delivered the opinion of the Court.
Thе Commonwealth of Virginia, ex rel. Vincent Pross, Comptroller (the Commonwealth), appeals from an order dismissing its motion for judgment against the Board of Supervisors of the County of Spotsylvania and the former County Administrator (collectively, the Board) as time-barred.
The motion for judgment, dated November 30, 1979, demanded reimbursement of a portion of certain funds advanced to the Board by the Virginiа Division of Justice and Crime Prevention, an agency of the Commonwealth. Invoking the provisions of Cоde § 15.1-552, the Board demurred on the ground the suit was filed more than six months after the Commonwealth’s claim wаs disallowed. Over the Commonwealth’s objection, the trial court admitted parol testimony which showed that, although the official minutes of the meetings of the Board did not so reflect, the Board hаd voted on July 25, 1978, to disallow the claim and had given the Commonwealth written notice to that effeсt. The trial court held that the Commonwealth was a “person” subject to the time limi *494 tation prescribed in the statute, ruled that the limitation was jurisdictional, sustained the demurrer, and dismissed the motion for judgment.
The record reveals several errors in the proceedings below. “[T]he defense that the stаtutory limitation period has expired cannot be set up by demurrer.” Code § 8.01-235. “Upon demurrer, the test of the sufficiency of a motion for judgment is whether it states the essential elements of a cаuse of action, not whether evidence might be adduced to defeat it.”
Lyons
v.
Grether,
We will reverse the judgment, however, because the trial court erred in holding that the Commonwealth was a “person” subject to the statutory time limitation in issue.
Insofar as relevant here, Code § 15.1-552 provides:
When a claim of any person agаinst a county is disallowed ... by the board of supervisors . . . such person . . . may appeal from the decision of the board to the circuit court . . . but in no case shall the appeal be taken after the lapse of six months from the date of the decision ....
It is an ancient rule of statutory сonstruction, one consistently applied by this Court for more than a century, that the sovereign is nоt bound by a statute of general application, no matter how comprehensive the language, unless named expressly or included by necessary implication.
It is old and familiar law, and is applicable to the state as well as the crown, at common law, that where a statute is general, and any prerogative, right, title or interest is diverted or taken from the king, in such case, the king shall not be bound unless the statute is made by express words or nеcessary implication to extend to him.
Whiteacre, sheriff
v.
Rector & wife,
*495
In particular, this rule, most recently applied in
Deal
v.
Commonwealth,
The ruling sustaining the Board’s demurrer imposes a time limitation upon the sovereign’s power to collect money due the public purse. 1 Code § 8.01-231 plainly provides that “[n]o statute of limitations which shall not in express terms apply to the Commonwealth shall be deemed a bar to any proceeding by or on behalf of the same.” That statutе is absolute and unqualified. It makes no distinction between so-called “pure” statutes of limitation (thоse which time-restrict the availability of a remedy) and “special” limitations (those prescribed by statute as an element of a newly-created right). 2 Hence, whether the time limitation presсribed in Code § 15.1-552 is “special” and “jurisdictional”, as the Board contends, or merely procedurаl, it does not operate as “a bar to any proceeding by or on behalf of the [Commоnwealth] .” 3
We hold that the Commonwealth is not a “person” subject to the time limitation in issue and that thе trial court erred in dis *496 missing the Commonwealth’s motion for judgment. We will, therefore, reverse the judgment and rеmand the case for a trial on the merits.
Reversed and remanded.
Notes
The Comptroller is empowered under Code § 8.01-196 to “institutе and prosecute all proceedings proper to enforce payment of mоney to the Commonwealth.”
See Harper
v.
City of Richmond,
See City of South Norfolk
v.
Dail,
