Office of the Historian

Mr. Sperry to Mr. Gresham.

Legation of the United States,
Teheran, Persia, July 3, 1893. (Received August 11.)
No. 60.]

Sir: I have the honor to report that I have received from the minister for foreign affairs a communication in regard to the taxation of foreigners, resident here, who are engaged in trade. This communication was received at this legation about ten days after the Persian date of it. A copy of this communication is herewith inclosed, with the translation. I have forwarded copies of this communication to each of the several groups of American citizens residing in Persia, with an explanatory note, a copy of which is inclosed. It is only in regard to their medical operations that the American missionaries could be brought under the terms of this new order. As both medical services and drugs are furnished by them without cost in those cases where the patient is unable to pay, I am of the opinion that they will not be held by the Persian Government to be engaged in trade, within the meaning of the new order.

I have, etc.,

Watson R. Sperry.
[Inclosure 1 in No. 60.—Translation.]

Minister of Foreign Affairs to Mr. Sperry.

Teheran, Persia, 27th of the month Zee Radah, A. H. 1310.

Your Excellency and Kind Friend: It will be evident to your mind that when any foreigner proposes to engage in any business, such as the weaving of woolen fabrics, the sale of dry goods, medicines, and haberdashery, or take up the trade of a tailor, in any of the provinces in the Kingdom of Persia, he must participate with his fellow-tradesmen in the payment of the Government dues.

If this incident of taxation should not fall on all alike, foreigners being exempt from payment, that which has been remitted from them will fall upon the native trader and render his business unsafe and unprofitable.

Following on the repeated complaints of the native traders, the imperial foreign office has for several years past brought this matter to the notice of the foreign legations resident in Teheran, and has requested that they will give orders to all their subjects that whenever they shall engage in any local trade they shall pay the Government dues the same as others.

As some of the foreign legations have made representations to the effect that their subjects might enjoy the most-favored-nation privileges, this matter has just been discussed with the imperial Russian [Page 482] legation, and it has been concluded and established that the subjects of that state shall pay their taxes in the same proportion as the natives of Persia.

I beg to trouble your excellency with this information and respectfully request that you will communicate this matter to all citizens of your Government, and inform them that should any one of them from henceforth engage in any trade he must pay the Government taxes to the administrative officials of the Government of Persia. The officers appointed to carry out these duties will collect the usual trade taxes from your citizens forty days from the date of this letter, on the same assessment as that made against the subjects of other nations enjoying the most-favored-nation privileges.

I take this occasion to renew, etc.,

[Seal of Kavam ed-Dowlah.]

[Inclosure 2 in No. 60.]

Mr. Sperry to American citizens in Persia.

Legation of the United States,
Teheran, Persia, June 27, 1893.

My Dear Sir: I send you herewith, for the information of all concerned at your place, a copy of note recently received by me from the minister for foreign affairs. This note was not sent to me by the foreign office until ten days after its date. My personal opinion is that it will be made to apply only to those who are actually engaged in trade or business for the purpose of making money. Where, as in your case, drugs are handled for benevolent purposes, and not for personal profit, I think that there will be no attempt made to collect a tax.

Sincerely yours,

Watson R. Sperry.