 | 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... | |
 | 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...collected, all penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount 26 or in any manner... | |
 | United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully... | |
 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...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 pay back all taxes erroneously or illegally assessed or collected, all penalties... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...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 to regulations prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 1004 pages
...the Senate and House of Representativei of the I'niir-l States of America in Congress assembled. That the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such... | |
 | 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... | |
 | 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
...to in your question contain the following provisions : " Section 44. And be it further enacted, That the Commissioner of Internal Revenue, 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... | |
 | United States. Supreme Court - Law reports, digests, etc - 1875 - 732 pages
...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... | |
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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... 
