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Minnesota (P) sued Collier (D) for $2,151 in a contract dispute. D filed a counterclaim on a separate contract alleging that the parties entered into a binding contract on August 3, 1875, whereby P would sell to D 12,450 gallons of linseed oil for the price of 58 cents per gallon. D claimed that P breached by failing to deliver the oil. The market value of linseed oil had risen to 70 cents per gallon and D claimed damages from P's refusal to sell the oil at 58 cents per gallon. The linseed transaction had been negotiated by telegraph. On July 29, P solicited an offer from D. On July 30, D requested 300 barrels for 55 cents per gallon. On July 31, P telegraphed an offer to sell the requested oil at 58 cents per gallon. It is alleged that this message was not delivered to D until August 2. D accepted the offer of 58 cents per gallon by telegraph on August 3. On August 3, P attempted to revoke the offer. D claims that the sale was complete before any withdrawal was received. P claims that the acceptance was not offered within a reasonable time of the offer.

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