File 868/1904 Pt 1 'Consular: Exemption of Foreign Consular Officers from Imperial and Municipal Taxation' [175v] (50/113)
The record is made up of 1 item (53 folios). It was created in 19 Aug 1884-18 Apr 1911. It was written in English and French. The original is part of the British Library: India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Records and Private Papers.
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7"' 1111 •■flIISPWi 1
both to State and Municipal taxation in Prussia as regards all other sources of income
In connection with this question, it must be pointed out that in every Prussian town
the local Municipal taxes are based on the amount of the State income tax They are so
much per cent, on the total so paid to the Prussian State, and vary greatly in amount
" Be r lln J; 1 ' 6 ? , are i 00 P er cent, >" Stettin 130 per cent., of the amount so paid! ^
It foreign Consular officers are exempted from Prussian income tax, it does not follow that ^
they could claim freedom from these essentially town taxes, unless a similar kind of
exemption is allowed in Great Britain, which is not apparently the case.
The local town taxes, therefore (mentioned by Mr. Bernal in his despatch No. L
Treaty, of the Joth March last, to Lord Lansdowne), would appear to be payable in any
event under the present circu in stances, seeing that they are purely town taxes, which are
merely, as a matter of convenient practice, fixed as to their amount at so much per cent
on whatever the amount of the Prussian income tax may be. These taxes are officially
known as the ‘ Gemeindeeinkommensteuer ” (Communal or Parish income tax) Its
name might lead to some misapprehension as to its nature. It is a form of taxation based
upon the Prussian income tax, but it is in reality merely a form of consolidated Municipal
tax. It varies from year to year according to the financial necessities of each Prussian
town in each financial year. From its misleading name, there might appear to be ground
to claim exemption from it for such persons as are exempted from Prussian State income
tax ; but when its purely municipal character is considered, anv claim to exemption
appears to be out of the question. * 1
The various cases that have occurred in recent years in Prussia, as regards the rights
and immunities of British Consular officers, have been fully reported upon to the Foreign
Office at the time of their occurrence. It is not, therefore, necessary to include
The following are the references connected with each case:
No corre>pondence between Berlin
Embassy and Foreign Office.
: Sir E. Malet’s No. 14, Consular,
of May 20, 1890.
I Sir C. Oppenheimer’s Confidential
despatch of May 2 to Foreign
Sir T'. Lascelles’ No. 10, Consular,
of May 4, 1898.
Sir F. Lascelles’ No. 14, Treaty,
of May 2, 1903.
Foreign‘Office’s No. 16, Treaty,
of May 13, 1903.
Sir F. Lascelles’ No. 3, Consular,
of April 3, 1S03.
Foreign Office’s No. 15, Treaty,
of April 11, 1903.
Mr. Carew-Hunt’s case (when at
Kbnigsberg). Liability to income
Mr. Mulvany’s case. Liability to
pay Prussian income tax.
Sir Charles Oppenheimer (Frank
fort). As to his precedence.
Mr. F. Oppenheimer (Frankfort).
His claim to he considered a
“ Consul Missus,” and re box at
Mr. Bernal (Stettin). Liability to
pay Prussian income tax.
Berlin, June 20, 1903.
WILLIAM S. H. GASTRELL.
About this item
Part 1 concerns exemption of Foreign Consular officers from Imperial and Municipal Taxation. It contains:
- correspondence regarding the claim of the Consul-General for France at Calcutta to exemption from Municipal taxation;
- privileges to the Persian and Turkish Consuls-Generals in the matter of Imperial customs duty and municipal taxation;
- claim of the Imperial German Consul-General at Calcutta to exemption from the payment of Municipal taxes;
- request of the Austro-Hungarian Ambassador that their Consuls in India may be exempted from payment of taxes;
- claim of the United States Consul at Rangoon (Yangon, Myanmar) to exemption from municipal taxation.
The principal correspondents are the Consul-General for France at Calcutta; the Persian Consul-General; the Imperial German Consul-General at Calcutta; the Foreign Department of the Government of India; the Secretary of State for India; the Foreign Office; and the India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. . Some of the letters from Consul-General for France at Calcutta are in French.
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