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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. "
Annual Report of the American Bar Association: Including Proceedings of the ... - Page 523
by American Bar Association - 1905
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The American and English Encyclopedia of Law, Volume 25

John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland - Law - 1894
...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...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. See also US ;•. Pacific...
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The United States Internal Revenue Tax System: Embracing All Internal ...

United States - Income tax - 1895 - 722 pages
...act March 1, 1879 (20 Lien for tes. gtat. 327). If any person liable to pay any tax nch 1^18-9. neglects or refuses to pay the same after demand,...favor of the United States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the...
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Mida's Compendium of Information for the Liquor Interests

William Mida - Liquor laws - 1899 - 382 pages
...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...after demand, the amount shall be a lien in favor of the Untied States from the time when the assessment list was received by the collector, except when...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1900
...iMd., 58). Lien for t<. SEC. 3186, a amended byxection 3, act ofMarckl, 1879 (SOStat., S27}. If any person liable to pay any tax neglects or refuses...favor of the United States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the...
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The Principles of the Administrative Law Governing the Relations of Public ...

Bruce Wyman - Administrative law - 1903 - 641 pages
...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...the interest, penalties, and costs that may accrue ilt addition thereto, upon all property and rights to property belonging to such person. SEC. 3187....
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - Law reports, digests, etc - 1908
...any person, bank, association, company, or ,corporation liable to pay any tax shall neglect or refuse 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 interest, penalties, and costs that may accrue in addition 208 U. & Opinion...
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Supreme Court Reporter, Volume 28

United States. Supreme Court - Law reports, digests, etc - 1908
...that if any delinquent, liable to taxes, shall neglect or refuse to pay them after demand, there shall be a lien in favor of the United States from the time it was due "upon all property and rights to property" belonging to the delinquent. In Kinkcad v. United...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - Internal revenue law - 1911 - 509 pages
...under Sec. 3184. SEC. 3186 [as amended by sec. 3, act of Mar. 1, 1879 Lien for taxes. (20 Stat., 327)} If any person liable to pay any tax neglects or refuses...favor of the United States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the...
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 321 pages
...Is the Tax a Lien ? — Section 3186 of the United States Revised Statutes reads as follows, to wit: If any person liable to pay any tax, neglects or refuses...shall be a lien in favor of the United States from th time when the assessment list was received by the collector, except when otherwise provided, until...
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 321 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...
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