Office of the Historian

File No. 312.115/99.

The Secretary of State to Vice Consul Young.

[Extract.]
No. 168.]
Department of State,
Washington, October 22, 1914.

Sir: The Department has received from your office a letter dated October 1, 1914, concerning a recent decree of Mexican authorities which, you state, requires all persons having property valued at more than one hundred thousand pesos, to contribute to a loan to such authorities.

You are instructed that there appear to be no treaty provisions bearing upon the payment by American citizens of contributions or taxes in Mexico. Furthermore, in case of a contribution or tax levied according to the laws of Mexico, general and uniform in its character and operation and not confiscatory, it would appear that American citizens owning property in the sections covered by the contribution or tax would be legally bound to make payment thereof.

I am [etc.]

For the Secretary of State:
Wilbur J. Carr
.