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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 - Page 183
by John F. Sherwood - 1925 - 205 pages
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The Executive Departments of the United States Government: Their ...

Webster Elmes - Executive departments - 1879 - 692 pages
...regulations of the Secretary of the Treasury, the Commissioner is authorized, on appeal to him, to remit, refund, and pay back all taxes erroneously or illegally...penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It...
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The Executive Departments of the United States at Washington: A ...

Webster Elmes - Executive departments - 1879 - 570 pages
...illegally assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It is provided, however, that where a second assessment is made in a case of a return alleged to be...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 273-274

Law reports, digests, etc - 1921 - 2116 pages
...regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or Illegally...in amount, or in any manner wrongfully collected." Section 3226 (section 5949) provides: "No suit shall be maintained in any court for the recovery of...
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The United States Government: Its Organization and Practical Workings ...

George N. Lamphere - Executive departments - 1880 - 310 pages
...subject to the regulations prescribed by the Secretary of the Treasury, on appeal made to him, to refund all taxes erroneously or illegally assessed or collected,...in amount, or in any manner wrongfully collected. He may prescribe, for use in the prevention and detection of frauds by distillers of spirits, such...
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The Federal Reporter, Volume 136

Law reports, digests, etc - 1905 - 1120 pages
...Commissioner of Internal Revenue is authorized to — "Pay back all taxes erroneously or Illegally assessed or collected • • * also to repay to any collector...may be recovered against him In any court, for any internal taxes collected by him." Section 3220. They also provide that : "No suit shall be maintained...
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The United States Government: Its Organization and Practical Workings ...

George N Lamphere - Executive departments - 1880 - 320 pages
...subject to the regulations prescribed by the Secretary of the Treasury, on appeal made to him, to refund all taxes erroneously or illegally assessed or collected,...collected without authority, and all taxes that appear tobeunjustly assessed or excessive in amount, or in any manner wrongfully collected. He may prescribe,...
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Cases Decided in the Court of Claims of the United States at the ..., Volume 15

United States. Court of Claims - Law reports, digests, etc - 1880 - 746 pages
...regulations prescribed by the Secretary of the Treasury, is 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 appear to be unjustly assessed or excessive in amount, or in any manner...
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Reports of Cases Argued and Determined in the District Courts of ..., Volume 9

Robert Dewey Benedict, Benjamin Lincoln Benedict - Law reports, digests, etc - 1880 - 616 pages
...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." By the Act of 1862 (section 35) this refunding was authorized in the case of taxes paid by levy and...
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Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., Volume 1

United States. Congress. Senate - United States - 1880 - 1124 pages
...hereby, authorized, on appeal to him made, to remit, refund, aud pay back all taxée 1 1 Touccuiely or illegally assessed or collected, all 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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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Volume 29

United States. Congress. House - United States - 1881 - 868 pages
...paid. The Revised Statutes, section 3220, provide that the Commissioner of Internal Revenue — " Shall repay to any collector or deputy collector the full...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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