Papers Relating to the Foreign Relations of the United States, 1894, With the Annual Message of the President, Transmitted to Congress, December 3, 1894

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.,

James O. Broadhead.

[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.