711.572/68
The Secretary of State to the Norwegian Minister ( Bachke )
Sir: I have the honor to acknowledge the receipt of your note of May 7, 1928, relating to questions which have arisen in the negotiation of the Treaty of Friendship, Commerce and Consular Rights between this Government and your Government.
1. Note has been made that your Government has accepted the proposal to insert the word “personal” in the first line in the addition to Article IV, second paragraph.
2. From the explanation concerning taxation in Norway made in connection with the second paragraph of Article XIX of the Treaty, it appears that in view of existing Norwegian law, your Government is unwilling to accept this paragraph in a form which would exempt the American Legation or other immovable property of the United States Government in Norway from the special immovable property tax levied by the municipality in which such property is situated. As was explained to you by the Solicitor in the conference on May 15, the exemption in this paragraph as proposed by the United States is very broad and if agreed upon would admit of no form of property tax being levied by either National, State, Provincial or Municipal authorities, on lands or buildings in the United States, owned by the Norwegian Government and used exclusively for Governmental purposes. The provision has been included in a number of treaties recently concluded by the United States and this Government would, as stated in my note of March 23 last, prefer to withdraw the paragraph rather than agree to a similar provision in narrower form which would admit of the levying of municipal rates in a foreign country on lands and buildings owned by the United States and used exclusively for Governmental purposes.
The effect of such withdrawal would be to leave the local law or practice in respect to the taxation of such property in each country unaffected by Treaty provision. It is understood from your note and statements to the Solicitor that under the existing law of Norway the American Legation in Norway is subject to the payment of the municipal rates referred to in your notes of December 9, 1927 and May 7, 1928, and to no other form of taxation. I may state that a Legation owned by the Government of Norway in the United States, situated in the District of Columbia would, pursuant to the practice of this Government but not under positive provision of law, be exempt from the payment of general and special taxes or assessments.
3. As requested by you, further consideration has been given to the matter of enlarging the scope of the stipulation in the first paragraph of Article XXIV, providing that the local authorities of each [Page 634] country shall inform the consular officers of the other in certain cases of deaths in their territories. As has been explained to you, this Government is very reluctant to impose large duties in regard to the giving of notice upon the local authorities, both because the local authorities on whom the duty would be placed are officers of the State Governments and not of the Federal Government and because the Department knows from experience that it is difficult to obtain complete compliance with such a provision by the local authorities throughout the United States, even in the instances included in this Government’s original draft. I am informed that the Solicitor offered to accept the paragraph submitted by you at the conference on May 15, modified so as to read as follows:
“Likewise in case of the death of a resident of either of the High Contracting Parties in the territory of the other Party from whose remaining papers which may come into the possession of the local authorities, it appears that the decedent was a native of the other High Contracting Party, the proper local authorities shall at once inform the nearest consular officer of that Party of the death.”
I understand that you will submit the provision as above quoted for consideration by your Government. I trust that it will be acceptable to your Government for it embraces the greatest extension of the stipulation in regard to giving notice to consuls in case of death that would be agreed to by this Government.
The progress that has been made in these negotiations during recent weeks is a source of satisfaction to me and I am glad to express to you my appreciation of the cooperation of the Legation and the Norwegian Government in this matter. I shall be glad to receive and to consider promptly the further remarks which you expect to receive from your Government in regard to provisions of the draft under negotiation.
Accept [etc.]