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Presidency of the Jewish Community Baghdad Report Includes Accounts of the Presidency of the Jewish Community in Baghdad For the period From 1-4-1949 to 31-3-1953 Al-Ra'i Press Baghdad
IJA 658
Report of the Jewish Community Leadership, Bookkeeping and Accounting
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This is the report of the Baghdadi Jewish community leadership including bookkeeping and accounting from 4/1/1949 to 1/31/1953. It discusses the affects of the policies regarding abrogation of Iraqi citizenship and contains detailed accounting records of income and expenses of the Frank Iny and Shamash Secondary Schools. The documents mostly address a proposal raised from within the Jewish Lay Council to cancel tuition to the Frank Iny and Shamash Secondary Schools due to the dire financial situation experienced by many Baghdadi Jewish families.
AI English Translation, Pages 1-25
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Presidency of the Jewish Community Baghdad Report Including Accounts of the Presidency of the Jewish Community in Baghdad For the period From 1-4-1949 until 31-1-1953 ⟦line⟧ Al-Ra'i Press - Baghdad
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My dear brothers, Greetings The movement to revoke Iraqi citizenship from the majority of the members of this community has had a total impact on the status of the community in terms of its law, regulations, institutions, and administration, which led to the suspension of some provisions of the aforementioned law and regulations. The leadership of the community has consulted the venerable Ministry of Justice, presenting some solutions required by the necessity of conducting the community's affairs; however, the venerable Ministry indicated the necessity of amending Community Law No. 17 of 1931 and its Regulation No. 36 of 1931 in a manner that makes them consistent with the emerging developments. The leadership of the community is on its way to submitting the necessary amendments to the aforementioned law and regulation for legislation by the competent authorities. We had wished to withdraw from practicing our duties, but for fear of the collapse of the community's entity and to preserve its rights, we have remained diligent in our work until the completion of the amendment of the law and the aforementioned regulation, so that others may take over the responsibility that we accepted to bear throughout this period. We have continued our work based on Article 31 of Community Regulation No. 36 of 1931, and the venerable Ministry of Justice was informed of this by letter No. T-2688-52 dated August 20, 1952. A group of members of this community has begun spreading rumors and baseless talk, aimed at obstructing the progress of the community leadership's work at a time when it would have been more appropriate for that group to cooperate with this leadership, which accepted responsibility in such difficult circumstances that are unprecedented in the history of this community. We have endured all those rumors that this group has begun to weaponize, as long as we are performing our duty according to what the law and conscience require, guided in all of that by the general interest of the community. The community leadership was forced to publish its accounts, in view of the recent uproar that occurred as a result of Mr. Naeem Ibrahim Zubaida (member of the Lay Council) issuing a statement that he distributed to the members of this community in various synagogues on October 2, 1952, the text of which we publish below: ⟦line⟧ Statement of the Plain Truth My dear brothers, members of the Mosaic community Greetings and respect Based on the urgent persistence from the majority of the community members requesting the admission of their children into the Frank Iny and Shamash schools for free, given their narrow financial situation and extreme need, which led to their inability to pay school fees, and out of my feeling and zeal toward the members of the community and in response to their desire, I submitted today a proposal in this regard to the Mosaic Lay Council, and this is its text: His Excellency the President of the Lay Council of the Mosaic Community, respected Greetings and respect I am pleased to inform you that many individuals from the members of this community have approached me, and they are in a regrettable state of financial need, requesting to enroll their children in the community's schools for free. I have seen it as my humanitarian duty to provide them with actual assistance, so I ask you to cooperate with me by presenting this issue ⟦line⟧
