"الكويت، ١٩٠٨-١٩٢٨" [‎١‎٥] (١٤/١١)

15
11
frontier in the neighbourhood of the neutral zone ; and that the authority
given^ should operate only for the period of the present emergency. The
question of the establishment of an advance air base in the event of a raid
was reserved for further consideration if and when the need arose.
e (2) Relations with Iraq.
(1) Question of exemption from taxation of date gardens in Iraq of the Sheikh
of Koweit.
0 J ^ s soen from para. 12 above, one of the guarantees given on
•bid No\ember 1914 to the Sheikh of Ivoweit was that his “date gardens
on the Fuikish side of the Shatt-el-Arab should remain in full possession of
you and your heirs and immune from taxation.”
44. At the time when the Financial Agreement, arising out of Article 15
°r rr ^ n ^ 1(>I r a >L Treat y IfAb October 1922, was under the consideration
or His Majesty s Government, it was proposed that a provision to safeguard the
mu • ^ the Sheikh under the guarantee referred to above should be inserted,
Ihis proposal was subsequently abandoned, an ' the High Commissioner was
instructed in November 1923 to treat this ooligation separately under
Article 10 of the Anglo-Iraq Treaty. Owing to an oversight, the point was
omitted. when the exchange of Notes defining the obligations of Iraq and
His Majesty s Government under Article 10 of the Treaty took place; and
on the matter coming to notice some other method of safeguarding the
rights of the Sheikh under the guarantee in question had to be devised,
.he Iiaq Goveinment, on being approached, expressed the opinion that the
immunity m question could not properly be continued in the circumstances
without the_ authority of a special law, and that, if special legislation were
intioduced, it would be rejected by the Iraq Parliament. They stated that
they were, in the circumstances, unwilling to take the responsibility of
intioducing such legislation, and desired that the matter should be referred
to His Majesty’s Government.
45. I he foreign Office, Colonial Office and India Office agreed that there
was no ground on which His Majesty’s Government could justify the
discontinuance of the immunity from taxation hitherto accorded to the Sheikh
of Koweit, as to the Sheikh of Mohammerah. After considerable discussion
it was, however, decided that it was undesirable to give prominence to the
question by the insertion in the revised Financial Agreement of a provision
to cover it if any other method of safeguarding the position be found;
and that this might be regarded as having been attained if the Iraq
Government accepted the reference in the Memorandum accompanying
Article 3 of the revised Treaty between His Majesty’s Government and Iraq
(which provided foi the lecognition by the Iraq Government of British
international obligations in respect of Iraq) to the immunity from taxation of
the date gardens of the Sheikhs of Kow r eit and Mohammerah as one of the
international obligations in question. No objection having been raised to
the inclusion of the undertaking m question bv the Iraq delegates, His
Majesty s Government in January 1928 placed on record their assumption
that the Iraq Government w r ere now prepared to recognise those undertakings
as part of the international obligations which His Britannic Majesty had
undertaken to see carried out in respect of Iraq, and to recognise that they
had inherited the duty of ensuring that those undertakings w r ere fully
discharged. The High Commissioner was instructed to inform the Iraq
Government accordingly, and to endeavour to induce them to agree to
continue to afford to the two Sheikhs in question immunity from taxation in
respect of their date gardens in Iraq. His Majesty’s Government added
that, should the Iraq Government, while prepared to honour those under
takings, feel doubtful of their ability to persuade the Iraq Parliament to
pass the necessary legislation, it would be for consideration wdiether King
Feisal should not be requested to pass an Ordinance in. accordance with
Article 26 (3) of the Iraq Constitution to give effect to them, His Majesty’s
Goveinment, taking the view that their fulfilment might be regarded as a
treaty obligation on the part of Iraq which the Government of that country
might be called upon to fulfil under Article 4 of the Treaty of 10th October
2979c P
See P. 4537/27.
C.O. letter to I.O., 40157/27,
Sept. 21 1927, P. 4537/27.
P. 5147/27.
D.O. letter from C.O. to I.O.
and F.O., 40157/ 27, Dec. 8
1927.
Para. 3 of C.O. Desp. to
Baghdad, Jan. 26 1928,
P. 571/28.