
    THE CENTRAL PACIFIC R. R. CO. v. THE UNITED STATES.
    [No. 15785.
    Decided January 7, 1891.]
    
      On the mandate of the Supreme Court.
    
    The court finds on a former trial that certain items of expenditure “ were neo essary expenses for operating the road and, keeping the'same in repair.” The items are not set forth in extenso, neither party having requested them. On the hearing of an appeal the Supreme Court remands the case, with instructions to find and return the specific, items of expenditure.
    I. The rules of the Supreme Court, relating to the findings of fact examined and the practice stated.
    II. Where a mass of details is not requested by either party at the trial and is not material to any question of law raised, the court will not insert them in its findings.
    
      The Reporters’ statement of the case:
    The following are the specific items of expenditure for “new construction and equipment” now called for by the Supreme Court. They were referred to in the former finding but were not requested by either party and were not deemed “ material to the due presentation of the case” as then argued, or submitted.
    1881.
    Feb. 19. Land for water supply, Battle Mountain. $800.00
    28. Recording same, Battle Mountain. 3.50
    Watchman’s house, Bear River.... 411.58
    Freight house, Clipper Gap. 1,110.31
    China section house, Desert. 105.44
    Coal house, Ogden. 2,913.37
    Bridge, Sinbad Creek. 122.61
    Stock corral, Sacramento. 4,539.60
    Mar. 31. Track scales, Sacramento. 1,084.04
    Hay barn, Sacramento. 1,217.93
    
      1881.
    Apr. 30. Foundation for ice house, Sacramento.. $54.87
    Water station, Camp 24...— 1,144.67
    China section house, Quarry... 126.22
    China cook house, Quarry. 74.42
    May 31. Section house, Lodi. 755,48
    Section house, Promontory. 276.53
    Siding, Sacramento. 1,646.70
    Siding, Sacramento Division. 937.68
    Trees, Sacramento Division. 120.33
    Water supply, Lathrop. 708.43
    June 30. Water supply, Lathrop. 108.11
    Trees, Sacramento Division. 2.50
    Ice house, Sacramento Division. 846.79
    House, Sacramento Division. 217.20
    Rolling mill, Sacramento Division. 45,097.83
    Aug. 29. China cook house, Bi- hop’s. 771.36
    Section house, Bishop’s.-. 75.38
    Telegraph office, Blue Creek. 674.80
    Tool house, Milpitas. 102.97
    Sand house, Winnemucca. 121/14
    Sept. 22. Land, Bantas. 1,000.00
    30. Freight platform, Ogden. 978.42
    Stock scales, Sacramento. 714.00
    Water closets, Sacramento. 1,053.28
    Oct.- 31. Well, Sacramento. 811.58
    Oorrall, Winnemucca. 625.40
    Filling trestle, San Joa., R. W. Division. 70.73
    Nov. 10. Filling trestle, Western Division. 10,499.11
    30. Filling trestle, Western Division. 92.33
    Dec. 12. Filling trestle, Western Division. 5,462.10
    15. Filling trestle, Western Division.. 1, 000.00
    30. Trestle, Florin. 1,586.43
    31. Section house, Battle Mountain. 619.97
    China section house, Battle Mountain. 208.88
    China cook house, Battle Mountain. 75.60
    Coal house, Essex. 5,693.49
    China cook house, Montello. 76.33
    Section house, Montello. 95.06
    Section house, Oreana. 114.38
    Cook house, Oreana. 175.40
    Section house, Ombey. 643.48
    China section house, Ombey. 129. 30
    China cook house, Ombey. 63.34
    Temporary freight house, Ogden. 1,441.49
    Car shop, Reno. 2,611.10
    Machine shop, Terrace. 9,315.05
    Trestle, Florine. 834.64
    Rolling mill, Sacramento. 18,293.47
    
