 | United States. Supreme Court - Courts - 1953 - 874 pages
...issue because the lien asserted here does not raise the question. 4 "ยง 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 - Direct taxation - 1862 - 148 pages
...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... | |
 | William B. Dana - Commerce - 1862 - 616 pages
...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... | |
 | Amasa Angell Redfield - Taxation - 1863 - 606 pages
...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... | |
 | United States - Law - 1865 - 216 pages
...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...States from the time it was due until paid, with the interests, penalties, and costs that may accrue in addition thereto, upon all property and rights to... | |
 | Commerce - 1865 - 1006 pages
...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...States from the time it was due until paid, with the interests, penalties, and costs that may accrue in addition thereto, upon all property and rights to... | |
 | 1865 - 430 pages
...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...States from the time it was due until paid, with the interests, penalties, and costs that may accrue in addition thereto, upon all property and rights to... | |
 | United States - Internal revenue law - 1866 - 172 pages
...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... | |
 | Jabez S. Holmes - Law reports, digests, etc - 1877 - 596 pages
...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... | |
 | Law reports, digests, etc - 1880 - 1956 pages
...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,"... | |
| |
... 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. 
