 | United States. Supreme Court - Law reports, digests, etc - 1886 - 1238 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 tho commissioner of internal revenue within two years next after the cause of... | |
 | United States - Internal revenue law - 1886 - 280 pages
...-wrongassessed or collected, or of any penalty alleged to have been f'uly 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... | |
 | 1889 - 1226 pages
...illegally assessed or collected, or for any penalty claimed to have been collected without authority, or any sum alleged to have been excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months must elapse... | |
 | Ferdinand Adolphus Wyman - Income tax - 1895 - 224 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... | |
 | Roger Foster, Everett Vergnies Abbot - Income tax - 1895 - 1126 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... | |
 | Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...of tmea J '"' J ' wrongfully colany penalty alleged to have been collected lectei 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... | |
 | John Melville Gould, George Fox Tucker - Income tax - 1895 - 170 pages
...internal tax erroneously or illegally assessed or collected, or a penalty collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected, if the taxpayer or other person making such payment has failed, within two years next after the cause... | |
 | William Mida - Liquor laws - 1899 - 402 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 of... | |
 | United States - Internal revenue law - 1900 - 482 pages
...illegally assessed or collected, or of any penalty 1° claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfolly collected, until appeal shall have been duly made to the Commissioner of Internal Revenue,... | |
 | Philippines - Law - 2001 - 140 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...credit has been duly filed with the Commissioner: * * *. In any case, no such suit or proceeding shall be begun after the expiration of two years from... | |
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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... 
