AI en Translation, Pages 526-550
Page 526
— 25 —
Dinar | Fils Dinar | Dinar | Total Budget | Dinar
30294 | 33509 890 | 37469 | Brought forward | ⟦line⟧ Brought forward
| Medicines, cotton, etc. | | |
| 9447 235 | | Spent in 43-944 |
| 5283 859 | | Available in store at end of September 944 |
5750 | 4163 376 | 5500 | 4163 376 |
| Surgical instruments | | |
| 766 712 | | Spent in 43-944 |
| 324 068 | | Available in store at end of September 944 |
550 | 442 644 | 600 | 442 644 |
300 | 356 711 | 350 | Orchard expenses |
1500 | 3591 246 | 900 | Renovations and constructions |
— | 132 136 | 200 | Pipe repairs and value of pipes |
— | 494 35 | 450 | Electrical tools and repairs |
300 | 382 516 | 400 | Property tax and renovation of some properties |
38694 | 43072 554 | 45869 | | 45869
Section Twenty-Eight. Expenses of Rima Khedouri Hospital
Dinar | Fils Dinar | Dinar
1728 | 1916 608 | 2652 | Salaries with cost of living allowance |
1728 | 1916 608 | 2652 | Carried forward | 45869 Carried forward
Page 527
— 17 —
Chapter Fifteen — Revenues
Section Thirty: Revenues of Meir Elias Hospital
Dinar | Fils Dinar | Dinar | Total Budget | Dinar
18000 | 855 20004 | 23750 | Accommodation fees | ⟦53433⟧ Previous
200 | 235 300 | 450 | Dressing and electrotherapy |
550 | 534 759 | 750 | Revenues collected from the poor |
1200 | 625 903 | 1150 | Operating room revenues |
1600 | 901 2127 | 2300 | Hospital's share of doctors' consultations |
1100 | 900 1169 | 1300 | Hospital's share of childbirth |
2500 | 613 1998 | 2100 | Hospital's share of operations |
400 | 475 704 | 1000 | Hospital's share of analysis |
2900 | 670 4395 | 4000 | Half of the canteen revenues |
550 | 737 666 | 600 | Donations |
50 | 269 65 | 70 | Zakat |
160 | 454 173 | 180 | External endowments |
1000 | — 845 | 1350 | Hospital's share of Rifka Nouriel property revenues |
1600 | 830 2217 | 2300 | Property revenues |
80 | 500 297 | 300 | Guarantee of roses and Elias |
150 | — 120 | 120 | Date guarantee |
450 | — 454 | 650 | From the Nurses' Aid Society, salaries of nurses and servants for the free maternity section |
32490 | 598 37204 | 42370 | Following | 52033 Following
⟦Doctors' share⟧
⟦Doctors' share⟧
⟦Doctors' share⟧
⟦Doctors' share⟧
⟦Doctors⟧
- 16 -
Dinar | Fils Dinar | Dinar | Total Budget | Dinar
1728 | 1916 608 | 2652 | Brought forward | 45869 Brought forward
| | | Medicines and surgical instruments |
| | 232 567 | Spent in 43-44 |
| | 450 208 | Present in store at end of Sept 944 |
550 | 782 358 | 600 | 782 358 |
30 | 19 921 | 30 | Fuel |
70 | 104 704 | 150 | Telephone, electricity, water and insurance |
150 | 94 325 | 125 | Stationery |
| | | Furniture and clothing |
| | 360 40 | Spent in 43-44 |
| | 250 7 | Present in store at end of Sept 944 |
95 | 110 33 | 50 | 110 33 |
150 | 91 510 | 120 | Miscellaneous and petty cash |
2773 | 2618 960 | 3727 | | 3727
Section Twenty-Nine - Expenses of Dar Al-Shifa Pharmacy and the Dispensary
Dinar | Fils Dinar | Dinar |
1206 | 1204 221 | 1407 | Salaries and high cost of living
900 | 735 960 | 800 | Medicines and cotton
80 | 80 — | 80 | Rent
170 | 146 628 | 150 | Miscellaneous
2356 | 2166 809 | 2437 | 2437
52033 Carried forward
Page 528
- 19 -
Part Three
Community Institutions
Chapter Sixteen - Community Administration
Section Thirty-Three. Expenses
| Approved for year 43/44 Dinar | Actually spent for year 43/44 Fils Dinar | Estimated for year 44/45 Dinar
Salaries | 1389 | 1359 750 | 1584
Cost of living allowances | 330 | 324 500 | 330
Additional cost of living allowances | — | — — | 96
Rent | 325 | 325 — | 325
Miscellaneous expenses | 756 | 1056 712 | 915
Expenses | 2800 | 3065 962 | 3250
Chapter Seventeen - Spiritual Council
Section Thirty-Four - Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 1540 | 1622 840 | 2000
Cost of living allowances | 489 | 503 — | 570
Additional cost of living allowances | — | — — | 150
Miscellaneous expenses | 71 | 96 118 | 130
Fees allowances | — | — — | 350
Expenses | 2100 | 2221 958 | 3200
Total Budget
Dinar
3250
3200
6450 and beyond
⟦illegible⟧
117
58
⟦illegible⟧
— 18 —
Total Budget
Dinar
⟦line⟧
52033 Carried forward
Dinar | Fils | Dinar | Dinar
Carried forward | 42370 | 37204 | 598 | 32490
From the fund of the Lay Council for an installment of the allocations | 2000 | 2000 | — | 2000
Extraordinary aid from the Lay Council for the high cost of living for all hospitals | 1550 | 1550 | — | 1550
⟦line⟧ | 45920 | 40754 | 598 | 35990
45920
2820
3293
52033
Section Thirty-One — Revenues of Rima Khedouri Hospital
Dinar | Fils | Dinar | Dinar
Hospital's share of examination and surgery fees | 950 | 721 | 653 | 550
Treatment fees | 1200 | 779 | 093 | 700
Accommodation fees | 220 | 212 | 105 | 150
Miscellaneous revenues | 550 | 294 | 249 | 200
⟦line⟧ | 2920 | 2007 | 100 | 1600
Section Thirty-Two — Revenues of Dar Al-Shifa Pharmacy
Dinar | Fils | Dinar | Dinar
Revenues from tickets, treatment, analysis, and dressing | 500 | 512 | 687 | 275
52033 Total of Part Two
⟦line⟧
Note:
1 — Total estimated hospital revenues for the year 44—945 (49340 Dinars)
2 — The inventory of the stores of Meir Elias Hospital and Rima Khedouri Hospital at the end of September 944 was valued at 7532—942 Dinars
3 — The proceeds from examinations, surgeries, analysis, childbirth, etc., are divided with the specialist doctors according to the current agreement with them, and the amounts listed in the budget represent the hospital's share only. As for the doctors' share, which reached 494—5496 Dinars last year and was paid through the hospital, it was not included in the revenues and expenditures.
