Boger v. Rohrer

*70The opinion of the court was delivered by

MASON, J.:

On February 21, 1913, Ernest F. Boger, the owner of a tract of land, executed a contract giving to Jacob W. Dundon the right, under certain conditions, to acquire title to it by the payment of $23,500, in addition to the sum of $1000, which he paid at the time. The taxing officers undertook to include the contract in the taxable property of Boger for the year 1913, assessing it at $23,500. Boger obtained an injunction against the collection of the tax, and the officers appeal.

Oral testimony was introduced by the defendants for the purpose of…