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'File 2/4 I TAXATION OF SHAIKH’S DATE GARDENS.' [‎137r] (278/640)

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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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a copy of which is enclosed. Ratifications were exchanged
at Baghdad on 19th December, 1924* Article 1 of the
Treaty provides that His Britannic Majesty shall be
represented in Iraq by a High Commissioner. By Article
4 of the Treaty the King of Iraq without prejudice to the
provisions of Articles 17 and 18 of the Treaty 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 the Treaty. His Majesty the King of Iraq also agree/)
that he will fully consult the High Commissioner on what
is conducive to a sound financial and fiscal policy and
that he will assure the stability and good organisation
of the finances of the Iraq Government so long as that
Government is under financial obligations to the Govern
ment of His Britannic Majesty.
By Article 10 of the Treaty the High Contracting
Parties agree to conclude separate agreements to secure
the execution of any treaties, agreements or undertakings
which His Britannic Majesty is under obligation to see
carried out in respect of Iraq. His Majesty the King
of Iraq undertakes to bring in any legislation necessary
to ensure the execution of these agreements.
This Article also provides that such agreements
shall be communicated to the Council of the League of
Nations.
By Article 17 of the Treaty any difference which
may arise between the High Contreoting Parties as to the
interpretation of the provisions of the Treaty is to be
referred to the Permanent Court of International Justice
provided for by Article 14 of the Covenant of txie League
of Nations.
5. On 26th March, 1924, Sir H.Dobbs the High Commission
er for Iraq communicated to the Prime Minister of Iraq
by

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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.' [‎137r] (278/640), British Library: India Office Records and Private Papers, IOR/R/15/5/135, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100048076220.0x00004f> [accessed 25 March 2025]

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