894.0144/13
The Consul General at Mukden (Pontius) to the Secretary of State
[Received March 13.]
Sir: I have the honor to acknowledge the receipt of Department instruction No. 77, dated November 22, 1919 (File No. So 894. 1044/12),23 written on the subject of the attempt of the Japanese authorities to levy an income tax for municipal purposes on American citizens residing in the Japanese Settlement, and outlining the attitude of the Department towards the method of levy of the municipal tax in question.
The attitude of the Department in this regard was duly communicated to the local Japanese Consul General and the latter was requested [Page 28] to convey the information to the President of the South Manchuria Railway. The gist of the Department’s instruction was communicated to the local branch of the Standard Oil Co. of N.Y., several employees of which constitute the only Americans at present residing in the Japanese Settlement.
The Department instructed this office to ascertain the attitude of the other consular representatives in Mukden on this particular question.
The Russian Consul General having in mind the pessimistic outlook of political affairs in his own country said he was not at present in a position to protest against anything. He assumed no responsibility whatever for the number of Russian Jews residing in the Settlement as none of them were registered in his office. He feared the power of the Japanese in Manchuria but in such a matter as taxation he felt he was too helpless to take any stand.
The British Consul General informs me that none of his nationals reside in the Japanese Settlement. The case under discussion being duly explained to him, he expressed himself as opposed to any such levy should a British subject become involved. In any event he would report the matter immediately to the British Minister at Peking.
The French Consul has likewise none of his nationals residing in the Japanese Settlement. His attitude is precisely the same as that of his British Colleague.
I have [etc.]
- File number should be 894.0144/12; copy also filed as enclosure 26; document printed in Foreign Relations, 1919, vol. ii, p. 455.↩