Page 529
— 21 —
Chapter Twenty — Charitable Institutions and General Expenses
Section Thirty-Seven — Expenses
Dinar | Fils Dinar | Dinar | | Total Budget | Dinar
170 | — | 170 | Grant to Tomchei Torah Society | 10415 | Brought forward
150 | — | 150 | Grant to the Girls' Charitable Sewing Society | |
200 | — | 200 | Grant to school eye clinics | |
450 | — | 450 | For School Committee expenses | |
60 | — | 60 | Grant to the kindergarten in Karrada | |
90 | — | 90 | Cemetery guarding | |
60 | 675 | 72 | Aid for the poor | |
764 | 985 | 825 | General expenses | |
500 | 774 | 579 | Hospitality expenses for foreign soldiers during holidays | |
2444 | 434 | 2598 | 2230 | 2230 |
12645 Total of Chapter Three
Summary of General Budget Estimates
For the year 1944/45
Dinar
58895 | Total of Chapter One (Schools)
52033 | Total of Chapter Two (Hospitals)
12645 | Total of Chapter Three (Community Institutions)
123573 | Total general budget expenditure for the year 1944—45
— 70 —
Total Budget | Chapter Eighteen - The Slaughterhouse | | |
Dinar | Section Thirty-Five. Expenses | Dinar | Fils Dinar | Dinar
6450 Carried forward | Salaries | 1075 | 1047 944 | 1075
| Cost of living allowances | 745 | 743 644 | 745
| Additional cost of living allowances | ⟦175⟧ | — — | —
| Miscellaneous expenses | ⟦100⟧ | 201 278 | 80
2100 | Expenses | 2100 | 1992 866 | 1900
Chapter Nineteen - The Hospices | | |
Section Thirty-Six. Expenses | Dinar | Fils Dinar | Dinar
Yeshivot salaries | 580 | 583 656 | 583
Cost of living allowances | 320 | 321 — | 321
Additional cost of living allowances | 60 | — — | —
Pensioners' salaries | 310 | 310 476 | 310
Cost of living allowances | 144 | 144 — | 144
Additional cost of living allowances | 36 | — — | —
Salaries for the needy | 190 | 198 576 | 188
Cost of living allowances | 180 | 180 — | 180
Additional cost of living allowances | 45 | — — | —
Expenses | 1865 | 1737 708 | 1726
1865
10415 Carried over
Page 530
- 23 -
Dinar | Fils | Dinar | Dinar
Previous balance | 11150 | 9850 | — | 9800
Hospital allocations | 2000 | — | — | —
For school eye clinics | 200 | 200 | — | 200
Community administration | 3250 | 3065 | 962 | 2800
Spiritual Council | 3200 | 2221 | 958 | 2100
Slaughterhouse | 2100 | 1992 | 866 | 1900
Hospices (Tekeyas) | 1865 | 1737 | 708 | 1726
Grant to Tokhi Torah Society | 170 | 170 | — | 170
Grant to the Girls' Charitable Sewing Society | 150 | 150 | — | 150
Grant to the Kindergarten in Karrada | 60 | 60 | — | 60
Cemetery guarding | 90 | 90 | — | 90
Aid for the poor | 60 | 72 | 675 | 60
Unforeseen expenses | 800 | 825 | 985 | 764
Hospitality expenses for foreign soldiers during religious holidays | 270 | 579 | 774 | 500
⟦Grant to the Society for Aiding the Needy⟧ | 25365 | 21016 | 928 | 20320
⟦Old debt holders⟧ | | | |
Filling a swamp in the cemetery | — | 150 | — | —
Grant to the ambulance project in London | — | 100 | — | —
Other aids | — | 81 | — | —
⟦Retirement compensations⟧ | | | |
Expenditures | 25365 | 21347 | 928 | 20320
Revenues
Dinar | Fils | Dinar | Dinar
Gabelle fees | 21000 | 20165 | — | 20140
Ketubot fees | 4000 | 3980 | 854 | 2900
Rents | 450 | — | — | 50
Miscellaneous revenues | 50 | 130 | 375 | 210
Revenues | 25500 | 24276 | 229 | 23300
- 22 -
Budget of the Lay Council
Expenditures
School Allocations | Approved for year 43/44 Dinar | Actually spent for year 43/44 Fils | Actually spent for year 43/44 Dinar | Estimated for year 44/45 Dinar
Shamash | — | — | — | —
Albert Sassoon | 400 | — | 400 | 720
Laura Kadoorie | — | — | — | —
National Preparatory | — | — | — | —
Frank Iny | 500 | — | 500 | 500
National Intermediate for Girls | 900 | — | 900 | 600
Rachel Shahmoon | 650 | — | 650 | 800
Al-Wataniya | 400 | — | 400 | 450
Masouda Salman | 700 | — | 700 | 1000
Menashi Saleh | 3900 | — | 3900 | 4500
Noam | — | — | — | —
Nuraiel | — | — | — | —
Schools Committee | 450 | — | 450 | 430
| 7900 | — | 7900 | 9000
(Midrash Talmud Torah (Extraordinary allocations for high cost of living) | 400 | — | 400 | 400
(Midrash Talmud Torah (Additional extraordinary allocations for high cost of living) | — | — | — | 200
Hospitals (Extraordinary allocations for high cost of living) | 1500 | — | 1500 | 1550
Carried forward | 9800 | — | 9850 | 11150
X
X
⟦444⟧
⟦illegible⟧
Page 531
— 25 —
Statement of the financial position of the Lay Council as of October 1, 1944
| Dinar | Fils
Notes receivable | 10827 | 875
Deposit | 22 | 497
| 10850 | 372
Deduct debts owed by the Lay Council
Loan from Midrash Talmud Torah | 425 | —
Loan from Nuriel School | 2922 | 800
Correct balance of the accounts receivable ledger according to the balance sheet | 6937 | 392
| 10285 | 192
Correct balance from the general revenue account | 565 | 180
The financial position of the Lay Council on October 1, 1944
Total annual revenues as follows:—
Gabelle | |
First half | 10115 | —
Second half | 10050 | — | 20165 | —
Ketubot revenues | 3980 | 854
From certificates | 100 | —
Surplus | 30 | 375 | 24276 | 229
Deduct annual expenditure
Total amounts allocated in the budget | 20320 | —
Total amounts spent outside the budget as listed below | 1028 | 378
Expenditures outside the budget | 1382 | 628 | 21348 | 378
Savings from community expenditures | 354 | 250 | 2927 | 851
1028 | 378
Deduct the deficit on the Lay Council fund | | | 2362 | 671
Correct balance from general revenues | | | 565 | 180
Correct surplus for the year 1943-1944
- 24 -
Report of the Audit Committee
on the accounts of the Lay Council from October 1, 1942, to the end of September 1944
Baghdad, March 8, 1945
To
The Honorable President of the Jewish Community
Subject - Auditing the accounts of the Lay Council for the years 42/43 and 43/44
After greetings and much respect
Based on the decision of the esteemed General Council taken at its meeting held on July 20, 944, communicated to us by your Excellency's letter
No. 7993 dated November 30, 944, we attended the headquarters of the community administration and audited the accounts of the Lay Council
for the years 1942-943 and 1943-944 ending September 1944, and we confirmed the correctness of the current expenditures with the allocations
of the approved budget for each of the two mentioned years. We noticed that some excess in expenditures occurred relative
to the amounts estimated in the budget, including an amount of 2097-589 Dinars for the year 42-1943, which was coupled with the approval of the esteemed
General Council on July 20, 1944. As for the accounts of the year 43-1944, an excess of 1382-628 also occurred
Dinars, and after deducting an amount of 354-250 for the savings that occurred in the community administration expenditures, the
net excess becomes 1028-378 Dinars, as its details are shown in the two attached tables. We have also audited
the financial position of the community fund on October 1, 1944, and confirmed its compliance with the relevant records as
shown in the attached summary.
