An offer in writing to pay a particular sum of money, or to deliver a written instrument or specific personal property, is, if not accepted, equivalent to the actual production and tender of the money, instrument or property.

[(9-1501) C.C.P. 1881, sec. 983; R.S., R.C., & C.L., sec. 6110; C.S., sec. 8049; I.C.A., sec. 16-1501.]