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'File 53/11 V (D 79) Date Gardens in Irag [Iraq] of the Shaikhs of Mohemmarah and Kuwait' [‎34r] (77/516)

The record is made up of 1 volume (266 folios). It was created in 23 Jul 1931-27 Aug 1932. It was written in English. 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&lsj pro"v id6d. tdicit/ a, notil'ication is issuod
in the Government Gazette determining the
types ol such produce and the places where
such tax shall he collected under this method.
ARTIGLH 10.
Istihlak duty on all types of* land produce subject
to duty shall he collected at the rate of ten per cent.
ARTICLE 11.
The persons liable to pay the land produce land
tax shall be:
(a) At the places of istihlak referred to in
Article 4(a) the persons licensed to administer
such places.
(b) At Customs Offices; persons by whom the produce
is exported.
ARTICLE 12.
Persons who pay the istihlak tax as provided under
Article (ll) above shall be authorised to deduct the
istihlak tax from the sale proceeds of produce at the
rate specified in this Law, and shall be indemnified
against any claim for any amount deducted in accordance
with the provisions of this Law.
ARTICLE 13.
The authorities concerned shall receive the
istihlak tax on land produce against printed receipts
with serial numbers in the following manner:
(a) Tax on land produce stored in places of
istihlak determined under Article 4(a) shall
be collected within such period as specified
in Instructions.
(D)

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Content

This file contains correspondence between British officials regarding date gardens in southern Iraq owned by the rulers of Mohammerah and Kuwait. The correspondence discusses changes in legislation proposed by the Government of Iraq regarding the collection of land rent and land produce duties, and the impact of these proposed changes on the Ruler of Kuwait (Shaikh Aḥmad al-Jābir Āl Ṣabāḥ). Copies of this legislation are contained in the file on folios 30-52.

Correspondence in the file explains that in November 1914, the British authorities had given a letter to the shaikhs of Mohammerah and Kuwait promising them perpetual exemption from taxation on their date gardens in Iraq in return for their assistance against the Ottoman Empire (f 177). Much of the correspondence in the file discusses whether or not this assurance previously given to the Shaikh can be upheld and how the British should react to the Iraqi Government's desire to tax the produce that is grown on Shaikh Ahmad's land and then exported to Kuwait. The broader regional implications of the issue are also discussed at length.

The file also contains details regarding a legal case brought against Shaikh Ahmad by members of the Al Zuhair family regarding the ownership of some of his date gardens in Iraq.

Extent and format
1 volume (266 folios)
Arrangement

The papers are arranged in approximate chronological order from the front to the rear of the file.

Physical characteristics

Foliation: the foliation sequence (used for referencing) commences at the first folio with 1 and terminates at the last folio with 244; these numbers are written in pencil 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. The foliation sequence does not include the front and back covers, nor does it include the leading and ending flyleaves. The sequence contains 14 foliation anomalies, 1a, 1b, 3a, 8a, 18a, 80a, 85a, 100a, 160a, 160b, 160c, 184a, 198a and 198b.

Written in
English in Latin script
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'File 53/11 V (D 79) Date Gardens in Irag [Iraq] of the Shaikhs of Mohemmarah and Kuwait' [‎34r] (77/516), British Library: India Office Records and Private Papers, IOR/R/15/1/487, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100079296710.0x00004e> [accessed 19 April 2024]

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