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Coll 28/3(2) ‘Persia. Financial situation.’ [193r] (385/817)
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.
istratiou has prepared the income-tax project and is studying and preparing
other tax proposals; regulations have been issued governing the collection
W the 3°/ 0 tax; instructions have been issued regarding the municipality
taxes; steps have been taken to safeguard the revenues from alcoholic be
verages; through the Department of Mines and Concessions, the Adminis
tration has cooperated in the improvement of the distribution of petroleum
products. In this connection we may express our gratification over the ar
rangements that have been made with the Anglo-lranian Oil Company,
whereby the Government will receive this year a sum of £ 4,000,000 as roy
alties.
The Administration of Tobacco and Opium Monopolies, now under
the direction of Mr. Nikpai, has taken effective steps to reduce administra
tive expenses, to encourage tobacco cultivation, to obtain more revenue
from tobacco products, and to increase the collection of opium and thus
augment the revenues while reducing the illicit trade.
The Customs Administration, though foreign trade is at a low ebb,
plays an important part in the price - stabilization program; and, through
its director, Mr. Gresham, is expected to assist materially in the promo
tion of Iran’s trade after the war.
The Administration of Ceded Properties, Domains and Exploitation,
directed by Mr. Emami, is engaged in settling the cases of the ceded pro
perties, a work which, I am assured, will be completed, so far as the Ad
ministration is concerned, in a few months. In addition, more energetic
action is being taken with regard to the public domains, certain construc
tion work has been accomplished and improvements in cultivation intro
duced, and new regulations have been issued governing the sale of do
mains.
In addition to the internal reorganization, already mentioned, in the
Administration of Accounts and Audits, this administration, under Mr.
Shambarger, has brought about commendable economies in its own staff,
has effectively handled the preparation of the Government budget, has tak
en steps to improve and expedite the accounting work of the Govern
ment, and has made progress in the handling of claims against the Govern
ment.
Besides the performance of its routine functions, which are of the
greatest importance, the Treasury - General under Mr. Ardalan has, in
cooperation with Mr. Shambarger and Dr. Groseclose, reorganized and
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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Coll 28/3(2) ‘Persia. Financial situation.’ [193r] (385/817), British Library: India Office Records and Private Papers, IOR/L/PS/12/3396, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100037593729.0x0000ba> [accessed 10 June 2026]
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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.