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Restructuring city and state                        143

            rents and taxes, which continued to be levied as a percentage of the value
            of sales. In theory, the employees of the Al Khalifah were also in charge of
            collecting baladiyyah dues. In practice, the municipality was progressively
            forced to buy old tax-farming rights from Shaykh ‘Isa and his relatives in
            order to collect revenue and to assuage the sensibilities of Baharna
            retailers who increasingly resorted to the majlis to voice their grievances
            against the ruling family.
              The meat market became the centre of fierce disputes. In an unprece-
            dented move in 1921, a group of butchers (al-qassabun) raised the price of
            meat. They appealed to the municipal council, complaining that the
            margin of profit was too narrow to make ends meet as a result of the
            high rent of market stalls. They also voiced their dissatisfaction against
            Shaykh ‘Isa, still the ruler of Bahrain, who imposed excessive taxation
            upon the butchers working in the slaughterhouse (al-muhawsi). 76  After a
            municipal delegation entered negotiations with the ruler, Shaykh ‘Isa
            lowered the tax on meat imports in order to ease the burden of the
            butchers, and granted the municipality the rights to enforce collections
            on sheep skins and leather, which was the main bone of contention in the
            slaughterhouse. 77  This episode is significant as the first documented
            instance of the appropriation on the part of the baladiyyah of the custom-
            ary system of taxation enforced by the Al Khalifah. A poignant statement
            recorded by the secretary sealed the decision of the majlis: ‘after having
            removed the causes of dissent and injustice the interests of the ruler
            continue to be respected while the municipality gains material benefit
            and moral reward.’ 78
              This rhetoric of common good sealed the new partnership between the
            ruler and municipal councillors, particularly notables like ‘Abd al-Nabi
            Bushehri and Ahmad ibn Sallum who were still serving as tax-farmers and
            contractors for Shaykh ‘Isa. Eleven years later fresh complaints from
            al-qassabun suggest that municipal authority had not yet become fully
            established. The Al Khalifah, the butchers claimed, were still sending
            their own employees to the meat market and forced many of them to
            hand over a quarter of their profit on meat sales. When the case was
            brought again to the attention of the council in March 1933, the majlis
            firmly upheld its exclusive rights to appoint brokers. Yet the councillors
            turned a deaf ear to the activities of the ruler’s collectors as long as the

            76
              MMBM, 2 and 17 Muharram and 24 Jumada al-Thaniyyah 1340/5 and 20 September
              1921 and 21 February 1922, R/15/2/1921 IOR.
            77
              R/15/2/1921 IOR: MMBM, 15 and 29 Rajab 1340/17 and 31 October 1921 and 12 and 27
              Sha‘ban 1340/10 and 25 April 1922; Secretary of Manama Municipality to Shaykh ‘Isa
              bin ‘Ali Al Khalifah, 28 Sha‘ban 1340/26 April 1922.
            78
              MMBM, 27 Sha‘ban 1340/25 April 1922, R/15/2/1921 IOR.
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