AI en Translation, Pages 101-125
Page 101
6077
30 August 940
The Honorable and Distinguished Notable
Respected Member of the Lay Council
After greetings and respect
Enclosed is a copy of the general budget book for the year 39 / 940 along with a copy of the invitation to the General
Council to meet at six-fifteen in the evening on Tuesday, September 10, 1940
to consider the items of the agenda set forth in the invitation, requesting the favor of attending the meeting at the time appointed
above with the rest of the members of the respected Lay Council
Please accept our respects;
Eliyahu Habib Tawfiq
Eliyahu Houri
Ezra Menashi Mashata
Menashi Habib Dangour
Sassoon
Head of the Community
Page 102
The Lay Council of the Jewish Community
in Baghdad
Number: 3291
Date: 25 August 1940
Subject Summary: General Budget for the year 39 / 1940
His Excellency the President of the Jewish General Council in Baghdad, Respected
After greetings and respect. We submit to your Excellency herewith the general budget for the year 39 / 1940 as approved by the Lay Council
in its meeting held on 22 July 1940, requesting you to kindly present it to the esteemed General Council in accordance with Article 16 of
the Jewish Community Regulation No. 36 of 1931.
With highest respect to your Excellency.
Signature
President of the Lay Council
Page 103
2
For the year 39 - 1940
Revenue Department
Approved for the year 38 / 939 | Realized for the year 39 / 940
Fils | Dinar | Fils | Dinar |
— | 5625 | — | 6375 | The first half of the Ghabila commitment fee from the first of October 39 to the end of March 1940
— | 6500 | — | 6500 | The second half of the Ghabila commitment fee from the first of April 1940 to the end of September 1940
— | 700 | — | 750 | Half of the Ketuboth revenues
— | 205 | — | 150 | Rent for the Al-Taawun Khans
| | — | 190 | Rent for the Shorja Khan
— | 165 | — | — | Rent payments paid in advance
— | 13195 | — | 13965 | Total annual revenues
-1-
General Budget Table
Expenditure Section
Allocations | Realized for the year 39 / 940 | Approved for the year 38 / 39
| Fils | Dinar | Fils | Dinar
For Albert Sassoon and Laura Kadoorie schools | — | 273 | — | 1150
For Shamash School | — | 80 | — | 830
For Rachel Shahmoon School | — | 630 | — | 635
For the National School | — | 573 | — | 750
For Masouda Salman School | — | 656 | — | 535
For Menashi Saleh School | — | 1688 | — | 1395
For Midrash schools | — | 400 | — | 400
For Ras al-Qarya and Samuel schools | — | -- | — | 330
For the Schools Committee | — | 75 | — | 50
| — | 4375 | — | 6075
For hospitals | — | 2100 | — | 1825
The final installment of the Alliance Association's claim | — | 100 | — | 100
For the community administration | 750 | 1377 | 250 | 1256
For the Spiritual Council | — | 1416 | 374 | 1309
The Slaughterhouse | — | 1124 | 376 | 1130
For retirees | 476 | 325 | 600 | 291
For the Yeshivoth | 656 | 556 | 832 | 548
For the needy | 424 | 326 | 268 | 333
Extraordinary expenses for schools (paid upon spending) | | | |
200 Masouda Salman School construction shortfalls | | | |
230 Albert Sassoon School building repairs | | | |
70 Request for tools for the Shamash School laboratory | — | 500 | — | —
Grants for teachers beyond service | 250 | 72 | — | —
Tomchei Torah Association | 100 | 170 | 100 | 170
Girls' Charitable Sewing Association | — | 100 | — | 100
Community Administration Committee in Adhamiya | — | 72 | — | 72
Cemetery guarding | — | 90 | — | 90
Aid for the poor | — | 40 | — | 40
Surpluses | — | 80 | 908 | 85
Unforeseen expenses for repairs and maintenance of table fees and the slaughterhouse spent by a prior decision of the Lay Council | — | 350 | 560 | 105
Total annual expenses | 656 | 13175 | 268 | 13523
Page 104
4
⟦ Budgets of Albert Sassoon and Laura Kadoorie Schools ⟧
Approved for the year 38/939 | Realized for the year 39/940
Fils | Dinar | Fils | Dinar | Revenues of Albert Sassoon School
⟦line⟧ | 1742 | 50 | 2449 | School fees
⟦line⟧ | 33 | ⟦line⟧ | 25 | Property revenues
612 | 133 | 700 | 333 | Endowment revenues and amounts deposited with the Alliance Association by Iraqis to be spent in Iraq
⟦line⟧ | 32 | 669 | 21 | From wedding ceremonies and from the Samiha Elias endowment
⟦line⟧ | ⟦line⟧ | 965 | 43 | Value of old furniture and miscellaneous revenues
⟦line⟧ | 54 | 616 | 63 | From curricula and electricity
⟦line⟧ | 100 | ⟦line⟧ | ⟦line⟧ | Rent for Albert Sassoon school rooms used for Nouriel school
388 | 6 | ⟦line⟧ | ⟦line⟧ | Miscellaneous revenues
⟦line⟧ | ⟦line⟧ | 100 | 50 | From Mr. Ezra Menachem Daniel for school renovation
⟦line⟧ | 2102 | ⟦line⟧ | 2987 |
