711.744/20

The Chargé in Bulgaria (Kodding) to the Secretary of State

No. 1337

Sir: I have the honor to request instructions concerning the procedure to be followed in the application of the Naturalization Treaty between the United States and Bulgaria proclaimed on May 6, 1924.7

It may be noted that in the Department’s Instruction No. 165 of March 25, 1926,8 it was desired that a Bulgarian emigrant to the United States who subsequently became a naturalized American citizen be relieved of the necessity of paying Bulgarian taxes from the date of his emigration to the United States. In the Department’s Instruction No. 176 of July 13, 19268 it was desired, however, that the Bulgarian Government remit only such taxes as had been collected from an emigrant subsequent to the date of his naturalization as an American citizen.

It may be stated that in no single case has the Bulgarian Government been willing to release its former subjects from taxation from any date previous to their naturalization as American citizens.

A case involving the above interpretations of the Bulgarian-American Naturalization Treaty is now pending and I respectfully recommend that the Legation be authorized to adopt the latter policy providing no legal objection is perceived to it.

I have [etc.]

T. Kodding
  1. Signed November 23, 1923; see Foreign Relations, 1923, vol. i, p. 464.
  2. Not printed.
  3. Not printed.