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order of August 10, 1923, to all companies which have their seat in the United States of America regardless of the location of their management.
Thus, according to the note verbale of the Embassy of the United States of America of November 29, the conditions are fulfilled in order that, beginning January 1, 1921, the incomes derived from the operation of ships by German citizens who are not residents of the United States of America, and by companies with their seat in Germany, are exempt from the income tax in the United States of America.
Since, according to the note verbale of the Embassy of the United States of America dated November 29, the period granted for the filing of tax declarations expires on December 15 for certain German shipping companies, the Foreign Office would greatly appreciate it if the Embassy of the United States of America would inform its Government by telegraph of the change made in the order of the Ministry of Finance of August 10, 1923.
BERLIN, December 11, 1924.
811.512362 Shipping/17 The Secretary of State to the Ambassador in Germany (Houghton) No. 3715
WASHINGTON, February 20, 1925. SIR: Referring to the Department's instruction dated January 22, 1925, in reply to your Embassy's despatch No. 843 of December 12, 1924, concerning taxation by Germany of the earnings derived from the operation of ships documented under the laws of the United States, you are informed of the receipt of advices from the Secretary of the Treasury that Germany is now considered to have satisfied the equivalent exemption provision of Section 213 (6) (8) of both the Revenue Acts of 1921 and 1924, and that accordingly the income of a nonresident alien or foreign corporation from sources within the United States which consists exclusively of earnings of a ship or ships documented under the laws of Germany is exempt from Federal income tax and such exemption is applicable for the year 1921 and subsequent years.
It is suggested that the German Foreign Office be informed of the ruling of the Treasury Department. I am [etc.]
For the Secretary of State:
* Not printed.
On Mar. 20, 1925, the Embassy at Berlin presented a note verbale to the German Foreign Office in conformity with this instruction. For text of note verbale, see Department of State, Executive Agreement Series No. 17, p. 12.
CONVENTION BETWEEN THE UNITED STATES AND GREAT BRITAIN
RELATING TO AMERICAN RIGHTS IN THE CAMEROONS?
Convention Between the United States of America and Great Britain,
Signed at London, February 10, 1925 2 Treaty Series No. 743
WHEREAS His Britannic Majesty has accepted a mandate for the administration of part of the former German protectorate of the Cameroons, the terms of which have been defined by the Council of the League of Nations as follows:
“The territory for which a mandate is conferred upon His Britannic Majesty comprises that part of the Cameroons which lies to the west of the line laid down in the Declaration signed on the 10th July, 1919, of which a copy is annexed hereto.
“This line may, however, be slightly modified by mutual agreement between His Britannic Majesty's Government and the Government of the French Republic where an examination of the localities shows that it is undesirable, either in the interests of the inhabitants or by reason of any inaccuracies in the map, Moisel 1:300,000, annexed to the Declaration, to adhere strictly to the line laid down therein.
“The delimitation on the spot of this line shall be carried out in accordance with the provisions of the said Declaration.
“The final report of the Mixed Commission shall give the exact description of the boundary line as traced on the spot; maps signed by the Commissioners shall be annexed to the report. This report, with its annexes, shall be drawn up in triplicate; one of these shall be deposited in the archives of the League of Nations, one shall be kept by His Britannic Majesty's Government, and one by the Government of the French Republic.
“The Mandatory shall be responsible for the peace, order and good government of the territory, and for the promotion to the utmost of the material and moral well-being and the social progress of its inhabitants.
* For correspondence regarding the negotiation of this treaty, see Foreign Relations, 1924, vol. II, pp. 193 ff.
* Ratification advised by the Senate, Mar. 15, 1926; ratified by the President, Mar. 23, 1926; ratified by Great Britain, Apr. 20, 1926; ratifications exchanged at London, July 8, 1926; proclaimed by the President, July 12, 1926.
“The Mandatory shall not establish in the territory, any military or naval bases, nor erect any fortifications, nor organise any native military force except for local police purposes and for the defence of the territory.
“ARTICLE 4 “The Mandatory : "1. Shall provide for the eventual emancipation of all slaves, and
for as speedy an elimination of domestic and other slavery
as social conditions will allow; “2. Shall suppress all forms of slave trade; “3. Shall prohibit all forms of forced or compulsory labour, ex
cept for essential public works and services, and then only in
return for adequate remuneration; “4. Shall protect the natives from abuse and measures of fraud
and force by the careful supervision of labour contracts
and the recruiting of labour; “5. Shall exercise a strict control over the traffic in arms and
ammunition and the sale of spirituous liquors.
“In the framing of laws relating to the holding or transfer of land, the Mandatory shall take into consideration native laws and customs, and shall respect the rights and safeguard the interests of the native population.
