393.1163/1285
The Ambassador in China (Gauss) to the Secretary of State
[Received April 6.]
Sir: I have the honor to enclose, as of possible interest to the Department, copy of a letter80 addressed to me under date of March 16th, by Dr. E. H. Cressy, Associate General Secretary of The National Christian Council of China, submitting for my comment a draft of proposed petition to be submitted to the Chinese Government through the Ministry of Finance, requesting exemption from all taxation for Christian church and mission property, including schools, churches, hospitals, social service agencies, and the residences of Chinese and foreign missionary staff.
I also enclose a memorandum80 of my conversation with Dr. Cressy on March 20th, when I reviewed this matter with him informally, pointing out that it was proposed to ask for special exemption for Christian institutions; that such a move might result in opposition or charges of discrimination from non-Christian institutions; and that the Chinese Land Law (1930) makes provision under which the Government may authorize remission or reduction of land tax on certain property holdings, as for example land used for schools and scientific institutions, public hospitals, charitable organizations and “all other lands used exclusively for the public good and without mercenary object.” I suggested that he and his colleagues might give consideration to seeking the desired remission or reduction of taxes on Christian property under that provision of Chinese law rather than by way of special exemption of Christian church and mission property as such.
Respectfully yours,