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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎116r] (236/640)

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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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Downing street,
The Law Officers
of the Crown.
March, 1930.
Gentlemen,
l am directed 'by Lord jPassfield to state that
he desires to refer to you certain questions regarding
the exemption from taxation of certain date gardens the
property of the Shaikhs of Kuwait and Mo hammer ah in Iraq..
of the Shaikh of Kuwait in connection with the military
operations then proceeding against the lurks in the
Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. a letter dated 3rd November 1914 was addressed
by the Resident and His Britannic Majesty’s Consul-General
in the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. to the Shaikh of Kuwait in which he was
promised inter alia that the date gardens then in his possess-
subject to payment of revenue or taxes» A copy of the
letter is enclosed* On 21st November, 1914, a letter ^copy
enclosed herewith^ was addressed by the British Resident in
the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. and His Majesty’s Consul-General for Pars
to the Shaikh of Mohammerah in which he was also promised
that in consideration for the assistance he had rendered to
the British Government the date garden he then possessed on
the Turkish side of the Shatt-al-Arab should remain in
full possession of himself and his heirs and immune irora
situated in territory which has now become x^art oi Iraq.
2. On 10th October, 1922, a Treaty of Alliance between
Great Britain and iratf/was signed at Baghdad, a copy cm
that His Britannic Majesty shall be represented in Iraq by
in .November 1914 in order to ensure the assistance
sion situate between Bao and Cpirhah should remain m his
possession and in possession of his deCendants without being
taxation. The date gardens referred to in their letter are
■which is enclosed. Ratifications were exchanged at Baghdad
on 19th December 1924. Article 1 of the Treaty provides
a

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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.' [‎116r] (236/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076220.0x000025> [accessed 25 March 2025]

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