 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of (the) Internal Revenue, according to the provisions of law...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein : Provided, That if such decision is delayed... | |
 | Ferdinand Adolphus Wyman - 1895 - 224 pages
...any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of (the) Internal Revenue, according to the provisions of law...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein: Provided, That if such decision is delayed... | |
 | United States - 1900 - 482 pages
...have been excessive or in any manner wrongfolly collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein: Provided, That if such decision is delayed... | |
 | United States. Supreme Court - 1901 - 1148 pages
...have been erroneously or illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to...of the Treasury established in pursuance thereof, and a decision of «aid Commissioner be had thereon, unless such suit shall be brought within six months... | |
 | Bruce Wyman - 1903 - 660 pages
...have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein: Provided, That if such decision is delayed... | |
 | United States. Supreme Court - 1904 - 856 pages
...have been erroneously or illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to...of the Treasury established in pursuance thereof, and a decision of said commissioner shall be had thereon, unless such suit shall be brought within... | |
 | 1905 - 1080 pages
...have been erroneously or illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard, it is held that the word 'Чах" means a tax which is in a condition to be collected as a tax and... | |
 | United States - 1911 - 550 pages
...have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein: Provided, That if such decision is delayed... | |
| |
... tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund... 
