AI English Translation, Pages 226-250
Department Copy
890
28 / 1 / 1949
The Honorable Mr. Naji Ishaq Belsha, Respectfully
After greetings,
On the occasion of your auditing of the records of the Hebra Qadisha Society, we request
the favor of your presence at the headquarters of the Community Presidency at five o'clock in the evening
on Sunday, January 30, 1949, to deliberate with you in the presence of
the Hebra Qadisha Society regarding the accounts of the aforementioned society.
Please accept our respects;
⟦signature⟧
Head of the Community
Issued
28 / 1
A. A.
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
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
⟦...⟧
⟦...⟧
- 2 -
Secondly - On this occasion, we inquired from Mr. Sassoon Nawi about how he handles the money he receives
on behalf of the association. He answered us that he deposits it in the Eastern Bank from time to time, and when he pays
the amount to the bank, he has paid everything present in the safe. We actually noticed this when
we referred back to the safe account in the general ledger and the receipts from him, as the safe account was
closed date by date and was always empty. Below we show the settlement of the safe account
on the date of 12/ Tevet / 5708 after referring to the general ledger.
Fils | Dinar |
397 | 1127 | Total of the "Now" page for the safe account in the ledger on 11/ Tevet / 5708
000 | 15 | The amount received on 13/ Kislev / and was not transferred by mistake (as mentioned above)
397 | 1142 | ⟦line⟧
838 | 1070 | Deduct the total credit for the safe account on 11/ Tevet / 5708
559 | 71 | ⟦line⟧
559 | 71 | The amount paid to the Eastern Bank on 12/ Tevet / 5708
- / - | ⟦line⟧ | ⟦line⟧
Which makes it clear that the treasurer has settled all the money belonging to the association and nothing remains
in his liability. However, when we asked him about the reason for settling the safe account up to that date without continuing
in the same manner after that date, he answered us that the association had an accountant who
performed all the association's work regarding receipts and payments, and Mr. Saleh Mukammal
(the administration manager) would pay the net amount of receipts after deducting payments to the treasurer, who in turn
pays the amount to the bank, and thus the safe account in the ledger is always settled. He added
saying that the mentioned clerk left his job on the date mentioned above, i.e., 11/ Tevet / 5708, and
Mr. Naji Mukammal, the brother of the administration manager, joined the job after him. It is noted that since the date Mr.
Naji joined the job until the date of 13/ 9/ 1948, i.e., for a period of nearly nine months, no
entry was made in the ledger; rather, he left all the entries related to the mentioned period and collected them all in one day,
which is 13/ 9/ 1948, so that even the amount of 71/559 dinars which was paid to the Eastern Bank on
12/ Tevet / 5708 and which represents the settlement of the safe up to the date of 11/ Tevet / 5708 was
recorded on the last date, i.e., 13/ 9/ 1948. Mr. Sassoon Nawi also explained to us
that he insisted much to the clerk to write the accounts and show the net safe account in the ledger, but
that was to no avail, and as a result of his continuous insistence on Naji Mukammal regarding the necessity of presenting the net
safe account to him, the latter presented the safe balance amounting to 178/4 dinars, while
the cash balance according to the ledger entries correctly is 258/4 dinars. In addition to that,
the mentioned employee had previously stated before the members of the association that there is a deficit in the safe estimated at 18/360
⟦...⟧
- 3 -
Result
In short, the fund deficit as a result amounted to 98/360 Dinars.
Third - For the purpose of completing our audit, we inquired of Mr. Sassoon Nawi whether he had
any remarks that we had not addressed in our audits. He presented us with a list dated 2/3/1949, a copy of
which is transcribed below, totaling 196/174 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 handing them over to the
treasurer or recording them as revenue in the registers. On a test basis, we audited the individual amounts
of this list, and it became clear to us that they were recorded neither in the draft nor in the ledger, which indicates
the validity of Mr. Sassoon Nawi's claim. After examining the accounts, it appears that the specialized accountant has
misappropriated these amounts. What reinforces this claim is that Mr. Sassoon Nawi presented us with a physical receipt
signed as received by the accountant on 5/11/1948, indicating the receipt of an amount of 30/000
Dinars from Mr. Rahmin Ibrahim for the first installment of the rent, and this amount is one of the
items of the amounts recorded in the aforementioned list. Accordingly, if we add the fund result amounting to
98/360 Dinars to the amount of the list, the total net fund deficit or misappropriated amounts becomes
294/534 Dinars.
