811.512358 Shipping/6
The Secretary of State to the Danish Minister (Brun)
Sir: I have the honor to refer to your note of October 27, 1921, inviting attention to the striking out of Paragraph 8, Section 213 of the Revenue Bill for 1921, and to the adverse effect which such action might have on commerce between the United States and Denmark, and to inform you that the paragraph in question was reinserted in the bill as enacted November 23, 1921, and now reads as follows:
“Section 213—(b) The following items … shall be exempt from taxation under this title.
(8) The income of a nonresident alien or foreign corporation which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country [Page 887] which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States.”
Accept [etc.]