"تقارير إدارة أقسام ومناطق الأراضي المحتلة في بلاد الرافدين لسنة ١٩١٨. المجلد I" [ظ‎‎٩‎٤] (٤٧٠/١٩٣)

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4. If my proposals are adopted it will be necessary to make some arrangements to see that
vegetables going to Musaiyib from elsewhere are not taxed again. This should not be difficult, all
that would be required would be a certificate from the mamur.
5. Telegraphic orders are requested, as, if my proposals are accepted, I will suspend the activities
of the vegetable mamur from 1st May.
6. The assessment of shitwi vegetables, which are not grown on jowahs, can be considered later.
to escape tax as most kinds of vegetables have their particular regulation size of jowah, which is roughly
adhered to, e.g., melons are grown on long jowahs, tomatoes on short, and so on. One-fifth is apparently
taken on lift and flow vegetables alike.
Copy of A.P.O. Musaiyib’s 1456 of 20th September 1918 to F.R.O., Baghdad.
Reference my 724 of 10th May 1918.
karads and flow land.
I therefore propose to collect the vegetable tax on the following scale per jowah :—
Mudawwarah flow land paying 40 per cent., Rs. 1/8 per jowah.
Mudawwarah karad land paying 20 per cent., Re. 1/- per jowah,
Tapu flow land paying 20 per cent., 0/12/0.
Tapu mulk karad land paying 10 per cent., 0/8/-.
The total tax on this scale will be Rs. 67,916/12/0.
Copy of Revenue and Financial Secretary’s No. 13,033 of 6th October 1918.
Your memo. 1456 of 20th September 1918; subject, assessment of vegetable tax.
Since the receipt of your letter I have discussed its contents personally with you, and understand
that you have already announced and given effect to the proposals contained therein. These proposals
involve orders on two separate points : firstly, that we revert to the principle of differentiation of
assessment rates in accordance with the previous custom on the different classes of land. The scale
which you propose is :—
1. (i) Mudawwarah flow land - - - . . - 40 per cent
The announcement having been made by you is confirmed for this year; but it is for consideration,
and I ask your views on the point whether the 40 per cent, on flow lands should not be reduced, as in
the case of grain tax, to 36 per cent.
2. The second principle involved is your assessment converted to cash per jowah. This you set
at Rs. 5 per jowah on karad, and Rs. 3/12 per jowah on flow lands. I consider this assessment light;
but, again, as you have announced it, I am prepared to confirm it as a temporary measure for this year*
I should be glad to hear from you what you consider the average outturn of a jowah. In the Khaniqin
district a jowah normally consists of 500 plants, and though the number would be less in your area
I send you this figure for purposes of comparison.
1. ^ee attached copies of my original proposals to F.R.O. (605 of 15/4/18 and 724 of 10/5/18). The
proposal to tax at Re. 1/- per jowah was accepted by the First Revenue Officer. The Re. 1 was to
represent the khums taken on miri karads and on tapu flow land. Oonseonp>ntlv iIia rm a™
(Signed) J. S. Thomson, A.P.O.
Paragraph 1 of 724 of 10th May 1918 to F.R.O., Baghdad.
Reference your wire No. 3755 of 26th April.
My proposed tax of Re. 1 per jowah was meant to represent one-fifth, and to be so framed as to
cover all kinds and sizes of jowahs. I think there is very little danger of people extending their jowahs
karads.
The tax of Re. 1/- was meant to represent one-fifth, which is the share payable by mudawwarah
Ms.
I still think this is approximately correct, but I consider that we should differentiate between
(ii) Mudawwarah karad land
20
20
10
2. (i) Tapu flow land -
(ii) Tapu karad land
Copy to P.O., Hillah.
(Signed) C. C. Garbett.
Copy of Note on Collection of the Vegetable Tax, Musaiyib.