      Machinery and tools—
    Deo. 31. Sacramento. $13,923.23
    Rocklin. 16. 00
    Wadsworth.. 135.22
    Carlin. 786.05
    Terrace. 1,670.36
    Proportion of expenses. 942.16
    147,819.24
    Credit by:
    Feb. 28. Cook house burned, Quarry. $50.00
    Apr. 30. Section house burned, Bishop’s .... 65.00
    May 31. Lumber burned, Stonehouse. 25.00
    Aug. 29. Building burned, Og'den.. 2,500.00
    Machine shop burned, Terrace. 2,500.00
    China house burned, Ombey. 50.00
    Dec. 30. China cookhouse burned, Oreana. 60.00
    China bunk house burned, Oreana. 100.00 China bunk house burned, Montello 75.00
    Section house burned, Yerdi. 25.00
    Foreman’s house burned, Wads-worth . 100.00
    Machinery and tools, Terrace. 3,224.70
    Machinery and tools, Sacramento.. 1,500.00 Total credit. 10,274.70
    Total for year 1881 . 137,544.54
    Expenditures for new equipment during the year 1881:
    Freight oars. $3,071.86
    Passenger cars. 15,690.28
    18,762.14
    Distributed on mileage basis, the proportion for aided road, being 70.95 per cent, of above amount, equals.. 13,311.74
    1882.
    Jan. 9. Filling trestle, Western Division. 3,721.21
    Feb. 28. Filling trestle, Western Division.. 32.00
    Trees, Sacramento Division. 40.28
    Mar. 31. Trees, Western Division. 128.90
    Watchman’s house, Essex. 376.55
    Apr. 29. Depot, Terrace. 2,545.41
    Trees, Western Division. 131.35
    May 31. Trees, Truekee Division. 95.72
    Trees, Humboldt Division. 13.33
    Trees, Salt Lake Division. 13.34
    China section house, Palisade. 187.51
    June 30. Stable, Sacramento. 399.16
    May 31. Stable, Sacramento. 435.64
    
      June 30. Trees, Humboldt Division.. $111.60
    Trees, Salt Lake Division. 152.92
    Trees, Western Division. 157.15
    Rolling mill, Sacramento. 29,921.12
    License for railroad gate patent, based on mileage aided road, 70.83 per cent, of $900.. 637.47
    Machinery and tools:
    Sacramento.-■. 7,884.01
    Wadstvortli. 2,553.63
    Carlin...— 349.19
    Proportion of expense.-.— 466.62
    Aug. 9. Land, Wadsworth.•=. 603.00
    31. Bridge, San Joaquin River. 30,424.79
    Tender-repair shop, Sacramento. 1,372.46
    Sept. 22. Land, San José ,. 300.00
    30. Section house, Rye Patch. 80.96
    Trees, Western Division. 108. 80
    Shops, Wadsworth. 18.21
    Oot. 3. Recording deed for land, San José. 8.00
    31. Right of way, San José. 177.95
    Shops, Wadsworth. 78. 75
    Trees, Western Division. 96.76
    Water Station, Sacramento. 2,175.40
    Nov. 29. Brick for machine house, Sacramento. 695.96
    Office and tool room, Sacramento. 5,464.68
    Punch and shear shop, Sacramento. 961.71
    Shops, Wadsworth. 71.08
    Depot, Boca. ■ 3,647.71
    Tank, Humboldt. 2,608.78
    Dee. 1. Recording laud deed, San José. 2.50
    •30. Shops, Wadsworth. 41.00
    31. Section house, Promontory. 806.22
    Turntable, Wells. 1,629.32
    Coal platform, Terrace. 931.05
    Land, Blue Canon. 500. 00
    Rolling mill, Sacramento. 21,428. 00
    Fill at shops, Sacramento .. 22,540.38
    Machinery and tools, Sacramento. 18,896.96
    Dee. 31. Machinery and tools:
    Rocklin. 22.50
    Wadsworth. 114.23
    Carlin. 1,533.77
    Terrace. 373.36
    Proportion of expense.. 1,436.56
    169,504.96
    
