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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎91r] (186/448)

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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. .

Transcription

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tax -be in existence at the time of the coming into ;
lorce of this Law, the amount therein specified
ua^ continue to he collectiea. throughout the period
covered hy such agreement or iltizam instead of
istihlak tax.
(h)Agreements ana iltisams referred to in paragraph
(a) above may he cancelled vvith the assent of
both parties.
both parties.
(c) Agreements basoc! on tathlith, tarbi * . or takhmis
shall be cancelled and the istihlak duty shall be
collected on the produce affected in accordance
v.ith this Law.
1 . If any contract which has been entered into before
the date of coming into force of this Law or any agreement
which was maae before the coning into force of this Law
ana is based on local practice and custom, as between
rallak, Sarqal ana Fallah Arabic for ‘peasant’. It was used by British officials to refer to agricultural workers or to members of a social class employed primarily in agricultural labour. , prescribes the proportions in
which the crops subject to Istihlak 'duty or the proceeds
thereof shall be divided between owner saryal ana faliah,
any party to the contract may claim that the division be
amended so that he shall obtain benefits thereunder as near j
as may be in the proportions whereby he would have bene
fited under the original terms of the contract.
2. Amendment or cancellation of a contract under
clause ( 1 ) above shall be in the jurisdiction of a Civil
A fee not exceeding Rs.25/- shall be payable by the
Court.
applicant for amendment.
3. The Court shall take into consideration local
and all other circumstances in order to assess the portions
If
of the shares of the different parties which become subject
to Istihlak auty.

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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.' [‎91r] (186/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155976.0x0000bb> [accessed 25 April 2024]

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