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LIST OF PAPERS

[Unless otherwise specified, the correspondence is from or to officials in the Department of State.]

FINLAND

CONTINUATION OF NEGOTIATIONS FOR AN AGREEMENT REGARding NaturALIZATION, DUAL NATIONALITY, AND MILITARY SERVICE

Date and number

1930 Mar. 8 (1597)

Oct.

Subject

From the Minister in Finland

Foreign Office note of March 7 (text printed), expressing view of Finnish Government that article I of proposed naturalization treaty conflicts with Finnish nationality law of June 17, 1927.

8 To the Minister in Finland

(17) Hope that after further study of operation of Finnish

nationality law of 1927, the Finnish Government may find it
possible to enter into agreement along lines of the draft treaty.
(Footnote: Information that convention regulating military
obligations of persons having dual nationality was signed with
Finland on January 27, 1939.)

FRANCE

Page

1

4

NEGOTIATIONS FOR A TREATY BETWEEN THE UNITED STATES AND FRANCE REGARDING DOUBLE TAXATION

1930 Jan. 27 (138)

From the Ambassador in France

6

Willingness of French Government to enter into discussion of double taxation problem.

From the Ambassador in France

7

Feb. 14 (221)

Apr. 23 (137)

Proposal by French officials for execution of treaty; suggestion that Mr. Mitchell Carroll, of the Bureau of Internal Revenue, be designated to come to Paris to open negotiations.

To the Ambassador in France

Advice that Mr. E. C. Alvord, Special Assistant to the Secretary of the Treasury, Mr. Mitchell B. Carroll, of the Bureau of Internal Revenue, and Professor Thomas S. Adams, of Yale University, will arrive in Paris in the early part of May for exploratory discussions.

8

May 6 (130)

From the Ambassador in France (tel.)

9

Arrival of American representatives, who are conferring with American business men and will shortly begin informal negotiations with French authorities.

May 13 (158)

To the Ambassador in France

10

Tentative draft of double taxation convention (text printed), provisions of which conform to principles of Hawley bill for reduction of international double taxation.

VII

FRANCE

NEGOTIATIONS FOR A TREATY BETWEEN THE UNITED STATES AND FRANCE REGARDING DOUBLE TAXATION-Continued

Date and

number

1930

Subject

Page

May 17 (146)

From the Ambassador in France (tel.)

14

French proposal for taxation plan said to be satisfactory to American interests; opinion that there is no prospect of agreement based on Hawley bill.

June 4 (160)

From the Ambassador in France (tel.)

15

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June 4 (161)

June 5 (117)

June 9 (165)

July 3 (207)

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For Treasury from Alvord: Suggestions for two possible offers to French representatives, in response to their demand for reciprocal surtax exemptions.

From the Ambassador in France (tel.)

Probability that negotiators will have draft agreement ready for submission to Department within a few days.

To the Ambassador in France (tel.)

For Alvord from Treasury: General statement of attitude toward draft agreement; instruction not to sign or even initial any agreement until after return to United States and subsequent study.

From the Ambassador in France (tel.)

Draft agreement submitted by French experts (text printed); desirability of tentatively closing matter at once in view of present receptive attitude of France; desire for modification of present Treasury instructions.

From the Ambassador in France (tel.)

For Alvord, Treasury, from Carroll: Request for details of official statement reported to have been made by Treasury Department that double taxation agreement has been reached.

in France (tel.)

(149) To the Ambassador in Alvord: Treasury press release (text

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printed), denying reported taxation agreement; statement
that Treasury position remains unchanged.

From the Ambassador in France (tel.)

Disappointment of American business representatives at unyielding attitude of Under Secretary of Treasury Mills, now in Paris, toward signing any agreement with the French at present time.

From the Ambassador in France (tel.)

Plan for putting treaty into final form but for delaying signature until later date; importance of committing French negotiators promptly in order to hold advantages already gained.

From the Assistant Secretary of the Treasury

Summary of French tax situation; recommendation that
Mr. Alvord return to Paris and resume negotiations with
French officials at once.

From the Ambassador in France (tel.)

Belief that it is advisable that Alvord return to Paris and that negotiations proceed.

To the Ambassador in France (tél.)

Information that Messrs. Alvord and Carroll have been designated to carry on negotiations and authorized to initial resulting document.

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FRANCE

NEGOTIATIONS FOR A TREATY BETWEEN THE UNITED STATES AND FRANCE REGARDING DOUBLE TAXATION-Continued

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1930 Aug. 4 (242)

Aug. 5 (245)

From the Ambassador in France (tel.)

