If the offer is one which by its terms is to be accepted by making a promise, an attempted acceptance which seeks to modify one or more of the terms of the offer is of no legal effect as an acceptance.1 Such attempted acceptance is in legal effect a rejection of the original offer and a counter-offer in lieu thereof; and in order to amount to a contract, such counter-offer must be accepted by the party who made the original offer.2 If two offers are made as a part of the

7 J. H. Duker Box Co. v. Robert B. Dixon & Co., 106 Md. 59, 66 Atl. 611.

8 Bradley v. Haven, 208 Mass. 300, 04 N. E. 268.

9 Sparks v. Spaulding Mfg. Co., 158 la. 491, 139 N. W. 1083; Chapin v. Little Blue School, 110 Me. 415, 86 Atl. 838; Thomas v. Columbia Phonograph Co., 144 Wis. 470, 129 N. W. 522.

10 L. Starks Co. v. Brewer, 77 Kan. 610, 95 Ac. 402.

11 Bollenbacher v. Reid, 155 Mich. 277, 118 N. W. 933.

1 United States. Mente v. DeWitt Rice Mill Co., 251 Fed. 252; Neer v. Lang, 252 Fed. 575; Phoenix Iron & Steel Co. v. Wilkoff Co., 253 Fed. 165, 1 A. L. R. 1497.

Arkansas. Allen v. Nothern, 121 Ark. 150, 180 S. W. 465; Garnet Carter Co. v. Carver, 132 Ark. 305, 200 S. W. 984.

Georgia. Timmons v. Bostwick, 141 Ga. 713, 82 S. E. 29.

Indiana. Meridian Life & Trust Co. v. Eaton, 41 Ind. App. 118, 82 N. E. 480, 81 N. E. 667.

Kansas. Hayes v. Possehl, 92 Elan. 609, 141 Ac. 559; Nieschburg v. Nothern, 101 Kan. 110, 165 Ac. 857. Kentucky. Hartford Life Ins. Co. v. Milet, 31 Ky. Law Rep. 1297, 105 S. W. 144.

Massachusetts. Metropolitan Coal Co. v. Boutell Transportation & Towing Co., 185 Mass. 391, 70 N. E. 421; Mark v. Siuart-Howland Co., 226 Mass. 35, 115 N. E. 42; Kehlor Flour Mills Co. v. Linden, 23Q Mass. 119, 119 N. E. 698.

Michigan. Weadock v. Champe, 193 Mich. 553, 160 N. W. 564.

Minnesota. Lewis v. Johnson, 123 Minn. 409, 143 N. W. 1127; Kull v. Wilson, 137 Minn. 127, 162 N. W. 1072.

Missouri. State, exrel., v. Robertson (Mo.), 191 S. W. 989; Anderson v. Hall, 273 Mo. 307, 202 S. W. 539.

Montana. State, exrel., Henderson v. Board of State Prison Commrs., 37 Mont. 378, 96 Ac. 736; Glenn v. S. Birch & Sons Construction Co., 52 Mont. 414, 158 Ac. 834.

New York. Brauer v. Oceanic Steam Nav. Co., 178 N. Y. 339, 70 N. E. 863.

North Carolina. Clark v. East Lake Lumber Co., 158 N. Car. 139, 73 S. E. 793; Hall v. Jones, 164 N. Car. 199, 80 S. E. 228; Watters v. Hedgpeth, 172 N. Car. 310, 90 S. E. 314.

North Dakota. Kvale v. Keane, - N. D. - , 168 N. W. 74.

Utah. Moon v. Bollwinkel, 47 Utah 389, 154 Ac. 939.

Washington. Jahn v. McClaine, 97 Wash. 95, 165 Ac. 1060; Sillman v. Spokane Savings & Loan Soc., - Wash. - , 175 Ac. 296.

