Gloster Lbr. Co., Inc. v. Adams Co.

Smith, O. J.,

delivered the opinion of the court.

This is an appeal from a judgment affirming an order of the board of supervisors of Adams county denying the prayer of a petition by the appellant to be relieved from the payment of taxes assessed to it for the year 1934, .as the owner of certain land situated in Adams county.

On and before the first day of January, 1934, the appellant owned the land. On January 2, 1934, it executed an option to the secretary of agriculture of the United States of America by which it offered to sell the land to the government, giving it three months within which…