| | | | Revenues of Laura Kadoorie School
⟦line⟧ | 2668 | ⟦line⟧ | 3639 | School fees
612 | 233 | 700 | 33 | Endowment revenues and amounts deposited with the Alliance Association by Iraqis to be spent in Iraq
842 | 99 | 787 | 99 | Endowment revenues and amounts deposited with the Anglo-Jewish by Iraqis to be spent in Iraq
⟦line⟧ | 15 | ⟦line⟧ | 15 | From Silas Kadoorie
250 | 11 | 250 | 11 | Grocery
296 | 32 | 148 | 29 | Curricula
⟦line⟧ | 52 | 650 | 58 | Electricity
⟦line⟧ | ⟦line⟧ | 465 | 14 | Miscellaneous
⟦line⟧ | 5214 | ⟦line⟧ | 6888 |
⟦line⟧ | 1150 | ⟦line⟧ | 273 | Allocations of the Lay Council
⟦line⟧ | 6364 | ⟦line⟧ | 7161 |
Note: The realized revenues for the year 38-939 for Albert Sassoon and Laura Kadoorie schools reached 6661 - 263 Dinars
3
⟦ Budgets of Albert Sassoon and Laura Kadoorie Schools ⟧
For the year 1939 - 1940
Approved for the year 38 / 939 | Actual for the year 39 / 940 |
Fils | Dinar | Fils | Dinar | Albert Sassoon School Expenses
588 | 2649 | 688 | 2753 | Salaries (see details on p. 5)
500 | 54 | 500 | 62 | Rent allowance for the principal's residence
912 | 87 | 152 | 88 | Miscellaneous expenses
- | - | 660 | 572 | Demolition and reconstruction expenses incurred in the summer of 939
- | 2792 | - | 3477 |
| | | | Laura Kadoorie School Expenses
976 | 3386 | 604 | 3397 | Salaries (see details on p. 6)
500 | 54 | 500 | 62 | Rent for the headmistress's residence
- | 12 | - | - | Rent allowance for the school residence
906 | 23 | 906 | 23 | Fire insurance premium
- | 24 | - | 50 | Property maintenance
- | 30 | - | 50 | Electricity
- | - | 550 | 58 | Furniture
618 | 40 | 440 | 41 | Cleaning, water, supplies and miscellaneous expenses
- | 6364 | - | 7161 | Total annual expenses for the two schools
Note: The actual expenses in the year 38 - 939 for Albert Sassoon and Laura Kadoorie schools reached 6530 - 995 Dinars
Page 105
6
⟦ Budget of Laura Kadoorie School for the year 39 - 40 ⟧
Salaries Section
Approved for the year 1938 / 39 | Actual for the year 1939 / 40
Fils | Dinar | Fils | Dinar |
— | 31 | — | 31 | Principal
450 | 16 | 450 | 17 | Teacher
— | 17 | — | 17 | Teacher
156 | 16 | 156 | 16 | Teacher
156 | 15 | 156 | 15 | Teacher
156 | 15 | 410 | 14 | Teacher
410 | 15 | 410 | 15 | Teacher
410 | 14 | 410 | 14 | Teacher
410 | 14 | 410 | 14 | Teacher
250 | 11 | — | 12 | Teacher
— | 11 | — | 12 | Teacher
— | 11 | — | — | Teacher
— | — | — | 7 | Teacher
— | 18 | — | 18 | 3 Teachers, 6 Dinars each per month
— | 5 | — | 5 | Teacher
— | 24 | — | 24 | 6 Teachers, 4 Dinars each
— | — | — | 4 | Teacher
500 | 17 | 500 | 17 | 5 Teachers, 3.500 each
500 | 3 | — | — | Teacher
— | 3 | — | — | Sewing and Music Teacher
975 | 3 | 975 | 3 | Accountant
— | 3 | — | 3 | Pension of the former Religion teacher
875 | 15 | 125 | 16 | Doorman and servants
348 | 282 | 002 | 278 |
Page 106
8
(Budget of Toba Noam School for Girls for the year 1939-1940)
Expenditures | Realized for the year 39 / 940 | Approved for the year 38 / 39
Salaries | Dinar Fils | Dinar Fils
Principal | 12 ⟦line⟧ | 12 ⟦line⟧
Teacher | 6 500 | 7 ⟦line⟧
Teacher | 5 500 | 6 500
Two teachers 4/250 each | 8 500 | 8 500
Teacher | 4 ⟦line⟧ | 4 ⟦line⟧
Teacher | 3 500 | 3 750
Teacher | 3 500 | 3 500
Teacher | 3 ⟦line⟧ | 3 500
Teacher | 3 ⟦line⟧ | 3 ⟦line⟧
Accountant | 1 500 | 1 500
Servants | 4 250 | 4 250
Pension for the widow of a former teacher | ⟦line⟧ 675 | ⟦line⟧ 675
Total monthly salaries | 56 925 | 58 175
Total annual salaries | 683 932 | 698 100
School house rent | 170 ⟦line⟧ | 170 ⟦line⟧
Miscellaneous expenses | 59 257 | 44 900
Deficit | ⟦line⟧ ⟦line⟧ | ⟦line⟧ ⟦line⟧
Deficit until the end of September 939 | 431 811 | ⟦line⟧ ⟦line⟧
Deducted from the Rabbis until the end of September 939, to be repaid to them at any time the revenues of the vacant lands exceed the expenses | 243 ⟦line⟧ | ⟦line⟧ ⟦line⟧
| 188 811 | ⟦line⟧ ⟦line⟧
| 1099 ⟦line⟧ | 913 ⟦line⟧
Revenues | |
School fees | 358 600 | 430 ⟦line⟧
Electricity | 17 258 | 18 ⟦line⟧
Land revenues | 555 ⟦line⟧ | 555 ⟦line⟧
Surplus from the yield of Alliance lands | 75 478 | ⟦line⟧ ⟦line⟧
From the curricula | 6 664 | ⟦line⟧ ⟦line⟧
(Note: At the end of the year, an amount of 75-80 Dinars from the net revenues of the vacant lands belonging to the Alliance will be credited to the school's revenues against this deficit) | 86 ⟦line⟧ | ⟦line⟧ ⟦line⟧
| 1099 ⟦line⟧ | 913 ⟦line⟧
Note: The amounts realized in the year 38-939 for Toba Noam School were 921.245 Dinars for expenditures and 1031.015 Dinars for revenues
7
(Budget of Nuriel School for the year 1939-1940)
Expenditures | Realized for the year 39/940 | Approved for the year 38/39
