AI en Translation, Pages 651-675
Page 651
Ministry of Justice
Legal Codification Bureau
Number 19/1/7
Date 18/7/1971
Central Rusafa Investigation Court
Please inform us of the stage reached in the investigation regarding the embezzlement by (Isaac Ibrahim Nathan)
accountant of the Administrative Committee for Iraqi Jews, of sums from the committee's accounts, noting that the committee at the time on
3/7/1966 approached your court and filed a report against him.
Head of Legal Codification
On behalf of the Minister of Justice
⟦illegible⟧
Page 652
Ministry of Justice
Bureau of Legal Codification
Number ⟦A⟧ / 7/1/16
Date 18 / 7 / 1971
Central Rusafa Investigative Court
Please inform us of the stage reached in the investigation regarding the embezzlement by (Isaac Ibrahim Nathan),
accountant of the Administrative Committee for Iraqi Jews, of sums from the committee's accounts, noting that the committee at the time on
2 / 7 / 1966 approached your court and filed a report against him.
Head of Legal Codification
For the Minister of Justice
Page 653
Ministry of Justice
Bureau of Legal Codification
182
89
7 / 10 / 89
71 / 15 / 18
Judge of the Central Rusafa Court
Please inform us of the stage reached in the investigation regarding the break-in
⟦by⟧ (Salim Ibrahim Nathan) ⟦at the headquarters of⟧ the Mosaic Community Council for Iraqi Jews ⟦by stealing⟧ sums from the accounts of
the Council, and that the aforementioned was ⟦detained⟧ on 7 / 1 / 1966, requesting ⟦your response⟧ and the nature of
your procedures in this regard
Head of Legal Codification
⟦illegible signature⟧
Head of the Bureau of Legal Codification
5 / 1
89
Page 654
Administrative Committee for Iraqi Jews
in Baghdad
Telephone No. 83531 President
No. L /: 482 / 71
Date: 28 / 6 / 1971
Subject /:
5/1
The Honorable Minister of Justice
Legal Codification Bureau
Greetings:
Reference to your letter No. ⟦A⟧ / 1 / 11 dated 21 / 6 / 70 regarding the amounts threatened by the former accountant, we inform your esteemed ministry:
The accountant of the previous Administrative Committee (Isaac Ibrahim Nathan) had embezzled amounts from the accounts of the Administrative Committee and its affiliated endowments and fled to an unknown destination. The aforementioned committee at the time, on 3 / 7 / 1966, approached the Rusafa Investigation Court and filed a report against him accusing him of the crime of embezzlement. The aforementioned court conducted the necessary investigations and was unable to arrest him (until now), so the case remained under investigation.
The Administrative Committee for Iraqi Jews, according to its plan, has annually submitted the audit reports of the certified public accountants to your esteemed ministry explaining this deficit. Please refer to our letters:
1 - L / 1324 dated 17 / 4 / 67 (Account report for the year ending 30 / 9 / 66.
2 - L / 730 " " 24 / 10 / 68 " " " " " 30 / 9 / 67.
3 - L / 310 / " " 14 / 6 / 70 " " " " " 30 / 9 / 68 and 30 / 9 / 69
4 - L / 441 / " " 7 / 6 / 71 " " " " " 30 / 9 / 70.
Since the case is still under investigation, the certified public accountants record this deficiency in their annual audit reports.
