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'File 2/4 IV TAXATION of SHAIKH’S DATE GARDENS.' [‎181r] (366/546)

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The record is made up of 1 volume (269 folios). It was created in 22 Mar 1934-1 May 1939. It was written in English and Arabic. 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.

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2.
to you under our number E 215 / 53/ 93 of the
29th January) and when Sir Arnold Wilson’s further
letter reached the Eastern Department we had just
finished reconsidering the whole matter and were about
to approach you again on the subject.
3. The position now is that we must return an
early reply to Sir Arnold Wilson, but that at the same
time we feel that it is essential to tell him something
definite about the attitude of His Majesty's Government
towards the heirs and also to give him some idea of
the procedure which we contemplate in the future. The
enclosed draft shows the conclusions which the Eastern
Department have provisionally reached in both these
respects and you will see that we have at the same time
included in the draft certain additional general
explanations.
4. When we sent the despatches of enquiry to Bagdad
and Tehran last October we were already under the
impression that it would be extremely difficult to maintain
that the obligation assumed vis-a-vis the Sheikh of
Mohammerah in respect of his Iraqi date gardens was not
legally binding, in respect of his heirs, who are
explicitly mentioned in the original promise. It has been
suggested in the past that as the 1914 promise was made
to the Sheikh when he was in a special and semi-independent
feudal position in Persia it might be considered to lap^e
in respect of his heirs when that position was lost. ILis
thesis seems to us very dubious, particularly in the light
of correspondence between the Foreign Office and
Sir/

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Content

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 British Government and, earlier, of the East India Company. , Kuwait, and the Residency A diplomatic office of the British Government 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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'File 2/4 IV TAXATION of SHAIKH’S DATE GARDENS.' [‎181r] (366/546), British Library: India Office Records and Private Papers, IOR/R/15/5/138, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100044708624.0x0000a7> [accessed 18 November 2019]

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