David Josiah Brewer

“ It is contended by appellants that the duty of determining whether any, and, if so, how much, shall be returned to claimants, is committed by section 3220 to the commissioner; that the secretary has no revising power; and that the regulations which he may prescribe are in respect to the manner of payment, and cannot determine the procedure to be followed by the commissioner in hearing and deciding upon claims. It may be conceded that the power of final decision is vested in the commissioner, and that there is no appeal from him to the secretary of the treasury ”

“ A proper book or docket must be carefully kept in the office of the commissioner of internal revenue, in which should be entered, under its proper date, the name of the claimant, with the amount of the tax which is the subject of appeal, and the final decision of the said commissioner. ”

“ The inclosed refunding claims of Harris & Stotesbury and Harris, Heyle & Co., transmitted by your predecessor to this office for approval, would seem to have been passed by a reversal of the construction of the law relative to sugar manufactures which obtained during the whole period of its existence. ”