Fils Dinar | Copy of the List
30 000 | Received from Rahmin Ibrahim according to a receipt from his sons
8 000 | Received from Rahmin Ibrahim, second installment
20 000 | Received a promissory note from Muhammad Zuhair due on 17/12/1948 and did not hand it over according to his confession before you
20 000 | Received a promissory note from Ibrahim Qufa due on 15/7/1948 and did not hand it over
4 000 | Received from Yaqub Moshi which Rabbi Salman sent to him
3 000 | Received from Sabun Hanun
2 816 | Received from the deceased of Al-Sinnar
60 181 | Fund deficit in the book until September
38 177 | Fund deficit in the book until Saturday 12/12/1948
⟦line⟧ | ⟦line⟧
186 174 |
10 000 | Received from Hezekiel Gabbay, exchange for January I, according to the investigation of Salman Sassoon
⟦line⟧ | ⟦line⟧
196 174 |
Baghdad on 3/2/1949
Fourth - We did not find in the rest of the accounts any points worth mentioning.
Fifth - Herewith ends our remarks regarding the aforementioned audit.
Accountant Lawi
Naji Ishaq Pasha
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 -
- 2 -
Secondly - On this occasion, we inquired from Mr. Sassoon Nawi about how he handles the dirhams he receives
for the account of the Association, and he answered us that he deposits them in the Eastern Bank from time to time, and when he pays
the amount to the bank, he has paid everything present in the safe. We actually noticed this when
we referred back to the cash account in the general ledger, from which it became clear to us that the cash account was
closed date by date and was always empty. Below we show the settlement of the cash account
on the date of 12 / Tevet / 5708 after referring to the general ledger.
Fils | Dinar
⟦line⟧
397 | 1127 | Total of the "To" page for the cash account in the ledger on 11 / Tevet / 5708
000 | 15 | The amount received on 13 / Kislev / and was not transferred by mistake (as mentioned above)
⟦line⟧
397 | 1142
838 | 1070 | Subtract the total of "From" for the cash account on 11 / Tevet / 5708
⟦line⟧
559 | 71
559 | 71 | The amount paid to the Eastern Bank on 12 / Tevet / 5708
⟦line⟧
- / -
Which makes it clear that the treasurer has settled all the money belonging to the Association and nothing remained
in his liability. However, when we asked him about the reason for settling the cash account up to that date without continuing
in the same manner after that date, he answered us that the Association had an accountant who
<del>was providing</del> every week to the members of the Association a copy of the receipts and payments, and Mr. Saleh Mukammal
(Administrative Manager) would pay the net amount of receipts after deducting payments to the treasurer, who in turn pays
the amount to the bank, and thus the cash account in the ledger remains settled at all times. He added
saying that the mentioned clerk left his job on the date mentioned above, i.e., 11 / Tevet / 5708, and was succeeded
in the job by Mr. Naji Mukammal, the brother of the Administrative Manager. It is noted that since the date Mr.
Naji joined the job until 13 / 9 / 1948, i.e., for a period of nearly nine months, no
entry was made in the ledger; rather, he left all the entries related to the mentioned period and collected them all in one day,
which is 13 / 9 / 1948, so much so that the amount of 71/559 Dinars which was paid to the Eastern Bank on
12 / Tevet / 5708 and which represents the settlement of the cash up to 11 / Tevet / 5708 was
entered on the last date, i.e., 13 / 9 / 1948. Mr. Sassoon Nawi also explained to us
that he insisted many times to the clerk to rotate the accounts and show him the net cash account in the ledger, but
that was to no avail, and as a result of his continuous insistence on Naji Mukammal regarding the necessity of providing the net
cash account to him, the latter presented the cash on hand amounting to 178/4 Dinars, while
the cash on hand according to the ledger entries correctly is 258/4 Dinars. Furthermore,
the mentioned employee had previously stated before the members of the Association that there is a deficit in the safe amounting to 365/18
Dinars, and accordingly the treasurer paid to the Eastern Bank on ( ) 165/344 Dinars.
- To be continued -
A / 1
- 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⟧
Baghdad on 3/20/1949
To: - The Presidency of the Lay Council of the Israelite Community in Baghdad
Subject - Auditing the accounts of the Hebra Qadisha Society
⟦line⟧
After greetings
With reference to your letter No. 247 dated 2/6/1949 and to the letter of the
Hebra Qadisha Society dated 2/14/1949, both regarding the auditing of the society's accounts following the fire
that recently broke out at its headquarters, we, the two of us (Eliyahu Levi and Naji Ishaq Pasha), met on the evening
of Sunday, 2/20/1949, with Mr. Sassoon Nawi at his home, and after deliberation, we decided to carry out
the audit of the accounts individually. Since the cash 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 the reality in any way because auditing is usually done by matching receipts, lists, and documents with
the ledger entries, whereas in this case, we did not even find the receipt books given to the relatives of
the deceased from whom the money is collected, as it appears they were all burned. Therefore, our work was limited
to the draft and ledger books only, and below we clarify our observations regarding the cash account.
