 | 1905 - 1050 lapas
...Commissioner of Internal Revenue is authorized to — "Pay back all taxes erroneously or illegally assessed or collected • • » also to repay to any collector...collector the full amount of such sums of money as mny be recovered against him in any court, lor any internal taxes collected by him." Section 3220.... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 lapas
...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 callected without authority, and all taxes that appear to be unjustly assessed or excessive in amount,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...internal revenue ... to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, . . . also to repay to any collector or...money as may be recovered against him in any court," etc. Nowhere does it appear in that section or any act of Congress that an action to recover such excess... | |
 | 1926 - 1112 lapas
...3220, Revised Statutes (Compiled Statutes, § 5944), authorizes the Commissioner of Internal Revenue to repay to any collector or deputy collector the full amount of any sums of money which may have been recovered against him in any court on account of internal revenue... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 lapas
...subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed...excessive in amount, or in any manner wrongfully collected ;" * * * The provisions of this statute have been substantially the same as applied to all revenue... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 lapas
...subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed...excessive in amount, or in any manner wrongfully collected ;" * * * The provisions of this statute have been substantially the same as applied to all revenue... | |
 | Ernst Freund - 1928 - 786 lapas
...on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected without authority, and all taxes that appear...in amount, or in any manner wrongfully collected." Section 3228, which the defendant pleaded in bar of the suit, declares "that all claims for the refunding... | |
 | 1928 - 826 lapas
...hand. Stat. L., v. 40... A report showing all transactions relative to remitting, refunding, and paying back all taxes erroneously or illegally assessed or collected, all penalties collected ttithout authority, and all taxes that appear to he unjustly assessed or excessive in amount, or in... | |
 | United States. Congress. House Appropriations - 1929 - 44 lapas
...subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed...deputy collector the full amount of such sums of money that may be recovered against him- in any court for any internal revenue taxes collected by him, with... | |
 | Robert Hiester Montgomery - 1920 - 1320 lapas
...subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed...in amount, or in any manner wrongfully collected; .... "1~ Suits against the collector for recovery may be started after six months from date of appeal.... | |
| |
Except as otherwise provided in sections 284 and 319 of the revenue act of 1926, 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... 
