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IJA 1441

Files Regarding Menahem Daniel Endowments

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Description

These are archival documents from the Baghdadi Jewish Community. Included are correspondence with the Iraqi government about an orchard; accounting materials; the law allowing the liquidation of a family fund. In a file with the handwritten title “Menahem Account and Promissory Bills Received by the Court” are a letter from the Administrative Committee for the Jewish Community to an accountant regarding payments for his service; handwritten calculations; endowment registration; a chapter of a law for endowments published by the government of Iraq under King Faisal II; expenses of the Menahem Daniel schools; a letter to Jewish Lay Council asking to acquire revenues and expenses for Menahem Daniel’s endowments in 1944.

Metadata

Archive Reference
IJA 1441
Item Number
8323
Date
Approx. January 1, 1941 to December 31, 1950
Languages
Arabic
Keywords
Financial, Menahem S. Daniel's School, Revenue Stamp, Stamps, Deed, Form, File Folder, Typed, Iraqi Government, Ezra Menahem Daniel, Accounting, Baghdadi Jewish Community, Crown Crest, Legal, Ink Stamp, Administrative Committee for Iraqi Jews, First Court of Baghdad, Letterhead, Jewish Lay Council, Law for Endowments, Waqf, Tax, Endowments, Correspondence, Annotation, Promissory Bills, King Faisal II, Handwritten, Property Tax, Land Registry

AI English Translation, Pages 26-50

Archival unit 26

3
Article Four - A - The Courts of First Instance in the areas where the endowment is located shall consider the liquidation of these endowments. If there are multiple
endowed properties, the lawsuit may be filed in any court in whose area one of
those endowed properties is located, and in that case, no other court shall consider it.
B - It shall be within the jurisdiction of this court to consider the proof of
the endowment, the identification of the endowed assets, the determination of their two categories (family
and joint), the interpretation of the conditions of the endowers regarding entitlement,
the invalidity of the endowment, and in general all disputes related
to the liquidation of family and joint endowments and what branches out from that.
C - The trial shall be conducted according to the provisions of this law and the Law of
Civil Procedure in an expedited manner, and the
judgments shall be subject to appeal by cassation.
Article Five - A - When a lawsuit for the liquidation of an endowment is filed in
a competent Court of First Instance according to the provisions of this law, it shall become
within the jurisdiction of this court to consider all lawsuits filed
in other courts related to that endowment that fall within
the jurisdiction of the court mentioned in paragraph (B) of Article Four,
and in this case, those lawsuits shall be referred to the aforementioned court.

Archival unit 27

6
experience.
d - With due regard to what was stated in paragraph (a) above, the shares of
the charitable entities mentioned in the previous paragraphs shall revert to the Department of Awqaf
to implement the purpose of the endower in charity according to the conditions of the endower,
and they shall be included among the controlled endowments if they are in kind, and another
endowment shall be purchased with them if they are a price.
e - What remains of the endowment after taking what was allocated to the charitable
entity shall be distributed to the beneficiaries according to the provisions of this law.
Article Nine - The liquidated endowment shall be divided among the heirs of the endower
who are alive at the time of this law, each according to their legal entitlement
from the inheritances of the endowment's assets or its price, regardless of
whether the heir was entitled to benefit or not, and the provision of
this paragraph does not apply to the heirs of the deceased who were not entitled to benefit before
the entry into force of this law. However, if the beneficiaries are other than the heirs of
the endower, the division shall be carried out among them in the following manner: -
"If the endowment is shared or sequential, it shall be divided according to
the conditions of the endower in equality and preference."
Article Ten - A - The court shall rely in defining and designating
the charitable entity, its share, the entitled parties, and their portions on