Please accept our highest respect
⟦signature⟧
President of the Administrative Committee
Page 655
Number / ⟦illegible⟧
Date / ⟦illegible⟧ / ⟦illegible⟧ / 1971
Presidency of the Mosaic Community in Iraq
Baghdad
To / ⟦illegible⟧
Subject / Payment of granted loan amounts
to the Mosaic Community in Iraq
With reference to your letter numbered ⟦illegible⟧ and dated ⟦illegible⟧ and based on the instructions
⟦illegible⟧ in paying the amounts owed by the Mosaic Community
We attach herewith checks drawn on Rafidain Bank (Sa'adoon Branch) in the names of the gentlemen mentioned below who
previously received amounts as loans from ⟦illegible⟧ and the mentioned amounts have been deducted from their salaries for the month of November 1971
Note that the mentioned checks ⟦illegible⟧ by us to pay the amounts owed by them, totaling 71/762 Dinars
Please kindly instruct those concerned to receive the mentioned checks and inform us of their receipt so that we can take the necessary action regarding them
Hoping you will kindly inform us in case the checks are not received by you so that we can take the necessary measures
With appreciation
No. | Name of Person | Check Number | Amount | Notes
1 | ⟦illegible⟧ | 71/762 | ⟦illegible⟧ | ⟦illegible⟧
2 | ⟦illegible⟧ | 71/763 | ⟦illegible⟧ | ⟦illegible⟧
3 | ⟦illegible⟧ | 71/764 | ⟦illegible⟧ | ⟦illegible⟧
4 | ⟦illegible⟧ | 71/765 | ⟦illegible⟧ | ⟦illegible⟧
You will find attached the checks mentioned above, numbering (4) four checks, hoping for receipt and informing us
Chairman of the Administrative Committee of the Mosaic Community in Iraq
Lawyer ⟦illegible⟧
On behalf of / Chairman of the Administrative Committee of the Mosaic Community
Administrative Committee for Iraqi Jews
in Baghdad
Telephone No. 83531 President
No. L / 482 / 71
Date 28 / 6 / 1971
Subject /:
The Honorable Minister of Justice
Legal Codification Bureau
Greetings:
Reference to your letter No. A / 11 / 7 dated 21/6/20 regarding the amounts squandered by
the former accountant, we inform your esteemed ministry:
The accountant of the previous administrative committee (Isaac Ibrahim Nathan) had embezzled amounts from the accounts
of the Administrative Committee and its affiliated endowments and fled to an unknown destination. The mentioned committee at the time, on
3/7/1966, approached the Rusafa Investigation Court and filed a report against him accusing him of the crime of embezzlement, and the
mentioned court conducted the necessary investigations and was unable to arrest him (until now), so the case remained under investigation.
The Administrative Committee for Iraqi Jews, according to its plan, submitted annual audit reports by legal accountants
to your esteemed ministry explaining this deficit, so please refer to our letters:
1 - L - 67/1324 dated 17/4/67 (Account report for the year ending 30/1/66
2 - L - 73 / 68 " 24/10/68 " " " 30/1/67
3 - L - 70/340 " 14/6/70 " " " 30/1/68 and 30/1/69
4 - L - 71/441 " 7/6/71 " " " 30/1/70
Since the case is still under investigation, the legal accountants record this deficiency
in their annual audit reports.
Please accept our highest respect
President of the Administrative Committee
Page 656
⟦illegible⟧
To the Honorable Minister of Justice
Legal Codification Bureau.
Greetings,
With reference to your letter No. A.M./1/7 dated 2/20/71 regarding the frozen amounts
by the previous Administrative Committee, we inform your esteemed Ministry:
That the accountant of the previous Administrative Committee (Ibrahim Nathan) had embezzled amounts
<del>4957 Dinars</del> from the accounts of the Administrative Committee or from the endowments belonging to it.
The aforementioned committee at the time, on 5/2/66, approached the Al-Rusafa Governance and filed a report
against him, investigation procedures were carried out, and the case was referred to the competent court, but
it was not possible to arrest him (until now), so the case remained under investigation.
The current Administrative Committee for Jews, according to its plan, submitted the legal audit reports
to your esteemed Ministry, explaining this matter in reference to our letters:
A- 67/1224/L dated 4/15/67 (Audit report for the year ending 3/31/66)
2- 68/510/L " 12/20/68 " " " " 3/31/67
3- 68/72/L " 10/24/68 " " " " 3/31/68
4- 70/210/L " 2/14/70 " " " " 3/31/69
5- 71/441/L " 2/7/71 " " " " 3/31/70
Since the case is still under investigation, the legal accountant
refers to the liquidation committee in their annual audit reports.
