A demurrer (for the purpose of the argument on the demurrer only) admits all facts which are well pleaded;3 it does not, however, admit legal conclusions, 4 nor arguments,5 contained in the bill demurred to.

In Stow vs. Russel,6 it was said by the Supreme Court of Illinois:

"The first question presented for consideration is, as to the operation and effect of the demurrer. The plaintiff insists, that as it admits the facts charged to be true, the relief prayed for should be granted, those facts presenting equities of the strongest character. We understand, in chancery, a demurrer is always to the merits, and in bar of the relief sought, and proceeds upon the ground that, admitting the facts stated in the bill to be true, the complainant is not entitled to the relief he seeks. It is always founded upon some strong point of law going to the absolute denial of the relief sought, but defects in substance are not supplied or aided by it, nor defective statements of title or claims to relief cured by it. The demurrer only admits that which is well stated or pleaded. Mills et al. vs. Brown et al., 2 Scam., 557; 1 Daniel's Ch. Pr., 601. It does not admit any matters of law which may be suggested in a bill, or inferred from the facts stated in it. It is not admitted, therefore, by this demurrer, that the contract of August 2, 1852, was an extension of any other previous contract, as contended for by the plaintiff, and on which inference of his own he bases his principal claim to relief. That it is but an extension of the old contract is a conclusion which the plaintiff has reached, but which is not admitted by the demurrer."

3 Baker vs. Booker, 6 Price, 281;

Baker vs. Atkins, 62 Me., 205. 4 Pearson vs. Tower, 55 N. H., 36;

Thompson vs. National Bank of Redemption, 106 Mass., 128. 5 Johnson vs. Roberts, 102 I11., 655. 6 36 I11., 18.