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Coll 17/24 ‘Iraq. Internal. New Iraqi Income Tax Law. Effect on British aircraft and shipping.’ [‎169r] (336/364)

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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19
Discipline.
17. Officials will, for the purposes of discipline, be under th<'
supervision of a Board composed as follows :—
President :
The Prime Minister.
Members:
A representative of his Excellency the High Commissioner,
three Ministers and three senior British officials nominated by His
Majesty the King.
The findings of the Board shall be subject to the approval of His
Majesty the King. Before such approval is given, his Excellency the
High Commissioner shall he given an opportunity of expressing his
opinion on such findings.
Termination for Insubordination, dtc.
18. The Government has the right, subject to the approval of
the Disciplinary Board as constituted under clause 17, to terminate
without compensation the services of an official who has been guilty
of misconduct and insubordination, and to receive back from the
Provident Fund the whole or part, as may be decided by the said
Board, of the amount contributed by Government to his credit in the
Provident Fund.
Termination of Contract by Official.
19. An official will be entitled to terminate his contract during
its currency by giving six months’ notice in writing to the head of
his Department, but should he do so it shall be put before the Disci
plinary Board as constituted under clause 17 to decide in the circum
stances whether he should receive his free passage home, any or all
of the leave due to him, or more than half only of the amount stand
ing to his credit in the Provident Fund at the time of his resignation.
20. In the case of any seconded officer of the Imperial forces or
Indian army, if, on the termination of his contract otherwise than
under clauses 18 and 19, he cannot be absorbed within the authorised
establishment, the Irak Government shall be liable for his pay and
allowances at normal British rates for the period during which he
is awaiting absorption.
Arbitration.
21. If any question arises under the agreement entered into by
an official whether as regards its interpretation or in any other
respect, it shall be referred to the Disciplinary Board, whose decision,
after the approval of His Majesty the King as provided in clause 17.
shall be final.

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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.’ [‎169r] (336/364), British Library: India Office Records and Private Papers, IOR/L/PS/12/2886, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100049224816.0x00008b> [accessed 28 April 2024]

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