First - (1) An amount of 15/- Dinars in cash was received from Madhi Saleh Tweig on 13/Kanun/5708
and was actually transferred to the "Debit" page of the cash account in the ledger, then crossed out and transferred to
the "Credit" page of the aforementioned account.
(2) ⟦illegible⟧ the "Credit" of the cash account in the ledger with an increase of 50/- Dinars.
After correcting the two errors explained above, we balanced the cash account of the
ledger, and below we clarify the cash account figures in the ledger as we found them
before correcting the aforementioned errors and as they should be after correcting them.
Debit | Credit | Balance
Dinar Fils | Dinar Fils | Dinar Fils
3588/147 | 3607/966 | 19/819 Excess of expenditures over income
3603/147 | 3542/966 | 60/181 Balance that should be in the cash box
We noticed that the cash account was totaled in ink and settled despite the fact that the cash account
figures in the ledger indicated an increase in expenditures over income as we explained above, and this action
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 the two errors (1) and (2) above result in several consequences,
including that the amount of 15/- Dinars transferred to the "Credit" page instead of the "Debit" results in a
shortage in the cash box of 30/- Dinars. If this amount is added to the 50/- Dinars resulting from the error in
totaling the "Credit" page, the total deficiency would be 80/- Dinars.
- 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
- 3 -
Accordingly and in brief, the fund deficit as a result reached 98/360 Dinars.
Third - For the purpose of completing our audit, we inquired with Mr. Sassoon Nawi as to whether he had
observations that we might not have addressed in our audits. He presented us with a list dated 2/3/1949, a copy of which is
recorded below, totaling 196/174 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 handing them over to the
treasurer or recording them as revenue in the records. As a test, we audited the items of the amounts
in this list, and it became clear to us that they were not recorded in either the draft or the ledger, which indicates
the validity of Mr. Sassoon Nawi's claim. After examining the accounts, it appears that the accountant who received the money
disposed of these amounts. What reinforces this claim is that Mr. Sassoon Nawi presented us with an ordinary receipt
signed as received by the accountant on 5/11/1948, indicating the receipt of an amount of 30
Dinars from Mr. Rahmin Ibrahim for the first installment of the rent, and this amount is one of the
items of the amounts recorded in the aforementioned list. Accordingly, if we add the fund deficit amounting to
98/360 Dinars to the list amount, the total net fund deficit or the misappropriated amounts becomes
294/534 Dinars.
Dinar Fils | Copy of the List
30 000 | Received from Rahmin Ibrahim by a receipt signed by him
8 000 | Received from Rahmin Ibrahim in cash
30 000 | Received a promissory note from Muhammad Zuwair due on 17/12/1948 and did not hand it over according to his confession before you
20 000 | Received a promissory note from Ibrahim Twayqa due on 10/7/1948 and did not hand it over
4 000 | Received from Yaqub Moshi which Rabbi Salman sent to him
3 000 | Received from Hanoun immigrants
2 816 | Received from the deceased Al-Saffar
60 181 | Fund deficit in the book until September
28 177 | Fund deficit in the book until the fire on 12/12/1948
186 174 | ⟦line⟧
10 000 | Received from the consumers of Gabbai for the disposal of 1/4 length linen according to the investigation of Salman Samerli
196 174 | ⟦line⟧
Baghdad on 3/2/1949
Fourth - We did not find in the rest of the accounts any points worth mentioning.
Fifth - With this, our observations regarding the mentioned audit end.
Eliyahu Lawi
Naji Ishaq Pasha
266
1949/3/27
Department Copy
Presented 49/4/27
49/5/15
Heber Akidimsha Association ⟦line⟧
After greetings,
We send herewith the report received by the Council from the auditors, Messrs.
Naji Ishaq Pasha and Eliyahu Levi, regarding the embezzlement attributed to the former
administrative officer of your association, named Saleh Mukammal, requesting that the necessary action be taken
Naji Ishaq Pasha and Eliyahu Levi regarding the embezzlement attributed to the former
administrative officer of your association, named Saleh Mukammal, requesting that the necessary action be taken
regarding it immediately and informing us of the result. Sincerely;
Vice President
14
For filing
5/15
Presidency of the Jewish Community
in Baghdad
Date: 10 / 2 / 949
Honorable Vice President
I hereby submit the audit report of the ⟦illegible⟧ committee
for your kind review, and I suggest sending it to Messrs.
Salman Bashi and Karmi Shiloah for review in preparation
for discussion in the next session.
