File No. 812.512/238.
The Secretary of State to Consul Letcher.
Washington , April 23, 1914 .
Sir: The Department encloses a copy of a despatch from the Consul at Durango, Mexico, relative to the opening of a local revenue and tax office of the Constitutionalist Central Government and the complications arising therefrom.
You are instructed to bring the matters contained in the Consul’s despatch to the attention of General Carranza and to say that the Department does not doubt that upon having these matters called to his attention he will at once issue orders to the appropriate authorities to desist from attempting to collect from American citizens in the State of Durango taxes, which, under the laws of Mexico being due to the Federal Government, such American citizens, prior to the establishment in Durango of tax offices of the Constitutionalist authorities, paid to the central administration at Mexico City. As General Carranza will understand, under the rules and principles of international law those citizens who made such payments should be regarded as completely relieved from any further obligation with respect to the taxes so paid.
I am [etc.]