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I am glad to assure you that the foregoing text is what has been accepted by my Government in the course of the negotiations and is approved by it.
In accordance with your suggestion it is understood that the arrangement will come into force on April 16, 1934.
I avail myself of this opportunity to renew to you, Madame, the assurance of my high consideration.
P. MUNCH Mrs. RUTH BRYAN OWEN,
Minister of the United States of America.
Arrangement between the United States of America and Denmark con- September 4 October
cerning reciprocal treatment of passenger motor vehicles. Effected by February 2, 1929. exchange of notes, signed September 4, 1928, October 27, 1928, and February 2, 1929; effective February 1, 1929.
The Danish Minister (Brun) to the Acting Secretary of State
J. No. 30. J. a/5.
ROYAL DANISH LEGATION
p.t. BAR HARBOR, MAINE, September 4, 1928. SIR, I am directed to inform you, that the Danish Government, on Arrangement with
Denmark for the recipcondition of reciprocity, is prepared to grant freedom from taxation rocal treatment of autofor a period of 3 months to foreign automobiles built for the transportation of passengers not to exceed 7 in number including the driver, and belonging in the country in question and registered as the property of persons residing there.
In these circumstances I would be greatly obliged to you for being
Department of State, Washington, D.C.
Response by United States.
The Secretary of State to the Danish Minister (Brun)
DEPARTMENT OF STATE,
Washington, October 27, 1928. . SIR:
I have the honor to acknowledge the receipt of your note of September 4, 1928, in which you were good enough to inform me that your Government, on the basis of reciprocity, is prepared to grant freedom from taxation for a period of three months to foreign automobiles built for transportation of passengers not to exceed seven in number, including the driver, and belonging in the country in question and registered as the property of persons residing there.
In reply I have the honor to inform you that the Federal Government imposes no taxes on automobiles in the United States. The taxation of owners of automobiles and the exaction of fees for the registration of automobiles is a matter for determination by the several States. The Department has been informally advised that an investigation of the motor vehicle laws of the forty-eight States of the United States discloses the fact that all of them grant reciprocity to foreign visitors.
This reciprocity is granted in respect both to the license plate and the driving license, provided, of course, that the same reciprocity is extended by foreign countries to residents of States that are now granting this courtesy. With regard to the taxation of owners of automobiles which is usually distinct from the payment of a registration fee, it may be stated that it is the Department's understanding that as a general rule such taxes are only imposed upon persons who are found to be legal residents of a certain State. Such taxes, it is believed, would not be exacted from persons who are merely touring through the several States of the Union, the class of persons to whom, presumably, reference is made in your note under acknowledgment.
In this connection the following information regarding the freedom from customs duties granted on a reciprocal basis to motorcycles and automobiles brought into the United States by nonresidents for a period of not more than six months, quoted from a letter from the Treasury Department, would appear pertinent to your inquiry:
“The regulations governing such importations are contained in Chapter VIII, Customs Regulations of 1923, Articles 406-413. Article 407 provides that entry shall be made on Customs Form 7501, and that bond shall be given on Customs Form 7563 (with surety) in a penal sum equal to double the estimated duties. In lieu of such bond, the importer may deposit a cash amount equal to the estimated duties, which is treated as a cash bond. The entry will be liquidated free of duty, and the bond canceled or the amount deposited returned, if the vehicle in question is exported within the six months period prescribed by Section 308 and provided that exportation is made in the manner required by Article 412 of the regulations. When not so exported, the vehicles are treated in the same manner as similar articles imported for sale and consumption, and assessed for duty on their value at the time of importation. The six months period prescribed for exportation cannot be extended."
I have the honor to express the hope that in the light of the foregoing information the competent Danish authorities will be prepared to grant reciprocal treatment to American citizens desiring to drive automobiles in Denmark. Accept, Sir, the renewed assurances of my highest consideration.
