Abstract: This file concerns protests by Petroleum Development (Qatar) Limited to the British Political Agent at Bahrain regarding the plan of Shaikh ‘Abdullāh bin Jāsim Āl Thānī, the Ruler of Qatar, to impose a system of taxation on its employees and the question of whether this breaches Article 10 of the Qatar Oil Concession. Correspondents in this file include: Lieutenant-Colonel Charles Geoffrey Prior, Political Resident in the Persian Gulf at Bushire; Major Reginald George Evelin Alban, Political Agent at Bahrain; Ernest Vincent Packer, Petroleum Development (Qatar) Limited; and the India Office, London.Physical description: Foliation: the foliation sequence commences at the front cover with 1 and terminates at the back cover with 15; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio. A previous foliation sequence, which is also circled, has been superseded and therefore crossed out.
Abstract: The item consists of copies and extracts of correspondence and minutes cited in, or enclosed with, a Political Letter from the Government of Bombay to the East India Company Court of Directors, 31 August 1847. A copy of this Political Letter can be found at IOR/F/4/2238/112322, alongside details of further enclosures. The item is the thirteenth in a series of fifty-nine items on events in the Persian Gulf.The item contains a memorandum on the taxation system within the Province of Fars, composed by Lieutenant Arnold Burrowes Kemball, Assistant Resident in the Persian Gulf (folios 334-339). As well as information on the general system, Kemball’s memorandum also includes an example of rates levied from the villages of Reshehr. The memorandum was requested by HM Minister at the Court of Persia [Iran] and forwarded by Major Samuel Hennell, Resident in the Persian Gulf, to the Government of Bombay. The Governor of Bombay’s comments are included.The title page of the item contains the following references: ‘Bombay Political Department’, ‘Draft No. 345/48’, ‘Collection No. 2 of No. 107, Vol: 13.’ and ‘Examiner’s Office’.Physical description: Foliation: the foliation sequence for this description (used for referencing) commences at f 331, and terminates at f 340, as it is part of a larger physical volume; these numbers are written in pencil, are circled, and are located in the bottom right corner of the recto side of each folio.Pagination: the item also contains an original pagination sequence.
Abstract: This item consists of copies of correspondence and consultations cited in, or enclosed with, a political letter from the Government of Bombay, which appears in IOR/F/4/2445/134344. The correspondents are Lieutenant-Colonel Samuel Hennell, Political Agent in the Persian Gulf and Lieutenant-Colonel Justin Sheil, HM Ambassador to Tehran. It is the third in a series of twenty-one items on events in the Persian Gulf.The item concerns a discussion of the taxes of the province of Fars, with Hennell supplying information on the nature of the different taxes, the method of collection, and the amount raised. The item includes a table of villages with the amounts raised by different taxes.The item contains a contents page and the title page of the item contains the following references: ‘Draft N 34 – 1852’, and ‘Collection No 32’.Physical description: Foliation: the foliation sequence (used for referencing) commences at the first folio with f 143, and terminates at f 150, as it is part of a larger physical volume; these numbers are written in pencil, are circled, and are located in the bottom right corner of the recto side of each folio.Pagination: the item also contains an original pagination sequence.
Abstract: The volume contains correspondence between the India Office (Maurice Clauson), the Bahrain Petroleum Company (Hamilton R Ballantyne), the Political Resident in the Persian Gulf (Trenchard Craven Fowle, Percy Gordon Loch) , the Political Agent at Bahrain (Percy Gordon Loch), and the Government of Bahrain (Shaikh Ḥamad bin ‘Īsá Āl Khalīfah, Charles Dalyrmple Belgrave) regarding the Bahrain Petroleum Company (BAPCO)’s wish to erect an oil refinery in Bahrain.The primary subject of discussion in the volume is the Bahrain Petroleum Company’s interest in erecting a refinery in Bahrain; the possible markets for oil produced by it; the Admiralty’s interest in the potential value of access to petrol during wartime conditions; and the possibility of using a refinery in Bahrain to refine imported oil. Also discussed is the Company’s interest in securing further tax exemptions from the Bahrain Government in relation to establishing a refinery; an agreement to increase the minimum amount of royalty paid by BAPCO to the Bahrain Government; and the desire of the Shaikh of Bahrain to ensure that every effort would be made to employ Bahraini subjects at the refinery once complete.Other matters discussed in the volume include:BAPCO’s intention of loaning American refinery construction workers from the Standard Oil Company of California to work on construction of the refinery at Bahrain, and arrangements with the British Consul-General in San Francisco (Cyril H Cane) for the issuing of visas to the relevant individuals;the drafting of a deed which would modify the mining lease between BAPCO and the Government of Bahrain in order to enable the erection of a refinery in Bahrain, and the procedures required for its signature in Bahrain. A copy of the original mining lease can be found at folios 6-16, and a copy of the deed modifying the lease can be found at folios 167-170.BAPCO’s intention of attempting to acquire some of the plant for the refinery from Germany and the need for the plant to be accompanied by 2 Germans to assist in its erection and to oversee the training of BAPCO staff in its use.A series of file notes which were maintained as a record of the correspondence in the volume can be found at folios 213-217.Physical description: Foliation: The main foliation sequence (used for referencing) commences at the front cover, and terminates at the inside back cover; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio. An additional mixed foliation/pagination sequence is also present in parallel between ff 6-217; these numbers are also written in pencil, but are not circled. The parallel sequence is located in the same position as the main sequence, although some folios are also numbered on the verso.
