and can only establish that a certain number of the shares held in depot had been held on his account, he would also be entitled to release, subject, however, to a pro rata reduction in the event of the depot being short.

4. CORPORATIONS

A. Position of the American Government

The return is permitted of the assets of a corporation in the following

cases:

1. Provided the corporation (a) was not incorporated in enemy countries, i.e., Germany, Austria or Hungary; (b) did not do business within enemy territory during the war; (c) was not declared an enemy by presidential proclamation, regardless of the nationality of the owners of the stock.

2. Provided (a) the corporation was not incorporated in any enemy country, i.e., Germany, Austria, or Hungary; (b) more than 50% of the capital stock of the corporation was owned by non-enemies at the time of the seizure of such assets by the Alien Property Custodian, regardless of the fact that such corporation may have been an enemy by reason of doing business within enemy territory or may have been declared an enemy by presidential proclamation.

B. Position of the British Government

Under British law a corporation incorporated and having its seat in Germany is considered a German national irrespective of the nationality of any or all of its stockholders. A corporation incorporated and having its seat outside of enemy territory irrespective of the nationality of its stockholders is considered a non-enemy national.

FOREIGN OFFICE, S. W. 1,

23rd February, 1927.

His Excellency The Honourable ALANSON B. HOUGHTON,

Etc., etc., etc.

Your Excellency,

With reference to the note which the Chargé d'Affaires of the United States was so good as to address to me under date of January 4th on the subject of the reciprocal release by His Majesty's Government in Great Britain and the Government of the United States of properties sequestrated in both countries under the Trading with the Enemy Acts, I have the honour to state that the memorandum enclosed in that note sets out accurately the position of His Majesty's Government in regard to the matters referred to therein, subject to the following slight amendments:

On page 2 of the memorandum, line 11, "The British Trading with the Enemy Act" should read "The British Trading with the Enemy Acts."

On page 3 of the memorandum in the third paragraph marked "B. Position of the British Government" the word "number" should be

"numbers," the question involved being the numbers of the certificates of the particular shares referred to.

2. In so far as the memorandum refers to questions of release, His Majesty's Government in Great Britain are prepared to carry out releases in the cases referred to therein, but portions of the memorandum appear to be inapplicable to release questions, notably paragraph 2 B, where it is a question of payment of American creditors, and paragraph 4 B, where the position of His Majesty's Government is defined and is governed by decisions of the courts and of the Mixed Arbitral Tribunals.

3. I beg leave to state that the position of His Majesty's Government on the subject of reciprocity in connection with the British Trading with the Enemy Acts and the Treaties of Peace is accurately defined in the memorandum enclosed in Mr. Sterling's note under reference (subject to the above mentioned slight amendments) and that so far as the question of property capable of release is involved they are prepared, on being granted reciprocal treatment by the Government of the United States within the terms of the memorandum, to release such property as is covered by the terms of the understanding and on the conditions stated therein.

I have the honour to be, with the highest consideration,
Your Excellency's obedient Servant,

(For the Secretary of State),
(Signed) ROBERT VANSITTART.

CONVENTION BETWEEN THE UNITED STATES AND MEXICO EXTENDING DURATION OF THE GENERAL CLAIMS COMMISSION PROVIDED FOR IN CON

VENTION OF SEPTEMBER 8, 19231

Signed at Washington, August 16, 1927; ratifications exchanged October 12, 1927

Whereas a convention was signed on September 8, 1923, between the United States of America and the United Mexican States for the settlement and amicable adjustment of certain claims therein defined; and

Whereas under Article VI of said convention the Commission constituted pursuant thereto is bound to hear, examine and decide within three years from the date of its first meeting all the claims filed with it, except as provided in Article VII; and

Whereas it now appears that the said Commission cannot hear, examine and decide such claims within the time limit thus fixed;

The President of the United States of America and the President of the United Mexican States are desirous that the time originally fixed for the duration of the said Commission should be extended, and to this end have named as their respective plenipotentiaries, that is to say:

1 1 U. S. Treaty Series, No. 758.

The President of the United States of America, Honorable Frank B. Kellogg, Secretary of State of the United States; and

The President of the United Mexican States, His Excellency Señor Don Manuel C. Téllez, Ambassador Extraordinary and Plenipotentiary of the United Mexican States at Washington;

Who, after having communicated to each other their respective full powers found in good and due form, have agreed upon the following articles:

ARTICLE I

The high contracting parties agree that the term assigned by Article VI of the convention of September 8, 1923, for the hearing, examination and decision of claims for loss or damage accruing prior to September 8, 1923, shall be and the same hereby is extended for a time not exceeding two years from August 30, 1927, the day when, pursuant to the provisions of the said Article VI, the functions of the said Commission would terminate in respect of such claims; and that during such extended term the Commission shall also be bound to hear, examine and decide all claims for loss or damage accruing between September 8, 1923, and August 30, 1927, inclusive, and filed with the Commission not later than August 30, 1927.

It is agreed that nothing contained in this article shall in any wise alter or extend the time originally fixed in the said Convention of September 8, 1923, for the presentation of claims to the Commission, or confer upon the Commission any jurisdiction over any claim for loss or damage accruing subsequent to August 30, 1927.

