حدائق التمر المملوكة لشيوخ الكويت والمحمرة في العراق. نطاق الالتزامات الممنوحة من حكومة بريطانيا في ١٩١٤. قضية مقدّمة لمعرفة رأي المسؤولين القانونيين الملكيين ورأي ت. و. هـ. إنسكيب و ب. ب. ميريمان، إدارة المسؤولين القانونيين، ٢٩ مارس ١٩٣٣ وتشمل حدائق التمر المملوكة لشيوخ الكويت والمحمرة في العراق. ملخص تاريخي [غير مؤرّخ] [و‎‎١‎٠] (٧٠/١٩)

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In Basrah therefore if a man had a large garden and a small
area under dates he stood to lose as compared to the man who had
ia small or even similar sized garden which was all under dates.
It was the discontent caused by the above system which prob
ably brought the new proposed tax into the sphere of practical
politics.
Actually there was method in the Turks " madness " for behind
the idea was the desire to encourage landlords who were careless
garden owners like the " Saadun " families to put down an in
creased number of date trees each year, by penalizing the man with
a large area and few trees in favour of the man who took the trouble
to grow the maximum number of trees possible on his plot of land.
2. When asked how the collection of the new tax would work
in the case of an ordinary garden owner who lived on his property,
the Shaikh replied that as far as he understood the proposed new
law which he had read, the garden owner would, after cutting
down his dates, put what he, his family and fellaheen required for
their own personal use, on one side. This would not be subject to
taxation. The balance he would collect on his sif " i.e., the river
bank, until he could find a buyer. Such buyer coming along, would
pay cash down for what he bought, and remove the dates, either
for export by dhow or steamer. As such buyer would eventually
have to pay the " ashur " or 10 per cent government date tax, he
naturally would deduct this amount from the price paid for the
dates, i.e., the market price, while each year is fixed by a com
mittee for the whole of the Basrah date area, and would still-further
have to allow for his own profit, after deducting carriage expenses
to dhow or ship, packing, etc.
It was of course the buyer's business also to keep in touch with
the Customs authorities, take out necessary documents, and pay
the "Ashur" tax. The garden owner had no responsibility in
this direction at all. Should, on the other hand, the garden owner
in question be faced with a bad year, and be unable to find a buyer
vat all, then his produce remained with him, and was either thrown
into the river, or sold for a song, to wandering shepherds. Bedouin
or other migrating elements, who during the date season are usually
to be found camped on the desert side of gardens seeking what they
can pick up cheap or steal.
The garden owner in this case pays nothing to Government
and the latter loses the " Ashur " tax due from his dates.
3. The Political Resident then asked the Shaikh how he
thought the new law would work if applied to the five great Kuwait
properties situate on the lower reaches of the Shatt-al-Arab.
The Shaikh without hesitation replied that it would fall harder
on himself than, if he had to pay the ordinary " jarib " taxation,
as used to exist.
4. When asked to explain how he arrived at this conclusion,
the Shaikh pointed out:—
{a) That he was not in the same position as the resident
garden owner, for he was both an absentee landlord, and
worse, resided outside Iraq. Actually he employed only
" fallahs " (or gardeners) in the gardens and these were the
only persons w r ho resided there. Hence under the new law
only these resident fellaheen would be entitled to take their
share of dates free of taxation, while he and the remaining
100 branch families of the al-Subah who resided in Kuwait
would presumably have to pay the " Ashur " taxation on
the large stores of dates, garden produce, fruit, wood, palm
fronds, barley, fodder, lucerne grass, etc., which was
annually brought to Kuwait for their own use, under the
plea that they had been exported from the garden areas, and
also out of Iraq.