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Coll 28/3(2) ‘Persia. Financial situation.’ [153r] (305/817)
The record is made up of 1 file (407 folios). It was created in 7 Sep 1938-1 Jan 1946. It was written in English and French. The original is part of the British Library: India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Records and Private Papers Documents collected in a private capacity. .
Transcription
This transcription is created automatically. It may contain errors.
including the real-estate tax, the 3% tax, municipal weighing tax, and the
electric tax.
1 he I inancial Laws Commission propose the following changes.
1. All taxpayers will receive an exemption of 12,000 rials. We have
proposed an exemption of 6.000 rials. I he exemption in the present law is
2,400 rials and no exemption, is given for children and other dependents.
We have agreed, as above stated, that all persons receiving an income of
12,000 rials or less will pay no taxes, lo give a general exemption of 12,000
rials to the rich as well as the poor is not only unnecessary but it will
cause a serious loss of revenue.
1 he C ommission proposes that one-half of the landlord’s share of
agricultural income shall be Iree of taxation, regardless of whether the
landlord uses any part of his income for the improvement of his property.
We proposed that one-fifth of his income should be free of taxation and
an additional one-fourth should be deducted, provided the landlord had
made improvements on his property. We agreed in the Commission that
the one-fifth should be increased to one-fourth; but we do not agree that
the additional deduction of one-fourth should be made unconditionally. It
is unfair to treat in the same way the landlord who makes improvements
on his property and the landlord who makes no improvements but keeps
all of his share to himself.
3. W e proposed that 15 percent of the rentals of properties for resi
dential and commercial purposes in towns should be free of taxation. The
Commission proposes 25 percent. In view of the exhorbitant rents now
being exacted by landlords, a higher exemption than that proposed by us
is unnecessary. If this percentage is raised, revenue much needed by the
Government will be lost.
4. We proposed that the income of newly-cultivated lands should be
free of taxation for two years. The Commission proposes three years.
5. We proposed a deduction of 3.000 rials for each child under 18
dependent on the taxpayer. I he Commission proposes that, in case a tax
payer has more than five children, an amount of 4,000 rials should be de
ducted for each extra child. I can see no reason whatever for this proposed
Change. In the present law, no deduction is allowed for any children.
6. 1 he Commission makes a surprising proposal that an additional
amount of 4,000 rials should be deducted for each disabled child and also
About this item
- Content
Papers reporting on the financial situation in Iran, sent by staff at the British Legation at Tehran (Horace James Seymour; Reader William Bullard) to the Foreign Office, London. The file is a direct chronological continuation of Coll 28/3 ‘Persia. Financial situation’ (IOR/L/PS/12/3394).
The file includes:
- Covering letters enclosing copies of the monthly Bulletin , produced by the Bank Melli Iran (also referred to as the Mellié Iran Bank, and Banque Mellié Iran). The copies of Bulletin are not included in the file (although some front covers do survive), however the covering letters give short summaries of their lead articles.
- Details and estimates for Iran’s annual budgets, with numerous statistical tables.
- Correspondence dated December 1939 to February 1940 relating to irrevocable documentary confirmed credits (irrevocable letters of credit) opened by Bank Melli Iran through banks in India (ff 356-361).
- Copies of laws passed by the Iranian Parliament, including a law relating to war credits and treasury bills (in French, f 334), a Law for the Prevention of Hoarding (ff 325-329) and an Income Tax Law (ff 262-271).
- Correspondence and budget reports dated 1943-1944, produced during the takeover of the administration of Iran’s Finance Ministry by a mission from the United States, led by Arthur Chester Millspaugh.
At the front of the file (ff 4-200) are fourteen monthly reports of the Administrator General of the Finances of Iran (Millspaugh), produced according to the Solar Hijri calender, and dating from Ordibehesht 1322 (equivalent to the Gregorian calendar date of 22 April to 22 May 1943) to Mehr 1323 (23 September to 22 October 1944). The reports, which also contain lists of staff of the Iranian Ministry of Finance and its connected organisations, summarise Iranian finances. Many of the reports contain a map of Iran (for example, folio 185), showing borders, roads and railways, major towns and cities, and districts, which are numbered 1 to 10.
- Extent and format
- 1 file (407 folios)
- Arrangement
The papers are arranged in approximate chronological order from the rear to the front of the file. The file’s correspondence begins at folio 202 and ends at folio 407. Printed reports occupy the front portion of the file (with an enclosing note, ff 4-201), and are also arranged in reverse chronological order.
- Physical characteristics
Foliation: the foliation sequence for this description commences at the inside front cover with 1, and terminates at the last folio with 408; these numbers are written in pencil, are circled, and are located in the top right corner of the recto The front of a sheet of paper or leaf, often abbreviated to 'r'. side of each folio. A previous foliation sequence, which is also circled, has been superseded and therefore crossed out.
- Written in
- English and French in Latin script View the complete information for this record
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Copyright: How to use this content
- Reference
- IOR/L/PS/12/3396
- Title
- Coll 28/3(2) ‘Persia. Financial situation.’
- Pages
- 187r:200v, 176r:186v, 162r:175v, 149r:161v, 138r:148v, 126r:137v, 109r:125v, 84r:108v, 68r:83v
- Author
- Bank Melli Iran
- Usage terms
- The copyright status is unknown. Please contact [email protected] with any information you have regarding this item.