| 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. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...made of taxes " erroneously or Dluentinc Opinion by Judge Willlama illegally assessed or collected, all penalties collected without authority, and all...in amount, or in any manner wrongfully collected; * * *" In other words Congress intended, in the use of the words " pursuant to the provisions of section... | |
| Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...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, and also repay to collectors or deputy collectors the Ml amount of such sums of money as shall or may... | |
| United States - Session laws - 1868 - 1026 pages
...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, and also repay to collectors or dep- Collectors to be uty collet-tors the full amount of such sums... | |
| 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
...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 manner wrongfully collected." Internal Revenue. "Section 6. First: On cotton, raw or unmanufactured, two cents per pound." The act... | |
| 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... | |
| Webster Elmes - Executive departments - 1879 - 692 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... | |
| 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...any court, for any internal taxes collected by him." Section 3220. They also provide that : "No suit shall be maintained in any court for the recovery of... | |
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