Samuel Freeman Miller,
United States v. Smith (105 U.S. 620…
“ The court in Clark's case gave as another reason why the statute did not apply, that so long as the United States could sue for this money ad did not do so, the right of the claimant to this defence to that action could not be barred by the Statute of Limitations. And as Clark was then sued for that money by the government in a court where the defence could not be tried, but where it would not be barred by the limitation, if the court had had jurisdiction to hear the defence, it was not barred in the only court which had jurisdiction to establish the defense. ”