      Credit by:
    June 30. Land, Sacramento. $5,000.00
    Land, Stockton. 2,500.00
    Machinery and tools, Sacramento.. 608.95
    Dec. 30. Water tank burned, Terrace. 75.00
    Roadmaster’s bouse burned, Wells.. 600.00
    China house burned, Rozel. 50.00
    Nov. 25. Building, San José. 10.00
    Total credit. $8,843.95
    Total for year 1882. 160,661.01
    Expenditures for new equipment during the year 1882:
    Locomotives. $131,200.50
    Freight cars. 24,134.74
    Passenger cars. 3,500.69
    . 158,835.93
    Distributed on mileage basis, the proportion for aided road being 70.83 per cent, of above amount equals.. 112,503.49
    1883.
    Jan. 15. Land, San José. 623.50
    23. Right of way, San José.•. 41.75
    Feb. 28. Turntable, Hot Springs. 835.49
    Sand house, Truckee. 398.67
    Copper shop, Truckee. 84.84
    Oil house, Truckee. 311.13
    Wood shed, Truckee. 2,143.39
    Sand house, Promontory.130,73
    ♦Casting shed, Carlin. 312,90
    Iron rack, Carlin. 246.28
    Sand house, Carlin. 470.05
    Charcoal shed, Carlin. 230.76
    Pile-driver house, Carliu. 159.18
    Mar. 31. Wheel foundry, Sacramento..' 928.73
    Roundhouse, Truckee. 74,707.95
    Snow-plow house, Truckee. 2,445.18
    Turntable, White Plains. 798.25
    Roundhouse, Wadsworth. 10,675.66
    Office and tool room, Wadsworth. 68.06
    Machine shop, Wadsworth. 3,072.80
    Apr. 10. Right of way, Stockton. 689.00
    30. Wheel foundry, Sacramento. 1,440.81
    Foundry, Sacramento_1. 1,699.50
    Section house, Natchez. 732.90
    Trees, Humboldt Division.......... 46.50
    
      May 31. Trees, Humboldt Division. flO. 00
    Trees, Western Division. 6.17
    Wheel foundry, Sacramento.... 544.07
    June 30. Wheel foundry, Sacramento. 10,983.09
    Shops, Sacramento. 85.80
    Shops fill, Sacramento (foundation lor shops). 20,779.00
    Rolling1 mill, Sacramento. 10,521.90
    Trees, Western Division. 128.30
    Pump house, Beowawe. 197.38
    Casting shed, Terrace. 467.49
    Machinery and tools:
    Sacramento. 11,040.48
    Rocklin. 524.50
    Truckee.. .40
    Wadsworth... 73.53
    Carlin. 81.54
    Terrace. 108.00
    Proportion of expense. 686.23
    Aug. 31. Wheel foundry, Sacramento. 6,619.06
    Sept. 29. Trees, Humboldt Division. 12.89
    Wheel foundry, Sacramento. 10,394.89
    Oct. 31. Wheel foundry, Sacramento. 6,098.01
    Nov. 30. Wheel foundry, Sacramento. 3,920.96
    Dec. 29. Wheel foundry, Sacramento. 46,637.77
    Coke house, Sacramento.:. 1,156.27
    Water supply, Wadsworth. 5,675.02
    Sand house, Rocklin. 422.36
    Eating house, Terrace. 9,396.24
    Dec. 31. Water supply, Wadsworth. 461.56
    Shops, Wadsworth. 6.43
    Expense account, land, Auburn. 99.59
    Wheel foundry, Sacramento. 4,265.45
    Shop fill, Sacramento. 3,078.79
    Rolling mill, Sacramento. 4,188.62
    Machinery and tools—
    Sacramento.... 2,180.57
    Truckee..... 20.79
    Wadsworth. 3,299.38
    Carlin. 39.37
    Proportion of expense. 121.75
    267,626.76
    1883. Credit by:
    Jan. 23. Land, Stockton. $6,00.00
    Feb. 14. Land, Stockton. 600.00
    Feb. 21. Land, Stockton. 500.00
    Mar. 10. Land, Stockton. 550.00
    Mar. 31. Section house burned, Natchez. 100.00
    Wood shed burned, Cascade. 50.00
    June 30. Bunk house burned, Mill City. 80.00
    
