It is believed that the enclosed note will be found self-explanatory.
I shall not fail to inform the Department as soon as a reply has
been received.
My British colleague informs me that he has also objected to the
collection of the tax from the British Consulate General.
[Enclosure]
The American Chargé at Tangier
(Childs) to the Consul in
Chargé of the Spanish Consulate General at Tangier
(Soriano)
Tangier, December 8,
1941.
Mr. Consul and Dear Colleague: The
Legation recently had occasion to object to the inclusion of a
ten percent municipal tax in the receipts presented by the
Compañía Eléctrica Hispano Marroqui for the electric current
consumption of the American Legation. This
[Page 578]
objection was taken on the grounds
of exemption from taxation under the provisions of the Moroccan
treaties. Reference is here made to Article 3 of the
British-Moroccan Treaty of 1856,41 to Article 3
of the Spanish-Moroccan Treaty of 1861,42 and to Article 2 of the
Madrid Convention of 1880.43
I have received a letter, dated December 6, 1941, from the
Electric Light Company in which it is stated that Colonel
Uriarte had directed them to inform the Legation that, in
including the Chargé for the ten percent tax on the latter’s
accounts, the company was carrying out orders to that effect,
and that any petition for exemption from the tax must be
addressed to Colonel Uriarte.
I am confident that a mere reference to the treaty provisions
above referred to will be sufficient indication that no petition
for exemption can be required of the Legation whose treaty
immunity from the taxation in question is already established,
and in such circumstances I cannot but anticipate that
instructions will be given to the Electric Light Company to
discontinue a charge for the tax in accounts presented to the
Legation.
It will be observed that, in virtue of the terms of Article 2 of
the Madrid Convention of 1880, immunity from the tax in question
also extends to the Legation’s interpreters and other employees,
whatever may be their nationality.
Moreover, the Legation makes full reservations in respect of the
treaty immunity of American ressortissants from payment of this tax.
In requesting you to be good enough to bring this matter to the
attention of Colonel Uriarte, please accept [etc.]
