 Interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien In favor of the United States upon all property and rights to property, whether real or personal, belonging to...  The American and English Encyclopedia of Law - Side 270redigert av - 1894Uten tilgangsbegrensning - Om denne boken
 | United States. Supreme Court - 1953 - 874 sider
...issue because the lien asserted here does not raise the question. 4 "§ 3670. Property subject to lien. "If any person liable to pay any tax neglects or refuses to pay .he same after demand, the amount (including any interest, penalty, additional amount, or addition... | |
 | United States - 1875 - 738 sider
...be lawful for the collector or his deputy to make distraint therefor, as provided by law. SEC. 3186. If any person liable to pay any tax neglects or refuses to pay Lien for taxes, the same after demand, the amount shall be a lien in favor of the United " 13 juiyi... | |
 | United States - 1879 - 994 sider
...eighty-six be amended by striking out all after said number, and substituting therefor the following: " If any person liable to pay any tax neglects or refuses...to pay the same after demand, the amount shall be л lien in favor of the United States from the time when the assessment-list was received by the collector,... | |
 | United States - 1881 - 742 sider
...""„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 sider
...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 sider
...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... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 sider
...and were not directly affected by it.3 Section 3186 of the Revised Statutes provides as follows: " If any person liable to pay any tax neglects or refuses...to pay the same after demand, the amount shall be 1 Clinkenbeard v. US, 21 Wall. 65, 70. a lien in favor of the United States from the time it was due... | |
 | American Bar Association - 1905 - 980 sider
...under section 3186 of the Revised Statutes of the United States. That section reads as follows : " If any person liable to pay any tax neglects or refuses to pay the saine after demand, the amount shall be a lien in favor of the United States from the time when the... | |
 | Thomas Gold Frost - 1911 - 350 sider
...Stat. 331) 'it is provided generally with reference to internal revenue taxes that "if any per •on liable to pay any tax neglects or refuses to pay the same after demand, tke account shall be a lien in favor of the United States from the time when the assessment list was... | |
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