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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎156r] (316/448)

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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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|S 0
U8t ' ^uolfc of nig reaoureeg to prtvont gjau^^li]gg
acrosg thm Kuwait - * Iraq border which was reported to
be exteneiYe*
Cf these elternativea U) would certainly be
better from the point of view of the Shaikh. Under (b) he
would probably object to the "subsidy*, and though the offer
might be wrapped up in some way go as to sooth his tyao ur
propre » there would still remain a lever with the ’Iraq
Government to say that in any particular year Kuwait had
not done its best to stop smuggling and so the "eubaidy* was
not due* Nevertheless the attitude of the finance Minister
does give gome hope that a means may bs found for dealing
with this difficult aspect of the question.
.whichever scheme wac adopted the amount of the
11.
dates for the personal use of the owners living in Kuwait
would have to be calculated. The Shaikh could perhaps
be persuaded to put this at a reasonable figure, and the
consumption per head might be worked out on the figures given
in the confidential memorandum of 19th August 1931 (Comput-
-ation of Istihlak tax on dates) which formed an enclosure
to the Acting High Commissioner for ’Iraq's letter of loti;
September 1931 to the Colonial Office, at 1 pound per .^n
per day.
At the Interdepartmental Conference of 19th Oct~
-ober 1931 ( soe paragraph 8 abovo) the opinion was M4 Ji
that tha n«w law Uatlhlak) in no way abaalrad Ui«
GoYertuent fro* thoir obligation undor the 1914 pled,;*.
•uggoatlon of a oaapWitlon by payment of a lump eon waa
beat way of (seating the obligation* ef Hla eety
Government*
i*nti 'i i.m

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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.' [‎156r] (316/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155977.0x000075> [accessed 29 March 2024]

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