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- 4 - upon the esteemed Lay Council to take a decision to cancel school fees, especially since the financial conditions of the community are in a position that enables it to do so, and as a result, I hope for the issuance of a statement to this effect to inform the members of the community of the reassurance and their desire in this regard. Please accept my utmost respect and gratitude. Sincerely, Naeem Ibrahim Zubaida Member of the Musawi Lay Council in Baghdad I have performed my simple duty towards you, and the case is now presented before the esteemed Lay Council. And I hope with His Almighty's help that the mentioned Council will take its urgent decision to approve my proposal to accept all students in these two schools free of charge as a service to the members of the community who are in need of this assistance, and God is the Granter of success. Sincerely, Naeem Ibrahim Zubaida Member of the Musawi Lay Council in Baghdad 2 - 10 - 1952 However, the inaccuracy of what was stated in the aforementioned statement and its contradiction to the truth was confirmed by the decision of the Lay Council taken at its session held on 6 - 12 - 1952, as it will also be confirmed by every person who reviews the financial situation of the community. We publish below the text of the sixth paragraph of the minutes of the session of the Lay Council held on 5 - 12 - 1952 regarding this subject: The letter received from Mr. Naeem Ibrahim Zubaida dated 2-10-1952 and registered under the Lay incoming number 942 and dated 2-10-1952 was read, containing his proposal to cancel school fees for all male and female students, considering that (the financial conditions of the community are in a position that enables it to do so) according to his statement in his letter, and that was in the session of the Lay Council held on 17-10-1952 in which the Council decided to invite him specifically to attend the next session to benefit from his views on the subject of his referred letter and to enlighten the Council with his proposals in this regard. In fact, the mentioned member attended the session held by the Lay Council specifically for this purpose on 24-10-1952. After listening to the points he presented regarding the subject, it appeared to the Council that what the mentioned member presented is contrary to the truth and reality, especially after he was briefed on the financial state of the Lay Council's fund, and a comparison of the budgets of the Frank Iny and Shamash schools for the two academic years 951 - 952 and 952 - 953 and the large financial assistance provided by the Council to the two schools. It appears from a simple comparison of the two budgets that the deficit in the current academic year 952 - 953 is much more than it was in the previous academic year 951-952, keeping in mind that the community's resources did not increase in this year, if they haven't decreased due to the reduction in meat fees. We list below the budgets of the Frank Iny and Shamash schools for the academic years 951 - 952 and 952 - 953 (noting that the balance in the bank does not exceed 2000 dinars).
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Frank Iny School Academic Year | Revenues | Expenses | Deficit | Supplemented by its endowments or by the Lay Council Dinar Fils | Dinar Fils | Dinar Fils | Dinar Fils 951-952 | 485 5436 | 027 8494 | 542 3057 | 542 3057 from the Lay Council endowments Shamash School 951 952 000 666 609 2933 609 2270 (047 1566 from its endowments (562 704 from the Lay Council endowments From this, it is evident that the amounts with which the Lay Council assisted the two schools total 3762-104 dinars. As for the year 952-953, its budget is still estimated and has not yet been realized. It is as follows for the two schools: Revenues | Expenses | Deficit Dinar Fils | Dinar Fils | Dinar Fils 000 5250 | 000 13648 | 000 8398 From this, it appears that the amounts the Lay Council must assist the two schools with reach about double what it assisted with in the previous academic year, keeping in mind that its revenues have decreased and will inevitably decrease due to the reduction in meat revenues. Therefore, and considering that what was stated in his aforementioned letter is not applicable, the Council has decided to reject it and close the subject. Note that the school administration did not hesitate to accept any female or male student unable to pay tuition fees for free, and also exempted them from bus fees as well. For your information regarding the financial situation of the community and its accounts, and given the absence of a General Council, we have published this financial report which includes the following: 1 - Budget for the fiscal year 49-1950 2 - Budget for the fiscal year 50-1951 3 - Budget for the fiscal year 51-1952 4 - Budget for the period from 1-4-1952 to 31-1-1953 First Budget for the fiscal year 49 - 1950 Introduction: Most of this fiscal year falls within the term of the previous Lay Council, and the current Lay Council is not responsible for it as it was elected on 5-12-1949. However, we have published it within this financial report because it was not approved by the General Council at the time, and it is as follows:
