[1] Unlawful Detainer—Lease—Breach of Covenant to Pay Taxes —Pleading—Sufficiency of Complaint.—In an action in unlawful detainer, where the complaint alleged an unlawful holding after default upon a covenant by the lessee to pay the taxes assessed against the leased premises followed by a notice to pay the same or quit within three days, which demand was not complied with, the complaint was not open to the objection that it did not state facts sufficient to constitute a cause of action in that there was no allegation that no tax was ever levied upon the leased premises, where it was alleged that the second installment of the taxes levied against the property of the plaintiff, which included the leased property, was a certain amount, and that a certain lesser amount was the proportional amount of said taxes chargeable against the leased premises.

[2] Id.—Evidence—Tax Apportioned to Leased Premises—Admissibility of Testimony of Assessor. — In an action to recover leased premises on the ground of breach of covenant of a lease to pay taxes on the demised premises which were a part of a larger tract, the assessment being made of the larger tract as a whole, testimony of the county and city assessors, who made the respective assessments, was admissible to show the proportion of the taxes properly chargeable to the leased premises.

[3] Appeal—Findings—Conflicting Evidence.—Where the evidence is conflicting upon an issue a finding based upon it is conclusive in the appellate court.

[4] Unlawful Detainer — Breach of Covenant to Pay Taxes — Amount of Tax—Account Stated.—In an action of unlawful detainer to recover premises on account of breach of a covenant to pay taxes in a lease of the premises, the leased premises being a part of a larger tract which was assessed as a whole, where it was the custom of the lessor to make up a statement of the amount of taxes properly chargeable to the lessee and render such statement showing the amount due for each installment of taxes, which the lessee would pay as the tax fell due, the statement was in the nature of a stated account, and where this course was followed as to the taxes in question, no objection having been made to the statement and the lessee having paid the first installment without objection as to the amount and no objection having been made to the amount demanded for the second installment until after suit brought, the circumstances must be taken as an admission by the lessee that the amount charged was fair and just and it is sufficient to support a finding to thait effect.

[5] Tide-landS'—Boundaries.—The rights of adjoining owners of land bordering upon tide water, or upon a navigable lake or stream, in the land under the water upon which both tracts abut, and to the use of the water covering the same, are not fixed by extending their boundary line in the direction of the last course ending at the shore line, but are fixed by a line drawn into the water perpendicular to the shore line; that is, to the general course of the shore line at that point. If the shore line is circular, it will be perpendicular to a tangent drawn on the circle at the point of such intersection. The same "rule applies, in the absence of any statute to the contrary, to the bounds of municipal jurisdiction over waters of the ocean.

[6] Leases — Covenant to Pay Taxes and Bent Independent — Waiver.—Where a lease provides that the lessee shall pay the taxes on the demised property and that in ease he fails to do so for any year or any installment thereof and the lessor thereupon pays them, the amount thereof chargeable to the lessee must be paid to the lessor at the next rent day thereafter, the covenant to pay the taxes and that to pay the rent are wholly separate and independent and the acceptance of the rent does not operate as a waiver of the obligation to pay the taxes.

5. Running side lines of water lots, note, 23 Am. Dec. 536.