Memorandum by Mr. Kreismann., October 10, 1874

Memorandum by Mr. Kreismann.

Having made an English translation of the paper of Mr. Attorney Jansen, left at the consulate by Mr. Fish this morning, the same is herewith respectfully returned.

It may not be inappropriate, perhaps, in this connection, to refer to the question of municipal income-taxes here, and in other Prussian and German cities, which are a constant cause of complaint for Americans residing in this and other cities in Germany in the pursuit of their studies or pleasure. So far as Berlin is concerned, the law of 1888, and the regulations in pursuance thereof of 1869, authorize a collection of such tax for municipal purposes of all persons who have an income of their own, and have their permanent domicile or have resided here for three months. But the city authorities here, in the case of Americans, have insisted upon the right of levying such tax also of persons who are married women and minors who have no income of their own, and no means other than suck as they are furnished by their husbands or parents.

It would be in the interest of many Americans if it could be determined what the law and their liability actually are in the premises.

Respectfully submitted.