soriano argued december decided january petitioner resident philippines sued claims recover compensation requisitioning philippine guerrilla forces certain equipment supplies japanese occupation philippine islands suit filed six years last alleged requisition held suit barred statute limitations pp period limitation applicable petitioner case claims affected filed claim army claims service pp existence hostilities japanese occupation philippines toll statute limitations petitioner case hanger abbott wall distinguished pp limitations conditions upon government consents sued must strictly observed exceptions thereto implied petitioner suit filed within three years cessation hostilities barred even limitation statute applicable pp prew savoy george foley argued cause petitioner brief savoy jay pfotenhauer roger fisher argued cause brief solicitor general rankin assistant attorney general doub melvin richter william ross justice clark delivered opinion suit filed claims petitioner resident philippines recover compensation requisitioning philippine guerrilla forces certain foodstuffs supplies equipment merchandise japanese occupation philippine islands decision merits require determination status philippine guerrillas unit operating service reach question determined claims lacks jurisdiction claim filed within period provided statute stat july pursuant philippine independence act president roosevelt ordered philippine army service armed forces fall bataan corregidor elements philippine army fled hills continued military resistance japanese guerrilla units units time time requisitioned commandeered supplies philippine civilians petitioner contends units part army implied authority bind pay supplies alleges september last requisition january delivered supplies guerrilla units value filed claim amount army claims service march claim denied june thereafter april six years last alleged requisition action filed claims government moved dismiss several grounds including statutory limitation period run units part philippine forces manner responsible per curiam order cl issue drawn pleadings claims dismissed suit authority logronio cl supp effect reaffirmed earlier holdings members guerrilla units philippine army part army limitation question passed upon granted certiorari determine validity claims petitioner others like position issuance writ case claims compania maritima cl supp held philippine resident seeking redress legal disability hostilities japan continued held claim person must filed within three years disability ceases september apprehensive rule might applied case petitioner requested granted permission argue limitation question said raised considered time dismissal claims petitioner urges suit timely filed first required present claim army claims service prosecute action claims administrative procedure points exhausted june suit filed april less three years thereafter fail contention argues war suspended running statute therefore tolled september hostilities ceased japan agree either contention settled since kendall congress creating claims restricted jurisdiction kendall held congress act creating claims gave government consent sued therein certain classes claims others might asserted including claims declared barred asserted within time limited statute latter cases jurisdiction given filed within six years claim first accrues unless claimant legal disability beyond seas time claim accrues event suit must filed within three years disability ceases stat said kendall supra superadd enumerated authority engraft another disability upon statute disability arising sickness surprise inevitable accident might prevent claimant suing within time prescribed petitioner asserts action accrue denial claim army claims service time admits claim filed based alleged delivery supplies promise future payment claim allowed philippine government claim asserted proceeding contrary based alleged taking property without compensation violation fifth amendment petitioner us hold compensation case filed administrative denial claim filed army claims service even claims laid theory directed congress made requirement restricted jurisdiction claims circumstances us say exhaustion administrative remedies case prerequisite jurisdiction claims engraft another disability upon statute thus frustrate purpose congress furthermore limitless extension period limitation congress expressly provided prosecution claims government claims reach petitioner second contention cause action alleged petitioner compensation supplies taken guerrillas japanese occupation philippines alleges complaint action accrued time taking maintained within six years thereafter existence hostilities claims tolled statute depends hanger abbott wall support position reliance misplaced case involved private citizens government applicability claims sovereign see haycraft wall permit application doctrine urged petitioner impose tolling statute every act passed congress example statutes permitting suits tax refunds tort actions alien property litigation patent cases claims government affected strangely enough congress required provide expressly statute period limitation extended war congress entitled assume limitation period prescribed meant period intent mind congress passed specific legislation time seen fit toll statutes limitations war long decided limitations conditions upon government consents sued must strictly observed exceptions thereto implied sherwood cases cited furthermore even hostilities prevented petitioner filing claim condition regarded creating disability claim nonetheless barred express terms statute filed within three years cessation hostilities wit september likewise petitioner claimed disability trading enemy act better position timely action necessary date true claim disability specifically provided persons beyond seas even provision applicable petitioner applicability urged pass upon unmindful enforcement rule might result hardship cases perhaps frustrate expectations philippine citizens good faith supplied recognized guerrilla units considerations us enforce relief sovereign within limits established congress petitioner six years within act filed claim whatever expiration three years date alleges last taking occurred claim filed army claims service basis alleged contract claim denied within less three months filed left petitioner two half years additional time pursue compensation remedy still nothing almost three years filed suit claims time claim theory barred statute judgment therefore affirmed footnotes every claim claims jurisdiction shall barred unless petition thereon filed claim referred senate house representatives head executive department within six years claim first accrues petition claim person legal disability beyond seas time claim accrues may filed within three years disability ceases philippine independence act march stat et provides pertinent part philippine islands recognizes right expropriate property public uses maintain military reservations armed forces philippines upon order president call service armed forces military forces organized philippine government military order president roosevelt dated july fed reg provides pertinent part hereby call order service armed forces period existing emergency place command general officer army designated secretary war time time organized military forces government commonwealth philippines victorio supp vacated cl supp logronio cl supp overruling second victorio opinion supra august functions army claims service established april extended include consideration certain types guerrilla claims claims civilians compensation supplies delivered guerrillas japanese occupation provided clear understanding time supplies equipment services purchased contracted payment eventually made see order general macarthur commanding general armed forces western pacific dated august claims actually asserted philippine government approved claims service paid government congress advanced expenses army philippines stat various times war similar special appropriations made appropriations philippine government paid whatever claims found valid discussion operation army claims service philippines see victorio supp claims held dino cl claim similar one involved first asserted appropriate administrative agency rule abandoned see discussion tan cl supp cases cited congress specifically tolled statute limitations actions government second world war soldiers sailors civil relief act stat app providing suspension limitations suits servicemen trading enemy act stat app suspending limitations suits alien property custodian respecting vested property however statute limitations enlarged congress claims petitioner stat app word enemy used herein shall deemed mean purposes trading act individual partnership body individuals nationality resident within territory including occupied military naval forces nation war resident outside business within territory corporation incorporated within territory nation war incorporated within country business within territory present saving clause see note supra enacted however statute stat ed also saving clause contained specific disability persons beyond seas time claim accrued amendment merely substituted general saving clause prior clause specifically set forth various disabilities justice douglas justice black justice frankfurter concur dissenting petitioner sued claims without first presenting claim army claims service think claims warranted dismissing army claims service established april general douglas macarthur process claims one army claims service questioned whether expenses incurred guerrilla organizations paid appropriated funds august general macarthur advised army claims service authorize payment claims one directive stated army assume responsibility paying certain claims arising activities guerrilla forces philippines responsibility limited claims value goods services essential carrying operations enemy payments made claims arising activities recognized guerrilla forces claims paid appropriation expenses army philippines payment made claims clear understanding time supplies equipment services purchased contracted payment eventually made must clear intention part guerrilla commander vendor employee obligation created must definitely shown provision supplies equipment services intended patriotic donation common cause enemy must also definitely shown supplies equipment services essential operation guerrilla forces statutory scheme payment expenses guerrilla forces therefore demonstrates claim sustained merits runs fact approved claims paid philippine government mere administrative detail acted respect disbursing agency hence petitioner properly first presented claim army claims service rejected june statute held run date general rule claim must first processed administrative agency accrue agency refuses payment see taylor cf clark view claims earlier case involving problem see dino cl think claims position dino case correct one