702.0652/19

The Ambassador in Spain (Hammond) to the Secretary of State

No. 1276

Sir: With reference to the Department’s instruction No. 544 of May 3, 1929 (File No. 702.0652/15 [18]) concerning the exemption of American consular officers in Spain from taxation on their automobiles, I have the honor to transmit herewith a copy and translation of a note received from the Presidency of the Council of Ministers (Secretariat General of Foreign Affairs) in reply to the Embassy’s representations in the matter, as well as a copy of the Embassy’s reply to that note.

I have [etc.]

Ogden H. Hammond
[Enclosure—Translation37]

The Secretary General of the Spanish Ministry for Foreign Affairs (Palacios) to the American Ambassador (Hammond)

No. 108

Excellency: I have received Your Excellency’s note No. 745 of the 16th of May, in which you state that in the Philippine Islands and Porto Rico exemption from payment of the tax on automobiles is granted to the vehicles belonging to the Spanish consular representatives, and also that the State of Pennsylvania exempts the automobiles belonging to the above-mentioned consular representatives from the payment of the tax of “registration” if evidence is furnished that they have the right to that exemption under an existing treaty, and, further, that the American States which do not now grant this concession to Spanish Consuls will exempt them in the future from the payment of the above-ref erred-to tax, and request, in consequence, that the Spanish authorities concede in Spain the “Patente Nacional de Circulacion de Automoviles gratuita” to the vehicles belonging to the consular representatives of the United States.

In reply I have the honor to inform Your Excellency that, if the Government of the United States concedes in all of the States which form the Union the exemption of the tax on automobiles, the “Patente de circulacion de Automoviles gratuita” will be conceded in Spain to the automobiles belonging to consuls of career of the United States, to obtain which it will be necessary for you to send to this Secretariat General a list of the vehicles which have the right to enjoy this favor and which should give the registration number, the name of the proprietor and his office.

However, and as in Your Excellency’s note under reference in discussing the State of Pennsylvania you speak of the payment of the [Page 802] fees of “registration”, and also of the taxes on automobiles, it would be useful to know if these fees of “registration” include all the taxes which are assessed on automobiles, or if it refers only to the tax for listing or registration; because in Spain the benefits which are conceded to the consuls of the United States include all of the taxes which are assessed on automobiles.

Finally, and with reference to another statement which Your Excellency makes in your note, I take the liberty of stating that in virtue of article 15 of the Treaty of Friendship and General Relations between Spain and the United States of the 3rd of July, 1902, consular representatives of both countries are exempted from payment of all national, state, provincial and municipal taxes, and, consequently, under the terms of this Article the tax imposed on automobiles should be included and the consular representatives of both countries should enjoy it, and the State of Pennsylvania should extend the exemption of the tax on automobiles to Spanish consular representatives.

I avail myself [etc.]

E. de Palacios
[Enclosure 2]

The American Ambassador (Hammond) to the President of the Spanish Council of Ministers (Estella)

No. 763

Excellency: With reference to note No. 108 of June 10, 1929 from the Presidency of the Council of Ministers (Secretariat General of Foreign Affairs) regarding the exemption of American consular officers in Spain from the payment of taxation on their automobiles, in which Your Excellency requests to be informed if the fees of registration include all of the taxes which are assessed on automobiles in the State of Pennsylvania, I have the honor to inform Your Excellency that the fee of registration is the only tax imposed upon automobiles in the State of Pennsylvania.

I avail myself [etc.]

Ogden H. Hammond
  1. File translation revised.