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Coll 28/3(2) ‘Persia. Financial situation.’ [‎52v] (104/817)

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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. .

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20
Diverse
U is unfortunately impossible to include in thrs rtport detaikd information con
cerning the operations and accomplishments of all the administrrtions.
Some oi the matters that are omitted from this report are probably of
greater long-range importance than those that have been discussed at length.
Examples of such noteworthy matters are the following: the practi
cal completion of work on the 1323 Budget; advancement of organization for
the administration of the new Inct me lax Law; submission to the Government of
a project, prepared by Mr. Em?mi. Director General of Ceded Properties, f ublic
Domains and Exploitation, for the sale of Goverr.mtm estates to peasants, tribes
men, and others; further revision and study of the project tor a Civil Service Law;
submission to the Ministry of Finance ot a Regulation for the appointment and fix
ing of salaries of Iranian Assistants to American officials; study and revision of the
Rent Regulations; improvement of inspections; settlement, in cooperation with the
Ministry of War, of various questions relating to the munitions factories, study of
other factory An East India Company trading post. operations; and changes in Customs procedures to expedite handling
of monopoly and i_end Lease goods and to facilitate Middle East Supply Centre
operations,
Personnel
In view of the progress that has been made in the work of the Ministry of Fi
nance and its connected organizations, the Iranian and American officials and em
ployees who have contributed to these results deserve the highest commendation.
We have been happy to observe in the last few weeks among our Iranian collabo
rators many instances of meritorious performance. I desire to single out for jpecial
citation the case of Mr. Ismail Katouzian, Ministerial Inspector, who, with energy
and persistence and possibly at some risk to his life, uncovered a series of illegal
acts and prepared evidence for the apprehension and prosecution of a number of
high ranking officials.
Recent personal changes which should be noted include the arrival of Mr. Berri-
man and his appointment as Director-General of Finance of Ostans 3 and 4, the
appointment of Mr. Luckett as Provincial Finance Director of the Center; the arri-

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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
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Coll 28/3(2) ‘Persia. Financial situation.’ [‎52v] (104/817), British Library: India Office Records and Private Papers, IOR/L/PS/12/3396, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100037593728.0x000069> [accessed 29 August 2026]

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