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12/1932 Collection Revenues ⟦year⟧ ⟦line⟧ ⟦line⟧ ⟦line⟧ ⟦line⟧
IJA 3096
Community Income, Financial Records, Jewish Lay Council
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These documents from the Baghdadi Jewish community include figures of the community income, and financial records of the Jewish Lay Council and its subsidiary organizations for the purpose of determining annual budgets.
AI en Translation, Pages 1-25
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Baghdad 7 / 10 / 942 To His Excellency the President of the Honorable Lay Council Statement of Revenues and Expenditures of the Lay Council for the year 41 / 42 ⟦?⟧ Revenues | Dinar | Fils Kapila commitment first half | 6250 | Kapila commitment second half | 6490 | | 12740 | Kaput revenue yield | 1622 | 598 Rent for Khan Al-Shorja for 1 year | 190 | Rent for Khan Al-Taawun for 1 year | 85 | Rent for intestines for month ⟦9⟧ ending in March ⟦942⟧ | 25 | | 14662 | 598 Difference in salaries for the deceased needy | 14 | 580 Refund of ⟦collected⟧ slaughterhouse water fees | 19 | 884 Difference in the estimated amount for spiritual expenses | 7 | 949 Amount carried forward from the debt of Munshi ⟦Saleh⟧ school | 12 | 589 | 14717 | 600 Deducting annual expenditures | Dinar | Fils Total annual salaries and allowances according to ⟦the list⟧ | 12310 | 173 Schools deficit | 343 | 212 Attorney fee related to Mr. Laniado | 790 | Gratuity to slaughterhouse employees | 50 | Total amounts written off per the decision of the ⟦Lay⟧ Council | 124 | 633 | 13618 | 018 Net Surplus | 1099 | 582 ⟦signature⟧ Accountant
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Baghdad 7 / 10 / 942 To His Excellency the Chairman of the Honorable Lay Council Statement of the total expenditure of salaries and allowances for the year 41 / 942 Fils | Dinar | " | 700 | Albert Sassoon and Laura Kadoorie Schools " | 800 | Rachel Shahmoon School " | 650 | The National School " | 650 | Masouda Salman School " | 2075 | Menashi Saleh School " | 400 | Girls' Intermediate School " | 60 | Karrada Kindergarten 500 | 76 | Schools Committee 538 | 38 | Adhamiya Committee 038 | 5450 | " | 250 | Hospitals Committee 750 | 1156 | Community Administration 893 | 1419 | Clergy Administration 382 | 2202 | Slaughterhouse Administration 456 | 555 | Yeshivot 476 | 349 | Pensioners 648 | 231 | The Needy " | 170 | Tomchei Torah Association " | 150 | Girls' Charitable Sewing Committee " | 90 | Cemetery Guarding 643 | 11025 | 530 | 1284 | General Expenses 173 | 12310 | Only twelve thousand three hundred and ten dinars and one hundred and seventy-three ⟦fils⟧ ⟦signature⟧ Accountant
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Payment of salaries and allocations of the Corporeal Council for the month of August 942 Fils | Dinar | Schools - | 60 | Albert Sassoon and Laura Kadoorie Schools - | 68 | Rachel Shahmoon School - | 65 | National School allocations for the months of August and September 942 | | Relation of the year - | 40 | Masouda Salman School - | 173 | Menashi Saleh School - | 34 | Intermediate School for Girls - | 33 | The Midrash - | 10 | Al-Rawda School Karrada - | 7 | Schools Committee Clerk ⟦line⟧ | 490 | | | Community Institutions 500 | 82 | Community Administration after deduction from the ⟦KK...⟧ advance 320 | 114 | Spiritual Administration 636 | 94 | The Slaughterhouse 938 | 44 | The Yeshivot 123 | 29 | Pensioners 548 | 16 | The Needy 609 | 90 | ⟦...⟧ | 14 | Tomchei Torah <del>⟦illegible⟧</del> | 10 | Girls' Sewing Committee 500 | 7 | Cemetery Guard 565 | 413 | 565 | 903 | 23 August 942 ⟦signature⟧ The Accountant
