AI English Translation, Pages 1-25
6429 / W
64 6
To the Honorable Director of Property Tax for Karrada Al-Sharqiya
Baghdad
/ Regarding the synagogue numbered door 14 / 2 / 402 Alwiyah
Built on plot (255)
With reference to my petition dated 1/22/1964 and your letter number 4910 dated
4/20/1964 regarding the aforementioned synagogue, I submit the following:-
The late Menashi Ibrahim Kashi had leased the aforementioned synagogue land from donations by members
of the Mosaic community, and the synagogue was constructed during the year 1948. Since then and to date
it has been a place of worship, and I enclose herewith photographs of the following documents:-
1 - The long-term lease contract certified by the Notary Public of East Baghdad on 11/27/1946
numbered 4770 / 4771
2 - Building permit number 1272 dated 12/23/1947
3 - The petition of the late Menashi Ibrahim Kashi dated 1/14/1948 expressing his desire
to waive the aforementioned plot to the Presidency of the Community.
With highest respect to your Excellency.
Naji Yaquob Benery
On his behalf, his attorney, lawyer Zion Chi-Chi
His Excellency the Director of Awqaf of the Baghdad Region, Respected
I present to your Excellency
I, the undersigned, wish to waive the vacant plot numbered (255) located in
Al-Alwiya to His Eminence Rabbi Sassoon Khadhuri, President of the Jewish Community, in addition
to his official capacity, so I request you to kindly approve the processing of the waiver transaction, and I thank you.
Munshi Ibrahim Kashi
14 / 1 / 1948
His Excellency the Director of Awqaf of Baghdad Region, Respected
I present to Your Excellency
I, the undersigned, wish to waive the vacant plot numbered ( 255 ) located in
Al-Alwiya to His Eminence Rabbi Sassoon Khadduri, President of the Jewish Community, in addition
to his office, so I request you to kindly approve the processing of the waiver transaction, and I thank you.
Menashe Ibrahim Kashi
14 / 1 / 1948
AL-MANSOUR BUREAU OF INDUSTRIAL & TRADE SERVICES
Main Off. : Shorja - Abboud Bldg.
Branch : Al-Nasir Square - Bataween
Main Off. 87861 Tel.
Branch 81712
No: 22981
Baghdad, on: 2/2/1964
The office provides the following services:
1- Printing maps, commercial documents, school documents, etc...
2- Supplying stationery and office supplies.
3- Supplying map printing paper.
4- Supplying drawing paper (tracing).
5- Supplying document photocopying paper.
Requested from: Mr. John Hickey, Respected
FILS | I.D. | DESCRIPTIONS | UNIT PRICE | QTY.
⟦line⟧ | ⟦line⟧ | Crash | ⟦line⟧ | 2
--- | 6 | Small telescope | 3 --- | 2
--- | 8 | | |
Cash
⟦signature⟧
E. & O. E.
Baghdad Awqaf Directorate
First Party - First Lessee: Khalil Ibrahim, and perhaps by assignment Khalil Al-Qas Khouri, and his power of attorney
from the Karkh Notary Public No. ⟦...⟧ dated ⟦...⟧
Second Party - Second Lessee from the First Lessee: Subhi Ibrahim Kashi
Third Party: Baghdad Awqaf Directorate
I, the First Party, based on the approval of the Third Party, have leased the vacant plot numbered
(255) of the (Al-Alwiyah) plots, which has an area of (1295) square
meters, the lease of which was entrusted to me by the Baghdad Liwa Administrative Council and approved
for lease by the Council of Ministers in the session held on 8/6/1944
for a period of thirty years starting from the date of (Council of Ministers approval) to the Second Party for the
remaining period of the contract according to the following conditions: -
1 - The Second Party agrees that the rent for the mentioned plot from (9/5/1946)
to (9/5/1974) shall be the amount of (2095.222) Dinars, provided that the annual rent
amounting to (74.833) Dinars is paid to the Third Party (Baghdad Awqaf
Directorate) at the beginning of each year of the contract years, and he undertakes to perform all duties and obligations
incumbent upon the First Party in the lease contract.
2 - The Second Party shall construct on the mentioned plot the buildings it requires
from his own funds, provided that the expenses are not less than (900) Dinars, and he has no
right to request a reduction in the rent regardless of the construction cost, and according to the remaining lease
conditions listed in the auction list for the mentioned plot.
