The Income Tax Law of 1913 Explained With the Regulations of the Treasury Depar
The Income Tax Law of 1913 Explained With the Regulations of the Treasury Depar
George Fox Tucker
The book The Income Tax Law of 1913 Explained With the Regulations of the Treasury Depar was written by author George Fox Tucker Here you can read free online of The Income Tax Law of 1913 Explained With the Regulations of the Treasury Depar book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is The Income Tax Law of 1913 Explained With the Regulations of the Treasury Depar a good or bad book?
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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 the collector, except when otherwise provided, until paid, with the interest, penalties, and costs that may accrue in addition thereto upon all property and rights to property belonging to such person: Provide...d, however, That such lien shall not be valid as against any mortgagee, purchaser, or judgment creditor until notice of such lien shall be filed by the collector in the office of the clerk of the district court of the district within which the property subject to such lien is situated: Provided further, Whenever any state by appro- priate legislation authorizes the filing of such notice in the office of the registrar or recorder of deeds of the counties of that state, or in the State 114 INCOME TAX LAW EXPLAINED of Louisiana in the parishes thereof, then such lien shall not be valid in that state as against any mortgagee, purchaser, or judgment creditor, until such notice shall be filed in the office of the registrar or recorder of deeds of the county or counties, or parish or parishes in the State of Louisiana, within which the property sub- ject to the lien is situated.
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