"No native land may be transferred, except between natives, without the previous consent of the public authorities, and no real rights over native land in favour of non-natives may be created, except with the same consent.
“The Mandatory shall promulgate strict regulations against usury.
“The Mandatory shall secure to all nationals of States Members of the League of Nations the same rights as are enjoyed in the territory by his own nationals in respect of entry into and residence in the territory, the protection afforded to their person and property, and acquisition of property, movable and immovable, and the exercise of their profession or trade, subject only to the requirements of public order, and on condition of compliance with the local law.
"Further, the Mandatory shall ensure to all nationals of States Members of the League of Nations, on the same footing as to his own nationals, freedom of transit and navigation, and complete economic, commercial and industrial equality; except that the Mandatory shall be free to organise essential public works and services on such terms and conditions as he thinks just.
“Concessions for the development of the natural resources of the territory shall be granted by the Mandatory without distinction on grounds of nationality between the nationals of all States Members of the League of Nations, but on such conditions as will maintain intact the authority of the local Government.
“Concessions having the character of a general monopoly shall not be granted. This provision does not affect the right of the Mandatory to create monopolies of a purely fiscal character in the interest of the territory under mandate and in order to provide the territory with fiscal resources which seem best suited to the local requirements; or, in certain cases, to carry out the development of natural resources, either directly by the State or by a controlled agency, provided that there shall result therefrom no monopoly of the natural resources for the benefit of the Mandatory or his nationals, directly or indirectly, nor any preferential advantage which shall be inconsistent with the economic, commercial and industrial equality hereinbefore guaranteed.
“The rights conferred by this article extend equally to companies and associations organised in accordance with the law of any of the Members of the League of Nations, subject only to the requirements of public order, and on condition of compliance with the local law.
“The Mandatory shall ensure in the territory complete freedom of conscience and the free exercise of all forms of worship which are consonant with public order and morality; missionaries who are nationals of States Members of the League of Nations shall be free to enter the territory and to travel and reside therein, to acquire and possess property, to erect religious buildings and to open schools throughout the territory; it being understood, however, that the Mandatory shall have the right to exercise such control as may be necessary for the maintenance of public order and good government, and to take all measures required for such control.
“ARTICLE 8 “The Mandatory shall apply to the territory any general international conventions applicable to his contiguous territory.
"The Mandatory shall have full powers of administration and legislation in the area, subject to the mandate. This area shall be administered in accordance with the laws of the Mandatory as an integral part of his territory and subject to the above provisions.
"The Mandatory shall therefore be at liberty to apply his laws to the territory under the mandate, subject to the modifications required by local conditions, and to constitute the territory into a customs, fiscal or administrative union or federation with the adjacent territories under his sovereignty or control, provided always that the measures adopted to that end do not infringe the provisions of this mandate.
"The Mandatory shall make to the Council of the League of Nations an annual report, to the satisfaction of the Council, containing full information concerning the measures taken to apply the provisions of this mandate.
“The consent of the Council of the League of Nations is required for any modification of the terms of this mandate.
“The Mandatory agrees that, if any dispute whatever should arise between the Mandatory and another Member of the League of Nations relating to the interpretation or the application of the provisions of the mandate, such dispute, if it cannot be settled by negotiation, shall be submitted to the Permanent Court of International Justice provided for by article 14 of the Covenant of the League of Nations"; and
Whereas the Government of His Britannic Majesty and the Government of the United States of America are desirous of reaching a definite understanding as to the rights of their respective Governments and of their nationals in the said territory:
The President of the United States of America and His Britannic Majesty have decided to conclude a convention to this effect, and have named as their plenipotentiaries :The President of the United States of America: His Excellency the Honourable Frank B. Kellogg, Ambassador
Extraordinary and Plenipotentiary of the United States at
London: His Majesty the King of the United Kingdom of Great Britain and Ireland and of the British Dominions beyond the Seas, Emperor of India: The Right Honourable Joseph Austen Chamberlain, M. P., His
Majesty's Principal Secretary of State for Foreign Affairs: who, after having communicated to each other their respective full powers, found in good and due form, have agreed as follows:
Subject to the provisions of the present convention, the United States consents to the administration by His Britannic Majesty, pursuant to the aforesaid mandate, of the former German territory described in article 1 of the mandate, hereinafter called the mandated territory.
The United States and its nationals shall have and enjoy all the rights and benefits secured under the terms of articles 2, 3, 4, 5, 6, 7, 8 and 9 of the mandate to Members of the League of Nations and their nationals, notwithstanding the fact that the United States is not a member of the League of Nations.