Archival unit 28

8
B -- A proportional fee of one per thousand of the value
of the claim in the appealed case shall be collected upon the appeal of the judgment.
Article Thirteen -- The provisions of this law shall apply to
the exchange and expropriation values of private and joint endowments
wherever they exist upon the effective date of this law.
Article Fourteen -- The provisions of this law shall not apply to
private and joint endowments if the dedicator is alive, as he has
the right to retract what he has endowed whenever he wishes.
Article Fifteen -- This law shall come into effect from the date
of its publication in the Official Gazette.
Article Sixteen -- The Ministers of State shall implement this
law.
Written in Baghdad on the twenty-fifth day of
the month of Rabi' al-Thani in the year 1374, corresponding to the twenty-second day
of the month of December in the year 1954.
Nuri al-Said
Faisal
Signatures of the Ministers

Archival unit 29

Baghdad Court of First Instance
Outgoing Number
Page Number (2)
Transferred Number (Copy)
File Number / / 195
Fils | Dinar | Bill No. | Bill Date | Debtor Name
000 | 20 | 1 | 14 Rabi' al-Awwal 1374 | Sion Heskel
000 | 19 | 1 | ⟦line⟧ | ⟦line⟧
000 | 24 | 1 | 26 | Abdul Karim Batikhah
000 | <del>23</del> | 1 | ⟦line⟧ | ⟦line⟧
000 | 24 | 1 | 25 | Mahmoud Al-Haj Rahi Al-Tikriti
464 | 23 | 1 | ⟦line⟧ | ⟦line⟧
464 | 24 | 1 | ⟦line⟧ | Mahmoud Hussein Siraj
000 | 24 | 1 | 3 | Diab and Nimr Ragheb Marqa
000 | 24 | 1 | ⟦line⟧ | ⟦line⟧
325 | 77 | 1 | 25 | Hussein Ta'an
000 | 70 | 1 | ⟦line⟧ | ⟦line⟧
789 | 354 | 32 |  | 
Ibrahim Khalaschi the agent, Ibrahim Khazam the agent, Mustafa the agent, Ismail Muhammad
After finishing, Ibrahim Khalaschi presented special lease contracts for Khan Jaghal belonging to the Menahem Daniel Endowments
and (105) papers and a contract paper for the former Menahem Saleh Daniel school and two contract papers for a house in Taht neighborhood
and nine ⟦...⟧ special contracts in Al-Tatran and Al-Sabilkhana neighborhoods. After finishing, the bills were received with the contract papers
whose details are mentioned above to be kept in the courts and presented to His Excellency the Judge, and accordingly the minutes were sealed on 27/6/1955
It continued from six o'clock until ten to eight
Ibrahim Khalaschi. Ibrahim Khazam the agent. and the agent Mustafa. and the agent Ismail. Muhammad

