The Diplomatic Agent and Consul General at Tangier ( Blake ) to the Secretary of State
[Received August 6.]
Sir: I have the honor to enclose herewith the French text and English translation of various taxation Dahirs of French Morocco. It [Page 824] was requested by the French Residency General that these measures be made applicable to American ressortissants.
The Dahirs in question concern the introduction of Income Tax (Enclosures Nos. 1 to 5); increases in or relief from the “Patente” Tax (Enclosure No. 6); the introduction of excess profits taxation (Enclosures 7 to 9); and modification of the City Buildings Tax (Enclosures Nos. 10 to 12).69
The request of the French Residency General was transmitted on February 12, 1940, but the translation of the legislation has of necessity been continuously interrupted because of exceptional pressure of other more urgent business on a short staffed office owing to the absence of myself and of Mr. Doolittle. It is only now therefore that it has been possible to despatch the matter.
Our position in regard to this legislation was briefly reviewed in my No. 1507 of November 23, 1939,70 and is covered by the general reservation on all war time legislation, addressed to the French Residency General, in pursuance of the Department’s Instruction No. 1054 of December 4, 1939 (File No. 681.006/67),71 as reported in my No. 1521 of January 9, 1940.72
The Department’s instructions are respectfully requested as to what, if any, further action should be taken in this connection.