[527] plaintiff approved the responsibility of the guar- in. The decision of this case depends upon the application of the rules of law stated in the opinion in the recent case of Davis v. Wells, 104 U. S. 159 [Bk. 26, L. ed. 686], in which the earlier decisions of this court upon the subject are reviewed. Those rules may be summed up as follows: The case at bar belongs to the latter class. True copy. Test: CLAY COUNTY, IOWA, Piff. in Err., ข. UNITED STATES, ex rel. HUGH MCAL- Mandamus to compel tax levy—tax limit—cur- Upon a petition for a mandamus to compel the Mr. John Mitchell, for defendant in error. Mr. Chief Justice Waite delivered the opinion of the court: This record shows that Michael McAleer recovered a judgment on the 21st of October, 1864, in the Circuit Court of the United States for the District of Iowa, against Clay County, for $9,172.50. Upon this judgment sundry payments have been made, but there still remains due more than $5,000. When the debt in judgment was contracted, the power of the county to levy a tax for ordinary county revenue was limited to four mills annually on the dollar of the assessed value of taxable property; afterwards this was increased to six mills, which is the authorized rate now. On the 2d of May, 1881, the administrators of the judgment creditor, he being dead, petitioned the circuit court for a mandamus directing the county "to set apart of the funds in their hands, and of the revenues collected and to be collected for and during the year 1881, and to pay over the same in an amount sufficient to satisfy said judgment, interest and costs, and, if the amount shall not be sufficient, that then the defendant be compelled to levy for the year 1882 an amount sufficient to pay the said judgment and interest and costs, and for such other relief as may be proper in the premises." The answer states that the full amount of taxes allowed by law for the ordinary revenue of the County was levied for the years 1880 and 1881, and that these levies were all required, and more too, for the proper maintenance of the County government. It is also stated that no part of the revenues for these years could have been devoted to the payment of the judgment "without seriously impairing the efficiency of said The answer concludes as folgovernment." James H. McKenney, Clerk, Sup. Court, U. 8. Lows: "That the maximum levy for said pur pose for the year 1882 will not be sufficient to pay [616] [617] [618] [619] ment." To this answer the relators demurred, | Lyons, supra, the municipal authorities had It is conceded "that the court cannot order the board of supervisors to levy a tax in excess of the amount provided by statute in a case like the one under consideration." Such was the effect of the decision of this court in United States v. Macon Co. 99 U. S. 582 [Bk. 25, L. ed. 331], and the courts of Iowa have uniformly held the same way. Coffin v. Davenport, 26 Iowa, 515; Polk v. Winnett, 37 Iowa, 34; Iowa R. R. Land Co. v. County of Sac, 39 Iowa, 134. It is claimed, however, that the court might properly order one mill of the six-mills tax authorized by law to be levied separately from the rest, and set apart specially for the payment of the judgment. It was said in Beaulieu v. Pleasant Hill, 4 McCrary, 554, that this might be done where the full levy was not required to defray the current expenses chargeable upon the ordinary revenue fund, and such is the effect of Coy v. City of Lyons, 17 Iowa, 1. But here the answer shows affirmatively that the whole of the six-mill levy of 1882 will not be sufficient to pay the ordinary current expenses of the County. No effort was made to have the answer more specific and certain, so as to show what the whole amount of the tax would be, and in what way it was to be expended, but the relators were content to go to a hearing upon a general demurrer to the answer as it stood. We must, therefore, assume the fact to be that a special tax cannot be levied to pay the judgment without embarrassing the County in the administration of its current affairs. It was held in East St. Louis v. United States, 110 U. S. 321 [Bk. 28, L. ed. 162], decided since the judgment in this case below, that "the question what expenditures are proper and necessary for the municipal administration is not judicial; it is confided by law to the municipal authorities. No court has the right to control that discretion, much less to usurp or supersede it. To do so, in a single year, would require a revision of the details of every estimate and expenditure, based upon an inquiry into all branches of the municipal service; to do it for a series of years, and in advance, will be to attempt to foresee every contingency and provide against every contingency that may possibly arise to affect the public necessities." This, we think, disposes of the present controversy. It is true that was a case in which a bondholder was seeking payment out of the ordinary revenue fund after the special tax authorized by law to be levied for his benefit had been exhausted, but the balance due him was just as much a charge on the ordinary revenue fund as if there had been no other provision in his favor. United States v. Clark Co. 96 U. S. 211 [Bk. 24, L. ed. 628]. In Coy v. City of It follows that the judgment of the court be- The judgment is consequently reversed, and the James H. McKenney, Clerk, Sup. Court, U. s. MOINA CAMPBELL, Admrx., and J. B. [620] V. JAMES H. HOLT. (See S. C., Reporter's ed., 620-634.) Constitutional law-"due process of law"- 1. The repeal of a statute of limitations does not 2. There is a distinction between the effect of [No. 27.] IN ERROR to the Supreme Court of the State of Texas. The history and facts of the case appear in the opinion of the court. Mr. W. W. Boyce, for plaintiffs in error: When the period prescribed by the Statute of Limitations has once run, so as to cut off the remedy which one might have had for the recovery of property in the possession of another, the title to the property, irrespective of the original right, is regarded in the law as NOTE.