3 - The Second Party must complete the construction of the buildings he needs according to municipal regulations
within a period not exceeding five years from (the date of the Council of Ministers decision), and if this
period expires without him doing so, the contract shall be considered rescinded, and the Second Party shall be liable to pay
⟦...⟧ in the second paragraph in addition
to the rent payments that may be due from him, without the need for prior notice
or filing a lawsuit by the Third Party.
4 - The Second Party may not lease the mentioned plot to another person except with the consent of the owner
the Third Party, and this does not prejudice the right of the Second Party to lease the building he constructs
to whomever he wishes according to customary procedures.
5 - The Second Party must not neglect the maintenance of the building during the lease period and must not demolish it
in whole or in part, and if it becomes necessary to demolish a part of it according to technical necessity or need, he must
reconstruct that part with an amount not less than its original cost.
6 - At the end of the lease term, the Second Party must hand over the building constructed on the mentioned plot
with all its contents to the Third Party in a condition suitable for exploitation
as it is considered a property of the Waqf, and the Second Party shall have no right at that time to claim
anything whatsoever.
7 - The Second Party must pay fees, taxes, and charges imposed by the laws
in force and those decided by the government in the future on the building and the plot, including
property tax, paving fees, and other municipal fees, and he shall also bear the
water and electricity costs.
8 - I, the Third Party (Director of Baghdad Awqaf in addition to my post), have approved the First Party's transfer
of the lease of the mentioned plot, its number, and its rent in the first paragraph
of this deed to the Second Party under the conditions set forth in this contract.
Accordingly, the contract was agreed upon, and the leased property was handed over to the Second Party,
and this contract was drafted accordingly.
First Party Second Party Third Party
⟦illegible⟧
⟦illegible⟧
K
1
Number
Page
This contract was signed at its footer by the Director of Baghdad Revenues in addition to his position at his official office
And after personal identification by me, as the second party Manshi Ibrahim Kashi signed, and the
first party Khudhouri Ibrahim, his proxy for the second waiver, both parties according to the power of attorney certified by
the Notary Public of Karkh numbered 59 and dated 26/8/44, whose identities are known to me through
two identifying witnesses. The contents of this contract were read to them, so they acknowledged its substance
and accepted it fundamentally on the twenty-seventh day of November 1946
4771
4770
General Number
Register 140 Register 25
Date 27 / 11 / 46
Stamp of the Notary Public of East Baghdad
Signature of the Notary Public
I certify that this copy is a true and identical copy of the original registered in
this department under general number 4771 / 4770 Register 140 Register 25 on the date 27 / 11 / 46
Upon request, issued without a stamp
Receipt fee
Kingdom of Iraq
75 Fils
27 / 11 / 46
⟦illegible⟧ 1961 ⟦illegible⟧
⟦illegible⟧
Republic of Iraq
Directorate of Property Tax Karrada
Eastern
F | D |
917 | 404 | Previous
000 | 25 | Current until 3/31/1964
750 | 0 | Addition
667 | 430 | Total
Warning
Issued according to the first paragraph of Article Four of the Law on
Collection of Debts Owed to the Government No. 43 of 1931
Number - 1354 214 / 2 / 40 Alwiyah
Date - 1/4/1964
To :-
Munshi Ibrahim Moshi
Since you have not paid the amount of four hundred and thirty dinars and six hundred and sixty-seven fils
which you are required to pay to the main treasury, we hereby invite you to pay it within ten days from
the date you receive this warning, otherwise we will order the seizure of your movable property according to the first paragraph of Article
Five of the Law on Collection of Debts Owed to the Government No. 43 of 1931.
General Director of Revenues
Respected Karrada Al-Sharqiya Property Tax Directorate
Baghdad
806/5
22/1/64
Subject / Property tax for property numbered 14 A / 2 / 40 Alwiya
With reference to the warning issued by your respected directorate numbered 1354 dated 4/1/1964
And directed to the person named Munshi Ibrahim Moshi.
The warning referred to above was delivered to Zilfa Shaul, wife of Ephraim Shuh, the servant and performer of
religious rituals at the synagogue built on the plot numbered 255 Alwiya, and since the synagogue
is exempt from property tax according to Article Three of the Property Tax Law No. 162 of 1959,
I return the warning attached and state:-
The Alwiya synagogue referred to above was built as a synagogue about twenty years ago
And upon the site inspection by your respected directorate, the warning was considered pertaining to the synagogue and if so -
then please take the necessary measures to exempt the synagogue from income tax and cancel the mentioned warning.
