Mr. Hay to Mr. Buck.
Washington, March 19, 1902.
(Mr. Hay directs Mr. Buck to inform the Japanese Government that, it having given assurance that citizens of the United States will receive equality of treatment with nationals of other States in the house-tax question, this Government would like to agree by an exchange of notes with Japan that the two Governments will abide by the decision of the principle involved which may be settled in arbitration between Japan and other States touching both the house and income tax; and that Japan will apply the principle equally to nationals of the United States, France, Germany, and Great Britain.
If Japan declines this proposition, Mr. Hay instructs Mr. Buck to request that the United States become party to the arbitration, but suggests that the first alternative is better for both the Government of Japan and that of the United States.)