Please accept our highest respect.
Chairman of the Administrative Committee
Typed
Administrative Committee
3/1/71
Page 658
In the name of God, the Most Gracious, the Most Merciful
Ministry of Justice
Legal Codification Bureau
Incoming Stamp
Administrative Committee for Iraqi Jews
Number 492
Date 22 / 6 / 71
Decision Number: / 197
Number: 7/1/1291
Date: 1971/6/20
Administrative Committee for Iraqi Jews - Baghdad
Your letter 71/441 on 1971/6/7.
Upon auditing the budget for the accounts of the Administrative Committee for Iraqi
Jews for the year ending September 30, 1970, audited by the chartered
accountants Lutfi and Sultan Al-Jorbeji, we noticed that there are individual amounts
in the name of (Isaac Ibrahim Nathan), the former accountant of the committee, and it appears they were embezzled
by him. Have legal measures been taken against him, and has he been brought to the
competent court, and has a judgment for compensation been issued, and has the judgment been executed? Due to
the absence of this information, we request that you inform us about it.
On behalf of the Minister of Justice
Accountant
For review please
6/22
Saadi / 6/20
Page 659
Offices throughout the Middle East
Joint companies in the main countries of Europe
Australia, Africa, Canada, the United States of America, and Central and South America
Whinney Murray & Co.
Chartered Accountants
Whinney Smith and Whinney Brown Fleming and Murray
4B - Fredericks Place - London - E.C.2
Telephone:
90006 ⟦line⟧ P.O. Box - 108
90007 ⟦line⟧ Baghdad
19 June 1966
S E C R E T
The Honorable President
Administrative Committee for Iraqi Jews
B A G H D A D
Greetings -
Audit of the accounts of the Administrative Committee for Iraqi Jews
for the period from 1 October 1965 to 5 April 1966
In accordance with your instructions contained in your letter No. 1124/66 dated 24
April 1966, we have conducted a detailed and complete audit of all cash transactions, bank
accounts, and notes receivable accounts belonging to the account of the Administrative Committee for Iraqi Jews
and the accounts belonging to the endowments of Menachem, Heskel, and Ezra Daniel for the above period. In addition
to that, we have verified the accuracy of property income and other income, as well as the accuracy of
all expenses as they were shown in the records.
We would like to point out that the journal (which includes all transactions
including cash transactions) was complete until 28 February 1966, however, the posting
from it to the various ledgers was until 31 January 1966. The
draft book had entries recorded in it until 1 April 1966.
All subsequent journal entries until 5 April 1966 have been
completed by us or under our supervision from the original documents, receipts, and payment
vouchers which we have verified and were accepted by you, with the exception of two receipts
totaling 225/- Dinars (please refer to the summary).
The result of our audit showed a cash deficit of 7,159/417 Dinars
(Only seven thousand one hundred and fifty-nine Dinars and four hundred and seventeen Fils) as shown in
the attached schedule.
Sincerely
⟦illegible signature⟧
Whinney Murray & Co.
J / N D
Page 660
W.M. & Co.
