This historic book may have numerous typos, missing text or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1891. Not illustrated. Excerpt: ... A case in point is that of Bagur--resided in the United States from 1852 to 1865, and in 1860 became a naturalized citizen. In 1865 he returned to Spain, taking his wife with him; his children were born there, and for twenty years he continued his residence in that country. The fact that he has never voted or held office in Spain, or taken part in any political demonstration there may show that he is not a zealous Spaniard, but does not prove him to have been a loyal citizen of the United States. It was held " while there is no allegation that he intended to return to the United States, the inference to the contrary is rendered very strong by his settlement in Spain as the place of his children's birth and education, and by his failure even now to make any effort to return." Moreover there is no evidence that he ever contributed by payment of taxes or otherwise to the support of this government. The facts furnish a presumption not rebutted that he has abandoned his nationality, involving his minor children in the same abandonment. Under these circumstances thus understood the legation will not accede to his request for a passport. Mr. Porter, acting secretary of state, to Mr. Curry, January 4, 1886. THE REVENUE AND INCOME TAX. A state has the right to levy a tax on its citizens resident abroad. The collection of such a tax is difficult. The authorities of the foreign state in which the citizens reside cannot be called upon to make the collections, nor is there any power to enforce them. This, however, does not prevent notice to such citizens residing abroad that such a tax is due and is to be paid by them to the authorities of their country. Bluntschli Voelker Recht, § 376. This levy of tax and its non-payment has been made an element of importance in the c...
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