File No. 812.512/415.
The Secretary of State to Vice Consul Silliman.
Washington, September 2, 1914.
Your August 29. Say to Carranza that this Government cannot consent to exception referred to but must insist that payment of taxes already paid by American citizens to persons exercising de facto authority in Mexico be not again exacted. In view of recent disturbed conditions in Mexico rendering it well-nigh impossible for Americans to determine what authorities were in control in certain [Page 758] sections at given times, and since by Mexican law taxes on mining property are payable to Federal Government, American citizens should not be penalized for having paid taxes to Huerta administration. Under principles of international law they were entitled to make such payments.