Provision should also be made for the refund of additional taxes heretofore collected because of such infractions in those cases where the penalty imposed has been so disproportionate to the offense as equitably to demand relief.
Taft proposes that taxpayers should be refunded for excessive penalties imposed due to minor infractions, advocating for equitable treatment.
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This language is so sweeping that it might be made to cover almost 150 articles used in agriculture, which would affect many sections of the present tariff, and lead to the most injurious uncertainty.
I think it to be greatly in the interest of fair dealing, which ought always to be encouraged by law.
The important thing is to get our tariff legislation out of the slough of guesswork and logrolling and ex parte statements of interested persons, and to establish that legislation on the basis of tested and determined facts.
The purpose of this exclusion is to restore the Hoopa Valley Indian Reservation in all respects to the status existing prior to the said proclamation of March 2, 1909, as though the inclusion of the lands within the Trinity National Forest…
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