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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... "
Cases Decided in the Court of Claims of the United States - Страница 946
по United States. Court of Claims - 1925
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Cases Argued and Adjudged in the Supreme Court of the ..., Том 21; Том 88

United States. Supreme Court - 1875 - 732 страници
...Internal Revenue Act of 1864 authorizes the Commissioner of Internal Revenue, on appeal to him made, to remit, refund, and pay back all 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...

Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 страници
...prescribed by the Secretary of the 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, all .penalties collected without authority, and all taxes that shall appear to be unjustly assessed...

An Analytical Digest of the Laws of the United States

Frederick Charles Brightly - 1869 - 680 страници
...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...

Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1875 - 782 страници
...prescribed by the Secretary of the Treasury, shall be and is hereby anthorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without anthority, and all taxes that shall appear to be unjustly assessed...

The Executive Departments of the United States Government: Their ...

Webster Elmes - 1879 - 692 страници
...to regulations of the Secretary of the Treasury, the Commissioner is authorized, on appeal to him, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive...

Cases Decided in the Court of Claims of the United States at the ..., Том 15

United States. Court of Claims - 1880 - 746 страници
...subject to regulations prescribed by the Secretary of the Treasury, is anthorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without anthority, and all taxes that appear to be unjustly assessed or excessive...

The Federal Reporter: Cases Argued and Determined in the ..., Томове 273–274

1921 - 2116 страници
...subject to regulations prescribed by the 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, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive...

Reports of Cases Argued and Determined in the District Courts of the ..., Том 9

Robert Dewey Benedict, Benjamin Lincoln Benedict - 1880 - 616 страници
...subject to regulations prescribed by the 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, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive...

House Documents, Otherwise Publ. as Executive Documents: 13th ..., Том 29

United States. Congress. House - 1881 - 868 страници
...Commissioner is authorized, "subject to regulations prescribed by the Secretary of the Treasury, * * * to remit, refund, and pay back all taxes erroneously or illegally assessed or collected." These words had a literal meaning when first used in the act of June 30. 1864. (13 Stats., 239.) The...

Official Opinions of the Attorneys General of the United States ..., Том 16

United States. Department of Justice - 1881 - 792 страници
...subject to regulations preseribed by the 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, all penalties collected without anthority, and all taxes that appear to be uniustly assessed or excessive...




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