Mr. Adee to Mr. Buck.
Washington, August 20, 1900.
Sir: I have to acknowledge the receipt of your dispatch No. 424. of May 9 last, reporting that some American missionaries residing in Japan claim exemption from the payment of an income tax to the Japanese Government on the ground that their incomes are derived from the United States in the form of salaries for mission work. You add that you have uniformly advised payment by them of such tax for the reasons set forth in your letter to the Rev. James W. Doughty, a copy of which accompanies the dispatch.
On the statements contained in your dispatch and its inclosures the Department concurs in your view that salaries paid to missionaries regularly engaged in the work of their missions in Japan are subject to the payment of an income tax the same as the salaries of the native priests.
I am, etc.,
Acting Secretary.