CO129-503-8 Treatment of Asiatic British subjects by French Authorities in Indo-China 30-12-1926 - 20-10-1927 — Page 38

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looks more than probable that these people will pay the

higher tax out of ignorance as they will fail to claim their

rights and produce "les justifications nécessaires".

of obtaining exemption is thrown upon the taxpayer.

onus

5. Reference to the "Handbook of British Commercial

Treaties 1924" seems to show that the two principal Treaties

which govern our relations with France are those of January

26th, 1826 and February 28th, 1882 both of which were denounced

by France on Septcmber 10th, 1918 but are being continued in

force, subject to three months notice. Though India and Ceylon

had Customs Conventiona (also denounced on September 10th, 1918)

in which Indochina was specifically mentioned, these are the

only two references I can find to Indochina as ar es the United

Kingdom or neighbouring British Colonies in the Far East are

concerned. In fact though at various periods we have extended

the rights given to french subjects in the United Kingdom by

the two abovementioned Treaties to British Colonies not posses 8-

ing responsible Governavnt in Europe, yet france does not

appear to have done the same for British residents in her

Colonies, except in so far as certain Dominions and Colonies

have made special Customs agreements with France.

6.

I have therefore the honour to request that I may be

instructed definitely whether the third paragraph of Article I

of the Treaty of February 28ta, 1882 (denounced but still

temporarily in force) applies to British subjects in French Indo-

China or whether British subjacta here cannot claim to be

placed on the footing of "Nations who have agreed to charge

*French subjecta the same taxation as their own Nationals".

In the meantime I have acknowledged the Governor's

1.

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