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PARTMENT OF STATE
WA8HINQT0N
July 8, 1939
Excellency:
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I have the honor to acknowledge the receipt of your
/'^/-^      note no. 255 of June 27, Inquiring whether, In view of the
finding of the Secretary of Commerce that the United King-
dom allows privileges to aircraft registered in the United
States which are substantially reciprocal to those specified
in the Internal Revenue Code, section 3451, in respect of
aircraft registered in a foreign country and actually en-
gaged in foreign trade, Imperial Airways will be entitled
to enjoy all of the benefits of section 3451 of the Inter-
nal Revenue Code, including exemption from the Federal
taxes on gasoline and oil.
Your inquiry has been referred to the Treasury De-
partment.   Upon receipt of a reply from the Secretary of
the
His Excellency
The Right Honorable
Sir Ronald Lindsay, P.O., G.C.M.a., K.C.B., O.V.O.,
British Ambassador.

the Treasury, I shall communicate further with you in re-
gard to the above matter.
Accept, Excellency, the renewed assurances of my
highest consideration.
For the Secretary of State:
611.41246/55