IOR/R/15/1/448

The volume contains copies of various budget reports for the State of Muscat, forwarded by the Political Agent Muscat to the Political Resident during the period July 1927 to March 1932. The list of reports sent to the Political Resident are as follows:

• Six-month statement of actual revenues and expenditure, ending 30 June 1927, sent by Bertram Thomas, Finance Minister to the Government of Muscat (folios 3-10);
• Muscat state budget for 1928, sent by Thomas (folios 11-34);
• Muscat state budget estimates for 1929, sent by Thomas (folios 35-58);
• Muscat state budget for 1930, sent by Thomas (folios 60-81);
• Revised budget estimates for 1931, sent by Said bin Taimur [Sa‘īd ibn Taymūr], President, Council of Ministers (folios 85-100);
• State budget for seven months to end July 1931, sent by Sa‘īd ibn Taymūr and prepared by Malik Duli Chand (folios 113-17);
• Statements of revenues collected and expenditure incurred, eight months to end August 1931, sent by Sa‘īd ibn Taymūr and prepared by Malik Duli Chand (folios 126-28);
• Statements of revenues collected and expenditure incurred, nine months to end September 1931, sent by Sa‘īd ibn Taymūr and prepared by Malik Duli Chand (folios 158-63);
• Statements of revenues collected and expenditure incurred, ten months to end October 1931, prepared by Chand (folios 165-67);
• Statements of revenues collected and expenditure incurred, eleven months to end November 1931, prepared by Chand (folios 168-70);
• Statement of budget estimates for the year 1932, sent by Sa‘īd ibn Taymūr (folios 177-91);
• Statement of revenue and expenditure for Muscat State for 1931, prepared by Chand (folios 192-95);
• Budget estimates for 1933 for customs and revenues (folios 198-201);
• Revenue and expenditure for January 1932 (folios 202-04);
• Revenue and expenditure for February 1932 (folios 205-07);
• Statements of revenue and expenditure for the quarter ending March 1932 (folios 208-15).

The volume covers a period of financial instability in Muscat, in which correspondence is exchanged between the Political Agent and Political Resident, discussing what measures could be taken to cut budgets and pay debts. Areas of the Muscat state’s budget under consideration include the Muscat Levy Corps, the Muscat civil list, marine facilities, and the State’s customs and revenue department.

The volume also contains:

• Financial details of the Muscat State Customs Establishment: a list of employees, posts, and previous and new pay and allowances (two copies, folios 137-57);
• Memorandum from the Political Agent Muscat to the Political Resident, dated 10 December 1931, an analysis of the Muscat budget based on the submission of monthly statements that began in July 1931 (folios 171-76);
• Notes on the Zanzibar and arms traffic subsidies, both included in the volume’s office notes (folios 222-23).