46
belonging to nations which have entered into agreement
with France that their nationals should enjoy as regards
taxation the same treatment as French tax-payers, shall
pay the same rate of tax in the present instance as
French firms. As is indicated above, British subjects
are entitled in France, in virtue of the Anglo-French
Treaty, to national treatment, but this right does not
extend to Indo-China, so that although the Governor's
circular is not quite clear on the point, it would
prestraubly be held that they were not entitled to the
benefit of the relaxation indicated in it.
A..
On the other hand, French citizens belonging
The
to Indo-China are accorded national treatment in taxation
matters in Great Britain. The force of any plea which
it might be possible to found upon this circumstance
however is weakened by the fact indicated in your despatch
No. 31 of the 19th November last that the British subjects
whom this legislation will mainly affect come almost
entirely from India, Singapore and Hong Kong.
Secretary of State is without information as to the
treatment which is accorded to French citizens belonging
to Indo-China in Eritish India and in Hong Kong and
Singapore and a further despatch will be addressed to you
after consultation with the departments concerned if it
appears that there will be any thing to be gained by
pursuing the matter further.
5.
In the meantime you will of course take any
sation which may seem to be open to you on behalf of
British subjects and firas, and you will doubtless report
ally