Illinois Central Railroad v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks to recover money paid as customs duties upon an importation of pineapples from Cuba. The only evidence in the case,, aside from such of the official papers as are admissible, is an agreement of counsel, which is headed “Stipulation of Facts Agreed.Üpon By *423Counsel for the United States of America and for the Illinois Central Railroad Company.” This so-called stipulation, which is undated and unsigned, was admitted in evidence at the trial. It is in the following language:

On May 4,1935, a representative of the…