Motzner v. Bogan

The opinion of the court was delivered by

Benson, J.:

This is an action to restrain the collection of taxes on certain contracts respecting the conveyance of land. These contracts are designated as *497the Spaedt, Weimer, and Bender contracts, respectively. The Spaedt contract, dated April 18, 1908, recited that:

“This Agreement, made this 18th day of April, A. D. 1908, between John Motzner, a bachelor, party of the first part, and Jacob Spaedt, party of the second part, Witnesseth: That the said party of the first part hereby covenants and agrees that if the party of the second part shall first…