812.512/3512
The Vice Consul at Durango (Bonnet) to the Secretary of State
[Received June 8.]
Sir: I have the honor to acknowledge the receipt of the Department’s instruction of May 25, 1929, File No. 812.512/3503, in which [Page 427] reference is made to despatch No. 87 of May 10, 1929,85 and previous reports and this office is instructed to advise the Governor of Durango that the Government of the United States will regard payments of taxes of all kinds made to de facto authorities in control of certain disturbed areas in Mexico, in the circumstances set forth in the quoted portion of the Department’s mail instruction of April 23, 1929,85 as constituting a due and proper payment of such taxes and as completely relieving American citizens so having paid such taxes from any and all further obligation in regard to such payment.
Upon the receipt of the Department’s mail instruction of April 23, 1929, the Governor of Durango was advised of the position of the Government of the United States in respect to payments of taxes to de facto authorities as stated in that instruction; the subject had been discussed previously with the Governor. This office was not supplied with a copy of the Governor’s instruction to tax officials of the State of Durango but it was understood that the Governor had adopted the most expedient method for protecting American citizens from a second assessment of taxes which had been paid to de facto authorities. The Governor accepted the statement of the position of the Government of the United States without discussion.
Although this office has made every effort to give full publicity to the meaning of the Department’s mail instruction of April 23, 1929, it has been unable to learn of other cases in this district in which efforts have been made to again collect taxes from American citizens which had been paid to de facto authorities.
Copies of this despatch are being forwarded to the American Embassy and Consulate General at Mexico City for the information of those offices.
I have [etc.]