702.5411/129
The Swiss Chargé (Michele) to the Secretary of State
The Chargé d’Affaires ad interim of Switzerland presents his compliments to His Excellency the Secretary of State and has the honor to acknowledge receipt of his note dated December 15th, No. 702.5411/121,1 concerning the exemption of Consuls of Switzerland in the United States from various excise taxes provided for by the Revenue Act of 1932.2 According to this communication, by virtue of the most favored nation clause contained in Article VII of the Convention of friendship, etc., between the Swiss Confederation and the United States, concluded on November 15 [25], 1850,3 Consuls and Vice-Consuls of Switzerland in the United States, in their official capacities, and whilst not engaged in private business, trade, manufacture or commerce, are entitled to exemption from the miscellaneous taxes imposed by the Revenue Act, 1932.
As regards the statement contained in the last paragraph of His Excellency’s note of December 15th, it may be remembered that, as has been pointed out on former occasions, the Federal Political Department holds the application of the most favored nation clause contained in Article VII of the above mentioned treaty to be general and not dependent upon any condition of reciprocity.
Without going further into the question of principle, the Chargé d’Affaires begs leave to state, as a matter of fact, that the federal fiscal laws in force in Switzerland do not impose excise taxes on such objects as, for example, the use of telegraph, telephone, radio and cable facilities, passage tickets, checks, or electrical energy.