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The Japan House Tax Case, 1899-1905: Leases in Perpetuity and the Myth of…
The Japan House Tax Case, 1899-1905: Leases in Perpetuity and the Myth of International Equality
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I. Leases in Perpetuity
19th century, matters of extraterritoriality and leases in perpetuity were overlooked or considered exceptional in the field of international law
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leases in perpetuity, which designated territory for foreign residents in China and Japan apparently had a more private law nature and were questioned as to their status in international law
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agreed that a lease did not involve the cession of territory but rather the transfer of jurisdictional aspects
The leasing state retained ownership of the territory, and a lease could be terminated by time limit or rescission
also recognised that states could enter into lease agreements, even if they were not fully members of the family of nations
ability to impose peace agreements upon the vanquished allowed for duress in international treaty signing, unlike in private contracts
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“ Oppenheim argued, the lessee state might treat the leased territory as its own territory and a lease might resemble cession, but the territory legally remained the property of the leasing state”
III. The House Tax Case
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The primary issue was whether buildings on leased land should be exempt from house tax, as the original leases only mentioned land
government argued that land and buildings were separate entities and that the leases referred only to land
Some early leases also make the point that the Japanese government will be preparing land for rent – existing Japanese houses will be removed in order to ready the land for foreigners’ use
As Japan put the issue in its final response, the leases specified lots of land, foreigners were given the right to occupy and use the land, and the lease referred only to land as marked on settlement maps – nothing more than land could be construed
the 1869 Austria-Hungarian Treaty with Japan, had allowed foreigners to lease land and to purchase buildings
that Japan’s original intention to accommodate foreigners with extraterritorial privileges was reconfirmed by the new treaties: the original leases in perpetuity had exempted foreigners from any change in Japanese law
Civil Code had been changed and this accommodation of foreign leaseholders had undermined Japan’s case
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British, German and French authorities claimed that the buildings were intended developments of the leased land and should be exempt from taxes
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V. Conclusion
Howland discusses the concept of equality in international law and challenges the idea that it is a myth
explores the historical development of the principle of equality among nations and states, as well as the power dynamics that often influence its interpretation
highlights Japan's experiences with extraterritoriality, where foreign powers asserted privileges and treated Japan with contempt despite its pursuit of equal treatment
examines the end of extraterritorial regimes in the aftermath of World War II and the rise of territorial sovereignty and the principle of sovereign equality
argues that extraterritoriality has reemerged in different forms, such as Status of Forces Agreements, and that effects-based extraterritorial jurisdiction is becoming more prevalent
concludes by noting the complexities and contingencies of international law, with the standard of civilization still influencing international politics and the concept of equality being challenged by power dynamics. The growth of international organizations and regulations has further diversified international law, making it both more complex and less universally supported
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