File No. 812.512/688.

The Acting Secretary of State to Mr. Sidney Smith.

Sir: The Department has received your communication of June 29,1915, relative to the payment of the taxes on the mining properties of the American Consolidated Mining and Milling Company, located in the State of Oaxaca, Mexico.

The Department has uniformly advised American citizens owning property in Mexico to endeavor to make payment of taxes thereon, even though in the opinion of such citizens the property was not receiving proper attention from Mexican authorities, and that according to the generally accepted principles of international law, they were entitled to pay taxes to persons in de facto authority.

It is suggested that you would do well to apply to the American Consular Agent at Oaxaca for advice and assistance as to the payment of your taxes and relative to the protection of your property. Communication [Page 975]with the Consular Agent may possibly be had by way of the New Orleans Tropical Radio.

I am [etc.]

For the Acting Secretary of State:
Wilbur J. Carr.