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Coll 1/67 'Aden. Changes in administration in the event of separation from India: miscellaneous questions' [‎352r] (703/769)

The record is made up of 1 file (384 folios). It was created in 2 Jun 1936-15 Nov 1937. 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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- 2 -
in this letter to use the expression "Colonial Office"
when I mean to refer to that department. Such an agreement,
since it would not be enforced under the G-ovemment of
India Act, would be entirely voluntary for the two adminis
trations concerned and would be terminable at will. In
India we could give effect to such an agreement by an order
under section 60(1) of the Indian Income-tax Act, 1922,
comparable to the orders under which we allow double
income-tax relief as between British India and Indian
States.
3. I have not the material to estimate the revenue
significance of this proposal. The average collections
under "taxes on income" in Aden in the two years ending
31st lySarch 1935 were about 4 lakhs One lakh is equal to one hundred thousand rupees ; but much of this must
have come from incomes that will not after separation
become liable to double taxation. We could only get
figures for the balance by making hypothetical assessments
in British India under section 4(2), section 42, etc., of
our Act. Then again, at least two of the salt concerns
are at present assessed in Bombay and there are probably
other business concerns in a like case. Here again, we
could only get an idea of the revenue involved by making
hypothetical assessments of so much of the profits as would
have fallen liable to assessment in Aden also if that
territory had been already separated.
4. We have already considered roughly the outlines
of such an agreement which we should suggest if the "Colonial
Office" desired to enter into it. It seems to us that the
problem of triple taxation as between the United Kingdom,
Aden and India is likely, if it arises at all, to be of
such negligible importance that it is desirable to leave it
out of account; and our gsneral idea is that the lines of

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Content

The file contains correspondence, memoranda and reports regarding administrative changes to be made upon the transfer of Aden from the Government of India to the Colonial Office. The file consists primarily of correspondence between: the Aden Chief Commissioner (Bernard Reilly); the 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. Political Department; the Colonial Office; and the Government of India Home, Foreign and Political, Finance, and Reforms Departments.

The file has been divided into the following bundles:

  • 1. Memoranda, ff 5-73;
  • 2. Flag, ff 74-79;
  • 3. New buildings, ff 80-86;
  • 4. Pension rights of Indian personnel, ff 87-95;
  • 5. Personnel, ff 96-184;
  • 6. Judicial and Revenue Stamps, ff 185-910;
  • 7. Position of Consuls, ff 191-197;
  • 8. Printing Press, ff 198-203;
  • 9. Provident Fund, ff 204-210;
  • 10. Application of international treaties and extradition conventions, motor vehicles (international rules), ff 211-325;
  • 11. Future financial arrangements in regard to salt, income tax, supply of opium etc., ff 326-384.

The bundle titled 'Memoranda' contains a copy of Reilly's 'Note on Fourteen Points connected with the Transfer of Aden from the Government of India to the Colonial Office, discussed at the Foreign Office in 1933', plus a copy of Aden. Question of Transfer. Papers, 1933 (Middle East No. 50), and related correspondence.

The bundle titled 'Personnel' concerns the issue of retaining Indian administrative personnel at Aden following the transfer, on their existing terms of service, for a period of five years. The correspondence also concerns the position of the District and Sessions Judge, which upon transfer would change to become Judge of the Supreme Court of Aden; the appointment of James Taylor Lawrence to the post upon the retirement of G B Constantine is discussed.

The bundle titled 'Provident Fund' concerns the creation of a new General Provident Fund at Aden upon transfer. Reilly proposes that the Government of India transfer over to Aden any monies standing to the credit of Indian service personnel retained permanently; the Government of India propose that the monies should be cancelled out against the value of buildings, civil debt and pecuniary liabilities etc. involved in the transfer.

The bundle titled 'International Treaties' concerns the applicability to Aden, upon transfer, of various international agreements, and discusses the need to formally notify foreign governments of the change. Folios 297-321 include lists of treaties, conventions etc. which applied to both India and Burma, drawn up upon the separation of Burma in 1935. Extradition treaties and international motor agreements are discussed in particular detail.

The bundle titled 'Future Financial Arrangements' contains notes on budget administration, financial management, the issue of the salt tax, income tax, customs arrangements, and the importation and control of opium and other regulated substances. Draft estimates based on the figures of revenue and expenditure for the years 1932-1935 are included at folios 371-383.

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

Extent and format
1 file (384 folios)
Arrangement

The file has been divided into eleven bundles, according to subject. Within the bundles, materials are arranged in rough chronological order, from the rear to the front.

Physical characteristics

Foliation: The foliation sequence commences at the inside front cover with 1 and terminates at the inside back cover with 384; 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. The back of the external cover has not been foliated.

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English in Latin script
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Coll 1/67 'Aden. Changes in administration in the event of separation from India: miscellaneous questions' [‎352r] (703/769), British Library: India Office Records and Private Papers, IOR/L/PS/12/1505, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100032999349.0x00006a> [accessed 25 April 2024]

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