Palmer (P) was injured in a train accident. He brought suit against Hoffman (D), a trustee of the railroad. After the accident, the train engineer was interviewed by a railroad superintendent and a public utilities commission representative. In this interview, he made statements about the accident. The railroad customarily made records of statements such as these when there was an accident. The engineer died before the trial, and D attempted to introduce his statements at the interview into evidence. A federal business records statute that was applicable at the time required that the record must be made 'in the regular course of business.' The court did not allow the engineer's statements into evidence.