2616 DOUBLE INCOME TAX-SHIPPING PROFITS-DENMARK, ETC. January 1, 1921, from the operation of ships documented under the laws of Denmark or Iceland, such taxes will be the proper subject of a claim for refund." Accept, Sir, the renewed assurances of my highest consideration. ~IR. CONSTANTIN BRUN, Alini8ter oj Denmark. For the Secretary of State: WILLIAM PHILLIPS The Danish Afinister (Brun) to the Secretary oj State (Hughes) No. 331. SIR:- ROYAL DANISH LEGATION, ' VASHINGTON, December 6,1922. I have the honor to acknowledge the receipt of your reply-note (undated) received December 5th in which, with reference to my letter of October 28th, 1922, you state "that inasmuch as the income from sources in Denmark and Iceland of a citizen of the United States or of a corporation or- ganized therein which consists exclusively of earnmgs derived from the operation of ships documented under the laws of the United States is not and has not been subject to income tax since January 1, 1921 or previously, it is held that Denmark and Iceland satisfy the equivalent exemption provision of Sec- tion 213(b) (8) of the Revenue Act of 1921". and that "in case any Federal income taxes have been collected from nonresident aliens or foreign corporations on income which con- sists exclusively of earnings derived on or since January 1, 1921, from the operation of ships documented under the laws of Den- mark or Iceland, such taxes will be the proper subject of a claim for refund". I have at once advised the Danish Government accordingly and beg to express my very great appreciation of your courteous assistance to arrive at the desired solution of this part of the taxation question. I have the honor to be, Sir, with the highest consideration, Your most obedient and humble servant, THE HONORABLE CHARLES EVANS HUGHES, Secretary oj State, Department oj State, Washington, D. O. [No. 14] C. BRUN .
