Minneapolis (P) sent a letter to D for a quote for prices of 500 to 3,000 tons of 50 lb. steel rails and for 2000 to 5000 tons of 50 lb. iron rails for delivery in March 1880. D responded with a statement that they did not make steel rails but will sell the iron rails for $54 per gross ton spot cash, F.O.B. his mill with a condition of excuse by strike, destruction or serious damage to plant or for any causes beyond their control and that if such was acceptable to be notified before December 20, 1879. P then sent a telegram on the 8th of December to D for 1200 tons and a request to reply. P sent another telegram with a confirmation and a request for a contract as well as a template of the rail and a query into splices and the prices for the splices for this lot of iron. On December 18th, D sent a telegram to P telling them it could not book at that price. On December 19th, P sent another telegram for an order for 2000 tons as per D's letter of the sixth (this was a mistake for the word eighth). Another query was sent to confirm the order of the 19th, and finally, D responded on January 19th stating that there was no contract. P sued D, and the jury gave the verdict to D. P appealed.