Salaries | Dinar Fils | Dinar Fils
Teacher | 8 500 | 8 500
Teacher | 9 — | 9 —
Teacher | 6 500 | 6 —
Teacher | 5 500 | 5 500
Teacher | 5 500 | 5 500
Teacher | 6 500 | 6 500
Female Teacher | 3 — | 3 —
Accountant | — 900 | — 900
Servant | 2 750 | 2 500
Total monthly salaries | 48 150 | 41 400
Total annual salaries | 574 — | 496 800
Rent for rooms occupied in Albert Sassoon School | — — | 100 —
Miscellaneous expenses | 35 — | 19 200
Expense for renovating two rooms in addition to the renovation that took place last year | — — | — —
| 709 — | 616 —
Surplus until the end of September 940 | 289 — | — —
Total annual expenditures | 998 — | 616 —
Revenues | |
Endowment revenues | |
Total revenues 750 | |
This year's installment paid for the construction of the Arani Bank 175 | 575 — | 436 —
School fees | 275 — | 180 —
From the curricula | 4 — | — —
Surplus carried over from endowment revenues on September 30, 939 | 144 — | — —
Total annual revenues | 998 — | 616 —
Note: The total amounts realized in the year 38-939 for Nuriel School were 648.128 Dinars for expenditures
and 838.925 Dinars for revenues
Page 107
9
(Budget of Shamash School for the year 1939 - 1940)
Expenditures | Realized for the year 39/940 | Approved for the year 38/939
| Fils | Dinar | Fils | Dinar
Total annual salaries (Details on p. 10) | — | 3715 | — | 3114
Miscellaneous expenses | — | 85 | — | 80
Travel expenses | — | 33 | — | —
Trips for graduating classes | — | 64 | — | —
Chairs and a stand for the laboratory | — | 77 | — | —
Salaries, lecture fees, and miscellaneous expenses for the Fifth Evening Class | — | 304 | — | —
| — | 4278 | — | 3194
Revenues | |
School fees | — | 2898 | — | 1702
Income from amounts deposited with the Anglo-Jewish Association by Iraqis to be spent in Iraq | — | 635 | — | 630
Grocery and miscellaneous revenues | — | 74 | — | 32
Fees of the Fifth Evening Class students | — | 591 | — | —
| — | 4198 | — | 2364
Allocations of the Lay Council | — | 80 | — | 830
| — | 4278 | — | 3194
Note: The amounts realized in the year 38 - 939 for Shamash School were 3649.327 Dinars for expenditures
and 3564.383 Dinars for revenues
Page 108
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﴿ Budget of the National School for the year 39 - 1940 ﴾
Expenses | Realized for the year 39 / 940 | Approved for the year 38 / 939
Salaries | Dinar | Fils | Dinar | Fils
Director | 18 | 150 | 18 | 150
Teacher | 8 | — | 8 | —
Teacher | 7 | 500 | 7 | 500
3 Teachers 7 Dinars each | 21 | — | 21 | —
Teacher | 8 | — | 7 | —
Two teachers 6.500 each | 13 | — | 13 | —
Teacher | 5 | 500 | 5 | 500
Teacher | 5 | 500 | 5 | 100
Teacher | 4 | 500 | 5 | —
Teacher | — | — | 4 | 500
Teacher | 5 | — | 4 | 350
Teacher | 2 | 300 | 2 | 300
Accountant | 2 | — | 1 | 860
Supervision allowances | — | 750 | — | 750
Janitor and servants | 8 | 600 | 8 | 100
Total monthly salaries | 109 | 800 | 112 | 110
Total annual salaries | 1310 | — | 1345 | 320
School building rent | 125 | — | 125 | —
Miscellaneous expenses | 30 | — | 29 | 680
Trips and laboratory tools | 30 | — | — | —
Total annual expenses | 1495 | — | 1500 | —
Revenues | | | |
Ministry of Education grant | 60 | — | 60 | —
School fees | 823 | — | 640 | —
Miscellaneous revenues | 30 | — | 41 | —
Grocery | 9 | — | 9 | —
| 922 | — | 750 | —
Physical Council allocations | 573 | — | 750 | —
Total annual revenues | 1495 | — | 1500 | —
Note: The amounts realized in the year 38 / 939 for the National School are 1441.223 Dinars for expenses
and 1557.740 Dinars for revenues
11
﴿ Budget of Rachel Shahmoon School for the year 1939 / 1940 ﴾
Expenses | Realized for year 39 / 940 | Approved for year 38 / 39
Salaries | Dinar | Fils | Dinar | Fils
Principal | 18 | 150 | 18 | 150
Assistant | 14 | — | 12 | —
Teacher | 7 | 250 | — | —
Teacher | 7 | 500 | 7 | 175
Teacher | 7 | — | 6 | 500
Teacher | 6 | 500 | 6 | 500
Teacher | 5 | 500 | 6 | 500
Teacher | 5 | 500 | 5 | 375
Accountant | 5 | 500 | 5 | 500
Teacher | 5 | 500 | 5 | 500
Teacher | 5 | — | 4 | 500
Teacher | — | — | 4 | 500
Teacher | 6 | 500 | 4 | 250
Teacher | 4 | — | 3 | —
Teacher | 2 | 750 | 2 | 625
Janitor and servants | 10 | — | 10 | —
Total monthly salaries | 110 | 650 | 102 | 075
Total annual salaries | 1313 | — | 1224 | 900
Miscellaneous expenses | 65 | — | 52 | 100
Repairs | 15 | — | — | —
Total annual expenses | 1393 | — | 1277 | —
Revenues | | | |
Ministry of Education grant | 60 | — | 60 | —
School fees | 660 | — | 546 | —
From the endowments of Mrs. Simha | 2 | 500 | 3 | —
Grocery | 9 | — | 9 | —
Miscellaneous revenues | 31 | 500 | 24 | —
| 763 | — | 642 | —
