Evans Mercantile Co. v. Lowry

In 1915, L. L. Evans was the owner of lot 3, block 211, American Falls town site, when he constructed thereon and leased to the federal government a one-story brick building for the purpose of housing the postoffice. In accordance with the requirements of the lease the building was equipped with numerous items of furniture and fixtures ordinary for the use desired, and occupation and possession was begun and had thereunder. Thereafter in the same year, 1915, Evans conveyed the property to the Evans Brothers Land & Livestock Company.

The city of American Falls, in October, 1924, obtained a…