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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎48r] (100/640)

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The record is made up of 1 volume (316 folios). It was created in 3 Nov 1914-12 Dec 1930. 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. .

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5.
CCE71> -
Ho. 40- . of 1928.
British Bssiaency and Gonsulate- uneral,
Bueiiire # i<>t fobruary 1926.
From
-he Hon'ble Lieut-Col. L.B.H.Haworth,
Political Bealdent In the rereian Gulf.
TO
“’he foreign Heoretary to the Government of India
in the foreign and olltioal " epartment,
relhi.
Immunity from taxation of the date garden© in * Iraq
owned 'by the thaikhn of Mohammerah and Kuwait.
i
Sir, /f*
/!
I have the honour to acknowledge the receipt of
your letter .No. T>*3291, dated 14th < ecembei 1927•
g. As stated in 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. Xe»ter so. '.4527, dated
20th October, the grant of this iumm* immunity from taxation
wa8# far ae the promise of immunity is concerned, uncondit-
•ional. the emergence of ’Iraq as an independent State
would naturally absolve us from a promise made with regard vo
taxation levied by that State if it were really independent
i.e. were we not in charge of the mandate with reference to
that S '..ate, since ue could not perform a premise which if was
not within our power to carry out, but we should pernape in
the terms of civil courts render ourselves liable for damages
in consequence.
he fact of our possessing the mandate however
makes it incumbent on us to see that our promise it carried
out or to acce; t the responsibility if it is not carried out.
If then we do not force ’Iraq to perform our promise &e
should of necessity in the eyes of the Pastern /or Id b ho ulcer
the responsibility.

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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. In particular, the correspondence concerns the Government of Iraq's intention to end the immunity from taxation (on the gardens) that had been granted to the former ruler of Kuwait, Shaikh Mubārak Āl Ṣabāḥ, and the Shaikh of Mohammerah by the British Government in return for their military support against the Ottoman Empire in the First World War. The volume contains letters (ff 16-20), dated November 1914, from the British Resident and Consulate-General, Bushire, Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. , to both shaikhs in respect to this issue. The volume also contains correspondence between British officials discussing the British Government's obligations to Kuwait and how it should react to the Government of Iraq's plans.

The Iraq Government had considered and continues to consider that the exemption from taxation is illegal. This issue was discussed in an extract of an article that appeared in Al-Iraq newspaper and published in 1927, in which the writer The lowest of the four classes into which East India Company civil servants were divided. A Writer’s duties originally consisted mostly of copying documents and book-keeping. gives the exact amount (12.000 Turkish gold liras per year, or 100.000 in the past 7 years) Iraq was losing annually as a result of the exemption from taxes granted to the two shaikhs.

The British officials had direct correspondence with the Council of Ministers, Iraq. They conveyed the British Government’s approval to the Government of Iraq to open up direct negotiations with the Shaikhs of Kuwait and Mohammerah regarding their revenue exemptions. Correspondence between the High Commissioner, Baghdad, and the Government of Iraq were made as early as 1924 in regard to the issue. The correspondence between the British officials includes articles of the Anglo-Iraq Treaties as well as reports prepared by the Law Officer of the Crown, Downing Street (ff 116-123).

The volume also contains correspondence between Sayid Hamid Bey Al-Naqib, Basra Deputy to the Ruler of Kuwait, and Shaikh Aḥmad al-Jābir conveying to him the procedures taking place in Iraq regarding his date gardens. Al-Naqib also paid visits to the Shaikh on behalf of the Government of Iraq. The volume also includes statements of the properties of both Shaikhs between the years 1914-1928.

Extent and format
1 volume (316 folios)
Arrangement

The papers are arranged in approximate chronological order from the front to the rear 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 318; 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.

Additional foliation sequences are present in parallel between ff 4-313; these numbers are also written in pencil but, where circled, are crossed through.

Written in
English and Arabic in Latin and Arabic script
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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎48r] (100/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076219.0x000065> [accessed 25 April 2024]

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