 | American Bar Association - 1912 - 1266 pagini
...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 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... | |
 | 1880 - 1956 pagini
...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 pagini
...""„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 pagini
...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 pagini
...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 pagini
...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 pagini
...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 pagini
...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...the amount shall be a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise... | |
 | John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland - 1894 - 1162 pagini
...Pacific R. Co., 4 Dill. ( U. S.) 72, ¡t was held that under US Rev. Stat., $ 3186, which provides that "if any person liable to pay any tax, neglects or...the amount shall be a lien in favor of the United States from the time it was due until paid," etc., demand is necessary to constitute a valid lien.... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pagini
...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... | |
| |
If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (Including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien... 
