action and without legislation. It has now been given the force of law by Section 20 of the Finance Act 1930, and it is thought to be quite out of the question, immediately after that Act has given legality to a practice of over eighty years standing, to introduce further amendments of the law in quite a new direction. It seems possible that the authorities at Washington do not really appreciate how little tax is in practice payable in these cases. A Consul's official income is not merely exempt from income tax but is entirely disregarded in determining the amount of his income, so that he gets the full benefit of ordinary personal reliefs against his private income. That is to say, he does not pay tax unless his private income exceeds one hundred and thirty-five pounds if he is unmarried, and two hundred twenty-five pounds if he is married, and a considerably larger sum if he has children. It is only if his private income exceeds four hundred pounds or five hundred pounds a year that he is called upon to pay any substantial amount. We should not of course regard it as in any way unreasonable that your Government should tax the private income of British consular officers in the United States, though we should naturally be very concerned if they were to be called on to pay income tax on their official salaries. Yours sincerely, G. WARNER [In a letter to the Secretary of the Treasury, dated December 1, 1930 (702.0641/65A), the Secretary of State wrote: "Under the circumstances you may feel free to tax the private income of British consular officers in the United States and I should be glad to be informed of the attitude of the Treasury Department in the premises." The Acting Secretary of the Treasury wrote on December 27, 1930 (702.0611/400): "In reply you are advised that it has been the consistent policy of this Department to treat foreign consular officers in the United States as nonresident aliens and therefore to tax them only with respect to their income from sources within the United States, other than their official compensation received for services rendered in the United States which is exempt from Federal income tax on the basis of reciprocity. The Department prefers to adhere to its policy of treating British consular officers in the United States as nonresident aliens and to tax their private income only if such income is derived from sources within the United States."] CONVENTION BETWEEN THE UNITED STATES AND GREAT BRITAIN AND EXCHANGE OF NOTES REGARDING THE BOUNDARY BETWEEN THE PHILIPPINE ARCHIPELAGO AND THE STATE OF NORTH BORNEO, SIGNED JANUARY 2, 19307 Treaty Series No. 856 8 Convention Between the United States of America and Great Britain Regarding the Boundary Between the Philippine Archipelago and the State of North Borneo, Signed at Washington, January 2, 1930 ° The President of the United States of America and His Majesty the King of Great Britain, Ireland and the British Dominions beyond the Seas, Emperor of India, Being desirous of delimiting definitely the boundary between the Philippine Archipelago (the territory acquired by the United States of America by virtue of the Treaties of December 10, 1898,8 and November 7, 1900, 8b with Her Majesty the Queen Regent of Spain) and the State of North Borneo which is under British protection, Have resolved to conclude a Convention for that purpose and have appointed as their plenipotentiaries: The President of the United States of America, Henry L. Stimson, Secretary of State of the United States; and His Majesty the King of Great Britain, Ireland and the British Dominions beyond the Seas, Emperor of India, For Great Britain and Northern Ireland: The Right Honorable Sir Esme Howard, G.C.B., G.C.M.G., C.V.O., His Majesty's Ambassador Extraordinary and Plenipotentiary at Washington; Who, having communicated to each other their respective full powers found in good and due form have agreed upon and concluded. the following Articles: ARTICLE I It is hereby agreed and declared that the line separating the islands belonging to the Philippine Archipelago on the one hand and the islands belonging to the State of North Borneo which is under British protection on the other hand shall be and is hereby established as follows: From the point of intersection of the parallel of four degrees fortyfive minutes (4° 45') north latitude and the meridian of longitude. 7 For the negotiations, see Foreign Relations, 1929, vol. 1, pp. 70 ff. Ratification advised by the Senate, February 11 (legislative day of January 6), 1930; ratified by the President, February 21, 1930; ratifications exchanged at Washington, December 13, 1932; proclaimed by the President, December 15, 1932. 8 Peace treaty between the United States and Spain, signed at Paris, December 10, 1898, Foreign Relations, 1898, p. 831. 8b Convention of 1900, signed at Washington, November 7, 1900, ibid., 1900, p. 887. one hundred twenty degrees (120° 0') east of Greenwich, (being a point on the boundary defined by the Treaty between the United States of America and Spain signed at Paris, December 10, 1898), a line due south along the meridian of longitude one hundred twenty degrees (120° 0') east of Greenwich to its point of intersection with the parallel of four degrees twenty-three minutes (4° 23') north latitude; thence due west along the parallel of four degrees twenty-three minutes (4° 23′) north latitude to its intersection with the meridian of longitude one hundred nineteen degrees (119° 0') east of Greenwich; thence due north along the meridian of longitude one hundred nineteen degrees (119° 0') east of Greenwich to its intersection with the parallel of four degrees forty-two minutes (4° 42') north latitude; thence in a straight line approximately 45° 54' true (N 45° 54′ E) to the intersection of the parallel of five degrees sixteen minutes (5° 16′) north latitude and the meridian of longitude one hundred nineteen degrees thirty-five minutes (119° 35′) east of Greenwich; thence in a straight line approximately 314° 19' true (N 45° 41′ W) to the intersection of the parallel of six degrees (6° 0') north latitude