Please accept our highest respect.
Shimon Sofer Daoud Twig
Page 532
— 27 —
Explanatory information from the Hospitals Committee
regarding subsistence costs at Meir Elias Hospital
Number
2873 | Total number of patients admitted to the hospital from 1-10-1943 until the end of 30-9-1944.
Number of Days
27223 | Total days spent by poor patients in the hospital during that period.
10504 | Total days spent by paying patients in the hospital during that period.
Fils | Dinar
15568 | 105 | Net total subsistence costs incurred for that period of all types.
Below is the average daily subsistence cost for each free patient, paying patient, nurse, employee,
and servant during the mentioned period, i.e., from 1-10-1943 until the end of 30-9-1944, noting that the average subsistence cost of a servant
amounting to 71 fils per day was considered the basic unit for the average subsistence costs of poor patients, paying patients, nurses, etc...
according to the ratio established below:
Daily Cost | Number of Units | Person
71 | 1 | Servant
213 | 3 | Free Patient
427 | 6 | Paying Patient
213 | 3 | Nurse
106 | 1.5 | Employee (one lunch meal only)
54 | 0.75 | Washer or Ironer
426 | 6 | On-call Doctor
142 | 2 | Laboratory Doctor (one lunch meal only)
71 | 1 | On-call Storekeeper or On-call Dresser.
— 26 —
Statement of amounts spent in excess of the budget for the year 1943/44
| Total | Budgeted | Extra-budgetary
| Fils Dinar | Fils Dinar | Fils Dinar
Albert Sassoon School | — 400 | — 400 | — —
Rachel Shahmoon School | — 650 | — 650 | — —
National School | — 400 | — 400 | — —
Masouda Salman School | — 700 | — 700 | — —
Menashi Saleh School | — 3900 | — 3900 | — —
Intermediate School for Girls | — 900 | — 900 | — —
Frank Iny Intermediate | — 500 | — 500 | — —
Schools Committee | — 450 | — 450 | — —
Midrash Talmud Torah | — 400 | — 400 | — —
Kindergarten in Karrada | — 60 | — 60 | — —
Hospitals and School Clinics | 1750 — | 1700 — | 50 —
Community Administration | 1359 750 | 1714 — | (354 250 Surplus)
Spiritual Administration | 1718 958 | 1611 — | 107 958
Slaughterhouse Administration | 1249 222 | 1155 — | 94 222
Hospices | 1092 708 | 1081 — | 11 708
Tomchei Torah | 170 — | 170 — | — —
High Cost of Living | 2216 544 | 2209 — | 7 544
Girls' Charitable Sewing Society | 150 — | 150 — | — —
Cemetery Guarding | 90 — | 90 — | — —
General Expenses | 2280 372 | 1580 — | 700 372
Expenses for Foreign Soldiers during Holidays | 579 774 | 500 — | 79 774
Filling the swamp in the cemetery | 150 050 | — — | 150 050
Donations for the London Ambulance Project | 100 — | — — | 100 —
Total distribution of gratuities and aid | 81 — | — — | 81 —
Excess | 21348 378 | 20320 — | 1028 378
Page 533
— 29 —
Explanatory Memorandum
Budget for the year 943 — 944
The General Council had approved an amount of 20,320 Dinars in the expenditure section of the budget of the Lay Council
for the year 43—1944, and the actual expenditures reached 21,348.378 Dinars, with an excess of 1,028.378 Dinars as detailed
on (p. 26). The Council has submitted a request for the esteemed General Council's approval of this excess.
As for the realized revenues for the mentioned year, they reached 24,276.229 Dinars against the estimated 23,300 Dinars, an increase of
976.229, mostly from the increase in Ketubot fee revenues. The surplus for the year 43—944, which reached 2,927.851 Dinars,
was allocated to extinguish the remaining deficit, as is clear from reviewing the accounts on (p. 25).
Budget for the year 944—1945
The total general budgets for the community's institutions for the year 44—945, according to the Council's estimates, reached 123,573 Dinars
(p. 21). As for the specific budget of the Lay Council itself, it was estimated in the expenditure section at 25,365 Dinars, an increase of
4,000 Dinars over the actual expenditure last year. The reason for this increase is due to:
1 — The resumption of hospital allocations that were being paid in the past three years to settle the debt,
amounting to 2,000 Dinars.
2 — The additional cost-of-living allowances decided by the Lay Council for this year. These allowances, which
were paid at a rate of one Dinar for those receiving a salary of less than 15 Dinars per month, and one and a quarter Dinars for those receiving a salary exceeding 15 Dinars,
in addition to the original cost-of-living allowances, reached 2,400 Dinars in the schools. The greater part of this
amount was covered by fees, and the Council was forced to add 1,100 Dinars to the school allocations to cover the remainder. We also allocated 200
additional Dinars to the Midrash Committee for the same purpose, while the additional cost-of-living allowances for the community's institutions reached
about 600 Dinars.
As for the revenue side, it was estimated at 25,500 Dinars, compared to 24,276 Dinars realized last year. The reason for
this increase is due to the rise in the Gabelle commitment fee.
