701.41d11/93

The First Secretary of the Irish Legation ( Macauley ) to the Secretary of State

Sir: I am directed by my Government to inquire whether the proportion of rates and taxes applicable to the three floors of this building, occupied under lease by the Legation, can be repaid to me inasmuch as the lease rent impliedly includes the District rates and taxes paid by the landlord on the building.

The Legation premises include the entire building apart from the basement, and are structurally self-contained.

I have the honour to point out that American Diplomatic officers in the Irish Free State are entitled to exemption in respect of the non-beneficial proportion of local rates paid for premises occupied by them, and it appears equitable that reciprocal treatment should be accorded in regard to the occupancy of premises in this country by the Irish Free State Legation, and by officers thereof entitled to Diplomatic immunity. It should not be difficult to apportion the rates as between the various occupants of this building, with a view to repayment in respect of the portion occupied by the Legation.

I have [etc.]

W[illiam] J. B. Macauley