If such person, having had the same notice as if the person was a defendant in an action that the offer would be made, of its amount, and of the time and place of making it,refuses to accept it,and afterwards commences an action upon such cause, and does not recover more than the amount so offered tobe confessed, the person to whom the offer was made shall pay allthe costs of the action. [R60, §3403; C73, §2898; C97, §3817; C24, 27, 31, 35, 39, §12673; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §677.2]
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