With high respect to your Excellency.
Hazzan of the Synagogue
Naji Yaqub Bensiri
⟦Received⟧
Respected Real Estate Tax Directorate of Karrada Al-Sharqiya
Baghdad
Subject / Real Estate Tax for Property No. 14 / 2 A / 40 Alwiyah
With reference to the notice issued by your respected directorate numbered 1354 dated 4/1/1964
And addressed to the person named Munshi Ibrahim Moshi.
The notice referred to above was served to Zulfa Shaul, wife of Ephraim Shuch, the servant and person in charge of
serving the religious rites at the synagogue built on the plot numbered 255 Alwiyah, and since the synagogue
is exempt from real estate tax under Article Three of the Real Estate Tax Law No. 162 of 1959,
the notice is returned herewith and I submit: -
The Alwiyah synagogue referred to above was built as a synagogue about twenty years ago,
and upon on-site inspection by your respected directorate, the notice was considered to belong to the synagogue, and if so,
then please take the necessary measures to exempt the synagogue from income tax and cancel the aforementioned notice.
With all due respect to your authority.
Hazzan of the Synagogue
Naji Yaqub Bensiri
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1/17/1964
To:-
Karrada Al-Sharqiya Property Tax Directorate
Baghdad
Subject / Property Tax No. 14A / 2 / 40 Alwiyah
With reference to the warning issued by your respected directorate No. 1354 dated 1/4/1964.
And addressed to the person named Munshi Ibrahim Moshi, attached herewith, I state:-
I, the undersigned, a Shamash in the Torah [synagogue] built on plot No. 255 Alwiyah adjacent
to property No. 14A / 2 / 40 Alwiyah, and I perform religious services therein, and the warning
referred to above was delivered to my wife named Lulufa Shaul, and since we have no knowledge of the person named Munshi
Ibrahim Moshi, and he may be among the persons whose Iraqi citizenship was revoked, and as the synagogue
and the Mosaic community have no relation to the property No. 14A / 2 / 40 Alwiyah, we have therefore returned the warning
referred to attached.
With utmost respect to your Excellency.
Ephraim Shua
Republic of Iraq
50 Fils revenue stamp
19
17
To -
Karrada Al-Sharqiya Real Estate Tax Directorate
Baghdad
Subject / Real Estate Tax for No. 214 / 2 / 40 Alwiyah
With reference to the notice issued by your esteemed directorate No. 1354 dated 4 / 1 / 1964.
And directed to the person named Munshi Ibrahim Moshi, attached herewith, I state:-
I, the undersigned, am a Shamash in the Torah (synagogue) built on the plot numbered 255 Alwiyah adjacent
to the property numbered 214 / 2 / 40 Alwiyah, and I perform religious services therein, and the notice
referred to above was delivered to my wife named Walfa Shaul, and as we have no knowledge of the person named Munshi
Ibrahim Moshi, and he may be one of the persons whose Iraqi citizenship was revoked, and as the Torah (synagogue)
and the Mosaic community have no relation to the property numbered 214 / 2 / 40 Alwiyah, therefore we have returned the
notice referred to attached herewith.
With all due respect to your sovereignty.
Ephraim Shua
To :-
Real Estate Tax Directorate of Karrada Al-Sharqiya
Baghdad
Subject/ Property tax for No. 14 A / 2 / 40 Alwiyah
With reference to the warning issued by your respected directorate No. 1354 dated 1/4/1964.
And addressed to the person named Munshi Ibrahim Moshi attached herewith, I state :-
I, the undersigned, a Shamash in the Torah (Synagogue) built on the plot numbered 255 Alwiyah adjacent
to the property numbered 14 A / 2 / 40 Alwiyah, and I perform religious services therein, and the warning
referred to above was delivered to my wife named Falfa Shaul, and since we have no knowledge of the person named Munshi
Ibrahim Moshi, and he may be one of the persons whose Iraqi citizenship was revoked, and since neither the Torah (Synagogue)
nor the Jewish community has a connection to the property numbered 14 A / 2 / 40 Alwiyah, therefore we have returned the warning
referred to attached herewith.
