Motzner v. Bogan

Citations

• 89 Kan. 496
• 131 P. 1193

Syllabus

<p>syllabus by the court.</p> <p>1. Contracts — Real Estate — Void upon Default of Payment— Contract Taxable to Vendor. Contracts for the conveyance of real estate for a consideration to be paid by the vendee, who also agrees to pay the taxes on the land and is given possession, are taxable against the vendor although they contain provisions that the vendee shall cultivate the land and apply one-half the proceeds of certain specified crops each year in payment for it and that the contract shall be void upon default of the vendee, who may then be treated as a tenant, and payments previously made applied as rent.</p> <p>2. - Same. A clause in the contracts referred to, that time is of the essence of the agreement, does not relieve them from the burden of taxation.</p>