Mr. Bayard to Mr. Strobel.
Washington, September 7, 1885.
Sir: I have received Mr. Foster’s No. 394, of the 22d ultimo, by which it appears that the so-called cattle-tax, to be returned to McKay and others, exporters of cattle from Key West, is to be $7,987.80, or three-fourths of the whole amount of such tax charged by the Spanish consul at that port as fees, which fees constituted in reality an export tax, evied in our ports by a Spanish official, when no such tax is possible to be levied by our own officials under the organic law of the United States.
While the sum of $7,987.80, to be returned through this Department, will be accepted and paid over to the claimants, it is to be distinctly understood that in accepting this fraction of the tax levied the United States does not recognize the right of Spain to impose an export tax of whatever amount in our ports, and this reservation will be made known to the Spanish minister when he tenders the amount named.
It is necessary to add that if the word “entire,” in the translation of Mr. Foster’s dispatch, which I inclose, of August 30, belongs to the words preceding it, viz, “I have arranged repayment cattle-tax,” then there is no occasion to remind Spain of the position of the United States above stated.
It is supposed that the word “entire” goes with the words that follow it, viz, “fine Pearson remitted,” though it was not at first so read.
I am, &c.,