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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [155r] (314/448)
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.
payable by the owner of llceneed premise* to
o which
the produce is brought for sale or store. The W er of
the t?! * 1 ******* frequently not be the owner of the
produce and would need to recover it when the goods are
disposed of. tbm article gives hi* legal power to recover
the amount he has paid to Government as tax from the pro-
-eeeds of the sale when it taices place. There is. of
course # no compulsion upon any tax-payer to recoup hiaself
in any particular way and he may pass the tax back to the
producer, or past it on to the ultimate consumer, as
circumstance! may dXefctm* dictate.*
as already indicated { paragraph 3) the fact that
the Shaikh resides at Kuwait outside 'Iraq raises a diff
iculty as, if he and his people are to enjoy the produce
fro* his gardens, it must be exported and thus pay the tax.
The great bulk of the Shaikh's gardens is divided up amongst
about 100 shareholders (Mr. Walton's letter of 13th November
1931 to Sir £• Howell). All these owners, though net the
actual gardeners, live in Kuwait t political * esident's
despatch of $th December 1931 to Colonial Office )• The
amount consumed on the spot therefore would be very small
compared with that exported to Kuwait. xxht Sir Fn ncis
Humphrye 9 after a discussion with the Klnietry of Finance,
la hie letter of 3rd May 1932 to the Colonial Office, sugg-
-ested a scheme by which »-
(a) The Ghaikh might be given a rebate on the
date# exported to Kuwait for himself and hie family,
the amount of which would have to be determined befere-
-h&nd, or
(b) The Shaikh would pay dues hjttth but the 'Iraq
Government would giro the Ohaikh a subsidy to cover the
amount paid, in return for an assurance that he would
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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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [155r] (314/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155977.0x000073> [accessed 26 April 2024]
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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