(D)
H.B.M.CONSULATS GENERAL.
37
Xo. 31.
(W 11831/11322/17)
SAIGON, COCHIN-CHIRA,
November 19th, 1926.
sir,
I have the honour to invite reference to my despatch
No.30 of November 9th, 1926 relative to the imposition by
the Governor of Cochin-China of a higher tax on foreign
firms than on French Business Houses.
2. In reply to my protest the Acting Governor forwards
me the enclosed Cireular Letter which he has addressed to his
subordinate officials as to the methods of collection of this
Tax.
3. First of all it appears that the principle of the
taxation is not altered but even the idea of differentiation
in the taxation of foreigners is more firmly embedded.
modification put into force is purely temporary and in my
opinion as will be shown, as far as British subjects are con-
cerned, completely illusory. The enclosed circular may be
cancelled at any moment by the present Acting Governor (who is
being transferred to Cambodia next month) or by his successor.
Leaving on one side for a moment the Treaty aspect
of the case and assuming that British Subjects are entitled
to the preferential treatment, I should like to point out
that the British subjects, whom this legislation will mainly
affect, are almost entirely uneducated Indians from Southern
India with a few Chinese born in Singapore or Hong Kong. It
looks
His Majesty's Principal Secretary of State
for Foreign Affairs,
Foreign office,
London.