 | United States - Direct taxation - 1862 - 148 pages
...of duties unpaid, as a penalty, except from the estates Tax a lien. the same, the amount due shall be a lien in favor of the United States from the time it was so due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon... | |
 | Amasa Angell Redfield - Taxation - 1863 - 606 pages
...persons, or party, liable to pay such duty, shall neglect or refuse to pay the same, the amount due shall be a lien in favor of the United States from the time it was so due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon... | |
 | United States - Internal revenue law - 1866 - 172 pages
...Anything unpaid liable to pay any tax, shall neglect or refuse to pay the same after uL^time^it ^S demand, the amount shall be a lien in favor of the United States duefrom the time it was due until paid, with the interest, penalties, and costs that may accrue... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...thirty days. And if any person, bank, association, company, or corporation, liable to pay any tax, shall neglect or refuse to pay the same after demand,...States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property ?and rights to... | |
 | United States - Session laws - 1868 - 1026 pages
...days. And it' any person, bank, association, company, or corporation, liable to pay any ta*, «hall neglect or refuse to pay the same after demand, the...favor of the United States from the time it was due un- Tax to be a til paid, with the interest, penalties, and costs that may accrue in addition ' thereto,... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...if any person, bank, association, com- Tar to be a lien, pany or corporation, liable to pay any tax, s interest, penalties and costs that may accrue in addition thereto, upon all property and rights to... | |
 | United States - 1873 - 228 pages
...to beta lien from bank, association, company, or corporation, liable to pay any due.time lt was tax, shall neglect or refuse to pay the same after demand,...States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to... | |
 | Jabez S. Holmes - Law reports, digests, etc - 1877 - 596 pages
...neglected and refused, after legal demand, to pay the same, the amount due would have constituted a lien in favor of the United States from the time it was due until paid, only upon the property and rights of property belonging to her at that time. The warrant to distrain... | |
 | American Bar Association - Bar associations - 1913 - 1216 pages
...amended so as to read as follows : " 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 United States from the time when' the assessment list was received by the collector, except when otherwise provided, until paid,... | |
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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... 