2 United States. Minneapolis, etc., Ry. v. Rolling Mill Co., 119 U. S. 149, 30 L. ed. 376; Bowman v. Patrick, 36 Fed. 138; Wenham v. Switzer, 59 Fed. 942, 8 C. C. A. 404; Kleinhans v. Jones, 68 Fed. 742, 15 C. C. A. 644; Phenix, etc., Co. v. Schultz, 80 Fed. 337, 25 C. C. A. 453; Sloan v. Wolf Co., 124 Fed. 196, 59 C. C. A. 612; Johnston v. Fairmont Mills, 129 Fed. 74, 63 C. C. A. 516 [affirming Johnston v. Fairmont Mills, 116 Fed. 537]; Kelley v. Sibley, 137 Fed. 586, 69 C. C. A. 674; Pike County, Pa. v. Spencer, 192 Fed. 11 [reversing judgment, Spencer v. Pike County, 183 Fed. 894]; Rushing v. Manhattan Life Ins. Co., 224 Fed. 74, 139 C. C. A. 520; United States v. P. J. Carlin Const. Co., 224 Fed. 859, 138 C. C. A. 449; Doyle v. Hamilton Fish Corp., 234 Fed. 47, 148 C. C. A. 63.

Alabama. Sturdivant v. Mt. Dixie Sanitarium, Land & Investment Co., 197 Ala. 280, 72 So. 502.

Arkansas. Allen v. Nothern, 121 Ark. 150, 180 S. W. 465.

California. Wristen v. Bowles, 82 Cal. 84, 22 Ac. 1136; Gallagher v. Equitable Gas Light Co., 141 Cal. 699, 75 Ac. 329; McRae v. Ross, 170 Cal. 74, 148 Ac. 215.

Florida. Strong & Trowbridge Co. v. Baars & Co., 60 Fla. 253, 54 So. 92.

Georgia. Timmons v. Bostwick, 141 Ga. 713, 82 S. E. 29.

Illinois. Harding v. Gibbs, 125 111. 85, 8 Am. St. Rep. 345, 17 N. E. 60.

Indiana. Moody v. Wheel Co., 20 Ind. App. 422, 50 N. E. 890.

Iowa. Sawyer. v. Brossart, 67 la. 678, 56 Am. Rep. 371, 25 N. W. 876; Stennett v. Bank, 112 la. 273, 83 N. W. 1069; Hankins v. Young, 174 la. 383, 156 N. W. 380.

Kansas. Bentz v. Eubanks, 41 Kan. 28, 20 Ac. 505; Seymour v. Armstrong, 62 Kan. 720, 64 Ac. 612 [affirming 10 Kan. App. 10, 61 Ac. 675].

Kentucky. New York Life Ins. Co. v. Levy's Admr., 122 Ky. 457, 5 L. R. A. (N.S.) 739, 92 S. W. 325; Shaw v. Ingram-Day Lumber Co., 152 Ky. 329, 153 S. W. 431.

Maryland. Navarre Realty Co. v. Coale, 122 Md. 494, 89 Atl. 728.

Massachusetts. Patton v. Taft, 143 Mass. 140, 9 N. E. 517; Sears v. Ry. Co., 152 Mass. 151, 9 L. R. A. 117, 25 N. E. 98; Metropolitan Coal Co. v. Boutell Transportation & Towing Co., 185 Mass. 391, 70 N. E. 421; Wheaton Building & Lumber Co. v. Boston, 204 Mass. 218, 90 N. E. 598.

Michigan. Wilkin, etc., Co. v. Lumber Co., 94 Mich. 158, 53 N. W. 1045; Bowen v. McCarthy, 85 Mich. 26, 48 N. W. 155; Thomas v. Greenwood, 69 Mich. 215, 37 N. W. 195.

Minnesota. Langellier v. Schaefer, 36 Minn. 361, 31 N. W. 690; Ames Co. v. Smith, 65 Minn. 304, 67 N. W. 999; Kileen v. Kennedy, 90 Minn. 414, 97 N. W. 126; Rahm v. Cummings, 131 Minn. 141, 155 N. W. 201.

