 | George Sewall Boutwell - Internal revenue law - 1864 - 352 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 P Vi -M i IT i ii; T nj Commissioner to wrongmlly collected, and also repay to collectors or deputy... | |
 | United States - Internal revenue law - 1866 - 172 pages
...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 assessed...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,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...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; * * *. " § 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...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 assessed....penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...the commissioner, subject to regulations prescribed by the Secretary of the Treasury, to refund and pay back all taxes erroneously or illegally assessed...penalties collected without authority, and all taxes unjustly assessed or excessive in amount, or in any manner wrongfully collected. The provisions of... | |
 | United States - Session laws - 1868 - 1026 pages
...Treasury, shall be, and is hereby, authorized, on appeal refunded. to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed...penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected,... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...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... | |
 | United States. Department of Justice - Attorneys general's opinions - 1875 - 782 pages
...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... | |
 | Webster Elmes - Executive departments - 1879 - 692 pages
...Secretary of the Treasury, the Commissioner is authorized, on appeal to him, to remit, refund, and pay back all taxes erroneously or illegally assessed...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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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... 
