Jurisdiction — Territorial — Exemptions from and restrictions upon — Foreign States — Acts of — Demands for payment of taxes issued by tax authorities of foreign State — Enforceability under treaty — Whether courts may examine merits of claims — Franco-Belgian Treaty providing for reciprocal assistance in recovery of taxation — Whether conferring on French courts jurisdiction to examine merits of Belgian claims for payment of taxes — The law of France.

States as international persons — Recognition of acts of foreign States and Governments — Enforcement of foreign revenue legislation and acts of foreign revenue administration — Franco-Belgian Treaty providing for reciprocal assistance in recovery of taxation — Whether conferring jurisdiction on French courts to examine merits of Belgian claims for payment of taxes — The law of France.