 | United States - 1881 - 742 halaman
...""„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 halaman
...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 halaman
...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 - 1891 - 1108 halaman
...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 halaman
...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...provided, until paid, with the interest, penalties, and coststhat may accrue in addition thereto, upon all property and rights to property belonging to such... | |
 | Charles Wesley Eldridge - 1895 - 792 halaman
...act March 1, 1879 (20 Lien for t«es. gtat. 327). If any person liable to pay any tax n£ch 1^18-9. neglects or refuses to pay the same after demand,...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... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 halaman
...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... | |
 | William Mida - 1899 - 402 halaman
...assessment or collection of any tax can be maintained in any court. LIEN FOR TAXES.— Sec. 3186. — If any person liable to pay any tax neglects or refuses...after demand, the amount shall be a lien in favor of the Untied States from the time when the assessment list was received by the collector, except when... | |
 | United States - 1900 - 482 halaman
...iMd., 58). Lien for t«<». SEC. 3186, a« amended byxection 3, act ofMarckl, 1879 (SOStat., S27}. 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... | |
 | United States. Supreme Court - 1908 - 732 halaman
...any person, bank, association, company, or ,corporation liable to pay any 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 interest, penalties, and costs that may accrue in addition 208 U. & Opinion... | |
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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. 
