A declaration of fact which does not fairly imply a promise can not be the basis of a contract even if the adversary party has assented

3 See Sec. 152 et seq.

4 Acceptance of the last term left open for negotiation completes the contract: C. W. Hull Co. v. Marquette Cement Mfg. Co., 208 Fed. 260.

1 Pollock on Contracts, 3; Anson on thereto, or has acted thereon.1 Whatever liability is caused by action upon a declaration of fact grows out of estoppel and not out of contract.2

Contracts, 3. Cases on this point naturally are not abundant in courts of last resort.

2 Osgood v. Skinner, 211 III. 229, 71 N. E. 869.

A receipt may contain terms which are contractual in their nature; but as far as the instrument is really a receipt, it is a recital of facts and not a contract.3 Whatever its effect as an admission, it is not a contract4 An instrument which acknowledges that the plaintiff in an action which is then pending has no cause of action, and that such plaintiff has dismissed such action in consideration of a certain sum of money paid by defendant to plaintiff, is a receipt and not a contract.5 A receipt for goods,6 such as a receipt for goods issued by a common carrier, is not contractual in character; and the carrier may show that such receipt was issued by mistake,7 and that such goods were not received at all,8 or that

1 United States. Pecos Valley Bank v. Evans-Snider-Buel Co., 107 Fed. 654, 46 C. C. A. 534.

California. Wise v. Collins, 121 Cal. 147, 53 Ac. 640.

Illinois. Smith v. Mayfield, 163 I1I. 447, 45 N. E. 157.

Iowa. Dean v. Nichols & Shepard Co., 95 la. 89, 63 N. W. 582; Parno v. Iowa Merchants' Mutual Insurance Co., 114 la. 132, 86 N. W. 210; Mitchell v. Beck, 178 la. 786, 156 N. W. 428, 160 N. W. 232.

Kansas. People's Gas Co. v. Fletcher, 81 Kan. 76, 41 L. R. A. (N.S.) 1161, 105 Ac. 34.

Kentucky. Gully v. Grubbs, 24 Ky. (1 J. J. Mar.) 387.

Minnesota. Alexander v. Thompson, 42 Minn. 498, 44 N. W. 534.

Mississippi. Mutual Reserve Fund Life Association v. Ogletree, 77 Miss. 7, 25 So. 869.

Missouri. Foster v. Kirby, 31 Mo. 496.

Nebraska. German Insurance Co. v. Frederick, 57 Neb. 538, 77 N. W. 1106. New York. Seeley v. Osborne, 220 N. Y. 416, 116 N. E. 97.

North Carolina. Holloman v. Southern Ry. Co., 172 N. Car. 372, 90 S. E. 292.

Oregon. Burkhart v. Hart, 36 Or. 586, 60 Ac. 205.

Pennsylvania. Kister v. Lebanon Mutual Insurance Co., 128 Pa. St. 553, 15 Am. St. Rep. 696, 5 L. R. A. 646, 18 Atl. 447; Dimmick v. Banning, 256 Pa. St. 295, 100 Atl. 871.

Tennessee. Bennett v. Mass. Mutual Life Ins. Co., 107 Tenn. 371, 64 S. W. 758.

Virginia. Virginia Fire & Marine Ins. Co. v. Goode, 95 Va. 762, 30 S. E. 370.

West Virginia. Abrahams v. Swan, 18 W. Va. 274, 41 Am. Rep. 692; Polino v. Keck, 80 W. Va. 426, 92 S. E. 665.

2 See ch. LX as to estoppel by recitals in contracts of public corporations and quasi-corporations.

3Alabama. Gravlee v. Lamkin, 120 Ala. 210, 24 So. 756; Rarden v. Cunningham, 136 Ala. 263, 34 So. 26; Windham v. Hydrick, 197 Ala, 125, 72 So. 403; Williams v. Shows, 197 Ala. 596, 73 So. 99.

Arkansas. National Trust & Credit Co. v. Polk, 123 Ark. 24, 183 S. W. 195; Prescott & Northwestern Railroad Co. v. Davis, 126 Ark. 366, 191 S. W. 210.