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A - Account of Revenues and Expenses for the year Revenues Dinar | Fils | Dinar | Fils From Gabila fees | ⟦line⟧ | 28,610 | | From Kutu Buth fees | 370 | 4,356 | | From certificate donations | 750 | 472 | | and divorce lines | | | | From rents | | | | Rent of Khan Al-Shorja | | | ⟦line⟧ | 725 Rent of Sha'shua plot | | | ⟦line⟧ | 120 Rent of Al-Ta'awun building | | | ⟦line⟧ | 2,625 Rent of Al-Majzara cafe | | | ⟦line⟧ | 500 Rent of Al-Madarin factory | 3,570 | ⟦line⟧ | ⟦line⟧ | 500 From the sale value of a piece of land | 60 | ⟦line⟧ | | Samarra Synagogue | | | | From the sale value of the car belonging | 573 | ⟦line⟧ | | to the Council | | | | 620 | 37642
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Ending on March 31, 1950 Expenses Fils | Dinar | Fils | Dinar | Community Administration 177 | 1,832 | | | To Salaries 250 | 452 | | | To Cost of Living Allowances 590 | 4,725 | 163 | 2,441 | To Miscellaneous Expenses 868 | 2,386 | | | To the Spiritual Council 497 | 4,000 | | | To the Slaughterhouse | | | | Religious Councils 200 | 579 | | | To Yeshivot Salaries 500 | 304 | | | To Cost of Living Allowances 136 | 705 | | | To Retirees' Salaries 750 | 217 | | | To Cost of Living Allowances 327 | 201 | | | To Needy Persons' Salaries 663 | 2,193 | 750 | 185 | To Cost of Living Allowances ⟦line⟧ | 14,225 | | | Schools Allocations ⟦line⟧ | 4,327 | | | Hospitals Allocations | | | | Charitable Institutions Allocations ⟦line⟧ | 28 | | | To Churches Committee Allocations ⟦line⟧ | 170 | | | " Aid to Tokhi Torah Society ⟦line⟧ | 150 | | | " Aid to Girls' Charitable Sewing Society ⟦line⟧ | 60 | | | " Aid to Karrada Kindergarten 300 | 66 | | | " Aid for Assisting the Poor ⟦line⟧ | 90 | | | " Cemetery Guarding 300 | 626 | ⟦line⟧ | 62 | " Gratuities | | | | Miscellaneous Allocations ⟦line⟧ | 200 | | | To the Primary School in Amara ⟦line⟧ | 500 | | | " Additional Allocations for Schools ⟦line⟧ | 1,200 | ⟦line⟧ | 500 | " School Employees' Reserve Fund ⟦line⟧ | 87 | | | To Furniture Purchase 500 | 315 | | | To Property Tax and Insurance 798 | 296 | | | To the amount paid to the Liwa Treasury for encroachment on lands adjacent to cemeteries 404 | 3,258 | | | To Surplus of Income over Expenses according to the General Budget 620 | 37,642 | | | ⟦line⟧
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On March 31, 1950 Assets | Fils | Dinar | Fils | Dinar Endowments (see opposite side) | | | | 1 - Assets of Rifka Dayal Endowment for hospitals account | | | | Cash at the Ottoman Bank - Baghdad (special account) | | | 591 | 229 50 Iraqi Loan Bonds 2 percent for the year 944 at cost | | | ⟦...⟧ | 500 Expenses for the construction of the dispensary until March 31, 1950 | | | 400 | 3,429 Rent endowments - per promissory note (collected in April 1950) | 991 | 4,223 | ⟦...⟧ | 65 2 - Assets of Isaac Hayyim Synagogue Endowment | | | | 88 Iraqi Loan Bonds 2 percent for the year 944 at cost | 800 | 893 | | Note: The balance of this endowment account, amounting to 1244.600 Dinars, is included within the Community account at the Ottoman Bank. | | | | 3 - Assets of the burnt Khan al-Shorja Endowment | | | | 98 Iraqi Loan Bonds 2 percent for the year 944 at cost | 150 | 995 | | Note: The balance of this endowment account, 440.040 Dinars, is included within the Community account at the Ottoman Bank. | | | | 4 - Assets of Al-Khalidiya lands endowment for the account of Rima Khadoori Hospital | | | | Amount deposited at the Ottoman Bank in fixed deposits | 400 | 656 | | Note: The balance of this endowment account, amounting to 60.031 Dinars, is included within the Community account at the Ottoman Bank. | | | | 5 - Assets of Al-Huwaidi Synagogue Endowment | | | | Promissory notes for the amount on the side | ⟦...⟧ | 160 | | | 341 | 6,929 | | Cash on hand and at the Ottoman Bank | | | | Cash with the Community Administration as a permanent advance | | | ⟦...⟧ | 100 Cash with the Spiritual Council as a permanent advance | | | ⟦...⟧ | 15 Cash at the Ottoman Bank - Baghdad | 228 | 2,785 | 228 | 2,670 | 569 | 9,714 | Carried forward |
