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Coll 17/24 ‘Iraq. Internal. New Iraqi Income Tax Law. Effect on British aircraft and shipping.’ [‎58r] (114/364)

The record is made up of 1 file (182 folios). It was created in 29 Dec 1930-9 May 1935. It was written in English and French. 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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3. It has also heen suggested, with a view to
challenging the attitude of the regular steamship lines,
that Swedish and Japanese Shipping Companies should be
invited to call at Basrah to take Iraqi produce. As
regards the Swedish ships, it is stated that Swedish ship
owners are in negotiation with the Persian Government for
the grant of a monopoly for the carriage to Mohammerah of
railway material, and that the ships so employed would
therefore be available for the Basrah trade. It is also
known that a local firm of Shipping Agents is in communica
tion with a Japanese Steamship Company with a vie?f to
obtaining their Agency An office of the East India Company and, later, of the British Raj, headed by an agent. .
4. I understand that Messrs. Stricks have been in
communication with the Iraqi Legation in London on the
subject of the alleged excessive freights which it is
proposed to introduce, and that their contention is that,
owing to the increased demand for space from Basrah and the
falling off in the imports into Iraq of material for the oil
concessionary companies, they find themselves in the position
of having to send vessels to Basrah in ballast, and that they
must recoup themselves for the lack of outward freight by
slightly higher charges on Iraqi exports.
5. There seems to be little justification for the
indignation shown by grain and date merchants. As regards
the latter, it is to be noted that the three principal date
packers in Basrah, Messrs. Hills Brothers, The African and
Eastern (Near East) Limited, and Messrs. Andrew r eir and
Company, the first being American and the second two British
concerns, v/ho represent one-third of the whole date-packing
industry of the country and who finance three-fourths of it,
have /

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Content

The file contains papers mostly relating to the following: the objections of HM Government to Article 6 of the draft Iraq Salaries and Allowances Tax Law of 1930; and the liability of British aircraft and shipping companies operating in Iraq to income tax under Article 29 of the Iraq Income Tax Third Amendment Law of 1933 (these papers mainly concern shipping companies).

The file also includes papers relating to matters including: the right of the Euphrates Tigris Steam Navigation Company to navigate the rivers Tigris and Euphrates; alleged excessive freight rates on Iraqi exports; and the status of the Mesopotamia Persia Corporation Limited.

The papers largely consist of 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. minute papers, and correspondence and copy correspondence between the following: the 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. and the Colonial Office; the Foreign Office and the Colonial Office; the High Commissioner for Iraq and the Secretary of State for the Colonies; and HM Ambassador to Iraq (HM Representative at Baghdad) (with enclosures) and the Secretary of State for Foreign Affairs.

The file includes three documents in French: copies of Vizierial letters of 2 April 1846 and 20 June 1862, and a copy of a firman A Persian word meaning a royal order or decree issued by a sovereign, used notably in the Ottoman Empire (sometimes written ‘phirmaund’). issued on 29 December 1834.

The file includes a divider, which gives a list of correspondence references contained in the file by year. This is placed at the back of the correspondence.

Extent and format
1 file (182 folios)
Arrangement

The papers are arranged in approximate chronological order from the rear to the front of the file.

Physical characteristics

Foliation: the foliation sequence (used for referencing) commences at the inside front cover with 1, and terminates at the last folio with 182; 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. An additional foliation sequence is present in parallel between ff 2-182; these numbers are also written in pencil, but are not circled.

Written in
English and French in Latin script
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Coll 17/24 ‘Iraq. Internal. New Iraqi Income Tax Law. Effect on British aircraft and shipping.’ [‎58r] (114/364), British Library: India Office Records and Private Papers, IOR/L/PS/12/2886, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100049224815.0x000075> [accessed 16 May 2024]

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