 | United States - 1873 - 228 páginas
...association, company, or corporation, liable to pay any due.time lt was tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | United States. Circuit Court (8th Circuit), John Forrest Dillon - 1878 - 718 páginas
...section 3186 of the Revised Statutes, originally enacted on the 13th day of July, 1866, which is that "if any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | American Bar Association - 1912 - 1266 páginas
...hereby, amended so as to read as follows : " SEC. 3186. If any person liable to pay any tax neglect? or refuses to pay the same after demand the amount...a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | 1880 - 1956 páginas
...case. Let us examine the phraseology : "If any person, * * liable to pay a tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States fram the time it was due until paid, * * * upon all property, etc., belonging to such person,"... | |
 | United States - 1881 - 742 páginas
...""„Ч1 РГ°РСГ*У„ ,, „ „•' . •' SiiOHlitutc for for the following : R. s., $ 3i8<>. "If any person liable to pay any tax neglects or refuses to pay the 4 billon, 71. same after demand, the amount shall be a lien in favor of the United lr> Opin. Att'yStates... | |
 | United States - 1881 - 746 páginas
...all after said number, and substituting there- ons" '¿{]™}рС^' for the following : R" s* ' f^fa "If any person liable to pay any tax neglects or refuses to pay tho. 4 Dillon, 71. same after demand, the amount shall be a lieu in favor of the United l<> Opiu. Att'yStates... | |
 | Rufus Waples - 1882 - 862 páginas
...g 3117. • Id. g 3122. tax and the interest, costs and penalties thereunto added, if lie, being " liable to pay any tax, neglects or refuses to pay the same, after demand." The lien shall rest upon all his property for his refusal to pay the tax on any part of it. The lien is... | |
 | United States - 1886 - 280 páginas
...by law. Lten for tarea. SEC. 3186. If any person liable to pay any tax neglects or See. 3. act Mar. refuses to pay the same after demand, the amount shall be a H879. цеп in favor of the United States from the time ichen the assessment-list was received by... | |
 | United States - 1891 - 1108 páginas
...following : 4 wiiou 71 [R- s- S 3180.] "If any person liable to pay any tax neglects or Hi Op'ins. 634. refuses to pay the same after demand, the amount shall be a lien in 93 US,'424.' favor of the United States from the time when the assessment-list was received by the... | |
 | United States. Supreme Court - 1893 - 858 páginas
...3186 of the Revised Statutes, as amended by section 3 of the act of March 1, 1879, is as follows : " If any person liable to pay any tax neglects or refuses...favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid, with the... | |
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... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. 
