 | United States. Supreme Court - 1875 - 732 σελίδες
...contrary. It is true that the Internal Revenue Act of 1864 authorizes the Commissioner of Internal Revenue, on appeal to him made, to remit, refund, and pay back...taxes erroneously or illegally assessed or collected,* and the amended act of July 13th, 1866, declares that no suit shall he maintained for the recovery... | |
 | United States - 1866 - 172 σελίδες
...tn^?dto°?efuand an^ *s hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes . erroneously or illegally...assessed or collected, all penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount 26 or in... | |
 | United States. Court of Claims - 1932 - 800 σελίδες
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner... | |
 | United States. Court of Claims - 1930 - 854 σελίδες
...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 pay back all taxes erroneously or illegally assessed or collected, all penalties... | |
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 1004 σελίδες
...the Senate and House of Representativei of the I'niir-l States of America in Congress assembled. That the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such... | |
 | Charles Noble Emerson - 1867 - 410 σελίδες
...the burden of Proof of Good Faith shall be upon Claimant. SEC. 44. And be it further enacted, [That the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back... | |
 | United States. Court of Claims - 1925 - 1070 σελίδες
...3220, Revised Statutes. This section provides a remedy for the taxpayer by authorizing the Commissioner to remit, refund, and pay back all taxes erroneously or illegally assessed or collected or in any manner wrongfully collected. Subsequent sections amend sections of the Revised Statutes relating... | |
 | Frederick Charles Brightly - 1869 - 680 σελίδες
...secretary of the treasury, shall be and is hereby authorized, on appeal to him made, Duties illegally to remit, refund and pay back all taxes erroneously or illegally assessed or collected, e*^rt'!ljnai' ** all penalties collected without authority, and all taxes that shall appear to be unjustly... | |
 | United States. Supreme Court - 1875 - 732 σελίδες
...of June 30th, 1864,* enacts: "SECTION 44. That the Commissioner of Internal Revenue . . . is hereby authorized, on appeal to him made, to remit, refund, and pay back all duties erroneously or illegally assessed or collected." Section nineteen of an act of July 13th, 1866,f... | |
 | United States - 1879 - 250 σελίδες
...law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commissioner of Internal Revenue, subject to regulations...Secretary of the Treasury is authorized, on appeal made to him, to remit or refund such tax, or such part thereof as sluill appear to him to be equitable... | |
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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... 