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Expenditure of Salaries and Allowances for the month of July Fils | Dinar | Schools | | 60 | - | Albert Sassoon and Laura Kadoorie Schools | | 68 | - | Rachel Shahmoon | | 34 | - | Al-Wataniya | | 40 | - | Masouda Salman | | 173 | - | Menashi Saleh | | 33 | - | Al-Midrash | | 34 | - | Intermediate for Girls | | 10 | - | Karrada Kindergarten | | 7 | - | Schools Committee 459 | - | | | Community Institutions 77 | 500 | Community Administration 114 | 320 | Clerical Administration 94 | 636 | Slaughterhouse Administration 46 | 288 | Yeshivoth 29 | 123 | Pensioners 16 | 548 | The Needy 91 | 959 | 14 | - | Tomchei Torah 10 | - | Girls' Sewing Committee 7 | 500 | Cemetery Guarding 409 | 915 | 868 | 915 | 28 | - | To Menashi Saleh School 896 | 915 | ⟦illegible⟧ Accountant
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Baghdad August 23, 942 His Excellency the Chairman of the Lay Council, Respected Greetings and respect Rabbi Shimon Mordechai, who receives at the Yeshivoth a monthly salary of 5.175 Five dinars and one hundred and seventy-five fils, passed away last Friday, dated August 21, 942. For clarification, I have written this report and request Your Excellency to issue the decision to stop his salary starting from the first day of the month of September of the year 942. The matter is yours, sir. ⟦illegible⟧ The Accountant
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Baghdad on August 19, 1942 His Excellency the Chairman of the respected Corporeal Council Greetings and respect, It is not hidden from your Excellency that the esteemed Corporeal Council has borrowed from the Riqqa Nourail school a sum of 3100 three thousand and one hundred dinars according to the resolution issued on March 29, 1942 for a period of 35 thirty-five years, provided that an interest rate of 3.5% / three and a half percent is applied to the amount and the principal of this amount along with the mentioned interest shall be paid during the mentioned period in thirty-five installments, 155 per installment one hundred and fifty-five dinars, and the statement is as follows: Dinar 3100 | Principal of the borrowed amounts 2325 | Total interest ⟦line⟧ 5425 155 x 35 I request the respected Council to issue its resolution and the details of the interest for each year and the entry of each payment of 155 dinars every year in the accounting book so that I can act accordingly on the occasion of the end of the year. This is what was necessary to submit, and the matter is yours, sir. ⟦signature⟧ Accountant
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Baghdad 13 August 942 Excellency, the respected President of the Lay Council After greetings and respect On the occasion of the end of the month, I present to your Excellency the following :- That on June 7, 939, the Lay Council paid the cost of paving on the property of Hevra Kadisha and its partners, an amount of 62 Dinars and 803 Fils. Please inform me of what should be done. The matter is yours, Sir. ⟦illegible⟧ The Accountant
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Baghdad 13 August 942 Excellency, President of the Spiritual Council, Respected After greetings and respect On the occasion of the end of the year, our request for services is registered on the accounts of Farha Since September 16, 939, as follows: Fils | Dinar | " | 1 | Fee for the Tabu transaction 830 | " | Expense for renewing the Tabu receipt record 830 | 1 | I ask Your Excellency to inform me of what should be done This is for your command, sir Sincerely ⟦illegible⟧ The Accountant
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Baghdad 13 August 1942 His Excellency the President of the Lay Council, respected After greetings and respect On the occasion of the end of the year, I present to your Excellency that in the accounts of the receivables ledger the amount of 10 Dinars was paid to Haskail Haddad on the date of 1 December 1941. Please inform me of what should be done regarding this matter. The matter is yours, Sir. ⟦illegible⟧ The Accountant
