Ambassador Tower to the Secretary of State.

No. 1014.]

Sir: In supplement to my dispatch No. 896, of the 19th of February, 1906, relative to the subject of the payment of church taxes by American citizens residing in Germany, I have the honor to report to you that I addressed a note to the Imperial German ministry for foreign affairs on the 23d of March, 1906, making the formal statement which was asked for by the German Government and which I was authorized to make by your telegram to me of the 20th of March, 1906, that, as there is no state church in the United States, so there is no church tax imposed either by the Federal Government or the several state governments of the United States of America, and German subjects residing within the United States are exempt there from the payment of church taxes. I have received a reply to this note from the imperial ministry, dated the 4th of August, 1906, informing me that, in view of the statement contained in my note of the 23d of March, 1906, the reciprocal treatment of Prussian subjects in the United States has been decided to be sufficient ground upon which to exempt here from the payment of church taxes such American citizens as may be members of a religious congregation established at or near to the Prussian parish in which they may reside. The religious services of said congregation are not supported by the authorities of the said Prussian parish.

A copy and a translation into English of this note from the ministry for foreign affairs are inclosed herewith.

I have the honor to inclose to you herewith also three copies of the “Gesetz-Sammlung für die Koniglichen Preussischen Staaten.” No. 32, dated at Berlin, the 11th of July, 1906, in which will be found printed on page 322 the official notice of the royal Prussian minister of state, dated June 30, 1906, making the announcement that citizens of the United States of America are exempt from the payment of church taxes.

I have, etc.,

Charlemagne Tower.
[Inclosure.—Translation.]

The Minister for Foreign Affairs to Ambassador Tower.

In view of the statement contained in the note of the 23d of March, 1906, the undersigned has the honor to inform his excellency Mr. Charlemagne Tower, ambassador extraordinary and plenipotentiary of the United States of America, that the reciprocal treatment of Prussian subjects in the United States of America has been decided to be sufficient ground upon which to exempt here from the payment of church taxes such American citizens as may be members of a religious congregation established at or near to the Prussian parish in which they may reside, the religious services of which said congregation are not supported by the authorities of the said Prussian parish.

The undersigned has the honor to inclose herewith one copy of the “Gesetz-Sammlung für die Koniglichen Preussischen Staaten” for the year 1906, No. 32, in which, on page 322, will be found printed the notice of the royal Prussian ministry of state, and dated June 30, 1906, relating to the reciprocal exemption from the payment of church taxes of subjects of Prussia, on the one part, and the citizens of England, Wales, and Ireland as well as those of the United States of America on the other part.

The undersigned avails himself of this opportunity, etc.,

muhlberg.