ARTICLE II

The present convention shall be ratified and the ratifications shall be exchanged at Washington as soon as possible.

In witness whereof the above-mentioned plenipotentiaries have signed the same and affixed their respective seals.

Done in duplicate at the City of Washington, in the English and Spanish languages, this sixteenth day of August in the year one thousand nine hundred and twenty-seven.

FRANK B. KELLOGG [SEAL]
MANUEL C. TÉLLEZ [SEAL]

TREATY BETWEEN THE UNITED KINGDOM AND SIAM FOR THE REVISION

OF THEIR MUTUAL TREATY ARRANGEMENTS AND PROTOCOL
CONCERNING JURISDICTION APPLICABLE IN SIAM

TO BRITISH SUBJECTS, ETC.1

Signed at London, July 14, 1925; ratifications exchanged, March 30, 1926. His Majesty the King of the United Kingdom of Great Britain and Ireland and of the British Dominions beyond the Seas, Emperor of India, 1 British Treaty Series No. 7 (1926). Cmd. 2642.

and His Majesty the King of Siam, being desirous of maintaining and strengthening the relations of friendship which happily exist between them, have resolved to proceed to a revision of their mutual treaty arrangements, and have for that purpose named as their plenipotentiaries, that is to say: His Majesty the King of the United Kingdom of Great Britain and Ireland and of the British Dominions beyond the Seas, Emperor of India: The Right Honourable Joseph Austen Chamberlain, a Member of Parliament, His Majesty's Principal Secretary of State for Foreign Affairs; and

His Majesty the King of Siam: Phya Prabha Karawongse, His Envoy Extraordinary and Minister Plenipotentiary at the Court of His Britannic Majesty;

Who, after having communicated to each other their respective full powers, found in good and due form, have agreed upon the following articles:

ARTICLE 1

His Britannic Majesty recognises that the principle of national autonomy shall apply to the Kingdom of Siam in all that pertains to the imposition of customs duties on the importation and exportation of merchandise, to drawbacks and to transit and all other taxes and impositions; and, subject to the condition of equality of treatment with other nations in these respects, His Britannic Majesty agrees to assent to the imposition in Siam of customs duties higher than those established by existing treaties; on the further condition, however, that all other nations entitled to claim the benefit of special rates of customs duties in Siam assent to such higher duties freely and without the requirement of any compensatory benefit or privilege.

ARTICLE 2

The subjects of each of the high contracting parties shall have free access to the courts of justice of the other in pursuit and defence of their rights; they shall be at liberty, equally with native subjects and with the subjects or citizens of the most favoured nation, to choose and employ lawyers, advocates and representatives to pursue and defend their rights before such courts. There shall be no conditions or requirements imposed upon British subjects in connection with such access to the courts of justice in Siam, which do not apply to native subjects or to the subjects or citizens of the most favoured nation.

ARTICLE 3

The subjects of each of the high contracting parties shall be entitled in the territories of the other, provided that they comply with the laws and regulations in force, to engage in religious and charitable work, to open and conduct educational establishments, and to do anything incidental to or necessary for those purposes, upon the same terms as native subjects.

The subjects of each of the high contracting parties shall enjoy in the

territories of the other entire liberty of conscience, and, subject to the laws and regulations in force, shall enjoy the right of private and public exercise of their religion.

ARTICLE 4

The vessels of war of each of the high contracting parties may enter, remain and make repairs in those ports and places of the other to which the vessels of war of other nations are accorded access; they shall there submit to the same regulations and enjoy the same honours, advantages, privileges and exemptions as are now or may hereafter be conceded to the vessels of war of any other nation.

ARTICLE 5

From the date of the exchange of ratifications of the present treaty and of the Treaty of Commerce and Navigation between the United Kingdom and Siam, concluded at London on the 14th July, 1925,2 the following treaties, conventions and agreements between the two high contracting parties shall cease to be binding:

The treaty signed on the 20th June, 1826, together with the additional articles thereto ratified on the 17th January, 1827.

The Treaty of Friendship and Commerce signed at Bangkok on the 18th April, 1855, together with the agreement supplementary thereto, signed at Bangkok on the 13th May, 1856.

The Agreement for Regulating the Traffic in Spirituous Liquors, signed at London on the 6th April, 1883.

The Treaty for the Prevention of Crime and the Promotion of Commerce, signed at Bangkok on the 3rd September, 1883, together with the exchange of notes in 1896 extending the operation of that treaty in Siam. The treaty concerning certain boundaries and the jurisdiction of Siamese courts, signed at Bangkok on the 10th March, 1909, together with annexes thereto.

Provided, however, that Articles 1, 2, 3 and 4, and Annexes I and III of the treaty signed at Bangkok on the 10th March, 1909, together with all provisions of any treaty in force at the time of the signature of the present treaty, which fix or delimit the boundary between Siam and British possessions or protectorates, shall remain in force.

ARTICLE 6

The provisions of the agreement on the registration of British subjects in Siam, signed at Bangkok on the 29th November, 1899, as extended in accordance with the note dated the 3rd October, 1910, from His Royal Highness the Minister for Foreign Affairs of Siam to His Britannic Majesty's Minister at Bangkok, remain in force and shall be applicable for the purposes of the present treaty and of the commercial treaty signed this day, except in Printed infra, p. 18.