Ambassador Tower to
the Secretary of State.
American Embassy,
Berlin, February 19,
1906.
No. 896.]
Sir: I have the honor to call your attention to
a note which I have received, under date of the 11th of January, 1906,
from the Imperial German ministry for foreign affairs, in relation to
the subject of the payment of church taxes by American citizens resident
in Germany, a copy and a translation into English of which are
respectfully herewith inclosed.
It has been the custom heretofore to exempt American citizens residing in
Germany from the payment of church taxes here upon proof being made by
them, usually through diplomatic channels, that they are members of an
American or Anglican church situated in or near to the place of their
residence. But under the provisions of a statute enacted in Prussia on
the 14th of July, 1905, which will enter into effect on or about the 1st
of April, 1906, a new system will be adopted for levying church taxes
upon foreign citizens and subjects residing in Prussia. That statute
provides that such foreign citizens and subjects resident here shall be
exempt in future from the payment of church taxes in Prussia only in
cases where the royal ministry of state shall have certified in the
Prussian statutes that Prussian subjects are reciprocally exempt from
the payment of church taxes in the native countries of such foreign
citizens and subjects; and I am called upon by the Imperial German
ministry for foreign affairs to answer the question whether Prussian
subjects are exempt from payment of church taxes when resident within
the United States of America.
As there is no state church in the United States, so there is no church
tax imposed, in so far as I am informed, either by the Federal
Government or the several State governments, and consequently Prussian
subjects residing within the United States of America are exempt from
the payment of church taxes. I have the honor to request that I may be
instructed to make formal answer in this connection to the inquiry of
the Imperial German ministry for foreign affairs. The ministry has
requested that this answer may be given, if possible, before the 1st of
April, 1906.
I have, etc.,
[Inclosure.—Translation.]
The Imperial Minister for
Foreign Affairs to Ambassador Tower.
The undersigned has the honor to make the following communication to
his excellency Mr. Charlemagne Tower ambassador extraordinary and
plenipotentiary of the United States of America:
Citizens of the United States of America living in the old provinces
of the Prussian monarchy who are members of an American or Anglican
church situated in the place of their residence are, under the
present regulations, exempt as such church members de facto or upon
application made through diplomatic channels for such exemption,
from the payment of the church taxes
[Page 659]
levied for the support of the protestant
church of the parish in which they reside. But, under the provisions
of the law of the 14th of July, 1905, relating to the collection of
church taxes throughout the congregations and parishes of the
national evangelical church in the old provinces of the kingdom
(Prussian Statutes 1904, page 77), which will enter into effect on
or about the 1st of April, 1906, a new system will be adopted; for
this law provides that appeals against the levying of church taxes
shall no longer be considered by the fiscal authorities, but must be
brought before the superior court for decision. It provides further
that the exemption of a non-German resident from the payment of
church taxes shall depend upon the fact that a similar exemption is
reciprocally extended to Germans in the native country of such
non-German resident; which fact shall be certified to by the royal
ministry of the state.
Article IV, Paragraph I, section 3, of the law provides:
“The claims for exemption from the payment of church taxes which may
be made by citizens or subjects of a non-German country, upon the
ground that they are members of a church situated in or near to the
parish in which they may reside, which said church is not supported
by the parish funds, shall be allowed upon condition that the royal
ministry of state shall have certified in the Prussian statutes that
a similar exemption from church taxes is allowed reciprocally to
Prussian subjects residing in the native countries of such
non-German subjects or citizens, and if the said non-German subjects
or citizens shall not have declared to the parish authorities their
willingness to pay such taxes.”
Therefore the exemption of citizens of the United States of America
from the payment of church taxes shall be based hereafter upon a
certificate setting forth that such exemption is reciprocally
granted in the United States to the German Empire, or at least to
the Prussian State and their citizens and subjects.
The question thus arises whether the German subjects resident in the
United States of America, who are members of a church situated in or
near to the parish in which they reside—such church not being
supported by the funds of that parish—are exempt from the payment of
church taxes; and if so, what steps are to be taken to prove such
exemption.
An early reply to this inquiry is desired in order that the royal
ministry of state may issue the necessary certificate in the
Prussian statutes before the 1st of April, 1906.
The undersigned avails himself, etc.,
