by notaries; but that, notwithstanding, some ecclesiastical authorities, transgressing their powers, have been issuing such letters; in view of which he requests that the department "address to the proper quarter the necessary communications, in order that all instruments of that character unlawfully issued shall not be accepted by the American authorities, if ever presented to them." I should be pleased to have an expression of your views as to the necessity for the propriety of the action requested by the Turkish representative at Washington. I am, etc., No. 1417.] ROBERT BACON. Chargé Jay to the Secretary of State. AMERICAN LEGATION, Constantinople, July 2, 1906. SIR: I have the honor to acknowledge the receipt of the department's No. 1099, of the 9th ultimo, in regard to the proper channels of authentication of powers of attorney in Turkey. In reply, I beg to state that powers of attorney intended to be used in the Turkish courts of justice or in any of the Ottoman administrative departments have to be drawn up and certified by the competent "sheri" authorities or to be certified by a notary public attached to an Ottoman nizami court. The only exception of which I am aware is the case where a foreign subject gives power to be used in a Turkish nizami court, in which case the signature of such foreigner may be certified by his consul, and even in that case some of the courts will not accept the instrument unless the consul's official seal is legalized by the Ottoman foreign office. Ecclesiastical authorities therefore have been instructed not to legalize such documents, and if they do the Turkish authorities look on the instrument so legalized as not legalized at all. If, however, such an instrument is to be used outside of Turkey or in a foreign consulate or consular court in Turkey, then it seems to me that it is for the authorities that use the instrument to decide how and by whom they shall be certified. I have, etc., PETER AUGUSTUS JAY. The Acting Secretary of State to the Turkish Minister. No. 16.] DEPARTMENT OF STATE, Washington, July 24, 1906. SIR: Referring to your note of the 4th ultimo, stating that letters of attorney can be drawn up and authenticated in the Ottoman Empire only by the courts of the "shéri" and by notaries, I have the honor to inform you that the contents of your note have been brought to the notice of the American embassy af Constantinople. Accept, etc., ROBERT BACON. ALLEGED TAXATION OF PROPERTY IN THE UNITED STATES BY THE TURKISH GOVERNMENT. No. 1023.] The Secretary of State to Minister Leishman. [Extract.] DEPARTMENT OF STATE, Washington, February 27, 1906. SIR: I inclose herewith a copy of a letter from the Hon. Rockwood Hoar," in relation to the taxation by the Turkish Government of property in the United States belonging to certain naturalized American citizens of Turkish birth. A later letter from Mr. Hoar makes it clear that the property on which Turkish taxation is sought to be enforced is real estate situated in the city of Worcester, Mass., purchased by four brothers, Messrs. Bedros Garabedian, Arisdokis Garabedian, Marderos Garabedian, and Ohannes Garabedian, since they became citizens of the United States. The tax assessed against the property of the Garabedians amounts, for this year, to $50, and their relative, Mr. Sarkis Apkarian, of Mamuret ul Aziz, Armenia, is looked to by the Turkish authorities to pay it. The principle is not open to doubt that the title to real property is subject solely to the law of the locality, and that the situs of taxation is the situs of the realty-in this case Worcester, Mass. The property affected is subject to our exclusive jurisdiction, and no foreign government can rightly levy a tax upon it. If the tax were upon the person, Turkey might claim with some show of truth and fairness that, inasmuch as the Porte has not consented to the naturalization, the subject in partibus infidelium, continued to be, nevertheless, a subject, and that his person was subject to Turkish regulation. A poll tax would, however, be unjustifiable, because the quandom Turk owes us allegiance, and we in return owe him protection, at least as long as he does not by a return voluntarily subject himself to the local jurisdiction of Turkey. But in no case can this Government consent to the taxation by the Turkish Government of property in the United States belonging to a duly naturalized American citizen, acquired by him subsequently to his naturalization, either directly, or, as in this case, indirectly, by levying upon, imprisoning, or otherwise punishing his relatives in Turkey. You will take the matter up with the Turkish Government, with the view to securing from it the revocation of any order for collecting taxes on the property in question, and with the view to preventing similar cases in the future. I am, No. 1328.] etc., Chargé Jay to the Secretary of State. ELIHU ROOT. AMERICAN LEGATION, Constantinople, March 15, 1906. SIR: I have the honor to acknowledge the receipt of the department's instruction No. 1023, of February 27, 1906, inclosing a letter a Not printed. from the Hon. Rockwood Hoar, stating that four brothers named Garabedian, naturalized citizens of Ottoman origin, now residing in Worcester, Mass., are taxed by the Turkish Government through their relative, Sarkis Apkarian, of Harput, on some real estate owned by them in Worcester. I find it difficult to believe this to be possible, and fear that the Messrs. Garabedian's relatives at Harput must have been grossly misleading them. I have, however, requested our consul at Harput to investigate the matter very fully and carefully. Upon the receipt of his report I will reply further upon this subject to the department. I need not add that should the consul's report prove the correctness of Messrs. Garabedian's statement I will bring the matter very vigorously to the attention of the Porte on the lines laid down in the department's instruction of February 27. I have, etc., PETER AUGUSTUS JAY. No. 1361.] Chargé Jay to the Secretary of State. AMERICAN LEGATION, Constantinople, April 19, 1906. SIR: Replying further to the department's No. 1023, of February 27, 1906, on the subject of alleged taxation in Turkey of property owned in the United States by the Garabedian brothers, of Worcester, Mass., I have the honor to inclose a report upon this subject. from the American consul at Harput which clearly shows that such taxation on the part of the Turkish Government does not exist. I have, etc., PETER AUGUSTUS JAY. [Inclosure.] Consul Young to Chargé Jay. No. 126.] AMERICAN CONSULATE, Harput, Turkey, April 4, 1906. SIR: I beg to acknowledge the receipt of the legation's No. 433, of the 15th ultimo, having reference to the claim of the four Garabedian brothers, naturalized citizens of Ottoman origin and now residing at Worcester, Mass., to the effect that the Turkish Government is trying to enforce taxation on real estate owned by them in Worcester, and is holding their relative, Sarkis Apkarian, of Mamouret-ul-Aziz, responsible. An investigation and report in regard to the matter is requested. In reply, I beg to state that Mr. Sarkis Apkarian assures me that so far as he is aware the Turkish Government has made no attempt nor at any time had the intention to tax the property and real estate in America of these four brothers. My own investigation not only substantiates the above statement of Mr. Apkarian, but, further, raises the doubt as to whether the Turkish Government has even any knowledge of the fact that these brothers own real estate in America. Mr. Apkarian further states that his relatives have probably misunderstood some of his letters to them. The investigation of this matter involved to some extent the system of community taxation which applies to the military tax, but to that only. 59605-FR 1906-89 At the risk of making this report of greater length than the legation really desired, I would respectfully submit the following facts relative to the imposition of a military tax upon Christian communities whose members are subjects of the Ottoman Empire. All male Moslems between the ages of 20 and 40 and subjects of this Empire are liable to military services. From every 180 such persons 1 is annually called into active service. From yearly reports showing the total amount of money expended in maintaining the army for that period the Government, a considerable number of years ago, estimated that the cost of each soldier per year was about 5,000 piasters. The Christian subjects are excused from service in the army upon payment of a military tax. As each group of 180 male Moslem subjects was annually required to furnish 1 recruit, so each group of 180 male Christian subjects was required to pay a total military tax of 5,000 piasters, i. e., the actual cost of 1 soldier per year. The amount per capita for the individual members of this group increased from 27 to 37 piasters and is now 50. This increase was accompanied by the statement that the expenses of the army had likewise increased. Let us suppose that the enumeration for the current year shows that there are 180 male Christians in the Harput community. The chief of this community is notified by the Government that the tax this year will be 9,000 piasters (180×50). The chief of the community then apportions this total military tax of 9,000 piasters among the members according to their financial ability. Some may be called on for 100 piasters, others for 50, others 20, and probably the names of some of the poorest members of the community will be omitted entirely from the list. The chief then hands the list to the government tax officials, who post it in some public place. Anyone feeling himself wronged, and who believe he is called upon to pay a larger amount than he can afford, has the right of appeal to the vali, who refers the matter to a commission to investigate and report. These four brothers