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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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Laws of the United States, Internal Revenue

1866
...hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes . erroneously or illegally assessed or collected,...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 United States Court of Claims, Volume 69

United States. Court of Claims - Law reports, digests, etc - 1930
...regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...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, Containing the Law of June 30, 1864 ...

CHARLES N. EMERSON - 1867
...Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back all taxes, erroneously or illegally assessed or collected,....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 United States Court of Claims, Volume 72

United States. Court of Claims - Law reports, digests, etc - 1932
...commissioner, subject to regulations prescribed by the Secretary of the Treasury, to refund and pay back all taxes erroneously or illegally assessed or collected,...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 States of ...

United States - Session laws - 1868
...be, and is hereby, authorized, on appeal refunded. to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...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 - Law - 1869
...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) - Law reports, digests, etc - 1872
...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 - Attorneys general's opinions - 1875
...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 manner wrongfully collected." Internal Revenue. "Section 6. First: On cotton, raw or unmanufactured, two cents per pound." The act...
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The Executive Departments of the United States Government: Their ...

Webster Elmes - Executive departments - 1879 - 557 pages
...the Treasury, the Commissioner is authorized, on appeal to him, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...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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The Executive Departments of the United States at Washington: A ...

Webster Elmes - Electronic books - 1879 - 557 pages
...illegally assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It is provided, however, that where a second assessment is made in a case of a return alleged to be...
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