The mere non-levy of taxes surely cannot amount to acceptance so as to make the dedication complete. I think that that is implicit in Bailey v. Victoria, and I do not think that anything said in Hunsinger v. Simcoe, supra, is to the contrary. Had taxes been levied and paid, there would have been ipso facto an end to the intention to dedicate. The non-levy kept the offer open and is insufficient in itself to amount to an acceptance.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.