which the note, bill, or other evidence of debt carries with it, or which has been agreed to be paid thereon. In case the greater rate on interest has been paid, the person by whom it has been paid, or his legal representatives, may recover back in an action in the nature of an action of debt, twice the amount of the interest thus paid from the association taking or receiving the same; provided such action is commenced within two years from the time the usurious transaction occurred. The suits, actions and proceedings against any association under this title may be had in any circuit, district or territorial court of the United States held within the district in which such association may be established, or in any State, county, or municipal court in the county or city in which said association is located having jurisdiction in similar cases." The time begins to run from the date of the payment of the usurious interest and not from the date of payment of the debt,2 nor from the date when a renewal note is given which includes the usurious interest as principal, nor, it has been held, from the time of discounting a note, and deducting the usurious interest from the payment by the discounter. A part payment by the debtor in absence of special circumstances will be presumed to be made on account of interest and to start the statute running.5

Usurious interest paid more than two years before an action to collect the debt was brought cannot be credited upon the principal.6

§ 180m. Statute of limitations to suits for penalties or forfeitures. The Revised Statutes provides:

"No suit or prosecution for any penalty or forfeiture, pe

§ 1801. 1 U. S. R. S., $5198, amended Act of Feb. 18, 1875, ch. 80, § 1, 18 St. at L. 320, Comp. St. § 9759.

2 McCarthy V. First National Bank, 223 U. S. 493, 32 Sup. Ct. 240, 56 L. ed. 523. But see Duncan v. First Nat. Bank, 26 Pitsb. Leg. J. 129, Fed Cas. 4135, Comp. St. § 9795.

3 Bank of Daingerfield v. Ragland, 181 U. S. 45, Sup. Ct. 536, 45 L. ed. 738, Comp. St. § 9759.

4 Citizen's National Bank v. For

man's assignee, 111 Ky. 206, 63

S. W. 454, 56 L. R. A. 673. Contra, Bobo v. People's Nat. Bank, 92 Tenn. 444, 21 S. W. 888, Comp. St. § 9759.

5 Louisville Trust Co. v. Kentucky Nat. Bank, 102 Fed. 442, Comp. St. $ 9759.

6 Bank of Madison v. Davis, Fed. Cas. 10,038, Comp. St. § 9759. Petersborough Nat. Bank v. Childs, 133 Mass. 249, Sup. Ct. 130, Mass. 599, Comp. St. § 9759.

cuniary or otherwise, accruing under the laws of the United States, shall be maintained, except in cases where it is otherwise specially provided, unless the same is commenced within five years from the time when the penalty or forfeiture accrued. It has been held that this applies to suits to recover penalties for importing contract laborers.2

1

"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 six, 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 therein may be brought within one year after such decision and not after. But no right of action which was already barred by any statute on the said date shall be revived by this section." 3

Whether an action is for a penalty or forfeiture depends upon the character of the liability sought to be enforced. If brought to recover compensation for a loss sustained by the plaintiff it is not; but if the sum claimed has no relation to such a loss but is arbitrarily exacted for some act or omission of defendant, the action is penal.a

With the exception of the copyright law, the limitations as to 'suits for penalties accruing under the laws of the United States relate to punitive penalties for infractions of public law and not to liabilities imposed to redress a private injury even when the wrongful act is punishable as a crime.5

This limitation does not apply to an action for damages to an individual which is authorized by the act to regulate commerce.6

§ 180m. 1 U. S. R. S., § 1047, Comp. St. 1901, P. 727.

2 U. S. v. Dwight Mfg. Co., 213 Fed. 522.

8 U. S. R. S., § 3227, Comp. St.,

$ 5950; see supra, §§ 96e-96g.

4 Meeker v. Lehigh Valley R. R. Co., 236 U. S. 412.

5 U. S. R. S., $$ 5508, 5509; O'Sullivan v. Felix, 233 U. S. 318. 6 Meeker v. Lehigh Valley R. R. Co., 236 U. S. 412, overruling Carter v. New Orleans, C. C. A., 143 Fed. 99.

These statutes do not apply to indictments for crimes punishable by imprisonment; 7 nor to suits to cover the penal sums named in bonds. They do not apply to penalties or forfeitures imposed by the Custom Laws. These are governed by the statutes subsequently quoted.10 Nor to actions to recover interest. upon internal revenue taxes.11 Nor to recover damages under the Antitrust Laws.12 These are governed by the State statutes. 13 Nor to an action for a conspiracy to defraud the United States.14 Nor to suits to recover from bank officers damages for breach of their official duty.15 Nor to suits under the Civil Rights Laws for assaults committed to prevent the plaintiff from voting. 16 It has been doubted, whether it applies to any suits which are not brought by the United States.17

The statute applies to actions in personam and in rem,1 18 to suits for the penalty of importing contract labor.19 Fraudulent concealment of the cause of action does not extend the time.20

The statutory provision imposing a penalty for the presentation of false claims against the government of the United States, or on a department or officer, thereof with knowledge that the claim is false or fictitious provides that "every such suit shall be commenced within six years from the commission of the act, and not afterward.'' 21

7 U. S. v. Brown, Fed. Cas. 14,665, Comp. St. § 1712.

8 Raymond v. U. S., Fed. Cas. 11,596, Comp. St. § 1712.

9 U. S. v. Witterman, C. C. A., 152 Fed. 377, Comp. St. § 1712.

10 Ibid. See Lansberg, Fed. Cas. 8,041, Comp. St. § 1712.

11 U. S. v. Guest, C. C. A., 143 Fed. 456, 457, Sup. Ct., C. C. A., 150 Fed. 21.

12 Chattanooga Foundry & Pipe Works v. Atlanta, 203 U. S. 390, 27 Sup. Ct. 65, 51 L. ed. 241, affirming C. C. A., 127 Fed. 23, 28, 64 L. R. A. 721, which also affirmed 101 Fed. 900, 904, Comp. St. § 1712. 18 Ibid, Comp. St. § 1712.

