Arnson v. Murphy, 109 U.S. 238 (1883), was a suit under the revenue laws of the United States, wherein the plaintiffs sought to recover moneys alleged to have been illegally exacted by the collector for custom duties. The Circuit Court applied the state statute of limitations, and directed a verdict in favor of the defendant. The Court held that the limitation laws of the State in which the cause of action arose, or in which the suit was brought, did not furnish the rule of decision, and that it was error in the Circuit Court to apply, as a bar to the action, the limitation prescribed by the state statute.