AI en Translation, Pages 51-75
Page 51
The Lay Council of the Jewish Community
in Baghdad
Telephone Number 531
Subject Summary:
Number: 7172
Date: 9 January 939
His Excellency the President of the Jewish Community, Respected
After greetings and respect
We submit herewith to your Excellency the budget book of the Lay Council for the year 938/939 with its report
on its activities and accounts in accordance with Article 16 of the Jewish Community Regulation No. 36 of 1931
Requesting your Excellency to order its distribution to the esteemed General Council and to kindly invite the Council
to an extraordinary meeting to consider the following items: -
1) Deliberation on the financial situation of the Lay Council.
2) Ratification of the budget for the year 38/939, pages 35-36-37-
3) Ratification of the amounts spent outside the budgets of the years 36/937 and 37/938 ⟦p. 28⟧
4) Consideration of a report on the old debts owed to the Lay Council, see pages 48-
⟦49-50-60⟧
5) Consideration of the Audit Committee's report on the audit of the Lay Council's accounts
for the year 35/936 (pages 39-47)
6) Formation of a committee to examine the accounts of the Lay Council for the years 36/937 and 37/938 in accordance
with Article 17 of the Regulation
7) Consideration of the letter received from Mr. Ezra Menachem Daniel regarding the cemetery of the late Mr.
Sassoon Saleh Daniel, requesting to make the area of the purchased cemetery 100 meters
8) Election of a President for the Lay Council instead of the resigned President, Mr. Khedhouri Mashir Lawi
9) Election of a member for the Spiritual Council instead of the deceased member, the late Rabbi Shlomo Moshe
Laniado;
⟦signature⟧
Vice President
Page 52
Budget
The Lay Council of the Israelite Community
in Baghdad
for the year 1938-39
with the Council's report on its activities and accounts
Organized according to Article 16 of the Israelite Community Law
No. 36 of the year 1931
Page 57
Report of the Lay Council
on its activities and accounts
Budget for the year 37/938
The circumstances that the finances of the Lay Council passed through during the year 37/938 and before it
prevented the presentation of its budget to the esteemed General Council for approval. No doubt everyone
remembers the attempts that took place to induce the Council to retract the increase in the Gabella tax which was decided by
your esteemed council and acquired legal form by the approval of the official authorities, and which was imposed at the time
to cover the deficit prevailing over the community's fund for many years. These attempts led
consequently to the cancellation of the aforementioned increase and the community incurred a heavy material loss as explained by the Lay
Council in detail in its statement published at the beginning of the year 1938.
In view of the instability of the community's revenues in the last year and a half, the Council was not
in a position to organize a specific budget for the year 37/938, and therefore it decided to proceed with the budget
of 36/937 approved by the esteemed General Council in accordance with the permission contained in Article 26
of the Jewish Community Regulation No. 36 of 1931, with a simple change necessitated by the current circumstances.
Below we place the figures of the approved 936/937 budget and beside them the figures of the 37/938 budget:
Page 58
3
Name of Institution | Budget 37 / 938 | Budget 936 / 937 as approved by the General Council
| Fils | Dinar | Fils | Dinar
Brought forward | 901 | 12754 | 633 | 12845
Slaughterhouse | 776 | 1234 | 776 | 1237
Pensioners | 444 | 675 | 444 | 675
Yeshivoth | 756 | 555 | 756 | 555
Torah Study Society | - | 189 | - | 189
Girls' Charitable Sewing Society | - | 100 | - | 60
Community Management Committee in Adhamiya | - | 72 | - | 72
Cemetery Guarding | - | 90 | - | 90
Subsidies for the Poor | - | 60 | - | 60
General Expenses | | | |
300 Administrative Expenses | - | | |
100 Surpluses | - | | |
32 Property Tax and Insurance | - | | |
15 Midwife Brokerage | - | | |
37 Unforeseen Expenses | - | | |
15 Donations for Projects | - | | |
National | - | 500 | - | 800
Alliance Society Debt Installment | - | 100 | - | 100
Total Budget | 877 | 16321 | 609 | 16685
2
Budget Schedule
Name of Institution | Budget 938/37 | Budget 937/936 as approved by the General Council
| Fils | Dinar | Fils | Dinar
Laura Kadoorie School | 330 | 614 | 330 | 614
Albert Sassoon School | 047 | 921 | 047 | 921
" Shamash | 888 | 1107 | 888 | 1107
" Rachel Shahmoon | 032 | 948 | 032 | 848
National School | 894 | 958 | 894 | 958
Masouda Salman School | 820 | 679 | 820 | 584
" Al-Karam | 600 | 560 | 600 | 560
Menashi Saleh School | 288 | 1461 | 288 | 1425
Ras al-Qarya Official School | - | 198 | - | 192
Midrash Schools | - | 532 | - | 532
Al-Samawal Official School | - | 130 | - | 300
Schools Committee | - | 50 | - | 240
Total for Schools | 899 | 8161 | 899 | 8284
Hospital Allocations | - | 2100 | - | 2100
Community Administration | 750 | 1005 | 750 | 912
Spiritual Council | 252 | 1487 | 984 | 1547
Carried Forward | 901 | 12754 | 633 | 12845
Page 59
15
6- In the Girls' Charitable Sewing Association:
The Council found it necessary to encourage this association, which has taken upon itself the education of
a large number of poor female students, amounting to 364 students, so it decided to add 40 Dinars to its annual
allocations after confirming its financial hardship.
