File No. 812.512/666.
Vice Consul Davis to
the Secretary of State.
No. 557.]
American Consulate,
Guadalajara,
May 8, 1915.
Sir: I have the honor to hereby confirm a
telegram which I tried to forward you yesterday, but could not because
we are again cut off from Manzanillo:
Both central and state governments demanding repayment all taxes
collected during occupation Convencionalistas. Am protesting but fear if
Washington does not protest to Carranza my efforts may not avail much
here.
And to further call your attention to the enclosed copy of a circular
letter, from Luis Cabrera, Carranza Secretary of Treasury, to all
administradores de rentas, as well as my letter to Acting Governor
Berlanga, dated today, on the same subject.
I have [etc.]
[Inclosure 1—Translation.]
Circular No. 8, relative to the nullity of payment
of Federal taxes made to pretended authorities.
There are frequent cases in which Federal tax collectors inquire of
this Department whether they should accept as valid the payment of
taxes to the pretended authorities who without right had been
occupying places that have since returned to the power of the
Constitutionalist Army. Once for all, and by order of the First
Chief of the Constitutionalist Army, in charge of the Executive
Power, be it known by all tax collectors directed by this Department
that they must not accept as valid any payment made to pretended
authorities not recognized by this Government; and they will proceed
to collect the taxes not heretofore collected by our authorities.
This order extends to payments hereafter to be made in places now
occupied by rebel forces or which they may hereafter occupy.
Department of the Treasury,
Vera
Cruz, February 16,
1915.
Luis Cabrera.
[Inclosure 2.]
Vice Consul Davis
to Acting Governor Berlanga.
I have learned that both the Central Constitutionalist Government and
the Government of this State will decline to recognize receipts
issued for taxes paid during the occupation of this city by the
Conventionists.
It would seem that this is not based on justice, and I will have to
protest energetically against such a resolution in so far as
concerns interests of foreigners under the protection of this
Consulate.
Foreigners resident in the country, on subjecting themselves to this
class of acts on the part of one or other revolutionary faction,
would imply a recognition on the part of such foreigners of the
legality of one or the other of the factions or governments,
although not at present recognized by any foreign government.
I recognize that it is the duty of persons resident in a foreign
country to submit to the laws and authorities resident at the time
in such country, be the government de jure or de facto, and it is
not for them to decide if such government is or is not legally
constituted.
I will present to you the following concrete case: While the
Conventionista forces occupied this city I received instructions
from Mr. W. J. Bryan, Secretary of State of the United States, to
pay the taxes of an American mining
[Page 971]
company, and to draw on him for amount so
expended. I went to the tax office and made the payment, and drew on
Mr. Bryan for the amount, attaching to my draft the receipts of the
government I then found here.
I leave to your superior judgment whether it was incumbent on me to
say if that government was legal or not, and if I should now make a
second payment to the government that I now find in power, and again
draw on Mr. Bryan.
I avail [etc.]
Guadalajara,
May 8, 1915.
Will B. Davis.
