The Chargé in Iraq ( Farrell ) to the Secretary of State

No. 1990

Sir: I have the honor to report that the Reverend Bernard Hakken, an American citizen engaged in missionary work at Baghdad, has requested the Legation’s intervention in procuring on his behalf the remission of the Iraqi annual tax on foreigners resident in the country. This tax amounts to I. D. O. 750 (equals $3.06).

At the Baghdad tax collector’s office Mr. Hakken was informed that if the Legation would officially assure the Iraqi Government that no residence tax is levied upon Iraqi citizens resident in the [Page 354] United States, the Iraqi Government would grant untaxed residence permits to American citizens living in Iraq.

In answer to the Legation’s inquiry, the Ministry for Foreign Affairs corroborates the tax collector’s statement to Mr. Hakken, and says that if a note in the tenor of the foregoing paragraph is sent by the Legation to the Ministry, the residence tax will be remitted for American citizens on grounds of reciprocity.

However, with regard to the small amount of the tax and because there are less than fifty Americans in Iraq subject to this tax, the Legation feels doubtful as to the wisdom of asking this favor of the Iraqi Government. The Department’s instructions in the matter are therefore requested.

Respectfully yours,

William S. Farrell