AI en Translation, Pages 176-200
Page 178
To the Vice President
Subject: Chevra Kadisha Association
Greetings,
Pursuant to the Council's assignment contained in paragraph (c) of the fifth resolution of the session on February 3, 1949, I submit
the following report regarding the stages of development of the legal status issue of the Chevra Kadisha Association and the application of the second paragraph
of Article 29 of the community's bylaws.
Following the observation of Council member Mr. Meir Basri regarding the incompatibility of the Chevra Kadisha Association's status with the second
paragraph of Article twenty-nine of the community's bylaws concerning the formation of a committee to handle preparation,
shrouding, and burial matters, the Lay Council invited the president and members of the Chevra Kadisha Association to hold a joint meeting
with the Council on February 14, 1946. Following the deliberation with the Association on this matter, it was decided to form
a subcommittee of members Sassoon Bashi, Sion Guigi, and Ezra Meir Daoud - Council Letter No. 3551
dated March 10, 1946 - to study the case in cooperation with the Chevra Kadisha Association and submit a report on this matter
to the Council. Indeed, the subcommittee submitted a report in this regard which included a proposal to amend Articles
two and nine of the internal bylaws of the Chevra Kadisha Association in a way that ensures the harmony of the Association's status with
the second paragraph of Article twenty-nine of the community's bylaws.
Following this report, the Chevra Kadisha Association held a joint meeting with the Lay Council in the presence of
His Eminence the Head of the Community on July 25, 1946, and decided to approve the cancellation of Articles 2 and 9 of the
internal bylaws of the Association and replace them with two other articles as stated in the subcommittee's proposal
as follows: -
Amended Article Two
This association shall be composed of seven persons in accordance with the second paragraph of Article twenty-nine of the
Israelite Community Law No. 36 of 1931, consisting of a president from the members of the Spiritual Council and six
lay members, three of whom are elected by the Spiritual Council and the other three by the Lay Council.
It shall operate under the supervision of the Spiritual Council, and there shall be among the members a vice president, a treasurer, and a secretary elected
by the members of the association by a majority of votes.
Amended Article Nine
Upon the resignation of the president or one of the members of the association, or in other cases, a successor shall be elected
by the Spiritual Council or the Lay Council as the case may require, in accordance with the amended Article Two
of these bylaws, and the election of the new member shall take place after consulting the association.
Based on the above, the Chevra Kadisha Association addressed a letter to the Ministry of Interior on July 28,
1946, to inform the Ministry of the amendments it had approved regarding its internal bylaws.
On August 19, 1946, a joint meeting of the Spiritual and Lay Councils was held, and it was decided, pursuant to the second
paragraph of Article twenty-nine of the community's bylaws -
(To be continued)
Page 179
( 2 )
1- Election of His Eminence Rabbi Salman Hoki Abboudi as President of the Hebra Qaddisha Society.
2- Election of Messrs. Sasson Shaul Nawi, Heskel Salman Meir, and Yosef Heskel Ishaq as members of the
mentioned committee (candidates from the <del>Spiritual</del> Lay Council).
3- Election of Messrs. Salman Dawood Sanbali, Ezra Salman Nissan, and Shaul Ibrahim Aiwan as members of the
mentioned committee (candidates from the Spiritual Council).
And on the date of August 21, 1946, the Community Presidency sent a letter to the Ministry of Interior numbered 8984 to inform
the Ministry of the election results and that the Hebra Qaddisha Society will take the place of the committee provided for in Article (29 b)
of the Community Bylaws.
On the date of 10 / 11 / 1946, the Ministry of Interior sent a letter to the Community Presidency numbered 16233 suggesting
the abolition of the society and replacing it with the committee mentioned in Article 29 of the Community Bylaws. This was
confirmed by the Ministry of Interior in its second letter on 4 / 2 / 1947 numbered 1733 in this regard.
On the date of 14 / 5 / 1947, the Community Presidency sent a letter to the Ministry of Interior numbered 1196 recommending
the maintenance of the Hebra Qaddisha Society's ⟦for religious services⟧ entity in its original state, and following this letter,
the Hebra Qaddisha Society sent a letter to the Ministry of Interior numbered 298 on 18 / 5 / 1947 requesting
that the previously proposed amendments regarding Articles 2 and 9 of the Society's bylaws be considered cancelled. The Ministry
of Interior endorsed this in its reply numbered 1570 and dated 19 / 5 / 1947 addressed to the Hebra Qaddisha Society
with a copy of it to the Community Presidency.
Please accept our respect.
In Baghdad 17 / 12 / 1949
⟦Signature⟧
Secretary
⟦illegible stamp⟧
⟦illegible red mark⟧
Page 180
The Lay Council of the Jewish Community
in Baghdad
Telephone Number 5452
No.: 247
Date: 6 / 2 / 1949
Presidency of the Jewish Community
Baghdad
Outgoing No. 641
Date 6 / 2 / 1949
Subject Summary: ( Secret )
Urgent
The Honorable Mr. Eliyahu Levi
Greetings,
The Lay Council has decided in its thirtieth session held on
3 / 2 / 1949 to select your Honor to audit the accounting records of the Hevra
Kadisha Society and to submit a report as soon as possible on the result of the audit due to the fire
that recently broke out at the Society's headquarters.
Please accept our respect;
Vice President
⟦illegible⟧
Copy to - His Eminence the President of the Community
Hevra Kadisha Society - with reference to your letter dated January 31, 1949
Your esteemed society is requested to elect an auditor
to conduct the investigation with the elected auditor Mr.
Eliyahu Levi regarding the accounting records and the documents
destroyed due to the aforementioned fire.
For filing
Page 181
HEBRA KADISHA SOCIETY
Baghdad
No. Number:
Date: 14 / 2 / 1949
Presidency of the Jewish Community
Baghdad
Special No. 647
Date 15 / 2 / 1949
To the Presidency of the Lay Council Baghdad
After greetings,
Reference your letter numbered 247 and dated 6 / 2 / 1949.
This society has designated the selection of Mr. Naji Ishaq Pasha to carry out the auditing of the accounting records
for this society in participation with the auditor elected by your esteemed council, on the occasion of the fire that
recently broke out at the society's headquarters.
Please accept our respect.
THE SPIRITUAL COUNCIL
HEBRA KADISHA
BAGHDAD
THE SPIRITUAL COUNCIL
BAGHDAD
BAGHDAD
⟦illegible signature⟧
Copy to - His Excellency the President of the Community - for your kind information
Mr. Naji Ishaq Pasha - to kindly perform the necessary audit and submit a detailed report
jointly with Mr. Eliyahu Lawi in this regard
at the earliest possible opportunity.
Mr. Eliyahu Lawi - for your kind information
⟦illegible⟧
Page 182
Baghdad on 22 / 4 / 948
Honorable President of the Lay Council
Baghdad
Further to my report concerning the audit of the Lay Council accounts for the fiscal year 947/946,
The Hebra Qadisha administration accompanied the audit schedule for the accounts of the year 947/946
And it appeared that the relevant accounts were not ready for audit on the grounds that they had not yet been transferred
To the relevant records for the mentioned year. And when I initiated by presenting the remainder
To your presence.
Sincere
⟦illegible⟧
Referring to the commission awaiting their accounts
immediately
Page 186
- 4 -
Mr. Rahman, a tenant of one of the association's properties, attended the meeting and stated that
he paid the amount of 27 Dinars 26 ⟦Fils⟧ ⟦as per record⟧ before 5/10/1939
Page 187
⟦Number⟧ 241/4/50 ⟦on⟧ 4/25/948
6/7/948
Reminder 8/30/948
9/20/948
10/8/948
Department Copy
Urgent
4/5/1948
His Eminence the President of the Hebra Qadisha Society, Respectfully
After greetings,
The auditor, Mr. Shlomo Somekh, sent by the Lay Council to audit
your society's accounts, has informed us that your society's accounts for the year 1946/47 have not been finalized until now.
Therefore, please take the necessary measures urgently to finalize your society's accounts for the year 1946/47
and inform us of the result
financially in the specialized records urgently so that we may dispatch the auditor again.
Please accept our respects;
Vice President
A / 1
The Hebra Qadisha Society has completed the finalization of the accounts
⟦as Mr. Sabah Mukamal informed me⟧
6/2
Page 188
Baghdad on 19 / 12 / 948
His Excellency the President of the Lay Council, Respectfully
Subject: Audit of Hebra Qaddisha accounts
I had informed Your Excellency on 22 / 7 / 948 that the accounts
of Hebra Qaddisha were not ready for auditing, and when I learned of their completion, I began
auditing them during the current month. After working for a few days, I returned
as usual on Sunday, 12 / 12 / 948, and was informed by the Administration Manager
that some account books and collection and payment receipts had burned
the day before while they were in the committee meeting room, and it happened the following day that
some committee members were investigating the causes of the fire, and I suggested drafting
a report on the contents of the safe, which was indeed done, and ⟦the key⟧ was received by
one of the committee members. Following that, I stopped the audit until
the completion of the investigations. I have informed the Community Headquarters
of the incident at the time, and I signed the report on the contents of the safe in the capacity of
a witness.
Sincerely,
⟦signature⟧
Shlomo Swaih
Lay Council Administration - Baghdad:
Number: 264
Date: 21 / 12 / 1948
File Number: ⟦line⟧
Deposited with the Board of Directors
⟦signature⟧
Page 190
HEBRA KADISHA SOCIETY Hebra Kadisha Hebra Kadisha Society
Baghdad Baghdad Baghdad
Administration of the Lay Council - Baghdad
Number 274
Date 12 / 1 / 1949
File Number
Number No.:
Date Date: 13 January 1949
To the attention of the respected President of the Lay Council.
After greetings
In response to your letter dated 10 / 1 / 949 and numbered 230, we state that the fire case
is under investigation and we will provide your esteemed council with the results that will emerge for this society. This and to you
much respect.
⟦Salman Hooki⟧
President of the Hebra Kadisha Society
Rabbi Salman Hooki Aboudi.
THE SPIRITUAL COUNCIL * BAGHDAD *
Beth Din HaZedek * Baghdad *
The Spiritual Council
Administration
⟦illegible⟧
Page 191
Hebra Kadisha Society
Baghdad
Hebra-Kadisha
Baghdad
HEBRA KADISHA SOCIETY
Baghdad
Presidency of the Israelite Community
Baghdad
Special Number 600
Date 14 / 1 / 949
No. Number:
Date: 13 January 1949
His Eminence Rabbi Sasson Khedhouri
Respected President of the Israelite Community
Baghdad
Greetings,
On 12/12/1948, a fire broke out in the headquarters of this society and consumed its papers and ledgers.
Those charged with managing the affairs of this society and preserving its records and papers are Messrs. Saleh
and Naji, sons of Rabbi Ishaq Mukammal.
This society requests that you order the appointment of a day to bring the aforementioned Saleh and Naji and conduct
the investigation in the presence of the members of this society and the Spiritual Council, due to their connection with them (by virtue of its
Internal Bylaws) under your Eminence's supervision.
With much gratitude and respect to your Lordship;
President of the Hebra Kadisha Society
Rabbi Salman Hooki Aboudi
THE SPIRITUAL COUNCIL - HEBRA
Spiritual Committee - Hebra Kadisha
The Spiritual Council - Hebra Kadisha
Baghdad
BAGHDAD
Salman Aboudi
Copy to -
His Eminence the President of the Spiritual Council - for necessary action
Page 192
HEBRA KADISHA SOCIETY
Baghdad
Hevra Kadisha
Baghdad
Hebra Kadisha Society
Baghdad
Administration of the Lay Council - Baghdad
Number 291
Date 15 / 2 / 1949
File No. ⟦line⟧
No. Number:
Date: 14 / 2 / 1949
Presidency of the Lay Council
Baghdad
Greetings,
Reference to your letter numbered 247 and dated 6 / 2 / 1949.
This society has decided to choose Mr. Naji Ishaq Pasha to carry out the audit of the accounting records
for this society in cooperation with the auditor elected by your esteemed council, on the occasion of the fire that
broke out in the society's headquarters recently.
Please accept our respect,
Salman Hooki
Abboud ⟦...⟧
President
Copy to - His Excellency the Head of the Community - for your kind information
Mr. Naji Ishaq Pasha - to kindly perform the necessary audit and submit a detailed report
in cooperation with Mr. Eliyahu Levi in this regard
as soon as possible.
Mr. Eliyahu Levi - for your kind information
Seen
Sh / 1
Page 193
Department Copy
890
1/28/1949
The Honorable Mr. Naji Ishaq Balsha, Respectfully
After greetings,
On the occasion of your audit of the Hevra Kadisha Society's records, we request
the favor of your presence at the Community Headquarters at five o'clock on the evening of
Sunday, January 30, 1949, to deliberate with you in the presence of
the Hevra Kadisha Society regarding the accounts of the aforementioned society.
Please accept our respects;
⟦illegible⟧
1/28
⟦Nile⟧
Head of the Community
14
6
Page 194
Department Copy
247
6 / 2 / 1949
Urgent
(Secret)
Respected Mr. Eliyahu Levi
After greetings
The Lay Council decided in its thirtieth session held on
3 / 2 / 1949 to select you to audit the accounting records of the Hebra
Kadisha Society and to submit a report as soon as possible on the results of the audit, on the occasion of the fire
that recently broke out at the society's headquarters.
Please accept our respect;
⟦illegible⟧
Vice President
Copy to - His Eminence the Head of the Community
Hebra Kadisha Society - with reference to your letter dated January 13, 949
We ask your esteemed society to elect an auditor
to carry out the investigation with the elected auditor Mr.
Eliyahu Levi regarding the accounting records and documents
destroyed due to the aforementioned fire.
14
Page 195
Baghdad on 20 / 3 / 1949
To: Presidency of the Lay Council of the Jewish Community in Baghdad
Subject: Auditing the accounts of the Hebra Qaddisha Society
After greetings,
With reference to your letter No. 247 dated 6 / 2 / 1949 and to the letter of the
Hebra Qaddisha Society dated 14 / 2 / 1949 regarding the auditing of the society's accounts on the occasion of the fire
that recently broke out in its headquarters, we (Eliyahu Levi and Naji Ishaq Pasha) met on the evening of
Sunday, 20 / 2 / 1949, with Mr. Sasson Nawi at his home, and after deliberation, we decided to perform
the audit of the accounts individually. Since the cash box account is the most important of all accounts, we decided
to audit it first.
On this occasion, we must point out a point of importance, which is that the word "audit"
does not apply to the reality in any way because an audit is usually done by matching receipts, lists, and documents against
the entries in the ledgers, whereas in this case we did not even find the receipt books given to the families of
the deceased from whom money is collected, as it appears they were all burned. Accordingly, our work was limited
to the draft ledger and the general ledger only, and below we clarify our observations regarding the cash box account.
First - (1) An amount of 15/- Dinars was received in cash from Nissim Menashi Saleh Tweig on 13 / Kislev / 5708
and was actually transferred to the "To" page of the cash box account in the general ledger, then crossed out and transferred to
the "From" page of the said account.
(2) The "From" page of the cash box account in the general ledger ⟦was summed⟧ with an increase of 50/- Dinars.
After correcting the two errors explained above, we applied the balance of the cash box account for the general
ledger, and below we clarify the cash box account figures in the general ledger as we found them
before correcting the aforementioned errors and as they should be after their correction.
| To | From | Balance
| Fils Dinar | Fils Dinar | Fils Dinar
Figures as they were in the ledger | 147 / 3588 | 966 / 3607 | 819 / 19 Excess of expenses over income
Figures as they should be | 147 / 3603 | 966 / 3542 | 181 / 60 Balance that should be in the cash box
We noticed that the cash box account was totaled in ink and settled despite the fact that the cash box
account figures in the ledger indicated an excess of expenses over income as we explained above, and this is an act
no clerk would undertake before verifying the reasons for the said increase and balancing the books.
Accordingly, it is clear from the above that points (1) and (2) above result in several consequences,
including that the 15/- Dinars amount transferred to the "From" page instead of "To" results in a shortage in
the cash box of 30/- Dinars. If this amount is added to the 50/- Dinars arising from the error in
summing the "From" page, the total deficiency would be 80/- Dinars.
For filing
⟦...⟧
⟦...⟧
Page 198
Baghdad on 20 / 3 / 1949
Incoming 895
File number ⟦...⟧
Date 21 / 3 / 49
To: - Presidency of the Lay Council of the Jewish Community in Baghdad
Subject - Auditing the accounts of the Hebra Qadisha Society
After greetings
With reference to your letter No. 347 dated 6 / 2 / 1949 and to the letter of the
Hebra Qadisha Society dated 14 / 2 / 1949 regarding the auditing of the society's accounts on the occasion of the fire
that recently broke out in its headquarters, we the two of us (Eliyahu Lawi and Naji Ishaq Pasha) met on the evening
of Sunday, 20 / 2 / 1949, with Mr. Sassoon Nawi at his home, and after deliberation we decided to undertake
the auditing of the accounts each ⟦on⟧ their own. Since the cash box account is the most important of all accounts, we decided
to audit it first.
On this occasion, we must point out a point of importance, which is that the word "auditing"
does not apply to reality in any way because auditing is usually done by applying receipts, lists, and documents to
the ledger entries, while in this case we did not even find the receipt books that are given to the families of
the deceased from whom money is collected, as it appears they were all burned. Therefore, our work was limited
to the waste book and the ledger only, and below we clarify our observations regarding the cash box account.
First - (1) An amount of -/15 Dinars was received in cash from Fahim Munshi Salih Tweig on 13 / Kislev / 5708
and was actually transferred to the "To" page of the cash box account in the ledger, then crossed out and transferred to
the "From" page of the said account.
(2) - The "From" page of the cash box account in the ledger was totaled with an increase of -/50 Dinars.
After correcting the two errors explained above, we balanced the cash box account for the
ledger and below we clarify the cash box account figures in the ledger as we found them
before correcting the aforementioned errors and as they should be after their correction.
| To | From | Balance
| Dinar Fils | Dinar Fils | Dinar Fils
Figures as they were in the ledger | 147 3588 | 966 3607 | 819 19 excess of expenditure over income
Figures as they should be | 147 3603 | 966 3542 | 181 60 balance that should be in the cash box
We noticed that the cash box account was totaled in ink and settled despite the fact that the cash box
account figures in the ledger indicated an increase in expenses over income as we explained above, and this work
is not undertaken by any clerk before verifying the reasons for the mentioned increase and balancing the book.
Accordingly, it is clear from the above that errors (1) and (2) above result in several consequences,
including that the amount of -/15 Dinars transferred to the "From" page instead of "To" results in a deficit in
the cash box of -/30 Dinars. If this amount is added to the -/50 Dinars resulting from the error in
totaling the "From" page, it results in a deficiency of -/80 Dinars.
- To be continued -
Page 200
- 3 -
In brief, the resulting fund deficit amounted to 98/360 dinars.
Third - For the purpose of completing our audit, we inquired with Mr. Sasson Nawi as to whether he has
observations that we may not have addressed in our audits, and he presented us with a list dated 2/3/1949, the copy of which
is recorded below, totaling 174/196 dinars. He claimed that the accountant had previously received its items
from the relatives of the deceased or from various persons on different dates without delivering them to the
treasurer or recording them as <del>revenue</del> revenue in the registers. On a test basis, we audited the items of the amounts
of this list, and it became clear to us that they were not recorded in the draft or the ledger, which indicates
the validity of Mr. Sasson Nawi's claim and after examining the accounts that the competent accountant has
misappropriated these amounts. What reinforces this claim is that Mr. Sasson Nawi presented us with an ordinary receipt
signed for receipt by the accountant dated 11/5/1948, indicating the receipt of an amount of 30/-
dinars from Mr. Rahmin Ibrahim for the first installment of the rent, and that this amount is one of
the items of the amounts recorded in the mentioned list. Accordingly, if we add the fund deficit amounting to
98/360 dinars to the amount of the list, the total net fund deficit or the misappropriated amounts becomes
<del>174/196</del> 534/294 dinars.
Copy of the list | Dinar | Fils
Received from Rahmin Ibrahim by a receipt signed by him | 30 | ...
Received from Rahmin Ibrahim in cash | 8 | ...
Received a promissory note from Muhammad Zubair due 12/17/1948 and did not deliver it as per his admission before you | 20 | ...
Received a promissory note from Ibrahim Tawiq due 7/10/1948 and did not deliver it | 20 | ...
Received from Yaqub Moshi which Rabbi Salman sent to him | 4 | ...
Received from Hanun migrants | 3 | ...
Received from the deceased children | 2 | 816
Fund deficit in the ledger until September | 60 | 181
Fund deficit in the ledger until the fire on 12/12/1948. | 38 | 177
| 186 | 174
Received from Heskel Gabbay linen exchange 1/4 length according to the investigation of Salman Samerli | 10 | ...
| 196 | 174
Baghdad on 2/3/1949
Fourth - We did not find points worth mentioning in the rest of the accounts.
Fifth - With this, our observations regarding the mentioned audit conclude.
Eliyahu Lawi
Naji Ishaq Belha
⟦signature⟧