U.S. Supreme Court
Arnson v. Murphy, 109 U.S. 238 (1883)
Arnson v. Murphy
Argued October 15, 1883
Decided November 19, 1883
109 U.S. 238
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.
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.
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.
The facts appear in the opinion of the court.