463. Incidence of liability for payment.

Where the landlord is liable to pay an outgoing tenant for tillages, etc, the liability attaches to the landlord's interest in the land, and devolves upon the person who, when the payment becomes due, is then in receipt, or entitled to receipt, of the rent1.

A vendor who, after the contract for sale but before completion, pays the outgoing tenant's valuation is entitled, in the absence of a stipulation to the contrary, to be reimbursed by the purchaser2; and a purchaser of land subject to the terms of an existing tenancy is deemed to have notice of the tenant's claim