Mr. McDonald to Mr. Gresham.

No. 57.]

Sir: I have the honor to transmit herewith a copy of the translation of the memorandum sent from the foreign office respecting the taxation of foreigners engaged in various trades in Persia, and a copy of the translation of the reply thereto.

I am, etc.,

Alex. McDonald.
[Inclosure 1 in No. 57.]

Memorandum from the Persian foreign office.

It has been decreed that all subjects of foreign powers engaged in the different trades and businesses of and residing in Persia shall pay the ordinary assessed taxes, in the same proportion as the natives of the country.

As the various legations of foreign countries have sent in the names of their subjects employed in the trades, it is respectfully requested that the legation (the United States) will also send into the foreign office a list of its subjects, that regulations may be issued regarding them.

[Seal of the Kavain-ed-Dowlah, minister of foreign affairs.]

[Inclosure 2 in No. 57.]

Memorandum from United States legation in reply to the above

In reply to the memorandum of the imperial foreign office, dated the 28th of Jamadi-es-Sani, corresponding to the 5th of January, respecting the taxation of foreigners engaged in the various trades of Persia, this legation begs to report, for the information of the foreign office, that, having made careful inquiries, it finds that throughout Persia there are no citizens of the United States engaged in any of the taxable trades referred to in the memorandum.

Alex. McDonald.