With utmost respect to your Excellency.
Ephraim Shua
Republic of Iraq
Karrada Real Estate Tax Directorate
Eastern
F.D.
404 / 917 previous
25 / 000 current until 31 / 3 / 1964
0 / 750 addition
430 / 667 total
Warning
Issued pursuant to the first paragraph of Article 4 of the Law
Collection of Debts Owed to the Government No. 43 of 1931
Number - 1354 214 / A / 2 / 40 Alwiyah
Date - 4 / 1 / 1964
To:-
Munshi Ibrahim Moshi
Since you have not paid the amount of four hundred and thirty Dinars and six hundred and sixty-seven Fils
which you are required to pay to the primary treasury, we hereby invite you to pay it within ten days from
the date of your receipt of this warning, otherwise we will order the seizure of your movable property according to the first paragraph of Article
five of the Law on Collection of Debts Owed to the Government No. 43 of 1931.
Director General of Revenue
Directorate of General Revenue
Property Tax Department in Baghdad
Section ⟦...⟧
Fils | Dinar |
713 | 303 | Collected
000 | 157 | up to April 1321
057 | 0 | First installment
723 | 063 | Total
Notice
We have received from the Directorate of General Endowments the amount of 713 Dinars and 63 Fils
1321 first installment of the Alawiyah property tax
Voucher 8103 \ 31
3561 - Arrears
31 \ 8 \ 3521 - up to
In the name of ⟦...⟧
Regarding the collection
Appended to the seizure of property belonging to the named ⟦...⟧ on Al-Rashid Street and the ⟦...⟧ building
According to Article ⟦...⟧ of the Property Tax Law ⟦...⟧
713 Dinars and 63 Fils for the Alawiyah property tax for the year 1321
Financial Accountant
91462
23/10
Munshi Ibrahim Kashi, Salehi Building, Shash Tayyiba
Nader Ishaq Laji Kashi
Abdullah " " " "
4288 Mahmoud Khalaf -
82521
⟦illegible⟧
⟦illegible⟧
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⟦illegible⟧
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⟦illegible⟧
⟦illegible⟧
10/31/1961
Honorable Director of Property Tax
Karrada Al-Sharqiya
Subject / Property tax on the Community's properties located in
Al-Rawaf neighborhood
Reference your letter No. 12974 dated 10/25/1961.
The property tax due on the Community's properties located in Al-Rawaf neighborhood, amounting to
(57.850) Dinars, was previously paid on the same date as your above-mentioned letter, according to
receipt No. 53/59334 dated 10/25/1961, a copy of which is attached.
With utmost respect to your lordship.
Lawyer Sion Gigi
The receipt was returned to ⟦the community's...⟧
10/31/61
State Money Collection Receipt
Book Number: 59334
T: 5462
Number: 53
Under the check dated: 21 / 10 / 961 - 385790
Fils Dinar | Type of Fees | Year to which the fees belong
400 / 23 | Property Tax Judgment 10 ⟦b⟧ / 2 / 1 | Current 31 / 3 / 962
000 / 20 | " " 1 / 2 / 2 | Ditto
450 / 14 | " " 3 / 2 / 2 | Ditto
850 / 57 | |
I have received from Mr. Heskel Menachem Daniel the amount written above, which is fifty-seven
dinars and eight hundred and fifty fils.
Date: 25 / 10 / 1961
Signature of the Collector:
20 / 10 / 61
Respectful President of the Jewish Community
Baghdad
Subject / Property tax on the endowments of the late Heskel Daniel
⟦line⟧
Greetings and respect,
I have previously requested the property supervisor and the accountant to pay the due property tax
on the endowments of the late Heskel Daniel, and it appears they have not been paid. Consequently, the Property Tax
Directorate wrote me the attached letter. I ask Your Excellency to order the payment of the amount, and if
you wish, send the amount to me so that I may pay it myself and send the receipt to Your Excellency.
With my highest respects to Your Excellency.
Directorate of
Karrada Real Estate Tax
Al-Sharqiya - Papers
Number - 12974
Date - 25 / 10 / 1961
To Lawyer Sion Hijji
Khan al-Shabandar 30/240 - Baghdad
Al-Samawal Street
Based on the application submitted to us No. 7508 dated 17 / 10 / 1961.