— 28 —
On this basis, the annual living costs for the mentioned period are as follows:—
Dinar | Fils
1482 | 480 | Living costs for 58 servants at a rate of 71 fils per day.
5798 | 499 | Living costs for free patients for 27,223 days, which is the number of days they stayed in the hospital as shown above, at a rate of 213 fils per day.
4485 | 208 | Living costs for paying patients for 10,504 days, which is the number of days they stayed in the hospital as shown above, at a rate of 427 fils per day.
2760 | 480 | Living costs for 36 nurses, including the kitchen supervisor, the furniture supervisor, and the seamstress, at a rate of 213 fils per day.
572 | 400 | Living costs for 15 employees for one meal at noon only, at a rate of 106 fils per day.
213 | 840 | Living costs for 11 washerwomen and ironers for one meal at noon only, at a rate of 54 fils per day.
153 | 360 | Living costs for the on-call doctor at a rate of 426 fils per day.
51 | 120 | Living costs for the laboratory doctor for one meal at noon only, at a rate of 142 fils per day.
51 | 120 | Living costs for an on-call warehouse officer with an on-call dresser for one meal only, at a rate of 71 fils per day for each of them.
15568 | 507 |
Note:
Some poor patients are given additional meals at ten o'clock in the morning and also at four o'clock in the afternoon, i.e., five meals a day, according to the doctor's orders. As for paying patients, they are always given five meals a day, i.e., in the morning, at ten o'clock, at noon, and at four o'clock in the afternoon, all within the daily costs listed above.
Page 534
The Israelite Lay Council
in Baghdad
General Budget
for the year 1943 - 1944
July 1944
Al-Rashid Press • Baghdad
Page 535
The Israeli Lay Council
in Baghdad
Date: June 15, 1944
Subject Summary: General Budget for the year 1943 / 1944
Honorable President of the Israeli General Council - Baghdad
After greetings and respect,
I submit to your Excellency herewith the general budget organized by the Lay Council for the institutions and departments of the community for the year
1943 / 1944, requesting you to kindly present it to the esteemed General Council in accordance with Article 16 of the Community Regulation No. 36
of the year 1931.
With respect to your Excellency,
Al-Bahir ⟦Menseem⟧ Noufi
President of the Lay Council
Page 536
- 3 -
Continuation of Section Three. Expenses
Dinar | Fils Dinar | Dinar
Brought forward | 1200 | 1397 022 | 1500
Cost of living allowances | 160 | 128 130 | 250
Rent | 250 | 250 - | 250
Salaries and lectures for the evening section | - | - - | 400
Miscellaneous expenses | 290 | 189 610 | 200
Expenses | 1900 | 1964 762 | 2600
Section Four. Revenues
Dinar | Fils Dinar | Dinar
School fees | 1900 | 2062 - | 1950
Evening section fees | - | - - | 650
Miscellaneous revenues | - | 16 300 | -
Revenues | 1900 | 2078 300 | 2600
Chapter Three - Albert Sassoon School (Intermediate Primary) for Boys
Section Five. Expenses
Dinar | Fils Dinar | Dinar
Salaries | 3400 | 3374 316 | 3900
Cost of living allowances | 579 | 567 136 | 1200
Residence allowances | 144 | 135 - | 400
Director's housing rent allowance | 70 | 70 - | 90
Repairs and miscellaneous expenses | 207 | 254 634 | 410
Expenses | 4400 | 4401 086 | 6000
Section Six. Revenues
Dinar | Fils Dinar | Dinar
School fees (Carried forward) | 4130 | 3991 250 | 5500
- 2 -
General Budget for the year 1943/44
Chapter One - Schools
Section One - Shamash Secondary School for Boys
Part One . Expenses
| Approved for year 42/43 | Actual expenditure for year 42/43 | Estimated for year 43/44
| Dinar | Fils Dinar | Dinar
Salaries | 4854 | 4970 460 | 5420
Cost of living allowances | 540 | 514 160 | 1220
Miscellaneous expenses | 150 | 213 524 | 150
For the library, laboratory, summer course, and student cooperation committee | 160 | 193 485 | 100
Expenses | 5704 | 5891 629 | 6890
Part Two . Revenues
| Approved in 42/43 | Realized 42/43 | Estimated 43/44
| Dinar | Fils Dinar | Dinar
School fees | 5039 | 5014 500 | 6155
Revenue from amounts deposited with the Anglo-Jewish | 635 | 635 - | 635
Miscellaneous revenues | 30 | 149 133 | 100
Revenues | 5704 | 5798 633 | 6890
Section Two - National Preparatory School for Boys
Part Three . Expenses
| Dinar | Fils Dinar | Dinar
Salaries and lecture fees (continued) | 1200 | 1397 022 | 1500
Page 537
- 5 -
Continuation of Section Nine. Expenses
| Dinar | Fils Dinar | Dinar
Brought forward | 1700 | 1228 211 | 1248
Cost of living allowances | 450 | 167 190 | 173
Furniture | 300 | 48 150 | 50
Rent | 204 | 204 - | 204
Miscellaneous expenses | 246 | 180 148 | 125
Expenses | 2900 | 1827 699 | 1800
Section Ten. Revenues
| Dinar | Fils Dinar | Dinar
School fees | 1896 | 1316 - | 1300
School founder's grant for rent | 204 | 204 - | 204
School founder's grant for furnishing | - | 50 - | 50
Miscellaneous revenues | - | 53 290 | 46
Physical Council allocations | 500 | 200 - | 200
Deficit | 300 | - | -
Revenues | 2900 | 1823 290 | 1800
Chapter Six - Private Intermediate School for Girls
Section Eleven. Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 850 | 597 650 | 600
Cost of living allowances | 250 | 103 500 | 111
Rent | 165 | 165 - | 165
Furniture and expenses | 135 | 89 869 | 80
Expenses | 1400 | 956 019 | 956
— 4 —
Continuation of Section Six. Revenues
Dinar | Fils Dinar | Dinar
Brought forward | 4130 | 3991 250 | 5500
Miscellaneous revenues | 70 | 96 040 | 100
Allocations for the Physical Council | 200 | 200 — | 400
Revenues | 4400 | 4287 290 | 6000
Chapter Four — Laura Kadoorie School (Intermediate Primary) for Girls
Section Seven. Expenses
Dinar | Fils Dinar | Dinar
Salaries | 3940 | 3972 010 | 4350
