"تقارير إدارة أقسام ومناطق الأراضي المحتلة في بلاد الرافدين لسنة ١٩١٨. المجلد I" [و‎‎٥‎٠] (٤٧٠/١٠٤)

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streets of Najaf and Kufah without delay, and provision has been made for the
levelling and paving of the main bazaar, coupled with the demolition of its very
unsatisfactory approach.
An excellent form of taxation for Najaf would be provided by the acquisition
by the Municipality of the tramway to Kufah, and the institution of a service of
motor or electric trams. Under the present agreement the tramway becomes the
property of Government at the end of 30 years. The price of the rails should not
be prohibitive if this is taken into account, and the profits would be a source
of considerable income to the town and of considerable saving to the travelling
public.
The accompanying graphs will show the comparative success in the taxation
of Najaf and Kufah in 1918.
In the past year considerable advance has been made in the collection of taxes
in both towns.
In the former the receipts of the quarter ending December 1918 are 25 per cent,
more than those of the preceding quarter, while at Kufah the receipts have been
more than tripled since the beginning of the year.
Unfortunately, figures for Najaf previous to June 1918 are not available, as
they were lost during the disturbances. The increased receipts are due to improved
training of the staff, and to the fact that direct collection has entirely superseded
the system of farms, which had to be adopted at the beginning of the year owing
to lack of personne].
House Tax .—Receipts from this tax under its various pseudonyms at Najaf
have hitherto been the reverse of satisfactory.
This should be the easiest of all taxes to administer, and is a particularly
equitable form of taxation.
Unfortunately the citizens of Najaf have no idea of any responsibility towards
their town, and at present nearly half of the populace is excused or manages to
evade payment of this tax. A census and detailed list of the houses in Najaf is
being prepared, and will shortly be finished.
It is intended to collect 10 per cent, on the rental of each house from the
1st of April, instead of the nominal amounts collected at present. This will cause
great opposition, and a few lessons will have to be made to enforce obedience.
Najaf cannot continue to behave like a spoilt and ignorant child, and considerable
firmness is necessary at the present time, and will be in the future, to deal successfully
with its whims and fancies. This list is being prepared in such a way that evasion
on the part of the tax collectors will be traceable at once.
Every kind of influence will be brought to bear to oppose the enforcement of
this tax, which will produce scores of letters from the ‘Ulama calling attention to
the extreme poverty of their clients, and the fact that many houses should be
excused as they contain “ hujrahs,” in which rest the holy dead. If the requests
of the ‘Ulama are regretfully declined, and no exceptions are made to this just
taxation, opposition will dwindle and disappear at the end of two or three months.
No difficulties are anticipated in the collection of the revised house tax from
Kufah.
Water Tax .—Water for Najaf is at present brought by a small canal from
Abu Sukhair, and thence in mussacks on donkeys up the hill into the town for
distribution. Two pumps have to work almost continuously throughout the year
to fill this, and the expenses incurred by the working of the pumps and the clearing
of the canal have been paid from general revenues at an average cost of about
Rs. 1,500/— per month. It is proposed that the . town shall make itself responsible
for this expenditure in the ensuing 3 ^ear, and to find the necessary money it will
be necessary to increase the cost of each skin of water by half an anna. The
payment of this small amount will not bear heavily on any of the people, who are
protected by municipal regulation of the charges of saqks, whom indispensability
had previously rendered tyrannical.
At Kufah the necessity for no such tax arises, but a provision of a filtered
drinking water supply will be of great benefit.
Building Tax .—This has not been hitherto a great source of income to either
municipality, chiefly owing to unrest and uncertainty. It is known that many
desire to build at Kufah and at Najaf, but this is not to be encouraged until a town
planner is able to visit the district and give advice on the nature and sites of new
buildings at Najaf and Kufah.
* 10 1162—1 d 3