Foreign Relations of the United States: Diplomatic Papers, 1944, China, Volume VI

393.1163/1289

The Ambassador in China (Gauss) to the Secretary of State

No. 2391

Chungking, April 1, 1944.
[Received April 20.]

Sir: With reference to my despatch no. 2333 of March 21, 1944, on the subject of exemption of mission property from taxation, I have now the honor to enclose:⁸⁶

1. Copy of a petition dated March 17th, 1944, submitted to the Ministry of Finance by Dr. Earl Cressy, Associate General Secretary, National Christian Council of China, representing The Foreign Missions Conference of North America.

2. Copy of a supplemental petition dated March 24th, 1944, to the Ministry of Finance from the same source.

3. Copy of a petition dated March 21, 1944, submitted to the Ministry of Finance by Father Leo C. Ferrary, the (American) local representative of the Apostolic Delegate.

These petitions seek the exemption of all mission property, including missionary residence property, from Chinese taxation.^*

It will be noted that in the supplemental petition (enclosure no. 2) Dr. Cressy has adopted my informal suggestions on this subject (a) relating it to the existing provisions of the Land Tax Law, and (b) indicating that while the petition is made on behalf of Christian organizations, such organizations “would not feel justified in asking for any special favors which could not be applied equally to all other religious bodies”.

I shall endeavor to keep in touch with developments in this matter, and report them to the Department.

Respectfully yours,

C. E. Gauss

86. Enclosures not printed.
87. I understand from Dr. Cressy that Canon Allen of the Church of England mission has addressed the Ministry of Finance supporting the proposals of the National Christian Council on behalf of the British mission boards. [Footnote in the original.]