Cost of living allowances | 839 | 833 750 | 1650
Residency allowances | 168 | 168 — | 450
Housing rent for the principal | 70 | 70 — | 90
Repairs and miscellaneous expenses | 343 | 281 610 | 460
Expenses | 5360 | 5325 370 | 7000
Section Eight. Revenues
Dinar | Fils Dinar | Dinar
School fees | 5150 | 5437 250 | 6800
Revenues from amounts deposited with the Anglo-Jewish | 100 | 100 — | 100
Miscellaneous revenues | 110 | 114 630 | 100
Revenues | 5360 | 5651 880 | 7000
Chapter Five — Frank Iny Intermediate School for Boys
Section Nine. Expenses
Dinar | Fils Dinar | Dinar
Salaries (carried forward) | 1248 | 1228 211 | 1700
Page 538
- 7 -
Chapter Eight - National Primary School for Boys
Section Fifteen. Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 1526 | 1457 350 | 1750
Cost of living allowances | 372 | 330 750 | 700
Rent | 250 | 250 - | 250
Furniture, miscellaneous expenses, and gratuities for dismissed teachers | 92 | 184 636 | 200
Expenses | 2240 | 2222 736 | 2900
Section Sixteen. Revenues
| Dinar | Fils Dinar | Dinar
School fees | 1574 | 1602 800 | 2350
Ministry of Education grant | 66 | 66 - | 92
Miscellaneous revenues | 50 | 60 700 | 58
Physical Council allocations | 550 | 550 - | 400
Revenues | 2240 | 2279 500 | 2900
Chapter Nine - Masouda Salman Primary School for Boys
Section Seventeen. Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 1140 | 1163 750 | 1440
Cost of living allowances | 280 | 284 375 | 550
Rent | 175 | 175 - | 175
Miscellaneous expenses and gratuity for a dismissed teacher | 75 | 133 268 | 135
Expenses | 1670 | 1756 393 | 2300
— 6 —
Section Twelve . Revenues
Dinar | Fils Dinar | Dinar
450 | 330 500 | 500 | School fees
6 | 18 — | — | Miscellaneous revenues
500 | 500 — | 900 | Physical Council allocations
956 | 848 500 | 1400 | Revenues
Chapter Seven — Rachel Shahmoon Primary School for Boys
Section Thirteen . Expenses
Dinar | Fils Dinar | Dinar
1554 | 1560 136 | 1750 | Salaries
372 | 371 302 | 65 | Cost of living allowances
174 | 148 278 | 150 | Miscellaneous expenses
— | — — | 250 | Repairs and furniture
2100 | 2079 716 | 2800 | Expenses
Section Fourteen . Revenues
Dinar | Fils Dinar | Dinar
1250 | 1275 — | 2000 | School fees
66 | 66 — | 92 | Ministry of Education grant
34 | 53 030 | 58 | Miscellaneous revenues
750 | 750 — | 650 | Physical Council allocations
2100 | 2144 030 | 2800 | Revenues
Page 539
— 9 —
Chapter Eleven — Tova Noam Primary School for Girls
Section Twenty-One . Expenses
Dinar | Fils Dinar | Dinar
Salaries | 776 | 755 609 | 810
Cost of Living Allowances | 245 | 225 375 | 420
School Building Rent | 220 | 220 — | 220
Furniture and Miscellaneous Expenses | 129 | 177 513 | 150
Expenses | 1370 | 1378 497 | 1600
Section Twenty-Two . Revenues
Dinar | Fils Dinar | Dinar
School Fees | 370 | 372 300 | 450
Miscellaneous Revenues | 20 | 25 144 | 25
Land Revenues | 980 | 855 066 | 2125
Revenues | 1370 | 1252 510 | 2600
Chapter Twelve — Rivka Nouriel Primary School for Boys
Section Twenty-Three . Expenses
Dinar | Fils Dinar | Dinar
Salaries | 957 | 966 676 | 1000
Cost of Living Allowances | 238 | 234 727 | 425
Miscellaneous Expenses and Repairs | 85 | 126 078 | 225
Expenses | 1280 | 1327 481 | 1650
- 8 -
Section Eighteen . Revenues
Dinar | Fils Dinar | Dinar
1000 | 953 900 | 1500 | School fees
40 | 40 - | 56 | Ministry of Education grant
30 | 50 365 | 44 | Miscellaneous revenues
600 | 600 - | 700 | Physical Council allocations
1670 | 1644 265 | 2300 | Revenues
Chapter Ten - Munshi Saleh Primary School for Boys
Section Nineteen . Expenditures
Dinar | Fils Dinar | Dinar
2375 | 2364 257 | 2750 | Salaries
709 | 686 864 | 1350 | Cost of living allowances
128 | 203 030 | 250 | Miscellaneous expenses and gratuity for a dismissed teacher
3212 | 3254 151 | 4350 | Expenditures
Section Twenty . Revenues
Dinar | Fils Dinar | Dinar
165 | 174 310 | 220 | School fees
150 | 150 - | 150 | Donation from the late founder of the school
40 | 71 381 | 80 | Miscellaneous revenues
2857 | 2857 - | 3900 | Physical Council allocations
3212 | 3252 691 | 4350 | Revenues
Page 540
— 21 —
Chapter Two
Hospital Budget
Chapter Fourteen — Meir Elias Hospital
Section Twenty-Seven. Expenses
Approved for year 42/43 Dinars | Actual expenditure for year 42/43 Fils Dinars | Estimated for year 43/44 Dinars
Salaries | 8130 | 7394 864 | 10728
Cost of living | — | 521 394 | 1476
Subsistence | 6500 | 9799 168 | 13500
Clothing and furnishings | 250 | 320 707 | 800
Fuel | 450 | 697 507 | 900
Furniture | 50 | 873 205 | 800
Soap | 350 | 244 740 | 400
Electricity | 350 | 423 046 | 480
Water | 80 | 86 656 | 90
Telephone fees | 50 | 31 240 | 50
Insurance | 100 | 45 450 | 120
Stationery | 150 | 221 522 | 300
Medicines, bandages, cotton and surgical materials | 2800 | 4448 584 | 5750
Surgical instruments | — | — | 300
Medicines for analysis | — | 104 405 | 250
Miscellaneous expenses | 470 | 689 167 | 650
Garden expenses. Machine oil and labor wages | 100 | 231 223 | 300
Carried forward | 19830 | 26132 878 | 36894
— 10 —
Section Twenty-Four . Revenues
Dinar | Fils Dinar | Dinar
School Fees | 450 | 494 800 | 750
Endowment Revenues | 830 | 574 719 | 900
Miscellaneous Revenues | — | 14 244 | —
Revenues | 1280 | 1083 763 | 1650
Chapter Thirteen — Al-Maras Schools
Section Twenty-Five . Expenses
Dinar | Fils Dinar | Dinar
Salaries | 1914 | 1935 304 | 2050
Cost of Living Allowances | — | — — | 450
Installment for Extinguishing Teachers' Debts | — | — — | 350
Property Tax | 140 | 189 623 | 200
Insurance and Miscellaneous Expenses | — | 278 210 | 250
Renovations | 606 | 512 896 | 300
Expenses | 2660 | 2916 033 | 3600
Section Twenty-Six . Revenues
Dinar | Fils Dinar | Dinar
