 | John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland - Law - 1894 - 1162 pages
...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... | |
 | Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...act March 1, 1879 (20 Lien for t«es. gtat. 327). If any person liable to pay any tax n£ch 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... | |
 | Roger Foster, Everett Vergnies Abbot - Income tax - 1895 - 1126 pages
...parties to it 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...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... | |
 | William Mida - Liquor laws - 1899 - 402 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... | |
 | United States - Internal revenue law - 1900 - 482 pages
...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... | |
 | Bruce Wyman - Administrative law - 1903 - 668 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.... | |
 | United States. Supreme Court - Law reports, digests, etc - 1908 - 732 pages
...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... | |
 | United States. Supreme Court - Law reports, digests, etc - 1908 - 802 pages
...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... | |
 | United States - Internal revenue law - 1911 - 550 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... | |
 | Thomas Gold Frost - Corporation law - 1911 - 348 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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... 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. 
