(No. 2.)-M. Hymans to Mr. Wingfield. Ministère des Affaires étrangères, M. le Chargé d'Affaires, Bruxelles, le 29 juillet 1924.

J'AI eu l'honneur de recevoir votre lettre du 29 juillet 1924 par laquelle vous avez bien voulu porter à ma connaissance que le Gouvernement de Sa Majesté britannique, étant désireux d'établir des communications directes entre le Congo belge et le Protectorat de l'Uganda, est disposé à accepter les conditions proposées dans l'arrangement ci-annexé, en remplacement de la convention provisoire signée à Nairobi le 9 décembre 1921.

J'ai l'honneur de vous informer que le Gouvernement belge, partageant le même désir, accepte les conditions dudit arrangement. Celui-ci entrera en vigueur dès ce jour.

Veuillez agréer, &c.

(Pour le Ministre des Affaires étrangères, absent), Le Ministre de la Justice,

F. MASSON.

ANNEX.

Agreement between the United Kingdom and Belgium with a view to providing Direct Telegraphic Communication between the Belgian Congo and the Uganda Protectorte.(2)

ART. 1. The Uganda Protectorate undertakes to construct and maintain a telegraph line between Fort Portal, a telegraph station connected with its main telegraph system, and the Semliki Ferry, on the Fort Portal-Mboga road, where junction will be effected with a line which the Belgian Congo undertakes to construct and maintain between the said junction and a telegraph office on its system. Construction on both sides will be undertaken and completed without undue or unreasonable delay.

2. The exchange of telegrams over the line to be constructed will be governed by the provisions of the International Telegraph Convention of Petrograd and any provisions which may for the time being be in force in place or in amendment thereof, and any service regulations thereunder which may for the time being be in force under the said provisions. The hours of working and the type of apparatus to be used will be settled by mutual agreement.

3. Terminal and transit rates are fixed as follows:

(a.) Transit rate through the Uganda Protectorate and the Colony and Protectorate of Kenya, 50 centimes per word. This transit rate is subject to a reduction of 50 per cent. in the case of Belgian Government telegrams during the period of the guarantee referred to in Article 4, and is also subject to a reduction of 50 per cent. in the case of deferred telegrams.

Telegrams exchanged between the "Régie des Mines." Brussels, and the Head Office of the Régie, Belgian Congo, shall be regarded as Belgian Government telegrams.

(6.) Belgian Congo terminal rates :

(1.) On international traffic: 50 centimes per word.

(2.) On local traffic originating in the Kenya Colony and Protectorate and the Uganda Protectorate: 25 centimes per word.

(2) Also drawn up in the French language.

The international rate above referred to under (1) is reduced by 50 per cent. in the case of deferred telegrams.

(c.) Uganda Protectorate or the Colony and Protectorate of Kenya terminal rates: 35 centimes per word.

No charges shall be levied on official telegrams exchanged between the Belgian Congo and the Uganda Protectorate or the Colony and Protectorate of Kenya.

The rates referred to in the present Article may at any time be modified by agreement between the Administrations of the Belgian Congo and the Protectorate of Uganda.

4. In consideration of the Uganda Protectorate constructing, maintaining and working the line on its side, the Belgian Congo guarantees that the revenue accruing to the Uganda Protectorate from traffic passing over it shall not be less than 30,000 fr. (thirty thousand franca) per annum. If such revenue should be less than 30,000 fr. in any one calendar year, the Belgian Congo shall pay the Uganda Protectorate the difference between the revenue which accrued during that year and the sum of 30,000 fr., provided that the guarantee above referred to shall have effect only for a period of ten years from the 1st day of January following the opening of the line for public traffic.

5. For the purpose of determining the revenue accruing to the Uganda Protectorate from traffic passing over the line on its side the following shall be credited as revenue so accruing :

(a.) On local traffic: 35 centimes per word.

(b.) On transit traffic: 50 centimes per word.

These rates may be modified in accordance with the provisions of the last paragraph of Article 3.

The credit in respect of transit traffic will be reduced by 50 per cent. in the case of Belgian Government and deferred telegrams.

For the purpose of this Article "local traffic means traffic received from the Belgian Congo for delivery in the Uganda Protectorate or the Kenya Colony and Protectorate or traffic orginating in the latter places intended for the Belgian Congo; and transit traffic" means traffic between the Belgian Congo and other places passing in transit over the wires of the Uganda Protectorate or the Kenya Colony and Protectorate.

Local official traffic carried free of charge will not be taken into account in calculating the revenue accruing to Uganda in connection with the guaranteed revenue.

6. Accounts will be prepared and rendered and settlement effected in accordance with the terms of the International Telegraph Convention.

7. If a balance should be due to the Uganda Protectorate under the terms of the guarantee referred to in Article 4, an account will be prepared and rendered by the Uganda Protectorate as soon as possible after the close of the calendar year to which it refers. This account shall be based on the international accounts referred to in the preceding Article. In regard to the calendar year in which the service is commenced, the account shall be prepared in respect of, and any balance payable under the guarantee referred to in Article 4 will be in proportion to, the number of months during which the service was in operation, counting from the first day of the month following the commencement of the service.

8. The franc, for the purpose of this agreement, means the theoretical gold franc as understood in connection with the settlement of international telegraph accounts.

