File No. 812.512/558.

The Secretary of State to Consul General Shanklin .

No. 710.]

Sir: The Department has received your unnumbered despatch of February 17, 1915, requesting instructions in regard to the payment of mining and land taxes on behalf of American citizens with such interests in Mexico.

You may state to the inquiring American citizens that the Department considers that under the generally accepted rules of international law they are entitled to pay taxes upon their property in Mexico to persons in de facto authority and that in determining the question of the proper persons to receive payment of taxes it would appear that they would do well to consider the matter of the local control of the territory in which their properties are situated.

I am [etc.]

For the Secretary of State:
Wilbur J. Carr.