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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 United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...Treasury, is authorized, on ap- s,d™i-of peal to him made, to remit, refund, and pay tie*' etc' back all taxes erroneously or illegally assessed or...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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United States Courts of Appeals Reports: Cases Adjudged in the ..., Volume 12

Law reports, digests, etc - 1895 - 884 pages
...section 3220 of the Revised Statutes it is made the duty of the Commissioner of Internal Revenue " to repay to any collector or deputy collector the...may be recovered against him in any court, for any internal taxes collected by him, with the cost and expenses of suit." From these several provisions...
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Decisions of the Comptroller of the Treasury, Volume 6

United States. Comptroller of the Treasury - Expenditures, Public - 1900 - 1112 pages
...authorizes the Commissioner of Internal Revenue to refund taxes erroneously collected is as follows: back all taxes erroneously or illegally assessed or...in amount, or in any manner wrongfully collected.'' The question in the Kaufman case (11 Ot. 01., 659) was whether the Court of Claims had jurisdiction...
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The Principles of the Administrative Law Governing the Relations of Public ...

Bruce Wyman - Administrative law - 1903 - 660 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...such sums of money as may be recovered against him. SEC. 3221, as amended by section 6, act of March 1, 1879 (20 Stat., 321). The Secretary of the Treasury,...
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Annual Reports of the Secretary of War, Volume 14

United States. War Department - 1904 - 764 pages
...to him to remit, remise, and pay back taxes erroneously or illegally received, or penalties imposed without authority, and all taxes that appear to be...manner wrongfully collected; also to repay to any provincial treasurer or his deputy the full amount of such sums of money as may be recovered against...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1904 - 666 pages
...have been unjustly assessed or excessive in amount, or in any manner wrongfully collected; and also "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 costs and expenses of suit;" while sections 3226, 3227, and...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1904 - 668 pages
...have been unjustly assessed or excessive in amount, or in any manner wrongfully collected; and also "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 costs and expenses of suit;" while sections 3226, 3227, and...
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Acts of the Philippine Commission, No.1-1800

Law - 1904 - 762 pages
...to him to remit, remise, and pay back taxes erroneously or illegally received, or penalties imposed without authority, and all taxes that appear to be...amount or in any manner wrongfully collected; also to repav to any provincial treasurer or his deputy the full amount of sucn sums of money as may be recovered...
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Annual Reports of the War Department, Volume 14

United States. War Department - 1904 - 770 pages
...erroneously or illegally received, or penalties imposed without authority, and all taxes that appear to he unjustly assessed or excessive in amount or in any manner wrongfully collected; also to repay to any provincial treasurer or his deputy the full amount of such sums of money as may be recovered against...
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The Supreme Court Reporter, Volume 26

Law reports, digests, etc - 1906 - 810 pages
...was considered. It authorized the Commissioner of Internal Revenue "to remit, refund, and pay back all taxes . . . that appear to be unjustly assessed...in amount, or in any manner wrongfully collected." The words in italies are identical with those in the act of May 12, which are relied on by defendant...
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