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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎66r] (136/640)

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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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SKCRST. B
The Residency An office of the East India Company and, later, of the British Raj, established in the provinces and regions considered part of, or under the influence of, British India. ,
Baghdad, dated 8th July,1929*
H
\( € x
My Lord, (j v
I have tlie h nour to refer to despatches of Your
. /
Lordship ? a predecessor Secret dated the 11th of June, 1929,
and Secret A dated the 13th of March, 1929, on the subject
of the exemption from taxation enjoyed by the Shaikhs of
Kuwait and Moha miner ah.
2. The- situation, in so far as the Iraqi Government
is concerned, remains as described in •.h*• Bourdillon 1 s despatch
Secret D dated the 19th of August, 1927, and there is little
doubt that, if the Council )f Ministers were to introduce a
law exempting the two Shaikhs from taxation "in perpetuo” and
thus Involving the Treasury in an annual loss -T i-evenuc of
app.-oxi ately li lakhs One lakh is equal to one hundred thousand rupees of rupees Indian silver coin also widely used in the Persian Gulf. , there would be a strong
opposition in Parliament and the bill would ;robabiy be thrown
out.
Another course would be to force a. reluctant King and
Cabinet to pass an ordinance under Article d6ga) of the
Organic Lav/. A n ordinance passed in accordance with the
provisions of that Article would not have to be submitted to
Parliament, provided it were passed for th purpose of securing
the fulfilment of an obli gation arising out of a Treaty
approve d by Parliamen f ; or by the Consti tuent Assembly , but in x
any case it would be published and would become the object of
criticism levelled against the Cabinet and possibly even against
the King himself.
4. There is much tc be said for the Iraq^i point of view
on this question. Quite apart from serious financial consi
derations, the granting ol perpetual exemption presents many
obvious disadvantages and might in certain circumstances lead to
an awkward situation. For instance, is the exemption to be
considered personal or would it pass with the property on sale
or transfer ? I presume that it would be personal, but even

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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.' [‎66r] (136/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076219.0x000089> [accessed 25 March 2025]

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