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" 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... "
The Merchants' Magazine and Commercial Review - Strana 303
1865
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The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ...

United States - 1862 - 148 str.
...of duties unpaid, as a penalty, except from the estates Tax a lien. the same, the amount due shall be a lien in favor of the United States from the time it was so due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon...
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A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the ...

Amasa Angell Redfield - 1863 - 606 str.
...persons, or party, liable to pay such duty, shall neglect or refuse to pay the same, the amount due shall be a lien in favor of the United States from the time it was so due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon...
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 str.
...Anything unpaid liable to pay any tax, shall neglect or refuse to pay the same after uL^time^it ^S demand, the amount shall be a lien in favor of the United States duefrom the time it was due until paid, with the interest, penalties, and costs that may accrue...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 str.
...thirty days. And if any person, bank, association, company, or corporation, liable to pay any tax, shall neglect or refuse to pay the same after demand,...States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property ?and rights to...
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The Statutes at Large, Treaties, and Proclamations of the United ..., Svazek 14

United States - 1868 - 1026 str.
...days. And it' any person, bank, association, company, or corporation, liable to pay any ta*, «hall neglect or refuse to pay the same after demand, the...favor of the United States from the time it was due un- Tax to be a til paid, with the interest, penalties, and costs that may accrue in addition ' thereto,...
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An Analytical Digest of the Laws of the United States, Svazek 2

Frederick Charles Brightly - 1869 - 680 str.
...if any person, bank, association, com- Tar to be a lien, pany or corporation, liable to pay any tax, s interest, penalties and costs that may accrue in addition thereto, upon all property and rights to...
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Compilation of the Internal Revenue Laws of the United States in Force After ...

United States - 1873 - 228 str.
...to beta lien from bank, association, company, or corporation, liable to pay any due.time lt was tax, shall neglect or refuse to pay the same after demand,...States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to...
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Reports of Cases Argued and Determined in the Circuit Court of United States ...

Jabez S. Holmes - 1877 - 596 str.
...neglected and refused, after legal demand, to pay the same, the amount due would have constituted a lien in favor of the United States from the time it was due until paid, only upon the property and rights of property belonging to her at that time. The warrant to distrain...
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Cases Determined in the United States Circuit Courts for the ..., Svazek 4

United States. Circuit Court (8th Circuit), John Forrest Dillon - 1878 - 718 str.
...corporation liable to pay any taxes, neglecting or refusing to pay the same after demand, the amount will be a lien in favor of the United States from the time it is due until it shall have been paid." This demand may be made three years or five years after the...
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Report of the ... Annual Meeting of the American Bar Association, Svazek 38

American Bar Association - 1913 - 1216 str.
...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 the collector, except when otherwise provided, until paid,...
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