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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎111r] (226/448)

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The record is made up of 1 volume (220 folios). It was created in 1 Jan 1931-19 Dec 1932. 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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{ 'll
4 ™. . li
The Ba &J®atlon 'JK.6 made that any settlement must take
account ot the possibiUty tna t the Iraq Governaent mi^t in
the future (a) re-l«poee some form of direct land tax and or
( b) raise the water rent.
Ae xc^cirus (a) air Francis H-iinphrys thought that the Iraqi
Government would do its beat to avoid this as the land tax had
been repealed for political reasons and its re-imposi ti on would
be extrertely unpopular. In regard to (b), Sir Francis Humphrys
thought that ne might sound the Iraqi Government with a view
to ascertaining whether they would be willing to give a guarantee
not to raise xor a period oi twenty years the water rent and any
direct taxation payable on the gardens after the abolition of the
land tax. It was, however» doubtful if the Iraqi Government
would be prepared to give such an undertaking, though they would
almost certainly agree that the taxes to be levied upon the
Sheikhs* gardens should only be increased or reduced in the same
proportion as the taxes on the gardens of other landowners of the
district. The Iraoi Government might therefore be asked to
undertake that, in matters of taxation the Sheikhs should receive
treatment not leas favourable tnan other landowners in tne Vilayet
of Basra (to see equal treatment with the whole of Iraq might be
inequitable, as conditions vsry considerably in the different
districts, which from time to time demand special treatment, • It
Bt
would, of course, have to be made clear in the terms of settlement
that His Majesty’s Government would' be aosolved from all liability
past, present and future under their pledge of 1914.
In the circumstances Sir Francis Humphrys thought that the
only present liability to be commuted was the water rent amounting
to about £3,000 per annum, and any other similar direct tax on
the land. There was, however, the risk of the imposition by the
Iraqi Government of fresh taxation, and there was the risk
increase in existing taxation, and these points would have
of an
to be
taken
i
!

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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 correspondence is mainly between British officials discussing the possible solutions to the gardens taxation issue. Among the suggested solutions was the selling of the property. British officials report that the Shaikh of Kuwait is entirely flexible in regards to the selling of certain estates but not the ones in Al-Faw. But they also suggested that it would be rather useless for the Iraq Government to attempt to purchase the gardens as they belong to more than a hundred relatives of the Shaikh who depend on the produce for their maintenance.

The volume includes statements of an estimated value of the Shaikh of Kuwait’s estates on Shatt al-Arab. It also contains economic reports on the proposed new basis of taxation on agricultural produce in Iraq, and copies of the Government of Iraq’s new laws for the collection of consumption ( Istihlak ) tax and for the collection of land rent and water rent (ff 79-101). The correspondence also includes records of meetings held in London in regard to the question of the taxations as well as the new system of land revenue collections in Iraq.

The main correspondence is between the British Resident, Bushire, the Political Agent A mid-ranking political representative (equivalent to a Consul) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Agency. , Kuwait, the High Commissioner, Baghdad, and the Colonial Office, Downing Street, London.

Extent and format
1 volume (220 folios)
Arrangement

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

Physical characteristics

Foliation: the foliation sequence for this description commences at the inside front cover with 1, and terminates at the inside back cover with 222; 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. Two additional foliation sequences are present in parallel; these numbers are also written in pencil, but are not circled. One of these additional sequences has been crossed out.

Written in
English and Arabic in Latin and Arabic script
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'File 2/4 II TAXATION of SHAIKH’S DATE GARDENS.' [‎111r] (226/448), British Library: India Office Records and Private Papers, IOR/R/15/5/136, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100057155977.0x00001b> [accessed 2 April 2025]

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