IOR/L/PS/12/2886

The file contains papers mostly relating to the following: the objections of HM Government to Article 6 of the draft Iraq Salaries and Allowances Tax Law of 1930; and the liability of British aircraft and shipping companies operating in Iraq to income tax under Article 29 of the Iraq Income Tax Third Amendment Law of 1933 (these papers mainly concern shipping companies).

The file also includes papers relating to matters including: the right of the Euphrates Tigris Steam Navigation Company to navigate the rivers Tigris and Euphrates; alleged excessive freight rates on Iraqi exports; and the status of the Mesopotamia Persia Corporation Limited.

The papers largely consist of India Office minute papers, and correspondence and copy correspondence between the following: the India Office and the Colonial Office; the Foreign Office and the Colonial Office; the High Commissioner for Iraq and the Secretary of State for the Colonies; and HM Ambassador to Iraq (HM Representative at Baghdad) (with enclosures) and the Secretary of State for Foreign Affairs.

The file includes three documents in French: copies of Vizierial letters of 2 April 1846 and 20 June 1862, and a copy of a firman issued on 29 December 1834.

The file includes a divider, which gives a list of correspondence references contained in the file by year. This is placed at the back of the correspondence.