IOR/R/15/5/137

The volume contains correspondence related to the date gardens owned by the Shaikh of Kuwait, Aḥmad al-Jābir Āl Ṣabāḥ, and the Shaikh of Mohammerah, Khaz'al al-Ka'bi, in southern Iraq. A particular taxation system called Istihlak (consumption) tax has been imposed by the Iraqi Government on the produce of the gardens. British Officials discuss payment of export duty on garden produce from the Shaikh of Kuwait’s gardens in Iraq, and the allegations made by the Shaikh of Kuwait against the customs authorities at Faw.

The British Ambassador in Baghdad reports that because of the enforcement of the new tax law, the Iraqi Government is no longer able to make exempt from taxes the Shaikh‘s gardens' produce that has been exported from Iraq for the personal use of the Shaikh.

The volume includes a copy of minutes of a conference on the Shaikh’s date gardens held in Baghdad and minutes of an interdepartmental meeting held in London in regards to the gardens issue.

The Political Agent, Kuwait, asks the Shaikh of Kuwait to provide full and detailed statements showing all payments and losses resulting from the imposition of Istihlak tax by the Iraqi Government. The Shaikh in turn provides six statements (ff 194-221):

• Statement I. Showing the amount levied as Istihlak tax from merchants purchasing and exporting dates in 1932.
• Statement II. Showing the amount levied as Istihlak tax from merchants purchasing and exporting dates in 1933.
• Statement III. Showing the amount levied from the Shaikh as Istihlak tax and under the heading 'Customs duties' on articles exported for the Shaikh’s private consumption.
• Statement IV. Showing the quantities of dates which the Shaikh was obliged to surrender from his own share to the fellaheen (peasants) working in his gardens under the Istihlak tax.
• Statement V. Showing the losses sustained by the Shaikh as a result of the disobedience of the fellaheen due to the introduction of the Istihlak tax.
• Statement VI. Showing the grand total of the above lists.