"تقارير إدارة أقسام ومناطق الأراضي المحتلة في بلاد الرافدين لسنة ١٩١٨. المجلد I" [و‎‎٤‎٢] (٤٧٠/٨٨)

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in kind, but actually through the medium of merchants, who paid cash to the Govern
ment and brought in in the open market in the fields themselves, the iltizam or
farm.
Dukhun is considered a spring crop in Shamiyah and produced a revenue of
Rs. 16,517/-, the conversion rate being Rs. 100/- per ton.
(9) Surmner Crop of 1918.—This is, of course, rice, though haricots, sesame,
millet, and mash are also grain. The revenue on these latter was taken in cash,
and amounted in round figures to Rs. 95,000/-.
The rice crop was a failure : fear of lack of water restricted the area to be sown;
actual lack of water damaged the sown area, and, finally, unexpected heavy rain
severely damaged the just harvested crop. Before the rain the Government share
had been estimated at approximately 5,000 tons, but the second estimation, under
taken after the rain, reduced the assessment to 4,100 tons. This will probably all
be paid in kind by the end of January. There is no doubt that lack of water caused
a loss of probably 1,000 tons of Government share in addition, owing to actual
death through draught or poor yield. Had the crop matured well we should have
got 6,000 tons. Had we from the beginning got our full share of summer water
we should have had at least 20,000 tons.
Next year 5,000 tons of Government share is estimated, as in the case of shitwi
to be taken in cash. It is impossible to be sanguine after the bitter experiences
of last year.
(10) Date Crop .—The tax on date-trees (see para. 6) varies considerably, and
is absurdly low. This year’s crop was a fine one, except in some parts of the Kufah
Shu‘bah, and resulted in a revenue of Rs. 95,000/-. There are a very large number
of young trees in the district, which must be the richest in ‘Iraq outside Basrah.
With more accurate methods of counting which it is hoped to devise before next
harvest and the increase due to the bearing of the young trees, Rs. 1,20,000/- is
expected as revenue. An all-round tax of 8 annas a tree would result in 2J lakhs
of revenue from this source.
(11) Vegetable Tax .—The various times at which portions of the district came
under control, our lack of knowledge, political events, and the generally unsatisfactory
nature of this tax alike made collection difficult. Collections amounted to
Rs. 50,000/-. In the district the usual system of farming was pursued; but in
Najaf, during the vegetable season, the tax was collected direct in the ‘alwah—
the great vegetable growing districts are Ruhabah and Ruhaimah in the desert.
This had surprising results, over Rs. 11,000/-being collected, while the highest bid
for the farm was Rs. 6,000/-, an interesting sidelight on the fact that direct control
always pays even though Mamurs are probably dishonest.
Next year the system of direct collection in the ‘alwahs at the place of sale is
being adopted throughout the Division, and the estimate for the year is Rs. 80,000/-
(12) Land Revenue in 1919-20.—The land revenue share of 37 per cent, is
clearly excessive, and the theory of paying back one-tenth of this to the responsible
revenue payer, eminently unsound.
There are too many responsible revenue payers in Shamiyah, and Government
should well be able to look after its own interests without having to pay non-officials
to help. It is recommended that the demand be reduced to one-third on miri land
and that this be taken in cash at a reasonable conversion rate.
The somewhat clumsy system of assessment will still have to be followed, as
a fixed revenue rate per masharah must await security of irrigation and tenure.
Karads are too few to warrant the placing of a fixed assessment on Karad land.
(b) Tapu .—The Tapu ownership of agricultural and garden land has already
been dealt with under “ Land Revenue.” For most of Najaf and Kufah house
propertv, Tapu deeds are possessed, and if staff is available a start might well be
made with the registration of this property. The registration of agricultural and
garden property should await an accurate land settlement.
(c) Waqf .—The only Waqfs in the Division are the Shi‘ah Waqfs of Najaf
and Kufah. ' Outside these towns there is no waqf property, though there is a
certain amount of property in the hands of Mujtahids, who administer it in the cause
of charity. The money distributed by the Mujtahids of Najaf comes under a
different 'heading and has been fully described in the note on the Municipality of
Najaf.
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