File No. 812.512/624.

The Secretary of State to the Sierra Consolidated Mines Company .

Gentlemen: The Department has received your communication of May 8, 1915, enclosing [etc.]

The first six paragraphs of your letter have been copied to Mr. John R. Silliman, American Consul, who is now on special duty at Vera Cruz, Mexico, with instruction to bring to the attention of the appropriate authorities the grounds of the protest made by your company and to say to such authorities that the United States Government does not recognize the decree referred to as having any force in territory outside of the control of the Carranza authorities or any application to American-owned mining property located in such territory.

Under the generally accepted principles of international law, American citizens owning property in Mexico are entitled to pay taxes thereon to persons in de facto authority. It would appear, therefore, that having paid taxes upon your property located in the State of Chihuahua to the authorities exercising control in that State, you should be relieved of further payment of such taxes.

I am [etc.]

For the Secretary of State:
Robert Lansing.