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" Except as otherwise provided by law in the case of income, warprofits, 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... "
Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ... - Page 102
by United States - 1911 - 509 pages
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Supreme Court Reporter, Volume 8

1888 - 1450 pages
...secretary of the treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...wrongfully collected; also to repay to any collector or deputy-collector the full amount of such sums of money as may be recovered against him in any court,...
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Supreme Court Reporter, Volume 8

1888 - 1462 pages
...secretary of the treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...wrongfully collected; also to repay to any collector or deputy-collector the full amount of such sums of money as may be recovered against him in any court,...
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The Supreme Court Reporter, Volume 13

1893 - 1094 pages
...secretary of the treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...in amount, or in any manner wrongfully collected. " Regulations were prescribed by the secretary of the treasury, the only ones of importance in this...
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Federal Decisions: Cases Argued and Determined in the Supreme ..., Volume 11

1885 - 916 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 wrongfully collected," etc. The power thus vested in the commissioner of revenue is to be exercised under the supervision...
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Decisions of the First Comptroller in the Dept. of the Treasury, Volume 6

United States. Comptroller of the Treasury - 1885 - 414 pages
...by section 3220 of the Revised Statutes, which gives a right, on proper allowance, to payment of " the full amount of such sums of money as may be recovered against him [the Collector] in any court * * * , with the cost and expenses of suit." lu a case of like character...
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Decisions of the first comptroller in the department of the ..., Volume 6

United States treasury dept - 1885 - 424 pages
...by section 3220 of the Revised Statutes, which gives a right, on proper allowance, to payment of " the full amount of such sums of money as may be recovered against him [the Collector] in any court * * ยป , with the cost and expenses of suit." In a case of like character...
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Internal Revenue Laws: Including Title XXXV, and Other Portions of the ...

United States - 1886 - 280 pages
...Secretary of the Treasmy, is authorized, on appeal to him made, to remit, refund, &cand pay back all taxes erroneously or illegally assessed or collected,...by him, with the cost and expenses of suit ; also ahi damages and costs recovered ' against any assessor, assistant assessor, collector, deputy collector,...
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Supreme Court Reporter, Volume 6

United States. Supreme Court - 1886 - 1238 pages
...on appeal to him made, to remit, refund, and payback all taxes erroneously or illegally assessed or collected without authority, and all taxes that appear...in amount, or in any manner wrongfully collected." Section 3228, which the defendant pleaded in bar of the suit, declares "that all claims for the refunding...
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Decisions of the Department of the Interior and the General Land ..., Volume 5

United States. Department of the Interior - 1887 - 810 pages
...Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund and pay back all taxes erroneously or illegally assessed or collected,...in amount, or in any manner wrongfully collected, etc. The real question before the court in these several cases was, whether the court could inquire...
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Decisions of the Department of the Interior and the General Land ..., Volume 5

United States. Department of the Interior - 1887 - 774 pages
...taxes erroneously or illegally assessed or collected, all penalties collected without authority, an J all taxes that appear to be unjustly assessed or excessive...in amount, or in any manner wrongfully collected, etc. The real question before the court in these several cases was, whether the court could inquire...
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