California. Jenne v. Burger, 120 Cal. 444, 52 Ac. 706; Carpenter v. Mark-ham, 172 Cal. 112, 155 Ac. 644.

Colorado. Colorado School, Land Leasing & Mining Co. v. Ponick, 16 Colo. App. 478, 66 Ac. 458.

Illinois. Merchants' Dispatch Transportation Co. v. Furthman, 149 III. 66, 41 Am. St. Rep. 265, 36 N. E.624; McDonald v. Danahy, 196 111. 133, 63 N. E. 648; Starkweather v. Maginnis, 196 111. 274, 63 N. E. 692.

Indiana. Henry v. Henry. 11 Ind. 236, 71 Am. Dec. 354; Robison v. Wolf, 27 Ind. App. 683, 62 N. E. 74.

Iowa. State v. Meier, 140 1a. 540, 118 N. W. 792; Butler v. Farmers' National Bank, 173 la. 659, 155 N. W. 999.

Kansas. Missouri Pacific Ry. v. Lovelace, 57 Kan. 195, 45 Ac. 590.

Maryland. Schneider, v. Martins, 127 Md. 547, 96 Atl. 673.

Massachusetts. Wilkinson v. Scott, 17 Mass. 249.

Minnesota. McCaffery v. Burkhardt, 97 Minn. 1, 114 Am. St. Rep. 688, 105 N. W. 971.

Montana. Hennessy v. Kennedy Furniture Co., 30 Mont. 264, 76 Ac. 291.

Nebraska. Morse v. Rice, 36 Neb. 212, 54 N. W. 308.

Hew Jersey. Kenny v. Kane, 50 N. J. L. 562, 14 Atl. 597.

New York. Smith v. Holland, 61 N. Y. 635; Seeley v. Osborne, 220 N. Y. 416, 116 N. E. 97.

Oklahoma. Robertson v. Van de-venter, 51 Okla. 561. 152 Ac. 107; American Home Life Insurance Co. v. Citizens' State Bank, - Okla. - , L. R. A. 1918B, 296, 168 Ac. 437; American National Bank v. Funk, - Okla. - , 172 Ac. 1078; Kuykendall v. Lambert, - Okla. - , 173 Ac. 657.

Pennsylvania. Sargeant v. National Life Insurance Co., 189 Pa. St. 341, 41 Atl. 351.

Tennessee. Kirkpatrick v Smith, 29 Tenn. (10 Humph.) 188.

Vermont. Jones v. Campbell, - VSec. . - , L. R. A. 1918A, 1056, 102 Atl. 102.

Washington. Joncs-Rosquist-Killen Co. v. Nelson, 98 Wash. 539, 167 Ac. 1130.

West Virginia. Cushwa v. Improvement, Loan & Building Association, 45 W. Va. 490, 32 S. B. 259; Polino v. Keck. 80 W. Va. 426, 92 S. E. 665.

Wisconsin. Twohy Mercantile Co. v.

McDonald's Estate, 108 Wis. 21, 83 N. W. 1107.

4 Robertson v. Vandeventer, 51 Okla. 561, 152 Ac. 107.

5 State v. Meier, 140 la. 540, 118 N. W. 792.

6 Anderson v. Portland Flouring Mills Co., 37 Or. 483, 82 Am. St. Rep. 771, 50 L. R. A. 235, 60 Ac. 839.

7 United States. The Lady Franklin, 75 U. S. (8 Wall.) 325, 19 L. ed. 455; Planters' Fertilizer Mfg. Co. v. Elder, 101 Fed. 1001, 42 C. C. A. 130.

Arkansas. Prescott & Northwestern Ry. Co. v. Davis, 126 Ark. 366, 191 S. W. 210.

California. Pereira v. Central Pacific R. Co., 66 Cal. 92, 4 Ac. 988.

Illinois. Merchants' Dispatch Transportation Co. v. Furthmann, 149 III. 66, 41 Am. St. Rep. 265, 36 N. E. 624; Lake Shore & Michigan Southern Ry. Co. v. National Live Stock Bank, 178 111. 506, 53 N. E. 326.