Chapter 344. To amend section 3186 of the Revised Statutes, as amended
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CHAP. 344.— An Act To amend section 3186 of the Revised Statutes, as amended. February 26, 1925.[[H. R. 4202](/us/bill/68/hr/4202).][[Public, No. 483](/us/pl/68/483).] *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](/us/rs/s3186/p612).Unpaid taxes a lien on all property.Vol. 37, p. 1016, amended.*Post*, p. 1617. That section 3186 of the Revised Statutes, as amended, is amended to read as follows:
" “Sec. 3186. That 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*Provisos*.Not valid against mortgagee, etc., until notice filed. person: *Provided, 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 of995 the district court of the district within which the property subject to such lieu is situated: *Provided further*, That whenever any State byFiling, when authorized by State law, in land record offices of counties, towns, etc., to be valid. appropriate legislation authorizes the filing of such notice in the office of the registrar or recorder of deeds of the counties of that State, and in the State of Louisiana in the parishes thereof, and in the States of Connecticut, Rhode.
Island, and Vermont in the office of the registrar or recorder of deeds or town or city clerk having custody of the land records of the towns and cities, then such lien shall not be valid in that State 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 comity or counties, or parish or parishes in the State of Louisiana, or in the office of the registrar or recorder of deeds or town or city clerk having custody of the land records in the States of Connecticut, Rhode Island, and Vermont of the towns or cities within which the property subject to the hen is situated.
” " Approved, February 26, 1925.