 | United States. Circuit Court (8th Circuit), John Forrest Dillon - 1878 - 718 páginas
...section 3186 of the Revised Statutes, originally enacted on the 13th day of July, 1866, which is that "if any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien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,... | |
 | Rufus Waples - 1882 - 862 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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... | |
 | United States - 1900 - 482 páginas
...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 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... | |
 | American Bar Association - 1900 - 692 páginas
...Section 3186 of the Revised Statutes of the United States, which reads as follows : " Section 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... | |
 | United States - 1911 - 550 páginas
...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 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... | |
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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... 
