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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎55r] (114/640)

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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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British International Obligations
in respect of Iraq.
The principal international obligation of Great Britain
in respect of Iraq is the duty imposed by Article 22 of the
Covenant of the Leaque of nations, viz. that of rendering
advice and assistance until such time as the country is able
to stand alone.
The "Treaty of Alliance" between Great Britain and Iraq
i.e. the Treaty of 1922 plus the Protocol of 1923, and the
subsidiary Agreements of 1924, was accepted by the Council of
the League of Nations in September 1924 as giving effect,
together with certain complementary undertakings by the British
Government to article 22 of the Covenant. If follows,therefore,
that the whole of the terms of the Treaty of Alliance must,
under existing conditions, be regarded as part of the interna
tional obligations of Great Britain. Indeed, in the first
of the complementary undertakings referred to, Great Britain
explicity assumed responsibility, tov/ards all members of the
League of Nations who might accept the treaty regime, for the
LuPfllEient by Iraq of the provisions oi the Treaty of j„lliance
so long as it remained in force.
The complementary undertakings of September 19^6
includedj-
(1) The conclusion of special extradition agreements
on behalf of Iraq;
(2) The submission of an annual administrative report
to the Council of the League, and
(3) The reference to the Hague Court ot disputes with
other members of the League in regard to the
fulfilment, interpretation or application of
clauses in the Treaty of Alliance, with the implied
undertaking that the decision of the Coart would
be accented and executed.
These three undertakings must also be regarded as part of
the international obligations of Great Britain in respect of
Iraq.
Special reference should be made to Article 10 of the
Anglo-Iraq Treaty of 1922,.which provided for the conclusion of
separate

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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.' [‎55r] (114/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076219.0x000073> [accessed 29 March 2024]

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