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Baghdad 13 August 942 Excellency Chairman of the Spiritual Council, the Respected After greetings and respect On the occasion of the end of the year, I present to your Excellency the following :- That the rental value of the two Cooperation Inns due on April 1, 942, to this day has not reached the accounting department with the papers for this lease contract, and for information I submitted this report. ⟦illegible⟧ The Accountant
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Baghdad August 13, 942 His Excellency, the Respected President of the Lay Council After greetings and respect Presented to your Excellency: On December 2, 1936, the Lay Council advanced a loan to Mr. Saleh Effendi Azzouri by virtue of a promissory note and a guarantee, to be paid within two years. Until now, this note has not been paid, and several reports regarding this matter have been submitted to the esteemed Lay Council. I informed them on February 11, 1940, and therefore it is necessary to bring your attention to this note, which amounts to 15 Dinars This is for your command, my Lord. ⟦illegible⟧ The Accountant
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Baghdad 11 August 942 His Excellency, President of the Lay Council, Respected After greetings and respect His Eminence Rabbi Heskel Hoki, who receives a sum of 1/350 Dinars from the Yeshivoth and three hundred and fifty Fils, has been appointed as Acting Hakham Bashi in Basra from the beginning of this month, and for information I have submitted this report. According to the report submitted on 31 August 941 to the Respected Council regarding the sums owed by Rabbi Michael from the allocations for the needy, an amount of 2/416 Dinars and four hundred and sixteen Fils, there is also owed by the aforementioned His Eminence Rabbi Heskel Hoki 0/300 three hundred Fils, and for this reason I have submitted this report. This is for your command, Sir ⟦signature⟧ The Accountant
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To the Honorable Director of the Midrash Talmud Torah Administration Statement of details of employees' claims accumulated in the Midrash fund until June 30, 942 Fils | Dinar | 36 | 704 | Moshe Hakham Hesqel 48 | - | Nathan Hay 75 | - | Hakham Meir ⟦illegible⟧ 18 | - | Nissim Khedhouri 20 | 685 | Reuben Yehuda 69 | 600 | Gurji Shmouli 54 | - | Murad Daoud 13 | 610 | Sasson Nissim 68 | 040 | Sasson Haddad 32 | 500 | Yosef Hayim Ishaq Baroukh 73 | 840 | Saleh Ezra 78 | 789 | Harun Shmail 24 | - | Sasson Shohet 35 | 324 | Yosef Hayim Shohet 4 | 150 | Rahamin Murad 49 | 850 | Yosef Aqwi 47 | - | Moshe Ishaq Lulu 21 | 402 | Rahamin Daoud 13 | 614 | Hesqel Hesqel 44 | - | Saleh Shaul 47 | 500 | Ezra Babay 46 | 814 | Yaqub Hiria 70 | 944 | Hooki Aboudi 36 | - | Saleh Moshe 52 | - | Khedhouri Baroukh 18 | 500 | Zion Badkar 33 | 750 | Ezra Shlomo 10 | - | Meir Hitiat 39 | - | Eliyahu Hilali 43 | 500 | Salman Zion Hakham Baroukh 20 | 500 | Menashi Daoud 14 | 500 | Gurji Shaul 24 | 864 | Menashi Hayim 27 | 456 | Zion Hakham Baroukh 22 | 508 | Yosef Abed 297 | 902 | Nahum Moallem Eliyahu 25 | 750 | Gurji Saleh 27 | 116 | Moshe Saleh 211 | 395 | Hakham Hesqel Zelouf 1868 | 107 | Note: The employees' request for the month of June was not recorded as a request in the ledgers due to the end of its year and therefore this amount was not included in this memorandum. July 12, 942 ⟦signature⟧ ⟦signature⟧ The Accountant
