File No. 812.00/3353.
The Acting Secretary of State to the American Consul at Chihuahua.
Washington, March 27, 1912—4 p.m.
Department assumes from your telegram of March 23, 1 p.m., that Americans are already paying taxes to insurrectionary authorities. You are instructed that such taxes should be paid under protest. The protest should be made a matter of record in each case as far as possible. Properly authenticated receipts should be secured [Page 908] for all taxes paid. Americans are entitled, however, to pay taxes to persons in de facto authority. See Moore’s Digest, volume 1, pages 183–184; volume 4, page 12, for the principle involved. Ambassador at Mexico City is being instructed to lay the matter before Mexican Government, calling attention to the exaction of taxes by insurrectionary forces, and stating that this Government will regard payment of such taxes to such persons exercising de facto authority as completely relieving American citizens from further obligation with reference to taxes paid in that way.