761.91/106
The Minister in Persia (Kornfeld) to the Secretary of State
Teheran, April 1,
1924.
[Received May 21.]
No. 441Sir: Referring to the Department’s confidential
instruction of January 30, 1924, No. 293, I have the honor to transmit
herewith translation of a note from the Persian Foreign Office under
date of March 11, 1924, No. 17734, replying to the joint note of the
Allied and Associated Powers of June 14, 1922 with regard to the
taxation of foreign subjects.
In this connection I may state that the Department is correct in assuming
that I have not joined my colleagues in any protest to the Persian
Government on this subject subsequent to the note of June 14, 1922.
I have [etc.]
[Enclosure—Translation]
The Persian Minister for Foreign Affairs
(Zoka)
to the American
Legation
Teheran, March 11,
1924.
No. 17,734In answer to the joint note of June 14, 1922, I beg to state that:
- 1.
- Foreign subjects residing in Persia are subject to the
payment of taxes and other established duties in the same
way as Persians,
[Page 580]
and the existing treaties provide no exception with respect
to foreign subjects. Only in the commercial agreement signed
between Persia and Great Britain in the year 190342 it is
stated that no other duties except tolls shall be collected
on goods imported into Persia after customs duties are
collected on such goods. This provision of the agreement has
been and will be complied with. The navaghel taxes are collected according to the law
of Rabi-ol-Aval 5, 1328 (1909) only on the means of
transportation.
- 2.
- All the taxes and duties were approved by Parliament as
part of the general budget of the country, and it is the
Government’s intention to further the enforcement
thereof.
- 3.
- The municipal taxes of every place had and will be
expended for the essential needs of that place, and the
request for a guarantee, as made in the joint note,
constitutes a foreign interference in the domestic affairs
of the country, and the Persian Government is, with regrets,
unable to accept it.
