851.5123/27
The Ambassador in France ( Herrick ) to the Secretary of State
[Received July 7.]
Sir: With reference to the Department’s instruction No. 1535 of June 6, 1925 (File No. 851.5123/25), I have the honor to report that the deductions allowed by the French law to French citizens and to citizens of other countries having a treaty of reciprocity with France are given in Articles 42 and 43 of the law of March 22, 1924, a translation of which reads as follows:
“Art. 42.—The 4th paragraph of Article 6 of the law of March 30, 1923, is replaced by the following text:
‘The above deductions shall be increased as regards each taxpayer subject to the tax by a sum of 3,000 fr. for his wife if the latter has neither salary nor personal income, by 3,000 fr. for each child of less than eighteen years or who is infirm and without a salary, and by 2,000 fr. per person dependent upon him under the same conditions as those of Article 7 of the law of June 25, 1920.’
“Art. 43.—The 4th paragraph of Article 7 of the law of June 25, 1920, is replaced by the following text:
‘However, for each child under twenty-one years of age remaining dependent upon its parents and for each person beyond the fifth, whatever his age, the deduction shall be raised to 3,000 fr.’”
American citizens do not receive less favorable treatment than is accorded to nationals of any other country, with the exception of those countries which have treaties of reciprocity with France.
I am enclosing a single copy of the law of March 22, 1924.21
I have [etc.]
Counselor of Embassy
- Not printed.↩