IOR/L/PS/10/361

The file is concerned with diplomatic and consular expenditure in Persia, the Persian Gulf, and Siam, which is shared by both the Imperial (London) and Indian Governments. The papers therefore focus on financial adjustments to be made between the India Office and the Foreign Office. Accounts of this expenditure can therefore be found within the file, along with supplementary correspondence. This correspondence is concerned with querying or disputing items of expenditure, or with changes to accounting practices. This correspondence is primarily between officials of the India Office and the Foreign Office, with occasional reference made to the Government of India, and occasional submissions to the Secretary of State for India.

Specific matters discussed within the file include the following: an overspend on a survey for the Mohammerah-Burujird Railway undertaken by Captain Wilson (ff 171-180), expenditure on additional consular escort at Shiraz and Meshed (ff 45-48, 114-117, and 63-66 for specific detail of charges for Shiraz), and the revision of the rates at which leave and pensions are calculated (ff 70-100).

The following sets of financial papers can be found within:

• expenditure by the Imperial Government in Persia, and at Nakawn Lampang (Lakhon) and Chiengmai. Statements for the following years can be found within the file: 1910-11 and 1911-12 (ff 228-232), 1911-12 and 1912-13 (ff 160-164), 1912-13 and 1913-14 (ff 80-85);
• expenditure by the Government of India compared with the previous financial year; each statement contains a supplement on expenditure at Bahrein [Bahrain], Koweit [Kuwait], and Maskat [Muscat]. Statements for the following years can be found within the file: 1911-12 (ff 189-200 and ff 213-224, two copies), 1912-13 (ff 153-155), and 1913-14 (ff 49-61);
• specific statements are also supplied for expenditure on the Koweit Agency as follows: 1911-12 (ff 206-209 and ff 234-236, two copes), 1912-13 (ff 153-155), and 1913-14 (ff 42-43);
• records of financial adjustments made between the India Office and the Foreign Office between 1900-01 to 1915-16: see ff 33-36, ff 148-151, and ff 201-205.

The creation dates cover the bulk of papers within the file. However, a printed copy of a letter from 16 May 1895 with enclosures dating back to 2 March 1895 has also been included (folios 67-69). It concerns charges in connection with the administration of criminal justice under the Persian Coast and Islands Order in Council (1889).

Each part includes a divider which gives the subject and part numbers, the year the subject file was opened, the subject heading, and a list of correspondence references contained in that part by year. This is placed at the back of the correspondence.