New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1871-06-19
ERRONEOUS TAXES MUST BE REFUNDED.

To the EditOr Of The Tribune.
SIR: A few days ago the Washington cor
respondence THE TRIBUNE mentioned that Attorney
General Akerman the question whether the State OF
Massachusetts entitled return OF internal revenue
tax paid on dividends accruing the State stock
holder in the Boston Albany Railroad states that he
does not understand the law TO compel the Commits
sioner to refund the which he may judge to have
been enormously collected. He is authorized, not
Obliged to refund; but, representing Government that
abhors injustice the Commissioner should refund in all
cases of illegal collection except whore apparent
fault OF the taxpayer his acquiescence in IT, con-
sttutes sufficient circumstances to dseredt the claims
"The law" to which allusion is here made Is contained
in Section OF the act of Congress provide Internal
revenue &c. passed July 49, 1866, and reads as follows:
"And be IL further enacted That the Commissioner of
t NJ the treasury shall be and Is hereby au-
thorzed appeal to him made, to remit refund and
nav back all taxes erroneously illegally assessed
collected all penalties collected without authority &C.
II thus appears that the Attorney advises the
Secretary Treasury that this grant Of authority Is
permissible only and does not Obge or compel the Com
missioner OF Internal Revenue to refund taxes which he
may Judge have been enormously illegally collected
In other words that after it has been judicay deter
mined that tax which has been collected
or Illegal the Commissioner may refund TO the owner
the money thus Illegally enormously brought into the
Treasury or refuse refund 1t at his discretion; that
the statute imposes binding duty obligation Of pay
ment upon him.
Such construction OF the statute is maniestly wrong
The act OF which this section forms part coners pie
nary and summary powers upon the officers intrusted
with the and collection of the taxes thereby
imposed Indeed stringent its provisions in this
regard that the taxpayers rendered com
paratiyely powerless before the taxgatherers.
Congress foreseeing that under this law errors
would frequently be committed, and illegal colec-
tons would be made thereby bringing into the Treasury
money 10 which the Government would have no right,
10 prevent failure of justice conferred the power anu
thereby made II the duty OF the Commissioner 70
all such and illegal collections. The authority
given for the protection OF the parties wronged OF
injured, and 10 the Government from seeming 70
authorize sanction the preparation OF wIohg py az
proprlang the gains profits derived therelron, ~
not conferred 10 be exercised AT Lhe wiz VI
OF the officer TO whom IL given 10 SO eOhslrue to
law Is 60 open the door TO 9outess ,tBon a. IN
Justice favoritisn and fraud III this CONSTRUCTION Is W
prevail the CommssiOner may refund or refuse To re-
fund an illegal tax upon his mere HOnlloh' tan WIN
truth he said that Government when ei"ot -, a
giving such "A power Is "a Government thal aphVrs IN
Justice ~ And IL does not help the matter that tue AT
torney- General I'm the eXhortaton win when III Mh.s
up his opinion inces the Cominlssl0hef 10 Ieluh va
egallv coleeled ia certain cases. lie may regard OF
disregard the at his dsereton without
RUt the re rule OF construction In such cases has
bacn fully and clearly stated In numerous decisions rch
Jrnd Lv The highest courts In this country ana IN En
LAND and particularly in Supervisors agt United states
Gb wallace 49, In the last mentioned case tue statute
,os than the 44h section above cited After quoting
sT3ps decisions both English and American, the Court
says; ~ i,,d eo the authorities il that when power
., pbc ohee Of TIE act before 10 equiv
I'M language the public interst or md dual nsh M Toe
- H. language used though pcrssye Is fact pr
~ st 49,, AZ. ,overei 10 a, for thr person laN
,re s,l The not iof c ,ueh uut loi
At paeol Sh The depoHe' to meet Se 4e~A"h u "sa a-A