Summary of the Year's Account
The actual expenditures for the year 37 / 938 reached 16,543 Dinars and 169 Fils, while
the actual revenues for this year reached 14,759 Dinars and 236 Fils including donations, so the
deficit for the same year is 1,783 Dinars and 933 Fils.
Summary of the Accumulated Deficit
The deficit shown in the circular distributed by the Council in January 1938, amounting to
9,681 Dinars and 375 Fils excluding the hospitals' deficit, has become on September 30, 938 (6,612
Dinars and 14 Fils) only, excluding the hospitals' deficit.
Budget for the Year 38-1939
Starting on the first of October 938 and ending on September 30, 1939
The foundations upon which this year's budget was built were clearly stated in the decision of the Lay
Council taken at its meeting held on June 29, 1938, which we list below: -
«In view of the new financial circumstances surrounding the community fund, it is expected that the revenues of
the Lay Council for the next fiscal year (starting on the first of next October) will range around
13,000 Dinars, and as the Lay Council wishes to limit its financial responsibility towards institutions
4
The differences observed between the two budgets are:-
1- In Rachel Shahmoon School:
One hundred dinars increase over the allocations, and this amount was paid in addition to the allocations as a grant
to the school for the renovation of toilets that meet health conditions, and they were renovated in the year 36/937.
2- In Masouda Salman School:
95 dinars increase over the allocations. It represents the rent for a house for the school, and this amount was
paid in the year 36/937 as well, but it was not included in the budget at the time due to an oversight, knowing that the Council
is interested in completing the school building instead of its original building which was expropriated by the Secretariat of the Capital because it is located on
King Ghazi Street.
3- In Menashi Saleh School:
36 dinars increase over the allocations, and this amount was paid in 37/938 as additional allocations
to open a sixth grade in the aforementioned school.
4- In Ras al-Qarya Official School:
The difference in increase is 6 dinars annually, which is the amount added to the salary of the ⟦teacher⟧ of religion in
the aforementioned school.
5- In the Administration of the Israelite Community:
An increase of 93 dinars over the annual allocations, including 45 dinars increase for the secretary on the occasion of his graduation from
the College of Law, 18 dinars addition to the clerk's salary, and 30 dinars difference in the rent of the community administration, of which 20
dinars were added after the approval of the budget in the previous year, and 10 dinars were added in the year 37/938
Page 60
7
Its distribution to schools as explained below, and this distribution was made on the basis of giving each school
approximately 75% of the allocations it received in the year 37 / 938 as follows: -
Institution | 37 / 938 | 38 / 939
| Dinar | Fils | Dinar | Fils
Laura Kadoorie School | 614 | 330 | 460 | -
Albert Sassoon School | 921 | 047 | 690 | -
Shamash School | 1107 | 888 | 830 | -
Rachel Shahmoon School | 948 | 032 | 635 | -
National School | 958 | 894 | 750 | -
Masouda Salman School | 679 | 820 | 535 | -
Al-Karam School | 560 | 600 | ⟦...⟧ | ⟦...⟧
Menashi Saleh School | 1461 | 288 | 1395 | -
Ras al-Qarya Official School | 198 | - | 200 | -
Al-Midrash Schools | 532 | - | 400 | -
Al-Samawal Official School | 130 | - | 130 | -
Schools Committee | 50 | - | 50 | -
Total | 8161 | 899 | 6075 | -
It is noted from the table that the allocations for Al-Karam School have been deleted from the budget for the year 38 / 39
This resulted from the closure of the aforementioned school, and we quote from the minutes of the Schools Committee meeting held
on 16 / 7 / 938 the paragraphs that clarify the reasons for closing this school:
« The committee found that Al-Karam School is still a primary school containing 30
6
and the community departments, it has been decided to distribute the revenues it has in the form of lump-sum allocations. After considering the
needs of the mentioned institutions and departments and the amounts spent on them in the current year (ending on
September 30, 938), it has been decided to distribute the referred revenues to the departments and institutions according to
what is listed below. These institutions and departments must adapt their budgets according to the revenues
they have, without the Council being responsible for covering their deficits at the end of the coming year: -
Current year allocations | Next year allocations | Community departments except schools and hospitals
37/938 | 38/939 |
Dinar Fils | Dinar Fils |
- 5100 | - | Allocations
- 100 | - | For unforeseen
978 5969 | - 5200 | needs
869 8061 | - 6075 | Schools
- 2100 | - 1825 | Hospitals with clinics
- 100 | - 100 | The fourth installment of the Alliance Association's claim
- 100 | - ⟦...⟧ | Allocations for the construction of sanitary toilets in the Rachel Shahmoon School
847 16331 | - 13200 |
The total budget for the coming year will be thirteen thousand and two hundred dinars only.
