Page 193 - Records of Bahrain (3) (ii)_Neat
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                           Bahraini relations with Ibn Sa'ud, 1920        609


                                     (8)
                      ooot of living,made It neooosary to do something. Be
                      ordered full 8$ Guntomo Duty to bo charged on oil
                      goods landed on hlo pier, whether consigned to Mainland
                      or not.
                      (3)  lie oonoidero It 1s hlo.right to charge what «us-
                      tome Duty he lilcee provided he dooa not exceod 8^5 duty,
                      oe fixed by treaty wi.th Bin Majesty's Government' (When
                      asked to quote number and date of treaty, he referred,
                      to artlole 4 of Treaty lo. 8, page 0 of Treaties and
                      undertakings In force between He Majesty's Government
                      and Ruler of Bahrain (copy attached).
                      (4)  Be complains that Bln Eaudohargeo 1$ Customs on
                      his subjects when talcing goods in t/> OJair and Qatif.,
                      and that,therefore, Bln Baud has no right to oomplain,
                      if his own subjects have to pay full duty on goods
                     using Bahrain Guotoms Bouse as a store godown, even if
                      such goods did not enter the town.
                      (8) If he wont back to the 8$r i» rule, an in foroe
                      prior to 19 lfl, he feared hie revenues would be enor­
                      mously reduced and he could not afford euoh loss..

               6.      Moving oonveraod fully on the subject with both
            Shaikh xsa and Bin Baud, I am of pplnlon that Shaikh Isa Is In
            the wrong for the following reasons i-
                ( 1) The treaty which ho quotes has nothing to do with the
                oase and refero to British subjeots only.
                (8) Customs Department, I believe, all over the world, do
                not charge Import Tax on goods until such goods are actually
                passed through the Customs Bouse of the land to whloh they
                goo^j are consigned.
                       Further, his oomplaint ttyat his Customs•receipts und
            «saa be greatly reduced if he foregoes the newly Imposed tax,may
            be quite true, but if he were a decent ruler and made any attempt!
            at all to rule properly, he would know that he  could raise reve­
            nues by suoh- legitimate means as
                (a)  numbering and taxing his lative Sailing Graft.                         ■
                                                                                            .
                (b)  Taxing pearling boats.
                (o) Selling' some of his innumerable gardens to the inhabi-
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