The Ambassador in France (Edge) to the Secretary of State

No. 138

Sir: I have the honor to refer to my telegram No. 24 of January 27, 7 p.m.,1 concerning the double taxation problem as represented by the Boston Blacking Company case. All available information leads to the conclusion that continued litigation in this case will result adversely for the plaintiff. Following several conferences and at my request, the Foreign Office has undertaken informally to have the case held in abeyance until the two Governments have had an opportunity to discuss further the entire question raised by double taxation. The Minister of Finance has agreed to this plan of action.

As a result of the above negotiations, I enclose a copy and translation of a note dated January 21, 1930, together with a translation of its enclosures, which I have received from the Foreign Office.1 It will be observed that the French Government feels that before entering into any such negotiations it would be advisable for the representatives of each of the two countries to be made acquainted, at least in general, with the fiscal legislation of the other State. The enclosures are summaries of various fiscal laws in France.

I should appreciate the Department’s sending to me at its earliest convenience summaries of State and Federal laws of the United States and any additional information regarding Federal income or other taxes which it feels may be of assistance to the French Government in comparing our laws with theirs in the matter of double taxation assessment.

Mr. Howell, First Secretary of this Embassy, who has been intimately associated with this question, will be in Washington about the middle of February and will discuss the case fully with you.

I have [etc.]

Walter E. Edge
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  2. Not printed.