Archival unit 30

Baghdad Court of First Instance
Issued Number
Date
File Number 195 / /
Page ( 1 )
In execution of the court's decision, I attended the premises located in Ras al-Qarya, where Mr. Ibrahim Khalaschi was present, and after ⟦...⟧
regarding the court's decision, he stated that I am present to present the promissory notes related to the Waqf, and after bringing them, I began recording their details and the correctness ⟦...⟧
They are as follows.
( <del>⟦illegible⟧</del> image )
Fils | Dinar | Promissory Note No. | Date | Name of Debtor
⟦line⟧ | 6 | 1 | 10 Muharram 1374 | Ahmed Al-Abdullah Al-Issa
⟦line⟧ | 10 | 1 | 2 Sha'ban 1374 | Shaker Mahmoud
⟦line⟧ | 10 | 1 | " " 2 | " "
⟦line⟧ | 250 | 1 | 16 Dhu al-Qi'dah 73 | Meir Ezra Dori and Isaac Dallal
⟦line⟧ | 250 | 1 | " " 16 | " "
⟦line⟧ | 250 | 1 | " " 16 | " "
⟦line⟧ | 250 | 1 | " " 16 | " "
⟦line⟧ | 250 | 1 | " " 16 | " "
⟦line⟧ | 10 | 1 | 11 Safar 1373 | Abed and Mohammed Ali Fattal
098 | 12 | 1 | " " 11 | " "
⟦line⟧ | 23 | 1 | 16 Muharram 1374 | Taha Mohammed Rashid Mulla Huwaish
⟦line⟧ | 21 | 1 | " " 23 | Aziz Hanna Isso
767 | 67 | | 25 Safar 1374 | Saeed Al-Hajj Hussein Mafazji
464 | 15 | 1 | 2 Rabi' al-Awwal 1374 | Hajj Hussein Amr, Palestinian
⟦line⟧ | 14 | 1 | " " 2 | " "
071 | 11 | 1 | 30 Safar 1374 | Soren Ovanes
⟦line⟧ | 38 | 1 | 12 Rabi' al-Awwal 1374 | Sayyid Kamil Mustafa Al-Bij
⟦line⟧ | 38 | 1 | " " " | " "
⟦line⟧ | 35 | 1 | " " 14 | Shaul Baruch Nissan
⟦line⟧ | 30 | 1 | " " 15 | Ali Al-Hajj Abdul Rahman Khaji
⟦line⟧ | 30 | 1 | " " " | " "
400 | 1621 | 21 | | 
Ibrahim Khalaschi Agent Ibrahim Khazam Agent Mustafa. Agent Ismail Mohammed

Archival unit 32

Statement of net expenditures of the Heskel Menahem Daniel
Vocational School for Girls for the academic year 1948/49
⟦line⟧
Dinar Fils | Dinar Fils
629 1803 | Salaries of the headmistress, teachers, and servants according to the attached schedule | 500 1117 | Students' fees
468 580 | Cost of living allowances for the headmistress, teachers, and servants according to the attached schedule | 784 2408 | From the endowments of the late Heskel Menahem Daniel
600 181 | Lecture fees | 3526/284 | 
943 241 | Tools and equipment for teaching sewing and embroidery |  | 
591 225 | Travel allowances for foreign teachers |  | 
713 411 | Lighting, fuel, cleaning, telephone, building insurance, painting, stationery, and others |  | 
910 59 | Library expenses for book prices and others |  | 
430 21 | Net physical education expenses |  | 
3526/284 |  | 3526/284 | 
12/31/1949

Archival unit 33

Expenses of the Menachem Salih Daniel School for the academic year 46/47
For the period from 10/1/46 to ⟦illegible⟧ / 1941 and included
Salaries, cost of living allowances, administrative expenses, furniture, and expenses for
reconstruction and operation
⟦line⟧
Expenses | Dinar Fils | Revenues | Dinar Fils
Salaries of teachers, the principal, and servants for one year from October 1946 | 1984 133 | Grant from the Honorable Ministry of Education | 130 000
Cost of living allowances as ⟦line⟧ well | 1114 600 | From student fees and manual works | 
Grant for teachers and servants to improve their economic situation | 153 000 | Dinar Fils | 
Housing allowances for foreign teachers | 99 998 | From student fees | 2266 500
Feeding, clothing, and books for poor students | 536 063 | From manual works | 73 250
Expenses for teaching sports, singing, home arts, and purchasing tools for them | 21 000 | ⟦line⟧ | 2339 750
School furniture and tools for the kindergarten | 22 053 | From ⟦illegible⟧ Waqf revenues to cover school expenses for the mentioned year | 4348 200
Travel allowances for foreign teachers | 10 000 | ⟦line⟧ | 6817 965
Expenses and wages for extracurricular activities | ⟦illegible⟧ |  | 
Stationery, maps, and prizes | 67 208 |  | 
Water, electricity, fuel, cleaning, telephone, building fire insurance, and expenses |  |  | 
visible | 59 275 |  | 
Repairs | 2750 135 |  | 6817 965
⟦line⟧ | 6817 965 |  | ⟦line⟧
Correct on 8/31/1948

