811512337 Shipping/8–2844
The American Chargé in Cuba (Nufer) to the Cuban Minister of State (Mañach)37
Excellency: I have the honor to refer to previous correspondence with Your Excellency’s Government concerning the taxation of United States Government undertakings in Cuba, and particularly to this Embassy’s note no. 731 of October 15, 1942,36 in which the hope was expressed that in view of the fact that my Government does not collect taxes on earnings in the United States derived by other governments from the operation of ships, it would be found possible to discontinue the collection of the Cuban taxes on the revenue obtained in Cuba by vessels either owned by or chartered to the War Shipping Administration, an official agency of the United States Government.
In its note no. 1124,38 Your Excellency’s Government replied that this matter was under study and that calculations were being made by the appropriate agencies in order to ascertain to what extent Cuba’s economy would be prejudiced by the suppression of these taxes so that, in the event it were found that the attendant loss of revenue would not be too severe, the Embassy’s request might be granted.
The possible suppression of these taxes was the subject of several inquiries on the part of the Embassy, but in a note (no. 2676) of September [Page 994] 7, 1943,42 Your Excellency’s Government indicated that the problem was still under study, and to date no definitive reply has been received.
In view of the long period of time which has elapsed since the Embassy first brought this matter to the attention of Your Excellency’s Government and of the fact that your Government, in its note no. 1125 of November 14, 1942,42 on the general question of taxation of United States Government undertakings in Cuba, expressed its agreement with the principle that foreign governments should not be taxed on their property devoted to governmental purposes, I venture to express the hope that it will now be possible for it to render an early favorable decision with regard to the taxes under reference.
Please accept [etc.]