98 FEDERAL REPORTER. �the payment of the taxes claimed on the second of Novem- ber, 1877, .and on the sixteenth of July, 1879; both dates being subsequent to the execution of the several mortgages aforesaid, and also to the purchase of the property by the present owner. �The defendants demur to the bill upon the ground that the same constitutes no cause of action, for the foUo-wing, among other reasons : �"That even if the complainant has a lien it only took effect at the time the demand is averred to have beem made, and so is subject to the title of the mortgagees and purchaser repre- sented by the defendants." �In considering the demurrer we are called upon to construe the statute under which the lien is claimed. This statute is found in the act of July 13, 1866, (le Stat. 107.) and is also embodied in section 3186 of the Eevised Statutes, and is as follows : �"And if any peraon, bank, association, company or corpora- tion, liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States, from the time it was due until paid, with the interest, penalties and costs that may accrue in addition thereto, upon ail property and rights to property belonging to such person, bank, association, company or corporation." �The question is as to the meaning of the words "upon ail property and rights of property belonging to such person, bank, association, company or corporation." Does the language apply to the property belonging to the Pacific railroad when the taxes accrued, or only to that belonging to that company when the demand by which the lien was created was made ? �It was said by Mr. Justice Miller, in United States v. Pacific Railroad, 4 Dillon, 71, that "in construing this section it is proper to consider the extraordinary nature of this lien. It is," he said, "not only a lien upon the land, but is a lien upon the Personal property ; it is not only a lien upon property in possession, but upon ail rights to property depsnding upon contracta, and upon unexecuted contracts ; it not only creates a present lien, but it relates back." He further observes ��� �
