File No. 812.512/1197
The Secretary of State to Consul Simpich
Washington, May 19, 1916.
Sir: The Department has received your despatch No. 508 dated May 6, 1916, with regard to the de facto Government’s demand for a second payment of taxes on mining property in Mexico.
[Page 721]If you shall be informed of any attempt by the local authorities to collect from an American citizen taxes which he has already paid to persons in de facto authority, you will promptly inform the Department of the facts of the case, whereupon the matter will be taken up with the de facto Government.
You will also take occasion, upon such a case coming to your attention, to advise the appropriate authorities that under the generally accepted principles of international law, American citizens owning property in Mexico are entitled to pay taxes thereon to persons in de facto authority, and that, having made such payment, they are released from further obligation with respect to such taxes.
I am [etc.]