      Jane 30. Building burned, Wadsworth. $25.00
    Blacksmith shop burned, Sacramento . 50.00
    Sept. 29. Brick from turntable, Truckee__ 240. 00
    Nov. 13. Land, Auburn. 250.00
    Dec. 29. Water column from roundhouse,
    Truckee.:_ 104.49
    31. Machinery and tools, Sacramento_ 500.00
    Total credit. $3,709.49
    Total for year 1883. 263,917.27
    Expenditures for new equipment during the year 1883:
    Locomotives. $20,241.74
    Freight cars. 22,855.31
    Air-brake attachments. 10,041.50
    53,138.55
    Credit by passenger ears. 3,048.35
    Total. 50,090.20
    Distributed on mileage basis, the proportion for aided road, being 70. 83 per
    cent, of above amount, equals. 35,478.89
    1884.
    Jan. 4. Land, Blue Canon... 471.60
    14. Land, Roseville. 100.00
    Feb. ' 29. Coal house, Wadsworth... 6,490.79
    Car shop, Wadsworth... 5,727.86
    Roundhouse, Wadsworth. 37,437.53
    Machine shop, Wadsworth. 28,058.01
    Office and storehouse, Wadsworth. 3,121.36
    Library, Wadsworth. 1,541.45
    Water supply, Wadsworth. 738.55
    Coal house, Terrace. 5,298.77
    Coal house, Wells.■. 4,406.37
    Section house, Lucin. 774.67
    Blacksmith shop, Rocklin. 906.47
    Wheel foundry, Sacramento. 3,845.20
    Mar. 8. Recording fee, Auburn. 1.75
    Casting shed, Sacramento.. 1,118.78
    Coal and store house, Sacramento... 952.58
    Wheel foundry, Sacramento.. 2,273.33
    Ice house, Lathrop. 963.37
    Apr. 21. Abstract of title, Ogden. 15.00
    30. Wheel foundry, Sacramento .. 1,378.43
    May 31. Wheel foundry, Sacramento. 587.91
    Tunnel under track, Sacramento. 10,995.67
    June 30. Filling laundry lot, Sacramento. 156.39
    Wheel foundry, Sacramento. 960.04
    Rolling mill, Sacramento... 144.96
    
      Machinery and tools:
    June 30. Sacramento.. $20,120.55
    Rocklin. 75.66
    Truckee. .90
    Wadsworth. 2,532.30
    Carlin. 35.90
    Proportion of expense... 2,082.34
    Ang. 30. Freight house, Penryn.:. 1,686.06
    Wheel foundry, Sacramento.... 152.85
    Sept. 30. Fill at gasworks, Sacramento. 345.28
    Passenger depot, W ads worth ...■. 7,730.94
    Freight depot, Wadsworth_:.. 2,627.12
    Oct. 22. Water supply, Terrace. 601.55
    Nov. 6. Water supply, Terrace. 10.40'
    29. Filling laundry lot, Sacramento. 2.50
    Filling at depot, Sacramento. 952.53
    Dec. 16. Sixth street fill, Sacramento. • 800.02
    Depot, Sunol. 3,201.94
    31. Fill, Sacramento. 907.27
    Machinery and tools:
    Sacramento. 27,343.47
    Wadsworth_,... 2.81
    Carlin. 1,305.73
    Terrace. 2,787.83
    oportion of expense.,. 2,703.20
    shops on line, prorated on same basis as by mditor in redistribution of miscellaneous iarnings, aided road, 71.60 per cent, of 1180,220.48. 129,037.86
    325,513.85
    t:
    Apr. Wing, Wadsworth. $1,000.00
    Sept. s, Wadsworth. 100.00
    lding, Wadsworth... 400. 00
    lding burned, Wadsworth. 3,000.00
    Total credit...... 4,500.00
    Total for year 1884. 321,013.85
    ■ures for new equipment during x 1884:
    motives.. $2,084.97
    sleeping cars... 174,502.58
    176,587.55
    0. sleeping cars sold. .. 133,250.00
    Total. 43,337.55
    Dh 1 on mileage basis, the pro-
    p or aided road, being 70.05 per
    ct kbove amount, equals.. 30,357.95
    
      
      Mr. Joseph K. McOammon for tbe claimant.
    
