No. 507.
Mr. Foster to Mr. Frelinghuysen.

No. 96.]

Sir: Referring to your Nos. 74, of the 18th ultimo, and 83, of the 28th ultimo, in relation to the capitation fee or tax on the exportation of cattle from Key West, Fla., exacted by the Spanish consul, I now have to report that I have again called the attention of the minister of state to the subject in a note recapitulating the facts stated in said instructions and citing the previous correspondence of this legation, and have asked that steps may be taken, with as little delay as possible, to put a stop to any further collection of the tax and to restore the money wrongfully exacted from Mr. McKay and any other citizens from whom it may have been collected. A copy of my note is herewith inclosed.

I propose to seek an early occasion to follow up the note by a personal conference with the minister of state on the subject and will omit no opportunity to secure as prompt a settlement as possible.

I am, &c.,

JOHN W. FOSTER.
[Inclosure in No. 96.]

Mr. Foster to Mr. Gomez.

Excellency: Under the instructions of my Government, it becomes my duty to bring to your excellency’s attention a subject which has already been the occasion of considerable correspondence and conference between your excellency’s department and this legation.

In a note which the late minister of state addressed to this legation on the 20th of May last it is admitted that the tax of 40 cents per head on cattle, which has been exacted by the Spanish consular officer at Key West, was wrongfully collected. It appears, however, from official information forwarded by the Department of State at Washington that the said tax continues to be collected, as the protests in this legation show that the American citizen, James McKay, was required by the said consul to pay, on the 30th of April last, $82.80 on 207 head of cattle shipped to Havana on that date by the steamer Mira A. Pratt, and on the 14th of May, by the same steamer, $85.60 on 214 head of cattle, and on the 8th of May, by the steamer Alabama, $199.20 on 498 head of cattle; on the 14th of May, by the last-named steamer, $200 on 500 head of cattle, and on the 19th of May, by the same steamer, $192.40 on 481 head of cattle, making a total of $760 paid by Mr. McKay in the months of April and May last, or a capitation tax of 40 cents on each head of cattle shipped, in addition to the usual fees of said consulate.

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After the lengthy statement of the views of my Government, as contained in my note of July 16 last, to your excellency’s predecessor, and the previous notes of this legation on the same subject, to which I beg to direct your excellency’s attention, I think it unnecessary to repeat the protests already made against the exaction of an export tax by the Spanish consuls in American territory. Your excellency’s department, in the note of May 20 last, having conceded the illegality of the tax, even under Spanish law and regulations, I have to request that steps may be taken, with as little delay as possible, to put a stop to any further collection of this tax, and to restore the money wrongfully exacted from Mr. McKay and any other citizens of the United States from whom it may have been collected.

I improve, &c.,

JOHN W. FOSTER.