860p.512 Residence/2: Telegram
The Secretary of State to the Minister in Latvia (Coleman)
53. Your telegram No. 75, September 7, 3 p.m. You should ask that American citizens in Latvia receive tax treatment as favorable as that accorded to the citizens of any other foreign country. You should point out that by article 1 of the treaty of April 20, 1928,61 it is provided that the nationals of each country may “reside” in the other on the same terms as nationals of the country hereafter to be most favored.
While the Department in principle does not consider that the Government of the United States is warranted in asking exemption from particular taxes of general application merely because the Government of the United States imposes no similar tax, the fact that the Government of Latvia has accorded exemption to British nationals on that ground justifies you in requesting the Government of Latvia to grant similar privileges to American citizens.