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湖广铁路债券是清政府与美国等四个帝国主义国家于1911年签订的借款合同,用于建造湖北湖南广东四川等地铁路建设。1979年美国公民杰克逊以非常低廉的价格购买该债权,并于当年起诉中国政府要求支付债权本金和利息。美国法院对这一案件行使了管辖权,并对中国作出缺席判决,虽然该判决最终被撤销,但是美国政府仍然避免将国家豁免理论作为其判决的理由。
The Huguang Railway Bonds is a loan contract signed by the Qing government and the four imperialist countries such as the United States in 1911 for the construction of railways in Hunan, Hunan, Guangdong, Sichuan and other places. In 1979, Jackson, a citizen of the United States, purchased the debt at a very cheap price and in the same year prosecuted the Chinese government for paying the principal and interest of the debt. The U.S. courts exercised jurisdiction in this case and made a default judgment against China. Although the verdict was eventually rescinded, the U.S. government still refuses to use the theory of state immunity as a justification for its judgment.