A-6420, JANUARY 31, 1925, 4 COMP. GEN. 644

A-6420: Jan 31, 1925

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OBJECTION WILL NOT BE MADE TO THE EXECUTION OF THE LEASE IN QUADRUPLICATE AND THE INSERTION IN THE DOCUMENT OF A CLAUSE TO THIS EFFECT. IT IS STATED IN THE CONSUL'S LETTER AND CORROBORATED BY THE QUOTATIONS OF PERTINENT LAWS. THAT ARTICLE 228 OF THE MEXICAN "LEY DEL TIMBRE" (STAMP TAX LAW) REQUIRES A STATEMENT IN THE DOCUMENT AS TO THE NUMBER OF ORIGINAL COPIES EXECUTED OF ANY LEASE CONTRACT AND HE SUGGESTS THAT A CLAUSE BE INSERTED IN FUTURE LEASES TO THE EFFECT THAT THE INSTRUMENT IS EXECUTED IN QUADRUPLICATE AND THE REVENUE STAMPS AFFIXED TO THE ORIGINAL AND THE STUBS TO THE DUPLICATE. " COPY OF WHICH ARTICLE IS SUBMITTED BY HIM. PROVIDES IN SUBSTANCE THAT WHEN A DOCUMENT NOT OF A PUBLIC NATURE IS EXECUTED IN DUPLICATE STUB STAMPS SHALL BE USED ATTACHING THE PRINCIPAL PART OF THE STAMP TO ONE COPY AND THE STUB TO THE OTHER.

A-6420, JANUARY 31, 1925, 4 COMP. GEN. 644

LEASES, RENTAL OF FOREIGN QUARTERS - FOREIGN SERVICE WHERE THE LOCAL FOREIGN LAWS (MEXICO) REQUIRE THAT ORIGINAL LEASE CONTRACTS BE EXECUTED IN DUPLICATE, ONE COPY TO BE KEPT BY THE LESSOR AND THE OTHER BY THE RESIDENT LESSEE FOR THE PURPOSES OF INSPECTION UPON DEMAND, AND THAT INSERTION BE MADE IN THE DOCUMENT OF A CLAUSE STATING THE NUMBER OF COPIES EXECUTED, OBJECTION WILL NOT BE MADE TO THE EXECUTION OF THE LEASE IN QUADRUPLICATE AND THE INSERTION IN THE DOCUMENT OF A CLAUSE TO THIS EFFECT.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF STATE, JANUARY 31, 1925:

I AM IN RECEIPT OF A LETTER DATED NOVEMBER 6, 1924, FROM DAVID J. D. MYERS, CONSUL AT DURANGO, MEXICO, REPLYING TO REQUEST FROM THIS OFFICE MADE PURSUANT TO SECTION 3743, REVISED STATUTES, TO FURNISH ORIGINAL COPIES OF LEASE CONTRACTS EXECUTED FOR THE OCCUPANCY OF PREMISES LEASED FOR THE USE OF CONSULAR OFFICERS AT DURANGO.

IT IS STATED IN THE CONSUL'S LETTER AND CORROBORATED BY THE QUOTATIONS OF PERTINENT LAWS, THAT THE LAWS OF MEXICO REQUIRE THAT THE ORIGINAL COPY AND A STAMPED DUPLICATE OF LEASE CONTRACTS BE KEPT, ONE IN THE OFFICE OF THE CONSUL, AND THE OTHER BY THE LESSOR OF THE PREMISES,SO AS TO BE AVAILABLE FOR EXHIBITION TO TAX INSPECTORS UPON DEMAND; AND IN ORDER TO BE IN A POSITION TO COMPLY WITH THE REQUEST FROM THIS OFFICE, HE SUGGESTS EXECUTING FUTURE LEASES IN QUADRUPLICATE, THE TWO STAMPED COPIES TO BE KEPT, ONE BY THE LESSOR AND THE OTHER BY THE CONSULATE, THE OTHER TWO TO BE FORWARDED, ONE TO THE DEPARTMENT OF STATE, AND THE OTHER TO THIS OFFICE.

THE CONSUL STATES, HOWEVER, THAT ARTICLE 228 OF THE MEXICAN "LEY DEL TIMBRE" (STAMP TAX LAW) REQUIRES A STATEMENT IN THE DOCUMENT AS TO THE NUMBER OF ORIGINAL COPIES EXECUTED OF ANY LEASE CONTRACT AND HE SUGGESTS THAT A CLAUSE BE INSERTED IN FUTURE LEASES TO THE EFFECT THAT THE INSTRUMENT IS EXECUTED IN QUADRUPLICATE AND THE REVENUE STAMPS AFFIXED TO THE ORIGINAL AND THE STUBS TO THE DUPLICATE.

THE CONSUL ALLEGES THAT ARTICLE 228 OF THE MEXICAN "LEY DEL TIMBRE," COPY OF WHICH ARTICLE IS SUBMITTED BY HIM, PROVIDES IN SUBSTANCE THAT WHEN A DOCUMENT NOT OF A PUBLIC NATURE IS EXECUTED IN DUPLICATE STUB STAMPS SHALL BE USED ATTACHING THE PRINCIPAL PART OF THE STAMP TO ONE COPY AND THE STUB TO THE OTHER, RECITING THIS FACT IN THE DOCUMENT ITSELF. THE CONSUL ALSO REPRESENTS THAT IF ADDITIONAL COPIES ARE DESIRED THEY SHALL BE LEGALIZED AS PRESCRIBED IN ARTICLE 165. THIS LAST ARTICLE MERELY OUTLINES THE PROCEDURE IN OBTAINING ADDITIONAL COPIES FREE FROM FEDERAL TAX, BUT IT APPEARS THAT THE LOCAL STATE LAW PROVIDES THAT DOCUMENTARY COPIES TO BE OF LEGAL IMPORT AND VALIDITY MUST BE MADE ON STAMPED PAPER OF THE STATE COSTING .50 PESOS PER SHEET.

WHILE ARTICLE 228 OF THE "LEY DEL TIMBRE" PROVIDES IN SPECIFIC TERMS THAT THE REASON FOR USING STUB STAMPS AND THE REASON FOR USING ONE PART OF THE STAMP ON EACH COPY MUST BE STATED IN THE DOCUMENT, THIS SECTION DOES NOT APPEAR TO MAKE IT COMPULSORY THAT THE DOCUMENT SHOULD STATE THE NUMBER OF ORIGINAL COPIES. HOWEVER, THE MATTER OF STATING THE REASON FOR USING STUB STAMPS MUST OF NECESSITY BE THAT OF EXECUTING DUPLICATE, TRIPLICATE, OR QUADRUPLICATE COPIES, AND IT THEREFORE FOLLOWS THAT IF THE LEASE IS EXECUTED IN QUADRUPLICATE IT SHOULD BE SO STATED.

THERE APPEARS TO THIS OFFICE NO OBJECTION TO THE CONSUL INSERTING IN FUTURE LEASES A CLAUSE SUCH AS SUGGESTED BY HIM IF THE FOREIGN LAW REQUIRES IT. THIS PROCEDURE WILL ENABLE THE CONSUL TO FILE ONE OF THE ORIGINAL COPIES WITH THIS OFFICE PURSUANT TO LAW.