Summary of the Cash Account for the period from October 1, 1965 to April 5, 1966
Fils/Dinar | Fils/Dinar
Cash Account of the Administrative Committee
Cash balance as of 1/10/1965 | 2,496/027
Total receipts until 27/3/1966 | 12,711/195
Add - amount received from the employee responsible for
property revenues on March 27, 1966
and was not entered into the accounts at the time | 797/300
| 16,004/522
Deduct - total payments until April 4, 1966 | 10,957/153
Balance as of April 5, 1966 | 5,047/369
Cash Account of Menahem, Heskel, and Ezra Daniel Endowments
Cash balance as of 1/10/1965 | 2,629/121
Total receipts until 27/3/1966 | 8,969/810
Add - value of two payment vouchers found missing and considered
by you as paid | 225/000
| 11,823/931
Deduct - total payments until April 4, 1966 | 9,621/572
Balance as of April 5, 1966 | 2,202/359
Total cash balances as of April 5, 1966 | 7,249/728
Deduct - cash found in the safe when opened by
a committee | 30/811
Cash found inside two envelopes in the safe containing
52/- Dinars and 14/- Dinars each | 66/000
| 96/811
Deduct -
Part of unpaid expenses (part of the amount
18/500 Dinars) entered on April 4,
1966 | 6/500 | 90/311
Deficit in the safe as it was on April 5, 1966 | 7,159/417
⟦illegible⟧
Page 662
Lawyers' Office
Hassan Abdullah Muthafar
Hadi Latif
Al-Mustansir Street - Sabri Tuaima Building
Telephone 82280 - 81442
Advocate Hassan Abdullah Muthafar
No' ⟦illegible⟧
Sa⟦illegible⟧
Number: 1/252/66
Date: 3/7/1966
The committee accountant was ⟦illegible⟧
On 5/4/1966 ⟦illegible⟧
Entrusted to him, he instructed ⟦illegible⟧
Conducting the formal audits ⟦illegible⟧
June 19, 1966 ⟦illegible⟧
Led to a deficit of 17 ⟦illegible⟧
Text of Article 275, Paragraph 1 ⟦illegible⟧
Therefore, we hope you will kindly ⟦illegible⟧
Him and referring him to the court ⟦illegible⟧
From the ⟦line⟧ report
Lawyer
Shaul Moussa
To -
The Administrative Committee decided in its session held on
2 / 8 / 1966 to pay an amount of (7159/417) Dinars
To the lawyer Shaul Moussa, the remainder of what is owed to the committee
Cancellation of the seizure on him ⟦illegible⟧
⟦illegible⟧
111 2 8 / 8 / 1966
⟦signature⟧
7/8/66
259 2202 Engineering and Works
5 - 47 269 From God
90 211 4957 - 58
4957 / 058 7159 / 417
Page 663
Lawyers' Office
Hassan Abdullah Muthafar
Hadi Latif
Al-Mustansir Street - Sabri Tuaima Building
Telephone 82280 - 81442
Number: L / 66 / 252
Date: 3 / 7 / 1966
Advocate Hassan Abdullah Muthafar:
Advocate Hadi Latif:
Sabri Bldg. - Mustansir Street:
Tel.: 82280 / 81442
Honorable Mr. Investigating Judge of Rusafa
The accountant of the Administrative Committee for Iraqi Jews, named Isaac Ibrahim Nathan, had ceased attending work
on 5 / 4 / 1966 without a legitimate excuse. Fearing that manipulation had occurred by him in the trusts and accounts
entrusted to him, our client immediately instructed the chartered accountants (Matty Miri and Partners) to
conduct the formal audits. After the auditors completed the audit, they submitted the report dated
June 19, 1966, from which it is clear that the aforementioned accountant had misappropriated the assets of the Committee's fund, which
led to a deficit of 7159/417 Dinars. Since the aforementioned act constitutes a crime to which the
text of Article 275 Paragraph 1 applies, in light of Article 273 of the Baghdad Penal Code.
Therefore, we request you to kindly order the taking of legal measures against the aforementioned accountant and his arrest
and referral to the Criminal Court, and our client demands that he be held liable for the aforementioned amount. We attach herewith a copy
of the report. With highest respect
The two lawyers representing
The Administrative Committee for Iraqi Jews
Lawyer Lawyer
Shaul Moussa Hadi Latif
Page 666
Presidency of the Mosaic Community
in Baghdad
Telephone No. 83531 President
No. T/: 1/1/1
Date:
Subject
Baghdad
On April 28, 1971
To Mr. U Thant
Secretary-General of the United Nations - New York
Mr. Secretary-General:
Israel is constantly launching an unjust campaign against Iraq and Iraqi citizens
of the Jewish faith. I would like to emphasize to your Excellency in this regard that there is a great difference between
Zionism and Judaism. Zionism is a political and racist ideology. It is a colonial and expansionist movement
that contradicts the essence and teachings of Judaism, which is one of the three heavenly religions in the world. Zionism has long
abused the Jewish religion and its followers by distorting its concepts and history, and by using
violence against Jews to terrorize them into migrating to Israel.
