Papers Relating to the Foreign Relations of the United States, With the Address of the President to Congress December 7, 1915

File No. 812.512/919.

The Acting Secretary of State to Special Agent Carothers.

[Telegram.]

Department of State,
Washington, November 27, 1915.

Your November 26. Response recent representations, de facto Government declined assume responsibility for payment taxes in territory controlled by Villa.

Inform interested American citizens that if Villa officials insist upon payment of taxes to them in territory which they actually control, Department of opinion that such taxes, if paid, should be paid under protest, making protest matter of record if possible and taking receipts. Under generally accepted principles international law, such American citizens are entitled to pay taxes to persons in de facto authority.

Polk.