Abstract: Correspondence, chiefly received from but also sent to, the Director of Customs in Bahrain (Claud Cranbrook Lewis DeGrenier). The majority of the correspondence is official, and relates to miscellaneous trade and customs matters in Bahrain. Aside from general correspondence, memoranda and notices (for example, announcing trade regulations, customs house opening hours), other correspondence in the file includes:a letter from the French pearl merchant David Bienenfeld, dated 1928, requesting permission to bring a wireless radio into Bahrain (ff 7-8);a letter and statement on rice imports into Bahrain for the period May 1927 to May 1928 (ff 15-16);correspondence dated 1929, with a copy of an invoice in German, relating to the import into Bahrain of matches from the Berlin branch of the Handelsvertretung der Udssr in Deutschland (Mercantile Department of the Soviet Government in Germany, ff 23-27);statistical tables detailing the numbers and total tonnage of steamers entering and leaving the port of Bahrain for the years 1928 and 1929 (ff 37-39);a summary of the numbers of packages landed at various Persian Gulf ports for the months August to November 1931 (f 52) and November 1931 to January 1932 (f 61);correspondence dated 1932 relating to changes to the system for
khanchia(a customs tax collected on imports), including a petition signed by many of Bahrain’s merchants, objecting to these changes (ff 54-56, f 63);details of the British India Steam Navigation Company’s ‘engagements’ at various ports in the Persian Gulf for the months February to June 1932 (expressed in numbers of packages discharged, ff 65-69, f 74);a 1932 letter (in Arabic with English translation) from prominent Njdy [Nejdi] merchants in Bahrain, requesting a definition of the territorial limits of Bahrain Port (ff 70-72).Physical description: Foliation: The foliation sequence commences at the front cover with 1 and terminates at the inside back cover with 80; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio. An additional foliation sequence is also present in parallel between ff 4-78; these numbers are also written in pencil, but are not circled.
Abstract: This file contains letters, memos, budgetary ledgers primarily on judicial disputes between shopkeepers and the Manama Municipality. The disputes mainly pertain to the non-payment of Municipal Taxes. Few folios refer to disputes between individuals with the Manama Municipality arbitrating.Physical description: Foliation: the main foliation sequence (used for referencing) commences at the front cover with 1, and terminates at the inside back cover with 62; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio. An additional foliation sequence is present in parallel between ff 4-62; these numbers are also written in pencil, but are not circled.
Abstract: This file concerns actions to be taken by the British following reports that a number of shaikhs in the Shinas area of the Batinah coast are refusing to pay the zakat tax. The correspondence includes discussion of the following: whether threats or a demonstration are required to secure payment from the shaikhs, and whether an air reconnaissance of the area would have the desired effect of ensuring the payment of taxes. Also included is an account of a tour of the Batinah coast, undertaken by the Assistant Financial Adviser to Muscat State.The Arabic language material consists of a letter dated 11 November 1933 from the Political Resident in the Persian Gulf to the Sultan of Muscat and Oman, which also appears in English. Other correspondents include the following: Political Agent and Consul at Muscat, Major Claude Edward Urquhart Bremner; Air Officer Commanding, Baghdad.Physical description: Foliation: the foliation sequence (used for referencing) commences at the front cover with 1, and terminates at the inside back cover with 42; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio.
Abstract: Correspondence relating to securities in the Government of India, held by the Government of Bahrain. The correspondence specifically concerns certificates for these securities, forwarded by the Adviser to the Government of Bahrain (Charles Dalrymple Belgrave) to the Indian Income Tax authorities, via the Political Agent in Bahrain and the Secretary to the Political Resident in the Persian Gulf. The certificates referred to in the correspondence are not included in the file.Physical description: The foliation sequence commences at the front cover with 1 and terminates at the inside back cover with 22; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio.An additional foliation sequence is also present in parallel between ff 2-12; these numbers are also written in pencil, but are not circled.