Allow me at the same time to express to your Excellency the feelings of all Iraqi Jewish citizens
in their loyalty to their homeland, Iraq, which Zionism will not accept, thereby placing them in a whirlpool of dual loyalty.
The Jews of Iraq are treated with complete equality relative to other citizens in reality and before the law,
and there is no basis for the allegations that they are deprived of freedom of movement inside and outside the country.
I request your Excellency to present this statement to all relevant United Nations bodies, especially
the Human Rights Commission.
I take this opportunity to express to your Excellency my highest appreciation.
Sincerely,
The Chief Rabbi
Sassoon Khadhuri
President of the Mosaic Community in Iraq
Copy to
The Permanent Observer Mission to the United Nations - New York, and I sincerely hope for assistance in publishing this
statement as widely as possible.
Page 667
Presidency of the Jewish Community
in Baghdad
Telephone No. 83531 President
Number: ⟦illegible⟧
Date: ⟦illegible⟧
Subject:
T R A N S L A T I O N
Baghdad, April 28, 1971.
H. E. U Thant,
Secretary General of the United Nations,
New York.
Mr. Secretary General,
Israel wages always a vicious campaign against Iraq,
and the Iraqi citizens of the Jewish faith. I would like to
assure Your Excellency in this connection that there is a vast
difference between Zionism and Judaism. Zionism is a political
and racial ideology. It is a colonial and expansionist movement
which negates the essence and teachings of Judaism, as one of
the three devine religions in the world. Zionism has all too
often done Judaism and its followers a disservice, by distorting
its conceptions and history, and by resorting to violence again-
st Jews, in order to force them to emigrate to Israel.
Allow me at the same time, to express to Your
Excellency, the feelings of all Iraqi citizens of the Jewish
faith, of their loyalty to Iraq, a loyalty which Zionism can
never change, and thereby involve them in the whirl pool of
dual allegiance .
The Jews of Iraq are accorded equal treatment with
the other citizens, in fact and before the law, and there is
no ground for allegations, that they are denied the right to
free movement within and outside the country.
I request, Your Excellency, to bring this declaration
to the attention of all U N Organs concerned, particularly the
Commission on Human Rights.
I avail myself of this opportunity to assure, Your
Excellency, of my high esteem.
⟦illegible signature in Arabic⟧
Signature
Sassoon Khedoury
Grand Rabbi of the Jewish Community
in Iraq .
Copy to
Permanent Mission of Iraq to the U.N., New York.
Sincerely requesting your help in giving this
declaration the widest publicity possible.
Page 668
Administrative Committee for Iraqi Jews
in Baghdad
Telephone No. 83531 President
Number L / 441 / 70
Date 7 / 4 / 1970
Subject / ⟦line⟧
⟦arrow mark⟧
His Excellency the Honorable Minister of Justice
Presidency of the Legal Codification Bureau
Greetings:
We submit to your esteemed ministry a copy of the budgets of the institutions affiliated with the Administrative
Committee for Iraqi Jews along with the report of the chartered accountants Messrs. Lutfi and Sultan
Al-Jorbaji for the year ending on 30 / 1 / 1970.
Please accept our highest respect
⟦signature⟧
Munir Bashouri
President of the Administrative Committee
A copy to:
His Excellency the President of the Mosaic Community / For your kind information.
Page 669
Presidency of the Mosaic Community
in Baghdad
Telephone No. 83531 President
No. T /: 405 / 71
Date: 14 / 6 / 1971
7
Subject
His Excellency the Minister of Finance, respected
Greetings and respect:
The Banking Institution is still refraining from selling and transferring the nationalized bonds belonging
to Iraqi Jews despite the repeal of the exceptional laws.
