Coll 6/83 'Saudi Arabia: Exemption of Saudi nationals from Koshan tax.' [‎13r] (25/34)

treated alike,
I have been considering the question whether
any formal protest or caveat on general grounds of national
or reciprocal treatment, or based on the specific terms of
Article 5 of the Treaty of Jedda ("it being understood that
the principles of international law in force between
independent governments should be respected"), ought to be
made* I have found no clear guidance in Oppenheim 1 s
’International Law 1 ; he says, on page 553 of the edition of
1928, that "A state can make (aliens) pay rates and
taxes, and can even compel them, in case of need, and
under the same conditions as citizens , to serve in the local
police and local fire brigade". This seems to imply that
such service could not be demanded from foreigners if the
subjects of the state were exempt. Similarly, while we can,
and no doubt must, admit that our nationals should share the
burden of local taxation, we are surely entitled to protest
if they are called upon to pay a tax from which the citizens
of the country are exempt, except in the form of special
fees such as registration fees and fees for permis de sejour ,
or as a special tax on pilgrims whose stay in the country,
though short, necessitates the setting up of a relatively
elaborate administrative organisation.
5. I have discussed the matter with those of my
colleagues who might be expected to take useful and reasonable
action. My Turkish colleague considers that there is unfair
discrimination in the regulation, but does not seem disposed
to take any action. My Dutch colleague says that he has
reported the new arrangements to his government; but he too
seems inclined to take no action, as he is of the opinion
that internal taxation in this country is in any case in
a confused and inchoate state. On the 20th May, however, in