 | United States. Court of Claims - 1930 - 854 pages
...estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit,...in amount, or in any manner wrongfully collected; * * *. " ยง 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue... | |
 | United States. Court of Claims - 1932 - 800 pages
...in the same manner as refunds are made of taxes " erroneously or Dluentinc Opinion by Judge Willlama illegally assessed or collected, all penalties collected...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 - 1867 - 410 pages
...prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back all taxes, erroneously....penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected,... | |
 | United States - 1879 - 250 pages
...by the Secretary of the Treas- SS ury, is authorized, on appeal to him made, to remit, refund, &cand pay back all taxes erroneously or illegally assessed...in amount, or in any manner wrongfully collected; also to repay to any collector or deputy collector the full amount of such sums of money as may be... | |
 | Webster Elmes - 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...penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It... | |
 | 1921 - 2116 pages
...subject to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously...amount, or in any manner wrongfully collected." Section 3226 (section 5949) provides: "No suit shall be maintained in any court for the recovery of any internal... | |
 | Robert Dewey Benedict, Benjamin Lincoln Benedict - 1880 - 616 pages
...subject to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously...excessive in amount, or in any manner wrongfully collected ; also to repay to any collector or deputy collector the full amount of such sums of money as may be... | |
 | George N. Lamphere - 1880 - 310 pages
...subject to the regulations prescribed by the Secretary of the Treasury, on appeal made to him, to refund all taxes erroneously or illegally assessed or collected,...in amount, or in any manner wrongfully collected. He may prescribe, for use in the prevention and detection of frauds by distillers of spirits, such... | |
 | United States. Congress. House - 1882 - 810 pages
...to regulations* prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously...in amount, or in any manner wrongfully collected; also to repay to any collector or deputy collector the lull amount of such sums of money as may be... | |
 | 1904 - 906 pages
...subject to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously...in amount, or in any manner wrongfully collected; also to repay to any collector or deputy collector the full amount of euch sums of money as may be... | |
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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... 
