Mr. Broadhead to
Mr. Gresham.
Legation of the United States,
Legation of the United States, July
27, 1894. (Received August 6.)
No. 49.]
Sir: I have the honor to inform you that the
Federal Council has passed a resolution, which is herewith inclosed,
that modifies very materially the rules in regard to commutation tax
imposed upon persons who are natives of Switzerland, but who have become
naturalized in the United States; still it is not by any means all that
could be desired on the subject.
I am, etc.,
[Page 682]
[Inclosure in No. 49.]
military tax.
The Federal Council has adopted the following resolution concerning
the military tax of Swiss citizens in America and of Americans in
Switzerland:
- 1.
- Swiss citizens who are residing in the United States of
America or who have returned from the States are to be
registered in the tax roll, from the 1st of May, 1894, and
are liable to military tax, unless they can prove that they
have to pay a similar tax in the United States. The tax is,
as far as possible, to be collected year by year. This
conclusion is not retrospective; a tax for the year 1893,
and for previous years, is not further to be
collected.
- 2.
- Citizens of the United States of America residing in
Switzerland are, until further order, delivered from the
military tax; the deliverance from the tax will cease at all
events if Swiss citizens in the United States are liable to
such a tax in money. This conclusion also is not
retrospective; taxes collected for the year 1893 and for
previous years will not be refunded.
- 3.
- The resolution of the Federal Council of 20th of February
(1st of March), 1880, is to be considered as abolished from
the 1st of May, 1894.