AI en Translation, Pages 201-225
Page 202
- 2 -
Draft
Second - On this occasion we inquired of Mr. Sasson Nawi about how he handles the money he receives
for the account of the association, and he replied that he deposits it in the Eastern Telephone from time to time, and when he pays
the amount to the telephone, he has paid all that is present in the fund. We have indeed noticed that when
referring to the fund account in the general ledger, it becomes clear to us that the fund account was
settled date by date and remains constantly empty. Below is shown the settlement of the fund account
on the date of 12 / Tevet / 5708 after referring to the general ledger.
Fils | Dinars
397 | 1127 | Total of page "Four" for the fund account in the ledger on 11 / Tevet / 5708
000 | 15 | Amount received on 12 / Kislev ⟦and was not transferred by mistake⟧ (as mentioned above)
⟦line⟧
397 | 1142
838 | 1070 | Deduction of the total price of the fund account on 11 / Tevet / 5708
⟦line⟧
559 | 71
559 | 71 | Amount paid to the Eastern Telephone on 12 / Tevet / 5708
⟦line⟧
- | -
⟦line⟧
Which clarifies that the treasurer has settled all the money belonging to the association and none remains
in his liability, except that when we asked him why the fund account was settled until that date without continuing
in the same manner after that date, he answered us that the association had an accountant who
used to present every week to the members of the association copies of the receipts and payments, and Mr. Saleh Mukammal
(Director of Revenue) would settle the net amount of receipts after deducting payments to the treasurer, who settles
the amount in turn to the telephone, and thus the fund account in the book remains settled constantly. He added
saying that the aforementioned clerk left his position on the aforementioned date, i.e., 11 / Tevet / 5708, and joined
the position Mr. Naji Mukammal, brother of the administration manager, settles, and it is noted that since the date Mr.
Naji joined the position until 13 / 9 / 1948, i.e., for a period of nearly nine months, no
entry was made in the book; rather, he left all entries relating to the mentioned period and collected them all on one day,
which is 13 / 9 / 1948. Even the amount of 71/559 dinars which was paid to the Eastern Telephone on
12 / Tevet / 5708, which represents the settlement of the fund until 11 / Tevet / 5708, was
recorded on the last date, i.e., 13 / 9 / 1948. Mr. Sasson Nawi also explained to us
that he insisted much to the clerk to carry over the accounts and show him the net fund account in the book, but
that was to no avail, and as a result of his continuous insistence on Naji Mukammal regarding the necessity of presenting the net
fund account to him, the latter presented the fund balance amounting to 178/070 dinars, while
the cash balance according to the book entries correctly is 258/704 dinars. In addition to that,
the aforementioned employee previously stated before the association members that there is a deficit in the fund amounting to 48/360
dinars, and therefore the treasurer to the Eastern Telephone in his capacity ( ⟦illegible⟧ )
10 / 12 / 1948
Page 204
266
1949/3/27
49/4/272
19/5/15
Department Copy
Hevra Kadisha Association ⟦line⟧
After greetings
We send herewith the report received by the Council from the two auditors, Mr.
Naji Ishaq Pasha and Eliyahu Levi regarding the embezzlement attributed to the
former administrative officer of your association, the man named Saleh Mekammel, hoping that the necessary action is taken
regarding it immediately and informing us of the result, and stay ⟦line⟧ ;
⟦illegible⟧
Vice President
for/
For filing
5/15
Page 205
Presidency of the Jewish Community
in Baghdad
Date: 10 / 2 / 1949
Honorable Vice President
I hereby submit the audit report for the Hevra Kadisha Society
for your review, and I suggest sending it to Messrs.
Sassoon Bashi and Karmi Shiloah for their review in preparation
for discussion at the next meeting.
