Evening star. [volume] (Washington, D.C.) 1854-1972, 1914-11-01

tax. If this had not happened, the in
come tax division of the internal rev.
enue service would have had on it's
hands task that years would not have
completed, a problem that would never
have been completely solved
Passport Records Available.
Passports are granted only to prop
erly qualified citizens. All passports
granted are made a matter of record
These records will be available in due
time to the income tax collectors. The
taxable status of Americans living
abroad will not be difficult to establish
nor will the means of reaching these
Americans who have SO discovered
themselves be hard of solution
Thousands of Americans living abroad
have applied to the American embassies,
legations and consulates for passports.
The number has been so great that the
printed forms at hand were soon ex-
hausted There is little doubt that the
number is negligible of Americans liv-
ing abroad who did not develop sud
den longing for the home soil, coupled
with pride in the old Star Spangled
Banner, and the most earnest kind OF
a desire to proclaim, assert and estab-
lish American citizenship.
This Is the pride that may go before
a fall into the clutches of the tax col
lector. Even so. the benefit derived
from the protection of American citl-
zenship has been made so apparent by
prevailing conditions abroad that it Is
not unlikely that the income tax will
not seem SO serious an affront to per-
sonal liberty, and may be more or less
gladly paid by Americans who had al
most lost their nationality in long foreign
residence but have had the spark of
patriotism rekindled and famed into
big fame.
Not Subject to Tax.
There were Americans living abroad,
it is presumable. who would not be
subject to the income tax. Such are
those native Americans who have lived
SO long in an alien land that the pre-
sumption of expatriation has arisen,
and those naturalized Americans who.
by protracted residence abroad, have
brought upon themselves a like pre-
sumption of expatriation. This pre-
sumption of expatriatfon might have
been encouraged by many of both
classes before the war; 1t is fair to as
sumo that the proportion has dwfndled
to the inf1nitesimal since things have
been humming in the air that mean
trouble to life and property and liberty.
Collection of the income tax from
Americans living abroad has presented
a problem difficult of solution. Volun-
tary returns of income liability were
numbers The income tax division of
the internal revenue bureau expected
to do hard thinking and perform great
labors to evolve a plan to determine
much they should pay and even a
harder job to extract payment. The war
will make it easy.
Many Taxable Americans.
There have been numerous uncon-
firmed statements as to the number of
taxable Americans living abroad. One
statement has been made that there
are 10000 taxable Americans living in
Paris alone. If these statements are
founded on anything like facts it is
evident from the returns made to the
income tax division of the internal
revenue bureau that a large number
have neglected to make the required
returns OF annual net income.
The question has arisen as to whether
Americans living abroad. having failed
to overcome presumption of expatria-
ton under the established rules of the
State Department, can be required to
pay an income tax. Another inquiry is
whether a naturalized citizen abroad
can overcome the presumption of ex
patriation by payment of income tax
The State Department has ruled that
payment of income tax, in itself. Is not
eXpatriation; nor can such payment
take the place of the established pro-
cedure for removing presumption of
expatriation. This ruling goes on In
language that is significant in the light
of later events.
To Decide Question Of Right.
However, if a person against whom
the presumption of expatriation has
arisen presents, in connection with ap-
plication for a passport or for registra-
ton in a consulate or for actual pro-
lection, evidence that he has paid the
income tax. this fact will receive due
consideration in connection with evil
dence submitted to overcome the pre-
sumption of repatriation under the es-
tablished rules. and particularly with
regard to the question of the intent to
return to this country to reside.
1.-The payment of the income tax
will also be duly considered in decid-
ing the question of the right to the
continued protection of this govern
ment in the cases of native American
citizens who have resided abroad for a
period SO long that the natural pre-
sumption may be held to have arisen
that they have abandoned their coun-
try"