And since the government of the revolution has removed all distinctions between the members of the communities and has begun treating us,
thankfully, on an equal footing with the rest of the citizens.
Therefore, I hope for your Excellency's order and approval to dispose of the nationalized bonds by sale
and transfer.
With much thanks and respect to your Excellency
⟦signature⟧
Acting President of the Community
Page 670
Administrative Committee for Iraqi Jews
In Baghdad
Telephone No. 83531 President
Ref No. L/: 472 / 71
Date: 9 / 6 / 1971
Subject /: ⟦line⟧
His Excellency the Minister of Justice
Legal Codification
Greetings and Respect:
In view of the passing of the late Chief Rabbi Sassoon Khadhuri, President of the Mosaic Community,
The Administrative Committee for Iraqi Jews decided in its session held on
9/6/1971 that the President of the Administrative Committee shall perform the duties of the presidency of the community in an acting capacity
honorarily until your esteemed Ministry decides on the matter.
Please accept our highest respect.
⟦signature⟧
President of the Administrative Committee
Copy to /
The Secretariat of the Community / for information and follow-up
Page 671
The Administrative Committee for Iraqi Jews
in Baghdad
Telephone No. 83531 President
Number L /: 472 / 71
Date: 9 / 6 / 1971
Subject /:
The Honorable Minister of Justice
The Bureau of Legal Codification
Greetings and respect:
Reference to your letter addressed to the Presidency of the Mosaic Community No. ⟦6⟧ / 1 / 7
and dated 20 / 1 / 1961.
The Administrative Committee for Iraqi Jews decided in its session held on 1 / 6 / 1971
to request from your esteemed ministry to order the holding of elections to form a new committee to replace our committee.
Please accept our highest respect
President of the Administrative Committee
A copy to /
Secretary of the Community / for information and follow-up.
Page 672
The Administrative Committee for Iraqi Jews
in Baghdad
Telephone No. 83531 President
Number L /: 472 / 71
Date: 9 / 6 / 1971
Subject /:
The Honorable Minister of Justice
The Bureau of Legal Codification
Greetings and respect:
Reference to your letter addressed to the Presidency of the Mosaic Community numbered 6 / 1 / 71
and dated 20 / 1 / 1961.
The Administrative Committee for Iraqi Jews decided in its session held on 1 / 6 / 1971
to request from your esteemed ministry the order to conduct an election to form a new committee to replace our committee.
Please accept our highest respect
Chairman of the Administrative Committee
A copy to /
Secretary of the Community / for information and follow-up.
Page 673
The Honorable Minister of Justice
Legal Codification Bureau
With reference to your letter numbered ⟦11⟧ Presidency of the Mosaic Community and number A / ⟦1/18⟧
and dated 1/25/1969
The Administrative Body ⟦for Iraqi Jews⟧, convened on 2/9/1971, decided
To request your esteemed ministry ⟦to assign⟧ the matter of issuing ⟦the election⟧
to form a new committee to replace this committee of ours
Head of the Administrative Body
Copy to
General Directorate of the Community and the Office
⟦133⟧
⟦47⟧
Page 675
The Administrative Committee for Iraqi Jews
in Baghdad
Telephone No. 83531 President
Number K / 441 / 7
Date 7 / 4 / 1971
Subject / ⟦line⟧
⟦illegible⟧
His Excellency the Honorable Minister of Justice
Presidency of the Legal Codification Bureau
Greetings:
We present to your esteemed ministry a copy of the budgets of the institutions affiliated with the Administrative
Committee for Iraqi Jews along with the report of the certified public accountants, Messrs. Lutfi and Sultan
Al-Jorbaji, for the year ending on 6 / 30 / 1970.
Please accept our highest respect
⟦signature⟧
Meer Basri
President of the Administrative Committee
. A copy to -
His Excellency the President of the Mosaic Community / for your kind information.