File No. 812.512/914.
The Secretary of State to Mr. Delbert J. Haff.
Washington, November 30, 1915.
Sir: The Department has received your letter of November 19, in regard to the protection of the rights of American citizens who have paid taxes to de facto authorities in Mexico, and in reply informs you that the Department holds that American citizens owning property in Mexico are entitled to pay taxes thereon to persons in de facto authority in the district where such property is situated and that having made such payment they should be discharged from further obligation with respect to the taxes.
It is presumed that the de facto government in Mexico recognizes that the above statement correctly sets forth the rule of international law upon the subject in question.
In this connection it may be stated that prior to the recognition of the present de facto government in Mexico the authorities now constituting such Government were advised of this attitude of the Department and withdrew demands which had previously been made by them in certain instances for the re-payment of taxes already paid to other persons in de facto authority.
I am [etc.]