The budget has been organized in light of this decision.
Schools Budget
The amount of 6075 dinars allocated to schools from the revenues of the year 38/939 has been
Page 61
9
It is apparent from the budget table that the amount that will be allocated to the departments and institutions of the community
(excluding schools and hospitals) for the year 938-939 is 5200 Dinars compared to 5970 Dinars for the year
937-938, a decrease of 770 Dinars. In view of the lack of other revenues for these institutions to seek
their development in a manner that ensures the settlement of this deficit, the Council was forced to take measures
exceptional as follows:
(1) Implementing a general reduction in the salaries of those belonging to these departments and institutions by an amount of
10% of the salary, with the exception of the slaughterhouse employees due to the meagerness of their salaries and a few employees whom the Council
found itself in need of retaining in service. Provided that this reduction is returned to its owners if
a surplus is found in the fund.
(2) When reviewing the list of salaries paid monthly to the needy and retirees, the
Council found that the total annual allocations paid for this purpose reached for the year 37/938
(675 Dinars and 444 Fils) and that the spending of this amount on persons whose eligibility and need
the Council was not certain of, calls for a reconsideration of the foundations that were established long ago and according to which
pensions and aid were allocated to their recipients. Upon investigation, we found that the salaries of retirees
and aid were allocated from of old as follows:-
(1) A Rabbi who performs the function of a member of the Religious Court or its head or
Chief Rabbi is entitled to a pension when he retires from work after a long period spent in service and receives a pension
his full or partial salary depending on the circumstances. Upon his death, if he has a wife or children who have no
livelihood or legal guardian, an appropriate amount is assigned to each of them. When the children reach the age of twenty
or obtain a livelihood, their right to a pension lapses, and the share of the wife and daughters remains until
they marry or pass away. The Council has reviewed the regulation issued by the Lay Council on
September 6, 1925, which was composed at that time of Messrs. Yusuf Mordechai, Ezra Nissim Jetiate,
8
students studying in 7 classes, three of which are preparatory, two primary classes, and a second and third class, and that
the efficiency in this school is less than average. At the same time, I found that the financial situation
forces it to take effective measures to reduce expenses. Upon review, it was found that it is possible to merge
this school into the Munshi Saleh school by transferring all the students of Al-Karam school and distributing them among
the classes of Munshi Saleh school without the need for additional expenses, etc."
This decision has indeed been implemented, and a portion of the Al-Karam school students were accepted into
Munshi Saleh school, while the other portion applied to the rest of the community's schools and were accepted there. As for the teachers,
most of them were distributed to the vacancies that occurred in the community's schools, and only three of them remain, whose
fate the committee will consider with sympathy.
In order to remedy the reduction in allocations, the Schools Committee has authorized the directors to reconsider
student fees to implement general or individual proportional increases according to what they find appropriate for each
case individually.
The virtuous benefactor, Mr. Munshi Saleh, has kindly built three classrooms next to his school building,
including two fifth-grade classes and a sixth-grade class, provided that the curriculum of the esteemed Ministry of Education
for primary schools is fully applied therein, and they are not linked to the old school curriculum. He has kindly granted an amount of 150 Dinars for this year
as a subsidy for the three mentioned classes, provided that the necessary arrangement is made with the aforementioned benefactor during
this year regarding the fixed amounts that his Excellency will donate in a way that secures for the school annual
revenues of one hundred and fifty Dinars permanently and according to the conditions that will be agreed upon
by consulting with him. With this, his Excellency has added a new good deed to his charities, which was met with gratitude and praise. Given
the delay in opening these three classes until after the budgets were organized, they were not included within the budget
of the Munshi Saleh school presented for approval.
