Law Commons^™

International Law - The Abrogation Of Treaties By War, David R. Macdonald S.Ed.

Michigan Law Review

In 1923, the United States and Germany entered into a treaty, one provision of which exempted from taxation the government property of either nation situated in the territory of the other. From the outbreak of World War II in 1941 through 1948 the City and County of San Francisco levied real property taxes on the German Consulate, assuming that this treaty had been abrogated by the outbreak of hostilities between the two nations. The taxes were paid under protest, and the Attorney General, as successor to the Alien Property Custodian, sued and recovered them in the trial court. On appeal, …