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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎95r] (194/448)

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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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" '
(or from the rent arising from Tasarruf rights
<J * froE - 'both, ana state to what object they
^ ; alio ttea); and
(iii) Whether the body on v.h joh the lana was
dedicated is in existence.
The period mentioned in para (b) above may be
extended for genuine reasons; provided that such extension
shall not exceed six additional months*
(c) The resolutions passed by the Committee of scrutiny
relating to the exemption of land from Qayment of
rental and the object to which its taxes are allotted
shall be confirmed by a Boyal Iradah.
(ci The Minister of Finance shall adopt the necessary
measures for the payment,to the Auqaf Treasury, of
fair compensation in rospect of the produce of lanas
the taxes of wnich are proved,by Royal Iradah in
accordance with the third clause above, to be
allotted (or dedicated) to mazbuta or other auqaf,
and which are to be ascertained annually from
officially auqaf records* This compensation is in
return for the duty collected by the (? Public)
Treasury in respect of the produce of such land
under the Law for the Collection of Consumption Duty
t J
on Land Produce, 1931..
(2). The rentals defined in Article 2 shall be levied on
all previously exempted lands:-
(i) with effect from the date of the coming into force
of this Law if the documents have not been produced
within the period specified in the first para of
this article;
(ii) from the date of rejection if the claim to exemption
is rejected by the Committee, subject to approval by
. the Council of Ministers.
»e
r
ART X CL E 4.
Nolana rent shall he Icviea on lana subject to luzara'a
whether registered in Tapu in the name of the Government or
not

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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.' [‎95r] (194/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155976.0x0000c3> [accessed 28 March 2024]

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