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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎119r] (242/640)

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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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-4-
v,„
U4 . / :i
it was doubtful whether the law would be passed having*
regard to the political and economic conditions of the
country la copy of the letter is enclosed herewith).
4* On the 14th December 1927 a new Anglo-iraq Treaty was
entered into but such Treaty has not seen ratified or enterejj
into force. At the time of the negotions of the Anglo™
1 i jj
t
Iraq Treaty of the 14th December 1927 the Iraqi Delegates
asked for and were furnished with a memorandum containing a
list of the British international obligations in respect of
Iraq,. The promises given to the two Shaikhs from immunity
from taxation in respect of their date gardens in iraq were
mentioned in the memorandum and no objection to the terms of,
that memorandum was raised by the Iraqi Dele gat enduring the
course of the negotiations, his Mejsty's Government had
therefore reason to conclude that the iraq Government were
prepared to recognise the obligation^ to the two shaikhs
>I!
though they had not expressly stated that they were willing
to do so or expressly accepted the memorandum as an
accurate statement of British international obligations
in respect of iraq.
It was not until the middle of last year that it again
became evident that the iraq eminent were unwil^in^ to
honour these obligations.
The matter had in the meanwhile been considered by the
! ^
Financial Mission appointed by the Secretary of state in
March 1925 to enquire into the Financial Position and
Drosi^ects of the Government of iraq and such Mission recom™ j
mended that the Government of Iraq should withdraw any
claim that the obligation to'the two Shaikhs should be made pb|
a charge upon Great Britain. Cmd 2438 see paragraph
VIII of Appendix at pages 61 and 62 copy enclosed. it will
be observed that the Kevenue involved is stated to have
originally amounted to Ks. 8^,000 annum and that the
amount has(sinee been increased by a cnange in the rate of
taxation to Rs. 1,20,000 per armuiji.
The total amount of taxation remitted by the British
Govermoent between jt&ifcX 1914 and 1920 tiias R^ • 6,12,048.8

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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.' [‎119r] (242/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076220.0x00002b> [accessed 25 March 2025]

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