Calvin v. Custer County

This action was brought to recover taxes on real property paid under protest. Judgment on the pleadings was entered in favor of plaintiff, and defendants appealed. The facts submitted in the pleadings are these:

Plaintiff on and prior to April 28, 1938, was the owner of certain land in Custer county. On that day he granted to the United States a written option to purchase the land for the sum of $53,185.37, which contained this clause: “To accept this option, the United States shall within six (6) months from the date hereof mail or telegraph a notice of acceptance to Carl B. Calvin in the…