Appeal is from an order overruling the motion of D. L. Harris1 to dismiss the intervention of Reginald H. Thackery and others in a suit brought by the state against tax-forfeited lands in Pulaski county.2 After the sale had been set aside on the intervention, Thackery and his associates deposited $109.42 in the court registry as a tender. January 19, 1940, Harris receipted for the full amount.3
One cannot, with knowledge of the facts, accept the benefits of a transaction without assuming its burdens, nor can one accept the benefits of a decree without admitting its legality. Morgan v. Morgan, 171 Ark. 173, 283 S. W. 979; Coston v. Lee Wilson & Co., 109 Ark. 548, 160 S. W. 857.
*882Although, appellant insists he did not understand the legal effect of accepting the deposit, he will be conclusively presumed to have known the money was tendered in payment. Appellees had a right to assume that the litigation was at an end when the receipt was executed.
Affirmed.