arising shall be presented within two years from the occurrence of the loss, destruction or damage." 5

The act for the reimbursement of officers, enlisted men, and members of the Nurse Corps of the Army for the loss of property in the military service since April 5, 1917, requires the presentation of such a claim within one year from the time that it accrued and within six months after peace is established.5a

The Act of March 29, 1918, which directs the deposit of money and sale of other property belonging to deceased persons in the Naval Service which have not been claimed provides: "That claims may be presented hereunder at any time within five years after such moneys or proceeds have been so deposited in the Treasury and, when supported by competent proof in any case after such deposit in the Treasury, shall be certified to Congress for consideration."6

The Act of October 6, 1917, amending the Act of September 2, 1914, concerning compensation for death or disability contracted in the line of duty by commanding officers or enlisted men, or by women who are members of the Army Nurse Corps or the Navy Nurse Corps, when employed in active service, provides: "No compensation shall be payable unless a claim therefor be filed, in case of disability, within five years after discharge or resignation from the service, or, in case of death during service, within five years after such death is officially recorded in the department under which he may be serving: Provided, however, That where compensation is payable for death or disability occurring after discharge or resignation from the service, claim must be made within five years after such death or beginning of such disability. The time herein provided may be extended by the director not to exceed one year for a good cause shown. If at the time that any right accrues to any person under the provisions of this article, such person is a minor, or is of unsound mind or physically unable to make a claim, the time herein provided shall not begin to run until such disability ceases. No compensation shall be payable for any period more than two

5 Ch. 85, 40 St. at L. 389, Comp. St. § 2869a.

5a The Act of March 28, 1918,

ch. 28, 40 St. at L.

6 Ch. 31, 40 St. at L., Comp. St. § 2980a.

7 § 309, added, October 6, 1917, ch. 105, § 2, 40 St. at L. 407, Comp. St. $514.

years prior to the date of claim therefor, nor shall increased compensation be awarded to revert back more than one year prior to the date therefor.8

"That the Act approved January twenty-first, nineteen hundred and fourteen, authorizing the Postmaster General to adjust certain claims of postmasters for loss by burglary, fire or other unavoidable casualty, be so amended as to include United States War Savings Certificate Stamps, United States Government Thrift Stamps, War tax revenue stamps, and funds received from the sale of such stamps: Provided, that this Act shall not embrace any claim for losses as aforesaid which accrued prior to September twenty-fourth, nineteen hundred and seventeen, and all such claims must be presented, within six months from the time the loss occurred."9

Statutes creating claims against the United States usually also prescribe of limitation for suits thereunder, 10

§ 180g. Statute of limitations to Interstate Commerce cases. By the Interstate Commerce Act as provides concerning claims thereunder against Railroad Companies: "All actions at law by carriers subject to this Act for recovery of their charges, or any part thereof, shall be begun within three years from the time the cause of action accrues, and not after. All complaints for the recovery of damages shall be filed with the Commission within two years from the time the cause of action accrues, and not after, unless the carrier, after the expiration of such two years or within ninety days before such expiration begins an action for recovery of charges in respect of the same service in which case such period for two years shall be extended to and including ninety days from the time such ac

8 § 310, added, October 6, 1917, ch. 105, § 2, 40 St. at L. 408, Comp. St. § 514t. E. G. The Indian Depredations Act of March 3, 1891, 26 St. at L. 851, § 2, 2 Fed. St. Ann. 91, Comp. St. 758, Pierce's Fed. Code, § 7845; The French Spoliations Act of January 20, 1885, 23 St. at L. 283, § 6, 2 Fed. St. Ann. 88, Pierce's Fed. Code, § 7863.

9 Act of July 2, 1918, c. 117, § 2, 40 St. at L., Comp. St. § 7211a. 10 The Acts authorizing claims for Fed. Prac. Vol. I-65

loss of horses and equipments during the Civil War approved June 22, 1874; ch. 395, § 2, 18 St. at L. 193, Comp. St. 6391; Jan. 9, 1883, ch. 15, § 1, 22 St. at L. 401, Comp. St. §§ 6393, 6394. August 13, 1888, ch. 868, § 2, 25 St. at L. 437, Comp. St. § 6395. For collecting, drilling, or organizing volunteers for the Civil War, U. R. S., § 3489, Comp St. § 6402. For loss and destruction of property belonging to officers and enlisted men in the Civil War, Act of March 3, 1885, ch. 335, 23 St.

tion by the carrier is begun. in respect of a shipment of property shall, for the purpose of this section, be deemed to accrue upon delivery or tender of delivery thereof by the carrier, and not after. A petition for the enforcement of an order for the payment of money shall be filed in the District Court or State court within one year from the date of the order, and not after."1

In either case the cause of action

This limitation applies to actions to recover damages for a discrimination against a shipper. Such acts are not subject to the statute regulating the time for suits to enforce penalties. This statute need not be pleaded by the defendant.*

The State statute applies to an action by a carrier to recover unpaid freight on interstate shipments, which when there is a bill of lading must be presumed to be based on such bill and to an action by a carrier to recover the amount of an under charge upon such a shipment."