14 U. S. v. Owen, 32 Fed. 534, Comp. St. § 1712.

15 Stearns v. Lawrence, C. C. A., 83 Fed. 738, 741. Certiorari, 170

U. S. 705, 18 Sup. Ct. 947, 42 L. ed. 1217; National Bank of Commerce v. Wade, 84 Fed. 15, Comp. St. § 1712.

16 O'Sullivan v. Felix, 233 U. S. 318, 34 Sup. Ct. 596, 58 L. ed. 980, Comp. St. § 1712.

17 Atlanta v. Chattanooga Foundry & Pipe Co., 101 Fed. 900, 904, affirmed on another point, C. C. A., Ct. 65, 51 L. ed. 241, Comp. St. 807, 810, Comp. St. § 1712.

18 Hatch v. The Boston, 3 Fed. 807, 810, Comp. St., § 1712.

19 U. S. v. Bannister, 70 Fed. 44, 45; U. S. v. Drought M. F. G. Co., 210 Fed. 779. See Comp. St. § 1712.

20 U. S. v. Maillard, Fed. Cas. 15,709, Comp. St. § 1712.

21 Rev. St., § 3494, Comp. St.

§ 6415.

An early statute provides: "That no suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs revenue laws of the United States shall be instituted unless such suit or action shall be commenced within three years after the time when such penalty or forfeiture shall have accrued: provided, that the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation." 22 It was held: that this statute was in force in 1907 and that it applied to a suit brought under the Customs Administrative Act of June 10, 1890,23 for the forfeiture of property, 24 and to an action by the United States upon a bond given by an importing agent for failure to comply with the Customs Laws.25 When the importer of a violin kept it in his drawing room and used it there at concerts, it was held that there was no concealment which extended the time.26

The Revised Statutes provide: "No action shall be maintained in any case of forfeiture or penalty under the copyright laws, unless the same is commenced within two years after the cause of action has arisen." 27 Whether this section is still in force has not been decided.28

The Act for the Protection of Merchant Seamen provides: "All penalties and forfeitures imposed by this Title, for the recovery whereof no specific mode is hereinbefore provided, may be recovered, with the costs, in any circuit court of the United States, or at the suit of any district attorney of the United States or at the suit of any person by information to any district attorney in any port of the United States where or near to where the offense is committed or the offender is found; and if a conviction is had, and the sum imposed as a penalty by the court is not paid either immediately after the conviction or within such

22 Aet of June 22, 1874, ch. 391, 18 St. at L. 190, Comp. St. § 1713, p. 727.

23 26 St. at L. 135.

24 U. S. v. Whittemann, C. C. A., 152 Fed. 377.

25 U. S. v. Joles, 251 Fed. 417.

26 U. S. v. One Stradivarius Kieswetter Violin, C. C. A., 197 Fed. 157, affirming 188 Fed. 542.

27 U. S. R. S., § 4968, 2 Fed. St. Ann. 271, Pierce Fed. Code, § 8861. 28 See supra, § 180b.

period as the court at the time of the conviction appoints, it shall be lawful for the court to commit the offender to prison, there to be imprisoned for the term hereinbefore provided in case of such offense, the commitment to be terminable upon payment of the amount and costs; and all penalties and forfeitures mentioned in this Title for which no special application is provided, shall, when recovered, be paid and applied in manner following: So much as the court shall determine, and the residue shall be paid to the court and be remitted from time to time, by order of the judge, to the Treasury of the United States, and appropriated as provided for in section forty-five hundred and forty-five: Provided always, That it shall be lawful for the court before which any proceeding shall be instituted for the recovery of any pecuniary penalty imposed by this act, to mitigate or reduce such penalty as to such court shall appear just and reasonable; but no such penalty shall be reduced to less than one-third of its original amount: Provided also; That all proceedings so as to be instituted shall be commenced within two years next after the commission of the offense, if the same shall have been committed at or beyond the Cape of Good Hope or Cape Horn, or within two months after the return of the offender and the complaining party to the United States; and there shall be no appeal from any decision of any of the circuit courts, unless the amount sued for exceeds the sum of five hundred dollars." 29

§ 180n. Statute of limitations to criminal prosecutions. "No person shall be prosecuted, tried, or punished for treason or other capital offense, willful murder excepted, unless the indictment is found within three years next after such treason or capital offense is done or committed."1

"No person shall be prosecuted, tried, or punished for any crime arising under the revenue laws, or the slave-trade laws of the United States, unless the indictment is found or the information is instituted within five years next after the committing of such crime."2 "No person shall be prosecuted, tried, or punished for any offense, not capital except as provided in section

29 U. S. R. S., § 4610, Comp. St. § 8390.

§ 180n. 1 U. S. R. S., § 1043, Pierce's Fed. Code, § 7760, 2 Fed. St. Ann. 358.

2 U. S. R. S., § 1046, Comp. St. § 1710.