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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎57r] (118/640)

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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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effect, under the altered conditions, to the provisions of
everything that they contain, together with any complementary
undertakings on the part of that may accompany them, will
he safely assumed that the provisions of the Treaties, etc.,
are not all of equal importance in the eyes of the League.
are mainly of domestic concern to Iraq. To the modification
or con-continuance of such provisions, there is no reason to
suppose that the League would raise objection. What the League
will mainly he concerned in safeguarding are those provisions
which:-
(1) may he regarded as essential for ensuring the continu
ed progress of Iraq in the direction contemplated
by Article 22 of the Covenant; and
(2) have a definitely international aspect, as affecting
the rights of foreign nations or the general interests
of civilisation.
Apart from these obligations of a more general character
there are certain specific assurances regarding the position
of Italian nationals in Iraq given to the Italian Government
under the correspondence with the Italian Amoassador in April
1924, copies of which were communicated to the Iraq Government
in Mr. Bourdillon*s letter to the Iraq prime Minister oi the
This Memorandum would not be complete without mention
of a further and minor British obligation in respect of Iraq,
with which the Iraq Government are already fully familiar,
namely, that entered into with the Sheikhs of Mohanjmerah and
their assistance in the earlier stages of the War, complete
immunity from taxation in respect of their Date Gardens in
the Basrah Vilayet. For the reasons explained in Mr .Davidson*s
Article 22 of the Covenant. Once they are so accepted
become an international obligation of Great Britain, the treaties
of 1922 and 1926 being superseded
The above sets out what may be described as the legal
or technical aspect of the case. For practical purposes, it may
Certain of those provisions have already become obsolete;other
■/
30th of June 1925
A>h
Kdw^it, who in November, 1914, were promised, in return tox
letter to the Prime Minister of Iraq dated the 17th of April
1924

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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.' [‎57r] (118/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076219.0x000077> [accessed 25 April 2024]

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