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B - General Balance Sheet as it is Liabilities | Fils Dinar | Fils Dinar Endowments (See opposite side) 1 - Account of Rifka Daniel Endowment for the account of hospitals Original endowed amount with net accumulated income until 31 March 1949 | 4,132 804 Add: 372 490 Dinars rent allowance, value of debris, and interest of the Iraqi loan Deduct: 96 033 Dinars property tax and reconstruction expenses and insurance 186 000 282 303 187-091 991 4,223 Dinars loss on sale of part of Iraqi loan bonds 2 - Account of Isaac Hayyim Synagogue Amount received from the Capital Secretariat with loan interest 917 600 until 31 March 1949 Amount received during the year with loan interest 1,435 800 ⟦line⟧ 2,353 200 Deduct: 155 000 Dinars fees for following up transactions 2,138 400 215 000 60 000 Dinars paid to Nunu complementary for reconstruction purposes 3 - Account of the burnt Shorja Khan Amount received from the insurance company with loan interest 1,019 595 until 31 March 1949 Interest received during the year on loan bonds 1,039 190 19 595 Iraqi 4 - Account of Al-Khalidiya lands endowment for the account of Reema Khedouri Hospital Amount of the check received from the Directorate of General Endowments for 656 400 expropriation of lands 662 431 6 031 Interest received from Rafidain Bank for the above amount 5 - Account of Al-Huwaidi Synagogue Endowment Rent for the period from 1-8-50 to 31-7-59 160 000 According to receipts 8,224 013 thereafter
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Continued - (B) General Budget as it is Fils | Dinar | Fils | Dinar 13 | 8224 | | Brought forward Accounts Payable 600 | 2302 | Loan from Nouriel School - remaining balance as of March 31, 1950 600 | 2402 | 100 | 000 | Insurances received from the Ghabila contractor against water expenditures for the year 950 - 1951 Revenues pertaining to future years 375 | ⟦line⟧ | Dinars in cash 725 | ⟦line⟧ | 350 | ⟦line⟧ | Dinars in promissory notes - rent of Khan Al-Shorja from 1-4-50 until 31-3-1951 220 | ⟦line⟧ | Dinars in cash 940 | ⟦line⟧ | 720 | ⟦line⟧ | Dinars in promissory notes - rent of Shashoua plot from 1-4-1950 until 31-1-1958 3260 | ⟦line⟧ | Dinars in cash 32610 | ⟦line⟧ | 29350 | ⟦line⟧ | Dinars in promissory notes - Ghabila revenues for the year 1950 - 1951 35 | ⟦line⟧ | Dinars in cash 34330 | ⟦line⟧ | 55 | ⟦line⟧ | 20 | ⟦line⟧ | Dinars in promissory notes - rent of the Slaughterhouse Cafe 1950 - 1951 Schools Committee 800 | 000 | Loan granted to Rachel Shahmoon School (as on the opposite side) 612 | 44956
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On March 31, 1950 Fils | Dinar | Fils | Dinar 569 | 9,714 | | | Brought forward Income and Expenditure Account Accumulated deficit until March 31, 1949 194 | 4,448 | | 790 | 1,189 | 404 | 3,258 | Deduct: Excess of income over expenditure for the year ending 31-3-1950 ... | 752 | | | 80 bonds of the Iraqi 2% Loan bonds for the year 1944 - at cost ... | 736 | ... | 16 | Deduct - Interest received on these bonds Debit Accounts Loan to the Midrash (on account of 1950 - 51 allocations) Endowments of Hadia Munshi Saleh School - Excess of expenditure over income until March 31, 1950 National School Reconstruction Account: 2490 Dinars total spent until March 31, 1950 Deduct - ... | 200 | | 772 | 443 | | 476 | 47 | | 476 | 1386 | ... | 1104 | 1000 Dinars received from the Schools Committee - 104 Dinars value of sale of debris 253 | 2,807 | 005 | 777 | Sundry Debts - Insurances With the Telephone Directorate and the Electricity Company Loan Bonds - ... | 69 | | ... | 30,440 | | Income and Expenditure Account Accumulated deficit until March 31, 1949 Deduct - Excess of income over expenditure for the year ending March 31, 1950 according to the income and expenditure account for this year Rachel Shahmoon School Loan from the Schools Committee (as on the opposite side) 194 | 4,448 | | 760 | 1,189 | 404 | 3,258 ... | 800 | | ⟦line⟧ 612 44,956 ⟦line⟧
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— 12 — C — Auditor's Report Regarding the budget for the fiscal year 949 — 950 Baghdad, December 4, 1950 His Excellency the President of the Lay Council, the Respected Baghdad After greetings, Based on your instructions, I have audited the books and accounts of the Lay Council of the Jewish Community in Baghdad for the year ending March 31, 1950. I attach herewith the income and expenditure account for the year under review along with the general balance sheet as it was on March 31, 1950, and I list below my observations regarding these accounts: A — General Balance Sheet: 1 — Endowments Account I have shown separately in this balance sheet the details of the liabilities and assets of the endowments registered in the accounts of the Lay Council — and it appears from this account that the liabilities exceed the assets by an amount of 1294.671 Dinars. This difference represents cash assets included within the community's account at the Ottoman Bank — and it would have been advisable to deposit such amounts separately for the purpose of considering their investment for the account of the endowments. The assets of the loan bonds belonging to these endowments were recorded according to their cost, while their current market prices as of March 31, 1950, were much lower than the cost price. 