As late as Nov. 1950, the United States was searching for a peaceful settlement of the Formosa/Pescadores question, and hoping to have the United Nations consider the matter in detail. The United States maintained that under international law the territorial sovereignty of these islands had not yet been transferred to China.

Memorandum: Sec. of State (Acheson) to Sec. of Defense (Marshall)

Date: November 11, 1950

Subject: The Question of Formosa


The question of Formosa will shortly come before the Political Committee of the General Assembly.

. . . . Under the procedure we envisage, a United Nations commission would spend the first year in studying the problem, in bringing out all relevant factors and in providing an opportunity for a full exchange of views among the governments concerned. The commission would give careful consideration to the respective Chinese claims to Formosa, to the well-being and wishes of the Formosans themselves, and to the valid interest of the international community in promoting peace and security in the western Pacific area.

Draft Resolution on the Problem of Formosa

Noting that . . . . the Cairo Declaration declared it to be one of their purposes that certain territories formerly held by Japan, including Formosa and the Pescadores, should be restored to the Republic of China and that no formal act restoring sovereignty over these territories to China has yet occurred; . . . .

[ source: United States Department of State / Foreign relations of the United States, 1950. East Asia and the Pacific, Volume VI (1950), page 555 ]

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[English version]   https://www.twdefense.info/trust3/frus-1950aq.htm
[Chinese version]   https://www.twdefense.info/trust3/frusch-1950aq.htm