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.
Bill Taft: “Provision should also be made for the refund of additional taxes heretofore collected because of such infractions in…”
Editor's note · Context
Taft proposes that taxpayers should be refunded for excessive penalties imposed due to minor infractions, advocating for equitable treatment.
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