 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 102by United States - 1911 - 509 pagesFull view - About this book
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1888 - 816 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,...any collector or deputy collector the full amount of suck sums of money as may be recovered against him in any court, for any internal taxes collected by... | |
 | Appellate courts - 1900 - 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,...for any internal taxes collected by him, with the costs and expenses of suit; also all damages and costs recovered against any assessor, assistant assessor,... | |
 | United States. Supreme Court - Law reports, digests, etc - 1892 - 774 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 case... | |
 | United States. Supreme Court - Law reports, digests, etc - 1893 - 776 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 case... | |
 | Law reports, digests, etc - 1895 - 884 pages
...section 3220 of the Revised Statutes it is made the duty of the Commissioner of Internal Revenue " to repay to any collector or deputy collector the...collected by him, with the cost and expenses of suit." From these several provisions of the acts of Congress the inference necessarily to be drawn is that... | |
 | United States. Comptroller of the Treasury - Expenditures, Public - 1900 - 1112 pages
...the Commissioner of Internal Revenue to refund taxes erroneously collected is as follows: back all taxes erroneously or illegally assessed or collected,...in amount, or in any manner wrongfully collected.'' The question in the Kaufman case (11 Ot. 01., 659) was whether the Court of Claims had jurisdiction... | |
 | Bruce Wyman - Administrative law - 1903 - 660 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,...such sums of money as may be recovered against him. SEC. 3221, as amended by section 6, act of March 1, 1879 (20 Stat., 321). The Secretary of the Treasury,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1904 - 666 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,...for any internal taxes collected by him, with the costs and expenses of suit; also all damages and costs recovered against any assessor, assistant assessor,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1904 - 668 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,...for any internal taxes collected by him, with the costs and expenses of suit; also all damages and costs recovered against any assessor, assistant assessor,... | |
 | United States. War Department - 1904 - 764 pages
...to him to remit, remise, and pay back taxes erroneously or illegally received, or penalties imposed without authority, and all taxes that appear to be...manner wrongfully collected; also to repay to any provincial treasurer or his deputy the full amount of such sums of money as may be recovered against... | |
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