Page 62
Budget of Laura Kadoorie School for the year 1938 / 1939
Income | Expenses
Dinar | Fils | | Dinar | Fils
2668 | - | Principal | 31 | -
233 | 612 | Teacher | 16 | 156
| | Two teachers 15/156 Dinars each | 30 | 312
| | Teacher | 15 | 410
99 | 842 | Two teachers 14/410 Dinars each | 28 | 820
| | Teacher | 16 | 450
| | Teacher | 17 | -
15 | - | Teacher | 11 | 250
11 | 250 | Two teachers 11 Dinars each | 22 | -
32 | 296 | Three teachers for various subjects 6 Dinars each | 18 | -
52 | - | Religion teacher | 5 | -
3112 | - | Six teachers 4 Dinars each | 24 | -
460 | - | Six teachers 3/500 Dinars each | 21 | -
| | Sewing and music teacher | 3 | -
| | Accountant | 3 | 975
| | Pension for the former religion teacher | 3 | -
| | Servants and doorman | 15 | 875
| | Total monthly salaries | 282 | 248
| | Total annual salaries | 3386 | 976
| | Rent allowance for the principal's house | 54 | 500
| | Rent allowance for a teacher's residence | 12 | -
| | Insurance (against fire) | 23 | 906
| | Property renovation | 24 | -
| | Electricity | 30 | -
| | Cleaning, water, supplies, and miscellaneous expenses | 40 | 618
3572 | - | | 3572 | -
10
Munshi Kurji, Yehuda Saleh Zalouf, Munshi Murad Mashal, Ezra Menachem Daniel, including
the principles under which pensions are granted to the families of deceased rabbis, which do not deviate from what is stated above.
(2) If there is a wealthy family that has performed services and provided assistance to the community and whose
circumstances have led to need, a monthly assistance is assigned to its members.
(3) If an employee retires after long service, for fifteen years for example, due to disability because of old
age or a permanent infirmity that prevents them from working and they have no other source of livelihood, it has been the custom
to assign them a monthly assistance from the community fund until their death.
After examining the list of the needy and retirees in light of these principles, the Council found that only a portion of them
meet these conditions, so it approved for them an amount of 291 Dinars and 600 Fils (after deducting 10%
from the original salary) within the general budget, and thus the revenues were balanced with the expenditures in
the budget. As for the other section, which is the section of the needy whose salaries reached 323 Dinars and 268 Fils after
deducting 10% as you see detailed in another place in this report, it decided to refer their names
along with the names of the retirees to both His Eminence the Head of the Community and the Spiritual Council to inquire about the customs
previously in place regarding them and about their eligibility or non-eligibility for the mentioned salaries, and the matter was entrusted
to the esteemed General Council to deliberate on them and find the necessary revenues to cover their expenses.
All of this was confirmed by the decision of the Lay Council in its meeting held on 20-11-938.
Page 63
12
Budget of Albert Sassoon School for the year 38 / 939
Revenues | Expenses
Fils | Dinar | | Fils | Dinar |
- | 1742 | School fees | - | 31 | Director
- | 33 | Property income | 590 | 18 | Assistant
612 | 133 | Alliance grant | 410 | 15 | French teacher
| | From parties | 410 | 14 | Teacher "
- | 25 | Marriage | 213 | 11 | Teacher "
- | 21 | From curricula | - | 13 | Religion teacher
- | 34 | Electricity | 500 | 27 | English teacher
| | Room rent allowance | - | 12 | Arabic teacher
- | 100 | Albert Sassoon | - | 16 | Two teachers for Arabic and English
| | School for the use of | - | 7 | Arabic teacher
| | Nuriel School | | | Three teachers 6.500 Dinars
| | Endowment of Mrs. | 500 | 19 | each
- | 7 | Samiha Elias | - | 5 | Arabic teacher (female)
388 | 6 | Sundries | 625 | 8 | Accountant
- | 2102 | | 750 | 6 | Religion teacher
- | 690 | Allocations of the | 500 | 4 | Pension for a former teacher
