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Coll 17/24 ‘Iraq. Internal. New Iraqi Income Tax Law. Effect on British aircraft and shipping.’ [141r] (280/364)
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
This transcription is created automatically. It may contain errors.
T
'wn,
\HO
effect as from the 1st of November and deductions from the
salaries for the month of November have already been made in
anticipation of its enactment, the amounts deducted being held
on deposit pending the coming into force of the Law,
2 I fully discussed with the British Advisers to-day
the position arising out of your telegram No.464 and so far as
it is possible for me to judge the Cabinet mil resign n they
Ire pressed to introduce ^amending Law fraa the pr0p ° 88
tax all officials servi£*f%ey will probably retort, in reply
to the argument that discrimination against other than British
officials is a breach of Article 11 of the 1922 Treaty, by suggesting
that British Officals should be included as well, rc wouio. apt—
from your telegram that this course would be open to the same
■ - objection vis. a flagrant breach of moral obligation and definitely
' opposed to the letter and the spirit of Article eleven of Iraq
Constitution. I should refuse, therefore, to accept it. The only
solution which I can see and which is recormiended by the majority of .
Advisers is that I should be given authority to inform the Government
of Iraq that H.M.Government would raise no 003 action to the aban
donment of the Law and tc a corresponding economy being effected
1 by raising the Income Tax. The actual increase in the rate of income
tax which would effect this result has not yet been calculated
exactly but it is thought that an increase from the existing Wh
to something sfe under \%together with a reduction of the figure
of income below which the tax is not leviable from
Rupees
Indian silver coin also widely used in the Persian Gulf.
^OOO to
2,000 a year plus a cut in the salaries of officials who receive
less than
Rupees
Indian silver coin also widely used in the Persian Gulf.
2,000 per annum would result in approximately the
same revenue as that expected from the Salaries Tax Lav as it
now stands. The only other alternative which any Adviser could
About this item
- 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 View the complete information for this record
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Copyright: How to use this content
- Reference
- IOR/L/PS/12/2886
- Title
- Coll 17/24 ‘Iraq. Internal. New Iraqi Income Tax Law. Effect on British aircraft and shipping.’
- Pages
- front, 2r:18v, 20r:23v, 30r:31v, 33r:34v, 43r:52v, 55r:71v, 73r:82v, 86r:90v, 93r:96v, 103r:129v, 132r:159v, 182r:182v, back
- Author
- East India Company, the Board of Control, the India Office, or other British Government Department
- Usage terms
- Open Government Licence