702.0641/64: Telegram
The Ambassador in Great Britain ( Dawes ) to the Secretary of State
[Received May 10—8:30 a.m.]
97. Substance of Department’s 40, February 19, 2 p.m., was invited to the attention of Foreign Office in oral conversation and also by note. I am in receipt today of a reply stating inter alia:
“The relief from income tax accorded foreign consuls in this country dates back to 1842. It applies to the official emoluments of the [Page 143] consul and has never been extended to income from other conditions. His Majesty’s Government has taken the view that a relief of this scope is appropriate to consuls and no condition of reciprocity has ever been made. The relief is given to the consul of a foreign state quite irrespective of the relief, if any, which that state may give to British Consuls.
The scope of the relief from United Kingdom income tax has been carefully considered from time to time but the decision has always been against any alteration.”