Coll 28/3(2) ‘Persia. Financial situation.’ [95r] (189/817)
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.
the condition ol serious congestion which has prevailed during the past has
now been relieved. The military authorities have cooperated in a number
^of other ways toward the re-establishment of normal control and supervi-
^sion by the Customs of all Government and other civil goods entering sou
thern ports.
Some improvements have been achieved in connection with the hand
ling and protection of government and civil cargo from ship to Customs
warehouses and during movement between ports in the
Persian Gulf
The historical term used to describe the body of water between the Arabian Peninsula and Iran.
. But
ihc handling and security ol cargo in that area is still lar Irom satisfac
tory, and it is hoped that the responsible authorities will cooperate effec
tively in the accomplishment of further improvements.
1 he ( ustoms Administration is seriously handicapped bv lack of ade-
<|uato facilities foi frontier control and assistance in policing and enforce-
mi nt activities. ( onsiderable motor transport is necessary, and additional
sub-offices and posts must be established, especially along new routes across
the frontiers which have been opened by the military authorities or which
have otherwise developed during the recent past.
A further serious difficulty arises from the attitude of aggressive dis
regard of Customs authority which is shown by the civil population and the
persistent refusal of some of the foreign authorities either to cooperate in
working out a program which provides for customs supervision or to take
effective measures themselves to prevent others from taking advantage of
their operations to evade Customs authority. There is evidence of some
change of attitude in this respect, and in some areas definite improvement
has occurred. But it is to be hoped that the issue may soon be faced square
ly ami a program worked out that will effectively eliminate the condi
tions of widespread disregard of Customs authority and even of bold and
large-scale smuggling.
Internal Revenues
I he work of (he Internal Revenue Administration has gone forward
in a more or less satisfactory manner. Steps were taken to organize two
additional Appeal Commissions. Hundreds of cases await hearing, and it
is hoped that this measure will assist in clearing up the arrears of income
taxes.
The regulations to govern the new income tax law were prepared and
are being submitted to the Direct Taxation Department for its study
as
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.’ [95r] (189/817), British Library: India Office Records and Private Papers, IOR/L/PS/12/3396, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100037593728.0x0000be> [accessed 14 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
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