Manuscripts
""Income and Absentee Taxes on Equipment Rents -- Mexico." File SPM 073, Part 2. From (~2 linear inches). A lot of very condensed chronological material here; a year's worth of correspondence on this subject of perhaps 500 pieces. St. Louis Southwestern Railway Lines and the Pacific Fruit Co. are mentioned regularly in relation to tax issues as well. Complaints and discussion of 1934 tax penalty levied by Mexican govt. for failure to pay taxes. Includes, for example, good clear letter from SPM attorney Estanol to Walter Douglas, dated 9/23/36, about tax issues
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"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
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"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
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"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
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"Income and Absentee Taxes on Equipment Rents -- Mexico." File SPM 073, Part 4. From (~1.5"). More tax law questions and discussion. At least passing mention of the Pacific Fruit Company, which the SPM used to ship their lucrative fruit trade northward
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
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Two items in folder titled "Taxes and Assessments, SPM 073." First brief item consists of various squabblings with Mexican govt. about importation duties. Notes shipments into Mazatlán, 1929 "Revolution," etc. Second item has its own cover: "Extraordinary Tax Law of Mexico." File SPM 073, Section 1. From (~.25"). Good. Material on a 1% tax on all gross receipts for 1930. SPM thinks that railroads are exempt from those taxes
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
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"Absentee Tax -- Mexico." SPM 073. Section 1. From About 3/4 linear inch. Detailed discussion of another proposed law, the Law of Tax on Absentees, which would apply to all persons living in foreign countries or who, at the beginning of the fiscal year, may have resided more than four months outside of Mexico, etc. See first (i.e., bottom-most) item in this stack for a good overview of the pertinent issues. There is a 2% tax established on rentals of real property; rentals and earnings on any movable property actually in Mexican territory; 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