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'File 2/4 IV TAXATION of SHAIKH’S DATE GARDENS.' [190r] (384/546)
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 Documents collected in a private capacity. .
Transcription
This transcription is created automatically. It may contain errors.
5 .
interests of all concerned it is clear that this
may not be forthcoming without further delay and
we are now considering the e expedient of attempt
ing to settle the taxation aspect separately
and in advance of the possession aspect.- But
assurances from the Iraqi Government not to
f
claim arrears of taxation or levy discriminatory
taxation in future are an essential condition
even for this limited objective.
B. Y/e are now doing our best to extract
these assurances from the Iraqi Government. When
we have obtained them we shall come up against
the very difficult question of assessing the lass
of revenue from the Sheikhs’ Iraqi properties
through the fact that their produce has a
slightly lower value owing to its having to pay
the 10% "Istihlak” tax when eventually sold in
the market. ¥e began to investigate this
question in detail in 1933, and the Sheikhs were
asked, as a preliminary step to the consideration
of ways and means of compensating them, to supply
figures of the estimated losses from this tax.
You will remember that in your letter to me of
October 16th you enclosed copies of correspond
ence on this very point between the oheikh Khaasal s
agent and the Embassy at Bagdad and I should
perhaps mention (for your own information) that
the claims submitted by the agent are considered
by expert opinion to be far too high. lor
instance, the sales of dates from Sheikh Khazal’s
estates are given as amounting to more than the
quantity sold from the estates of the Bheikh ot
Koweit, although the Sheikh of Koweit’s estates
are assessed by the Iraqi revenue authorities at
double/
About this item
- 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 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 View the complete information for this record
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'File 2/4 IV TAXATION of SHAIKH’S DATE GARDENS.' [190r] (384/546), British Library: India Office Records and Private Papers, IOR/R/15/5/138, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100044708624.0x0000b9> [accessed 19 April 2024]
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Copyright: How to use this content
- Reference
- IOR/R/15/5/138
- Title
- 'File 2/4 IV TAXATION of SHAIKH’S DATE GARDENS.'
- Pages
- front, back, spine, edge, head, tail, front-i, 2r:32v, 36r:37v, 40r:41v, 45r:56v, 59r:60r, 67r:72v, 91r:94v, 99r, 100r:101v, 105r, 106r, 108r:112r, 115r, 116r:118v, 121r:122v, 124r:173r, 174r:174v, 177r:193v, 196r:220v, 227r:228v, 235r:247v, 249r:249v, 251r:251v, 262r:270v, back-i
- Author
- East India Company, the Board of Control, the India Office, or other British Government Department
- Usage terms
- Open Government Licence