Salman ⟦illegible⟧
Secretary
The attachment, please present it
to the two members Salman Bashi and Karmi Shiloah
and invite the Council to a meeting on Thursday at
5:30 due to ⟦illegible⟧ circumstances with
placing its name on the agenda
with the minutes ⟦illegible⟧
12 / 2
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
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.
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⟧
Salama Husseina
God - Good
Saqeel Murad
Since all
its expenses for the high-end
from the Ministry of
Interior, it is not possible
to remain silent
Lighting the Rakwa at the present time
does not cost a single Lira of its weight
⟦line⟧
Ibrahim Khaddouri
At the present time
we need to light the Rakoul
The Sincere
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⟧
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)
( 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
264
1949/3/27
Department Copy
(( Secret ))
Administrative Order
Due to the deficit occurring in the accounts of the Khairat Dasha Association during the period
of Mr. Saleh Mukammal's tenure as the Administrative Officer in the aforementioned association,
the Council has decided to suspend the payment of his salary received from the association, effective from
the first of March 1949, and to hold it in trust until the outcome of the procedures in this regard appears.
⟦signature⟧
Vice President
Copy to:-
His Eminence the Head of the Community
Khairat Dasha Association
Presidency of the Spiritual Council
Presidency of the Council
The Accountant - to act accordingly
Personal File
On behalf of /
( 7 )
. The transfer is in the name of Hasiba Ishaq and Daoud Rahmin for the full amount to the Levant side ⟦line⟧
Details of transfer No. 1 dated November 25, 341 in the name of Rahma and Daoud for the full amount to the Levant side ⟦line⟧
(And specifically ⟦illegible⟧ the transfer from ⟦illegible⟧) its date
Details of transfer No. 2 dated November 25, 341 in the name of Daoud for the full amount to the Levant side ⟦line⟧
(And specifically ⟦illegible⟧ the transfer from ⟦illegible⟧) its date
In ⟦illegible⟧ 828 ⟦illegible⟧ entry of the account which was returned for guidance as stated on the date of August 31, 326 in Litre
(B 46) as stated and in the margin details and the transfer in the name of Hasiba Ishaq to the Levant side details on the date
. As stated and the date
In ⟦illegible⟧ 6661 ⟦illegible⟧ as stated which was returned for guidance entry of the account on the date of 11/11/321 in Litre
In the name of God. As stated and the date 26 as stated and in its Litre and from it details for the side as stated on the date ⟦illegible⟧ Alpha
. And according to it finally 6671 ⟦illegible⟧ 3/6/321 in Litre and in Alpha for Bulqar entry of the account on the date ⟦illegible⟧
According to paper 2211 ⟦illegible⟧ entry of the account which was returned for guidance as stated on the date 31/5/321 in Litre
B for our six this was taken and reached and for this account and reached as stated the transfer in the name of Hasiba Ishaq to the Levant side ⟦line⟧ Alpha
According to paper 21/5/321 in Litre 846 ⟦illegible⟧ entry of the account which was returned for guidance the transfer in the name of Hasiba Ishaq to the Levant side
On the date ⟦illegible⟧ the transfer details on the date 27 as stated that the Litre of the transfer details on the date ⟦illegible⟧ Litre
The transfer in the name of Hasiba and Daoud Rahmin 21/5/321 on the date 07 ⟦illegible⟧ the transfer in the name of three as stated
. As stated which was returned from it ⟦illegible⟧
And approved ⟦line⟧ General Inspector
⟦illegible⟧
On ⟦illegible⟧ 18/10/321
⟦illegible⟧
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
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.
✓
Department Copy
279
11 / 5 / 1949
Administrative Order
In view of the settlement reached between the Khairat-Disha Society and Mr. Saleh
Hakham Ishaq Mukammal, the former administrative officer of the aforementioned society, regarding the
society's claim against him, it has been decided to lift the seizure order on his daily salary received from
the slaughterhouse (pursuant to the second paragraph of Resolution No. 3 taken in the thirty-fourth
session on 24 / 3 / 1949), provided that one dinar is deducted from his salary
monthly starting from March 1949 to be transferred to the Khairat-Disha Society until
the fixed debt owed by him to the Khairat-Disha Society, amounting to 184.924 dinars, is paid.
Vice President
Copy to His Eminence the Head of the Community ⟦line⟧ for kind information ⟦line⟧
Khairat-Disha Society ⟦line⟧ with reference to your letter No. 321 dated 4 / 5 / 1949
⟦line⟧ to act accordingly ⟦line⟧
Mr. Saleh Hakham Ishaq Mukammal ⟦line⟧ with reference to his letter dated 4 / 5 / 1949
Personal Reference ⟦line⟧
Copy of the Vice President
Please approve that the deduction starts from the month of March
and not from the month of May 49 as stated in the letter of the ⟦illegible⟧ Society
For filing
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