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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎51r] (106/448)

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The record is made up of 1 volume (220 folios). It was created in 1 Jan 1931-19 Dec 1932. It was written in English and Arabic. 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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xieceivea under G-overnment of India endorsement
No F.ldS-ti/SO, dated 15th July 1931
Enclosure in Colonial Office Covering letter
dated 24th June 1931.
-x-x-x-x-x-
X.
88104/31
U O
3r» Conf
Downing Street,
24th June 1931*
Waterfield,
I enclose a copy of a despatch from the Hi$i Commissioner
for Iraq which gives the particulars regarding the date
gardens belonging to the Sheikh of Koweit for which you
asked in your letter of the 17th of March.
You will see that in the last part of paragraph 6 of
his despatch, Sir Francis Huraphrys expresses the desire to ^
discuss the question of the date gardens in relation to the
proposed new law which provides for taxation on the basis of
the produce brought to market and not on a unit of area. A
copy of the telegram on the subject is enclosed. It is, of
course, not unlikely that the new law, which appears to be
an attempt to shift the burden of taxation from the Iraqi to
the foreign merchant, may not be accepted by Parliament, ?>nd
may be modified in its passage, but until this fact is known,
it would, we suggest be as well to postpone detailed discussion
of the High Commissioner^ earlier proposal for the solution
of this problem by means of joint contributions by His Majesty*
Government and the Government of India.
I^you agree, we would propose to arrange to discuss the
matter with Sir Francis Humphrys at some suitacle opportunity
after his return from Geneva, and vdien we know the fate of the
draft law.
I take this opportunity of forwarding a copy of the
L_Miraster ) correspondence with the Iraqi Prime Minister on this
1-Mi ni ster ) subj ec t.
)
I am se ding a copy of tnis letter with the enclosures
to Rendel and Laithwaite.
Yours sincerely,
Sd. J.S.m. Flood.
A.P . Waterfield Esquire, C.B.

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Content

The volume contains correspondence related to the date gardens owned by the Shaikh of Kuwait, Aḥmad al-Jābir Āl Ṣabāḥ, and the Shaikh of Mohammerah, Khaz'al al-Ka'bi, in southern Iraq. In particular, the correspondence concerns the Government of Iraq's intention to end the immunity from taxation (on the gardens) that had been granted to the former ruler of Kuwait, Shaikh Mubārak Āl Ṣabāḥ, and the Shaikh of Mohammerah by the British Government in return for their military support against the Ottoman Empire in the First World War.

The correspondence is mainly between British officials discussing the possible solutions to the gardens taxation issue. Among the suggested solutions was the selling of the property. British officials report that the Shaikh of Kuwait is entirely flexible in regards to the selling of certain estates but not the ones in Al-Faw. But they also suggested that it would be rather useless for the Iraq Government to attempt to purchase the gardens as they belong to more than a hundred relatives of the Shaikh who depend on the produce for their maintenance.

The volume includes statements of an estimated value of the Shaikh of Kuwait’s estates on Shatt al-Arab. It also contains economic reports on the proposed new basis of taxation on agricultural produce in Iraq, and copies of the Government of Iraq’s new laws for the collection of consumption ( Istihlak ) tax and for the collection of land rent and water rent (ff 79-101). The correspondence also includes records of meetings held in London in regard to the question of the taxations as well as the new system of land revenue collections in Iraq.

The main correspondence is between the British Resident, Bushire, the Political Agent A mid-ranking political representative (equivalent to a Consul) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Agency. , Kuwait, the High Commissioner, Baghdad, and the Colonial Office, Downing Street, London.

Extent and format
1 volume (220 folios)
Arrangement

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

Physical characteristics

Foliation: the foliation sequence for this description commences at the inside front cover with 1, and terminates at the inside back cover with 222; 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. Two additional foliation sequences are present in parallel; these numbers are also written in pencil, but are not circled. One of these additional sequences has been crossed out.

Written in
English and Arabic in Latin and Arabic script
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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎51r] (106/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155976.0x00006b> [accessed 19 April 2024]

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