793.003/676½
Memorandum by the Minister in China (Johnson)56
In the course of conversation today Dr. C. T. Wang, Minister for Foreign Affairs, inquired of me as to the attitude of the American Government toward the payment of Chinese taxes by American citizens. I told Dr. Wang that our attitude was one of willingness that our citizens should pay as a voluntary contribution the usual taxes that are collected in the municipalities and other places on land and houses for the purpose of building roads, maintaining streets and giving police and fire protection.57 Dr. Wang stated that the British were prepared to have their people submit themselves to the payment of Chinese taxes. He said that he was going to raise this question shortly, particularly as regards the interior of settlement and concession areas. He remarked that this question of taxation was probably the most important one insofar as “die-hardism” was concerned and expressed the feeling that once foreign citizens resident in the International Settlement and foreign concessions had to pay Chinese taxes “die-hardism” would vanish.