Allocations of the Lay Council | 630 | — | 635 | —
Total annual revenues | 1393 | — | 1277 | —
Note: The amounts realized in the year 38 / 939 for Rachel Shahmoon School are 1440 / 421 Dinars
for expenses and 1448 / 266 Dinars for revenues
Page 109
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⟦ Budget of Midrash Menashi Saleh School for the year 1939-40 ⟧
| Realized for the year 39 / 940 | | Approved for the year 38 / 39 |
| Dinar | Fils | Dinar | Fils
Expenditures | | | |
Total annual salaries (Details on p. 15) | 1893 | — | 1495 | 932
Additional allocations for the sixth grade | — | — | 36 | —
Miscellaneous expenses | 45 | — | 44 | 068
Examination expenses | 20 | — | 12 | —
Repair expenses | 12 | — | — | —
Total annual expenditures | 1970 | — | 1588 | —
Revenues | | | |
Donation from the benefactor Mr. Menashi Saleh, the school founder | 150 | — | — | —
Examination and miscellaneous revenues | 32 | — | 17 | 656
Amount deducted from Midrash allocations | — | — | 7 | 344
School fees | 100 | — | — | —
| 282 | — | 25 | —
Allocations of the Lay Council | 1688 | — | 1395 | —
Deficit | — | — | 168 | —
Total annual revenues | 1970 | — | 1588 | —
Note: The amounts realized in the year 38-939 for Midrash Menashi Saleh School were 1794-190 for expenditures and 1617-347 Dinars for revenues.
13
⟦ Budget of Masouda Salman School for the year 1939 / 1940 ⟧
Expenses | Realized for the year 39 / 940 | Approved for the year 38 / 939
Salaries | Fils | Dinar | Fils | Dinar
Principal | 500 | 16 | 500 | 14
Teacher | 500 | 10 | 500 | 10
Teacher | 500 | 7 | 500 | 7
Teacher | 500 | 6 | 500 | 6
Teacher and Clerk | 750 | 6 | 750 | 6
Teacher | 500 | 5 | 500 | 5
Teacher | 500 | 5 | 375 | 5
Teacher | — | 5 | — | —
Teacher | — | 5 | 400 | 4
Teacher | — | 2 | — | —
Teacher | — | 4 | — | 3
Supervision Allowances | 750 | — | — | —
Vacant Lessons | 500 | — | 500 | —
Servants and Doorman | 750 | 4 | 250 | 4
Total Monthly Salaries | 750 | 80 | 775 | 68
Total Annual Salaries | — | 956 | 300 | 825
Miscellaneous Expenses | — | 30 | 700 | 29
School Building Rent | — | 175 | — | 110
Trips and Furniture | — | 40 | — | —
Total Annual Expenses | — | 1201 | — | 965
Revenues | | | |
Ministry of Education Grant | — | 35 | — | 35
School Fees | — | 490 | — | 380
Miscellaneous Revenues | — | 17 | — | 12
Grocery | — | 3 | — | 3
| — | 545 | — | 430
Physical Council Allocations | — | 656 | — | 535
Total Annual Revenues | — | 1201 | — | 965
Note: The realized amounts in the year 38 / 939 for Masouda Salman School are 974/810 Dinars
for expenses and 928/326 Dinars for revenues
Page 110
15
Budget of the ⟦Midrash⟧ Menashi Saleh School for the year 1939 / 1940
Approved for the year 38 / 39 | Realized for the year 39 / 940 | Salaries Department
Fils | Dinar | Fils | Dinar |
150 | 18 | 150 | 18 | Director
500 | 4 | 500 | 6 | Teacher
775 | 5 | 775 | 5 | Teacher
500 | 4 | 500 | 5 | Teacher
— | 4 | 500 | 5 | Teacher
— | 4 | 900 | 5 | Teacher
— | — | 500 | 5 | Teacher
— | — | — | 5 | Teacher
— | — | — | 5 | Teacher
333 | 4 | 750 | 4 | Teacher
300 | 3 | 750 | 4 | Teacher
275 | 4 | 750 | 4 | Teacher
250 | 4 | 750 | 4 | Teacher
042 | 4 | 500 | 4 | Teacher
— | 4 | 500 | 4 | Teacher
— | 4 | 500 | 4 | Teacher
— | 4 | 500 | 4 | Teacher
— | 4 | 500 | 4 | Teacher
500 | 3 | 500 | 4 | Teacher
613 | 3 | — | 4 | Teacher
500 | 3 | — | 4 | Teacher
500 | 3 | — | 4 | Teacher
500 | 3 | 500 | 3 | Clerk
300 | 4 | — | 4 | Teacher
250 | 3 | — | 4 | Teacher
— | 3 | — | 4 | Teacher
— | 3 | — | 4 | Teacher
— | 3 | — | 4 | Teacher
— | 3 | — | 4 | Teacher
— | 2 | — | 2 | Teacher
— | — | — | 2 | Teacher
375 | 9 | 375 | 9 | Doorman and servants
661 | 124 | 300 | 161 | Total monthly salaries
Page 111
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(Hospital Budget for the year 39 - 1940)
Expenditures | Realized for the year 39 / 940 | Approved for the year 38 / 939
Mir Elias Hospital: Salaries | Dinar | Fils | Dinar | Fils
Professor | — | — | 78 | —
First Doctor for Internal Diseases to examine patients daily as needed | 36 | — | — | —
Internal Doctor (Assistant) on duty 24 hours | 25 | — | 20 | —
Surgeon Doctor | 38 | — | 38 | —
Female Doctor | 28 | — | 28 | —
Radiology Institute Doctor | — | — | 31 | —
Accountant | 10 | — | 10 | —
Assistant (formerly Clerk) | 11 | — | 8 | 500
First Dresser | 7 | — | 7 | —
Second Dresser | 3 | — | 3 | —
Licensed Pharmacist | 7 | — | 8 | —
Second Pharmacist | 6 | — | 6 | —
Pharmacy Supervisor and Servant | 3 | 500 | 3 | —
Head Nurse | 10 | — | 12 | —
Nurses number 12 including a translator for the doctors | 52 | — | 50 | —
Operating Room Supervisor | 4 | 250 | 4 | 250
Servants (Farrashin) 2 | 9 | — | 8 | 500
