Arnson v. Murphy

Citations

• 109 U.S. 238
• 3 S. Ct. 184
• 27 L. Ed. 920
• 1883 U.S. LEXIS 967
• 4 A.F.T.R. (P-H) 4611

Syllabus

<p>Collector — Customs Duties — Limitations—Statutes.</p> <p>1. The common-law right of action against a Collector to recover back duties illegally collected is taken away by statute, and a remedy given based on statutory liability, which is exclusive.</p> <p>2. The time fixed by statute for commencing this action is within ninety days after the adverse decision of the secretary of the treasury on appeal, but if the secretary fail to render a decision within ninety days, the, importer has the option .either to begin suit, treating the delay as a denial, or to await the decision, and sue within ninety days thereafter.</p> <p>3. The limitation laws of the State in which the suit is brought do not furnish the rule for determining whether- the action is brought in time.</p>