File No. 812.512/17.
The Acting Secretary of State to Vice Consul Simpich.
Washington , April 26, 1913 ,
Your despatch April 5 regarding exaction by insurrectionary authorities of taxes on mines and other property owned by American citizens. Such taxes should be paid under protest, which protest should so far as possible be made a matter of record in each case. Properly authenticated receipts should be secured for all taxes paid. Americans are entitled however to pay taxes to persons in de facto authority. For principle involved see Moore’s Digest, Volume 1, pages 183, 184; Volume 4, page 12. Department is instructing Embassy to lay matter before appropriate authorities calling attention to the exaction of taxes by insurrectionary forces and stating that this Government will regard payment of such taxes to such persons [Page 733] exercising de facto authority as completely relieving American citizens from further obligation with reference to taxes so paid.