in America are subject to this military tax because their names have never been removed from the local tax roll. To effect such a removal application must be made by them to your legation through the Department of State. The chief of the local Christian community doubtless thought that these four brothers could easily afford to pay a goodly share of the total military tax assessed against the community, and accordingly charged them with 100 piasters each in addition to their own 50 piasters. Should these brothers refuse to pay, this amount would then of necessity be thrown upon the other members of the community. The system of community taxation as applied to the military tax has in it much to commend. The abuses would appear to arise more from the maladministration of local officials than through any inherent defects in the system itself. In closing permit me to venture the suggestion that the unusually large amount imposed upon them by the chief of their community, perhaps due to their reputed ownership of real estate in America, has undoubtedly led them to make the statement that the Turkish Government has demanded a tax upon their real estate in Worcester. I am, etc., EVAN E. YOUNG. HOLDING OF REAL ESTATE IN TURKEY BY PERSONS OF OTTOMAN BIRTH WHO HAVE CHANGED THEIR NATIONALITY. No. 1046.] The Secretary of State to Minister Leishman. DEPARTMENT OF STATE, Washington, March 15, 1906. SIR: By instruction No. 1460, of May 26, 1897 (Foreign Relations, 1897. p. 589), the department requested Mr. Terrell to furnish, with as little delay as possible, "a copy of the special law governing the holding of real estate in Turkey by subjects of Ottoman birth who have changed their nationality, referred to in article 1 of the legislative enactments, printed on page 826 of the volume of Treaties and Conventions between the United States and other Powers, edition of 1889." Mr. Terrell replied, No. 1323, July 5, 1897, that the special law had not then been enacted. Since that time there appears to have been no further communication from your legation on the subject. The department requests you to report the present status of the "special law" and, if it has been put into force, to transmit a copy thereof at an early date. I am, etc., No. 1370.] Chargé Jay to the Secretary of State. [Extract.] ELIHU ROOT. AMERICAN LEGATION, Constantinople, April 25, 1906. SIR: In accordance with the department's instruction No. 1046, of March 15, 1906, I have the honor to inclose a translation from the Turkish text of the special law of 1883 governing the holding of real estate in Turkey by subjects of Ottoman birth who have changed their nationality, and a translation, with explanations, of certain articles of the general Ottoman land code of 1858 which are referred to in the special law. I am indebted to Mr. A. K. Schmavonian, the very able and obliging legal adviser employed by the legation in straightening out the transfer of property of American institutions, for this information and these translations. I have, etc., PETER AUGUSTUS JAY. [Inclosure 1.1 Translation of the law of the 25th of Rabi-ul-Akhir, 1300 (March 5, 1883), in regard to tenure of landed property by former Ottoman subjects. ARTICLE I. Persons who, while originally Ottoman subjects, have changed their nationality before the promulgation of the law of Ottoman nationality and whose foreign nationality has, in conformity with treaties, been recognized and confirmed by the Imperial Ottoman Government; also those who, after the promulgation of the said law, have, in conformity with its provisions, changed their nationality, take advantage of all the rights established under special conditions, by the law of the 7th of Saffer, 1284, concerning the acquisition of landed property by foreigners. On condition, however, that the governments whose nationality they have acquired should have signed the protocol attached to the above-mentioned law of acquisition of landed property. ART. II. Persons who, without obtaining official authorization from the Imperial Government, have changed their nationality and whose (Ottoman) nationality has been canceled by the Imperial Government, are deprived of the right of owning landed property in Turkey, and of obtaining it by inheritance. ART. III. The mulk properties of persons who may, according to the foregoing article, be deprived of the right of ownership and inheritance, are divided among their heirs who are Ottoman subjects like personal property. But according to the provisions of articles 110 and 111 of the land code such persons have no longer any right of tapu (possession) in miri or mevcoufé lands; and miri or mevcoufé lands which they may have possessed before they changed their nationality, without going to their heirs, become escheated. Exactly this same course is followed in the case of idjareteinli vacf property. ART. IV. The departments of justice and finances are charged with the execution of this law. |