"ملف 60/20 I ‏(C 93) بنك إيران الامبريالية: البحرين وغيرها" [ظ‎‎٩‎٩] (٤٠٩/١٩٩)

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CZ
into circulation. Then the question was iaise<l and coi i espondencG was
exchanged and negotiations took place in the mattei. Fuitheimoie, no mention
whatsoever is made in the text of the concession of customs exemption toi articles
which are imported by the bank from abroad, except in section 2 of article 12,
which clearly provides that the tools required for the exploitation ot the mines
shall be imported into Persia without payment of customs duties. Fot ihis
reason, section 2 of article 5 of the concession, which deals with exemption from
dues (on imports) and taxes, in all probability and icasoning b\ analogy and also
according to the accepted terms of that time and the piesent day, ielates to the
special and idiomatic [sic j meaning of the words taxes and dues and not to
the meaning " Government impositions, since foi this reason stamp tax was
made an exception thereto. From this clear statement it can be gatheied that
internal taxes were meant and that the matter had no connexion whatsoevei with
customs duties on imports from abroad. On the othei hand, as fiom the year
1302 onward some of the articles imported, destined foi the wot king of the bank
(not for the use of employees and staff of the bank), such as bank-notes, were
accorded exemption from customs duties, and a decision was issued on the
25th Jady, 1302 (the 16th January, 1924), in respect of exemption of the bank's
new notes from the payment of customs duties, it appears that the Government,
in recent years, gave permission for exemption (from customs duties) in respect
of articles destined for the working of the bank. |
Although this permission was, of course, optional, and the issue of the
decision by the Government does not necessarily arise out of an interpretation of
the concession and does not affect the rights of the Government on the principle
of the matter, and the Government can, whenever they wish, cancel the decision,
the officials of the Government, hoping that the Imperial Bank will help and
co-operate with the Government in every way in the affairs relating to the
interests of the country beyond the limit to which they (the bank) are bound by
virtue of their concession, have permitted that the practice which was till recently
followed in respect of the exemption (from customs duties) of the imports relating
to the working of the bank should be continued.
Dated Murdad 2, 1312 (July 24. 1933).
g furnish
Wilkinson.
If you have no
i tlie contrary,
him!
any supp
inform the
i tkir decision in
jt of customs due;
J tkir concessio
Lj do not agree ^
I ii of the 24th Jul
11 shall be glad
k taken in this m