Abstract: 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. In particular, the correspondence concerns the Government of Iraq's intention to end the immunity from taxation (on the gardens) that had been granted to the former ruler of Kuwait, Shaikh Mubārak Āl Ṣabāḥ, and the Shaikh of Mohammerah by the British Government in return for their military support against the Ottoman Empire in the First World War. The volume contains letters (ff 16-20), dated November 1914, from the British Resident and Consulate-General, Bushire, Persian Gulf, to both shaikhs in respect to this issue. The volume also contains correspondence between British officials discussing the British Government's obligations to Kuwait and how it should react to the Government of Iraq's plans.The Iraq Government had considered and continues to consider that the exemption from taxation is illegal. This issue was discussed in an extract of an article that appeared in
Al-Iraqnewspaper and published in 1927, in which the writer gives the exact amount (12.000 Turkish gold liras per year, or 100.000 in the past 7 years) Iraq was losing annually as a result of the exemption from taxes granted to the two shaikhs.The British officials had direct correspondence with the Council of Ministers, Iraq. They conveyed the British Government’s approval to the Government of Iraq to open up direct negotiations with the Shaikhs of Kuwait and Mohammerah regarding their revenue exemptions. Correspondence between the High Commissioner, Baghdad, and the Government of Iraq were made as early as 1924 in regard to the issue. The correspondence between the British officials includes articles of the Anglo-Iraq Treaties as well as reports prepared by the Law Officer of the Crown, Downing Street (ff 116-123).The volume also contains correspondence between Sayid Hamid Bey Al-Naqib, Basra Deputy to the Ruler of Kuwait, and Shaikh Aḥmad al-Jābir conveying to him the procedures taking place in Iraq regarding his date gardens. Al-Naqib also paid visits to the Shaikh on behalf of the Government of Iraq. The volume also includes statements of the properties of both Shaikhs between the years 1914-1928.Physical description: Foliation: the main foliation sequence (used for referencing) commences at the inside front cover with 1 and terminates at the inside back cover with 318; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio.Additional foliation sequences are present in parallel between ff 4-313; these numbers are also written in pencil but, where circled, are crossed through.
Abstract: 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
Istihlaktax 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.Physical description: Foliation: the foliation sequence for this description commences at the inside front cover with 1, and terminates at the inside back cover with 271; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio. An additional foliation sequence is present in parallel between ff 150-266; these numbers are also written in pencil, but are not circled. A previous foliation sequence, which is also circled, has been superseded and therefore crossed out.
Abstract: The file contains correspondence by the Political Resident, Bushire, to the Political Agent, Kuwait, asking him to remind the Shaikh of Kuwait to prepare a report related to the
Istihlak(consumption) tax he paid on the produce of his date gardens in Iraq in 1938 and 1939. The Shaikh wrote back promising to prepare the required report.Physical description: Foliation: the main foliation sequence (used for referencing) commences at the front cover with 1, and terminates at the inside back cover with 5; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio. An additional foliation sequence is present in parallel between ff 2-4; these numbers are also written in pencil, but are not circled.
Abstract: This file is a continuation from IOR/R/15/5/151. It contains correspondence, memoranda and legal papers regarding lawsuits brought against the Shaikh of Kuwait [Aḥmad al-Jābir Āl Ṣabāḥ] by the heirs of the former owners of the Al Faddaghiyeh, Al Bashiyah and Al Fao properties, and efforts on behalf of the Shaikh to reclaim the properties. The papers discuss: the application of Land Settlement Procedure in the Bashiyah, Fao and Faddahiyeh cases; an amendment to the Land Settlement Law which potentially prevents non-Iraqi nationals from owning property in Iraq; updates on the various hearings and appeals being held in the Iraqi courts; arrangements for powers of attorney to be granted to and by the Shaikh; changes in the Shaikh's legal representation, following the conscription of representative Abdul Jalil Partu into the army, and later his appointment as Mayor of Basra; the occupation of the Fao fish and meat markets by the Fao municipality; and the actions of the Andrew Weir and Co monopoly in blocking the export of dates from the gardens.The file primarily consists of correspondence between the Political Resident in the Persian Gulf, the Foreign Office, the India Office Political Department, the Political Agent at Kuwait, and HM Ambassador to Iraq. It also contains letters received from the Shaikh of Kuwait (Shaikh Aḥmad al-Jābir Āl Ṣabāḥ), the Shaikh's son and acting representative in Basra (Shaikh Muḥammad Āl Ṣabāḥ), the Shaikh's secretary (Abdulla Mulla Saleh) and the Shaikh's lawyers (Abdul Jalil Partu, Sulaiman Faidhi, and Nasrat al-Faresi) as well as copies of outgoing letters to them.The file contains the following legal documents (English translations unless otherwise stated):Decision of the Basra Land Board regarding the ownership of the Bashiyah property, f 5.Copy of the Land Settlement Law Amendment, taken from
Al Waqayi' al 'Iraqiyyah, f 9.Documents served by the Government of Iraq on the Al Sabah family regarding the Fao Nahiyah properties, ff 33-34.Documents issued by a Committee formed to settle the dispute between the heirs of Mohd and Jarrah Pasha and their Unvle Mubarak Pasha Al Sabah regarding shares in his estate, ff 42-50.Decision of the Land Settlement Board regarding the appeal against the Fao ruling, ff 69-74.Various Power of Attorney documents, ff 80-81, 129-131, 138-145.Decision of the Land Settlement Board regarding the claim of Hababa al Ghuneem, ff 322-323.The papers continue under reference IOR/R/15/5/153.Physical description: Foliation: the main foliation sequence (used for referencing) commences at the front cover with 1, and terminates at the inside back cover with 338; these numbers are written in pencil, are circled, and are located in the top right corner of the recto side of each folio. Additional foliation sequences are also present in parallel between ff 2-337; these numbers are also written in pencil, but are not circled.