Analyst for the Analysis Room | 12 | — | 12 | —
Translator for the Professor in the clinic | — | — | 4 | 500
Warehouse Officer | 4 | 500 | 4 | 500
Assistant for the warehouse and supervisor of clothing and furniture | 3 | 500 | — | —
Telephone Supervisor | 3 | — | 3 | —
Supervisor of furniture and clothing store | — | — | 2 | 500
Head of Kitchen | 5 | — | 5 | —
Seamstress and Ironer | 4 | — | 2 | —
Laundresses | 12 | — | 14 | —
Servants 17 | 40 | — | 45 | —
Maids between 10-12 | 34 | — | 27 | 500
Cooks and kitchen assistants | 15 | — | 15 | —
Water pump operator and farmers | 10 | — | 10 | —
Guards | 7 | — | 9 | —
Total Monthly Salaries | 399 | 750 | 469 | 250
Page 112
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Expenses of Rima Khadouri Hospital | Approved for the year 38 / 939 | Realized for the year 39 / 940
Salaries | Fils | Dinar | Fils | Dinar
Doctor | — | 18 | — | 20
Administrative Officer | — | 8 | — | 9
First Dresser | — | 7 | — | 8
Dressers (Male and Female) | — | 14 | — | 17
Number of Servants | — | 9 | — | 10
Guard | 500 | 1 | 500 | 1
Total Monthly Salaries | 500 | 57 | 500 | 65
Total Annual Salaries | — | 690 | — | 786
Food and Water | — | 35 | — | 45
Medicines and cotton with the cost of tickets given to "Dar al-Shifa" pharmacy | — | 150 | — | 300
Electricity fees | — | 28 | — | 30
Clothing and bedding | — | 10 | — | 15
Furniture | — | 10 | — | 15
Miscellaneous | — | 60 | — | 70
Total Annual Salaries | — | 983 | — | 1271
School clinics for nurses' salaries only, excluding the doctor's salary and medicines, cotton, and bandages taken from the hospital | — | 185 | — | 205
Revenues of Meir Elias Hospital | Revenues | |
Accommodation fees | — | 4000 | — | 3000
Surgery fees | — | 500 | — | 350
Miscellaneous revenues (from the poor who stay in the hospital and are able to pay small amounts). | — | 200 | — | 200
Doctors' examination and childbirth | — | 800 | — | 800
Professor's revenues from examination | — | 500 | — | —
Analysis revenues | — | 200 | — | 110
From X-rays | — | 400 | — | —
External deaths | — | 240 | — | 205
50% of marriage contract fees (Ketubot) | — | 700 | — | 750
Thereafter | — | 7540 | — | 5415
17
(Continuation of Hospitals Budget)
Approved for year 38 / 939 | Realized for year 39 / 940 | Mar Elias Hospital - Continuation of Expenses
Fils | Dinar | Fils | Dinar |
— | 5631 | — | 4797 | Total annual salaries
— | 200 | — | 150 | Clothing and furnishings
— | 250 | — | 150 | Fuel
— | 1850 | — | 1500 | Subsistence
— | 75 | — | 75 | Soap for washing furnishings and clothing
— | 350 | — | 325 | Electricity
— | 200 | — | 200 | Furniture and surgical instruments
— | 850 | — | 1100 | Medicines, bandages, and cotton
— | 40 | — | 40 | Stationery and prints for the hospital and its annexes
— | 50 | — | 40 | Water fees
— | — | — | 100 | Ice
— | 40 | — | 50 | Insurance of the hospital building with properties inside the hospital against fire
— | 50 | — | 50 | Water pump expenses
— | 70 | — | 70 | Property tax
— | 250 | — | 250 | Reconstruction and maintenance of the hospital building and its annexes
— | — | — | 40 | Telephones
— | 100 | — | — | Radiology Institute expenses
— | 150 | — | 150 | Miscellaneous expenses and cleaning materials
— | 10156 | — | 9087 | Total annual expenses
Dar Al-Shifa Pharmacy Expenses
| | | | Salaries
— | 15 | — | 15 | Doctor
— | — | 500 | 3 | Dresser
— | 5 | — | 5 | Surgeon
— | 8 | — | 10 | Licensed Pharmacist
— | 5 | — | 5 | Assistant Pharmacist
— | 5 | — | 6 | Identifier
500 | 8 | 500 | 9 | Medicine preparer and servants
500 | 46 | — | 54 | Total monthly salaries
— | 558 | — | 648 | Total annual salaries
— | 100 | — | 180 | Medicines, cotton, and others
— | 658 | — | 828 | Total annual expenses
Page 113
206
Summary
| Approved for the year 38/939 | Realized for the year 39/940
Expenses | | |
Expenses of Meir Elias Hospital | 10156 | 500 | 9087
Expenses of Dar Al-Shifa Pharmacy | 658 | — | 828
Expenses of Rima Khadoori Hospital | 983 | — | 1271
Expenses of School Dispensaries | 185 | — | 205
| 11982 | 500 | 11391
Deduct total revenues (p. 19) | 11610 | — | 10130
Deficit | 372 | 500 | 1261
Note:
(1) The Lay Council had decided to reduce the hospital allocations in the year 38-939 from 2100 Dinars
to 1825 to balance expenses with revenues. When the aforementioned budget was approved, the Honorable
General Council expressed its desire to restore what was reduced from the annual hospital allocations in the same year 38-939 on
the condition that an increase in revenues occurs. Due to the lack of increase in that year, the
allocations remained as they were.
