MARQUES DE LA RIBERA, Minister of Spain to Mr. Murphy, March 4, 1867

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The undersigned, representatives of the friendly powers residing in Mexico, received, day before yesterday, the communication of the 28th February, which the acting minister of foreign affairs addressed to them in answer to their joint note of the 9th of the same month.

They regret that the observations which they have thought proper to present in relation to the contribution of one per cent. on capital were not more favorably received by the government of the Emperor Maximilian, and they do not hesitate to make it known to your excellency.

The objections made to their communication cannot affect their opinions, and, without discussing the principles of the subject, they persist in maintaining the conclusions of their note.

The contribution of one per cent. on capital is an extraordinary decree, in their opinion, made under peculiar circumstances to aid particular enterprises, which gives it the nature of a war tax, and the undersigned still insist that their countrymen should be exempted from it.

In relation to what they said about patents, the undersigned are surprised that the minister of foreign affairs has misunderstood them. They know that the right to impose taxes and distribute them is an attribute of national sovereignty. They acknowledge and respect the right. In alluding to the system adopted for fixing the patents that are to serve as a basis for the contribution of one per cent., they merely wish to draw attention to the unequal effect it would have upon their countrymen. In many cases houses of small capital would be more severely taxed than others of considerable means. They meant nothing more, and did not digress from the question, as your excellency supposes.

Almost all the foreigners engaged in commerce or manufactures are suffering from the crisis, and as their means are mostly invested in practical operations, their contributions to public taxes are very unequal. Most of them operate on credit, and contributions of one per cent, on capital would break them, or force them to suspend business, to the great injury to the resources of the imperial treasury.

The undersigned had hoped the government of the emperor Maximilian would understand them. If it does not, all they can do is to protest, with all reserves in favor of the rights of their countrymen.

The undersigned must add that, so far from being unusual, the joint form of note at which Mr. Murphy is surprised conforms to all the usages and diplomatic antecedents found in this country. To use that form, it is not necessary for the business to be of political importance. In using it the undersigned only intend to show the unanimity of their views in relation to the one per cent. contribution on capital.

Although the question is not political it is very important, and the undersigned regret that your excellency has delayed so long in answering their note, as it has prevented them from advising their countrymen in the matter. They would be sorry to think it a want of respect that should be communicated to their governments.

The undersigned embrace this occasion, &c, &c, &c.