2 — Loan from the Laura Kadoorie School — 2302.600 Dinars I have reviewed a letter from the director of the Albert David Sassoon School showing the following details: Principal of the loan 3100.000 Dinars Interest 2325.000 Dinars ⟦line⟧ 5425.000 Dinars Paid up to 31-3-50 1395.000 Dinars ⟦line⟧ Remainder 4030.000 Dinars I have learned that the remaining amount should be paid over a period of 26 years as follows:- 26 annual installments of the loan principal at 88.600 Dinars per year 2303.600 Dinars 26 annual installments of the interest principal at 66.400 Dinars per year 1726.400 Dinars ⟦line⟧ 4030.000 Dinars
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- 13 - 3 - Promissory Notes - 30,430.000 Dinars The notes due to date have been paid, except for the following notes: Debtor | Amount | Maturity Date | Fils Dinars | Al-Ghabila Contractor | 1467 500 | 1950-8-15 Al-Ghabila Contractor | 1467 500 | 1950-8-30 Al-Ghabila Contractor | 1467 500 | 1950-9-30 Al-Ghabila Contractor | 1467 500 | 1950-10-30 | 5,870 Dinars | Muzahim Ahmed | 20 000 | 1950-8-1 I am unable to express any opinion on the amount that may prove uncollectible from the remaining notes, the effect of which pertains to the current year's revenues. 4 - Cash in possession of the Community - 100.000 Dinars - as a permanent advance Cash with the Spiritual Council - 15.000 Dinars - as a permanent advance I did not count the amounts mentioned above on March 31, 1950. 5 - Investment Account - out of the rent of Khan al-Shorja for the year 1950-51 Cost of 80 Iraqi 2% loan bonds for the year 1944 - 752.000 Dinars As I have indicated elsewhere in this report, the prevailing market prices for these bonds on March 31, 1950, were significantly lower than the cost price. 6 - Debit Accounts Listed below for the Council's information are the debit accounts still outstanding to date, which deserve attention in taking the necessary measures for their collection. Suspense accounts of Hadya Munshi Saleh School - 443.772 Dinars Accounts Payable Mr. Munir Dangoor | 158.250 Dinars Al-Masri Synagogue | 5.000 " Water fees for the Gut Factory | 10.000 " Gurji Heskel, Lawyer | 30.000 " Secretariat of the Capital - for electricity | The Slaughterhouse for the year 49-50 | 103.680 "
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- 14 - B - Revenue and Expenditure Account 1 - Ketubot Fees - 370 - 4356 Dinars I have matched the lists received from the "Moqdish" with the related receipt carbon copy books and found them identical except for the following receipts whose copies were missing. Receipt No. 5864 dated 28-3-50 - Ketubot Sequence 437 - Fee 6.000 Dinars Receipt No. 5903 dated 30-3-50 - Ketubot Sequence 480 - Fee 6.000 Dinars Receipt No. 5904 dated 30-3-50 - Ketubot Sequence 481 - Fee 10.500 Dinars I have noticed a discrepancy between the dates of the lists and the dates of depositing their amounts at the bank, ranging between one and two weeks. I believe it is advisable to avoid this delay. I have not reviewed the regulations regarding Ketubot fees, which were collected on the basis of 1 percent of the original Ketubot amount, after deducting 2 and a half percent (two and a half percent) deducted by the Moqdish as his fees (except for Ketubot up to 75 Dinars and Ketubot of Rabbinical students which are exempt from fees). 2 - Rents - 3570.000 Dinars This amount represents the rents for the current year 1949 - 1950 for the properties belonging to the Lay Council according to the property register and as shown in the records. 3 - Community Administration Expenses Most of the above-mentioned expenses were supported by receipts except for some petty cash expenses. 4 - Slaughterhouse Expenses Salaries - I had mentioned in my report dated August 10, 1949, regarding the accounts of the year ending March 31, 1949, about the amounts deducted from the salaries of some employees and added to the salary of the head of the slaughterhouse without obtaining the necessary receipts for how such amounts were disposed of. The accounts proceeded in this manner until the month of December 1949, and I have reviewed the details of how the deduction amounts were disposed of for the four months ending March 31, 1950, and I regret to state that they were not sufficient for auditing purposes. 5 - Miscellaneous Expenses - 485.326 Most of these expenses were not supported by receipts. They included overtime pay.
