But by the Civil Law and the Common Law the provision in the treaties that no tax should be paid on the property greater than that fixed in ground rent would have prevented the levying of any tax on the buildings because, by such laws, improvements are considered to be a part of the land. But in Japanese law it was said they were not so regarded and the question was whether the treaties were to be construed according to Japanese law or according to the laws of foreign governments. The subject was one of endless discussion while we were there, and Minister Buck had already referred the question to the State Department at Washington.