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Coll 17/24 ‘Iraq. Internal. New Iraqi Income Tax Law. Effect on British aircraft and shipping.’ [‎172r] (342/364)

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. .

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no
25
Currency.
16. In the event of the currency being altered the rupee emolu
ments shall thereafter be payable in the new currency at the current
rate of exchange, except as provided in clause 8 (2) of this schedule.
Discipline.
^ 17. Officers will for the purpose of discipline be under the senior
British officer employed under the Ministry of Defence, who will
himself for disciplinary purposes be under the High Commissioner.
Termination for Insubordination, dec.
18. The Government has the right, subject to the concurrence
of the High Commissioner, to terminate without compensation the
services of an officer who has been guilty of insubordination or
misconduct.
Termination of Contract by Officer.
19. An officer will be entitled to terminate his contract on giving
three months’ notice in writing to the Minister of Defence, but in that
case he will not be entitled to a free passage home unless he has com
pleted at least eighteen months’ service in the country since joining
or since his last return from leave. He will be entitled to receive the
gratuity due to him under clause 18, but not to any leave or gratuity
in lieu of leave.
A rbitration.
20. If any question arises under the agreement entered into by
an officer, whether as regards its meaning or in any other respect, It
shall be referred to the High Commissioner, whose decision shall be
final.
GRADES.
Grade I.
Adviser or Under-Secretary of State to the Ministry of Defence :—
Rs.
Pay 2,500—100—8,500
Grade II.
Senior officers, whether in headquarters or liaison officers, with
a rank not lower than that of Major, except in the case of officers
already employed in such senior posts :—
Rs.
1,500—75—1,800
1,800—100—2,300
Pay

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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.’ [‎172r] (342/364), British Library: India Office Records and Private Papers, IOR/L/PS/12/2886, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100049224816.0x000091> [accessed 16 May 2024]

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