 | United States. Supreme Court - 1953 - 874 էջ
...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 - 1865 - 216 էջ
...any person, bank, association, company, or corporation liable to pay any duty 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 the interests, penalties, and costs that may accrue in addition thereto,... | |
 | 1865 - 430 էջ
...any person, hank, association, company, or corporation liable to pay any duty 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 the interests, penalties, and costs that may accrue in addition thereto,... | |
 | 1865 - 1006 էջ
...any person, bank, association, company, or corporation liable to pay any duty 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 the interests, penalties, and costs that may accrue in addition thereto,... | |
 | Charles Noble Emerson - 1867 - 410 էջ
...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 the interest, penalties, and costs that may accrue in addition thereto,... | |
 | Frederick Charles Brightly - 1869 - 680 էջ
...association, com- Tar to be a lien, pany 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 the interest, penalties and costs that may accrue in addition thereto,... | |
 | United States - 1873 - 228 էջ
...association, company, or corporation, liable to pay any due.time lt was 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 the interest, penalties, and costs that may accrue in addition thereto,... | |
 | United States. Circuit Court (8th Circuit), John Forrest Dillon - 1878 - 718 էջ
...of 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...a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | American Bar Association - 1912 - 1266 էջ
...hereby, amended so as to read as follows : " SEC. 3186. If any person liable to pay any tax neglect? or refuses to pay the same after demand the amount...a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | 1880 - 1956 էջ
...case. Let us examine the phraseology : "If any person, * * liable to pay a tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States fram the time it was due until paid, * * * upon all property, etc., belonging to such person,"... | |
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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. 
