702.0652/11

The Ambassador in Spain (Hammond) to the Secretary of State

No. 1031

Sir: Referring to the Department’s instruction No. 439 of August 16th, last (File No. 702.0652/8) and to previous correspondence relative to taxation in Spain of motor vehicles owned by American consular officers, I have the honor to transmit herewith for the Department’s information a copy of the Embassy’s note No. 604 of August 29th last to the Spanish Government,35 sent in compliance with the Department’s instruction under acknowledgement, together with a copy and translation of the Spanish Government’s reply in the premises, No. 281 dated September 12th, last.35

As the Department will perceive, the Royal Spanish Foreign Office has refused the Embassy’s request for the exemption of American consular officers in Spain from taxation on their motor vehicles on the ground that certain American States, notably: Wisconsin, Indiana, Minnesota and Pennsylvania, as well as the Philippine Islands and Porto Rico, refuse a like exemption to Spanish consular officers.

In view of the fact that the Spanish reply ignores the omission from the pertinent section of the United States-Spanish Treaty of 1902 of any provision for strict reciprocity, as well as the Department’s undertaking to uphold the right of Spanish consular officers to be exempt from taxation on automobiles owned by them in all States of the Union, I have the honor to request the Department’s further instructions in the premises.

I have [etc.]

Ogden H. Hammond
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  2. Not printed.