Oliver Wendell Holmes, Jr.

“ The government objects at the outset that the court of claims has no jurisdiction in equity, and that, although the petitioner's demand is for money under a contract as it should have been drawn, yet, in this suit, that demand is incident to the reformation asked, which certainly is true. Reformation is not an incident to an action at law, but can be granted only in equity. When relief is granted also on the contract as reformed, it means only that the court of equity sees fit to go on and finish the whole case. ”

“ The most natural meaning of the clause principally in question was simply to give notice that applications from persons not already engaged in imprinting stamps would not be considered, and thereby to limit the applications sent in. It is not natural to read it as intended to contract the government out of its right to employ new persons in case a need to do so should arise.
The petitioner's letter also, in its most natural interpretation, would confine the changes in the contract to the requirements concerning salaries and the rate of compensation. ”

“ The petitioner's case depends on the assumption that the communication of April 25 was an offer, and that the letter of May 25 was an acceptance. But obviously this is a mistake. The former is a notice, not an offer. Its very first words, 'In awarding contracts,' contemplate the necessity of further action on the Commissioner's part. The clause which it is said should have been inserted speaks of an 'application for contract,' the right to reject applications is reserved in terms, and directions are given for sending them and as to the time within which they will be received. ”