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Coll 28/67 ‘Persia. Annual Reports, 1932–’ [‎119v] (238/644)

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The record is made up of 1 file (320 folios). It was created in 6 Dec 1933-27 Mar 1947. 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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369. It should be noted that the national budget does not include the
following items: royalties received from the Anglo-Persian Oil Company,
revenue from the sugar and tea monopoly tax, and that part of the road tax which
is devoted directly to road construction and maintenance.
(2) Taxation.
370. By a decree of the Council of Ministers dated the 25th February,
excise taxes on locally-produced wines and spirits were increased. Imported
drinks were not affected by this regulation.
371. In December the Majlis approved three new measures proposed by
the Ministry of Finance. The first abrogated the registration tax on vehicles and
imposed a tax of about 11^. per four-gallon tin on paraffin and petrol. Ihis
tax is beneficial to owners of private cars, but will constitute an added burden
on the motor transport industry. The paraffin tax will also constitute a hardship
for the poorer classes, who use paraffin for lighting and heating.
372. The second measure, amending the Income Tax Law of November
1933, also adversely affects poorer people, and is an indication of the Govern
ment’s urgent need of funds. By it the minimum taxable annual income is
reduced from 5,000 rials (£62 10s.) to 2,400 rials (£30).
373. The third Bill abrogates previous legislation on the subject of the
taxation of agricultural land, and substitutes therefor a uniform tax of 3 per cent,
of the value of all produce actually marketed or exported. This measure has been
well received, and will give relief to landowners, from the lowest to the highest.
(3) Financial Situation.
374. An analysis of Persia’s total revenue and expenditure, including such
items as are not usually shown in the national budget (e.g., Anglo-Persian Oil
Company royalties, road tax, proceeds of sugar and tea monopoly tax and
expenditure on railway construction), was given in the June issue of the bulletin
of the National Bank. Total revenue is shown as 893,232,680 rials (£11,165,408)
and expenditure 836,611,465 rials (£10,457,643). A surplus is thus shown of
approximately 56-6 million rials (£707,755), and the conclusion is drawn that
the present situation of Persian public finance is very healthy. Foreign
obligations are negligible, and considerable liquid funds are held in addition, so
that there is no need for foreign borrowing.
375. This statement of accounts is very helpful as far as it goes, and helps
one to form a fuller picture of the national finances than is possible merely from
the national budget. The credit balance of some £700,000 is achieved, however,
by not taking into account the following important items of expenditure :—
£
March 1934, vote for military supplies... ... 2,000,000
June 1934, vote for railway construction, (See. ... 400,000
July 1934, vote for industrial constructions ... 250,000
Recurring credit for agricultural industries ... 100,000
Total ... ... ... ... 2,750,000
If these items are taken into account, the excess of expenditure over revenue,
and, consequently, the depletion of the national reserves, amounted to rather more
than £2 million. The present amount of the Government’s foreign holdings is
not known, but is generally considered to be about £3 million. Expenditure on
railway construction alone in 1935 will amount to between £4 million and
£5 million, but part of this will be met from the new bank notes which are to be
printed.
376. The gold reserve has increased in value since last year owing to the
higher price of gold, and now exceeds £3,500,000. Further purchases of gold
were made in Persia, where the price was below the world price of the metal.
The gold reserve is not at present available for meeting expenditure, as it has
been transferred to the National Bank as backing for the increased note issue.

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Content

Annual reports for Persia [Iran] produced by staff at the British Legation in Tehran. The reports were sent to the Foreign Office by HM’s Envoy Extraordinary and Minister Plenipotentiary A diplomatic representative who ranks below an ambassador. The term can be shortened to 'envoy'. at Tehran (from 1943, Ambassador to Iran). The reports cover the following years: 1932 (ff 2-50); 1933 (ff 51-98); 1934 (ff 99-128); 1935 (ff 129-165); 1936 (ff 166-195); 1937 (ff 196-227); 1938 (ff 228-249); 1939 (ff 250-251); 1940 (ff 252-257); 1941 (ff 258-266); 1942 (ff 267-277); 1943 (ff 278-289); 1944 (ff 290-306); 1945 (ff 307-317); 1946 (ff 318-320).

The reports for 1932 to 1938 are comprehensive in nature (each containing their own table of contents), and cover: an introductory statement on affairs in Persia, with a focus on the Shah’s programme of modernisation across the country; an overview of foreign relations between Persia and other nations, including with the United Kingdom, British India, and Iraq; Persia’s involvement in international conventions and agreements, for example the League of Nations and the Slave Traffic Convention; British interests in or associated with Persia, including Bahrain and Bahrainis resident in Persia, the Residency An office of the East India Company and, later, of the British Raj, established in the provinces and regions considered part of, or under the influence of, British India. at Bushire, the Anglo-Persian Oil Company, Imperial Bank of Persia, and the Imperial and International Communications Company; political affairs in Persia, including court and officials, majlis, tribes and security; economic affairs in Persia (government finances and budgets, trade, industry, agriculture, opium production); communications (aviation, railways, roads); consular matters; military matters (army, navy, air force).

Reports from 1939 to 1946 are briefer in nature, Reports from 1941 onwards focusing on the Anglo-Soviet occupation of Persia, and the role of United States advisors in the Persian Government’s administration.

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 (320 folios)
Arrangement

The file’s reports are arranged in chronological order from the front to the rear of the file. Each report for the years 1932-1938 begins with a table of contents referring to that report’s own printed pagination sequence.

Physical characteristics

Foliation: the foliation sequence (used for referencing) commences at the front cover with 1, and terminates at the inside back cover with 321; 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.

The file contains one foliation anomaly, f 308A

Pagination: Each of the reports included in the file has its own printed pagination system, commencing at 1 on the first page of the report.

Written in
English and French in Latin script
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Coll 28/67 ‘Persia. Annual Reports, 1932–’ [‎119v] (238/644), British Library: India Office Records and Private Papers, IOR/L/PS/12/3472A, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100056661167.0x000027> [accessed 28 March 2024]

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