...appointed and qualified, and it shall be the duty of such successor to collect the same. SEC. 3220. The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasmy, is authorized, on appeal to him made, to remit, refund, &cand pay back all taxes erroneously...

...secretary were made by authority of section 3220 of the Revised Statutes. That section provides that "the commissioner of internal revenue, subject to regulations prescribed by the secretary, is authorized, on appeal to him made, to remit, refund, and payback all taxes erroneously or illegally...

...from the courl'of probable cause of seizure, inasmuch as that section provided as follows: "Sec. 3220. The Commissioner of Internal Revenue, subject to regulations...collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully...

...Opinion of the Court. the petition alleges that the judgment is wholly unpaid. Section 3220 provides that the Commissioner of Internal Revenue, subject to regulations...Treasury, is authorized, on appeal to him made, to repay all damages and costs recovered against any collector in any suit brought against him by reason...

...law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commissioner of Internal Revenue, subject to regulations...Secretary of the Treasury is authorized, on appeal made to him, to remit or refund such tax, or such part thereof as shall appear to him to be equitable...

...brought at any time within twelve months from the date of such appeal." Section nine prescribes : "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...

...carried costs. Code Prac. art. 157. i 41 CCA 677, 101 Fed. 1006. Section 3220, Rev. St., is as follows: "The commissioner of Internal revenue, subject to...collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount or in any manner wrongfully...

...before a final decision is made. Further, the original internal revenue act, in which by section 44 "the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury," was authorized to pay back duties erroneously and illegally collected by the government,...

...before a final decision is made. Further, the original internal revenue act, in which by section 44 "the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury," was authorized to pay back duties erroneously and illegally collected by the government,...

...§79. — Appeals to the Commissioner for a Return of Taxes. The Revised Statutes provide that : " The Commissioner of Internal Revenue, subject to regulations...collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully...