Rainer Fuchs, who has a comprehensive website on Iraqi railway stamps, has found some wonderful vintage stereoscopic photographs of the Magil – Basra railway and the Magil light railway.
They are labelled with the name of Sunbeam Tours, who appear to have been at 37 Bedford Street, Strand, London WC2.
Maqil/Magil is near Basra, and seems to have a had a complicated mix of 2′, 2’6″ and metre gauge railways from World War I onwards.