of the year when he becomes 48. With the exception of persons whose cases come within the provisions of the convention, every Swiss of military age who does not perform military service is subject to an annual tax until the end of the year in which he attains the age of 48 years, whether or not he resides in the Confederation, or to punishment for non-payment of the tax if he returns to Switzerland.

According to Swiss law, military taxes are barred by limitation in io years after the year for which they are due.

If a Swiss citizen renounces Swiss allegiance in the manner prescribed by the Swiss law of June 25, 1903, and his renunciation is accepted, his naturalization in another country is recognized, but without such acceptance he is considered to retain Swiss citizenship, which is held to descend from generation to generation.

Before he returns to Switzerland an American citizen of Swiss origin who desires to renounce Swiss citizenship should file with the Swiss diplomatic or consular representative in whose district he resides a written declaration of renunciation of his rights to communal, cantonal, and, in general, Swiss citizenship, with documents showing that he has obtained foreign citizenship for himself, wife, and minor children, and receive the sealed document of release from Swiss citizenship through the Direction of Justice of the canton of his origin. If he neglects to do this, he will be regarded by the Swiss Government as a Swiss citizen under Swiss law, and as such, unless his case comes within the above-mentioned conven

tion, will be held liable to the performance of military service, or to payment of the military tax, or to arrest and punishment in case of non-payment of the tax for so long as he continues to remain liable to the payment of military taxes.

IV. Status of American Citizens in Certain Countries with the Governments of Which the United States Has Not Concluded Naturalization Treaties

37. While this Government objects to the punishment of naturalized Americans by fines, forced military service, or imprisonment for any unperformed military service which accrued after the entry of the naturalized citizen into the United States, it can give no assurance that any objections which it makes will result in a remission or release.

38. This Government cannot properly protest against punishment for any infraction of foreign law committed prior to the naturalized American's entry into the United States.

39. Naturalized citizens of the United States who come from countries with the governments of which the United States has not concluded naturalization treaties should, before visiting such countries, con

Persons born in France, or born outside of France of French parents, should, before visiting France, consider the desirability of inquiring of the nearest French consular or diplomatic officer whether they will be immune from molestation in France under the military-service or other laws of that country.

American citizens of French origin visiting France should understand that a French visa of their passport does not relieve them from any military or other obligations to which they may be liable in that country.

The ordinance of October 19, 1945 revises and codifies the French nationality laws. The new ordinance brings together the basic law of August 10, 1927 and a series of subsequent texts of laws which amended certain points of the basic law concerning the acquisition or the loss of French citizenship.

The French law of October 19, 1945 provides as follows concerning the loss of French nationality:

Article 87. A French person who has attained his majority shall lose his French nationality if he voluntarily acquires a foreign nationality.

Article 88. However, until the expiration of a period of 15 years from the time of either his enrolment in the active army or his inscription in the census tables in case he has been granted dispensation from active service, his loss of French nationality shall be subject to the authorization of the French government.

This authorization shall be granted by decree. The following persons shall not be required to solicit any authorization in order to lose French nationality:

1. Persons exempted from military service;

2. Persons who are bearers of a final discharge;

3. All men, even those who have not presented themselves, after the age when they are totally freed of the obligation of military service, in conformity with the law on army recruitment. Article 89. During war time, the length of time provided for in the preceding article may be modified by decree.

Regarding persons born in the United States of French parents, the loss of their French nationality is governed by article 91 of the ordinance of October 19, 1945, which reads as follows:

Article 91. A Frenchman, even a minor, who having foreign nationality status is authorized upon his own request by the French government to lose his status as a French citizen, loses his French nationality.

This authorization shall be granted by decree. The minor must be authorized or represented as the case may be, under conditions provided for in articles 53 and 54.

Persons born in the United States of French parents who wish to retain their American citizenship and renounce their French citizenship under the provisions of articles 53 and 54 of the law of October 19, 1945 should inquire at a French consulate as to the procedure which