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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎64r] (132/640)

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The record is made up of 1 volume (316 folios). It was created in 3 Nov 1914-12 Dec 1930. 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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Agreements or undertakings which His Britannic Majesty is
under obligation y to see carried out in respect of Iraq#.
It was subsequently decided to proceed by means of an exchange
of notes instead of by separate agreements. By an oversight
no mention oi^the undertakings to the Shaikhs was included in
the notes exchanged, and as the note then addressed to the
Iraq Prime Minister purported to set out in full ” the Treaties
Agreements and undertakings” referred to In Article 10, it
would, in Lord Passfield 1 s opinion, be difficult now to argue
that this particular undertaking was covered by that Article.
As Mr. Wedgwood Benn is aware, anty attempt was made during the
negotiations of the Treaty of 19i;7 to overcome this difficulty
by including mention of these undertakings in a note, setting
out in full the international obligations entered into by this
country in espect of Iraq, which was presented to da*far
Pasha An Ottoman title used after the names of certain provincial governors, high-ranking officials and military commanders. in the course of those negotiations. As, however, there
is n immediate likelihood of the Treaty of 1927 entereing into
force, thpfiote presented to da 1 far Pasha An Ottoman title used after the names of certain provincial governors, high-ranking officials and military commanders. would appear to lose
much of its value, particularly in view of the fact that, as
Sir Gilbert Olay ton points out in his despatch, the Iraq
Government have never* specifically admitted the accuracy of
the statement of international obligations contained therein.
4. It would seem therefore unsafe to attempt to rely in
this matter upon Article 10 of the Anglo~Iraq Treaty of 19^2.
But it would appear open to His Majesty's Government as an
alternative to fall back upon Article 4 of that Treaty. This
Article provides that "His Majesty the King of Iraq agrees to
be guided by the advice of His Britannic Majesty, tendered
through the High Commissioner, on all important matters
affecting the international and financial obligations and
interests of His Britannic Majesty for the whole period of this
Treaty". The undertakings to the S^jlikhs could, Lord Passfield
considers, reasonably be described as an important matter
affecting the internati nal and financial obligations of His
Britannic Majesty and thus a matter upon which the Iraq Govern,
ment are under Treaty obligation to be guided by the advice of

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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 volume contains letters (ff 16-20), dated November 1914, from the British Resident and Consulate-General, Bushire, Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. , to both shaikhs in respect to this issue. The volume also contains correspondence between British officials discussing the British Government's obligations to Kuwait and how it should react to the Government of Iraq's plans.

The Iraq Government had considered and continues to consider that the exemption from taxation is illegal. This issue was discussed in an extract of an article that appeared in Al-Iraq newspaper and published in 1927, in which the writer The lowest of the four classes into which East India Company civil servants were divided. A Writer’s duties originally consisted mostly of copying documents and book-keeping. gives the exact amount (12.000 Turkish gold liras per year, or 100.000 in the past 7 years) Iraq was losing annually as a result of the exemption from taxes granted to the two shaikhs.

The British officials had direct correspondence with the Council of Ministers, Iraq. They conveyed the British Government’s approval to the Government of Iraq to open up direct negotiations with the Shaikhs of Kuwait and Mohammerah regarding their revenue exemptions. Correspondence between the High Commissioner, Baghdad, and the Government of Iraq were made as early as 1924 in regard to the issue. The correspondence between the British officials includes articles of the Anglo-Iraq Treaties as well as reports prepared by the Law Officer of the Crown, Downing Street (ff 116-123).

The volume also contains correspondence between Sayid Hamid Bey Al-Naqib, Basra Deputy to the Ruler of Kuwait, and Shaikh Aḥmad al-Jābir conveying to him the procedures taking place in Iraq regarding his date gardens. Al-Naqib also paid visits to the Shaikh on behalf of the Government of Iraq. The volume also includes statements of the properties of both Shaikhs between the years 1914-1928.

Extent and format
1 volume (316 folios)
Arrangement

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

Physical characteristics

Foliation: the main foliation sequence (used for referencing) commences at the inside front cover with 1 and terminates at the inside back cover with 318; 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.

Additional foliation sequences are present in parallel between ff 4-313; these numbers are also written in pencil but, where circled, are crossed through.

Written in
English and Arabic in Latin and Arabic script
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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎64r] (132/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076219.0x000085> [accessed 4 April 2025]

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