Mississippi. Sutter-Van Horn Co. v. Mississippi Home Telephone Co., 110 Miss. 169, 69 So. 996.

same transaction, both must be accepted to complete the contract.3 Oil the same principle if a written offer is made and before acceptance by the offeree it is modified by a third party, without the consent of the offeror, and it is then accepted by the offeree, no valid contract exists.4 If A gives a written option to B or to B's assigns, and X accepts such option after X has marked out a clause which A had inserted, but to which X objects, no contract is entered into.5

However, where A sent B a letter offering to sell two cars at a fixed rate, B's telegram "accept your offer, two cars * * * as per letter," is an unconditional acceptance, the "letter" referring to A's letter to B, and not to one to be sent to A from B, and hence adds no new term.6 A difference of opinion as to the rights of the parties under an existing contract is not, of itself, a rejec-tion of an offer for the modification of such contract.7

Missouri. Egger v. Nesbit, 122 Mo.

667, 43 Am. St. Rep. 596, 27 S. W.

385; Cangas v. Mfg. Co., 37 Mo. App.

Montana. State v. Commissioners, 37 Mont. 378, 96 Ac. 736; Glenn v. S. Birch & Sons Const. Co.. 52 Mont. 414, 158 Ac. 834.

Nebraska. Roberts v. Cox, 91 Neb. 553, 136 N. W. 831.

New Jersey. Potter v. Hollister, 45 N. J. Eq. 508, 18 Atl. 204.

New Mexico. Wiley v. San Pedro, etc, Co., 5 N. M. Ill, 20 Ac. 115.

New York. Poel v. Brunswick-Balke-Collender Co., 216 N. Y. 310, 110 N. E. 619 [rehearing denied, 216 N. Y. 771, 1ll N. E. 1098].

North Carolina. Gregory v. Bullock, 120 N. Car. 260, 26 S. E. 820; Hall v. Jones, 164 N. Car. 199, 80 S. E. 228.

Ohio. American, etc., Co. v. Baldwin, 12 O. C. C. 403 [affirmed without report, 58 O. S. 724, 51 N. E. 1096]. Pennsylvania. Henry v. Black, 213 Pa. St. 620, 63 Atl. 250; Jaxtheimer v. Sharpsville Borough, 238 Pa. St. 42, 85 Atl. 994.

South Carolina. Connor v. Reuneker, 25 S. Car. 514; Kennedy v. Gramling, 33 S. Car. 367, 26 Am. St. Rep. 676, 11 S. E. 1081.

Tennessee. Olds v. Marble Co. (Tenn. Ch. App.), 48 S. W. 333.

Texas. North Texas Building Co. v. Coleman (Tex. Civ. App. 1900), 58. S. W. 1044; Flomerfeldt v. Hume, 11 Tex. Civ. App. 30, 31 S. W. 679.

Virginia. Gibney v. Arlington Brewing Co., 112 Va. 117, 70 S. E. 485.

Washington. Bringham v. American Bridge Co., 39 Wash. 3, 80 Ac. 788; Bridge v. Calhoun, 57 Wash. 272, 106 Ac. 762; Cook v. Story, 89 Wash. 109, 154 Ac. 147; Sillman v. Spokane Savings & Loan Soc., - Wash. - , 175 Ac. 296.

West Virginia. Weaver v. Burr, 31 W. Va. 736, 3 L. R. A. 94, 8 S. E. 743; Cobb v. Dunlevie, 63 W. Va. 398, 60 S. E. 384.

Wisconsin. Russell v. Mfg. Co., 106 Wis. 329, 82 N. W. 134. See Sec. 183.

3 Garnet Carter.Co., v. Carver, 132 Ark. 305, 200 S. W. 984.

4 Wiswell v. Bresnahan, 84 Me. 397, 24 Atl. 885; McGavock v. Morton, 57 Neb. 385, 77 N. W. 785; Moon v. Boll-winkel, 47 Utah 389, 154 Ac. 939.

5 Moon v. Bollwinkel, 47 Utah 389, 154 Ac. 939.

6 King v. Dahl, 82 Minn. 240, 84 N. W. 737.

7 Hartford Life Ins. Co. v. Milet (Ky.), 105 S. W. 144.