5. Upon a contract, obligation, or liability for the payment of money incurred out of this State and not founded upon a written contract. NOTE.-First four subdivisions are based upon Stats. 1850, p. 343. The fifth subdivision is new. months. 341. Within six months: An action against an Within six officer, or officer de facto, engaged in the collection of taxes: 1. For money paid to any such officer under protest, or seized by such officer in his official capacity as a collector of taxes, and which, it is claimed, ought to be refunded; 2. To recover any goods, wares, merchandise, or other property seized by any such officer in his official capacity as tax collector, or to recover the price or value of any goods, wares, merchandise, or other personal property so seized, or for damages for the seizure, detention, sale of or injury to any goods, wares, merchandise, or other personal property seized, or for damages done to any person or property in making any such seizure. NOTE.-Stats. 1859, p. 306. See Sec. 345, post. 342. Actions on claims against a county, which Same. have been rejected by the Board of Supervisors, must be commenced within six months after the first rejection thereof by such Board. 343. An action for relief not herein before provided for must be commenced within four years after the cause of action shall have accrued. NOTE.-Stats. 1850, p. 343. In a suit to compel the execution of a deed, plaintiff alleged the property was purchased by him of C., and by an agreement with defendant was conveyed directly to him (defendant) as security for a debt, he to make recovery to plaintiff upon payment of the debt. The debt was paid and the deed demanded but refused. (See facts of case as to the time the statute was in motion.) It was held that Amended (1774. Actions for relief not before pro- Where cause of action accrues on mutual account. this character of case did not fall under Subdivision 1 of Sec. 339, ante, but fell within the terms of this section.-Dodge vs. Clark, 17 Cal., p. 586. 344. In an action brought to recover a balance due upon a mutual, open, and current account, where there have been reciprocal demands between the parties, the cause of action is deemed to have accrued from the time of the last item proved in the account on either side. NOTE.-Stats. 1850, p. 343. 1. MUTUAL ACCOUNTS.-Where there have been. reciprocal demands between the parties upon a mutual open and current account, the Statute of Limitations commences running at the time of the last item of the account proved on either side.-Norton vs. Larco, 30 Cal., p. 126. 2. MUTUAL ACCOUNTS.-Mutual accounts are made up of matters of set-off, where there is an existing debt on the one side which constitutes a credit on the other, or where there is an express or implied understanding that mutual debts shall be satisfied or set off pro tanto between the parties.-Id. 3. WHEN PROPERTY RECEIVED AND CREDITED MAKES ACCOUNT MUTUAL.-The defendants, being indebted to the plaintiffs on account, delivered to them an article of personal property, for which the latter gave the former credit at a specified valuation. Held: that thereby the account between the parties became a mutual open and current account, consisting of reciprocal demands between them.-Id. 4. STRIKING OF A BALANCE ON ACCOUNTS.-Where there are demands on each side, the striking of a balance converts the set-off into a payment, and from that time the Statute of Limitations commences running.Id. 5. MUTUAL ACCOUNTS.-Until a balance is struck, a mutual account is open and current.-Id. 6. A PAYMENT DOES NOT MAKE AN ACCOUNT MUTUAL.-A payment, whether it be made in money or of an article of personal property of a stipulated value, made on an account and intended as a payment, and not as a set-off pro tanto, does not make an account mutual.-id. 7. PAYMENT ON AN ACCOUNT.-Where money is delivered by one party to the other, and credited on account by him who received it, it will be treated as intended as a payment, unless it is shown to have been 8. GENERALLY.-See note to Sec. 339, ante.-Adams 345. The limitations prescribed in this Chapter apply to actions brought in the name of the State, or for the benefit of the State, in the same manner as actions by private parties. NOTE.-Stats. 1850, p. 343. to 346. An action to redeem a mortgage of real property, with or without an account of rents and profits, may be brought by the mortgagor or those claiming under him, against the mortgagee in possession, or those claiming under him, unless he or they have continuously maintained an adverse possession of the mortgaged premises for five years after breach of some condition of the mortgage. NOTE. This section was added by Act of April 1st, 1872. when there are two or more such mortgages. 