Parvis v Treasury of the Spanish Republic

• Date: 04 February 1936
• Court: U.S. Court of Appeals — Third Circuit
• Docket Number: Case No. 108

Egypt, Court of Appeal (Third Chamber).

Case No. 108

Fernando Parvis and Others

and

Treasury of the Spanish Republic and Others.

Jurisdiction of Mixed Tribunals — Questions of Personal Status — Foreign States before Mixed Tribunals — Implied Waiver of Immunity — Territoriality of Fiscal Laws — Execution of Consular Orders in Egypt.

The Facts.—On February 14, 1930, Francisco Garcia Mora, a Spanish subject, died at Cairo leaving a will dated December 11, 1924, by which he appointed as his heirs various collateral relations of the male and paternal line, who were either themselves parties to the present suit, or were represented in it by their successors in title, either as appellants and interveners or as second and third defendants. The deceased appointed as his executor Pompeo Parvis, who died on December 5, 1930. On the motion of the interested parties, and by an order of the Spanish Consulate (where the will had been opened and an order made of February 21, 1930, appointing Pompeo Parvis executor), dated January 19, 1931, Pompeo Parvis had been replaced by Benvenuto Parvis and Fernando Garcia-Vassallo, who gave their several undertakings that they would submit any scheme for the division of the estate to the prior approval of the Spanish Consul. The entire estate consisted of movables. By letters dated May 15 and 18, 1931, the Spanish Consul advised the two executors that certain “fiscal and chancellery taxes” were claimed in respect of the property by the Spanish Government, and requested payment of these taxes by cheque without delay. One of the executors in reply to this demand said that it was “contrary to all the principles of public international law”, and suggested that the Consul should ask for further instructions from his Government. On July 5, 1931, the Chargé d'Affaires of the Consulate-General of Spain at Cairo, purporting to act in virtue of his judicial powers under the capitulatory régime, assisted by the Spanish Consul at Cairo as his Registrar, issued a reasoned decision enjoining the two executors, jointly and severally, to pay at the Consulate the amount of the tax; failing this, distribution of any of the assets would be deemed illegal and fraudulent, and a violation of the rights of the Spanish Treasury. The executors, who were respectively Spanish and Italian subjects, were served with copies of this order. The Spanish Treasury on learning of the proceedings intervened on June 6, 1932, and March 13, 1933, denying the competence...