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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎77r] (158/640)

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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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2
Shaikh’s property were divided among his children upon his '
death, His Majesty’s Government would appear to be under !
an obligation to ensure that they enjoyed exemption from
taxation in respect ol the date gardens in Irati, al~
though they clearly could not all independent sovereign
and thtfs entitled to immunity under international law.
As Mr Henderson is aware, the terms of the
undertaking given to the Shaikh of Kuwait were as follows:«
¥
W y° ur gardens shall remain £n your
possession and in possession of your descendents without
being subject to the payment of revenue or taxes? Lord
Passfield is not aware whether any partiiular signifi
cance need attach to the use of the word '’descendents”
instead of the more usual terra "successors”. On a strict
interpretation, the undertaking given would seem to bind
His Majesty’s Government in the event of a change of
£
dynasty in Kuwait, not only irtT secure for the Shaikh and
his descendents immunity from taxation in respect of the
date gardens in Iraq, but also to preserve that property
in their undisturbed possession.
Despite these possible difficulties, however,
Lord Passfield is of opinion that the application of the \
principles of international law should provide at least a
temporary solution of the difficulty in so far as the date
gardens of the Shaikh of Kuwait are concerned, and, subject
to the concurrence of Mr Henderson and of the Secretary
of State for India who is also being consulted, he pro-
‘ ]j ;
poses to instruct the Acting High Commissioner for Iraq to
explain to the Iraq Government the position of the Shaikh

of Kuwait under international law, and to invite them to
;
agree that, in the circumstances, they have no option but to
accord the Shaikh immunity from taxation in respect of his
property in Iraq.
5• As explained in your letter the argument from
international

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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.' [‎77r] (158/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076219.0x00009f> [accessed 12 May 2024]

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