the interests of the Tangier community which might result from the failure of the American Government to give its approval to legislation enacted as the result of the present exceptional circumstances. I told Colonel Carvajal that I was prepared to extend to him a similar regime of cooperation. I added that I considered that American ressortissants as members of the Tangier community should cooperate to the fullest possible extent in the welfare of that community and, moreover, I did not anticipate any difficulty in persuading them voluntarily to do so. In conclusion, the Department will share my gratification at the manifestation, renewed on this occasion by Colonel Carvajal, of the intention of the Spanish authorities to respect our extraterritorial position in Tangier. Respectfully yours, 881.512/158 J. RIVES CHILDS The Chargé at Tangier (Childs) to the Secretary of State No. 443 TANGIER, November 11, 1941. [Received December 10.] SIR: I have the honor to acknowledge the Department's instruction no. 90 of September 27, 1941 and to report in this despatch, in accordance with the Department's instruction, the attitude of the Powers toward the extension to Tangier of the fiscal regime of the Spanish Zone of Morocco, through a decree issued June 30, 1941 by the Commissioner of Finance of the Spanish Zone. Mr. Gascoigne, the British Consul General in Tangier, has informed me that he has been instructed to advise British subjects not to pay any of the new Spanish Zone taxes introduced in Tangier; he has also been instructed to advise British subjects not to pay any of the increases introduced by the Spanish authorities in the taxes levied by the International Administration in the Tangier Zone. In the event of any persecution of British subjects as a result of their failure to pay these taxes, the British Consul General has been instructed to approach the Spanish Administration in Tangier and to state that the British Government does not admit any of the legislation by an alien law, and that the whole question must be discussed between the two Governments. Mr. Polain, the Belgian Minister in charge of the Belgian Consulate General, informs me that his Government has given him no instructions in regard to the new taxes or the increase of old taxes formerly imposed by the International Administration in Tangier. Mr. Polain stated that his political position is so weak that he has felt it unwise to make any representations to the Spanish authorities since their taking over of the administration of Tangier. He stated that at that time a protest had been made, and he considers that that protest is sufficient to cover all subsequent illegal acts of the Spanish authorities. Mr. Triat, the French Consul, stated that he had informed his Government of the introduction of the taxes but had received no instructions with regard to them. I asked if any of his nationals had requested his advice as to the attitude to be taken toward their payment. He replied in the negative. He did state that he knew of a case in which one of the judges of the Mixed Tribunal had refused to pay the ten percent tax assessed by the municipality on electric light bills, in the knowledge that the Mixed Court would throw out any suit brought by the Company or by the authorities to compel payment of the tax, and would no doubt entertain a suit for damages brought by a consumer against any attempt of the Electric Light Company to cut off the electric current as a consequence of a failure to pay the tax. Mr. Triat added that the Electric Light Company, so far as he knew, had made no attempt to dispute the refusal to pay the tax. I have not thought it advisable to consult my Italian colleague on the subject, and I have not consulted my German colleague for the reason that I have never made his acquaintance. The position of the Netherlands Minister, in charge of the Netherlands Consulate General, is believed to be similar to that of my Belgian colleague. I would, however, point out to the Department that as the American Government alone enjoys extraterritorial rights in Tangier, our position is quite different from that of my colleagues of the non-capitulatory Powers. I would also add that the recommendations made by me with respect to the advice to be given to American ressortissants in connection with the new fiscal regime, were based on informal conversations had by me in the Department before my departure for this post. At that time it was suggested that as the situation in Tangier is to a certain extent analogous with that of the American Governmen's position in Manchukuo, our attitude toward the fiscal regime in Tangier might follow the attitude taken by the American Government in respect of the assessment of taxes in Manchukuo. I therefore discussed this question with the officials in the Far Eastern Division, and the recommendations contained in my despatch no. 300 of August 12, 1941 37 were made in the light of those conversations, as a result of which it appeared that American nationals in Manchukuo were being advised to pay taxes imposed for services but to refrain, in their discretion, from the payment of other fiscal measures. Respectfully yours, J. RIVES CHILDS "Not printed. 881.00/2061: Telegram The Chargé at Tangier (Childs) to the Secretary of State TANGIER, November 28, 1941-1 p. m. [Received 7:30 p. m.] 372. Following the appointment of Colonel Uriarte as delegate of the Spanish High Commissioner in Tangier I have received a communication from him reading in translation as follows: "I have the honor to inform Your Excellency that when His Excellency the High Commissioner appointed me as his Delegate in the Tangier Zone, it was decided that my official relations with Your Excellency in respect of all such matters as appertain to the interests of the country which you so worthily represent, shall be conducted through the medium of the Consulate General of Spain in this city, which has received appropriate instructions in this sense. I have to importune Your Excellency that under this arrangement you may be assured, on my part, of the fullest understanding and assistance for the effective maintenance of the commercial regime enjoyed by this zone in recent years. I