| | Lay Council | 013 | 1 | Pension for a teacher's widow
| | | 288 | 9 | Servants
| | | 799 | 220 | Total monthly salaries
| | | 588 | 2649 | Total annual salaries
| | | 500 | 54 | House rent allowance for the Director
| | | 912 | 87 | General expenses
- | 2792 | | - | 2792 |
Page 64
15
Budget of Shamash School for the year 938 / 939
Revenues | Expenses
Dinar Fils | Dinar Fils
1702 - Student fees | 35 - Principal
930 - Anglo-Jewish grant | 18 - Assistant
32 - Grocery and other revenues | 25 - English teacher
2664 - | 27 500 Physics teacher
830 - Physical Council allocations | 20 - English teacher
| 18 - Mathematics teacher
| 16 250 Arabic teacher
| 13 500 Accountant and English teacher
| 15 - History and Geography teacher
| 10 500 Mathematics teacher
| 9 500 Arabic teacher
| 8 - Sports and Anthem teacher
| 6 - History and Arabic teacher
| 7 500 Clerk and Geography and Civics teacher
| 6 - Religion teacher
| 5 - Religion teacher
| 3 750 Science teacher
| 3 - Drawing and Crafts teacher
| 12 - Servants and Doorman
| 259 500 Total monthly salaries
| 3114 - Total annual salaries
| 80 - Miscellaneous expenses
3194 - | 3194 -
Page 65
17
Budget of the National School for the year 38/939
Revenues | Expenses
Dinar Fils | Dinar Fils
60 - Ministry of Education grant | 150 18 Director
640 - School fees | - 8 Mathematics teacher
41 - Miscellaneous | 500 7 Religion teacher
9 - Grocery | - 28 Four teachers 7 Dinars each
750 - | - 13 Two teachers 6/500 Dinars each
750 - Physical Council allocations | 500 5 English teacher
| 100 5 Religion teacher
| - 5 Teacher of various subjects
| 500 4 Mathematics teacher
| 350 4 Preparatory class teacher
| 300 2 Drawing and crafts teacher
| 860 1 Accountant
| 750 - Supervisor
| 100 8 Doorman and servants
| 110 112 Total monthly salaries
| 320 1345 Total annual salaries
| - 125 Rent for the school building
| 680 29 Miscellaneous expenses
1500 - | - 1500
Page 66
19
Budget of Midrash Menashi Saleh School for the year 38 / 939
Revenues | Expenses
Dinar | Fils | | Dinar | Fils |
656 | 17 | Examination revenues | 18 | 150 | Director
7 | 344 | Amount deducted from Midrash allocations for the salary difference of a teacher transferred from Midrash to this school | 5 | 775 | Teacher
| | | 9 | - | Two teachers 4.500 Dinars each
25 | ⟦...⟧ | | 4 | 332 | Teacher
1395 | - | Physical Council allocations | 4 | 275 | "
1420 | ⟦...⟧ | | 4 | 250 | "
168 | - | Deficit | 4 | 42 | "
| | | 24 | - | 6 teachers 4 Dinars each
| | | 10 | 500 | 3 teachers 3.500 Dinars each
| | | 6 | 600 | Two teachers 3.300 Dinars each
| | | 3 | 250 | Teacher
| | | 3 | 612 | Teacher
| | | 12 | - | 4 teachers 3 Dinars each
| | | 2 | - | Teacher
| | | 3 | 500 | Accountant
| | | 9 | 375 | Servants and doorman
| | | 124 | 661 | Total monthly salaries
| | | 1495 | 932 | Total annual salaries
| | | 36 | - | Additional allocations for the sixth grade
| | | 44 | 068 | Miscellaneous expenses
| | | 12 | - | Examination expenses
1588 | - | | 1588 | - |
18
Budget of Masouda Salman School for the year 38/939
Expenses | | | Revenues | |
| Dinar | Fils | | Dinar | Fils
Director | 14 | 500 | Ministry of Education Grant | 35 | -
Teacher of Objects, Civics and Geography | 10 | 500 | School Fees | 380 | -
» Mathematics | 7 | 500 | Miscellaneous | 12 | -
» Arabic, History and Geography | 6 | 500 | Grocery | 3 | -
» and Clerk | 6 | 250 | | 430 | -
» Physical Education and Anthem | 5 | 500 | Physical Council Allocations | 535 | -
» Religion | 5 | 375 | | |
« « | 4 | 400 | | |
» Preparatory Class | 3 | - | | |
» for six lessons | - | 500 | | |
Servant and Doorman | 4 | 250 | | |
Monthly allowance for writing | - | 500 | | |
Total monthly salaries | 68 | 775 | | |
Total annual salaries | 825 | 300 | | |
Miscellaneous expenses | 29 | 700 | | |
School building rent | 110 | - | | |