For the Secretary of State: Mr. CONSTANTIN BRUN,
W. R. CASTLE, Jr. Minister of Denmark.
The Danish Minister (Brun) to the Secretary of State
J. No. 30. J. a/5
ROYAL DANISH LEGATION
FEBRUARY 2, 1929. SIR,
Referring again to your reply-letter of October 27, 1928 in regard Concurrence by Dento taxation in this country of automobiles and exemption from such taxation of the automobiles of foreign visitors, I have the honor to state as follows:
In the last paragraph of your aforesaid letter you expressed the hope, that the competent Danish authorities, in the light of the information placed at their disposal, would be prepared to grant reciprocal treatment to American citizens desiring to drive automobiles in Denmark.
In this connection I am directed by the Danish Minister of Foreign Affairs to transmit to you the four copies here enclosed of a Regulation issued on this subject on January 18, 1929 by the Danish Ministry of Public Works. It will be seen that this Regulation, in view of the authorization contained in $7 No. 1 of the Act No. 143 of July 1, 1927 on taxation of automobiles, etc., exempts from the tax prescribed in the said paragraph, for a period not exceeding 3 months, (visiting) automobiles for transportation of persons, built to seat not more than seven persons including the chauffeur, which belong in the United States and are registered in the United States as the property of persons residing in the United States.
A copy of 8 7 No. 1 of the said Act is herewith enclosed.
Department of State, Washington, D.C.
JOURNAL NR. 371 c.
BREV NR. B. I Henhold til den Ministeren for offentlige Arbejder i $7, Stk. 1, i Lov Nr. 143 af 1. Juli 1927 om Afgift af Motorkøretøjer m. v. givne Bemyndigelse frafalder Ministeriet herved efter Forhandling med Finansministeriet Afgiften i Henhold til nævnte Paragraf af saadanne i de amerikanske Forenede Stater hjemmehørende Personautomobiler, der ikke er indrettede til Befordring af mere end 7 Personer, Føreren iberegnet, og som i det paagældende Land er indregistrerede som tilhørende Personer, bosatte i dette Land.
Afgiftsfriheden gælder kun for et Tidsrum af 3 Maaneder, saaledes at den ifornævnte Lovs $$ 1-6 omhandlede Afgiftspligt indtræder, saafremt Køretøjet forbliver her i Landet i over 3 Maaneder.
Denne Bekendtgørelse træder i kraft den 1. Februar 1929.
Hvilket under Henvisning til Bekendtgørelse herfra af 28. Januar 1928 herved bringes til almindelig Kundskab. MINISTERIET FOR OFFENTLIGE ARBEJDER, DEN 18. JANUAR 1929.
J. P. STENSBALLE.
JOURNAL N. 371 c.
CIRCULAR No. B. Pursuant to the authority given to the Minister of Public Works in section 7, paragraph 1, in act no. 143 of July 1, 1927, relative to tax on motor vehicles, etc., the Ministry, after consultation with the Ministry of Finance, hereby waives the tax, in accordance with the said paragraph, on such passenger automobiles belonging in the United States as are designed to carry not more than 7 persons including the chauffeur, and are registered in the country in question as belonging to persons domiciled in that country.
Exemption from taxation is valid only for a period of 3 months, and therefore the liability to taxation mentioned by sections 1-6 of the above-named law arises in case the vehicle remains in this country for more than 3 months.
This proclamation shall go into effect February 1, 1929.
Which is hereby made public, reference being made to the proclamation of January 28, 1928, on this subject. MINISTRY OF PUBLIC WORKS, JANUARY 18, 1929.
J. P. STENSBALLE.
COPY OF Act No. 143 OF JULY 1, 1927, ON TAXATION OF AUTOMOBILES,
7, No. 1. Af ikke her i Landet hjemmehørende Motorvogne samt Paahængsvogne til saadanne, som Personer, der ankommer fra Udlandet til Danmark, benytter ved Indpassagen, betales, bortset fra de i § 1, Stk. 2, nævnte Undtagelsestilfælde, følgende Afgifter: