851.5123/23
The Ambassador in France (Herrick) to the Secretary of State
[Received January 20.]
Sir: With reference to the Department’s instruction No. 1190 of November 10th last, which directed me to express to the French Government the hope that American citizens residing in France would be assessed income taxes at the same rate as citizens of France, and that those who are married or are the heads of families or who have minor children or other dependents would be allowed the same credits in the payment of French income taxes as are allowed French citizens under similar circumstances, I have the honor to report that I have received a note from the Foreign Office, dated December 30th, to the effect that the above-mentioned request cannot be granted, as, in the absence of conventional agreements, citizens of one country living in the other must submit to the laws relative to their position. I am enclosing a copy and translation of the note in question.19
Since, under the respective laws in force, French citizens living in the United States enjoy more favorable treatment than American citizens living in France, I should be glad to be instructed whether the [Page 130] Department does not desire me to take up this matter further and whether the intimation in the French note, that a convention on this subject might be made, should be followed up.
I have [etc.]
- Not printed.↩