and the meridian of longitude one hundred eighteen degrees fifty minutes (118° 50') east of Greenwich; thence due west along the parallel of six degrees (6° 0') north latitude to its intersection with the meridian of longitude one hundred eighteen degrees twenty minutes (118° 20′) east of Greenwich; thence in a straight line approximately 307° 40′ true (N 52° 20′ W) passing between Little Bakkungaan Island and Great Bakkungaan Island to the intersection of the Parallel of six degrees seventeen minutes (6° 17') north latitude and the meridian of longitude one hundred seventeen degrees fifty-eight minutes (117° 58′) east of Greenwich; thence due north along the meridian of longitude one hundred seventeen degrees fifty-eight minutes (117° 58') east of Greenwich to its intersection with the parallel of six degrees fifty-two minutes (6° 52′) north latitude; thence in a straight line approximately 315° 16′ true (N 44° 44′ W) to the intersection of the parallel of seven degrees twenty-four minutes forty-five seconds (7° 24′ 45'') north latitude with the meridian of longitude one hundred seventeen degrees twenty-five minutes thirty seconds (117° 25′ 30′′) east of Greenwich; thence in a straight line approximately 300° 56′ true (N 59° 4′ W) through the Mangsee Channel between Mangsee Great Reef and Mangsee Islands to the intersection of the parallel of seven degrees forty minutes (7° 40′) north latitude and the meridian of longitude one hundred seventeen degrees (117° 0') east of Greenwich, the latter point being on the boundary defined by the Treaty between the United States of America and Spain signed at Paris, December 10, 1898. ARTICLE II The line described above has been indicated on Charts Nos. 4707 and 4720, published by the United States Coast and Geodetic Survey, corrected to July 24, 1929, portions of both charts so marked being attached to this treaty and made a part thereof. It is agreed that if more accurate surveying and mapping of North Borneo, the Philippine Islands, and intervening islands shall in the future show that the line described above does not pass between Little Bakkungaan and Great Bakkungaan Islands, substantially as indicated on Chart No. 4720, the boundary line shall be understood to be defined in that area as a line passing between Little Bakkungaan and Great Bakkungaan Islands as indicated on the chart, said portion of the line being a straight line approximately 307° 40′ true drawn from a point on the parallel of 6° 0' north latitude to a point on the meridian of longitude of 117° 58' east of Greenwich. It is likewise agreed that if more accurate surveying and mapping shall show that the line described above does not pass between the Mangsee Islands and Mangsee Great Reef as indicated on Chart No. 4720, the boundary shall be understood to be defined in that area as a straight line drawn from the intersection of the parallel of 7° 24′ 45′′ north latitude and the meridian of longitude of 117° 25′ 30′′ east of Greenwich, passing through Mangsee Channel as indicated on attached Chart No. 4720 to a point on the parallel of 7° 40′ north latitude. ARTICLE III All islands to the north and east of the said line and all islands and rocks traversed by the said line, should there be any such, shall belong to the Philippine Archipelago and all islands to the south and west of the said line shall belong to the State of North Borneo. ARTICLE IV The provisions of Article 19 of the Treaty between the United States of America, the British Empire, France, Italy, and Japan limiting naval armament, signed at Washington on February 6, 1922,8° shall, so long as that Treaty remains in force, apply in respect of all islands in the Turtle and Mangsee Groups which are or may be deemed to be comprised within the territories of the Philippine Archipelago Be Foreign Relations, 1922, vol. 1, p. 247. on the one hand and of the State of North Borneo on the other hand in consequence of the establishment of the line fixed by the preceding articles of the present Convention. In the event of either High Contracting Party ceding, selling, leasing or transferring any of the islands in question to a third party provision shall be made for the continued application to such island of the aforementioned Article 19 of the Treaty between the United States of America, the British Empire, France, Italy and Japan limiting naval armament, signed at Washington on February 6, 1922, provided that Treaty is still in force at the time of such cession, sale, lease or transfer. ARTICLE V The present Convention shall be ratified by the President of the United States of America, by and with the advice and consent of the Senate thereof, and by His Britannic Majesty, and shall come into force on the exchange of the acts of ratification which shall take place at Washington as soon as possible. In witness whereof the respective Plenipotentiaries have signed the same and have affixed thereto their respective seals. Done in duplicate at Washington the second day of January in the year of our Lord one thousand nine hundred and thirty. 711.4115A/80 HENRY L. STIMSON ESME HOWARD [SEAL] [SEAL] The British Ambassador (Howard) to the Secretary of State No. 679 WASHINGTON, 2 January, 1930. SIR: By the convention concluded between the President of the United States of America and His Britannic Majesty for the purpose of delimiting the boundary between the Philippine archipelago on the one hand and the State of North Borneo which is under British protection on the other hand, the sovereignty over certain islands which have for many years past been administered by the British North Borneo Company has been definitely recognized as pertaining to the United States of America. These islands which formed the subject of the arrangement effected by an exchange of notes between His Majesty's Government and the United States Government on July 3rd and July 10th, 1907,9 are: 1. Sibaung, Boaan, Lihiman, Langaan, Great Bakkungaan, Taganak, and Baguan in the group of islands known as the Turtle Islands. 2. The Mangsee Islands. • Foreign Relations, 1907, pt. 1, pp. 547, 548. |