893.5122/39
The Minister in China (Johnson) to the Secretary of State
[Received May 11.]
Sir: With reference to the Legation’s despatch No. 912, of April 1, 1931,35 concerning the collection from American citizens in Tsinanfu of a Chinese house tax, I have the honor to transmit herewith a copy of despatch No. 23, of April 7, 1931, from the American Consul at Tsinan.35 The Department will note that Mr. Vincent, having assured himself of the non-discriminatory nature of the tax, believing the rate to be reasonable and the municipal services to be deserving of some support from American citizens and companies, and having due regard to the attitude adopted by his British, Japanese, and German colleagues, has suggested to American firms and individuals in Tsinan that the house tax be paid as a voluntary contribution toward the support of the municipal services rendered. It will be noted from the communication addressed by Mr. Vincent on March 25, 1931, to the Shantung Provincial Government (a copy of which is enclosed35 with his despatch mentioned above), that he invited the Provincial Government’s attention to the voluntary nature of the payments and to the fact that penalties may not be imposed upon American citizens for failure to make such voluntary contributions or to comply with any particular article or articles of the regulations.
The Legation is pleased to note that Mr. Vincent has succeeded in obtaining the agreement of the tax officials to the exemption from the house tax of American mission residences occupied by missionaries.
I have the honor to recommend that the Department approve the action taken by Mr. Vincent in this case.
Respectfully yours,
Counselor of Legation