-Statute of Limitations. See, in connection with the above case of Campbell v. Holt, Townsend v. Jemison, 50 U. S., (9 How.), 407, bk. 13, 194, note. eration of the Statutes of Limitations during vested in the possessor, who is entitled to the Cooley, Const. Lim. 5th ed. 449, and numerous authorities cited. A claim of a pecuniary character, after the statute has run, cannot be treated otherwise than a claim of title to property adversely possessed. Rockport v. Walden, 54 N. H. 167; McMerty v. Morrison, 62 Mo. 140; Goodman v. Munks, 8 Porter (Ala.), 84; Harrison v. Stacy, 6 Rob. (La.) 15; Baker v. Stonebraker, 36 Mo. 338; Shelby v. Guy, 11 Wheat. 361 (24 U. S. bk. 6, L. ed. 495). A right, to have become a vested right, must have become a title, legal or equitable, to the present or future enjoyment of property, or to the present or future enforcement of a demand, or a legal exemption from a demand made by another. Cooley, Const. Lim. 448; see further Weidenger y. Spruance, 101 Ill., 278; Wanser v. Atkinson, 43 N. J. 571. Messrs. F. Charles Hume, Seth Shepard and Sayles & Bassett, for defendant in error. Mr. Justice Miller delivered the opinion of the court: This is a writ of error to the Supreme Court of the State of Texas. The action was brought in the District Court of Washington County, Texas, May 16, 1874, by Holt, the defendant in error, against the present plaintiffs in error. Holt sued as devisce and legatee of his wife, Malvina, who was the daughter of John Stamps, deceased, of whose estate Moina and J. B. Campbell are administrators. mence running on the 2d day of September of Article 12, section 43, of this Constitution is The District Court of Washington County, and the commissioners of appeal, following many previous decisions of the supreme court of the State, held that this provision removed the bar of the Statute of Limitations, though before its taking effect the time had elapsed [622] necessary to make the bar complete in this case. The defendants, both by plea and by prayers for instruction to the jury, and in argument before the commissioners of appeal, insisted that the bar of the statute, being complete and perfect, could not, as a defense, be taken away by this constitutional provision, and that, to do so would violate that part of the Fourteenth Amendment to the Constitution of the United States which declares that no State shall "deprive any person of life, liberty or property without due process of law." The action was founded in the allegation that The action is based on contract. It is for The distinction is clear, and, in the view we has been lost by the laches of the person hold. ing it, in failing within a reasonable time to assert it effectively; as, by resuming the possesThe cause of action in this case accrued be- sion to which he was entitled, or asserting his fore the outbreak of the war, the mother hav-right by suit in the proper court. What the ing died in 1857, and Malvina Stamps was a primary owner has lost by his laches, the other minor during all the time preceding the insur-party has gained by continued possession, withrection. It seems that the Legislature of Tex-out question of his right. This is the foundaas had passed several Acts suspending the op- tion of the doctrine of prescription, a doctrine which, in the English law, is mainly applied Mr. Angell, in his work on Limitations of Actions, says that the word limitation is used in reference to "the time which is prescribed by the authority of the law during which a title may be acquired to property by virtue of a [623] simple adverse possession and enjoyment, or the time at the end of which no action at law or suit in equity can be maintained;" and in the Roman law it is called præscriptio. [624] "Prescription, therefore (he says), is of two kinds that is, it is either an instrument for the acquisition of property, or an instrument of an exemption only from the servitude of judicial process." Angell, Limitations, §§ 1, 2. Possession has always been a means of acquiring title to property. It was the earliest mode recognized by mankind of the appropriation of anything tangible by one person to his own use, to the exclusion of others, and legislators and publicists have always acknowledged its efficacy in confirming or creating title. session of the slave for a period of time which It may, therefore, very well be held that in an action to recover real or personal property, where the question is as to the removal of the bar of the Statute of Limitations by a legislative Act passed after the bar has become perfect, such Act deprives the party of his property without due process of law. The reason is, that, by the law in existence before the repealing Act, the property had become the defendant's. Both the legal title and the real ownership had become vested in him, and to give the Act the effect of transferring this title to plaintiff would be to deprive him of his property without due process of law. But we are of opinion that to remove the bar