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- 15 - A flat monthly fee (also without receipts) paid to some slaughterhouse employees who receive salaries from the community administration separately. I have no other observations worth mentioning. Please accept my highest respect. Sincerely, Saleh Cohen D - Observations on the budget for the fiscal year 1949-1950 1 - The slaughter fees (Gabella) reached 28,610.000 Dinars. 2 - The share of the Lay Council from the marriage fees (Ketubot) reached 4,356.370 Dinars. 3 - The expenses of the former head of the community for the period from February 1, 1949 (the date of his re-election as head of the community) until the month of December 1949 (the date of his resignation from his position) reached 2,133.427 Dinars, and they are detailed as follows: Fils | Dinar | 250 | 790 | Salaries for eleven months based on 72.750 Dinars per month 275 | 454 | Unestimated expenses (meat preservation) according to checks in his name 302 | 143 | Cigarettes and refreshments 600 | 445 | Expenses for his private car ⟦line⟧ | 300 | Hospitality allowances for the year 1949-1950 ⟦/1⟧ allocated to him personally 427 | 2133 | Only two thousand one hundred thirty-three Dinars and four hundred twenty-seven Fils and nothing else. 4 - The Hospital Management Committee, headed by Mr. Sassoon Abid, left a debt of 10,937.000 Dinars according to the Meir Elias Hospital letter numbered 1205 and dated 11-13-1950. This debt must be settled by the Lay Council. The Lay Council has settled the largest part, as will be explained in detail in the following pages.
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Second - Budget of the fiscal year for the year A - Table of revenues and expenditures Fils | Dinar | | | School allocations as follows: | 750 | - Albert David Sassoon School | 1150 | - Rachel Shahmoon School | 800 | - Masood Salman School | 3250 | - Menashi Saleh School for Boys | 300 | - National Private Secondary School for Girls | 1100 | - Al-Midrash School | 300 | - National School | 300 | - Laura Kadoorie School | 7950 | | 400 | Allocations for eye clinics for schools | 4475 | Schools Committee | 4327 | Hospitals Committee | 100 | Girls' Charitable Sewing Association | 112 | Tokhi Torah Association | 109 | Gratuities 420 | 966 | Denaturalization and Deportation Committee | 200 | Ozrei Dalim Association 514 | 2494 | Salaries of the Community Presidency staff 556 | 2301 | Spiritual Council 094 | 3318 | Slaughterhouse 975 | 619 | Yeshivot 008 | 1201 | Pensioners 530 | 245 | Needy people 175 | 325 | Property tax and insurance | 55 | Karrada Kindergarten 466 | 101 | Cemetery guarding 427 | 679 | General expenses for the Community Presidency 165 | 29981 | 341 | 2769 | Surplus resulting from revenue exceeding expenditures 506 | 32750 |
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Finance 1950-1951 For the fiscal year 1950-1951 Fils | Dinar 547 | 27110 | Forest commitment fee for the fiscal year 1950-1951 ⟦line⟧ | 2241 | Correspondence revenues 529 | ⟦line⟧ | Divorce and certificate line donations 959 | 2869 | Rental revenues 506 | 32750 | ⟦line⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ 24 T districts ⟦illegible⟧ 705 023 Income tax ⟦illegible⟧ 400 Hospital Committee allowance suspensions Remaining consumption ⟦illegible⟧ 25 Slaughterhouse water surplus 77 078 Water installment ⟦illegible⟧ Deficit and surplus account as follows 790 1189 Deficit balance on 1-4-1950 52836 771 Surplus for the fiscal year 1950-1951 as follows :- 341 2769 Surplus resulting from the increase of revenues over expenditures 915 1687 705 2877 364 108 Allowance from the costs of building the National School ⟦line⟧ 177 26825 52836 771 ⟦line⟧ 506 | 32750
