Stonewall Constr. Co. v. Mclaughlin, 151 A.2d 535 (D.C. 1959). · Go Syfert
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Stonewall Constr. Co. v. Mclaughlin, 151 A.2d 535 (D.C. 1959). Cases Citing This Book View Copy Cite
12 citation events (3 in the last 25 years) across 2 distinct courts.
Strongest positive: Washington Metro. Area Transit Auth. v. Union Station Venture Ltd., 268 F. Supp. 3d 196 (D.D.C. 2017)
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At page 536 “One point is dis-positive of all issues: we hold that there is no statute of limitations on this claim.”4 citing casesthe opinion's own words at *536
  • Washington Metro. Area Transit Auth. v. Union Station Venture Ltd., 268 F. Supp. 3d 196 (D.D.C. 2017).published
    Co. v. McLaughlin, 151 A.2d 535, 536 (D.C. 1959), “the treatment of persons suffering from communicable diseases,” Weiss, 263 A.2d at 639 , and the removal of asbestos from public buildings, see Owens-Corning, 572 A.2d at 399-400, 407 , bu…
  • Expedia, Inc. v. Dist. of Columbia, 120 A.3d 623 (D.C. 2015).published 2 cites
    Co. v. McLaughlin, 151 A.2d 535, 536 (D.C.1959).
  • Dist. of Columbia v. Owens-corning Fiberglas Corp., 572 A.2d 394 (D.C. 1990).published
    See District of Columbia v. Weiss, 263 A.2d 638, 639 (D.C.1970); Stonewall Construction Co. v. McLaughlin, 151 A.2d 535, 536 (D.C.1959).
  • Ward v. Dist. of Columbia, 494 A.2d 666 (D.C. 1985).published
    A. “It is firmly established that a sovereign, whether state or national, is exempt from the operation of statutes of limitations where it seeks to assert a public right, unless the sovereign expressly provides that its claim shall be barr…
Retrieving the full opinion text from the archive…
STONEWALL CONSTRUCTION COMPANY, a Corporation, Appellant,
v.
Robert E. McLAUGHLIN Et Al., Constituting the District Unemployment Compensation Board, Appellees
2357.
District of Columbia Court of Appeals.
May 28, 1959.
Published opinion
151 A.2d 535
1959 D.C. App. LEXIS 266
Mark P. Friedlander, Jr., Washington, D. C., with whom Mark P. Friedlander, Washington, D. C., was on the brief, for appellant., Joseph Notes, Washington, D. C., with whom Louis Mackall, Jr., and John A. Weil, Washington, D. C., were on the brief, for appellees.
Rover, Hood, Quinn.
Cited by 6 opinions  |  Published

Lead Opinion

QUINN, Associate Judge.

Appellees brought this suit against appellant in the Municipal Court to recover contributions alleged to be owing to the District Unemployment Compensation Board.[1] According to the complaint, the most recent contributions had been due on[*536] January 31, 1955; this action was filed on August 12, 1958. Appellant’s sole defense was that the claim was barred by the general statute of limitations of three years.[2] The trial court ruled, among other things, that the general statute of limitations was not applicable to a claim of this sort and entered judgment for appellees, from which this appeal is prosecuted. One point is dis-positive of all issues: we hold that there is no statute of limitations on this claim.

It is firmly established that a sovereign, whether state or national, is exempt from the operation of statutes of limitations where it seeks to assert a public right, unless the sovereign expressly provides that its claim shall be barred if not pursued within a stated period of time.[3] Congress has not provided a specific statute of limitations for suits to recover contributions due to the District Unemployment Compensation Board. In view of this fact, appellees take the position that the above stated rule is applicable here; that a suit of this character is an assertion by a sovereign power of a public right, and it is therefore exempt from the general statute of limitations. We agree.

“Compulsory unemployment contributions are taxes * * * ” 4 which are expended for a public purpose, the relief of unemployment.[5] Therefore, a suit brought to recover such contributions is one asserting a public right. Administration of the Act[6] and the right to collect contributions,[7] including the right to make collections by a civil action if necessary,[8] is vested in the District Unemployment Compensation Board, appellee herein, by Congress, which has plenary power to legislate for the District of Columbia.[9] Consequently, the general statute of limitations does not run against the Board in a suit by it to recover unemployment contributions.[10]

Affirmed.

1

The statutory authority for such nn action is contained in Code 1951, § 46-304 (h) (Supp. VI): “If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may bo collected by the Board or its designated agent in the manner provided by law for the collection of taxes due the District on personal property in force at the time of such collection (including collection thereof by distraint), or by civil action in the name of the Board, and the employer adjudged in default shall pay the costs of such action.”

2

Code 1951, § 12-201.

3

Guaranty Trust Co. of New York v. United States, 1938, 304 U.S. 126, 132-133, 58 S.Ct. 785, 82 L.Ed. 1224.

4

National Rifle Ass’n of America v. Young, 1943, 77 U.S.App.D.C. 290, 291, 134 F.2d 524, 525.

5

Carmichael v. Southern Coal & Coke Co., 1937, 301 U.S. 495, 515-518, 57 S. Ct. 868, 81 L.Ed. 1245, 109 A.L.R. 1327.

6

Code 1951, § 46-313.

7

Code 1951, § 46-304(a).

8

Code 1951, § 46-304(h) (Supp. YI).

9

Atlantic Cleaners & Dyers v. United States, 1932, 286 U.S. 427, 52 S.Ct. 607, 76 L.Ed. 1204.

10

See also, Hake v. Warren, 1947, 184 Tenn. 372, 199 S.W.2d 102; cf. Eureka Printing Co. v. Division of Employment Security, 1956, 21 N.J. 383, 122 A.2d 345; and see the opinion by former Chief Judge Cayton, then a Judge of the Municipal Court, in Hazen v. Allen, 69 W.L.R. 518 (Mun.Ct.1941).

Dissent

HOOD, Associate Judge

(dissenting).

I dissent. I think it is more reasonable to assume that Congress by failing to specifically impose a time limitation on actions by the Board intended that such actions be controlled by our general statute of limitations than to assume that Congress intended that such actions be subject to no time limitation.