When organizing the current year's budget, the Council found that the increase in revenues over expenses
helps it implement the recommendation of the Honorable General Council; therefore, it decided to restore the hospital allocations to what
they were before the reduction.
(2) The realized amounts for the year 38-939 for the hospitals were ⟦10160-096⟧ Dinars for expenses and ⟦6388 100⟧
Dinars for revenues.
19
Approved for the year 38/939 | Realized for the year 39/940
Fils | Dinar | Fils | Dinar | Preceding
— | 7540 | — | 5415 | Revenues from the properties of Rika Nouriel
| | | 750 | Total Revenues
— | 500 | — | 575 | This year's installment paid to the Iranian Bank
— | 500 | — | 500 | From the endowed properties (miscellaneous)
— | 25 | — | 25 | Zakat
— | 150 | — | 150 | Gratuities
— | 30 | — | 45 | Cost of flowers and myrtle
— | 25 | — | 25 | From the benefactor Sir Elly Kadoorie
— | 40 | — | 30 | Subscriptions
— | 25 | — | 25 | Sale of hospital garden produce
— | 160 | — | 175 | From the Society for the Relief of Poor Nursing Mothers (salaries of nurses, servants, and washerwomen
| | | | excluding what the society spends on clothing and other items for nursing mothers and furniture
| | | | for the maternity ward
— | 75 | — | 120 | Revenues of the Dar al-Shifa pharmacy from tickets
| | | | Revenues of the Rima Kadoorie Hospital
— | 300 | — | 450 | From treatment fees
— | 120 | — | 200 | From surgery fees
— | 30 | — | 40 | From accommodation fees
— | 15 | — | 15 | Sale of ampoules
— | 25 | — | 15 | Net property revenues
— | 225 | — | 225 | From the benefactor Sir Elly Kadoorie
— | 9785 | — | 8030 | Total Revenues
— | 1825 | — | 2100 | Allocations to all hospitals
— | 11610 | — | 10130 | Total Annual Revenues
175
Page 114
22
(Budget of the Spiritual Council for the year 1939 — 1940)
Expenditures | Realized for the year 39—940 | Approved for the year 38—939
| Fils | Dinar | Fils | Dinar
Chief Rabbi | 750 | 18 | 875 | 16
President of the Religious Court | — | 15 | 500 | 13
Member of the Spiritual Council | 750 | 12 | 475 | 11
» » » | 750 | 12 | 475 | 11
» » » | 750 | 12 | 475 | 11
» » » | 750 | 12 | 475 | 11
Part of the salary of a Spiritual Council member (receives the rest from the slaughterhouse) | 775 | 8 | 898 | 7
Additional allowances for two members for their work in the Court of Cassation in addition to their duties in the slaughterhouse | — | 4 | 600 | 3
Allowances for an additional member in the two courts | — | 2 | 800 | 1
Clerk of the Court of Cassation | — | — | 150 | 3
Clerk of the Religious Court | — | 3 | 700 | 2
Process servers and a servant | 045 | 11 | 942 | 9
Allowances for the Zekhut Harayim Committee | 750 | — | |
Total monthly salaries | 320 | 114 | 365 | 105
Total annual salaries | 840 | 1371 | 380 | 1264
Miscellaneous expenses | 160 | 44 | 994 | 44
Total annual allocations | — | 1416 | 374 | 1309
Note: ⟦line⟧
1) The Lay Council had decided to implement a 10% reduction on the rabbis' salaries in the budget for the year 38 / 939 to balance revenues
and expenditures. When the esteemed General Assembly approved the budget in its meeting held on 19 / 2 / 939, it decided (to keep the rabbis' salaries
as they are without reduction on the condition that there is an increase in the revenues of that year (38 — 939). Since the revenues of the year 38 — 939 did not increase,
the rabbis' salaries were paid in that year at the reduced rate.
In implementation of the General Assembly's desire to restore the reduction that affected the rabbis' salaries when an increase in revenues occurs, the Lay
Council has decided to restore the salaries to what they were before the reduction, in view of the increase in revenues in the year 39 / 940 over what they were in the year
38 — 939, as shown in the general budget table.
2) The realized expenditures for the Spiritual Council in the year 38 — 939 were (1333.647 Dinars).