§ 180h. Statute of limitations against causes of action arising while carriers were under Federal control.

By the Act of February 28, 1920: "Actions at law, suits in equity and proceedings in admiralty, based on causes of action arising out of the possession, use, or operation by the President of the Railroad or system of transportation of any carrier (under the provisions of the Federal Control Act, or of the Act of August 29, 1916) of such character as prior to the Federal control could have been brought against such carsion Co., 246 U. S. 638. See supra, §§ 33a, 151.

at L. 350, Comp. St. 6403, Act of March 4, 1915, ch. 143, § 1, 38 St. at L. 1077, Comp. St. § 6403a.

§ 180g. 1 Act of Feb. 4, 1887, c. 104, § 16, 24 St. at L. 384, 1901, as amended by Acts of June 29, 1906, c. 3591, § 5, 34 St. at L. 590, June 18, 1910, ch. 309, 36 St. at L. 554, Feb. 28, 1920, $$ 423, 429; Morrisdale Coal Co. v. Penna. R. R. Co., 230 U. S. 304; Meeker & Co. v. Lehigh Valley R. R. Co., 236 U. S. 412, affirming Lehigh Valley R. R. Co. v. Meeker, C. C. A., 211 Fed. 785; A. J. Phillips Co. v. Grand Trunk Western Ry. Co., 236 U. S. 662, s. c., C. C. A., 195 Fed. 12.

2 U. S. ex rel. Louisville Cement

Co. v. Interstate Commerce Commis

3 Meeker v. Lehigh Valley R. R. Co., 236 U. S. 412, overruling Carter v. New Orleans, C. C. A., 143 Fed. 99.

4 U. S. ex rel. Louisville Cement Co. v. Interstate Commerce Commission, 246 U. S. 638; Missouri Pac. R. R. Co. v. C. Ferguson Sawmill Co., C. C. A., 237 Fed. 483.

5 Chicago & N. W. Ry. Co. v. Zieharth, C. C. A., 245 Fed. 334; N. Y. Cent. R. Co. v. Mutual Orange Distributors, 251 Fed. 230.

6 Ibid.

7 Chicago & N. W. Ry. Co. v. Ziebarth, C. C. A., 245 Fed. 334.

rier, may, after the termination of Federal control, be brought against an agent designated by the President for such purpose, which agent shall be designated by the President within thirty days after the passage of this Act. Such actions, suits, or proceedings may, within the periods of limitation now prescribed by State or Federal statutes but not later than two years from the date of the passage of this Act, be brought in any court which but for Federal control would have had jurisdiction of the cause of action had it arisen against such carrier.”1

§ 1801. Statute of limitations to suits to enforce orders of the United States Shipping Board.

The Act of Sept. 7, 1916, which created the United States Shipping Board, provides that "No petition or suit for the enforcement of an order for the payment of money shall be maintained unless filed within one year from the date of the order." la

§ 180j. The Employers' Liability Act which applies to common carriers by railroads, interstate or foreign commerce provides: "No action shall be maintained under this act unless commenced within two years from the day the cause of action accrued." "1

§ 180k. Statute of limitations to suits under Internal Revenue Laws. "No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of law in that revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of the commissioner has been had therein: Provided, That if such decision is delayed more than six months. from the date of such appeal, then the said suit may be brough without first having a decision of the commissioner at any time. within the period limited in the next section."1

$ 180h. 1 Act of Feb. 28, 1920, § 206.

§ 180i. 1a Act of Sept. 7, 1916, Ch. 451, § 3, 39 St. at L. 737, Comp. St. § 81460.

$ 180j. 1 Act of April 22, 1908, Ch. 149, § 6, 35 St. at L. 66, amended April 5, 1910, Ch. 143, § 1, 36 St. at L. 291.

§ 180k. 1 U. S. R. S., § 3226,

"No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected shall be maintained in any court, unless the same is brought within two years next after the cause of action accrued: Provided, That actions for such claims which accrued prior to June sixth, eighteen hundred and seventy-two, may be brought within one year from said date; and that where any such claim was pending before the commissioner as provided in the preceding section, an action which was already barred by any statute on the said date shall be revived by this section." 2

This statute applies to taxes upon inheritance, excise taxes income taxes under the Act of 1913,5 and to other taxes which are not imposed upon imports. Such a suit is brought when the summons is issued although it is served after the period has expired. When Congress has directed a refund of taxes previously in the Court of Claims will govern. It does not apply to defense of illegality or irregularity in the assessment set up in a suit by the government to collect the tax, but if the claims were presented to the commissioner before the enactment they need not be again presented.10 The statute does not require an appeal to the commissioner before an action against the collector for trespass in collecting the tax.11

When an appeal is taken from the assessment, there is no need of a second appeal, after the payment,12 but if a second