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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [119r] (242/448)
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
This transcription is created automatically. It may contain errors.
( /-vJwj ^ /V. A? a,.,. ( ^
~u3>
-#4
193!^
S*0* No. S.o. 16.
The Keeidency,
Baghdad,
Jith January
My dear Flood,
Will you please refer to your demi-official
letter «o. dated the 11th of ueceiaber 1931,
forwarding a copy of a letter from Walton of the india
011 ice, regarding the revenue exemption of the ahaikha of
Mohammerah and Kuwait.
My enquiries into the effect of the new
istihlak law upon the problem are not yet complete, but
sufficient information already exists from which to answer
Waltoon's queries. They appear to arise out of a belief
that the fixation of prices for land produce, which is
ordered in Article 9 of the law, is an attempt by Govern
ment to control buying or selling prices in the market.
This however is not the function of Article 9. The figure
which is to be fixed is only an index price for taxation
purposes. The system of notifying a conversion rate, in
order that Government demands on produce may be turned into
terms of cash, is already in force, buyers ana sellers are
in no way bound to deal at this rate, or indeed at any
fixed rate.
Article 12 authorising persons whft pay the tax to
recover it from the sale proceeds ie inserted in the law
because, by Article 11, the tax is payable by the owner of
licensed premises to which the produce is brought for sale
or store. The payer of the tax 4 0U -Ld. therefore frequently
not be the owner of the produce and would lit ea to recover
it when the goods are disposed of. The article gives him
legjLl power to recover the araount he has paid to Government
as tax from the proceeds of the sale when it takes place.
There is of course no compulsion upon ary taxpayer to xkxbu
recoup himself in any particular way and he may pass the
tax back to the producer, or pass it on the ultimate
consumer, as circumstances may dictate. The fixed con-
About this item
- 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 View the complete information for this record
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Copyright: How to use this content
- Reference
- IOR/R/15/5/136
- Title
- 'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.'
- Pages
- front, back, spine, edge, head, tail, front-i, 2r:65v, 69r:123v, 125r:145v, 147r:188v, 190r:214v, 217r:221v, back-i
- Author
- East India Company, the Board of Control, the India Office, or other British Government Department
- Usage terms
- Open Government Licence