Manuscripts
"Forecast of Mexican Lines' Operating Results (Also Mexican Government Income Tax)." File No. 221.4, Part 3. From (.5"). Concerns about how to meet Article 123's requirements that all railroad structures be permanent within 10 years
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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 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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"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
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, Section 1. From (~1") More material on hassles between Mexican govt. and SPM. One question asked herein: "In view of the fact that SPdeM settled with the Mexican Government last November for the income taxes accrued on equipment rentals from April 1, 1925 to Oct. 31, 1934, and has billed the amounts involved against the foreign roads that earned the rental, should SPCo. now invoke the statute of limitations in connection with similar bills rendered against it by other Mexican roads?" Many potentially good items, including letter from E.B. Sloan of SPM to Walter Douglas of SPM noting that he'd met with the Mexican Secretary of Finance [Narciso Bassols] the previous night and discussed the application of the income tax on rentals of foreign cars and equipment (letter dated 4/16/35). Also includes other letters to and from 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 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
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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[Items 4 and 5 are both in a folder marked "Taxes and Assessments," SPM 073 (even though one is SPM 071).] This item is 073. Two pages of correspondence, noting new Mexican tax laws as detailed in the Diario Oficial, Last item from E.B. Sloan to Guy Shoup details the new laws, decrees and regulations (including what would quickly become a very important and disputed 10% gross tax on incomes received by railways, which amended the Railway Law of see notes about elsewhere in this summary)
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