White v. Walsh

This is an action against the defendant to recover back the sum of $200, paid by plaintiffs under protest as a recording tax on a written agreement for the sale of real estate situate in ¡Miagara county, tendered by them for record in ¡Miagara county clerk’s office.

The material parts of the agreement in question read as follows:

“And Whebeas the parties of the second part are desirous of leasing and purchasing said real estate, and

“ Whebeas the parties of the first part are willing to lease and sell said real estate to the parties of the second part;

“Now, Therefore, the parties hereto in…