This note is concerned with the rights and duties, inter se, of vendor and purchaser with respect to the burden of taxation. The problem presents itself in the simplest form when it arises in a suit for specific performance, the question being whether the contract obligated vendor to remove the lien of certain taxes (or allow the purchaser a credit against the purchase price), or, on the other hand, obligated purchaser to pay the whole price for the encumbered land (or pay vendor, in addition to purchase price, the amount of tax previously paid by the latter). The question may, however, arise in several other ways.