"العراق والخليج الفارسي" [ظ‎‎٣‎١‎٠] (٨٦٢/٦٢٣)

482 CURRENCY, FINANCE, COMMERCE, AND OIL
point above which it could not go without diminishing returns. The
only natural source of wealth, apart from agriculture, is from the oil
deposits, and the royalties derived from these were at first used to
meet current expenditure, though since about 1935 have been mostly
available for capital purposes (p. 498).
Ordinary Revenue and Expenditure under Main Heads
(figures in Iraqi dinars)
Revenue
Expenditure
Main head
193SI9
I 939 l 4 <>
Main head
1938I9
1939140
Winter and summer
Pensions
185,772
237,322
crops
408,721
419,131
Repatriation and pen-
Vegetables and fruits .
87,836
98,325
sions of foreign officials
13,161
16,777
Palm trees .
70,623
78,038
Civil list
58,058
53,104
Tobacco and other pro-
Parliament .
41,738
69,317
duce
33 , 36 s
56,273
Comptroller and Audi-
Rents and tolls .
71,687
45,325
tor-General
8,668
8,690
Animals
251,485
I 90 , 2 Q 2
Office of the Council of
Property and radio taxes
132,177
155,697
Ministers .
5,432
4,649
Income tax
315,977
370,013
Special services .
15,980
23,406
Stamp duties
149,833
145,970
Ministry of Foreign Af-
Pension contributions .
114,195
128,138
fairs
79,153
92,272
Oil shares (ex royalties)
83,407
73,540
Ministry of Finance
327,664
306,270
Land and property sales
11,680
13,037
Charitable grants and
Repayment of agricul-
miscellaneous expendi-
tural loans, interest,
ture ....
18,114
18,182
and miscellaneous
59,617
95,128
Customs and excise
184,979
198,543
Import dues
2 , 573,494
2,578,120
Ministry of Interior
432,109
425,656
Export dues
10,067
11,360
Prisons
63,807
67,824
Transit dues
3,446
1,815
Police
674,575
685,950
Excise (alcohol) .
114,257
113,902
Ministries of Social Af-
Excise (salt)
36,768
38,374
fairs and Economics .
30,859
Excise (tobacco) .
272,585
313,426
Public Health
357,999
362,323
Excise (motor spirit) .
204,541
262,084
Ministry of Defence
1,620,030
1,969,167
Emergency tax .
29,056
Ministry of Justice and
Miscellaneous, customs,
Law Courts
149,738
148,240
and excise
47,162
39,507
Tapu Dept, and Land
Posts and telegraphs .
285,404
338,349
Settlement Dept.
39,299
71,899
Court dues and fines .
99,680
100,950
Ministry of Education .
718,100
828,465
Tapu fees .
77 ,in
82,245
Ministry of Communica-
Departmental receipts .
281,729
308,759
tions and Public Works
22,942
17,381
Minerals
4,192
6,199
Public Works and Stores
181,404
209,069
Posts and telegraphs
204,856
227,969
Surveys
47,405
52,604
Agricultural and Veteri-
nary Services
96,267
117,711
Irrigation .
123,489
125,499
Total Revenue
5,801,039
6,093,053
Total Expenditure .
5 , 670,738
6,369,148
Revenue
The principal sources of revenue are oil royalties, customs duties,
excise, agricultural and other produce, and income tax. Oil royalties
are now treated separately (p. 483).
Customs Duties. The most important item of ordinary revenue is
the customs duties, but some of these duties are evaded because of