Property Rents | 1525 | 1936 928 | 2125
External Revenues | 710 | 643 080 | 650
Debt Installment from the Spiritual Council | 425 | 425 — | 425
Subsidy from the Spiritual Council for Teachers' Cost of Living | — | — — | 400
Miscellaneous Revenues | — | 50 404 | —
Revenues | 2660 | 3055 412 | 3600
Page 541
- 13 -
Dinar | Fils Dinar | Dinar
Previous balance | 31890 | 127 24588 | 19290
Guarantee of orchard products | 150 | 250 138 | -
⟦{⟧ From the Nursing Mothers Relief Society, salaries for part of | 450 | - - | 250
⟦{⟧ the nurses of the free maternity wards | | |
Revenues | 32490 | 377 24716 | 19540
Chapter Fifteen - Dar Al-Shifa Pharmacy and Dispensary
Section Twenty-Nine. Expenses
Dinar | Fils Dinar | Dinar
Salaries and high cost of living allowances | 1206 | 507 1028 | 840
Medicines and cotton | 900 | 229 614 | 650
Electricity and dispensary rent | 100 | 55 107 | 080
Telephone fees, stationery, furniture, and miscellaneous expenses | 150 | 869 102 | -
Expenses | 2356 | 155 1853 | 1570
Section Thirty. Revenues
Dinar | Fils Dinar | Dinar
Revenue from tickets, medicines, treatment and dressing fees | 275 | 834 470 | 260
Chapter Sixteen - Rima Khedouri Eye Hospital
Section Thirty-One. Expenses
Dinar | Fils Dinar | Dinar
Salaries and high cost of living allowances | 1728 | 895 1345 | 1254
Medicines, cotton, and value of tickets from Dar Al-Shifa | 400 | 86 269 | 500
Carried forward | 2128 | 755 1615 | 1754
- 12 -
Continuation of Section Twenty-Seven. Expenses
Dinar | Fils Dinar | Dinar
Brought forward | 36894 | 26132 878 | 19830
Constructions and renovations | 900 | 920 995 | 400
Building two rooms for nurses and a road wall | 600 | - | -
Property tax, guarding, and property renovations | 300 | 284 518 | 100
Purchase of land adjacent to the hospital | - | 507 - | -
Expenses | 38694 | 27845 391 | 20330
Section Twenty-Eight. Revenues
Dinar | Fils Dinar | Dinar
Accommodation fees | 18000 | 12536 130 | 12000
Operations | 2500 | 2171 658 | 1550
Dressing | 200 | 123 740 | -
Revenues collected from the poor | 550 | 507 850 | 300
Operating room revenues | 1200 | 816 400 | 400
Maternity revenues | 1100 | 1030 375 } | 1550
Hospital share from doctors' clinics | 1600 | 1696 962 } |
Analyses | 400 | 272 464 | 75
From external endowments | 160 | 157 620 | 170
Half of the revenues of the Kutbuth | 2900 | 2613 339 | 1700
Property revenues | 1600 | 1325 029 | 500
Hospital share from the revenues of Rifqa Nurail | 1000 | 518 638 | 625
Zakat | 50 | 101 194 | 50
Donations | 550 | 649 223 | 300
Revenues of roses and myrtle | 80 | 67 500 | 70
| 31890 | 24588 127 | 19290
Page 542
— 15 —
Summary of Chapter Two
Expenditures | Approved for the year 42/43 | Actually spent for the year 42/43 | Estimated for the year 43/44
| Dinar | Fils Dinar | Dinar
Meir Elias Hospital | 20330 | 27845 391 | 38694
Reema Khedouri Hospital | 2004 | 2097 072 | 2773
Dar Al-Shifa Pharmacy and Dispensary | 1570 | 1853 155 | 2356
| 23904 | 31795 618 | 43823
Revenues | Dinar | Fils Dinar | Dinar
Meir Elias Hospital | 19540 | 24716 377 | 32490
Reema Khedouri Hospital | 1200 | 1459 113 | 1600
Dar Al-Shifa Pharmacy | 260 | 470 834 | 275
| 21000 | 26646 324 | 34365
Allocations (Extraordinary) from the Lay Council | 500 | — 500 | 1500
Third installment of the hospitals' claim on the Community Fund | 2000 | — 2000 | 2000
Revenues | 23500 | 28696 324 | 37865
⟦line⟧ 14 ⟦line⟧
Dinar | Fils Dinar | Dinar |
1754 | 1615 755 | 2128 | Previous
--- | 27 417 | 30 | Fuel
--- | 32 030 | 150 | Surgical instruments
40 | 75 735 | 70 | Telephone, electricity, water and insurance fees
--- | 146 063 | 150 | Stationery
60 | 30 993 | 95 | Furniture, clothing and furnishings
150 | 169 079 | 150 | Miscellaneous expenses
2004 | 2097 072 | 2773 | Expenses
Section Thirty-Two. Revenues
Dinar | Fils Dinar | Dinar |
400 | 407 380 | 550 | Examination fees and surgery costs
700 | 660 728 | 700 | Treatment fees
100 | 163 275 | 150 | Accommodation fees
--- | 227 730 | 200 | Miscellaneous revenues
1200 | 1459 113 | 1600 | Revenues
❧❧❧
Page 543
- 87 -
Chapter Nineteen - The Slaughterhouse
Section Thirty-Five. Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 1075 | 1135 396 | 1151
Cost of living | 745 | - - - | -
Miscellaneous expenses | 80 | 116 178 | 34
Expenses | 1900 | 1251 574 | 1185
Chapter Twenty - The Hospices
Section Thirty-Six. Expenses
| Dinar | Fils Dinar | Dinar
Yeshivoth salaries | 583 | 568 206 | 555
Cost of living allowances | 321 | - - - | -
Pensioners' salaries | 310 | 310 476 | 310
Cost of living allowances | 144 | - - - | -
Salaries for the needy | 188 | 198 576 | 198
Cost of living allowances | 180 | - - - | -
Expenses | 1726 | 1077 258 | 1063
- 16 -
Part Three - Community Institutions
Chapter Seventeen - Community Administration
Section Thirty-Three. Expenses
Approved for year | Actually spent for year | Estimated for year
| 42/43 | 42/43 | | 43/44
| Dinar | Fils | Dinar | Dinar
Salaries | 1134 | - | 1218 | 1389
Cost of living | - | - | - | 330
Rent | 130 | - | 250 | 325
Miscellaneous expenses | 300 | 578 | 851 | 756
Expenses | 1564 | 578 | 2319 | 2800
Chapter Eighteen - Spiritual Council
Section Thirty-Four. Expenses
| Dinar | Fils | Dinar | Dinar
Salaries | 1372 | 840 | 1371 | 1540
Cost of living | - | - | - | 489
Expenses | 44 | 090 | 77 | 71
Expenses | 1416 | 930 | 1448 | 2100
Page 544
- 19 -
| Dinar | Fils | Dinar | Dinar
Previous balance | 11773 | 912 | 12633 | 18996
Aid for the poor | 40 | 650 | 42 | 60
Unforeseen expenses | 800 | 925 | 554 | 764
Expenses for hosting soldiers during religious holidays | } | 372 | 422 | 500
Cost of living allowances | 768 | 519 | 1183 | -
Schools deficit for the year 41 - 942 | - | 363 | 383 | -
