[Translation.], February 28, 1867

[Translation.]

To his excellency the envoy extraordinary and minister plenipotentiary of her Catholic Majesty; to his excellency the envoy extraordinary and minister plenipotentiary of his Majesty the Emperor of the French; to his excellency the minister resident of Prussia; to the chargé d’affaires of Italy; to the chargé d’affaires of Austria: to the chargé d’affaires of Belgium; to the chargé d’ affaires of England:

The undersigned, acting minister of foreign affairs of his majesty the emperor of Mexico, has the honor to reply to the joint note of the representatives of the friendly powers resident at this court remonstrating and protesting against the application to their countrymen of the decree of the 1st instant, in relation to the contribution of one per cent. on all capital above $1,000.

The protest is thus founded, 1st, on the declaration of the minister of finance, in the preamble of the decree, where he states that it is substituted for the forced loan decreed some days previously but not executed; 2d, on the fact that foreigners in Mexico are exempt, by the laws of nations and treaties, from forced loans and extreme taxations.

As to the declaration of the minister of finance, the joint signers of the note assert that there is no doubt but the phrase forced loan, from which foreigners would have been exempt, is changed to contribution extraordinaire, so as to include everybody, and the question is the same though differently expressed.

Now the undersigned will say to the authors of the assertion that it is not true that words and phrases have been changed so as to include persons who would be exempt under the expression forced loan.

To the second objection of the representatives, the undersigned will call their attention to the following circumstances: Most of the treaties between Mexico and foreign powers contain this clause: “Forced loans bearing especially upon them (that is, citizens of the other contracting power) shall not be imposed;” and if it was in one treaty it had to be extended to all, to put each in the rank of “the most favored nation.” This is the reason why foreigners in Mexico are exempt from forced loans, and not from any principle of the law of nations, as the signers of the joint note assert. But if foreigners are exempt from forced loans for the reasons stated, they are not exempt from extraordinary contributions any more than from taxes enforced by the law of nations or by the text of treaties. The representatives say in their joint note that the minister of finance has substituted the phrase “extraordinary contribution of one per cent, on capital” for “forced loan,” with the intention of including foreigners. How could the minister do this if foreigners were exempt, as the representatives affirm, from a general extraordinary contribution?

The income tax was first established in England as an extraordinary contribution for a single year, to make up the deficit in the budget of that fiscal year. It was afterwards raised and made a permanent tax; yet, in neither case were foreigners exempted.

The undersigned therefore informs the representatives that, as their countrymen are not exempt by the law of nations nor by treaties from such contributions, comprising all the inhabitants of the empire, they remain subject to the same charges, requisitions, and imposts as the Mexicans, and the government of his Majesty considers foreigners residing in the country to be subject to the contribution.

In their joint note the representatives allude to a want of justice in the system of patent rights. It is scarcely necessary to inform them that the right of enforcing taxes and the manner of collecting them are exclusive attributes of sovereignty, and, when it does not violate international law nor treaties, it cannot be a cause of remonstrance on the part of representatives of foreign powers, and their joint note does not touch it. The case applies also to owners of real estate in districts held by the rebels; foreigners and natives are on an equal.

Before closing, the undersigned must say that the imperial government was somewhat surprised that, in a remonstrance of no political importance, the representatives of friendly powers near this court thought necessary to use a joint form instead of addressing the minister separately, as they can always do when they think proper.

The undersigned embraces the occasion, &c, &c, &c.