avail myself of this occasion to reiterate to Your Excellency, Mr. Consul General, the assurance of my distinguished consideration.' It appears that all of my consular colleagues so far as can be determined have received a similar communication. There is some thought that the new arrangement may represent a desire of the Spanish authorities in the midst of their difficulties to effect a back door and informal return to the committee of control system. However, the most general opinion is that it represents an effort of the Spanish Consul to project himself more importantly into the local picture from the obscure background to which he was relegated upon the occupation of Tangier by the Spanish authorities. Colonel Uriarte has himself told me that the Spanish Consul would serve as his Diplomatic Cabinet so to speak. The British Consul General is merely acknowledging the communication. He has expressed dislike of the arrangement as it interposes obstacles in the way of direct access by him to the principal Spanish authorities in Tangier. For us the situation is of course different in view of our position. The proposal actually represents a return to the modus vivendi which obtained until 1934 (see the Department's instruction 780 of February 16, 1934 38); it is not believed however in view of our particular position that an ordinary acknowledgment would be appropriate. The following is suggested as an acknowledgment which I might be authorized to make. "I have to thank you for your kind communication of November 21, 1941, from which I note that our relations in regard to official matters concerning American interests are to be conducted through the Consulate General of Spain in Tangier, which has received instructions to this effect from His Excellency, General Orgaz. This is an arrangement which is very agreeable to the Legation in as much as it resumes a modus vivendi under which relations were formerly conducted by the Legation with the Spanish authorities in Morocco. I am particularly gratified to note that it is your intention to maintain the commercial regime enjoyed by the Tangier Zone during recent years. This regime in Tangier would, of course, in our view necessarily be that which is defined in the treaties to which the United States Government is a party. Please be assured, my Dear Colonel Uriarte, that on my part you will find reciprocally all possible friendly cooperation in my informal endeavors to adjust the problems which may confront us in the exceptional circumstances of these times." Repeated to Madrid. CHILDS 881.00/2079 The Chargé at Tangier (Childs) to the Secretary of State No. 468 TANGIER, December 3, 1941. [Received December 26.] SIR: In reference to the Legation's despatch no. 452 of November 24, 1941 39 respecting the appointment of Colonel Uriarte as Delegate in Tangier of the Spanish High Commissioner in Morocco, and to the Legation's telegram no. 372 of November 28, 1941, 1 p. m., which drew particular attention to the statement of Colonel Uriarte that all official matters should be presented to him through the Spanish Consulate General in Tangier, I now have the honor to enclose herewith a copy of a complaint which, according to this arrangement, I have addressed to my Spanish colleague, concerning the excessive delays attending the issuance of Spanish transit visas for American ressortissants desiring to proceed from French Morocco to Tangier.40 The details of the several individual cases involved are sufficiently set forth in the copy of the above mentioned communication to the Spanish Consul, but the Department will observe, from its general terms, that in regard to the excessive delays in the issuance of the Spanish visas in question, there is a relapse into or rather perhaps a continuation of the irritating situation for American ressortissants which, as reported in the Legation's despatch no. 345 of September 12, 1941, General Orgaz gave me his personal assurances would be remedied. " Not printed. "Enclosure not printed; it gave the details on three cases of excessive delays. These circumstances appear to confirm the apprehension suggested in the Legation's despatch no. 452 above referred to, that Spanish inefficiency, or worse, in Morocco is so fundamental as to leave little or no hope of improvement, and that such measures as the mere multiplication of delegates of the High Commissioner or even the latter's own personal intervention, may be but the illusory devices of a basically incoherent administration. In any event, it would appear that the communication addressed by the Legation to the Spanish Consulate General in Tangier on the matter under discussion represents the exhaustion of all local remedies. Therefore, if no satisfactory response is made thereto and unless the inconvenience occasioned to American ressortissants in Morocco by the dilatory procedure of the local Spanish visa authorities are promptly and permanently removed, it is believed that there will be no other alternative than to request the American Embassy at Madrid to take up the question with the Spanish Government. Respectfully yours, 881.512/159 J. RIVES CHILDS The Chargé at Tangier (Childs) to the Secretary of State No. 471 TANGIER, December 8, 1941. [Received December 26.] SIR: I have the honor to transmit herewith a copy of a note which I have addressed to my Spanish colleague concerning a ten percent municipal tax included in bills of the local Electric Light Company on electric current consumption. It is believed that the enclosed note will be found self-explanatory. I shall not fail to inform the Department as soon as a reply has been received. My British colleague informs me that he has also objected to the collection of the tax from the British Consulate General. Respectfully yours, J. RIVES CHILDS [Enclosure] The American Chargé at Tangier (Childs) to the Consul in Charge of the Spanish Consulate General at Tangier (Soriano) TANGIER, December 8, 1941. MR. CONSUL AND DEAR COLLEAGUE: The Legation recently had occasion to object to the inclusion of a ten percent municipal tax in the receipts presented by the Compañía Eléctrica Hispano Marroqui for the electric current consumption of the American Legation. This |
