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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎161r] (326/448)

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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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•2«*
b
*• »“« »»-e u big WM r„ a.
~b»» m* of botoo gr,™ „„ gguu,., SWOTJi JM1> _
alone the Arab Coast, edao ladraraont enfl Yemen, and the system
of export au I hare msntloned in a sent to the Pollttoal
Hosidout about a year a^o is as follows:*
Kuwait nerohonts owning sea-going dhows and
engugou in xoreign trade # are giTen a floowaent by the Shaikh
eapowe*tag thaa to tak« froex his gardens so irony thousands of
baaicets (gouaoraai of da fees annually without paying anything
for them, i*Q* ,9^9^,t> load opposite the gardens * ,
themselves, and sail away# At destination they sell the dates
^ A ^ ^ btry wood, planks*
ior wnat they oen get, and,the proceeds/ ohandals, rice,
chorooel, etc#, etc#, according to Kuweit market requirements
and return to Kuwait again*
These goods they soli and pay to the Shaikh
the ooet of the dates token tho previous season at the then
markew rates, plus a vary small profit* All other profit is
theirs# In other wordi the Shaikh has tc wait a yeer for hie
money, and if there arc no profits on tho voyage, stands to
lose aide by side with the ship owner, by previous arrangement#
5# The net result of such a system with the
Istihlek Aehur Law in force, will, bo that, the Shaikh will
have to*pey the whole eroort tax himself, on all dates supplied j
on credit to these overseas dhor traders# In other words the
rule whereby the purchaser of a garden's produce, pays the
actual tax himself, deducting the mount of such tax from the
price he pays, will not apply for the Shaikh as garden owner,
will himself have to settle up with the Iraq Government# This
means that he will be paying: direct taxation on his exempt
gardens# Of course the Iraq authorities must be aware of this
state of affaire and no doubt will feel that result are highly
satisfactory#
e, Whether the Shaikh will be able or feel
justified a year later in asking the Stov exporters to refund
him the OrOTernment tex, I am not in a position yet to say*
probably not, seeing that they the dhow A term adopted by British officials to refer to local sailing vessels in the western Indian Ocean. owners hare merely

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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.' [‎161r] (326/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155977.0x00007f> [accessed 24 April 2024]

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