Saltonstall v. Birtwell

Citations

• 150 U.S. 417
• 14 S. Ct. 169
• 37 L. Ed. 1128
• 1893 U.S. LEXIS 2391

Syllabus

<p>Hndings of fact in an action brought to recover duties on importations paid under protest, which do not show what the collector charged the .plaintiff, nor sufficiently describe the articles imported, and a record . which fails'to show under what provisions' of the tariff act the parties claimed respectively, leave this court unable to direct judgment -for either party.</p> <p>In such case the opinion of the court below cannot be resorted to to help the findings out.</p>