Protest of Louis Leo Wolf, a citizen of the United States of America, from the city of New York, pro tempore residing in Frankfort-on-the-Main, against the arbitrary increase of a general government income-tax imposed upon him by the Prussian authorities specially, as well as against the right of levying such income-tax generally from him., September 12, 1874

Protest of Louis Leo Wolf, a citizen of the United States of America, from the city of New York, pro tempore residing in Frankfort-on-the-Main, against the arbitrary increase of a general government income-tax imposed upon him by the Prussian authorities specially, as well as against the right of levying such income-tax generally from him.

I was born upon the dominions of Christian VI, King of Denmark, in the year 1806, A. D. In 1830 my father and all his children emigrated to the United States, settling in the city of New York. Having taken the oath of allegiance, I became a citizen in the year 1835. Although I have spent several years in Austria, I have preserved my rights as a United States citizen ever since unimpaired. In the year 1870–’71, I moved to Frankfort-on-the-Main, and am living here, prior to my return to the United States, for purpose of education of four minor children. I do not carry on any trade or profession, and support myself and family from revenues derived by investments in the United States and Austria. When I removed to Frankfort no income-tax was demanded from me.

About a year and a half afterward a tax was demanded from me, amounting to forty-eight thalers. Ignorance (fancying this to be a corporation-tax, which to pay I certainly should not object to as long as I reside here) made me pay this income-tax without protest.

However, on my return from Italy, where I mostly spend the winter-season, the tax-commission imposed upon me an income-tax nearly four times the former amount. There against I protested, and not only against this arbitrary proceeding, but also against the right the Prussian government possesses of levying upon me any income-tax.

Of this protest, addressed in the German idiom to the tax-commission at Wiesbaden, setting forth the same arguments as in these presents, no notice has been taken.

Wherefore, I now and hereby lay this my protest before the representative of the United States at Berlin, requesting his excellency to act in this matter as he may think just and right in protecting the interests of American citizens residing temporarily within the Prussian dominions, and especially upon the following motives:

• I do not, as before stated, carry on any business or profession, neither in Prussia nor elsewhere.
• Naturally, not enjoying equal rights with subjects of Prussia, I am deprived of the right to vote, which at least they have, for or against any taxation to take place. Still I am taxed as if I were imbued with all such privileges of a Prussian subject; and a great deal, worse, and without any remedy, which they have, as I will show hereafter; for, as in my case, deriving my revenues from outside Prussia, I am—
• Doubly taxed; for whence I derive the revenues they are subjected to a home-tax; so that, for the privilege of spending my revenues within Prussian dominions, I am to be taxed twice as heavy as their own subjects.
• Moreover, the treaty of May, 1828, would be quite an illusion; for by that treaty American citizens are to enjoy, within the dominions of the King of Prussia, the treatment of the most favored nations, and a treatment corresponding with that of Prussians residing in the United States.
• Prussians living in the United States, not following any business pursuits, nor having any occupation or profession, do not pay any tax to the General Government.
• More than one-half of my revenues I spend all, yearly, in Vienna and Italy, where I pass the winter-months, notwithstanding I am forced to pay the full and overrated tax.
• As before mentioned, the foreigner has no right to inquire or to know for what purposes the tax is to be applied. He is simply made to pay, or be executed by his personal property. Now, it is obvious, and by national economy, searched for well-known facts, that five-sixths of the taxation levied by the general government of Prussia goes for military purposes, building fortifications, &c. Now, am I, a citizen of the United States, temporarily residing in Prussia, to contribute to the expenses which a standing army of half a million men cause? Am I to forward (admitting indirectly) Prussian ambition to carry on warfare against nations that are on friendly terms with the United States, or, which is not so quite impossible, to carry on war against the United States themselves?
• Austria has quite lately prescribed an income-tax, but most justly and reasonably, only against subjects of the Austrian Empire.
• I have called this income-tax a most arbitrary measure against foreigners: for, without any cause or motive, without inquiring into the state of your pecuniary matters, the tax-commission levies upon you this year, with as little right or justice, 50 thaler, as they would demand from you next year 500 thaler.
• And, as a foreigner, you are deprived of any means to oppose such arbitrary proceedings, whilst the Prussian subject has, by bringing two of his fellow-citizens giving testimony that he has been overrated. The foreigner, being a stranger in the place, may hunt in vain for such testimony.

Although it is no more than just that, whilst an American citizen resides in a place abroad, he should contribute to local or corporation demands made upon him, I am in hopes, and trust that his excellency, our representative near the court of Berlin, will concur in my opinion, that the income-tax, as heretofore described, levied upon citizens of the United States living temporarily, without any occupation whatever, within the Prussian dominions, is not only unjust and contrary to the still-existing treaty, but likewise against rules laid down by international laws; and that his excellency will duly appreciate this my protest, and cause relief to be afforded, by extending his influence in this matter with the respective Prussian organs.