A case aptly illustrating this difference in the has been abundantly established by authority. The distinction between the effect of statutes We are aware that there are to be found, in the opinions of courts of the States of the Union, expressions of the idea that the lapse of time required to bar the action extinguishes the right, and that this is the principle on which the statutes of limitation of actions rest. But it will be found that many of these are in cases where the suits are for the recovery of specific real or personal property, and where the proposition was true, because the right of the plaintiff in the property was extinguished and had become vested in the defendant. In others, the Constitution of the State forbids retrospective legislation. That the proposition is sound, that, in regard to debt or assumpsit on contract, the remedy alone is gone and not the obligation, is obvious from a class of cases which have never been disputed. 1. It is uniformly conceded that the debt is a sufficient consideration for a new promise to pay, made after the bar has become perfect. 2. It has been held, in all the English courts, that, though the right of action may be barred in the country where the defendant resides or 31 485 [625] has resided, and where the contract was made, In the case of Williams v. Jones, 18 East, 439, the contract sued on was made in India, and by the law of limitations of that jurisdiction the right of action was barred. But the recovery on it was allowed in England on the ground that the bar did not exist in England, and the right itself had not been lost. Lord Ellenborough said: "Here there is only an extinction of the remedy in the foreign court, [626] according to the law stated to be received there, but no extinction of the right." Bayley, Justice, said: "The Statute of Limitations only bars the plaintiff's remedy and not the debt, and the extent of the defendant's argument is only to show that the remedy is barred in India, but that does not show it to be barred here." among jurists on this point, we think it well There are numerous cases where a contract In this case of Townsend v. Jemison the opinion of the court contains an elaborate examination of the whole question. It explains the difference between statutes whose effect is to vest title to property by adverse possession, and those which merely affect the remedy, as in case of contract. The result of it is summed up in a single sentence: The rule in the courts of the United States, in respect to pleas of the Statute of Limitations, has always been that they strictly affect the remedy and not the merits. Again: "The rule is that the Statute of Limitations of the country in which the suit is brought, may be pleaded to bar a recovery upon a contract made out of its political jurisdiction, and that the limitation of the lex loci contractus cannot be." And it is said that in the cases decided in England on this subject there has been no fluctuation. The case before the court was an action brought in Alabama against a citizen of Mississippi, on a contract made in the latter State, and which, by the laws of that State, was barred by the lapse of time. In the case of McElmoyle v. Cohen, the question was "whether the Statute of Limitations of the State of [627] Georgia can be pleaded to an action in that State upon a judgment rendered in the State of South Carolina. The court, in its opinion, says: "This will be determined by settling what is the nature of a plea of the Statute of Limitations. Is it a plea that settles the right of a party on a contract or judgment, or one that bars the remedy? Whatever diversity of opinion there may be In all this class of cases the ground taken is, that there exists a contract, but, by reason of no remedy having been provided for its enforcement, or the remedy ordinarily applicable to that class having, for reasons of public policy, been forbidden or withheld, the Legislature, by providing a remedy where none exists, or removing the statutory obstruction to the use of the remedy, enables the party to enforce the contract, otherwise unobjectionable. Such is the precise case before us. The implied obligation of defendants' intestate to pay [628] his child for the use of her property remains. It was a valid contract, implied by the law before the statute began to run in 1866. Its nature and character were not changed by the lapse of two years, though the statute made that a valid defense to a suit on it. But this defense, a purely arbitrary creation of the law, fell with the repeal of the law on which it depended. It is much insisted that this right to defense is a vested right, and a right of property which is protected by the provisions of the Fourteenth Amendment. It is to be observed that the term "vested right" is nowhere used in the Constitution, neither in the original instrument nor in any of the amendments to it. We understand very well what is meant by a vested right to real estate, to personal property,or to incorporeal hereditaments. But when we get beyond this, although vested rights may exist, they are better described by some more exact term, as the phrase itself is not one found in the language of the Constitution. We certainly do not understand that a right to defeat a just debt by the Statute of Limitations is a vested right, so as to be beyond legislative power in a proper case. The statutes of limitation, as often asserted, and especially by this court, are founded in public needs and public policy—are arbitrary enactments by the |