Archival unit 34

Menahem S. Daniel's ⟦illegible⟧
44/115 Ta
TELEPH
Endowments
Menahem Salih Daniel School
Number ⟦...⟧
Telephone Number 140
Baghdad, 2 August 1947 Baghdad on
SL
30 / 9 / 2
His Excellency the President of the respected Israelite Lay Council
Baghdad
Subject - Endowment accounts of the late Menahem Salih
Daniel for the year 1944
Greetings and respect
In accordance with the provisions of the Menahem Salih Daniel endowment notice No. 935/87 dated 21 / 5 / ⟦...⟧
We have the honor to submit the following: -
1- The final account statement for the Menahem and Sasson Daniel endowments for the year 1944
2- The final account statement for the income and expenses of the "Menahem Salih Daniel" school for the academic year 1943 /
1944
3- The budget of the "Menahem Salih Daniel School for the academic year 1945 / 1946
4- The budget of income and expenses for the Menahem and Sasson Daniel endowments for the year 1946
Secondly - In the spirit of the cost of living allowance law of the Iraqi state, we have increased the allocations
of the cost of living for female teachers and school employees according to the rates specified in the amendment law
mentioned above starting from 1 / 1 / 1944, in order to improve the welfare of the female teachers
Thirdly - We send to you herewith a copy of the endowment deed numbered 68 / 1944 dated 30 / ⟦...⟧ /
1944 by which Mr. Ezra Daniel endowed the plots numbered 6/66, 7/66, 8/66,
9/66, 10/66, and 11/66 located in the Al-Bataween neighborhood next to the
Young Men's Christian Association to be annexed to the Menahem Salih Daniel school endowments
We would be pleased if you would kindly provide us with a receipt, and with our highest respect for Your Excellency

Archival unit 35

Account of the Endowments of the late Menachem Daniel
For the year 1944
Expenses ⟦line⟧ Revenues
Dinar Fils | Purchase Date | Dinar Fils
1024 877 | Net expenses of Menachem Salih Daniel School for the academic year 1943/44 | | 2305 177 | Balance of the endowment account until 12/31/43 according to the list
 | Price and expenses of purchasing foreign bonds for the endowment account | | | Net revenues of the properties of the late Menachem's endowment for the year 1944
1507 500 | Pound ⟦line⟧ War Loan Stock for the year 1955/59 at 3 percent 4 February 1944 | | 1809 661 | For the share of 504 Nabila from the property of Khan Jaghal for one year from Muharram 1363
1753 500 | Pound ⟦line⟧ War Loan Stock for the year 1955/59 at 3 percent 8 February 1944 | | | (From the half of Alwa Al-Shorja, a house under the Tekiya, and two shops in the Coppersmiths Market
3261 000 | ⟦line⟧ | | 308 036 | and house 118/33 and the plots of Al-Bataween sequence 10/66 and 11/66
0 354 | Values of checkbooks and stamps to open an account in Eastern Bank London | 3117 697 | 3117 697 | ⟦line⟧
4286 231 | For settlement of account | | | (Net revenues of the properties endowed for the rest of the late Rifqa for the share of 504 from the property of Khan
3543 765 | | | 3309 096 | Jaghal for the year 1944
7829 996 | | | | (Net revenues of the properties endowed for the rest of the late Simha for the share of a house and a shop
 | | | 98 026 | (10) in Tatran neighborhood for the year 1944
7829 996 | | | 7829 996 | ⟦line⟧
 | 12/30/1944 | | 3543 765 | Balance of the endowment account at the end of 12/30/1944
Salih