21
⟦Budget of the Community Administration for the year 1939 - 1940⟧
| Realized for the year 39 / 940 | Approved for the year 38 / 39
| Fils Dinar | Fils Dinar
His Eminence the Head of the Community | 33 750 | 30 375
The Secretary | 15 — | 15 —
The Accountant | 11 — | 9 —
The Clerk | 8 — | 6 —
Doorman, 2 Ushers, and a Servant | 11 750 | 10 —
Total monthly salaries | 79 500 | 70 375
Total annual salaries | 954 — | 844 500
Rent allowance for the Community Administration | 120 — | 120 —
Insurance premium for administration furniture against fire | — 750 | — 750
Property tax and security | 58 — | 58 —
Car and carriage fares | 40 — | 40 —
Electricity | 30 — | 30 —
Subscriptions to local newspapers | 35 — | 30 —
Stationery | 30 — | 25 —
Telephone rent allowances | 20 — | 20 —
To encourage national projects such as the Red Crescent and Aviation societies and others | 15 — | 15 —
Fuel and ice | 15 — | 15 —
Miscellaneous and petty expenses | 60 — | 58 —
Total annual allocations | 1377 750 | 1256 250
Note: The realized expenses for the Community Administration in the year 38 - 939 were (1272 - 500 Dinars)
Page 115
24
(Budget of the Yeshivoth for the year 939 - 1940)
Realized for the year 39 - 940 | Approved for the year 38 - 939
Fils | Dinar | Fils | Dinar |
- | 6 | 500 | 4 | Rabbi
175 | 5 | 658 | 4 | »
875 | 4 | 388 | 4 | »
975 | 3 | 578 | 3 | »
975 | 3 | 578 | 3 | »
375 | 3 | - | - | »
038 | 3 | 735 | 2 | »
025 | 2 | 823 | 1 | »
- | - | 823 | 1 | »
350 | 1 | 215 | 1 | »
350 | 1 | 215 | 1 | »
250 | 5 | 725 | 4 | »
750 | 3 | 375 | 3 | »
250 | 2 | 250 | 2 | »
- | - | 173 | 3 | »
- | - | 800 | 1 | »
388 | 46 | 736 | 45 | Total monthly salaries
656 | 556 | 832 | 548 | Total annual allocations
Note: - 1) Salaries were restored to what they were before the reduction for the same reasons explained at the end of the Spiritual Council budget.
2) The realized expenditures for the Yeshivoth in the year 38 - 939 were (499 - 956 Dinars)
Page 116
26
(Budget for the Needy for the year 39 - 940)
Approved for the year 38-939 | Realized for the year 39-940
Fils | Dinar | | Fils | Dinar |
037 | 3 | Needy (f) | 037 | 3 | Needy (f)
037 | 3 | Needy (f) | 037 | 3 | Needy (f)
037 | 3 | Rabbi | - | - |
430 | 2 | Needy (m) | 430 | 2 | Needy (m)
127 | 2 | Needy (f) | 127 | 2 | Needy (f)
800 | 1 | Needy (m) | 800 | 1 | Needy (m)
800 | 1 | Needy (f) | 800 | 1 | Needy (f)
800 | 1 | Needy (m) | 800 | 1 | Needy (m)
215 | 1 | Needy (m) | 215 | 1 | Needy (m)
215 | 1 | Needy (f) | 215 | 1 | Needy (f)
- | 1 | Rabbi | - | 1 |
900 | - | Needy (f) | 900 | - | Needy (f)
900 | - | Needy (f) | 900 | - | Needy (f)
710 | - | Needy (pl) | 710 | - | Needy (pl)
700 | - | Needy (f) | 700 | - | Needy (f)
700 | - | Needy (f) | 700 | - | Needy (f)
625 | - | Needy (m) | 675 | - | Needy (m)
625 | - | Needy (m) | 675 | - | Needy (m)
625 | - | Needy (m) | 675 | - | Needy (m)
- | - | Needy (m) | 675 | - | Needy (m)
- | - | Needy (m) | 675 | - | Needy (m)
456 | - | Needy (f) | 456 | - | Needy (f)
939 | 26 | Total monthly salaries | 202 | 27 |
268 | 323 | Total annual allocations | 424 | 326 |
Note: The realized expenditures for the needy in the year 38 - 939 were (228 - 358 Dinars)
Page 117
28
(Amounts spent outside the budget of the year 38-939)
1) The fight against the smuggling of Gabella fees represents the intensity that occurred this year, which required the spending of
additional amounts that were not present in the budget, totaling 129.330 Dinars. The spending of these amounts
was necessary in the view of the Council to maintain the sole resource from which the community fund derives its finances; therefore, it
requests the approval of the esteemed General Council for the mentioned amount, as well as for the amount of 96.518 Dinars
which was spent on unforeseen expenses in addition to the amount allocated for them in the budget, which are expenses the
Council found necessary: -
Fils | Dinar |
330 | 129 | Spent for maintaining Gabella fees and fighting smuggling
518 | 96 | Spent in addition to unforeseen expenses
848 | 225 | The amount presented for the approval of the esteemed General Council
2) In April 939, the Council received a warning from the Secretariat of the Capital that the facade overlooking the road from
Khan al-Shorja No. 158-158-10 is liable to collapse and requires immediate demolition. After the
Council conducted the necessary inspection of the mentioned facade, it found that its remaining posed a danger and it was necessary to proceed
with its demolition according to the request of the Secretariat.
The Council, out of its desire to reconstruct this property and develop its annual yield, which did not exceed eighty-five
dinars in the past, has agreed with one of the tenants to lease the Khan for a period of
two years for three hundred and eighty dinars (the rent for the first year was paid in cash and the rest during the lease period)
provided that the Council reconstructs the collapsed facade in two floors, four shops on the first floor and four
rooms and a balcony on the second floor. The Council has actually carried out the reconstruction and spent 475.952
dinars on the reconstruction, which is equivalent to the rent for the two years plus 95.952 dinars.
952 | 475 | The amount presented for the approval of the esteemed General Council
3) The Council had promised, when it proposed the abolition of the Al-Sakram school in the past academic year,
to do its best to employ some of the teachers of the mentioned school in vacancies that may occur in other
schools and to look at the fate of the other teachers with sympathy. Most of
these teachers were actually employed in suitable positions, except for three of them for whom the Council was unable to find suitable positions.
