File No. 893.512/32.
The Chinese Minister to the Secretary of State.
Washington, May 12, 1914.
Sir: In pursuance of instructions from my Government, I have the honor to bring to your notice and consideration the question of payment on the part of foreign residents in China of the stamp tax imposed by Chinese law.
This law was passed by the National Assembly of the Republic in October, 1912, and duly promulgated by the President of the Republic. It went into effect in Peking on March 1, 1913, and in the Provinces thirty days after the receipt of the official notification from the Ministry of Finance. The operation of the law has been gradually extended to the treaty ports, so far as Chinese residents at those ports are concerned. But foreigners residing in China have not yet been required to pay the tax.
Last year at the request of the Ministry of Finance, which ruled that on all legal and commercial documents used by foreigners in business transactions with Chinese merchants the required stamps should be affixed, the Ministry of Foreign Affairs communicated to the Representatives of the Foreign Powers at Peking, through the Dean of the Diplomatic Corps at that capital, copies of the Stamp Law and Regulations for their information, with the view of securing general compliance with the law on the part of foreigners in China. The foreign representatives, however, replied in a joint note that they would have to refer the matter to their respective Governments for consideration.
I am instructed, therefore, by my Government to ask your Government for an expression of views on this subject, in the hope that the United States will lend the weight of its influence with its [Page 124] nationals residing in China in favor of their compliance with the law as well as with the other Governments towards a speedy and satisfactory settlement of the question. Any assistance which the United States may give to China in this direction will be gratifying to, and appreciated by, my Government.
Accept [etc.]