 | United States. Supreme Court - Law reports, digests, etc - 1875 - 732 pages
...contrary. It is true that the Internal Revenue Act of 1864 authorizes the Commissioner of Internal Revenue, on appeal to him made, to remit, refund, and pay back...taxes erroneously or illegally assessed or collected,* and the amended act of July 13th, 1866, declares that no suit shall he maintained for the recovery... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...Remission, the burden of Proof of Good Faith shall be upon Claimant. SEC. 44. And be it further enacted, [That the Commissioner of Internal Revenue, subject...taxes, erroneously or illegally assessed or collected, all .penalties collected without authority, and all taxes that shall appear to be unjustly assessed... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 1070 pages
...3220, Revised Statutes. This section provides a remedy for the taxpayer by authorizing the Commissioner to remit, refund, and pay back all taxes erroneously or illegally assessed or collected or in any manner wrongfully collected. Subsequent sections amend sections of the Revised Statutes relating... | |
 | United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...authorized the commissioner, subject to regulations prescribed by the Secretary of the Treasury, to refund and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes unjustly assessed or excessive in amount,... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...secretary of the treasury, shall be and is hereby authorized, on appeal to him made, Duties illegally to remit, refund and pay back all taxes erroneously or illegally assessed or collected, e*^rt'!ljnai' ** all penalties collected without authority, and all taxes that shall appear to be unjustly... | |
 | United States. Department of Justice - Attorneys general's opinions - 1875 - 782 pages
...subject to regulations prescribed by the Secretary of the Treasury, shall be and is hereby anthorized, on appeal to him made, to remit, refund, and pay back...taxes erroneously or illegally assessed or collected, all penalties collected without anthority, and all taxes that shall appear to be unjustly assessed... | |
 | United States. Supreme Court - Law reports, digests, etc - 1875 - 732 pages
...follows: An act of June 30th, 1864,* enacts: "SECTION 44. That the Commissioner of Internal Revenue . . . is hereby authorized, on appeal to him made, to remit, refund, and pay back all duties erroneously or illegally assessed or collected." Section nineteen of an act of July 13th, 1866,f... | |
 | Webster Elmes - Executive departments - 1879 - 692 pages
...to 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 assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive... | |
 | Law reports, digests, etc - 1921 - 2116 pages
...interpretation of the following statutory provisions : "Sec. 3220. The Commissioner of Internal Revenue * * * Is authorized, on appeal to him made, to remit, refund,...taxes erroneously or illegally assessed or collected, • » • aiso to repay to any collector or deputy collector the full amount of such sums of money... | |
 | United States. Court of Claims - Law reports, digests, etc - 1880 - 746 pages
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is anthorized, on appeal to him made, to remit, refund, and pay back...taxes erroneously or illegally assessed or collected, all penalties collected without anthority, and all taxes that appear to be unjustly assessed or excessive... | |
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Except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and... 
