881.512/156
The Secretary of State to the Chargé at Tangier (Childs)
Sir: Reference is made to your despatch no. 300 of August 12, 1941,31 regarding the extension to Tangier of the fiscal régime of the Spanish Zone of Morocco through a decree issued June 30, 1941 by the Commissioner of Finance of the Spanish Zone.
The Department concurs in the opinion you express that it would be best not to make representations to the Spanish authorities with regard to the new taxes imposed by this decree, and agrees that a decision by the American Consular Court in a concrete case would be a more effective means of bringing home to the authorities the American position with regard to such taxation. You are, therefore, authorized to follow the policy outlined in the last paragraph on page 12 and first two paragraphs on page 13 of your despatch under reference.32
As regards advice to be given American ressortissants who may be called upon to pay the new taxes, the Department questions the desirability of advising payment even of those which might seem justified as being based on the Act of Algeciras33 or as compensation for services rendered. It is felt that this Government’s position would be stronger if the American ressortissants concerned were merely informed of the situation and their treaty rights and left to make for themselves the decision as to payment or refusal of any one or all of the taxes in question. In this connection it would appear to be helpful to ascertain the position taken by other governments concerned.
Very truly yours,
- Not printed.↩
- Paragraphs mentioned are summarized in the preceding sentence.↩
- Signed April 7, 1906, Foreign Relations, 1906, pt. 2, p. 1495.↩