“ The commissioner of internal revenue, 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 in amount, or in any manner wrongfully collected ”

“ When, after the recovery against the collector for such damages and costs, he appeals to the commissioner of internal revenue, under section 3220, for the payment of the judgment, it is not improper to consider the application as one for the payment to the plaintiff in the judgment. Such payment is plainly authorized by section 3220, and it is apparent, upon the papers above recited, that both the commissioner and the secretary of the treasury allowed the claim, to be paid to Frerichs, as did also the fifth auditor. ”

“ It may be added that as section 3220, in its first clause, provides for the refunding of taxes and penalties to the person from whom they are collected,-that is, to the person to whom the moneys so to be refunded are due,-it is in harmony with such provision that the moneys and damages to be repaid under the second and third clauses should be paid to the person who recovers the judgment for them, if the judgment is not paid by the defendant. ”