Grants and tips | - | - | 99 | -
Surplus of Nuriel loan and allowance for the Gabelle contractor | - | 320 | 150 | -
Expenses | 13381 | 061 | 15470 | 20320
For debt settlement | | | |
For hospitals | 2000 | - | 2000 | 2000
For schools | 425 | - | 425 | 425
For Rifka Nuriel School | 155 | 200 | 22 | 155
Expenses and debts | 15961 | 261 | 17917 | 22900
Section Thirty-Eight. Revenues
| Dinar | Fils | Dinar | Dinar
Gabelle fee revenues | 16605 | - | 16605 | 20140
Ketubot fee revenues | 1700 | 514 | 2573 | 2900
Rents | 500 | - | 855 | 50
Miscellaneous revenues | - | 350 | 205 | 210
Revenues | 18805 | 864 | 20238 | 23300
- 18 -
Chapter Twenty-One - Budget of the Lay Council
Section Thirty-Seven. Expenses
Description | Approved for year 42/43 (Dinar) | Actual spent for year 42/43 (Fils) | Actual spent for year 42/43 (Dinar) | Estimated for year 43/44 (Dinar)
School Allocations | | | |
Albert Sassoon | 200 | - | 200 | 400
Frank Iny Intermediate | 200 | - | 200 | 500
National Intermediate for Girls | 500 | - | 500 | 900
Rachel Shahmoon | 750 | - | 750 | 650
Al-Wataniya | 550 | - | 550 | 400
Masouda Salman | 600 | - | 600 | 700
Menashi Saleh | 2857 | - | 2857 | 3900
Schools Committee | 168 | 472 | 159 | 450
| 5825 | 472 | 5816 | 7900
(Extraordinary) Allocations for Hospitals | 500 | - | 500 | 1500
(Extraordinary) Allocations for Schools | - | - | - | 400
Eye Clinics for Schools | 200 | - | 200 | 200
Community Administration | 1564 | 578 | 2319 | 2800
Spiritual Council | 1416 | 930 | 1448 | 2100
Slaughterhouse | 1185 | 574 | 1251 | 1900
Hospices | 1063 | 358 | 1077 | 1726
Grant to Tomchei Torah Association | 170 | - | 170 | 170
Grant to Girls' Charitable Sewing Association | 150 | - | 150 | 150
Grant to Kindergarten in Karrada | 60 | - | 60 | 60
Cemetery Guarding | 90 | - | 90 | 90
Carried Forward | 11773 | 912 | 12633 | 18996
⟦illegible⟧
15971
1952/1
Page 545
- 21 -
i.e., the approval of the matter which required the Council's notification to decide on the legality of this expenditure or lack thereof in relation
to the budget of the community administration.
2 — The audit committee for the year 935 had recommended in its report dated 11 — 5 — 37 the necessity of conducting
a detailed audit by the Lay Council on the accounts of each and every institution locally, which is not expected to be done by
this committee. We have learned that the required audit is currently being conducted on the school accounts only, and therefore we suggest that the
venerable General Council recommend once again the necessity of including the accounts of hospitals and midrashim in this audit as well.
3 — Since the Lay Council did not submit to the venerable General Council the final account summary containing
the financial position, we were unable to audit the financial position of the community fund and submit a report on it. Accordingly, we see it as necessary
to organize a table showing the financial position at the end of each year and submit it to the venerable Council for its information.
Please accept our highest respect:
Sassoon Aboudi Bashi Daoud Shaul Tweig Saleh Faraj Hayyim
⟦ornament⟧
— 20 —
Report of the Audit Committee
on the accounts of the Lay Council until the end of September 1942
Baghdad, August 17, 943
His Excellency, the President of the Jewish Community, Respected
Subject — Auditing the accounts of the Lay Council for the four years
ending in September 1942
After greetings and respect
1 — Based on the decision of the esteemed General Council taken in its meeting held on July 1, 943, communicated by the letter of
Your Excellency dated July 2, 943, we met at the community administration headquarters four times, during which we audited the accounts of the Lay Council
for the four years ending in September 942, and we confirmed the correctness of the current expenditures from the approved budget allocations
for each year. We have noticed that some expenditures exceeded what was allocated for them in the budget without the increase being presented
to the General Council for approval specifically; rather, this increase was recorded under the final expenditures field appearing in
the following year's budget, on the basis that the approval of the budget and the final expenditures for the previous year includes the approval of
the excess expenditures for that year. Nevertheless, the increase in expenditures appearing during the year ending in September 940 shown
below was not recorded in the budget book of the following year in the aforementioned manner, namely:
Dinar | Fils
257 | 60 | Miscellaneous expenses
— | 400 | Value of a promissory note owed by the Gabelle contractor, which the Council decided to write off in view of current circumstances
295 | 165 | Claim against the Schools Committee, which it was decided to write off
552 | 625 |
In our opinion, the method followed to obtain the implicit approval of the General Council for exceeding some approved credits
or for unusual expenditures that the Council had not approved for spending does not fulfill the purpose; rather, we believe that it is necessary
to state these increases in a special table with the reasons justifying them and present it to the Council independently of the budget
so that the Council can be informed of the reasons that necessitated spending those expenditures on one hand, and discuss them on the other.
We give an example of this: an amount of 790 Dinars was spent during the year 41 — 942 under the title "Relationship of fee
for following up and obtaining the Gabbay estate in Calcutta" and was recorded as an expense on the budget of the mentioned year without an allocation for it.
