| http://www.w3.org/ns/prov#value | - ???In case of neglect or refusal under section 3690, the collector may levy, or by warrant may authorize a deputy collector to levy, upon all property and rights to property, except such as are exempt by the preceding section, belonging to such person, or on which the lieu provided in section 3670 exists, for the payment of the sum due, with interest and penalty for nonpayment, and also of such fu
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