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'File 2/4 III TAXATION OF SHAIKH’S DATE GARDENS.' [‎20r] (44/461)

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The record is made up of 1 volume (225 folios). It was created in 8 Dec 1932-26 Mar 1934. 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

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(£ 3 ?
j.t is unfortunate, but as you know true, that we have
been accused of breach of faith, where the Shaikh of
Mohammerah was concerned and I think our good name and
prestige should not be asked to stand another such "shock"
where Kuwait is concerned^
6# rrile Shaikh’s cousin Abdulla As Salim yester
day made the rather unpleasant but ssbmewhat apt remark
to me apropos of the recent annulment by the Persian
Government of the D’Arcy Concession. "If you do not
play square with your friends, you must not expect sym
pathy if your enemies break agreements". This I mention
in passing as an example of what people are thinking
of here.
It is of interest to note that the Iraq Govern
ment has proceeded quite methodically in the matter of
taxation of the Shaikh’s gardens.
(a ) "Ashur" Tax was taken on the "Shitwi"
(or '/inter crop) of the gardens in the
Spring of 1932.
(b) S!shur tax was taken on the "Saifi”
(or Summer crop) in the Summer of 1932.
(c) They have now (Autumn 1932) demanded
Customs Export tax on garden produce (
fruit, wood, lucrene, grass, dates, palm
fronds, etc.,) destined for the Shaikh’s
own household in Kuwait, such produce
being exempt from taxation by law, to
property owners residing in Iraq.
8. In connection with 7(c) above I would draw
vour attention to my confidential D.O. letter No.194
v ^ ( ,| i-inhrtrrr-—' > ^^^kx^xm*^****
dated the 28th October 1932 to H.A.Cooper, Esquire, the
Director of Customs and Excise, Basrah, copy of which
was sent to you, in particular to telegram marked 4,
which was sent as an enclosure

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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. A particular taxation system called Istihlak (consumption) tax has been imposed by the Iraqi Government on the produce of the gardens. British Officials discuss payment of export duty on garden produce from the Shaikh of Kuwait’s gardens in Iraq, and the allegations made by the Shaikh of Kuwait against the customs authorities at Faw.

The British Ambassador in Baghdad reports that because of the enforcement of the new tax law, the Iraqi Government is no longer able to make exempt from taxes the Shaikh‘s gardens' produce that has been exported from Iraq for the personal use of the Shaikh.

The volume includes a copy of minutes of a conference on the Shaikh’s date gardens held in Baghdad and minutes of an interdepartmental meeting held in London in regards to the gardens issue.

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, asks the Shaikh of Kuwait to provide full and detailed statements showing all payments and losses resulting from the imposition of Istihlak tax by the Iraqi Government. The Shaikh in turn provides six statements (ff 194-221):

Extent and format
1 volume (225 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 227; 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 between ff 6-222; these numbers are also written in pencil, but are not circled.

Written in
English and Arabic in Latin and Arabic script
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'File 2/4 III TAXATION OF SHAIKH’S DATE GARDENS.' [‎20r] (44/461), British Library: India Office Records and Private Papers, IOR/R/15/5/137, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100066169674.0x00002d> [accessed 19 April 2024]

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