Page 546
— 23 —
Table of amounts spent in excess of the budget for the year 42 / 943
| Dinar | Fils
} Increase in the prescribed expenses for the community institutions: Community Administration, Spiritual Council
} Slaughterhouse, Tekkes | 317 | 862
Aid and gratuities | 99 | —
Schools deficit for the year ending in September 942 | 383 | 363
Increase in the amount allocated for the cost of living for the year 42 - 943 | 415 | 519
Hospitality expenses for foreign soldiers during religious holidays | 422 | 372
Surplus of two installments from the Rifka Nuriel school claim against the Lay Council | 132 | 800
Allowance for the Gabelle contractor, which is the remaining amount due from the slaughterhouse water fees | 17 | 520
Increase in general expenses | 309 | 153
Total spent in excess of the budget for the year 42 - 943 | 2097 | 589
— 22 —
Summary of Accounts and Financial Position
Summary of accounts for the year 42 — 943
Dinar | Fils
20238 | 864 | Realized revenues for the year ending at the end of September 943
15470 | 061 | Actually spent for the same year
4768 | 803 | Surplus
Financial position as of September 30, 943
Dinar | Fils
| | Debts
— | 850 | Remainder of the Midrash claim
2922 | 800 | Remainder of the Rifka Nuriel School claim
— | 2000 | Remainder of the Hospitals claim
5772 | 800 |
8064 | 868 | Correct balance of the liabilities ledger
13837 | 668 |
| | Assets
11457 | 500 | Bonds including a fixed deposit in the amount of 3000 Dinars
17 | 497 | Insurance account
11474 | 997 |
2362 | 671 | Deficit
Statement | Dinar | Fils
Carried forward deficit at the end of September 942 | 7131 | 474
Surplus for the year 42 — 943 | 4768 | 803
| 2362 | 671
Page 547
Explanatory Memorandum
Budget for the year 42-943
The honorable General Council had approved last year the amount of 13,381 Dinars for the expenditure section
in the general budget. What was actually spent reached 15,470 Dinars. The largest part of this increase is due
to the following reasons: (1) Hospitality for foreign soldiers during religious holidays. What the Council spent last year
for this purpose reached 422 Dinars and 372, which forced it to exceed the allocation for unforeseen expenses; (2) High cost
of living. Last year, the Council had not decided to pay cost-of-living allowances with the salary, but rather relied on paying
gratuities to assist employees, and the allocation in the budget for this purpose was only 768 Dinars; however, the critical circumstances
and the deteriorating financial condition of the employees forced the Council to exceed the credit, actually spending 1,183 Dinars and 519 Fils; (3) The deficit
that appeared as a result of auditing the school accounts for the 41-1942 academic year, which reached 383 Dinars and 363 Fils. The
Council has submitted a request for approval of this excess expenditure (p. 23).
As for the realized revenues, they reached 20,238 Dinars and 864 Fils, an increase of 1,433 Dinars and 864 Fils over the estimate.
This increase resulted from an increase in revenues from the Maktuboth fees, from the collection of rent for the khans for two years at once,
and from some donations.
Budget for the year 43-944
Expenditures for this year were estimated at 20,320 Dinars (excluding the amount allocated for debt retirement)
compared to 15,470 actually spent for the previous year. This increase in the expenditure estimate is due to the cost-of-living
allowances that were decided to be paid at a single rate to all employees of the community's departments and institutions, and to the high prices in general. In
the schools, the specialized committee was able to avoid the most significant part of the cost-of-living allowance expenses by increasing school fees;
nevertheless, the Council had to add 2,075 Dinars to the school allocations. For the same reason, 1,500 Dinars were allocated to the hospitals
and 400 Dinars to the Midrash as an extraordinary aid due to the high cost of living. However, hospital revenues nonetheless remained
much lower than their expenditures, and it is expected that the deficit will be large given that this institution spends, besides salaries, huge amounts
on food, medicine, medical supplies, fabrics, and other materials, all of which have risen greatly, making the
revenues unable to cover them. The specialized committee has resorted to requesting permission to open a public subscription to be able to alleviate
some of this deficit. As for the other community departments, the Council pays them the cost-of-living allowances in full.
Revenues were estimated at 23,300 Dinars compared to 20,238 Dinars and 864 realized last year. This increase
is due to the rise in the Gabelle contract fee, which was estimated at 20,140 Dinars compared to 16,605 for last year. As for the drop in rental
revenues from 855 Dinars to 500, it is due to what was mentioned above, that the khans were rented for two years and their rent was recorded
last year all at once in the revenues of that year.
Page 548
9124
8 / 12 / 946
Elections
The Honorable Mr. Sassoon Bahras, the Respected Lawyer
Greetings
I have the honor to inform you that you have filled the vacant membership of the General Council
on the occasion of the death of the late Mr. Khedhouri Krouzi, in accordance with Article Fifteen of the
Jewish Community Regulation No. 36 of 1931.
I would like to take this opportunity to express to you my sincere wishes
for your success and prosperity.
⟦signature⟧
12/8
Sincerely,
⟦Sassoon⟧
Head of the Community
⟦signature⟧
Page 549
ABDULLA S. SHINA
ADVOCATE
BAGHDAD
(IRAQ)
Telephones { Office 3909
Res. 6408
Abdulla Shina
Advocate
Baghdad
Telephone No. { Office 3909
Residence 6408
Baghdad on ⟦18⟧ 15 / 11 / 1946
His Excellency the Respected President of the Lay Council
Baghdad
After greetings and respect.
I was honored to receive your letter dated 14 / 11 / 46 indicating my selection
as a member of your esteemed council. As I extend to your Excellency personally and to the respected
members of the council my sincere thanks for your kind and gentle feelings towards me and for this precious trust
that you have placed in me, I wish to confirm at the same time my full readiness to serve as much as possible
and to cooperate for the sake of the public interest. I ask God Almighty to guide all our steps to
what is good and successful.
Please accept my highest respects.
Sincerely
⟦signature⟧
For filing
11/21
Page 550
Elected Additional Candidates
1 - Gurji Yusuf Ishaq
2 - Saleh Khadouri
3 - Sion Abraham Gurji
4 - Ephraim Salman Tweig
5 - Abdullah Haron Shashoua
6 - Sion Ezra Nissan
7 - Yusuf Yehuda Salman Nissan
8 - Yamin Abboudi Aslan
9 - Sion Eliyahu Al-Sheikh Sassoon
10 - Salman Khamara
11 - Sassoon Zelait
12 - Ibrahim Eliyahu Al-Sheikh Sassoon
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