Therefore, consultations took place between the Council and the Schools Committee regarding them, and the agreement resulted in giving them
gratuities roughly proportional to their last salaries and the length of service of each of them in the community schools.
The Council was driven by the same reasons to spend the amount suggested by the Schools Committee to Mr. Moise
Meir after the termination of his services in the community schools. Below are the amounts spent in this regard,
with the hope that the esteemed General Council will kindly approve them.
500 | 701 | Continued
27
Report of the Audit Committee
on the results of auditing the accounts of the Lay Council for the years 36/937 and 37/938
Baghdad, 29 March 940
His Excellency the President of the Jewish Community, Respected
After greetings and respect
In accordance with the resolution taken by the General Council in its session held on 23-2-939, we have audited the accounts of the Lay Council for the years 36-937 and 37-938. It appeared to us that the accounts, as shown by the Council's records, were correct and that the revenues were spent on the items allocated to them according to the resolutions of the General Council. No important points emerged as a result of this audit that require mention in this report.
We have learned that the Lay Council appointed an auditor to examine the accounts of the schools and other community institutions in detail, as previously suggested by the Audit Committee in a previous report, and that the said auditor has completed auditing the accounts of one school entirely and recently began auditing the accounts of a second school.
Salih Faraj Hayyim Dawud Twayq Israel Nassim Hay
Note: The auditor has finished examining the accounts of all schools for the year 38-1939, and his reports are under review by the respected Schools Committee, and the said auditor is now occupied with auditing the hospital accounts.
Page 118
30
Proposal of the Lay Council to impose fees on certificates issued by
the Presidency of the Jewish Community in Baghdad
As it is necessary to strive to increase revenues by finding new sources, even if they are simple, the Council
proposes imposing fees on certificates issued by the Presidency of the Community, such as certificates of marriage, engagement, divorce, circumcision,
and other certificates obtained by interested parties.
The number of certificates issued by the Presidency of the Community has begun to increase in recent years and is
increasing steadily; the number of certificates issued in the month of July 1940 reached seventy certificates, compared to 42
in the same month of last year.
The fee that the Council proposes to collect for each certificate is only a quarter of a dinar, and it is hoped that the revenues
for the coming year will be about one hundred and fifty dinars, which will grow year after year. Therefore, our Council requests approval for
the imposition of this fee. The Council is currently studying the issue of setting fees for courts and circumcision and will submit its proposals
regarding them to the esteemed General Council at another opportunity.
Signature
President of the Lay Council
(End)
29
Fils | Dinar |
500 | 701 | Previous balance
- | 50 | Paid to Mr. Shlomo Saleh, former director of Al-Karam School
- | 44 | Paid to the former teacher at Al-Karam School, Mr. Naji Mukhtar
- | 20 | Paid to the former teacher at Al-Karam School, Reuben Yehuda
- | 200 | Paid to Mr. Moniz Maber, former assistant director of Shamash School
- | 314 | Amount presented for the approval of the esteemed General Council
500 | 1015 | Total amounts spent outside the 38-939 budget
(Statement of the deficit of the Physical Council fund on the first of October 939)
Fils | Dinar |
178 | 7924 | Summary of the deficit at the end of September 939
| | Its breakdown
405 | 6590 | Amounts recorded in the books of the Physical Council as claims for the community's institutions and departments
| | on 1 October 939
| | The claim recorded in the trust account as follows:
706 | 943 | Cemetery Trust
067 | 390 | Trust of the endowment of Mr. Menashi Shaul Shamshua
773 | 1333 |
178 | 7924 | Deficit at the end of September 939
Note: It is hoped that this deficit will decrease by the end of September 940 to approximately 7000 Dinars, including the trusts mentioned above
Page 122
6033
31 July 1940
Election of the General Council of the Jewish Community
His Excellency the Minister of Justice, the Respected
Baghdad
After greetings and respect. The term of the General Council of the Jewish Community in Baghdad
ends on 23 August 1940. Therefore, I request Your Excellency to kindly appoint the supervisory body for
the elections provided for in Article 2 of the Jewish Community Regulation No. 36 of the year
1931, in order to begin what is necessary to conduct the election of the General Council for the next term.
Please accept, Your Excellency, the assurances of my respect.
⟦Sassoon⟧
Head of the Community
Page 123
Rabbi Salman Hoki Aboudi | From the Spiritual Council
Rabbi Daoud Ezra Musfi |
Ibrahim Khazzoum the Lawyer | From the notables
Eliyahu Meir Daoud Heskel Hayyim |
Anwar Shaul the Lawyer |
Khedhouri Murad Shaker |
Salman Daoud Dabby |
Moise Ita |
Page 124
The Iraqi Government
Ministry of Justice
Baghdad
Editing Department
Number 7/1/194
Date 10 Rajab 1359
12 August 1940
To the Legal Drafter
Mr. Hafdi al-Adhami
This Ministry has decided to appoint you as the head of the electoral committee that we have appointed
from the individuals listed below, in order to supervise the elections of the Jewish community
in Baghdad. We hope you will take the necessary steps to convene the committee and commence
the tasks entrusted to it according to the applicable legal and regulatory provisions.
Minister of Justice
A copy to:
The Honorable Rabbi Salman Hoki Abboudi }
" Ibrahim Hayyim, Lawyer } We have previously appointed you as members of the
" Anwar Shaul, Lawyer } aforementioned electoral committee, hoping for
" Meir Elia } your regular attendance.
Ministry of Interior }
General Directorate of Police } For information and notice.
Presidency of the Jewish Community in Baghdad - For information and with reference to its letter No. 6033
dated 31/7/1940.
11/2/2
4289
15 / 8 / 40