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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎120r] (244/640)

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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. .

Transcription

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-b
namely, in reject of the propertites of the Bheii^i of Kuwait •:
.
Rs. 4,04*998.2 and in reject of the properties of the Sheikh.of. '
Mohammerah at Rs. 2,07050;6.
• ^
While the te^ee not collected by the Iraq Government 1
4
« 'I
P
between 1921 and 1928 amount to ks . 8,49030.4 namely res.
5, 65086.14 on the Sheikh of Kuwait’s garden and ks.
2, 83943.6 on the Sheikh of Mohammerah’s garden.
5. Apart from the definite treaty obligations on the
part of the Iraq Government to honour these obligations it
appears to Lord "assfield that there are other coneideratiobs
which justify the contention of His Majesty’s Government that
£
the Iraq government should continue to honour these obligation;
in the first place Iraq was captured from the Turks
at great cost to the British nation and the Territory so
captured has been handed over to the new state of Iraq and
i |
the obligations given by His Majesty’s Government for
victory in Iraq.
In the second place in the general financial
settlement between His Majesty’s Government ana Iraq wiiieh
was effected as from 1st April 1921, the Iraq Government took j
Hfjfl
over all the assets of the Civil Administration (with the
exception of certain assets derived from military expend!tuie J
vote of credit or army funds; and assumed responsibility for
all civi^ charges in the future in return for the assumption c
0 1 S
by His Majesty’s Government of resx->onsibility for the net
deficit of the civil administration on 3lst March 1921. - ! |
Tt is accordingly open, co contention that the liability co
continue to accord exemption irom taKa^ion -o the tv^u
Shaikhs in accordance with the promise made to them on
L
!• irV
behalf of His l^ajesty’s Government was one of the liabilities
for which the Iraq Government assumed responsibility in this
if i
H
i i ;l
I!
general settlement.
Thirdly, altnough -Lord Hassfield understands that
it cannot be said that there is any definite accepted rule of
international law which automatically subrogates a
succeding State to the contractional rights and obligations ol |
its predecessor modern usage of nations has uended to uLe

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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.' [‎120r] (244/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076220.0x00002d> [accessed 24 April 2024]

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