⟦signature⟧
The Secretary
Reviewed. Please present it
to the members Sassoon Bashi and Karmi Shiloah
and call the Council to a meeting on Thursday at
5:30 to consider the matter with
the rest of the two gentlemen above ⟦...⟧
⟦...⟧ attendance at
2/10
⟦signature⟧
Page 206
Presidency of the Jewish Community
in Baghdad
Date: 22 / 7 / 1949
My dear Yaqub Effendi
Please review
this report and return it after
finishing it, with thanks
Sincerely
⟦illegible⟧
Ibrahim
My dear Simon
Thank you, I have reviewed
the report
22 / 7
Ibrahim
Page 207
Baghdad 22/2/49
L. I. & C. Co. Ltd.
The honorable Mr. Selim Khedouri, respected
After greetings,
Regarding the report dated 20/2/49 about
the audit of the Hevra Kadisha Society accounts, I list
below the following observation
It was not mentioned in the report how Mr.
Selim Khedouri arrived at the figures of the list dated 2/2/49
which he presented to the auditors. For the purpose of discussing
the matter, I hope to inquire whether there exists
within the society or another institution in the community
a register showing the names of the deceased and their dates of death.
And if such a register exists, is it not possible
to present it to the members of the society and clarify with them
the names for which the society believes fees were collected from
their relatives, and the approximate amounts that
were collected, and the draft records were examined.
Page 208
or the teacher to ensure that these
compensations were all recorded in
the association's ledgers in similar or
approximate amounts for them, due to the length
of the period taken by the accountant
specializing in the case
This is it, and may you remain very well
⟦illegible⟧
Page 210
3/27/1949
Department Copy
The Honorable Mr. Eliyahu Levi
The Honorable Mr. Naji Ishaq Pasha
After greetings and respect,
We have received your report dated 3/20/1949 submitted to
the Council regarding the result of your audit of the Hebrat Disha Association accounts. On this
occasion, we thank you for the trouble you took in performing the audit.
Please accept our highest respect;
⟦signature⟧
Sincerely,
⟦signature⟧
Vice President
For filing
Accounts
14
⟦illegible⟧
Page 211
Honorable Vice President
Subject - Hebra Qadisha Society
Greetings
Pursuant to the assignment of the Council mentioned in paragraph (c) of the fifth resolution of the session of February 3, 1949, I submit
the following report regarding the stages of development of the legal status issue of the Hebra Qadisha Society and the implementation of the second paragraph
of Article 29 of the Community's Bylaws.
Following the observation of Council member Mr. Meir Basri regarding the inconsistency between the status of the Hebra Qadisha Society and the second paragraph
of Article twenty-nine of the Community's Bylaws regarding the formation of a committee to handle matters of preparation,
shrouding, and burial, the Lay Council invited the president and members of the Hebra Qadisha Society to hold a joint meeting
with the Council on February 14, 1946. Following the discussion with the Society in this regard, it was decided to form
a subcommittee consisting of members Sassoon Bashi, Zion Gigi, and Ezra Meir Daoud - Council letter No. 3551
dated March 10, 1946 - to study the case in cooperation with the Hebra Qadisha Society and submit a report on this matter
to the Council. Subsequently, the subcommittee submitted a report in this regard which included a proposal to amend Articles
two and nine of the Internal Regulations of the Hebra Qadisha Society in a manner that ensures the alignment of the Society's status with
the second paragraph of Article twenty-nine of the Community's Bylaws.
Following this report, the Hebra Qadisha Society 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
Regulations of the Society and replace them with two new articles as stated in the subcommittee's proposal
as follows: -
Amended Article Two
This Society shall be composed of seven persons in accordance with the second paragraph of Article twenty-nine of
the Israelite Community Bylaws 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 Society by a majority of votes.
Amended Article Nine
Upon the resignation of the president or one of the members of the Society, and in other cases, a replacement 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 regulations, and the election of the new member shall take place after consulting the Society.
Based on the above, the Hebra Qadisha Society addressed a letter to the Ministry of Interior on July 28,
1946, to inform the Ministry regarding the amendments it approved concerning its internal regulations.
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 212
( 2 )
1- Election of His Eminence Rabbi Salman Hooki Aboudi as President of the Hebra Kadisha Society.
2- Election of Messrs. Sassoon Shaoul Nawi, Heskel Salman Meir, and Yosef Heskel Isaac as members of the
aforementioned committee (nominated by the <del>Spiritual</del> Secular Council)
3- Election of Messrs. Salman Dawood Samarli, Ezra Salman Nissan, and Shaoul Ibrahim Haywan as members of the
aforementioned committee (nominated by the Spiritual Council)
On August 21, 1946, the Presidency of the Community sent a letter to the Ministry of Interior, number 8984, to inform
the Ministry of the election results and that the Hebra Kadisha Society will act in place of the committee provided for in Article (29 b)
of the Community's Regulations.
On 11/10/1946, the Ministry of Interior sent a letter to the Presidency of the Community, number 16232, suggesting
the dissolution of the society and replacing it with the committee mentioned in Article 29 of the Community's Regulations. This was
confirmed by the Ministry of Interior in its second letter dated 2/4/1947, number 1733, regarding this matter.
On 5/14/1947, the Presidency of the Community sent a letter to the Ministry of Interior, number 1196, proposing
maintaining the entity of the Hebra Kadisha Society <del>to the Ministry of Interior</del> in its original status. Following this letter,
the Hebra Kadisha Society sent a letter to the Ministry of Interior, number 298, dated 5/18/1947, requesting
that the previously proposed amendments regarding Articles 2 and 9 of the Society's Regulations be considered void. The Ministry of
Interior supported this in its reply numbered 7015 and dated 5/19/1947, addressed to the Hebra Kadisha Society,
with a copy sent to the Presidency of the Community.
Please accept our highest respects.
Baghdad on 2/27/949
⟦Signature⟧
Secretary
Page 213
Department Copy
264
3/27/1949
(( Confidential ))
Administrative Order
Due to the deficit occurring in the accounts of the Hebrat Disha Society during the period
of Mr. Saleh Kahil's tenure in the position of Administrative Officer in the aforementioned society,
the Council has decided to suspend payment of his salary which he receives from the society, starting from
the first of March 1949, and to treat it as a deposit until the result of the procedures in this regard appears.
⟦illegible⟧
Vice President
Copy to: -
His Eminence the Head of the Community
Hebrat Disha Society
Presidency of the Spiritual Council
Presidency of the Physical Council
The Accountant - to act accordingly
Personal File
P / 14
Page 214
Hebra Kadisha Society | Hebra Kadisha | HEBRA KADISHA SOCIETY
Baghdad | Baghdad | Baghdad
Management of the Lay Council - Baghdad
Number 215
Date 5 / 5 / 1949
File Number ⟦...⟧
No: 221
Date: 4 / 5 / 49
Honorable President of the Lay Council of the Israelite Community
With reference to your letter numbered 266 and dated 27 / 12 / 1948
A consensual settlement has been reached with the named Saleh Hakham Ahmed Mukamal
Accordingly, our letter addressed to the president of our society dated 4 / 5 / 1949 and a copy of it
to the presidency of this council of yours, and remain with respect.
⟦signature⟧
President of the Hebra Kadisha Society
THE SPIRITUAL COUNCIL OF THE JEWISH COMMUNITY BAGHDAD
The Spiritual Council of the Israelite Community in Baghdad
The Spiritual Committee of the Jewish Community in Baghdad
Page 215
Council Administration ⟦...⟧ Baghdad
Number 214
Date 5 / 5 / 949
File Number
Baghdad on 4 / 5 / 1949
His Eminence, the President of the Hebra Qadisha Society, Respectfully
I am writing this letter to inform your Eminence that I have agreed that there shall be deducted
from the salary I receive from the President of the Lay Council for my position in
the slaughterhouse, an amount of 2/- Dinars monthly, starting from the salary of
the month of May 1949, until the payment of the amount I owe to your society, totaling
184.922 Dinars, which is what appeared as a result of the account your Eminence conducted.
With my utmost thanks and respect.
Sincerely,
Saleh Hakham ⟦Isaac Mukammal⟧
A copy to the Presidency of the Lay Council to kindly deduct the aforementioned amount
above monthly from my personal salary to settle the aforementioned amount.
