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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎153r] (310/448)

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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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. a, a aoi*ty of wtotoror sun la tinally settlod aa dua to
tH. iihailcH of Kuwait in li.a of action. I B reeen t
. as dut to
Xa roooat
oorraapondanco tha argumanta for tha Ooyarmaant of India
ware aet forth in tha Interdepartmental Conference of 19 th
October 1931, and In Hr. Walton'■ latter to tha Treaaury
of l«th Seoenber 1931. it i, poaoibla - aa pointed out
by oolonei lUaooe in hia daapatoh ho. 27 of 12th July 1932,
paragraph 3 — that if it had bean possible to ^
respective liabilltiaa of tha two Governmenta, tha matter
■ight have bean aattlad before now. In any ease tha
CAhpca*' done not conoarn tha Shaikh of uwait, or affoct tha
premia* mado to hia by H|a Majesty 1 * Oovenuoant*
A decision had been tentatively eaae to that a
eojopoeition* based on a number of years* purchase of the
rent of the gar dens, would bo the beet basis for Uis uajosty
Government to implement their promise to the Shaikh*
The old method by which the Iraq Government assess
-ed land revenue was by unit of area* On thie basis the
High Coamiaeioaer for * Iraq computed the demand on the
gardens would be no more than 33,228 in 1931 owing to
reduction in demand because ef abnormal fall in the value of
dates* This was also the method employed by the Turkish
Government* The amount due by the Shaikh on his gardens
was thus fairly easy to calculate* so many aerts at so much
an more equals so much* This aspeet of the question has
been eooplieated by the introduction of a new Revenue -aw
(haw of Xetlhlak} “Collection of Consumption Duty on -and
Products*# the basis of which ia that taxation will be on
the produce brought to market, and not on the unit of area*
A second law introduced and passed by the Iraq Chamber in
the

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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.' [‎153r] (310/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155977.0x00006f> [accessed 29 March 2024]

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