      Mr. Solicitor-General Taft for tbe defendants.
   Richardson, Ob. J.,

filed for tbe court tbe following explanation:

Tbe court makes this addition to tbe eighth of its previous findings, in compliance witb tbe following mandate of tbe Supreme Court:

“Supreme Court of the United States. — October Term, 1890.
“ The United States, appellant, vs.
The Central Pacific Eailroad Company.
“ Ordered by tbe court that tbe record in this cause be remanded to tbe Court of Claims, and that said court be instructed to find and certify to this court as matters of fact in addition to tbe facts found and certified in said record tbe specific items of expenditure for “ new construction and. new equipment” referred to in tbe present eigbtb finding and that tbe record with said additional finding of fact be returned to this court as speedily as practicable.
“ December 8, 1890.”

It is proper to explain why the court did not include tbe same in its original findings since it has become in the Supreme Court so material to tbe point of law there first raised and argued in this case by tbe defendants, and to point out our practice in drawing findings of fact.

Witb painstaking exactness we follow tbe regulations prescribed by tbe Supreme Court in relation to cases which may be appealed, as expounded in its decisions. (Driscoll's Case, 131 U S. R., Appendix clix, and 13 C. Cls. R., 569; Smith’s Case, 94 U. S. R., 214, and 13 C. Cls. R., 569, and cases there cited.)

Those rules are as follows:

“Rule 4. — In all cases in which either party is entitled to appeal to tbe Supreme Court, the Court of Claims shall make and file their findings of fact and their conclusions of law therein, in open court, before or at tbe time they enter judgment in tbe case.
“ Eule 5. — In every such case, each party, at such time before trial, and in such form as the court may prescribe, shall submit to it a request to find all the facts which the party considers proven and deems material to the due presentation of the case in the findings of fact.”

To carry into effect these regulations of the Supreme Court the Court of Claims has promulgated the following rules:

“ 52. The clerk shall not place a case on the trial list until the claimant files in the clerk’s office twenty-five printed copies of a brief stating the points of law on which he relies, wTith reference to authorities, and twenty-five printed copies of the request for facts required by Eule Y of the “ Eegulations prescribed by the Supreme Court of the Unitea States under which appeals may be taken from the Court of Claims.”
“ 53. Such request mustbeinthefollowingterms : ‘ The claimant, considering the facts hereinafter set forth to he proven, and, deeming them material to the due presentation of this case in the findings of fact, requests the court to find the same as follows :
“ Following this request must be a statement, in the form of distinct numbered propositions, of the facts which the party desires to have found; and each proposition must be so prepared, with respect to its length, subject, and phraseology, that the court may conveniently pass upon it; and they must be so arranged as to present a concise statement in orderly and logical sequence of the whole case, as the. party desires it to appear in the findings of fact.”
“ Subjoined to each proposition must be references to the pages of the record or to the unpriuted evidence relied on in its support', but no evidence must be set out. Documents which may enter into the findings of fact need not be presented in the statement, but may be referred to therein by the pages of the record.
54. The Attorney-General, within one month after the filing of the claimant’s brief and request, must file his brief and request for findings of fact, and should indicate the requests on the claimant’s part to which no objectionis made. Such request must be in form and substance like that required of the claimant by the next preceding section.”

In order to avoid a voluminous record and to present a concise statement of facts the court excludes all details except such as either party or the court itself deems material on the question of law raised, argued, or presented on either side at the trial.

The present additional finding which contains a larger number of items, and presents many more pages of printed matter than all the original findings combined, was not requested by either party at the trial, and. was in no way material to the question of law then raised and argued.

The original eighth finding is one of those requested by the claimant, was duly filed and presented to the court according to the rules and was not objected to by the defendants. The court had every reason to suppose that it was satisfactory to the defendants and that they did not desire to argue the question of law which has been raised in the Supreme Court on the numerous items now included in this additional finding, because they filed no other requests of their own as required by the rules and because the same question involved in these items was raised, elaborately argued, and decided in the Union Pacific Balroad Case (20 C. Cls. R., 70), from which the defendants took no appeal.

Had the court any intimation .that the defendants would raise in the Supreme Court on appeal a question of law not raised in this court upon facts not requested by either party, we should have made the findings more full.

The only question presented by the defendants on the trial in this court was the effect of the statute of limitation, as appears in the statement by the reporters in 24 O. Cls. R., 148.  