\ 
46 
recruited, emigrated before the time that they 
were to present themselves for incorporation 
into the Rumanian Army, may return to Ru¬ 
mania for a visit and will not be requested to 
serve their term in the Army if they furnish 
documentary evidence of their American natu¬ 
ralization, since under Rumanian law Ru¬ 
manian nationality is lost by naturalization in 
a foreign state. However, those who during 
their military service committed a crime, such 
as desertion, destruction of material, offending 
a superior officer, etc., and have not been tried 
before the competent military tribunals, or 
whose crime has not been outlawed by the 
statute of limitations, must appear before the 
competent Rumanian military courts. 
50. RUSSIA. (See Union of Soviet Socialist 
Republics.) 
51. SERBS, CROATS AND SLOVENES. 
(See Yugoslavia.) 
52. SPAIN. The Spanish Government holds, 
with reference to former Spanish subjects who 
have acquired foreign nationality by naturali¬ 
zation, that while the quality of being a Span¬ 
iard is lost by naturalization in another coun¬ 
try, distinction must be made as to whether the 
said naturalization took place prior to or sub¬ 
sequent to the attainment of the age fixed for 
conscription in the Spanish Army. In the first 
47 
instance the interested persons are exempted 
from performing their military service in Spain, 
but if the said naturalization is secured within 
the period in which he is liable for military 
service, the interested person will always re¬ 
main obligated to perform his military service 
in Spain, and in case of failure to do so will 
incur penal responsibility under the same con¬ 
ditions as any Spaniard who has not lost his 
nationality. 
53. SWITZERLAND. Every Swiss citizen is 
liable, under Swiss law, to military service from 
the beginning of the year in which he becomes 
20 years of age until the end of the year when 
he becomes 48. Every Swiss of military age 
who does not perform military service is sub¬ 
ject to an annual tax until the end of the year 
in which he attains the age of 40 years, whether 
he resides in the Confederation or not, or to 
punishment for nonpayment of the tax if he 
returns to Switzerland. 
According to Swiss law, military taxes are 
barred by limitation in 10 years after the year 
for which they are due. 
If a Swiss citizen renounces Swiss allegiance 
in the manner prescribed by the Swiss law of 
June 25, 1903, and his renunciation is accepted, 
his naturalization in another country is recog¬ 
nized, but without such acceptance it is not 
recognized, and is held to descend from genera¬ 
tion to generation. 
Before he returns to Switzerland an Ameri¬ 
can citizen of Swiss origin should file with the 