Archival unit 36

To the ⟦illegible⟧
Academic year ⟦illegible⟧/1944
9/1944 including salaries
Construction expenses and o⟦illegible⟧thers
⟦line⟧
Fils | Dinar |  | Dinar | Fils
381 | 1672 | Salaries of teachers, the principal, and servants for one year from October | 100 | 00
297 | 942 | High cost of living allowances | 1953 | 990
897 | 97 | Housing allowances for foreign teachers with a bonus for the principal for her mission from Syria | 1024 | 877
067 | 125 | Food, clothing, and books for poor female students | 3078 | 867
000 | 40 | Travel allowances for foreign teachers |  | 
126 | 52 | School furniture and kindergarten tools |  | 
923 | 22 | Stationery, maps, and prizes |  | 
779 | 91 | Water, electricity, telephone, fuel, cleaning, building fire insurance, and miscellaneous |  | 
367 | 34 | Restoration expenses for electrical equipment values and electricity repair costs |  | 
867 | 3078 | ⟦line⟧ | 3078 | 867
Restoration expenses for electrical equipment values and electricity repair costs | 34 | 367
⟦line⟧
3078 867
⟦line⟧
⟦line⟧
3078 867
⟦line⟧
16 ⟦...⟧ 2/28

Archival unit 37

Expenses of Menahem Salih Daniel School for ⟦line⟧ year ⟦illegible⟧
For the period from 1 / 9 / 1943 to 30 / ⟦line⟧
And cost of living allowances, administration expenses, and furniture ⟦line⟧
Fils | Dinar
⟦line⟧ | 1950 | Principal's salaries
⟦line⟧ | 1150 | Cost of living allowances ⟦line⟧
⟦line⟧ | 60 | Housing allowances for foreign teachers
⟦line⟧ | 70 | Travel allowances for foreign teachers
⟦line⟧ | 350 | Feeding, clothing, and books for poor female students
⟦line⟧ | 170 | Expenses for teaching sports, anthems, and home arts
⟦line⟧ | 80 | School furniture and tools for the kindergarten ⟦line⟧
⟦line⟧ | 125 | Stationery, maps, and prizes
⟦line⟧ | 125 | Water, electricity, telephone, fuel, cleaning, building fire insurance, and unforeseen expenses
⟦line⟧ | 170 | Repairs ⟦line⟧
⟦line⟧ | 4250 | ⟦line⟧
Fils | Dinar | ⟦line⟧ Revenues
⟦line⟧ | 2000 | Grant from the Honorable Ministry of Education
⟦line⟧ | 1750 | Student fees and revenues from manual works
⟦line⟧ | ⟦line⟧ | From the endowments of the late Menahem Daniel
⟦line⟧ | 3850 | ⟦line⟧
⟦line⟧ | 400 | Deficit
⟦line⟧ | 4250 | ⟦line⟧
First 1943
Selection as a teacher
August 28, year 1945

Archival unit 38

Budget of revenues and expenditures of the properties of the endowments of the late
Menachem Salih Daniel for the academic year 1945/46
⟦line⟧
Expenditures | Revenues
Dinar Fils
Dinar Fils
2150 000 ( Payment of the expenses of the "Menachem Salih Daniel" school for the year 45 / 1946 Budget of revenues of the properties of the late Menachem's endowment for the year 1946
( Academic Dinar Fils
3725 000 What is expected from the surplus of the endowment revenues 1900 000 for the share of 504 from the property of Khan Jaffal for a year from Muharram 1365
5875 000 ( From the share of Alwa Al-Shorja and a house under the Takia and two shops in the Coppersmiths Market
525 000 ( and the lands of Al-Bataween
2425 000 2425 000
⟦line⟧ | ⟦line⟧
( Budget of revenues of the properties endowed for the rest of the late Rifka for the share of 504 from the property of
⟦illegible⟧ | ⟦illegible⟧ ( Khan Jaffal for the year 1946, i.e., one year from Muharram 1365
( Budget of revenues of the properties endowed for the rest of the late Simha for the share of a house
100 000 ( and a shop (10) in the Tatran neighborhood
5875 000
⟦line⟧ | ⟦line⟧
5875 000
⟦line⟧
1945/8/28