| 965 | - | | 965 | -
Page 67
20
Schools Budget for the year 38 / 939
Revenues | Expenses
Dinar | Fils | | Dinar | Fils
1250 | - | Endowment revenues (domestic) | 11 | 813 | Director
619 | - | Endowment revenues (abroad) | 9 | 938 | Endowment Trustee
9 | - | Miscellaneous revenues | 4 | 140 | Accountant
1878 | - | | 6 | 450 | Teacher
400 | - | Physical Council allocations | 10 | 520 | Two teachers, 5/260 Dinars each
51 | - | Deficit for the year 38-39 | 5 | - | Teacher
| | | 4 | 800 | "
| | | 4 | 470 | "
| | | 12 | 420 | 3 teachers, 4/140 Dinars each
| | | 3 | 990 | Teacher
| | | 3 | 900 | "
| | | 3 | 612 | "
| | | 3 | 501 | "
| | | 6 | 466 | Two teachers, 3/233 Dinars each
| | | 3 | 034 | Teacher
| | | 27 | - | 9 teachers, 3 Dinars each
| | | 2 | 750 | Teacher
| | | 7 | 500 | 3 teachers, 2/500 Dinars each
| | | 6 | - | 3 teachers, 2 Dinars each
| | | 2 | 250 | Teacher
| | | 1 | 500 | Teacher
| | | 13 | 361 | Pension salaries for former teachers
| | | 9 | - | Doormen and servants
| | | 163 | 415 | Total monthly salaries
| | | 1960 | 980 | Total annual salaries
| | | 110 | - | Property tax
| | | 28 | - | Fire insurance
| | | 150 | - | Property restoration
| | | 80 | 020 | Miscellaneous expenses
2329 | - | | 2329 | -
Page 68
23
Continued Mar Elias Hospital
Continued Expenses
Fils | Dinar
- | 5631 | Brought forward
- | 200 | Clothing and furniture
- | 250 | Fuel
| | Subsistence
- | 1250 | Subsistence for patients of the first, second, and free classes
- | 300 | Subsistence for the doctor, assistant professor, nurses, and analysis assistant
- | 180 | Subsistence for employees who remain in the hospital on rotation day and night
- | 120 | Subsistence for servants, one meal per day
- | 1850 |
- | 75 | Soap
- | 350 | Electricity
- | 200 | Furniture and surgical instruments
- | 850 | Medicines and bandages
- | 50 | Hospital stationery and its accessories
- | 40 | Water fees
- | 40 | Insurance for the hospital building with properties inside the hospital (against fire)
- | 50 | Water pump expenses
- | 70 | Property tax
- | 250 | Construction and maintenance of the hospital building and its accessories
- | 9906 | Carried forward
Page 69
25
Fils | Dinar
- | 10814 | Previous balance
Rima Khadouri Hospital
Salaries
Fils | Dinar |
- | 18 | Doctor
- | 8 | Administrative Officer
- | 7 | First Dresser
- | 14 | Male and Female Dressers
- | 9 | Servants 4—3
500 | 1 | Guard
500 | 57 |
- | 690 | Total annual salaries
- | 35 | Food and water
- | 150 | Medicines and cotton with ticket expenses given to Dar Al-Shifa Pharmacy
- | 28 | Electricity fees
- | 10 | Clothing and bedding
- | 10 | Furniture
- | 60 | Miscellaneous
- | 983 |
- | 11797 | Following balance
Page 70
27
Income Department, continued, Meir Elias Hospital
Fils | Dinar
- | 8540 | Brought forward
- | 25 | From Zakat
- | 150 | Gratuities
- | 30 | In exchange for the commitment of roses and myrtle
- | 25 | From Sir Elly Kadoorie
- | 40 | Subscriptions
- | 25 | Sale of hospital garden products
- | 160 | From the Society for the Relief of Poor Nursing Mothers (for nurses, servants, and washerwomen, excluding what the aforementioned society spends on clothing and other items for nursing mothers and the furniture of the maternity ward)
- | 8995 | Total annual income of Meir Elias Hospital
- | 75 | Income of Dar al-Shifa Pharmacy (from tickets)
| | Income of Rima Kadoorie Hospital
- | 300 | From medical treatment fees
- | 120 | From surgery fees
- | 30 | From accommodation fees
- | 15 | Sale of ampoules
- | 25 | Net property income
- | 225 | Allocations of Sir Elly Kadoorie
- | 715 |
- | 9785 | Total annual income
26
Expenses | Continued Rima Khadouri Hospital
- | 11797 | Previous balance
- | 185 | (School clinics (nurses' salaries excluding medicine and cotton) | (and others taken from the hospital)
- | 11982 | Total annual expenses
