File No. 893.512/54.
The Acting Secretary of State to Chargé MacMurray.
Washington, September 17, 1915.
Sir: The Department has received your despatch No. 687 of July 16, 1915, with its enclosures relative to the levy of destination taxes upon foreign goods.
You are hereby instructed that in the view of the Department the Chinese Government is not competent to impose upon foreign goods, as such and in contradistinction to native goods, any taxes or dues other than the import duty and commutation transit tax as provided in the treaties.
While objecting to any attempt to discriminate against foreign goods, the Department adheres to the position taken in its instruction of June 22 last; that is to say, it is in full sympathy with the desire of the Chinese Government to increase its revenues by legitimate forms of taxation so long as the taxation is levied alike upon native and foreign goods.
I am [etc.]