Any person who has paid any money, or delivered anything of value, lost upon any game or wager, may recover such money, thing, or its value, by action commenced within ninety (90) days from the time of such payment or delivery.
Code 1858, § 1771 (deriv. Acts 1799, ch. 8, § 4); Shan., § 3161; Code 1932, § 7814; T.C.A. (orig. ed.), § 23-1704.
Cross-References. Limitation of actions, §28-3-106.
Textbooks. Gibson's Suits in Chancery (7th ed., Inman), §§ 8, 18.
Tennessee Jurisprudence, 1 Tenn. Juris., Actions, § 11; 3 Tenn. Juris., Attachment and Garnishment, § 5; 13 Tenn. Juris., Gaming, Gambling and Gambling Contracts, § 15.
Law Reviews.
Federal Income Tax — Deductibility of Wagering Losses, 1 Vand. L. Rev. 145.
Cited: Mathes v. State, 173 Tenn. 511, 121 S.W.2d 548, 1938 Tenn. LEXIS 36 (1938); Clemmer Motor Co. v. Towler, 179 Tenn. 295, 165 S.W.2d 581, 1942 Tenn. LEXIS 23 (1942).