Page 139 - UAE Truncal States

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Clwp I or Throe

in the autumn depending on the size of the boat. There was also a
royalty of 75 Rupees on every pearl that was worth more than 1,000
Rupees, and a commission was taken by the Ruler on the sale of all
pearls at Dalma island.
During that same period (ornz was the lax collected usually in the
spring at the rale of between 2\ and 10 M.T. Dollars per diver/hauler
team (called qallah) at all ports except Hamrlyah and I-IIrah.
However, relatives, friends, officials and servants of the Ruler were
exempt from paying taxes. In Sharjah town these exemptions
represented one third of the gross revenue of the port, amounting to
30,700 Rupees because 71 boats and 1,317 men were exempt. In
Dubai more than half the revenue due to the Ruler was waived, but
the 210 exempted boats (out of a total of 335 boats) had to pay for the
cost of 100 beduin employed to guard the town. In Abu Dhabi only 21
boats and 315 men were exempt, which meant a loss of 2,000 Rupees
in revenues; in this case the Ruler paid for the cost of maintaining
guards, which amounted to 1,450 Rupees.75 The system of taxation
did not only vary between one port of the Trucial Coast and another,
but it was also subject to significant changes due to the local changes
of regime as well as to fluctuations in this important industry. In the
case of Abu Dhabi these changes are well documented.
The system of taxation in use during the first decade of the 20th
century on Dalma island was described, in even more detail than in
the Gazetteer, by the Residency Agent in Sharjah in a memorandum
in the following sentences: “Dalma island is thickly populated during
diving seasons, being visited by the natives of Katr, Bahrein, Lingah
and the towns on the Arab Coast, who are dealing in pearls and
miscellaneous goods. They pay the Chief of Abu Dhabi a tax (at the
rate of) 40 or 30 M.T. Dollars for every merchant and 10 or 6 M.T.
Dollars for every petty pearl dealer (Tawwash) whose capital
amounts to Rupees 1000/- more or less. The Chief of Abu Dhabi also
levies a tax, ‘Arziyeh\ of one M.T. Dollar on the lodging of every pearl
dealer. He also takes one half of the profit gained by pearl dealers I
who buy precious pearls from the subjects of Abu Dhabi. For
instance, if anyone bought 2 or 3 pearls for Rupees 10,000/- and sold
them for Rupees 12,000/- a half of the profit will be for the Chief of
Abu Dhabi. This [rule] applies to the pearls on which people of Abu
Dhabi have no claims (that is to say, on which they have paid no
advance). As regards the pearls on which there are claims by the I
people of Abu Dhabi, the Chief himself settles with them as regards
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