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Coll 6/83 'Saudi Arabia: Exemption of Saudi nationals from Koshan tax.' [‎9r] (17/34)

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The record is made up of 1 file (15 folios). It was created in 1 Jun 1937-12 May 1939. It was written in English. 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. .

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r Q.jl 'N t937
M. J. Clauson, Esq,
AT
(E 3564/1022/25)
Immediate.
¥ 'b i
5..y 4
JL. * *—&
(£)
4229
FOREIGN OFFICE, S1W.1.
ISo^rJ
AtrJdlf,-“r937.
i
o. /', rW
Dear Clauson,
I enclose herewith the copy of a despatch from Ui
Bullard in Jedda in regard to the exemption of Saudi
Arabian nationals from a tax to which British nationals
will continue to be subjected.
We are of course only concerned with the question
of discrimination against British subjects.
Our treaty relations with the Government of
Saudi Arabia are^ as you are aware^based on the Treaty of
Jedda 1927 as modified by the Exchange of Notes of the 3rd
October, 1936, neither of which accord His Majesty*s
Government any right to national treatment in the matter of
taxation.
We are advised by Beckett that there is no
vt
principle of international law prohibiting the levy on
resident foreigners at higher rates or on different grounds
than nationals and this is shown by the fact (l) that most
countries/

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Content

This file documents the British response to a recent Saudi royal command exempting Saudi nationals from paying a tax known as koshan (a tax levied on journeys from Jedda to Mecca or Medina) during the off-season, i.e. the four-month period of the year when pilgrims are not travelling to or returning from Mecca or Medina.

The correspondence discusses British concerns that British subjects in Saudi Arabia (who along with other foreigners would still have to pay the tax) are being discriminated against; it also records the outcome of a request made to the Saudi Government by His Majesty's Minister at Jedda (Sir Reader William Bullard) for the tax exemption to be extended to foreign residents.

The file includes a divider which gives a list of correspondence references contained in the file by year. This is placed at the back of the correspondence (folios 2).

Extent and format
1 file (15 folios)
Arrangement

The papers are arranged in approximate chronological order from the rear to the front of the file.

Physical characteristics

Foliation: the foliation sequence (used for referencing) commences at the front cover with 1, and terminates at the inside back cover with 17; 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.

Written in
English in Latin script
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Coll 6/83 'Saudi Arabia: Exemption of Saudi nationals from Koshan tax.' [‎9r] (17/34), British Library: India Office Records and Private Papers, IOR/L/PS/12/2156, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100055622927.0x000012> [accessed 19 April 2024]

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