“This was a writ of error from the judgment of the District Court. The original action was assumpsit for money bad and received, brought by the United States against the defendant in error, as administrator of the estate of Col. John L. Tuttle, deceased. The defendant pleaded, 1. The general statute of limitations of Massachusetts, (substantially like the statute of 21 Jac. ch. 16, § 3,) to personal actions; 2. the statute of Massachusetts, limiting suits against executors and administrators to four years after the acceptance of the trust; 3.