Papers Relating to the Foreign Relations of the United States, 1894, With the Annual Message of the President, Transmitted to Congress, December 3, 1894

Mr. Baker to Mr. Gresham.

Legation of the United States,
Managua , December 5, 1893 . (Received January 3.)

No. 161.]

Sir: I desire to call your attention to the case of Mrs. Josefa Jacoby, of Granada, widow of an American citizen who spent long years in Nicaragua and acquired considerable property. Mrs. Josefa Jacoby was called upon to pay a forced contribution under decree of August 3. This was levied for the purpose of partly paying the expenses of the war just closed, and the administration has insisted upon the payment of it, calling among others on Mrs. Jacoby for her quota. She remonstrated to the ministry of hacienda and received in reply the communication of which I inclose a copy and translation. As you will see, the claim is made by the minister in charge that the fact of her being the widow of an American citizen does not exempt Mrs. Jacoby from the payment of this tax.

Mrs. Jacoby is a native of Nicaragua, but I presume became a citizen of the United States by her marriage to Mr. Jacoby, and has not forfeited her rights as such by marrying again.

The new constitution containing articles subjecting the foreigners resident in the Republic to the same taxes imposed upon the citizens, referred to in my communication No. 132, of November 1, has not been promulgated as yet, but I fear that even under the old constitution the administration may endeavor to secure forced loans from foreigners; and I should like to know in an emergency the position which the Department wishes me to take in cases of this nature, in view of our treaties with this country. Awaiting your instructions,

I beg to remain, etc.,

Lewis Baker.

[Inclosure in No. 161.—Translation.]

Mr. Callejas to Mrs. Jacoby.

Ministry of Hacienda , Republic of Nicaragua,
Managua, November 21, 1893 .

I have before me your petition of the 17th instant, in which you ask to be exempted from the payment of the contribution which, in accordance with the decree of the 3d of August last, the authorities of Granada demand of you. The Government regrets not to agree with you. It thinks that the fact mentioned—of your being the widow of an American citizen—does not exempt you from the payment of the contribution aforesaid, and I beg therefore that you will pay in the shortest time possible the quota assigned to you. I answer thus your courteous communication and remain, etc.,

The minister in charge of the department,

Callejas.