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] [و‎‎٣‎٠] (٧٠/٥٩)

11.
(iii)
^ out a solution of the compensation aspect.
Compensation for Taxati on Loss<:• r; 0
17• As mentioned in paragraph 7 above the Iraqi
G-overnment altered their system of taxation upon
agricultural products in 1952, y/ith the result that taxa
tion was levied not as hitherto on the land itself, but
on suah parts of the crop as were sold or exported.
Whilst it was evident that the Sheikhs would have to be
compensated in some form for their losses under this new
Istihlal, tax, io was decided that before a decision could
be reached regarding the amount of compensation eventually
to be paid, or regarding the basis on which it would be
calculated, it would be necessary to have the opinion of
uhe Law Oxiicers, wnether or not the Sheikhs T losses under
the ney/ tax were covered by the 1914 pledges. In March,
1935, the Law Officers advised that an obligation resi-ed
upon His Majesty's Government to compensate the Sheikhs
for the imposition of the Istihlak tax, and the modality
of that compensation was accordingly discussed,
18o As regards the Sheikh of Koweit the India Office
suggested that the following alternatives were open to
His Majesty's Government:
(i) The payment annually of a sum sufficient
from time to time to indemnify the Sheikh and his
descendants in respect of any annual payment which
they might have to make to Iraq; His Majesty's
Government to remain liable for such payment so
long as the descendants of Sheikh Mubarak hold the
gardens covered by the 1914 pledge.
(ii) A corresponding payment for the life-time
of the present Sheikh only.