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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... "
Internal Revenue Laws in Force: With an Appendix Containing Laws of a ... - Página 31
por United States - 1879
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - 1864 - 352 páginas
...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...
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 páginas
...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,...
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Cases Decided in the Court of Claims of the United States, Volume 69

United States. Court of Claims - 1930 - 854 páginas
...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...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 páginas
...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,...
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Cases Decided in the Court of Claims of the United States, Volume 72

United States. Court of Claims - 1932 - 800 páginas
...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...
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The Statutes at Large, Treaties, and Proclamations of the United ..., Volume 14

United States - 1868 - 1026 páginas
...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,...
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An Analytical Digest of the Laws of the United States, Volume 2

Frederick Charles Brightly - 1869 - 680 páginas
...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...
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Reports of Cases Decided in the Circuit and District Courts of the ..., Volume 2

Lewis Hamilton Bond, United States. Circuit Court (6th Circuit) - 1872 - 526 páginas
...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 wrongfully collected," etc. The power thus vested in the commissioner of revenue is to be exercised under the supervision...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1875 - 782 páginas
...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...
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The Executive Departments of the United States Government: Their ...

Webster Elmes - 1879 - 692 páginas
...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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