For State and Treasury Departments from Alvord: Refusal by French officials to initial final redraft of agreement although accepted by French experts; suggestion, instead, of report setting forth provisions agreed to, and those not agreed to, for future negotiation whenever both Governments are willing to grant power to sign.

From the Ambassador in France (tel.)

French willingness to initial a revised draft containing articles 1 to 9 as agreed by the experts, but setting forth, in parallel columns, the divergent positions of the two delegations as to article 10.

From the Ambassador in France (tel.)

Page

28

29

Aug. 11 (252)

Aug. 13 (256)

31

Conference with French Minister of Finance, who concurred in need for reaching an agreement.

From the Ambassador in France (tel.)

31

For State and Treasury Departments from Mills and Alvord: Request for authorization to sign proposed agreement which is being telegraphed separately.

Aug. 13 (257)

From the Ambassador in France (tel.)

32

For State and Treasury Departments from Mills and Alvord: Proposed draft of agreement with France (text printed).

Aug. 19 (198)

To the Ambassador in France (tel.)

36

Full power to negotiate and sign a double taxation agreement.

Aug. 29 (811)

From the Ambassador in France

36

Conversation with French officials in which September 20
was set as date for beginning official negotiations.
From the Ambassador in France (tel.)

39

Sept. 30 (306)

Oct. 15 (934)

Dec. 3 (392)

Report of new delay at first official conference, because of introduction of political considerations, and admission by French officials that agreement could not be finally signed at this time; expectation of Ambassador to confer with Premier Tardieu and Minister of Commerce Flandin.

From the Ambassador in France

Interviews with Flandin and Tardieu, which emphasized French attitude that final settlement of double taxation problem depended on adjustment of tariff question in interest of French producers. Exchange of letters (texts printed), with Tardieu, on eve of Ambassador Edge's departure for United States, in effort to relieve situation, reviewing French economic problems and containing request by Ambassador for armistice on levying and collecting of taxes on American_concerns, and postponement of decision in Boston Blacking Company case, until there has been further opportunity for reaching agreement. From the Chargé in France (tel.)

For Ambassador Edge: Opinion that while no definite assurance has been received, it appears likely that armistice will be continued until Ambassador's return.

41

55

FRANCE

EFFORTS TO REACH AN UNDERSTANDING WITH FRANCE FOR RECIPROCAL RECOGNITION OF AMERICAN AND FRENCH LEGISLATION REGARDING INSPECTION OF VESSELS

Date and number

1930 July 2 (148)

July 29 (230)

Subject

To the Ambassador in France (tel.)

Instructions to try to obtain assurances that, in view of proposed reciprocal recognition of American and French vessel inspection legislation, the President Fillmore will not be subjected to certain requirements imposed by French inspectors at Marseilles.

From the Ambassador in France (tel.)

Page

56

56

Receipt of informal assurances that President Fillmore will not be subjected to requirements in question.

Aug. 7 (766)

56

From the Ambassador in France

Information concerning French instructions to inspection service at Marseilles which amount to recognition of the principle of reciprocity; French preference, however, not to make general declaration on the subject at present.

PERMISSION FOR AMERICAN AIRPLANES TO FLY OVER AND LAND IN FRENCH COLONIES IN THE WEST INDIES AND SOUTH AMERICA

1930 Jan. 10 (88)

Feb. 10 (35)

Feb. 14 (36)

From the Ambassador in France

Information that Embassy is negotiating with French Air Ministry in endeavor to reach satisfactory arrangement for continued flights by Pan American Airways and New York, Rio, and Buenos Aires Lines over French territory and to obtain an expression of opinion regarding the proposed air agreement between the United States and France.

From the Ambassador in France (tel.)

Information that Ministry of Commerce will shortly confer with Foreign Ministry regarding possibility of some type of temporary permission for American airlines to traverse French territory.

From the Ambassador in France (tel.)

Feb. 24 (74)

57

60

60

Report on matters complicating the situation; Air Ministry's continued efforts to effect temporary arrangement, pending negotiation of a working agreement between American and French companies.

To the Ambassador in France

61

Letter from New York, Rio, and Buenos Aires Lines (excerpt printed) indicating attitude of Company.

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May 1 (123)

May 21 (561)

From the Ambassador in France (tel.)

Receipt of information, informally, from Air Ministry that permission to American airlines to fly over French possessions will be granted May 15 for 3-month period, renewal subject to certain restrictions.

From the Ambassador in France

Note from Foreign Ministry, May 17 (text printed), confirming temporary permission, valid May 15 and renewable quarterly upon request one month in advance.

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