No. 671.

Mr. Cox to Mr. Bayard.

No. 31.]

Sir: I have the honor to inclose herewith a copy of the dispatch, with its accompanying papers, which I have sent to the Porte, in protest of certain school taxes levied on the island of Mytilene.

I hope it may meet with your concurrence.

I have, &c.,

S. S. COX.
[Inclosure 1 in No. 31.]

Mr. Cox to Said Pasha.

Excellency: I inclose for your observation a copy of a letter from the United States consul-general here, Mr. G. H. Heap; and also a copy of another letter to Mr. Heap from the United States consul at Smyrna.

These inclosures show a grave apprehension on the part of the consular agent of the United States at Mytilene, because of a peculiar circular of the governor of that island. That circular refers to the levying of a school tax upon the property of foreigners.

No one, whether foreigner or otherwise, whatever may be his abstract right in the premises as to taxation, objects to proper and legal provision for educational objects. Nor does it appear that the foreign residents of Mytilene have waived their right to object on principle to the payment of any school tax, but they do object, and I respectfully desire now, on behalf of Americans resident in Mytilene or elsewhere in Turkey, to protest against the levy of two separate and distinct school taxes, one by the central and the other by the communal or municipal government.

If it be said that the tax complained of has not yet been consummated by either the formal levy or its collection and payment, I respectfully answer that it is against the right to levy this double tax that we protest; for if it can be done in this form in one island it can be done anywhere in the Ottoman Empire, and if done by the municipal and central governments it can be done by other Turkish authorities, until the tax may be not only doubled but tripled or quadrupled.

I trust, excellency, that this protest will call attention to that which may grow into a precedent and thus produce added trouble in the future.

I take this opportunity, &c.,

S. S. COX.
[Inclosure 2 in No 31.]

Mr. Heap to Mr. Cox.

Sir: I have the honor to inclose copy of a dispatch from Mr. Stevens, United States consul at Smyrna, No. 134, of the 5th instant, with two inclosures relating to the imposition of a double school tax—Government and municipal—on the property of foreigners at Mytilene.

As I have no information that any American citizens own real estate at Mytilene, I would respectfully suggest that the only notice necessary to be taken of this measure is the presentation of a protest at the Porte, to prevent the act of the governmental authorities of Mytilene, if carried into effect without opposition, from serving as a precedent for similar action in the other provinces of the empire.

I am, &c.,

G. H. HEAP.
[Page 873]
[Inclosure 3 in No. 31.]

Mr. Stevens to Mr. Heap.

Sir: I have the honor to transmit herewith copy of a communication just recived from M. M. Fottion, our consular agent at Mytilene, inclosing copy of a circular issued by the governor of that island, both having reference to the levying of a school tax upon the property of foreigners, and to ask that you will lay them before the legation for such action, if any, as may be deemed advisable.

It would appear that the objection of foreign residents of Mytilene is not to the payment of a school tax levied either by the Ottoman Government or the local community, but to the payment of a double tax as now exacted, namely, one by the Government and one by the community. Heretofore, I believe, foreign residents in Mytilene were compelled to pay only a school tax imposed by the communities where their real estate was located.

I am, &c.,

W. E. STEVENS.