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objection was taken on the grounds of exemption from taxation under the provisions of the Moroccan treaties. Reference is here made to Article 3 of the British-Moroccan Treaty of 1856,41 to Article 3 of the Spanish-Moroccan Treaty of 1861,42 and to Article 2 of the Madrid Convention of 1880.43

I have received a letter, dated December 6, 1941, from the Electric Light Company in which it is stated that Colonel Uriarte had directed them to inform the Legation that, in including the charge for the ten percent tax on the latter's accounts, the company was carrying out orders to that effect, and that any petition for exemption from the tax must be addressed to Colonel Uriarte.

I am confident that a mere reference to the treaty provisions above referred to will be sufficient indication that no petition for exemption can be required of the Legation whose treaty immunity from the taxation in question is already established, and in such circumstances I cannot but anticipate that instructions will be given to the Electric Light Company to discontinue a charge for the tax in accounts presented to the Legation.

It will be observed that, in virtue of the terms of Article 2 of the Madrid Convention of 1880, immunity from the tax in question also extends to the Legation's interpreters and other employees, whatever may be their nationality.

Moreover, the Legation makes full reservations in respect of the treaty immunity of American ressortissants from payment of this tax.

In requesting you to be good enough to bring this matter to the attention of Colonel Uriarte, please accept [etc.]

J. RIVES CHILDS

881.00/2061 : Telegram

The Secretary of State to the Chargé at Tangier (Childs)

WASHINGTON, December 16, 1941–10 p. m. 159. Your 372, November 28, 1 p. m. In view of the apparent uncertainty of the precise purpose of the Delegate's note, the Department feels that the first and last paragraphs of your proposed reply constitute an adequate acknowledgment and offer of cooperation. However, it is suggested that in the last paragraph the word "adjusting” be substituted for the phrase "my informal endeavors to adjust”.

HULL

41

Signed at Tangier, December 9, 1856, British and Foreign State Papers, vol. XLVI, p. 188.

Signed at Madrid, November 20, 1861, ibid., vol. LIII, p. 1089.
Signed at Madrid, July 3, 1880, Foreign Relations, 1880, p. 917.

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881.00/2086

The Chargé at Tangier (Childs) to the Secretary of State

No. 515

TANGIER, December 23, 1941.

[Received January 13, 1942.] SIR: I have the honor to refer to the Legation's despatch no. 468 of December 3, 1941 which transmitted copy of a note to the Spanish Consul in Tangier complaining of the excessive delays in the issuance by the Spanish Consulate at Casablanca of visas for American ressortissants who desired to proceed from French Morocco to Tangier in transit through the Spanish Zone.

The Department will be pleased to note from the enclosed copy of a communication just received from my Spanish colleague,4 that proper attention now appears to have been given to the Legation's complaint, the Spanish Consul at Casablanca having been instructed telegraphically from the High Commissariat at Tetuán to grant the visas in question. It is therefore hoped that the suggested intervention in the matter, of the Embassy in Madrid, will not now be necessary. Respectfully yours,

J. RIVES CHILDS

44

881.00/2082

The Chargé at Tangier (Childs) to the Secretary of State

No. 517

TANGIER, December 24, 1941.

[Received January 13, 1942.] SIR: I have the honor to refer to my telegram No. 372, 1 p. m. of November 28, 1941, and to the Department's reply No. 159 of December 16, 1941, 10 p. m. and to report that, in accordance with the Department's instructions I have addressed the enclosed communication to Colonel Uriarte, Delegate in Tangier of the Spanish High Commissioner. There is likewise enclosed a copy and translation of Col. Uriarte's communication to me.45 In view of the developments which have taken place since a draft

a acknowledgment to Col. Uriarte was submitted to the Department the Legation is of the opinion that the changes suggested by the Department in the draft are admirably adapted to the changed circumstances with which we are now confronted. Respectfully yours,

J. RIVES CHILDS

* Not printed.

*5 For content of enclosures, see the Chargé's telegram No. 372, November 28, 1 p. m., p. 575.

881.512/159 The Chief of the Division of Near Eastern Affairs (Murray) to the

Chargé at Tangier (Childs)

WASHINGTON, December 29, 1941. DEAR RIVES: I have received your despatch no. 443, November 11, 1941 in further explanation of your views on the imposition of the Spanish Zone fiscal regime in Tangier. I entirely understand your views regarding the possible advisability of payment by American ressortissants of such taxes imposed under the new regime as may be justified as compensation for services rendered or as being based on the Act of Algeciras, and you are of course correct in pointing out that the Department's policy in Manchukuo was to advise payment of taxes imposed for services.

In drafting the instruction of September 27 46 on this subject, our thought was, as expressed by Mr. Ward, that there is a certain undesirability in advising Americans to pay taxes to a regime which has usurped authority in Tangier by force of arms, even though we might not be disposed to oppose the payment of some of those taxes. That is, we did not wish to appear to give our approval to a measure whose application to our ressortissants is not legally justifiable. Possibly we should have indicated, however, that we did not intend to lay down a hard-and-fast rule. From a practical point of view, I think that you should feel free to use your own judgment in particular instances. I can imagine that a case might arise in which an arbitrary refusal to pay a tax normally and necessarily imposed in all countries for services rendered would stir up an entirely futile and harmful controversy.

