...refund. The plaintiffs urge that Section 3313 is not applicable, because the funds here claimed were not any internal revenue tax alleged to have been erroneously...been excessive or in any manner wrongfully collected which are the things made subject by Section 3313 to a claim for refund. We do not think that the funds...

...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...been excessive, or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according...

...provides : (a) All claims for the refunding or crediting of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...to have been collected without authority, * * * or in any manner wrongfully collected must * * * be presented to the Commissioner of 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 alleged to have been excessive or in any manner wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according...

...any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Secretary or his 252 Opinion of the...

...Revised Statutes, which provides that "All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected,...presented to the Commissioner of Internal Revenue within two years next after the cause of action accrued,'' he could refund only the taxes which had been collected...

...erro-,vrongfaiiyaxcoi* neously or illegally assessed or collected, or of any penalty lecte«claimed to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions...

...here reads as follows: "No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, shall be maiutsiined in any court, unless the same is brought within two years next after the cause...

...3227, which declares that : "No suit or proceeding for the recovery of any Internal tax alleged to have been erroneously or illegally assessed or collected,...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...

...wrongfully collected. * * * " SEC. 3228. All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected,...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...