Revenue Section
- | 4000 | Mar Elias Hospital | Accommodation fees
- | 500 | Surgery fees
- | 200 | Miscellaneous revenue
- | 800 | » | Doctors' examinations and childbirth
- | 500 | » | Professor's share from examinations
- | 200 | » | Analysis belonging to the Professor
- | 400 | » | X-rays
- | 240 | Foreign endowments
- | 700 | 50% of marriage contract fees (Ketubot)
| | Revenue from properties endowed to the hospital
- | 500 | From the properties of Riqa Nouriel
- | 500 | From endowed properties (miscellaneous) | 1000
⟦line⟧ | 8540 | Balance forward
Page 71
29
Budget of the Community Administration and Administrative Expenses for the year 38/939
| Salaries | Dinar | Fils
His Eminence the Head of the Community (after 10% reduction) | 30 | 375
The Secretary | 15 | -
The Accountant | 9 | -
The Clerk | 6 | -
Gatekeeper, ushers, and a servant | 10 | -
Total Salaries | 70 | 375 x 12 | 844 | 500
Rent allowance for the Community Administration | 120 | --
Insurance premium for administration furniture against fire | - | 750
965 | 250
Administrative Expenses
Fils | Dinar
Property tax and fire insurance premiums | 58 | -
Car and carriage fees | 40 | -
Electricity | 30 | -
Subscriptions to local newspapers | 30 | -
Stationery | 25 | -
Sundry expenses | 25 | -
Telephone rental fees | 20 | -
Fuel and ice | 15 | -
Brokerage for the Ghabila obligation | 15 | -
Encouragement of national projects such as the Aviation and Red Crescent societies and others | 15 | -
Coffee, cigarettes, and matches | 12 | -
Guarding fees and taxes | 6 | -
291 | -
1256 | 250
Page 72
31
Budget of the Spiritual Council
for the year 38 / 939
Expenses | Fils | Dinar | Salaries after 10% deduction
Chief Rabbi | 875 | 16 |
Head of the Religious Court | 500 | 13 |
Salaries of 4 members of the Spiritual Council | | |
(11/475 Dinars each) | 900 | 45 |
Part of the salary of a Spiritual Council member | | |
receives the remainder from the slaughterhouse | 898 | 7 |
The sixth member of the Spiritual Council | | |
receives his salary from the slaughterhouse and the Yeshivoth | | |
Allowances for two members of the Spiritual Council for their work | | |
in the Court of Cassation in addition to their duties in the slaughterhouse | | |
(1800 Fils each) | 600 | 3 |
Allowance for an additional member for the two courts | 800 | 1 |
Clerk of the Court of Cassation | 150 | 3 |
Clerk of the Religious Court | 700 | 2 |
Process servers and a servant | 942 | 9 |
Total Salaries | 365 | 12 x 105 | 380 | 1264
Miscellaneous expenses | | | 994 | 44
Total annual allocations | | | 374 | 1309
30
Budget of the Slaughterhouse Administration for the year 38/939
Expenses
Salaries | Dinar | Fils
Head of the Slaughterhouse | 7 | 500
Two slaughterers 6/750 Dinars each | 13 | 500
Slaughterer | 5 | 475
3 slaughterers 4/585 Dinars each (*) | 13 | 725
3 slaughterers 3/975 Dinars each | 11 | 925
Slaughterer | 3 | 675
4 slaughterers 3/275 Dinars each | 13 | 500
Slaughterer | 2 | 362
3 slaughterers 2/250 Dinars each | 6 | 750
Slaughterer | 2 | -
" | 2 | 625
Two slaughterers 1/687 each | 3 | 374
First Cook | 2 | 025
Second Cook | 1 | 687
Crier | 1 | -
Total Salaries 91x12 | 123 | 1093 | 476
Miscellaneous expenses | | 36 | 900
Total Annual Allocations | | 1130 | 376
(*) Since one of these three slaughterers, the late Nissim Hakham Youssef, has recently passed away,
his salary will be cut when a decision is made by the Spiritual Council due to the presence of sufficient staff in the slaughterhouse
to carry out the work
Page 73
33
Yeshivot Budget
For the year 38 / 939
Fils | Dinar | Salaries after 10% reduction
400 | 5 | Rabbi
658 | 4 | »
388 | 4 | «
156 | 7 | Two Rabbis 3.578 Dinars each
735 | 2 | Rabbi
646 | 3 | Two Rabbis 1 Dinar and 823 Fils each
430 | 2 | Two Rabbis 1 Dinar and 215 Fils each
725 | 4 | Rabbi
375 | 3 | Rabbi