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B - General Budget (Financial Position) Fils | Dinar ... | 800 | Loan of Rachel Shahmoon School 228 | 58 | Cash at the Ottoman Bank for the account of Rifka Menahem Daniel Waqf 686 | 659 | Fixed deposit at the Ottoman Bank 800 | 893 | Iraqi Loan Bonds for the year 944 (88 bonds for the account of Isaac Hayim Synagogue) 150 | 995 | Iraqi Loan Bonds for the year 944 (98 bonds for the account of Khan al-Shorja) ... | 84 | Deposit account ... | 11930 | Notes receivable 840 | 2650 | Hospitals Committee (for the account of the National School reconstruction) 733 | 7138 | Balance at the Ottoman Bank ... | 100 | Cash with the community accountant "as a permanent advance" ... | 15 | Cash with the Spiritual Council "as a permanent advance" ... | 720 | Iraqi Loan Bonds for the year 944 "80 bonds for the account of the community" 250 | 158 | Mr. Meir Dangoor 620 | 503 | Hadiya Munshi Saleh School for Girls ... | 30 | Lawyer Gurji Heskel ... | 10 | Water fees for the intestines factory 870 | 77 | Amanat al-Asima (Capital Municipality) 177 | 26825 | ⟦line⟧ 177 | 26825 | ⟦line⟧
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As it is on March 31, 1951 Fils | Dinar ... | 800 | School Committee Loan 228 | 585 | Waqf of Rifka Menachem Daniel 717 | 665 | Hospital Committee (Fixed Trust Account) 921 | 2127 | Isaac Hayim Synagogue 600 | 2302 | Loan from Nouriel School 790 | 1058 | Account of the burnt Shorja Khan ... | 820 | Rent of Shashoua vacant lot until the year 1958 - | 160 | Waqf of Al-Hwaidi Synagogue - | 85 | Shop from the Cooperation Building 500 | 62 | Rent of the Slaughterhouse Cafe for the year 51-1952 500 | 16447 | Gabila commitment for the year 51-1952 90 | 16 | Habib Hamou 750 | 49 | Yona Ibrahim Jumaa - | 24 | Wadi' Banni 281 | 33 | Income Tax - | 400 | Suspended allocations for the Hospital Committee 075 | 25 | Slaughterhouse water surplus Deficit and Surplus account as follows 790 | 1189 | Deficit balance on 1-4-1950 Surplus for the fiscal year 50-1951 as follows :- 341 | 2769 | Surplus resulting from the increase of Revenues over Expenditures 915 | 1687 | 705 | 2877 | 364 | 108 | Allowance from the costs of building the National School ⟦line⟧ 177 26825
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- 20 - C - Auditor's Report Regarding the budget for the fiscal year 1950 - 1951 Baghdad, October 25, 1951 Subject - Audit of the accounts of the Lay Council for the fiscal year ending March 31, 1951 His Excellency, the respected President of the Lay Council. Greetings, Based on your instructions, I have audited the accounts of the Israeli Lay Council in Baghdad for the fiscal year ending March 31, 1951, and I attach herewith the following: 1 - The balance sheet of accounts as of March 31, 1951 2 - Income and Expenditure account for the year ending March 31, 1951. I have been satisfied that all entries recorded in the registers during the year under review were made with the knowledge of the Vice President and based on decisions from your esteemed council, and that all expenditures were supported by proper receipts. Please accept my highest respect. Sincerely, Saleh Cohen D - Notes regarding the budget for the fiscal year 1950 - 1951 1 - Slaughter fees (⟦Gabella⟧) amounted to 27110,000 Dinars (twenty-seven thousand one hundred and ten Dinars). 2 - The Lay Council's share of marriage fees (Ketubot) amounted to 2241,547 (two thousand two hundred and forty-one Dinars and five hundred and forty-seven Fils).
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- 21 - Third The Fiscal Year 1951 - 1952 Ending on March 31, 1952
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A - Table of Revenues and Expenses Fils | Dinar - | 4420 | Allocations of the Hospitals Committee for the fiscal year 1951-1952 950 | 3320 | To the Hospitals Committee for the account of settling debts owed by the hospital | | Munir Elias 865 | 72 | Denaturalization and Deportation Committee 802 | 17 | Menashi Saleh Shelter 890 | 160 | Cemetery expenses (guarding fees and others) 27 | 1096 | General expenses of the Community Presidency 585 | 1257 | Slaughterhouse expenses 40 | 28 | Spiritual Council expenses - | 320 | Gratuities 146 | 1439 | Salaries of the Community Presidency employees 625 | 6367 | Ozri Dalim Association 699 | 556 | Pensioners 250 | 86 | School dispensaries 650 | 258 | Property taxes and insurance 300 | 100 | Expenses of the Shrine of Our Lord Ezra (PBUH) 336 | 81 | Expenses of the old Ezra Menachem Daniel playground 696 | 1350 | Frank Iny School - | 62 | Litigation expenses for lawyer Karji Heskel 600 | 68 | Litigation expenses for the Denaturalization and Deportation Committee house Deportation expenses for those whose Iraqi citizenship was revoked as follows:- ⟦...⟧ 3525 Fees for six planes at a rate of 587.500 Dinars per plane 16.140 Other expenses spent by the Iraqi Tourism Company 100.650 Miscellaneous expenses (subsistence, transport, stamps and others) 790 | 3641 | ⟦line⟧ Deduct the following:- ⟦...⟧ 445 The amount paid by some travelers directly to the Iraqi Tourism Company 500 | 719 | 500 | 274 | The amount paid to the community by | some travelers 290 | 2922 | | | ⟦line⟧ 751 | 23887 | | | ⟦line⟧
