 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...  The American and English Encyclopedia of Law - Page 270edited by - 1894Full view - About this book
 | United States. Supreme Court - Courts - 1953 - 874 pages
...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 - Law - 1881 - 742 pages
...""„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 - Session laws - 1881 - 746 pages
...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 - Actions in rem - 1882 - 862 pages
...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 - Income tax - 1895 - 1126 pages
...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... | |
 | Thomas Gold Frost - Corporation law - 1911 - 350 pages
...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... | |
 | Thomas Gold Frost - Corporation law - 1911 - 348 pages
...additional upon the amount of taxes, and interest at the rate of one per centum a month. Sec. 3186. If any person liable to pay any tax neglects or refuses to p»y the same after demand, the amount shall be a lien in favor of the United States from the time... | |
 | American Bar Association - Bar associations - 1912 - 1290 pages
...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... | |
 | Henry Campbell Black - Income tax - 1915 - 936 pages
...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 - Excess profits tax - 1917 - 690 pages
...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... | |
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