States as international persons — Composite and dependent States and territories — Protected States and Protectorates — Dependent States — Andorra — Status of Andorran nationals in France — Whether to be treated as aliens — The law of France.

Jurisdiction — Territorial — Over foreigners — Imposition of taxation — Flocks of sheep seasonally migrant across Adorran-French boundary — Imposition on owner of contributions in respect of family allowances — Whether applicable to aliens not benefiting from treaty of reciprocity — The law of France.