Archival unit 23
For the fiscal year 1951 - 1952 Fils | Dinar 666 | 7981 | Gabila commitment fee for the fiscal year 51-1952 967 | 2976 | Rental revenues 544 | 534 | Kutbuth revenues — | 200 | Donations for certificates and divorce documents 500 | 1160 | From the account of Meir Eliyahu Synagogue 909 | 4652 | From the account of closed schools (see the special appendix for schools) 102 | 3055 | From the account of synagogues (sales of furniture, debris, etc.) From the account and revenues of Tomchei Torah endowments as follows: 500 | 754 | Annual revenues 644 | 434 | Expenses "property taxes and others" 856 | 319 | ⟦line⟧ From the rental account of Laura Kadoorie School as follows: — 900 Annual rent minus 10 percent for property tax 779 230 Deducting insurance and school renovation expenses for electricity, pipes, and gratuity to the guard and guarding fees for Alliance schools and others ⟦line⟧ 221 | 669 | ⟦line⟧ 765 | 21550 | ⟦line⟧ 986 | 2336 | The deficit resulting from the excess of expenses over revenues 751 | 23887 | ⟦line⟧
Archival unit 24
As it is on March 31, 1952 Fils | Dinar | Statement - | 800 | Schools Committee Loan 600 | 2302 | Nouriel School Loan 336 | 667 | Hospitals Committee (Fixed Trust Account) - | 90 | School and Teachers of the Blind 504 | 85 | Saleh Sassoon Daniel School in Hilla - | 132 | Sewing Charitable Society 107 | 1402 | Net income of Shamash Endowments for the fiscal year 1951-1952 778 | 796 | Net income of Midrash Endowments for the fiscal year 1951-1952 - | 102 | Naqqar Endowments (three shops) - | 160 | Al-Huwaidi Synagogue Committee 511 | 2145 | Isaac Hayim Synagogue 640 | 798 | Account of the burnt Khan Al-Shorja endowment - | 700 | Rent of Sha'shua plot until 31-1-1958 500 | 62 | Rent of the Slaughterhouse Cafe for the fiscal year 1952-1953 - | 750 | Rent of Khan Al-Shorja for the fiscal year 1952-1953 895 | 14 | Slaughterhouse water fees - | 400 | Waheeb Al-Faraj, Gabila contractor - | 100 | Ismail Mahdi Bazzaz (Tenant of Khan Al-Shorja) - | 30 | Al-Hajj Ali Karam Hamka (Tenant of the Al-Ta'awun Building basement) 750 | 49 | Yona Ibrahim Juma'a 900 | 16 | Habib Hammo - | 24 | Wadi' Banni (Contractor for blowing in the slaughterhouse) - | 6261 | Endowment of Nuhem and Toba Nouriel 930 | 6261 | ⟦line⟧ 481 | 17892 |
Archival unit 25
B - General Budget (Financial Position) Fils | Dinar ... | 800 | Loan of Rachel Shahmoon School 036 | 89 | Deposit Account 335 | 661 | Ottoman Bank (Fixed Trust Account) 800 | 893 | Iraqi Loan Bonds for the year 944 (for Isaac Hayyim Synagogue account) ... | 10 | Al-Kifl Guardianship 934 | 250 | New Ezra Menahem Daniel Playground 160 | 54 | Rima Khedouri Hospital 413 | 8148 | Balance in the Ottoman Bank 750 | 2130 | Notes Receivable ... | 100 | Cash with the accountant (as a permanent advance) 250 | 158 | Mr. Munir Dangoor ... | 70 | Permanent advance with Frank Iny School 552 | 484 | Hadiya Munshi Saleh School for Girls 930 | 125 | Baghdad Municipality ... | 10 | Water fees for the Gut Factory ... | 10 | Muhammad Hassan al-Suri "Teacher at Frank Iny School" ... | 84 | Reuben Heskel Ezra "Former Accountant" 340 | 3068 | Israeli Hospitals Committee "National School Reconstruction Account | | and X-ray Account" 910 | 105 | Hebra Kadisha Society Surplus and Deficit account as follows:- 915 1699 Surplus balance on 1-4-51 plus an amount of 12 dinars for a check not received from the bank and recorded as revenue 986 2336 The deficit resulting from the excess of expenses over revenues during the year 071 | 637 | ⟦line⟧ 481 | 17892 | ⟦line⟧