125.9371/8–1249: Telegram
The Consul General at Tientsin (Smyth) to the Secretary of State
[Received August 15–6:58 a. m.]
618. Re ourtel 568, July 28.11 Tientsin “People’s Government” issued August 9 “provisional measures collection house tax” (for full text see ourtel 619, August 1211). Assessment to be made September 1 and payment September 10 retroactive to January 1. We estimate tax on four Consulate General houses and ex-Japanese Consul building (all US Government-owned) about $620 for period January–June, and $103 monthly thereafter, or total through August about $826.
We plan inform local authorities that as Consulate General properties are government-owned and non-income producing, we assume they exempt this tax in line pertinent section regulations. However in view previous actions local government re “nonrecognized” foreign consuls, not too hopeful exemption. Therefore request prompt instructions re policy if exemption disallowed, as default charges for delayed compliance reporting properties and filing assessment application amounts 50 percent, and penalty delayed payments mounts steeply with arraignment in court after 30 days overdue.
We would appreciate reply by August 20.
Other consuls here asking instructions from their embassies.
Re ourtel 595, August 8.11 It would be helpful if Department or Embassy could keep this Consulate General informed re taxation matters in other Communist-occupied areas particularly Shanghai.
Sent Department as 618; repeated Nanking as 332, Shanghai as 384. Department pass Peiping as 24.