✓
Page 216
Department Copy
279
11/5/1949
Administrative Order
Due to the settlement reached between the Hevrat Disha Society and Mr. Saleh
Hakham Ishaq Mukammal, the former administrative officer of the said society, regarding the request of
the society against him, it was decided to lift the seizure on the pension salary he receives from
the treasury (pursuant to the second paragraph of resolution No. 3 taken at the thirty-fourth
session on 24/3/1949), provided that one dinar is deducted from his salary
monthly, starting from the month of March 1949, to be transferred to the Hevrat Disha Society until
the fixed debt owed by him to the Hevrat Disha Society, amounting to 18/924 Dinars, is paid off.
Vice President
Copy to His Eminence the Head of the Community - For kind information
Hevrat Disha Society - With reference to your letter No. 321 dated 4/4/1949
The Accountant - To act accordingly
Mr. Saleh Hakham Ishaq Mukammal - With reference to his letter dated 5/5/1949
Personal File
Honorable Vice President
Please approve that the deduction begins from the month of March
and not from the month of May 49 as stated in the letter of Saleh Ishaq
⟦scribble⟧
⟦red mark/signature⟧
Page 217
282
1949/5/18
Department Copy
⟦Department Copy⟧
Presidency of the Hebra Qadisha Society
Baghdad
After greetings,
Further to our letter No. 279 dated 1949/5/11, we attach
herewith four dinars, which represents the amount deducted from the salary of your society's
former administrative officer, Mr. Saleh Hakham Ishaq Mikail, for the months of March and April 1949, at a rate of
two dinars per month.
Please confirm your receipt of the aforementioned amount. With regards;
⟦illegible⟧
The President
⟦illegible⟧
5/18
Attachments
( 4 ) four dinars
Page 218
Department Copy
298
5 / 6 / 1949
To the Honorable Presidency of the Hevra Kadisha Society
Greetings,
We attach herewith the amount of two Dinars, being the amount deducted from the salary of the former administrative officer of your society,
Mr. Saleh Hakham Ishaq, completing the month of May 1949.
Please notify us of your receipt of the aforementioned amount, and we request that you task your department's accountant
with receiving the amount monthly against a receipt. Yours truly.
Vice President
For filing
14
Page 219
HEBRA KADISHA SOCIETY HEBRA KADISHA HEBRA KADISHA SOCIETY
Baghdad Baghdad Baghdad
Presidency of the Jewish Community
Baghdad
Number 765
Date 10 / 9 / 49
No. Number: 228
Date: 1 September 1949
To the Honorable President of the Jewish Community
Greetings
Based on the Society's urgent need to purchase a new vehicle for transporting the deceased from among the
members of the Jewish community, we ask your Excellency to mediate with the Ministry of Finance to obtain a transfer for the purchase of a transport vehicle
of the G.M.C. type with a one-ton load capacity from the British General Navigation and Transport Company
Limited, noting that we have not previously obtained a transfer of this type.
Please accept our respects,
THE SPIRITUAL COUNCIL HEBRA KADISHA
BAGHDAD
HEBRA KADISHA
Baghdad
President
⟦Salman Hooka Ayuni⟧
To be filed
10/9
Hebra Kadisha Society
Urgent
Page 221
Copy of Account
Association
Hevra Kadisha
For the period between 7 Kislev 5709 to 30 September 5709
Year 5709 Hebrew
Printed by the Trading and Printing Co. Ltd. - Baghdad
Page 222
Copy of the Account
Society of
Hevra Kadisha
For the period between 7 Kislev 5709 until 30 September 5709
Year 5709 Hebrew
Printed by the Trade and Printing Co. Ltd. - Baghdad
Page 225
- 7 -
Continuation of Hebra Qaddisha Society revenues collected from relatives of the deceased
For the period between 7 Kislev 5709 until 30 September 5709
Fils | Dinar | Serial | Name of Deceased | Date of Death
⟦line⟧ | 465 | | Brought forward |
⟦line⟧ | 2 | 55 | Salman Yusuf Bechor | 14 Tevet 5709
⟦line⟧ | 1 | 56 | Ishaq Ibrahim Ishaq Darzi | 16 " "
⟦line⟧ | 4 | 57 | Farha Ezra Nissan | 16 " "
⟦line⟧ | 10 | 58 | Ezra Salih Siti | 16 " "
⟦line⟧ | 3 | 59 | Daoud Habbo Soda'i | 17 " "
⟦line⟧ | 4 | 60 | Shaoul Sasson Bodiq | 17 " "
⟦line⟧ | 2 | 61 | Khedhouri Yaqub Mahbash | 17 " "
⟦line⟧ | 13 | 62 | Sayon Menashe Khalifa | 18 " "
⟦line⟧ | 7 | 63 | Mas'ouda Nahum Shammah | 19 " "
⟦line⟧ | 12 | 64 | Simha Nasim Gitayat | 20 " "
⟦line⟧ | 8 | 65 | Mas'ouda Yaqub Einchi | 23 " "
⟦line⟧ | 3 | 66 | Daoud Sayon | 24 " "
⟦line⟧ | 50 | 67 | Daniel Shimon Moshe | 25 " "
⟦line⟧ | 50 | 68 | Moshe Haron Shammash | 25 " "
⟦line⟧ | 3 | 69 | Simha Ezra Zakaria | 27 " "
⟦line⟧ | 2 | 70 | Rahmin Yaqub Irani | 27 " "
⟦line⟧ | 4 | 71 | Sayon Khalifa | 28 " "
⟦line⟧ | 4 | 72 | Sayon Hawki Haron | 29 " "
⟦line⟧ | 25 | 73 | Menashe Moshe Yado | 1 Shevat 5709
⟦line⟧ | 6 | 74 | Karjiya Eliyahu Dori | 2 " "
⟦line⟧ | 7 | 75 | Gala Hesqel Khalifa | 3 " "
⟦line⟧ | 685 | | Carried forward |
- 6 -
Continued revenues of the Hebra Qaddisha Society collected from relatives of the deceased
For the period between 7 Kislev 5709 until 30 September 5709
Date of Death | Name of Deceased | Sequence | Dinar | Fils
| Brought forward | | 254 | ...
4 Tevet 5709 | Houki Ibrahim Ajami | 34 | 1 | ...
" " 4 | Rahamin Sassoon Shaya | 35 | 2 | ...
" " 5 | Masouda Meir Samerly | 36 | 2 | ...
" " 5 | Saleh Ibrahim Eiwan | 37 | 5 | ...
" " 6 | Habiba Daoud Eliahou | 38 | 6 | ...
" " 7 | Gurji Ibrahim | 39 | 8 | ...
" " 7 | Salman Nissim Rubin | 40 | 10 | ...
" " 8 | Khatoun Isaac Shrideh | 41 | 5 | ...
" " 9 | Farha Daoud Shabeth | 42 | 8 | ...
" " 9 | Habiba Heskel Mzein | 43 | 2 | ...
" " 9 | Naji Shaoul Shami | 44 | 7 | ...
" " 10 | Masouda Isaac Shallo | 45 | 6 | ...
" " 10 | Habiba Youssef Rajwan | 46 | 15 | ...
" " 10 | Ghazala Zakaria Muhajir | 47 | 10 | ...
" " 11 | Esther Daoud Muna | 48 | 2 | ...
" " 11 | Zion Yaacoub Gurji | 49 | 9 | ...
" " 11 | Victor Daoud Shahrabani | 50 | 10 | ...
" " 14 | Farha Ibrahim Sofer | 51 | 60 | ...
" " 14 | Youssef Daoud Samira | 52 | 15 | ...
" " 14 | Aboudi Meir Abdul Aziz | 53 | 25 | ...
" " 14 | Moshe Shaoul Rabie | 54 | 3 | ...
| Carried forward | | 465 | ...