Boger v. Rohrer

Citations

• 93 Kan. 69
• 143 P. 428
• 1914 Kan. LEXIS 384

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Taxation — Conditional Contract of Sale of Real Estate — Injunction. On February 21, 1913, the owner of a tract of land executed a contract which gave to the other party the right, . under certain conditions, to acquire title to it by paying $23,-500, in addition to $1000 which was paid at the time. The contract was assessed at $23,500 as the personal property of the proposed vendor, who procured an injunction against the collection of the tax. Under the contract the plaintiff was to retain possession of the land and pay taxes, on it until March 1, 1914. At that time the proposed purchaser could, upon the payment of $500, take possession, to he retained so long as he should comply with the conditions stated, looking to the ultimate payment of the full amount named. Held, that the injunction was rightly granted.</p>