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17G                      Part III.
                           You must be guided by the stalo of the water in determining tho period of your return to
                       Baghdad, always bearing in mind, that as we aro in daily expectation of receiving intelligence
                       ns to tho nrrnngcmont* which may bo made for conveying the vessels for repair to India, you
                       will not bo authorized by any considerations whatover to protract your departuro so long as to
                       risk your being obliged by tho fall of tho water to remain during the hot weather, on the upper
                       Tigris.”
                           3S. An account of tho surveys done by tho officers of the Indian Navy in
                        Mesopotamia is given in Chapter XI (<).
                           (VI) British1 mercantile shipping on tho Tigris and replacement of
                                          Nilocris by Cornett 1845—52-
                           3D. Tho British merchants bad long been accustomed to trade with
                        Baghdad from Basrah, hut in 1840 two firms were established at Baghdad who
                          8co M»jr.r Rtnliuion'* letter dated 25th Novas’   carried on the trado with Basrah in country
                        ber 1816 pom.                 boats, some of which belonged to tho
                        firms and sailed under tho British flag.
                            40.  This primitivo method of conveying goods entailed much delay and
                        was attended with dangers from attacks from Arabs. There was therefore a
                        movement to introduce steamers on the river Tigris. But this was thwarted
                        by the opposition of the Pasha of Baghdad. Further difficulties arose as to the
                        dues payable by British owned vessels.
                            41.  Tho following two reports sent by Major Iiawlinson to tho British
                        Embassy deal at length with these matters and arc worth being quoted, as they
                        throw much light on the navigation of the rivors Tigris and Euphrates at tho
                        timo and before.
                                            Dated Baghdad, tho 3rd Soptembor 1815.
                             Prom—Major JUwlixsoh,
                             To-Sib Stbatfobd Oankino.
                           An application was made tome by the authorities of this place some months age for the
                        realization of certain duties, which where stated to be owing by various parties at Baghdad
                        enjoying English protection, either British or Russian subjects, or in virtue of their employ­
                        ment in the Government service.
                           I.objected to the demand at the time, on the ground of tho long period during which
                        British d«>pcndonts at this place had been exempted from similar liabilities and I imagined
                        that the plea had been admitted. It appears, however, that the authorities deemed it their
                        duty to r**fer tho question to Constantinople, and having received instructions, in reply to levy
                        the objectionable taxes on nil parties indiscriminately, they have again addressed me on the
                        subject, and have intimated that unless I can produce an order for special exemption, they
                        must at once proceed to a realization of the amount. Under these circumstances, I do myself
                        tho honor to present Your Excellency with a memorandum of tho claims, aud to subjoin a few
                        remarks in explanation of them.
                           About twenty-four years ago, a tix named " talibiych ” was instituted at Baghdad upon
                        the river craft, in order to supply funds for the repair oE the bridge, but as it was understood
                        to be an irregular exaction, it was not attempted to be levied on boats in the hands of British
                        subjects. The tax becoming productive was shortly afterwards diverted fro.n its original
                        purpose, and incorporated in the established services of Crown revenue, tho oxemptioa of
                        British subjects from its operation being at the same timo tacitly conceded.
                           That oxemption it is now proposed to abrogate, and it becomes necessary, therefore, to
                        examine the principles which may be involved in the application of the tax. The river boots
                        belonging to British merchants at Baghdad are employed in two different specios of traffic.
                        Duriug the favourable season they convey nativo produce to Basrah for exportation and
                        return with cargoes of British goods, while at other times they aro made use of to supply the
                        town with firewood, salt and other articles of daily consumption, which arc found on tho
                        banks of the Tigris. The " talibiych " duty is applied in different proportions to every trip
                        which such a boat may make, it is calculated in reference to distance and tonnage, and may,
                        bo assumed therefore to be levied on the cargo rather than the vessel. If such bo the case
                        then the tax must be considered in its application to native produce intended Tor internal con­
                        sumption as an oppressive levy, but one of which our merchants cannot complain as long as
                        tho most favoured classes of Turkish subjects arc equally subject to it; while in regard to tho
                        trade with Basrah it can hardly be regarded otherwise than as an infraction of tho treaty,
                        inasmuch as it is in excess of the 12 per cent, leviable on exports and 5 per cent, upon
                        imports.
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