Mr. Adee to Mr. Broadhead.

No. 57.]

Sir: I have received your No. 49, of July 27, 3894, concerning the Swiss military tax. It is accompanied by a copy of the resolution of the Federal Council saying that from May 1, 1894, Swiss citizens residents of the United States or who have returned to Switzerland from this country, remain liable to the payment of the military tax unless they can furnish evidence that such a tax is collected from them in the United States. Concerning American citizens domiciled in Switzerland, it appears that they are relieved from paying that tax in Switzerland, so long as their Government does not exact anything of the kind from Swiss citizens residing in the United States. This action is not retroactive, however, and taxes collected for 1893 and previous years will not be refunded.

The Department’s instruction. No. 45, of May 29 last, will have apprised you of its efforts to ascertain whether the laws of the several States of the Union impose any military tax upon citizens of the Swiss Confederation residing therein, or the nature of such taxes as may be generally exacted of them equally with our own citizens.

I inclose a memorandum1 showing the Character of the replies from forty-two States, leaving only Wisconsin and Texas to be heard from, and the governors thereof have been again addressed upon the subject. It is apparent from the evidence now furnished that the States of this Union do not impose compulsory military service, except in cases of extraordinary emergencies, nor compel the payment of any equivalent tax in money. All militia service is voluntary, and is supported from the general fund of the State treasury.

The modification of the rule by the Swiss Federal Council which your No. 49 reports may be regarded as satisfactory so far as concerns American citizens sojourniug in Switzerland, and in case you find it necessary to make any communication to the Swiss authorities upon the subject, the material herewith transmitted will be found ample.

Upon the receipt of replies from the States of Wisconsin and Texas the purport thereof will be sent to you.

I am, etc.,

Alvey A. Adee,
Acting Secretary.
  1. Not printed.