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Coll 17/8(1) 'Shaikh of Koweit: Date Gardens of the Sheikh in Iraq' [460r] (924/1452)
The record is made up of 1 volume (721 folios). It was created in 17 Aug 1932-31 Jan 1934. It was written in English and Turkish. 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 owner or occupier of the land yielding the produce Thus int
its method of assessment and collection the tax is somewhat similar
to an excise or export duty.
8. The collection of the new tax in respect of the produce of
the Sheikhs’ date gardens is now being enforced, and the first of
the two questions on which the opinion of the Law Officers is desired
is whether the levy of this tax on the produce of these date gardens
involves a breach of the undertakings given to the Sheikhs in 1914
that their date gardens should be immune fro m taxes or imposts-
or from taxation as the case may be. It will be appreciated that
in their capacity as proprietors of these gardens the Sheikhs will
not be called upon to pay any tax, but in so far as they themselves,
or their agents, sell or export the produce of the gardens they will
be liable to pay the Istihlak tax on the produce thus sold or ex
ported. It should be mentioned, however, although the point is.
not strictly relevant to the legal question in issue, that the pro
visions of the new law will in practice press with particular hard
ship on the Sheikhs, since they do not reside in Iraq and con
sequently all produce which may be used for their own consumption
and the maintenance of their families and retainers and which is
necessarily taken out of Iraq will be liable to the tax; whereas a
person residing in Iraq will be exempt from the tax in respect of
such part of the produce of his property as is consumed in loco.
9. The issue can therefore be shortly stated as follows, viz. :—
whether the date gardens in question must be regarded as “ subject
to the payment of taxes or imposts ” in the one case or as no longer
“ immune from taxation ” in the other, by reason of the fact that
this tax is levied on all the produce of those gardens sold or ex
ported from Iraq.
10. In view of the circumstances in which the undertakings-
were given and the parties to the bargain thus made, it is doubtful
whether any assistance can be obtained from any decisions of t e
English Courts relating to statutory exemptions from taxation
Reference may however be made to two well-known cases, ine bes
known case is probably that of the Associated New supers Limited
v. City of London Corporation (1926 2 A.C. 429) m which it was.
decided that the Statute 7 Geo, 3 c. 37, which authorised various
improvements in the City of London and provided {inter aia) a
land reclaimed from the bed of the Thames should vest in t ie owners
of the adjoining land “ free from all taxes and assessmen s w a
soever ”, extended not only to taxes and assessments m exis ence a
the time the Act was passed, but also to taxes and assessments sub
sequently imposed and which were not mere substi u es or suc
existed when the Statute first became operative, n e presen c
it clearly cannot even be suggested that ttie undertaking give
outbreak of war in 1914 had regard only to existing tax ^^ . _
posed under Turkish laws; indeed the basis o ® n ?
was that the territory in question would, it w T as con e > P ’
cease to be under Turkish rule.
11. The only other case to which it is thought the attention
of the Law Officers might perhaps be drawn > s th ^° f
Halifax v. Nova Scotia Car Works Ltd. (191 ' p h w .fi, t p e
the Privy Council decided that where under an a 0 exemption
City Corporation the company were entitle o could
from taxation ” for ten years on certain land, the company could
not b. called upon to «?**“£,hick prodded tb.t
should contribute to its cost according , ■ point of
the remarks in the iudgment in this case respecting the point or
tL frl which a Cmuf is likely to consider cases where one party.
A 9
About this item
- Content
The volume consists of extensive correspondence, memoranda and reports regarding the Faddaghiyeh Estates of the Shaikh of Kuwait, changes made to their tax-exempt status, and lawsuits regarding their ownership.
The records provide details of the lawsuits brought against the Shaikh of Kuwait in the Iraqi courts by the heirs of the previous owners of the Bashiyeh and Faddaghiyeh properties. These rested on claims that the original sales were not correctly registered with the Tapu Department under the old Ottoman Law, as the Shaikh had refused to take out Turkish nationality papers. The file also concerns changes to the tax-exempt status of the date gardens, following the instigation of the Istihlak tax by the Government of Iraq. Questions arose as to whether the Government of Iraq was obligated to guarantee the tax-exempt status originally granted by HM Government ( HMG Her or His Majesty’s Government in London. ), and whether HMG Her or His Majesty’s Government in London. was obligated to compensate the Shaikh for loss of revenue. The correspondence on file primarily concerns attempts by British Officials to defend the Shaikh's status as owner of the date gardens, and discussions about possible compensation.
