[Enclosure—Translation]
The Diplomatic
Representatives in Persia of the United States, Great
Britain, France, Belgium, and Italy to the Persian Minister for Foreign
Affairs
[Teheran, June 14,
1922.]
The question of payment by foreigners of the taxes established by the
Municipality has been for some time the subject of exchanges of view
between the Imperial Minister for Foreign Affairs and the various
Legations. Desirous of finding a just solution to this question,
their Excellencies, the Ministers of Great Britain, France, United
States of America, as well as the Chargé d’Affaires of Italy, agreed
with the Dean of the Diplomatic Corps to examine it in the most
conciliatory spirit. From this examination, it has resulted that
there is reason to distinguish in this request two essential points:
- 1)
- regard for the text of the treaties as far as the
importation of merchandise from abroad is concerned;
- 2)
- the legal uniformity of the taxes which the Municipalities
might impose and the guarantees as to their
application.
In considering the first of these distinctions, the representatives
of the Powers above-mentioned have deemed that it would be
absolutely impossible for them to admit any tax contravening
directly the texts of the treaties. Now the prescriptions imposed by
the Municipality providing that foreign merchandise must pay a tax
on entering the Municipal territory is in contravention of these
texts.
The latter stipulate in fact that merchandise, imported from abroad
having on its entrance into Persia paid the customs duties regularly
established, will not be subject to the collection of any further
duty. No exceptional tax can be claimed. Merchandise imported from
abroad after having paid the customs duty must, under these
conditions, be transported freely to the interior of the country as
far as their destination without any Municipality having the right
to intervene and exact taxes affecting the transportation of
merchandise. This principle established—and the undersigned chiefs
of missions do not doubt that it is recognized as just by the
Imperial Government—the pretension of the Municipalities submitted
for their approval by the Ministry of Foreign Affairs to make
foreigners pay certain taxes from which they have been exempted
until now, might subsequently be favorably examined with the
reservation that this question would be the subject of a preliminary
understanding between the interested
[Page 567]
Legations and the Imperial Government and
after a uniform law on the Municipalities had been voted by the
Medjliss.
As for the so-called road taxes (voiries),
established by the Municipalities on the uniform basis of
legislative prescriptions, they might be submitted for payment by
foreign subjects with the guarantee that they would be entirely
applied to the upkeep and improvement of an organized municipal
service.
As soon as the Imperial Government will have agreed with them on
these principles, the undersigned chiefs of missions will not fail
to report for the approval of their respective Governments the
conditions under which modifications might be effected in the system
existing until the present time with regard to the payment of taxes
by foreign nationals.
Persuaded that their desire to cause these modifications to be
admitted in an equitable manner will be understood by the Persian
Government, they are convinced that it will reply favorably in such
a way as to facilitate their task.
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