NOTES exchanged between Great Britain and Czechoslovakia respecting the Accession of certain British Dominions and India to the Agreement between Great Britain and the Czechoslovak Republic of January 31, 1923, relative to Commercial Travellers' Samples.London, December 19, 1923, and January 2, 1924.(1)

(No. 1.) The Marquess Curzon of Kedleston to M. Mastný. Sir. Foreign Office, December 19, 1923. I HAVE the honour to refer to the Agreement between Great Britain and the Czechoslovak Republic relative to commercial travellers' samples which was signed at London on the 31st January, 1923, (2) and of which the ratifications were exchanged at Prague on the 7th September last.

2. Certain of the Governments of His Majesty's Dominions, colonies and possessions have expressed their willingness to accede to that Agreement, and I understand that the Czechoslovak Government are agreeable that such accession may be effected by means of a formal exchange of notes recording the accession. It would be understood that the Agreement applies reciprocally to the acceding British Dominions, colonies and possessions in the same manner and on the same conditions as it applies to Great Britain.

3. I have the honour therefore to notify that the Dominion of New Zealand, the Union of South Africa, the Irish Free State, Newfoundland and Malta accede to the above-mentioned Agreement, together with India. In the case of the Union of South Africa, it is, nevertheless, understood that the amount of duty must be deposited in money and that the sum paid cannot be refunded until the actual export of the samples within one year, because no facilities exist locally for a refund of duty on their being placed in bond.

4. In the event of any other of His Majesty's Dominions, colonies and possessions desiring to accede to the Agreement in future, His Majesty's Government hereby agree that a similar formal notification of their accession to the Czechoslovak Government and the acceptance of such accession by the latter will suffice for the purpose.

5. If the above course meets with the approval of the Czechoslovak Government, I would suggest that the present note and your reply thereto should be regarded as placing on record the understanding arrived at in the matter.

I have, &c.

CURZON OF KEDLESTON.

(1) "Treaty Series. No. 14 (1924)" (Cmd. 2074).

(2) Vol. CXVII, page 253.

(No. 2.)-M. Mastný to the Marquess Curzon of Kedleston. My Lord, 8-9, Grosvenor Place, January 2, 1924. I HAVE the honour to acknowledge receipt of your Lordship's note of the 19th December, 1923, and, having the authority of the Czechoslovak Government, I hereby note with pleasure that the Dominion of New Zealand, the Union of South Africa, the Irish Free State, Newfoundland and Malta, together with India, accede to the Agreement between Great Britain and the Czechoslovak Republic relative to commercial travellers' samples signed at London on the 31st January, 1923.

In the case of the Union of South Africa, it is understood that the amount of duty must be deposited in money, and that the sum paid cannot be refunded until the actual export of the samples within one year, but otherwise it is understood that the Agreement applies reciprocally to the acceding British Dominions, colonies and possessions in the same manner and on the same conditions as it applies to Great Britain.

In the event of any other of His Majesty's Dominions, colonies or possessions desiring to accede to the Agreement in future, the Czechoslovak Government hereby agree that a similar formal notification of their accession, communicated to the Czechoslovak Government in writing and the acceptance of such accession will suffice for the purpose. I have, &c.

JUDR. MASTNY.

AGREEMENT between Great Britain and Denmark for the Reciprocal Exemption from Income Tax in certain cases of Profits accruing from the Business of Shipping.London, December 18, 1924.(1)

HIS Britannic Majesty's Government and the Royal Danish Government, being desirous of concluding an Agreement for the reciprocal exemption from income tax in certain cases of profits accruing from the business of shipping, have agreed as follows:

ART. 1. The Government of His Britannic Majesty agree to take the necessary steps under Section 18 of the Act of Parliament of the United Kingdom known as "The Finance Act, 1923,"(2) for exempting from income tax

(1)

Treaty Series, No. 9 (1925)" (Cmd. 2320). Signed also in the Danish language.

(2) Vol. CXVII, page 68.

(including super-tax) chargeable in Great Britain and Northern Ireland for the year of assessment 1923-24 commencing on the 6th day of April, 1923, and for every subsequent year of assessment, any profits which accrue from the business of shipping carried on by an individual resident in Denmark or by a company managing and controlling such business in Denmark.

2. The Royal Danish Government agree to take the necessary steps under Article 50 of the laws of the Kingdom of Denmark No. 149 of the 10th April, 1922, for exempting from income tax chargeable in Denmark for the tax year 1923-24 commencing on the 1st day of April, 1923, and for every subsequent tax year, any profits which accrue from the business of shipping carried on by an individual resident in Great Britain or Northern Ireland or by a company managing and controlling such business in Great Britain or Northern Ireland.

3. The expression "the business of shipping means the business carried on by an owner of ships, and for the purposes of this definition the expression owner" includes any charterer.

66

4. This Agreement shall cease to have effect if and so soon as either the relief to be granted under Article 1 hereof in respect of income tax in Great Britain and Northern Ireland, or the relief to be granted under Article 2 hereof in respect of income tax in Denmark, ceases to have legal operation.

In witness whereof the undersigned, duly authorised to that effect, have signed this Agreement and have affixed thereto their seals.

Done in duplicate at London, the 18th December, 1924. (L.S.) AUSTEN CHAMBERLAIN. (L.S.) P. F. AHLEFELDT-LAURVIG.

AGREEMENT between Great Britain and Denmark for the Mutual Recognition of Load-line Certificates.-London, December 18, 1924.(1)

HIS Britannic Majesty's Government and the Royal Danish Government, being desirous of concluding an Agreement for the mutual recognition of load-line certificates, have agreed as follows:

The Royal Danish Government, being satisfied that the existing laws and regulations of Great Britain and Northern Ireland relating to the assignment of load-lines to ships agree

(1) "Treaty Series, No. 8 (1925)" (Cmd. 2319).