Mr. Buck to Mr.
Hay.
United
States Legation,
Tokyo, November 22,
1901.
No. 601.]
Sir: I have the honor to inclose herewith a
copy of my note to his excellency the minister for foreign affairs of
date the 21st instant in respect of payment of taxes levied on buildings
erected on land held under leases in perpetuity in the former foreign
settlements.
Many of our people in Yokohama hesitate to pay that tax, fearing that, in
event of the contention of some of the interested powers in opposition
to the tax being successful in the end, the amount paid by them would
not be refunded, Hence I thought it proper to address the minister for
foreign affairs reserving the right of reimbursement.
I have, etc.,
[Inclosure.]
Mr. Buck to the
Japanese minister for foreign
affairs.
United States Legation,
Tokyo, November 21,
1901.
No. 322.]
Monsieur le Ministre: In consideration of
the conclusion of the Imperial Government in respect of the tax on
buildings erected on property held by foreigners under leases in
perpetuity in the former foreign settlements, as declared in your
excellency’s note of the 21st ultimo, notwithstanding the fact that,
up to this time, I have taken no position in behalf of my Government
in opposition to that tax, I think it not improper, under the
circumstances and in behalf of American residents in Japan
concerned, to state to your excellency that, on their paying such
tax, I reserve for them all rights of reimbursement, if, perchance,
it should at any time be determined by your excellency’s Government
that it had been wrongfully or erroneously levied.
I avail, etc.,
