File No. 895.102/11.
[Inclosure.]
Protocol agreed to at the Conference held between
the Consular Representatives of Treaty Poiuers concerned and the
Director of the Bureau of Foreign Affairs of the Government
General of Chosen relating to the abolition of the system of
Foreign Settlements in Chosen.
I. The Foreign Settlements in Chosen, namely: Chemulpo, Chinnampo,
Kun-san, Mokpo, Masampo, and Songchin shall be incorporated with the
respective newly organized Communes of Chosen to which they
appropriately belong.
II. When such incorporation takes place the competent local
authorities shall assume all the duties and obligations of local
administration hitherto performed and incurred by the Municipal
Councils of the said Foreign Settlements, including public works,
sanitation, etc.
III. The common funds and property, if any, belonging to the
Municipal Councils of the said Foreign Settlements shall be
transferred to the local authorities concerned.
IV. The holders of leases in perpetuity of land within the
circumscriptions of the said Foreign Settlements shall be allowed
the option of converting the said leases in perpetuity to actual
ownership. Such ownership shall be on the same basis as that of
Japanese subjects in Chosen.
V. When such conversions have been made and registered the owners of
the said land shall be accorded national and most favoured nation
treatment in all that concerns the use and enjoyment of such land
and houses thereon, as well as in the matter of imposts, taxes, and
rates leviable on such land and houses. The conversions and
registrations aforesaid shall be made without any taxes, fees, or
charges whatever.
VI. In case such option is not availed of, the rights created by the
said leases in perpetuity, not inconsistent with the arrangements
agreed to in the present Protocol, shall continue to be duly
respected. In the matter of imposts, taxes, and rates leviable in
respect of the leased land and houses thereon under the second
clause of the leases in perpetuity the following adjustment shall be
made:
- (a)
- A sufficient sum shall be appropriated out Of, and not in
excess of, the ground rent payable in respect of the leased
land in question to cover national land and house taxes
leviable on the said leased land and houses thereon were
such land held by an actual owner;
- (b)
- In case the remainder, if any, of the said ground rent
equals the local and municipal taxes and rates leviable on
the said leased land and houses thereon were such land held
by an actual owner the said land and houses shall be exempt
from all such local and municipal taxes and rates;
- (c)
- In case the remainder of the said ground rent exceeds the
local and municipal taxes and rates leviable on the said
leased land and houses thereon were such land held by an
actual owner the surplus shall be refunded;
- (d)
- In case the local and municipal taxes and rates leviable
on the said leased land and houses thereon were such land
held by an actual owner exceed the remainder of the said
ground rent the said land and houses shall be liable to
taxes and rates to an extent sufficient to make the local
and municipal taxes and rates on such land and houses equal
to the local and municipal taxes and rates leviable on the
leased land and houses thereon were such land held by an
actual owner.
[Page 436]
VII. The holders of leases in perpetuity aforesaid shall be accorded
national and most favoured nation treatment in the matter of
imposts, taxes, and rates of whatever kind and nature, whether
national, local, or municipal, not otherwise provided for in the
present Protocol,
VIII. The competent Registry Offices in Chosen shall undertake due
registration of the leases in perpetuity aforesaid as well as
subsidiary rights relating thereto. Such registration, consistently
with the provisions of law, shall be available against third
parties. Legalized copies of the existing Consular registrations
relating to the said subsidiary rights shall be transferred to the
competent Registry Offices. Registrations so transferred shall
continue to have the same force and value as they had in the
Consular Offices in which such registrations were effected.
With regard to the leases in perpetuity on which mortgages exist in
the Consular Registers concerned at the time of the abolition of the
system of Foreign Settlements no registration shall be made in
respect of the transfer of such leases in perpetuity to a third
party or their conversion to actual ownership, or the cancellation
of subsidiary rights relating thereto, except upon the written
application of the holders of the said leases in perpetuity or their
duly authorized agents certified by their Consular Representatives.
This arrangement, however, shall not affect cases where leases in
perpetuity are disposed of in default of payment of rent, taxes or
rates, or by virtue of legal process.
IX. The existing Public Gardens in the Foreign Settlements shall be
maintained in good order and condition by the authorities concerned;
and their respective areas shall not be diminished except for public
purposes.
X. The existing Foreign Cemeteries in the Foreign Settlements shall
be maintained by local foreign residents, in conformity with the
laws and ordinances governing cemeteries, crematories, burial,
cremation, etc., free of all taxes and rates. The sum of Twenty
Thousand Yen (Y. 20,000) or so much thereof as may be necessary
shall be appropriated for this purpose out of the property belonging
to the Municipal Council of the General Foreign Settlement at
Chemulpo.
Done at Seoul (Keijo), Chosen, the 21st day of April, 1913.
Geo. H. Scidmore, Consul-General of the United States of America.
Keuger, Dr., German
Consul-General.
J. Bribosia, Consul-General for Belgium.
J. Lutschg, Consul-General for Russia.
A.M. Chalmers, His
Britannic Majesty’s Consul-General for Corea.
R. André, Acting Consul
for France.
A.M. Chalmers, His
Britannic Majesty’s Consul-General for Corea, In Chargé of
Italian Interests.
Midori Komatzu, Director
of the Bureau of Foreign Affairs of the Government General of
Chosen
