 | American Bar Association - 1900 - 692 էջ
...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 - 1900 - 482 էջ
...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... | |
 | Thomas Gold Frost - 1911 - 348 էջ
...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 to pay the same after demand, the amount shall be a lien in favor of the United States from th« time when the assessment list was received... | |
 | United States - 1911 - 550 էջ
...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... | |
 | Thomas Gold Frost - 1911 - 350 էջ
...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... | |
 | Thomas Gold Frost - 1911 - 348 էջ
...additional upon the amount of taxes, and interest at the rate of one per centum a month. Sec. 3186. If any person liable to pay any tax neglects or refuses to p»y the same after demand, the amount shall be a lien in favor of the United States from the time... | |
 | Arizona - 1928 - 142 էջ
...article neglects or refuses to pay the same, the amount of such tax (including any interest, penalty or addition to such tax, together with any costs that...accrue in addition thereto) shall be a lien in favor of the State upon all franchises, property and rights to property, whether real or personal, then belonging... | |
 | George Fox Tucker - 1913 - 296 էջ
...(1615). By the act of March 4, 1913, c. 166, § 3186 was 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... | |
 | Massachusetts Bar Association - 1914 - 176 էջ
...section 3186 of the Revised Statutes relating to internal revenue so as to read as follows : "SECT. 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 - 1914 - 1382 էջ
...3186, as amended, Act March 1, 1879, c. 125, § 3, and Act March 4, 1913, c. 166.) Lien for taxes. 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... 
