AI en Translation, Pages 151-175
Page 151
Baghdad 1 October 1937
Excellency the President of the Lay Council, Respectfully
Annual Expenditure Statement for the year 36/937
Fils | Dinar |
1535 | 377 | Albert Sassoon and Laura Kadoorie Schools
1107 | 888 | Shamash School
958 | 894 | National School
848 | 032 | Rachel Shahmoon School
584 | 820 | " Mesouda Salman School
560 | 600 | " Al-Karam School
1425 | 288 | " Menashi Saleh School
192 | " | " Ras al-Qarya School
50 | " | Schools Committee
532 | " | Al-Midrash
912 | 750 | Community Administration
1541 | 644 | " Spiritual Administration
1225 | 571 | " Slaughterhouse Administration
555 | 756 | Yeshivot
672 | 069 | Pensioners
2100 | " | Hospitals
189 | " | Tomchei Torah Society
72 | " | Adhamiya Committee
60 | " | Charitable Sewing Committee
90 | " | Cemetery Guarding
100 | " | Second installment of the Alliance Society's claim
88 | 720 | Aid for the poor
289 | 991 | Samuel School
800 | " | General Expenses
16492 | 400 | Exactly sixteen thousand four hundred and ninety-two dinars and 400 fils
⟦illegible⟧
Accountant
Page 152
Baghdad 28 February 940
His Excellency the President of the Lay Council, Respected
The required certification for the amounts withdrawn as detailed below
Fils | Dinar |
48 | " | Check No. 211245 to the order of Mr. Muther Hakham Moshi Dangoor 19 January 940
99 | 787 | " " 211246 " " Mutaz La Librido 29 January 940
141 | 200 | " " 211247 " " Tawfiq Basri 29 January 940
119 | 800 | " " 211248 " " His Eminence Rabbi Sassoon Khedouri 1 February 940
408 | 787 |
Dated 26 February 940
102 | 215 | Check No. 211250 to the Spiritual Council
90 | 136 | " 280051 " " Slaughterhouse Administration
70 | 375 | " 280052 " " The Community
94 | 564 | " 280053 " " The Yeshivoth, Pensioners, and Needy
14 | 150 | " 280054 " " Tomchei Torah <del>⟦illegible⟧</del>
29 | 656 | " 280055 " " The Schools
7 | 500 | " 280056 " " Cemetery Guard Shalal
408 | 596 |
817 | 383 |
28/940 46/425 29/479
⟦signature⟧
The Accountant
Page 153
Statement of disbursement of salaries and allocations of the Physical Council for the account of the year 39 / 940
| Dinar | Fils
Schools | |
The National School, school rent allowance | 125 | "
Menchi Saleh School on account | 496 | 874
| 621 | 874
Community Institutions | |
The Spiritual Council | 18 | 887
Management of the Majoura | 133 | 547
Adhamiya Committee | 6 | "
Cemetery Guarding | 22 | 500
Hospital Committee | 580 | 164
General Expenses | 104 | 422
Community Administration 205/375 loan in receivables - 24 | 229 | 375
| 1094 | 895
| 1716 | 769
Only one thousand seven hundred sixteen dinars and seven hundred sixty-nine fils
28 February 940
⟦signature⟧
The Accountant
Page 154
Statement of claims of schools and community institutions on the funds of the Lay Council
up to September 30, 939
Fils | Dinar | Schools
" | 574 | Albert Sassoon and Laura Kadoorie schools
" | 554 | Shamash School
" | 264 | " Rachel Shahmoon
" | 317 | The National School
042 | 36 | Masouda Salman School
042 | 1745 |
| | Community Institutions
680 | 149 | The Spiritual Council
528 | 28 | Tomchei Torah Society
880 | 77 | The Yeshivot
324 | 53 | Retirees
758 | 58 | The Needy
170 | 368 |
212 | 2113 |
" | 50 | Mr. Moise Meir
212 | 2163 |
Exactly two thousand one hundred and sixty-three dinars and two hundred and twelve fils
February 28, 940
⟦signature⟧
The Accountant
Page 155
Baghdad on February 11, 940
His Excellency the President of the respected Lay Council
Greetings and respect,
I would like to draw the attention of the esteemed Council to my report submitted on October 30, 938
containing the paper issued by the Lay Council to the law student Mr. Saleh Azzouri
on January 2, 936, which has not been retrieved from him until this date.
