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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎108r] (220/448)

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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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0 f a reduction in the purchase price. The Iraq Government were
at present finding difficulty in securing markets for their dates
abroad, and, in consequence, the tendency wo'old be to pass on the
incidence of the tax to the producer rather than to the ultimate
purcha se r«
It therefore appears that under the new laws the owners of the
date gardens if they live in Iraq would be exempt from tax on the
dates which they themselves consumed, but would pay indirectly part
or whole of the 10 per cent. Istihlak tax on surplus dates sold
or exported. The proportion between the two classes of dates is not
at present known, but it seemed clear that the Sheikh of Mohammerah
would be very little better off, since practically the whole of the
produce of his date gardens in Iraq was sold or exported. Moreover,
the Sheikhs would pay water rent which was estimated at about
£3,000 per annum.
The meeting then discussed the question of referring the matter
to arbitration. Apart from the invidious position in which His
liajesty^ Government would be placed by taking such a matter to
arbitration, the chief objection to this method of settlement was
that in the event of an adverse award, His 'Majesty’s Government
might find themselves faced with the payment of a very large sura
of money which, in view of the Indian Governnt * s attitude, would
fall entirely on Imperial revenues. Although the Law Officers had
advised that if the matter were taken to arbitration there was a
reasonable prospect of success, the result was clearly uncertain and
the Treasury were not prepared to adopt this solution unless the
Indian Government would give an assurance to p^y a moiety -f ^.y
compensation in the event of an adverse a.vard.
Sir Francis Humphrya explained that the direct negotiations
authorised last summer between the Iraq Government and the Sheikh
of Kuwait had failed completely. This was due in the first place
to the tactics employed by the Iraqi Prime Minister, but there
wa s
>e

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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.' [‎108r] (220/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155977.0x000015> [accessed 20 April 2024]

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