'File 2/4 IV TAXATION of SHAIKH’S DATE GARDENS.' [‎180r] (364/546)

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The volume contains correspondence related to the date gardens owned by the Shaikh of Kuwait, Aḥmad al-Jābir Āl Ṣabāḥ, and the Shaikh of Mohammerah, Khaz'al al-Ka'bi, in southern Iraq. The correspondence is mainly about the taxation imposed on the gardens by the Iraqi Government.

British officials discuss statements of claims which cover the years 1932 and 1933, and which were submitted by the Shaikh of Kuwait and by Mirza Muhammad, Agent in Iraq to Shaikh Khaz'al, in respect of the losses both shaikhs suffered because of the imposition of the taxation system called Istihlak (consumption) tax. The shaikhs claim that the Iraqi Government has imposed the Istihlak tax system despite the fact that the gardens were exempted from taxations for the years 1932-1933.

The volume contains statements on taxation paid on the Shaikh of Kuwait’s estates in Iraq for the years 1934-1937. These statements are in Arabic and English and they were distributed among the Political Agency An office of the East India Company and, later, of the British Raj, headed by an agent. , Kuwait, and the Residency An office of the East India Company and, later, of the British Raj, established in the provinces and regions considered part of, or under the influence of, British India. , Bushire. The volume also contains a report (ff 81-90) of the administration and management of the properties of the Ruler of Kuwait in the years 1933-1934 sent by the Shaikh’s general agent, Jacob Gabriel, to the Political Agent A mid-ranking political representative (equivalent to a Consul) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Agency. , Kuwait.

The volume also contains correspondence between British officials discussing the question of compensation for the loss of income from the date gardens in Iraq belonging to the late Shaikh Khaz‘al, and the British Government’s decision to treat his heirs with the same level of respect.

The main correspondence is between the Political Resident A senior ranking political representative (equivalent to a Consul General) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Residency. , Bushire, the Political Agent A mid-ranking political representative (equivalent to a Consul) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Agency. , Kuwait, British Ambassador, Baghdad, 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. , London, the Foreign Office, London and the Ruler of Kuwait.

Extent and format

1 volume (269 folios)

Arrangement

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

Physical characteristics

Foliation: the foliation sequence for this description commences at the inside front cover with 1, and terminates at the inside back cover with 271; 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. An additional foliation sequence is present in parallel between ff 150-266; these numbers are also written in pencil, but are not circled. A previous foliation sequence, which is also circled, has been superseded and therefore crossed out.

Written in

English and Arabic in Latin and Arabic script

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