The principal correspondents and authors are: the High Commissioner for Iraq (Francis Henry Humphrys), the Colonial Office, the Foreign Office, 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 (Harold Richard Patrick Dickson), 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. in the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. (Hugh Vincent Biscoe), HM Ambassador to Iraq, HM Counsellor to HM Embassy, Iraq (Sir George Arthur Ogilvie-Forbes), and the Legal Secretary to the High Commissioner for Iraq (John Harry Barclay Nihill). The volume also contains translations of letters received from the Shaikh of Kuwait (Aḥmad al-Jābir Āl Ṣabāḥ), his Basra Agent (Abdul Aziz as Salim al-Badr), his lawyer (Jacob Gabriel), and the Government of Iraq.
The following reports and legal documents appear within the volume:
- Memorandum prepared by the Judicial Advisor to the High Commissioner for Iraq (G Alexander), regarding attempts made to deprive the Shaikh of Kuwait of certain of his date gardens, ff 658-679.
- Translation of judgement No. 77/930, issued on 30th December 1931 by the Court of First Instance, Basrah; and translation of decree No. 66/932 dated 9 May 1932, issued by the Court of Appeal, Baghdad, for service on the Shaikh of Kuwait, ff 634-644.
- Short histories of the Shaikh of Kuwait's Bashiyeh and Faddighiyeh gardens on the Shatt al Arab from the time of their purchase to date, written by 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, ff 621-629.
- List of persons to be served with legal documents from the Court of First Instance, Basrah, f 533.
- 'The Date Gardens in Iraq of the Sheikhs of Koweit and Mohammerah. Scope of Undertakings given by HM Government in 1914. Case for the Opinion of the Law Officers of the Crown, and Opinion Thereof', ff 458-476.
- Explanatory notes with accompanying sketch map of the Faddaghiyeh Estate, ff 205-209.
- English translations of the four Tapu deeds connected with the Faddaghiyeh Estate dispute (deeds originally dated August 1915), ff 90-99.
- Copy power of attorney document, written in Turkish, issued by the TC Asliye Mahkemesi Altinci Hukuk Dairesi 6 [Turkish Republic Civil Court of First Instance, 6th Law Department] on the 15 Ramandan 1326 [1908] in favour of Ahmet Pasha An Ottoman title used after the names of certain provincial governors, high-ranking officials and military commanders. Kazim Azzubair, ff 78-80.
The file continues with Collection 17/8 part 2, reference IOR/L/PS/12/2854.
The volume includes dividers which give lists of correspondence references found within the volume by year. These are placed at the end of the correspondence (folios 4-5).
- Extent and format
- 1 volume (721 folios)
- Arrangement
The papers are arranged in rough chronological order from the rear to the front of the volume.
- Physical characteristics
Foliation: the main foliation sequence (used for referencing) commences at the inside front cover with 1, and terminates at the inside back cover with 723; 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. Two additional foliation sequences are also present in parallel between ff 4-721, and ff 695-721; these numbers are also written in pencil, but are not circled.
- Written in
- English and Turkish in Latin script View the complete information for this record
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Copyright: How to use this content
- Reference
- IOR/L/PS/12/2853
- Title
- Coll 17/8(1) 'Shaikh of Koweit: Date Gardens of the Sheikh in Iraq'
- Pages
- front, back, spine, edge, head, tail, front-i, 2r:22v, 24r:41v, 43r:72v, 74r:78v, 81r:88v, 90r:100v, 104r:112v, 114r:155v, 157r:159v, 163r:168v, 170r:198v, 200r:289v, 293r:310v, 312r:462v, 467r:467v, 469v:531v, 534r:596v, 598r:613v, 615r:618v, 620r:633v, 645r:678v, 680r:705v, 717r:718v, 722r:723v, back-i
- Author
- East India Company, the Board of Control, the India Office, or other British Government Department
- Usage terms
- Open Government Licence