 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...  United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - 493 페이지저자: United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1960전체보기 - 도서 정보
 | United States. Supreme Court - 1953 - 874 페이지
...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. Circuit Court (8th Circuit), John Forrest Dillon - 1878 - 718 페이지
...section 3186 of the Revised Statutes, originally enacted on the 13th day of July, 1866, which is that "if any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien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,... | |
 | United States - 1881 - 742 페이지
...""„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 페이지
...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 페이지
...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. Supreme Court - 1893 - 858 페이지
...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 to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment list was received by... | |
 | John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland - 1894 - 1162 페이지
...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 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," etc., demand is... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 페이지
...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... | |
 | William Mida - 1899 - 402 페이지
...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 to pay the same after demand, the amount shall be a lien in favor of the Untied States from the time when the assessment list was received by... | |
 | 1927 - 1070 페이지
...none can be found by the court other than section 3186 of the Revised Statutes, which reads : "If a person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States, from the time when the assessment list was received... | |
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