 | United States. Supreme Court - Law reports, digests, etc - 1909 - 746 pages
...from the assessment would be held, but Hubbard did not make any appeal, either to the assessor or to the Commissioner of Internal Revenue, according to the provisions of law in that regard, which allowed him to do so, though it did not make his having done so a condition of his bringing suit.... | |
 | William Henry Burroughs - Local taxation - 1877 - 970 pages
...or illegally assessed or collected, any penalty claimed to have been collected without authority, or any sum alleged to have been excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of the tax... | |
 | United States. Congress. Senate - United States - 1878 - 1086 pages
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of... | |
 | United States - Internal revenue law - 1879 - 250 pages
...assessed or tSon.mg' collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of... | |
 | Law reports, digests, etc - 1921 - 2116 pages
...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 appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions... | |
 | United States. Court of Claims - Law reports, digests, etc - 1880 - 746 pages
...illegally assessed or collected, or of any penalty alleged to have been collected without anthority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the canse of... | |
 | Law reports, digests, etc - 1904 - 1108 pages
...illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any sum alleged to have been excessive, or In any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause... | |
 | United States. Congress. House - United States - 1881 - 868 pages
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the, Commissioner of Internal Revenue within two years next after the cause of... | |
 | Law reports, digests, etc - 1904 - 906 pages
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same il brought within two years next after the cause... | |
 | Law reports, digests, etc - 1884 - 1434 pages
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained In any court unless the sarao is brought within two years next after the ¡i MS... | |
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No suit or proceeding shall be maintained in any court for the recovery of any internal revenue 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... 
