the exemption of their citizens “established” in Switzerland, from any personal service or any tax in lieu thereof. The citizens of the United States residing in Switzerland, of whom there are quite a number engaged in prosperous and large industries, still come under the treaty concluded between Switzerland and the United States in 1850, long previous to the passage of the tax-law (1878), Article II. of which reads: “The citizens of one of the two countries, residing or established in the other, shall be free from personal military service, but they shall be liable to the pecuniary or material contributions which may be required by way of compensation, from citizens of the country where they reside, who are exempt from that service.” This article seems to contemplate the imposition of a penalty for the non-performance of a duty from which the party is specially exempted. It is susceptible of a plausible argument, that a proper construction of this article does not warrant the collection of the tax imposed by the Swiss law of 1878, from the United States citizens residing there. For this tax is not in fact a “pecuniary contribution” required from citizens of Switzerland who are exempt from personal military service, but is a tax required only from citizens who by reason of their age are subject to military service, but who in consequence of physical or other disability cannot perform it. That the words, “by way of compensation,” were not intended to qualify the phrase, “pecuniary or material contribution,” but refer to, “shall be free from personal military service.” Should a citizen of the United States residing in Switzerland prefer to render personal military service rather than pay the tax, his service would not be accepted; he would be informed that by virtue of the treaty with his country he is “free from personal military service, but liable to the pecuniary or material contribution,” and he must pay his tax,--“your money and not your service is what we wish.” If his service was accepted, it would carry an implication of the right to enforce either personal service or in lieu thereof the payment of a commutation tax for exemption. The language of the treaty obviously contemplated only such general contribution as might be required of all classes of citizens, and excludes the idea of a special tax levied upon an exceptional class. During the last war in the United States the tax exemption or commutation, to which a certain class of citizens were subjected by the draft law, did not interfere with domiciliary rights. There is to-day no exaction on the part of the United States government from foreign citizens domiciled or established within them, of any pecuniary or material contributions of a military nature; nor is it believed that there is any such exaction on the part of any of the States.[70] The Swiss construction of the treaty, as to the liability of the United States citizens residing therein to this tax, was substantially