No. 456.
Mr. Bayard
to Mr. Pendleton.
Department
of State,
Washington, April 6,
1888.
No. 305.]
Sir: Your No. 595, submitting the correspondence
between your legation and the consul-general at Frankfort-on-the-Main, and
with Mr. Samuel R. Honey, of Rhode Island, in reference to the income-tax
levied upon Mr. Honey’s wife, who is temporarily residing with her daughter
at Frankfort-on-the-Main, is received.
The matter had already been brought to the attention of the Department by Mr.
Honey himself in a letter dated the 14th of March, 1887, a copy of which,
with my reply to the same, is herewith inclosed.
As your course and your advice to Mr. Honey, which are entirely approved,
coincide with what was written to him from this Department on the 21st of
March of last year, and as Mr. Honey has not again addressed the Department
on the subject, there seems to be nothing more to be done now than to await
the decision of the courts in case Mr. Honey decides to appeal to them.
I am, etc.,
[Page 631]
[Inclosure 1 in No. 305.]
Mr. Honey to Mr.
Bayard.
Newport, R. I., March 14,
1887.
Sir: I am a resident and domiciled inhabitant
of this city and a practicing lawyer here. My wife and daughter are
temporarily residing in the city of Frankfort-on-the-Main, in Germany,
where they expect to remain, perhaps, for two years. My wife has no
income or estate of any kind, and all the money she spends is derived
from me, and is almost exclusively the proceeds of my professional
income.
I am informed that the authorities of the city of Frankfort propose to
assess her for a personal property tax. May I ask you to do me the favor
of informing me whether or not I am bound to pay such a tax! My wife has
no property with her except necessary clothing, and is living in a
furnished apartment, which she rents by the month.
I am, sir, very respectfully, yours,
[Inclosure 2 in No. 305.]
Mr. Bayard to Mr.
Honey.
Department of State,
Washington, March 21,
1887.
Sir: Your letter of the 14th instant, in regard
to the proposal of the city authorities of Frankfort, Germany, to assess
your wife, who is temporarily residing there, for a personal property
tax, has been received.
Your wife, being resident in Germany, is subject from the nature of
things to any laws which the Government of Germany may impose as to
taxes. If such impositions appear to you to be unjust, the proper course
is to pay the amount under protest, taking care that the character of
such payment should be so evidenced as to make it the subject of
subsequent action.
If the enforcement of payment should appear to you to be in violation of
international law, you can then present the facts in detail to this
Department, which will then consider whether the case is one which will
sustain an appeal to the German Government for redress.
I am, sir, your obedient servant,
