures in their place, with an
undertaking from the landlord that, when again let, the in-coming tenant
shall pay for them, or permit their removal. In a recent case, however,
a tenant having held over beyond his term and not removed his fixtures,
the landlord let the premises to a new tenant, who entered into
possession, and would not allow the fixtures to be removed--it was held
by the courts, on trial, that he was justified. A similar case occurred
to the writer: he left his fixtures in the house, taking a letter from
the landlord, undertaking that the in-coming tenant should pay for them
by valuation, or permit their removal. The house was let; the landlord
died. His executors, on being applied to, pleaded ignorance, as did the
tenant, and on being furnished with a copy of the letter, the executors
told applicant that if he was aggrieved, he knew his remedy; namely, an
action at law. He thought the first loss the least, and has not altered
his opinion.

2714. TAXES.