Chapter 166. To amend section thirty-one hundred and eighty-six of the Revised Statutes of the United States
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CHAP. 166.— An Act To amend section thirty-one hundred and eighty-six of the Revised Statutes of the United States.March 4, 1913.[[H. R. 25780](/us/bill/62/hr/25780).][[Public, No. 451](/us/pl/62/451).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Internal revenue.[R. S., sec. 3186, p. 612, amended](/us/rs/s3186/p612). That section thirty-one hundred and eighty-six of the Revised Statutes be, and the same is hereby, amended so as to read as follows:
" “Sec. 3186. If any person liable to pay any tax neglects or refusesUnpaid taxes a lien on property. 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: *Provided, however*, That such lien shall hot be valid as against any*Provisos*.Not valid against mortgages, etc., until notice filed. 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 appropriate legislationTo be filed In county office. 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 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 subject to the lien is situated.”" Approved, March 4, 1913.