States — Continuity of — Incorporation of Austria into German Reich — Reconstitution of independent Austrian State — Discriminatory tax levied by German Government in Austria while Austria part of German Reich — Whether Austria liable to refund tax The law of Austria.

State succession — Succession with regard to contractual and other obligations — Discriminatory tax levied by German Government in Austria while Austria part of Germany — Whether Austria liable to return tax after reconstitution of independent Austrian State — The law of Austria.

Treaties — Interpretation of — Principles of interpretation — Treaties conferring privileged treatment — Restrictive interpretation of — Austrian State Treaty, 1955, Article 25.

Treaties — Special kinds of — Austrian State Treaty, 1955, Articles 25 and 30 — Exemption of United Nations nationals from exceptional taxes levied on capital — Taxes levied to meet costs of forces in occupation of Austria — Other taxes levied to support Austrian currency — Whether United Nations nationals liable to pay taxes out of income and/or capital — Jurisdiction of Conciliation Commission — Competence of Austrian authorities to assess liability.