250 | 2 | «
173 | 3 | «
800 | 1 | Retiree transferred to the Yeshivot
736 | 45 | Total monthly salaries
832 | 548 | Total annual allocations
Page 74
35
General Budget Table for the year 1938-1939
Expenditure Section
Total Annual Budget (Revenue and Expenditure) | Lay Council Allocations | Institutions
Fils | Dinar | Fils | Dinar | Schools
- | 3572 | - | 460 | Laura Kadoorie School
- | 2793 | - | 690 | Albert Sassoon School
- | 913 | - | ⟦...⟧ | Noam and Toba School
- | 616 | - | ⟦...⟧ | Nouriel School
- | 3194 | - | 830 | Shamash School
- | 1277 | - | 635 | Rachel Shahmoon School
- | 1500 | - | 750 | National School
- | 965 | - | 535 | Masouda Salman School
- | 1588 | - | 1395 | Menashi Saleh School
- | 2329 | - | 400 | Midrash Schools
- | 200 | - | 200 | Ras al-Qarya Official School
- | 130 | - | 130 | Al-Samawal Official School
- | 50 | - | 50 | Schools Committee
- | 19127 | - | 6075 | Total budget and allocations for schools
- | ⟦...⟧ | - | 100 | Installment from Alliance Society students
- | 12126 | - | 1825 | Hospitals and Dispensaries
⟦line⟧ | 31353 | ⟦line⟧ | 8000 | Carried forward
34
Salaries of those alleged to be needy, for which there are no corresponding revenues in the budget
And it is required to find the necessary resource to cover them as detailed on pages 9-10 of this report
| Salary after deduction |
| Dinar | Fils
Needy (male) | 1 | -
Needy (female) | - | 900
Needy (female) | 3 | 037
» | 3 | 037
» | 2 | 127
» | 1 | 800
Needy (male) | 1 | 215
Needy (female) | 1 | 800
» | 1 | 215
» | - | 900
» | - | 700
Needy (female) | - | 700
Needy (male) | - | 710
Needy (female) | - | 456
Rabbi | 3 | 037
Former usher in the Spiritual Council, now acting as an attorney in Religious Court cases | - | 625
Former Shomer Bacha transferred from the slaughterhouse | - | 625
» » » » » | - | 625
Librarian transferred from the Spiritual Council | 2 | 430
Total monthly salaries | 26 | 939
Total annual salaries | 323 | 268
Page 75
37
Continuation of the General Budget
Revenue Department
(And the amount paid to the budget account in the previous year)
| Dinar | Fils
Realized revenue from the Gabila for the first half of the budget year (from the first of October 938 to the end of March 939) | 5625 | -
Estimated revenue from the Gabila for the second half of the budget year (from the first of April 939 to the end of September 939) | 6500 | -
Estimated half of the revenue from marriage contract fees (Ketubot) | 700 | -
Bills receivable for the account of rent for two khans belonging to the community | 205 | -
Paid in the previous year for the rent of the Ras al-Qarya official school | 120 | -
Paid in the previous year for an installment of the rent of the Al-Samawal official school | 45 | -
Total Revenue | 13195 | -
Deficit | 328 | 268
Total Budget | 13523 | 268
36
Continued Expenses
Institutions | Lay Council Allocations | Total Annual Budget (Revenues and Expenses)
Other Community Institutions | Fils Dinar | Fils Dinar
Brought forward | 8000 000 | 31353 000
Community Administration and Administrative Expenses | 1256 250 | 1256 250
Spiritual Council | 1309 374 | 1309 374
Slaughterhouse | 1130 376 | 1130 376
Pensioners | 291 600 | 291 600
Yeshivoth | 548 832 | 548 832
Tomchei Torah Association | 170 100 | 170 100
Charitable Sewing Committee for Girls | 100 - | 100 -
Community Administration Committee in Adhamiya | 72 - | 72 -
For Cemetery Guards | 90 - | 90 -
Assistance to the Poor via the Head of the Community | 40 - | 40 -
Surpluses | 85 908 | 85 908
Unforeseen expenses for the renovation of properties, the slaughterhouse, etc., spent by prior decision of the Lay Council | 105 560 | 105 560
| 13200 - | 36553 -
Total salaries for the needy, which is the deficit amount exceeding the approved budget of 13200 Dinars (see p. 34) | 323 268 | 323 268
| 13523 268 | 36876 268