1066 INTERNATIONAL AGREEMENTS OTHER THAN TREATIES [57 STAT. assessments will normally be made against the owner who is legally bound to pay the taxes exactly as he would be if the lessee were the Canadian and not the United States Government. 4. United States contractors employed by the United States Gov- ernment on its military projects in Canada are, of course, legally bound to pay whatever municipal taxes may be assessed against them as owners or lease-holders of property and whatever municipal fees may be charged for building permits in connection with these lands. The Canadian Government will undertake to refund to the United States Government any amounts which that Government may pay to United States contractors in respect of this taxation. Any such payments made by the Canadian Government will form part of its contribution to the cost of the defence projects. 5. The Canadian Government will also reimburse the United States Government for any payments which it may have to make to United States contractors in respect of licence fees for motor vehicles employed on the United States defence projects in Canada. Any such payments made by the Canadian Government will form part of its contribution to the cost of the defence projects. 6. The Governments of the Provinces in which United States proj- ects are being executed will be requested by the Government of Canada not to impose licence fees on non-military drivers of trucks belonging to the United States Army and not to levy head or poll taxes upon non-military personnel normally resident in the United States which is engaged on United States military projects in Canada. It appears that in the Province of Alberta the poll tax is devoted to educational purposes and the exemption of United States non-military personnel from this tax will carry with it a liability to pay school fees should any of the United States personnel wish to send their children to public schools in the Province. 7. I should be glad to receive your assurance that these proposals for dealing with the problem of the burden of Provincial and munici- pal taxation on United States defence projects in Canada will meet the wishes of the United States Government. Accept, Sir, the renewed assurances of my highest consideration. N A ROBERTSON for Secretary of State for External Affairs. The UNITED STATES MINISTER TO CANADA, Legation of the United States of Amnerica, Ottawa.
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