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Baghdad July 6, 943 His Excellency, the respected Head of the Physical Council Greetings and respect I present to your Excellency the total general expenses up to today's date as follows: | Fils | Dinar Total unforeseen expenses | 538 | 314 Total administrative expenses | 429 | 659 Aid for the poor | 45 | 300 Surpluses | 4 | 744 | 1018 | 517 Deducting the budget allocations for the year ending September 30, 943 | 800 | - Correct today's deficit, followed by the expenses for the three months until the end of the year | 218 | 517 This is what was necessary to present to your Excellency, and the matter is yours sir Sincere ⟦signature⟧ The Accountant
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Payment of salaries and allowances for the month of May 942 for the Lay Council Dinars Fils | Schools 65 | - | Albert Sassoon and Laura Kadoorie schools 68 | - | Rachel Shahmoon School 34 | - | National School 40 | - | Masouda Salman School 173 | - | Menashi Saleh School 34 | - | Girls' Middle School 33 | - | Midrash 7 | - | Schools Committee 449 | - | | Community Institutions | | Community Administration 85 | 500 | Original total 2 | - | Adding clerk's salary 87 | 500 | 10 | - | Deducted from the secretary for the advance account 77 | 500 | 114 | 320 | Religious leadership 94 | 636 | Slaughterhouse with addition of 4 dinars to salaries 46 | 288 | Yeshivoth 29 | 123 | Retirees 16 | 548 | Needy people 91 | 959 | 14 | - | Tomchei Torah 8 | - | Girls' Sewing Committee 7 | 500 | Cemetery Guarding 407 | 995 | 856 | 995 | ⟦signature⟧ The Accountant
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Baghdad 2 July 942 His Excellency the Chairman of the Lay Council, Respected Greetings and respect On the occasion of the beginning of the new year, it is necessary to submit this report so that I may settle the amount of 60 sixty dinars registered as a claim against the Hospitals Committee for a long time in the accounting books I request the issuance of a decision either by placing this claim in the hospital's allocations account or by recording this amount directly against the deficit. This is for your order, sir. Sincerely ⟦illegible⟧ Accountant
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Baghdad June 25, 942 The Honorable Director of Al-Jadd Rashid Schools Greetings and respect, I present to you the school's balance sheet as of September 30, 941, from the general ledger and receivables ledgers, along with a statement of the financial position for your review. This is all, and may you remain well. Sincerely, ⟦illegible⟧ A copy of it to the respected Schools Committee
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Baghdad 25 June 942 Respectable Director of the Midrash Schools Statement of the financial situation in the Midrash administration as of 30 September 941 | Dinars | Fils To the Midrash | | Account/ Balance of receivables according to the balance sheet details | 1435 | 544 Total bills of exchange payable according to the ledger balance | 216 | 800 | 1652 | 344 Assets subtracted | | Bonds receivable according to the balance | 37 | - Deposit according to the balance | 3 | - Cash on hand according to the balance | 60 | 288 | 100 | 288 Existing deficit until 30 September 941 according to balance sheet page 104 | 1552 | 056 Attached general revenues | | ⟦signature⟧ Accountant Copy to the Schools Committee
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General Ledger Balance ⟦...⟧ as of September 30, 941 To | From | Page | Fils | Dinar | Fils | Dinar | | - | 37 | - | - | 98 | Bills Receivable - | 3 | - | - | 101 | Deposit 288 | 60 | - | - | 102 | Cashier - | - | 800 | 216 | 103 | Bills Payable 056 | 1552 | - | - | 104 | General Revenues - | - | 544 | 1435 | 107 | Accounts Receivable/Payable 344 | 1652 | 344 | 1652 | | ⟦Salim⟧ Accountant
