Manuscripts
"Investment in SPM -- Agreement between Mexican Government and SPM -- Notes Received and Claims Against Mexican Government." File No. 1083, Part 7. From (~1"). There's a good clear summary of tax issues on green paper roughly midway through this: notes when first Mexican tax law was passed (1924), why (primarily to tax the U.S. oil companies doing business in Mexico), and what the effect of the income tax is and has been on SPM. Lots of financial issues discussed, such as bond issues, coupon payments, etc
You might also be interested in
Image not available
"Income and Absentee Taxes on Equipment Rents -- Mexico." File No. SPM 073, Part 3. From (~1.25"). More material on issues of rental and income taxes between Mexican govt. and SPM. Largely covers the issue of the 4% Exportation of Capital Tax placed upon the SPM by the Mexican government. The SPM seems to have wanted to appear as a Mexican corporation when convenient, and as a U.S. corporation when convenient
Manuscripts
These materials, consisting primarily of correspondence but also including maps, news clippings, photographs, and blueprints, are arranged and bound by topic according to the Southern Pacific's internal organizational schema. There are 160 individual bound items in these 23 boxes. Each grouping is in reverse chronological order as it was originally filed by SP de México administrators. Collection has material in English and Spanish.
mssSPdeMéxicocollection
Image not available
"Federal Income Tax Accruals, Payments, Etc." File No. 073, Part 1. From (~2"). Discussion of effect of sudden end of war on tax issues; tax credits; etc. It appears to deal primarily with the SPM's tax relationship with the U.S. govt., and thus deals with the SP's relationship with the U.S. govt
Manuscripts
These materials, consisting primarily of correspondence but also including maps, news clippings, photographs, and blueprints, are arranged and bound by topic according to the Southern Pacific's internal organizational schema. There are 160 individual bound items in these 23 boxes. Each grouping is in reverse chronological order as it was originally filed by SP de México administrators. Collection has material in English and Spanish.
mssSPdeMéxicocollection
Image not available
"Investment in S.P.R.R. Co. of Mexico -- Construction of Line Tepic to La Quemada and accounting therefore -- Agreement between President Obregon and S.P.R.R.Co. of Mexico -- Notes received from Mexican Government -- Statement of Claims against Mexican Government." File No. 1083, Part 2. "Transfer." Also some cross-refs. (~1.25"). More of the same, mostly SP financial figures and discussion of money owed to SPM from Mexican government. First item is a great map of entire SPM line, noting which sections have separate government concessions for 3% internal debt bonds
Manuscripts
These materials, consisting primarily of correspondence but also including maps, news clippings, photographs, and blueprints, are arranged and bound by topic according to the Southern Pacific's internal organizational schema. There are 160 individual bound items in these 23 boxes. Each grouping is in reverse chronological order as it was originally filed by SP de México administrators. Collection has material in English and Spanish.
mssSPdeMéxicocollection
Image not available
"Income and Absentee Taxes on Equipment Rents -- Mexico." File SPM 073, Part 5. From (~1"). More of the same. Details of paying taxes due to Mexican government
Manuscripts
These materials, consisting primarily of correspondence but also including maps, news clippings, photographs, and blueprints, are arranged and bound by topic according to the Southern Pacific's internal organizational schema. There are 160 individual bound items in these 23 boxes. Each grouping is in reverse chronological order as it was originally filed by SP de México administrators. Collection has material in English and Spanish.
mssSPdeMéxicocollection
Image not available
"Claim of Mexican Government Against Southern Pacific of Mexico for Income Tax for Car Rentals." File SPM 540-1, Part 1. From (~1"). Some good stuff on relations with Mexican govt., such as letter on 8/15/34 from Walter Douglas to Hale Holden, noting a decision on SPM's government indebtedness that was "unexpectedly favorable," etc
Manuscripts
These materials, consisting primarily of correspondence but also including maps, news clippings, photographs, and blueprints, are arranged and bound by topic according to the Southern Pacific's internal organizational schema. There are 160 individual bound items in these 23 boxes. Each grouping is in reverse chronological order as it was originally filed by SP de México administrators. Collection has material in English and Spanish.
mssSPdeMéxicocollection
Image not available
"Classification: Southern Pacific Company. Subject: Investment in Southern Pacific Railroad of Mexico. Agreement between Mexican Government and Southern Pacific Railroad Company of Mexico -- Notes Received and Claims Against Mexican Government." File No. 1083, Part 8. From Mostly discussion of SP bonds loaned to SPdeM. From Office of Controller. About 20-25 pieces
Manuscripts
These materials, consisting primarily of correspondence but also including maps, news clippings, photographs, and blueprints, are arranged and bound by topic according to the Southern Pacific's internal organizational schema. There are 160 individual bound items in these 23 boxes. Each grouping is in reverse chronological order as it was originally filed by SP de México administrators. Collection has material in English and Spanish.
mssSPdeMéxicocollection