IOR/R/15/5/138

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. The correspondence is mainly about the taxation imposed on the gardens by the Iraqi Government.

British officials discuss statements of claims which cover the years 1932 and 1933, and which were submitted by the Shaikh of Kuwait and by Mirza Muhammad, Agent in Iraq to Shaikh Khaz'al, in respect of the losses both shaikhs suffered because of the imposition of the taxation system called Istihlak (consumption) tax. The shaikhs claim that the Iraqi Government has imposed the Istihlak tax system despite the fact that the gardens were exempted from taxations for the years 1932-1933.

The volume contains statements on taxation paid on the Shaikh of Kuwait’s estates in Iraq for the years 1934-1937. These statements are in Arabic and English and they were distributed among the Political Agency, Kuwait, and the Residency, Bushire. The volume also contains a report (ff 81-90) of the administration and management of the properties of the Ruler of Kuwait in the years 1933-1934 sent by the Shaikh’s general agent, Jacob Gabriel, to the Political Agent, Kuwait.

The volume also contains correspondence between British officials discussing the question of compensation for the loss of income from the date gardens in Iraq belonging to the late Shaikh Khaz‘al, and the British Government’s decision to treat his heirs with the same level of respect.

The main correspondence is between the Political Resident, Bushire, the Political Agent, Kuwait, British Ambassador, Baghdad, the India Office, London, the Foreign Office, London and the Ruler of Kuwait.