347. If there is more than one such mortgagor, Same, or more than one person claiming under a mortgagor, some of whom are not entitled to maintain such an action under the provisions of this Chapter, any one of them who is entitled to maintain such an action may redeem therein a divided or undivided part of the mortgaged premises, according as his interest may appear and have an accounting, for a part of the rents and profits proportionate to his interest in the mortgaged premises, on payment of a part of the mortgage money, bearing the same proportion to the whole of such money as the value of his divided or undivided. interest in the premises bears to the whole of such premises. NOTE. This section was added by Act of April 1st, 1872. N. S. 34 7 1873-41. When an action is com menced. Exception, where defendant is out of the State. CHAPTER IV. GENERAL PROVISIONS AS TO THE TIME OF COMMENCING ACTIONS. SECTION 350. When an action is commenced. 351. Exception, where defendant is out of the State. 352. Exception, as to persons under disabilities. 353. Provision where person entitled dies before limitation expires. 354. In suits by aliens, time of war to be deducted. 359. This Title not applicable to actions against Directors, 360. Acknowledgment or new promise must be in writing. 361. Limitation laws of other States, effect of. 362. Existing causes of action not affected. 363. Word "action" construed, how. 350. An action is commenced, within the meaning of this Title, when the complaint is filed. NOTE.-Stats. 1850, p. 343. To prevent the bar of the Statute of Limitations, no other proceeding is necessary except filing the complaint, when, for all purposes of the statute, the action is commenced. The issuance of summons is not necessary to the commencement of the action.-Sharp vs. Maguire, 19 Cal., p. 577. See, also, Allen vs. Marshall, 34 Cal., p. 166; Pimental vs. San Francisco, 21 Cal., p. 351; Adams vs. Patterson, 35 Cal., p. 122. 351. If, when the cause of action accrues against a person, he is out of the State, the action may be commenced within the term herein limited, after his return to the State, and if, after the cause of action accrues, he departs from the State, the time of his absence is not part of the time limited for the commencement of the action. NOTE.-Stats. 1850, p. 343. See Palmer vs. Shaw, 16 Cal., p. 93; Nelson vs. Nelson, 6 Cal., p. 430. as to perdisabilities 352. If a person entitled to bring an action, men- Exception, tioned in Chapter III of this Title, be, at the time the sons under cause of action accrued, either: 1. Within the age of majority; or, 2. Insane; or, 3. Imprisoned on a criminal charge, or in execution under the sentence of a criminal Court for a term less than for life; or, 4. A married woman, and her husband be a necessary party with her in commencing such action: -The time of such disability is not a part of the time limited for the commencement of the action. NOTE.-Stats. 1863, p. 325. 1. ACTION TO SET ASIDE DEED OF INSANE MAN.If a person, while insane, is fraudulently induced to execute a conveyance of his property to another, the Statute of Limitations will not commence running against the grantor's right to commence an action to set aside the deed until he recovers his reason and discovers what he has done.-Crowther vs. Rowlandson, 27 Cal., p. 376. 2. MARRIED WOMEN.-The statute runs against a married woman in all those actions to which her husband is not a necessary party with her, in commencing the action the same as other parties.-Wilson vs. Wilson, 36 Cal., p. 447. 3. SEPARATE PROPERTY.-Actions may be brought by the wife when they concern her separate property, or are against her husband, etc.-Wilson vs. Wilson, 36 Cal., p. 447. where per dies before expires. 353. If a person entitled to bring an action die Provision before the expiration of the time limited for the com- son entitled mencement thereof, and the cause of action survive, limitation an action may be commenced by his representatives, after the expiration of that time, and within six months from his death. If a person against whom an action may be brought die before the expiration of the time limited for the commencement thereof, and the cause of action survive, an action may be commenced against his representatives, after the expiration of that |