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" The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority,... "
Income Tax Accounting - 183. lappuse
autors: John F. Sherwood - 1925 - 205 lapas
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - 1864 - 352 lapas
...refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner P Vi -M i IT i ii; T nj Commissioner to wrongmlly collected, and also repay to collectors or deputy...
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 lapas
...tn^?dto°?efuand an^ *s hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes . erroneously or illegally...penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount 26 or in any manner wrongfully collected,...
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Cases Decided in the Court of Claims of the United States, 69. sējums

United States. Court of Claims - 1930 - 854 lapas
...Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally...in amount, or in any manner wrongfully collected; * * *. " § 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 lapas
...the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back all taxes, erroneously or illegally....penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected,...
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Cases Decided in the Court of Claims of the United States, 72. sējums

United States. Court of Claims - 1932 - 800 lapas
...authorized the commissioner, subject to regulations prescribed by the Secretary of the Treasury, to refund and pay back all taxes erroneously or illegally...penalties collected without authority, and all taxes unjustly assessed or excessive in amount, or in any manner wrongfully collected. The provisions of...
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The Statutes at Large, Treaties, and Proclamations of the United ..., 14. sējums

United States - 1868 - 1026 lapas
...assessSecretary of the Treasury, shall be, and is hereby, authorized, on appeal refunded. to him made, to remit, refund, and pay back all taxes erroneously or illegally...penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected,...
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An Analytical Digest of the Laws of the United States, 2. sējums

Frederick Charles Brightly - 1869 - 680 lapas
...or collected, e*^rt'!ljnai' ** all penalties collected without authority, and all taxes that shall Brightly ; and also repay to collectors or deputy-collectors the full amount of such sums of money as shall...
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Reports of Cases Decided in the Circuit and District Courts of ..., 2. sējums

Lewis Hamilton Bond, United States. Circuit Court (6th Circuit) - 1872 - 526 lapas
...refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected," etc. The power thus vested in the commissioner of revenue is to be exercised under the supervision...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1875 - 782 lapas
...the Secretary of the Treasury, shall be and is hereby anthorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally...assessed or collected, all penalties collected without anthority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 248 lapas
...by the Secretary of the Treas- SS ury, is authorized, on appeal to him made, to remit, refund, &cand pay back all taxes erroneously or illegally assessed...may be recovered against him in any court, for any internal taxes collected by him, with the cost and expenses of suit ; also all damages and costs recovered...
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