 | American Bar Association - 1912 - 1290 strani
...encumbrancers by 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 same after demand, the amount shall he a lien in favor of the United States from the time when the assessment list was received by the... | |
 | George Fox Tucker - 1913 - 296 strani
...(1615). By the act of March 4, 1913, c. 166, § 3186 was amended so as to read as follows: "SEC. 3186. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid,... | |
 | United States. Office of Commissioner of Internal Revenue - 1914 - 326 strani
...eighty-six of the Revised Statutes be, and the same is hereby, amended so as to read as follows: "SEC. 3186. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid,... | |
 | Massachusetts Bar Association - 1914 - 176 strani
...section 3186 of the Revised Statutes relating to internal revenue so as to read as follows : "SECT. 3186. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid,... | |
 | United States - 1914 - 1382 strani
...3186, as amended, Act March 1, 1879, c. 125, § 3, and Act March 4, 1913, c. 166.) Lien for taxes. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid,... | |
 | Henry Campbell Black - 1915 - 936 strani
...Distraint The laws of the United States, made applicable to the collection of income taxes, provide that "if any person liable to pay any tax neglects or refuses to pay the same within ten days after notice and demand, it shall be lawful for the collector or his deputy to collect... | |
 | George Edwin Holmes - 1917 - 674 strani
...3186 of the Revised Statutes, as amended, provides generally with reference to internal revenue taxes that "If any person liable to pay any tax neglects or refuses to pay 20 Reg. 33, Art. 85; TD 2090. It was held under the Corporation Excise Tax Law of 1909 that a corporation... | |
 | George Edwin Holmes - 1917 - 690 strani
...3186 of the Revised Statutes, as amended, provides generally with reference to internal revenue taxes that "If any person liable to pay any tax neglects or refuses to pay 20 Reg. 33, Art. 85; TD 2090. It was held under the Corporation Excise Tax Law of 1909 that a corporation... | |
 | George Edwin Holmes - 1919 - 1048 strani
...ASSETS. The Revised Statutes ** as amended, provide generally with reference to internal revenue taxes that: "If any person liable to pay any tax neglects...a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid,... | |
 | George Edwin Holmes - 1919 - 1052 strani
...action. Interest on the taxes sued for runs from the time the taxes were due.116 Lien for Unpaid Taxes. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid,... | |
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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. 