Consequently, I should like to clarify the instruction of September 27 by saying that we are willing to leave you free to modify its terms, within the limits suggested in your despatch of August 12,47 whenever in your judgment one of our ressortissants is likely to adopt an attitude not morally justifiable and possibly harmful to the relations of the Legation and the American colony with the Spanish authorities. In other words, while making it clear that this Government does not give its approval to the imposition of taxation on American ressortissants by an unrecognized authority, you may, when you consider it necessary, point out to inquirers that taxes are essential to the functioning of any administration and that, as a practical matter, it might be wiser to pay them. I have in mind, of course, the particular taxes which you mention in paragraphs "a") and “b”), pages 13 and 14 of your despatch of August 12. Sincerely yours,

WALLACE MURRAY

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PROTEST BY THE UNITED STATES REGARDING SPANISH SEIZURE

OF CAPE SPARTEL LIGHTHOUSE

881.822/198: Telegram

The Chargé at Tangier (Childs) to the Secretary of State

a

9

TANGIER, July 3, 1941.

[Received July 3—11:45 a. m.] 237. There has just been delivered a note dated July 2nd from the Spanish District Commissioner of Tangier reading in translation as follows:

"The Consul of the United States of America at Tangier. My distinguished friend:

For your information I take pleasure in transmitting you herewith an order of His Excellency, the High Commissioner for Spain in Morocco, which proves (provides?] that on the

fifth instant the lighthouse at Cape Spartel like all others in the Khalifian Zone will be confined to the direction and administration of the technical services of the Spanish Zone and consequently at 11 o'clock on the said day an engineer designated for the purpose will present himself to take charge of all the services of the lighthouse.

I avail myself of this occasion Mr. Consul to reiterate to you the assurances of my distinguished consideration. (Signed) Luis Carvajal.”

The following is a translation of the enclosure:

“When after the Spanish Moroccan war of 1859-60 the Spanish Moroccan Commercial Treaty of 20th November 1861 48 was concluded in consequence of the Treaty of Peace, Spain in article 43 of that treaty obtained from the Sultan the engagement to construct a lighthouse at Cape Spartel and to supervise its conservation. Subsequently the Sultan not having kept this engagement, various nations, amongst them Spain, substituted themselves for the Sultan in this action and constituted what is known actually as the International Commission for the Maintenance and Conservation of the Lighthouse of Cape Spartel but without ceasing at any moment to recognize the absolute Moroccan character of this

lighthouse. Now with the incorporation of the zone of Tangier within the protectorate of Spain in Morocco and it being shown that Spain was the first power to interest itself in this lighthouse and the international regime which governed the city of Tangier having disappeared and all the lighthouses existing in its zone having fallen under the dependency of the Khalifian Government, there is no reason to preserve the lighthouse at Cape Spartel under a special regime which for all these reasons lacks sense and purpose. In view of all the foregoing I have the honor to inform you that as from July 5 the lighthouse at Cape Spartel will be confined like all other lighthouses of the Khalifian Zone of the protectorate to the exclusive direction and administration of the com

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petent technical services of the Spanish Zone which shall likewise be entrusted with the maintenance of the lighthouse." Repeated to Madrid.

CHILDS

881.822/199 : Telegram

The Chargé at Tangier (Childs) to the Secretary of State

TANGIER, July 3, 1941—noon.

[Received 2:55 p. m.] 238. My 237.49 The following communication has been made today to Colonel Luis Carvajal, Tangier.

“Sir:

I have received your letter of July 2, 1941, and enclosure with reference to the intention of the Spanish authorities to take possession, on July 5, 1941, of Cape Spartel Lighthouse which is now administered by an international commission under the terms of the Convention as to Cape Spartel Lighthouse of May 31, 1865 50 to which my Government as well as the Spanish Government are parties.

I have of course communicated the terms of your communication to the Department of State at Washington which will no doubt have a communication to make on the subject to the Spanish Government.

In the meanwhile, however, I must protest in the strongest possible terms against this unilateral decision of the Spanish authorities, which is in flagrant violation of the treaty engagements of the Spanish Government.

I am, sir, very truly yours,
Signed ). Rives Childs, American Chargé d'Affaires ad interim.”
Repeated to Embassy at Madrid.

CHILDS

881.822/200: Telegram

The Chargé at Tangier (Childs) to the Secretary of State

TANGIER, July 3, 1941–3 p. m.

[Received July 4-11:20 p. m.] 239. My 237 of July 3, and 238 July 3, noon. A meeting of the International Commission for Cape Spartel Lighthouse was held at noon an hour after the receipt of the communication quoted in my 237. I took part together with representatives of Belgium, France, Great Britain, Netherlands, Portugal and Sweden. The representatives of Italy and Spain were absent, the last named having excused himself on the grounds that he was too occupied to attend. I had

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50

Supra.

William M. Malloy (ed.), Treaties, Conventions, etc., Between the United States of America and Other Powers, 1776–1909 (Washington, Government Printing Office, 1910), vol. I, p. 1217.

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