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Number 1 Trial Balance of the Debts of the Midrash Employees as of September 30, 941 as follows To | From | Page | Fils Dinar | Fils Dinar | | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | - - | 153 531 | 1 | Moshe Hakham Heskel 38 892 | - - | 2 | Ezra Sion Hakham Heskel - - | 66 500 | 3 | Nathan Hai - - | 76 500 | 5 | Hakham Meir Hirish - - | 24 - | 6 | Nessim Khedhouri - - | 29 185 | 7 | Reubin Yehuda - - | 20 - | 9 | Moshe Eliahou - - | 96 600 | 10 | Karji Shmouli - - | 64 - | 12 | Murad Daoud - - | 34 088 | 13 | Sassoon Nessim - - | 42 310 | 14 | Daoud Shaman - - | 77 760 | 15 | Sassoon Haddad - - | 18 120 | 16 | Reubin Zilkha - - | 36 500 | 17 | Yousef Hayim Ishaq Baroukh - - | 75 840 | 19 | Saleh Ezra - - | 199 723 | 21 | Hakham Heskel Zeler - - | 13 732 | 22 | Daoud Shaker - - | 82 014 | 23 | Haroun Shmeil - - | 2 250 | 24 | Shebou 240 - | - - | 25 | The Lay Council - - | 30 - | 26 | Sassoon Shohet - - | 30 114 | 27 | Heskel Hankol - - | 27 824 | 30 | Yousef Hayim Shohet - - | 61 100 | 33 | Yousef Akri - - | 89 - | 34 | Menashi Ishaq Loulou - - | 21 402 | 35 | Rahamin Daoud - - | 48 - | 37 | Saleh Shaoul ⟦line⟧ | ⟦line⟧ | | 278 892 | 1420 093 | Carried Forward Number 2 |
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Number 2 To | From | Page | Fils Dinar | Fils Dinar | | 278 892 | 420 093 | 37 | Brought forward from Number 1 - - | 47 500 | 39 | Ezra Babai - - | 67 - | 41 | Huki Abboudi - - | 44 814 | 40 | Yusuf Hirsh - - | 40 500 | 42 | Saleh Moshi - - | 61 - | 43 | Khadhouri Baroukh - - | 17 - | 48 | Sion Yadgar - - | 34 500 | 52 | Ezra Shlomo - - | 8 - | 53 | Meir Jahtibat - - | 43 - | 54 | Eliyahu Hilali - - | 3 500 | 60 | Abdullah Ibrahim - - | 48 500 | 62 | Salman Hakham Baroukh - - | 25 - | 64 | Manshi Dawud - - | 18 - | 66 | Koji Shaul - - | 7 - | 67 | Moshi Salman - - | 35 864 | 68 | Manshi Hayyim 456 - | 27 456 | 71 | Sion Hakham Baroukh - - | 25 448 | 72 | Yusuf Abed - - | 11 250 | 76 | Al-Hajj Muhammad Bawwab - - | 297 902 | 77 | Nahum Moallim Eliyahu - - | 33 750 | 78 | Koji Saleh - - | 26 406 | 80 | Moshi Saleh 278 892 | 2343 483 | | 725 036 | 95 989 | | Total balance of the tenants' ledger 1003 928 | 2439 472 | | 1435 544 | - - | | Reverse of the total 2439 472 | 2439 472 | | ⟦illegible⟧ The Accountant
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Balance sheet of the accounts of tenants for the Midrash management on September 30, 94 Page | From | To | Fils Dinar | Fils Dinar Mr. Ezra Eliyahu Al-Ani | 34 | 2 939 | - - Saleh Kirkukli | 45 | - - | 7 - Isaac Haddad | 50 | - - | 12 436 Widow of Shakkouri | 51 | - - | 70 - Nessim Ibrahim | 66 | - - | 16 800 Nessim Salman | 67 | - - | 28 850 Property Tax | 79 | 93 050 | - - Ibrahim Lawee | 82 | - - | 15 - External Revenues | 86 | - - | 462 750 Salim Khedhouri | 104 | - - | 9 - Mrs. Helen | 124 | - - | 44 - Nahoum Shabbo | 135 | - - | 50 - Kohi Shua | 127 | - - | 3 - Shimon Isaac | 130 | - - | 6 200 This amount is transferred to the staff balance sheet | | 95 989 | 725 036 ⟦illegible⟧ The Accountant
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Baghdad 22 June 942 His Excellency the President of the Respectable Lay Council Disbursement of salaries and allowances for the Lay Council for the month of June 1942 Schools | Dinar | Fils Albert Sassoon and Laura Kadoorie Schools | 60 | - Rachel Shahmoon School | 68 | - Masouda Salman School | 40 | - " Menashi Saleh | 173 | - The Midrash. | 33 | - School Committee Mr. Shalom Darwish | 7 | - Intermediate School for Girls | 34 | - | 449 | - Community Institutions | | Community Administration | 77 | 500 Spiritual Administration | 114 | 320 Slaughterhouse Administration | 94 | 636 Yeshivoth | 46 | 288 Pensioners | 29 | 123 The Needy | 16 | 548 | 91 | 959 Tomchei Torah | 14 | - Girls' Sewing Committee | 8 | - Cemetery Guarding | 7 | 500 | 407 | 915 | 856 | 915 Request for the trustee of the qabila Al-Hajj Mahmoud Wahib Al-Faraj | 23 | 480 | 880 | 395 ⟦illegible⟧ The Accountant