Confiscatory taxation of American citizens

Note.—This subject is closely related to the two next preceding.

Note: On March 13, 1913, “Decree No. 1” was issued by the acting governor of the State of Sonora, in rebellion against the Huerta government, article 20 of which provided that all mining taxes for the period beginning July 1 must be paid to the treasurer of the State of Sonora, and if not so paid the mining properties concerned would be forfeited. Notice of this provision was given by the prefect of each district to owners of mining claims therein. In general, the decree provided that all taxes previously paid to the federal authorities should be paid to the State officials of Sonora. Similar decrees were issued by other states in rebellion. At the same time the federal authorities continued to exact payment of these taxes, with the result that the taxpayer was confronted with demands from two factions at war with each other. Numerous American citizens applied to the local representatives of this Government or to the Department of State for advice, which was given in the form shown in the following correspondence during April, 1913, and was repeated in numerous instances in 1914.

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