We inform you that the properties belonging to the Jewish community located in Al-Rawaf district
are indebted to the tax for the amounts listed below, and we request their payment as soon as possible.
On behalf of the Director of Al-Karrada Al-Sharqiya Real Estate Tax
Abdul Karim Mustafa
Property Number | Debt |
| Dinar Fils |
10 b 1/2/4 | 23/400 | Rawaf for the fiscal year / 61
2/2/1 | 20/000 | Rawaf for the fiscal year / 61
2/2/3 | 14/450 | Rawaf for the fiscal year / 61
| 57/850 | Total
Number ⟦illegible⟧
Date ⟦illegible⟧
Directorate of
Karrada Al-Sharqiya Property Tax
Papers
To - Lawyer Sion Gigi - Khan Al-Pasha 20/22
Baghdad - Samawal Street
Based on the request submitted to us numbered 7508 and dated 7/17/961
We inform you that the properties belonging to the Jewish Community located in Arkheita district
are indebted for tax in the amounts listed below, so please <del>⟦illegible⟧</del> pay them as quickly
as possible
Property Number | District | Debt | Fils Dinar
10/B/1/7 | Arkheita | 400 / 2 | For the fiscal year 961
1/2/1 | ⟦line⟧ | 20 / - | ⟦line⟧
2/2/1 | ⟦line⟧ | 450 / 14 | ⟦line⟧
870 / 57 Total
⟦signature⟧
Acting Director of Karrada Al-Sharqiya Property Tax
Abdul Karim Muslihi
Director of Karrada Al-Sharqiya Property Tax
⟦signature⟧
7/17
Payment Notice
To
Munshi Ibrahim Madani
Regarding the house numbered
14 A
⟦line⟧
2
on 40
1552
And it may be among the ⟦trees⟧ exempt from
personal tax as well as
<del>⟦illegible⟧</del> the Mosaic community has no knowledge of the one called
Munshi Ibrahim Madani nor the house numbered
14 A
on ⟦line⟧
2
40
And this number may be
exempt from personal tax
Attorney Sion Jehi
On behalf of the Mosaic Community
Recourse for Real Estate
Confiscated
Karrada
On October 12, 1961, I explained to ⟦the authorities⟧ as follows
The Jewish community has no knowledge of a man named Munshi Ibrahim Dweck
and he may be among the persons whose Iraqi citizenship has been revoked
also, the community has no connection to his house 6 / 14 quarter
4
Attorney Sabri Levy
On behalf of the Jewish community
Real Estate Tax Law
No. 162 of 1959
⟦line⟧
Exemptions
⟦line⟧
Article Three - Paragraph - 4
Unleased real estate designated for performing religious rituals for various
legally recognized religious sects, such as mosques, churches, etc., as well as real estate belonging to them
and intended for the residence of those serving the rituals therein.
Paragraph - 5
Real estate owned by legally recognized religious sects and charitable organizations
and used by them as schools, hospitals, clinics, orphanages, or nursing homes
or the like
<del>14</del> / <del>1</del> or <del>16</del> / <del>41</del> for others
It appeared that the channels do not have a number
That the warning is in the name of Nashi Ibrahim Nawi
Muhammad
And from the file it appeared
Door number 14 / 2
40
So it was not known for the years ⟦illegible⟧
So the soil (Al-Badr Kashi
Plot number 255 on
14 / 2 / 40
12 / 2 / 840
10 / 1 / 40
Debts
254 / 167 | Previous
25 | Current
279 167 | ⟦line⟧
The warning was issued on 21 / 9 / ⟦illegible⟧
16 / 10 / 61
To the Honorable Director of Property Tax for Karrada Al-Sharqiya
Baghdad
Based on your request, I inquired with the administration of the Jewish Community in Baghdad regarding the properties
under its management located within the Karrada Al-Sharqiya area. It was found that the community does not have independent
properties in Karrada Al-Sharqiya except for what belongs to the endowments of the late Heskel Menahem Daniel, which
are located in the Al-Rawaf neighborhood as follows:
Door Number | Assessment Fils Dinar | Property Tax Sequence
10 B 4 / 2 / 1 | 234/000 | 170
1 / 2 / 2 | 200/000 | 243
3 / 2 / 2 | 144/500 | 244
With my highest respect to you.
Lawyer Sion Gege