'Historical Summary of Events in the Persian Gulf Shaikhdoms and the Sultanate of Muscat and Oman, 1928-1953: Appendices, Genealogical Tables' [‎134v] (55/142)

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(iii)
(Paragraph 132)
Letter, dated A ugust 19 1930, from the Iraqi Minister for Foreign A ffaii s to the
High Commissioner in Iraq
1 have the honour to acknowledge the receipt of your Excellency s letter of
to-day's date, relative to the method of dealing, in the list of international
obligations devolving upon Iraq under article 8 of the Treaty of Alliance signed
on the 30th June, 1930, with the question of the immunity from taxation enjoyed
by the Sheiks of Mohammerah and Koweit in respect of their date gardens
in Iraq.
I have the honour to inform your Excellency in reply that the procedure
indicated in the second paragraph of your letter is acceptable to the Iraq
Government.
I have, &c.
NOURY SAID.
(iv)
(Paragraph 135)
Letter, dated July 8 1936, from His Majesty's Ambassador, Bagdad to the Iraqi
Minister for Foreign Affairs
For some years past, and more especially since the establishment of Iraq as an
independent State, it has been the constant endeavour of His Majesty's Government
in the United Kingdom to arrive at an agreed solution, with the Iraqi Government,
of the problems arising from the properties in Iraq belonging to the Shaikhs of
Koweit and Mohammerah.
2. In 1914, His Majesty's Government pledged their word that these
properties would remain in the possession of the Shaikhs and their descendants
without being subject to the payment of taxes or imposts. These pledges have
been, and continue to be matters of no little concern to His Majesty's Government,
who are anxious that arrangements should be made, with the consent and good
will of the Iraqi Government, whereby full effect may be given to them as soon as
possible.
3. Many proposals with this end in view have been discussed between our
respective Governments but have proved abortive, and His Majesty's Government
have now decided that the time has arrived to make a fresh attempt, without
prejudice to the views which they and the Iraqi Government have hitherto
expressed, to overcome, in a practical manner, the difficulties that have arisen.
4. On this basis, as a result of prolonged and careful examination, His
Majesty's Government have now prepared new proposals which involve very
considerable concessions to the views of the Iraqi Government, and to which I have
the honour to invite Your Excellency's favourable attention.
5. The problems involved concern: —
id) the possession of the actual areas in question;
ib) taxation.
6. As regards (b), the proposals of His Majesty s Government are the
following. They are prepared to make no further claim against the Iraqi
Government for the exemption of the properties of the two shaikhs from
taxation in Iraq, provided that the Iraqi Government will, for their part,
(a) give a formal undertaking, in writing, to make no claim for arrears ot
taxation against either shaikh in respect of their properties in Iraq, and
(b) provide a formal written assurance that no discriminatory taxation will
be imposed upon the properties of either in future.
7. As icgards the possession aspect of the matter. His Majesty's Government
P u 0p ?i e ' aS t 11 inte § ra ^ P art a comprehensive settlement, that all uncertainties
should now be removed in regard to the boundaries of the shaikhs' lands in Iraq
fu f ^ . e f awa ^ed to them, through the application, to the areas in which
May^^r^^^p 113 procedure laid down in the Land Settlement Law of