IOR/L/PS/10/1222/2

Correspondence, minutes, memoranda, and other papers concerning the question of a tax exemption on date gardens in Iraq belonging to the Shaikh of Kuwait and the Shaikh of Mohammerah. The papers cover: updates and developments on the situation; the suggestion that the Iraqi Government attempt to purchase the gardens; the suggestion of financial assistance to the shaikhs in meeting proposed payments to the Government of Iraq; discussion of changes in the taxation system in Iraq, enforced by new laws (see folios 1011-1037); records of interdepartmental meetings held at the Colonial Office to discuss the matter; the question of compensation for any taxation imposed by Iraq; and discussion of the legal aspect of the question, including the paper 'Case for the Opinion of the Law Officers of the Crown' (folios 635-651).

Principal correspondents include: the Foreign Office; the High Commissioner in Iraq; the Political Resident in the Persian Gulf; the Colonial Office; the Treasury; the Government of India, Foreign and Political Department; the Political Agent, Kuwait; and officials of the Government of Iraq.