This is what was necessary to be written, and the matter is yours, sir;
⟦signature⟧
The Accountant
Page 156
Statement of amounts paid to the Hospitals Committee on account of allocations for the year 39 / 940
Fils | Dinar |
007 | 98 | Relating to the account of the Ketubot revenue list for the month of September 939
" | 100 | In cash on November 18, 939
341 | 20 | Total of the Ketubot list for the month of October 939
" | 100 | In cash on November 20, 939
899 | 82 | Total of the Ketubot list for the month of November 939
" | 100 | In cash on December 28, 939
485 | 28 | Total of the Ketubot list for the month of December 939
732 | 529 | Only five hundred twenty-nine Dinars and 732 Fils
Note: This is the request of the hospitals from the first of October 939 until this day of ours and there is
no request whatsoever against the hospital except for this account
⟦illegible⟧
Accountant
January 29, 940
Page 157
Statement of accumulated allocations for schools until the end of September 939
| Dinar | Fils
Albert Sassoon and Laura Kadoorie schools | 574 | "
Shamash School | 554 | "
Rachel Shahmoon School | 264 | "
National School | 317 | "
Masouda Salman School | 135 | "
| 1844 | "
Midrash Schools | 29 | 656
| 1873 | 656
Subtract the claim of the Physical Council as follows:
Amount paid to Menashi Saleh School | 200 | "
True balance of the claim due to the school committee | 247 | 300
| 447 | 300
| 1426 | 356
Subtract the amounts paid on account for rent
Rent for the National School | 125 | "
Rent for Masouda Salman School | 175 | "
| 300 | "
| 1126 | 356
Note: The amounts paid on account for building Masouda Salman School amount to
approximately nine hundred Dinars
The amounts accumulated on the ⟦liability⟧ of the Physical Council fund claimed by departments and institutions
of the community until the end of September 939 amount to 724 Dinars and 821 Fils
⟦signature⟧
Accountant
29 January 940
Page 158
Baghdad 15 January 940
Statement of salaries and allowances accumulated on the fund of the Lay Council until the end of September 939
Fils | Dinar |
| | Schools
574 | " | Albert Sassoon and Laura Kadoorie Schools
554 | " | Shamash School
264 | " | " Rachel Shahmoon
317 | " | National School
135 | " | Masouda Salman School
1844 | " |
| | Midrash
65 | 656 | Original claim
36 | " | Deduct the amount scheduled for payment
29 | 656 |
1873 | 656 |
| | Deduct the claim of the Lay Council
200 | " | which is against the Menashi Saleh School
247 | 300 | " " Schools Committee
447 | 300 |
1426 | 356 |
| | Community Institutions
251 | 895 | Spiritual Administration
23 | 725 | " Slaughterhouse
| | Tomchei Torah
56 | 825 | Original claim
14 | 150 | Deduct the amount scheduled for payment
42 | 675 |
| | Yeshivoth
155 | 760 | Original claim
38 | 940 | Deduct the amount scheduled for payment
126 | 820 |
| | Pensioners
105 | 814 | Original claim
26 | 245 | Deduct the amount scheduled for payment
81 | 569 |
| | The Needy
117 | 516 | Original claim
29 | 379 | Deduct the amount scheduled for payment
148 | 137 |
674 | 821 |
2101 | 177 |
50 | " | Mr. Moez Mayer
2151 | 177 |
⟦illegible⟧
Accountant
Page 159
Baghdad 15 January 940
Amounts spent on the budget account for the year 39/940
Fils | Dinar |
125 | " | National School rent allowance
18 | 887 | Administration of the Clergy on account of expenses 11/375 and allocations 7/512
67 | 136 | " Slaughterhouse on account of expenses
6 | " | Al-Adhamiya Committee on account of expenses
15 | " | Cemetery guard " " ⟦illegible⟧
232 | 023 |
529 | 732 | Hospitals Committee
159 | " | Community administration with the loan to the accountant -/24 Dinars
96 | 760 | General expenses
1017 | 515 |
Note: In addition to the rent allowance for Masouda Salman School, which is supposed to be estimated in the budget
for the year 39/940
⟦illegible⟧
Accountant
Page 160
Baghdad 25 December 939
His Excellency the Chairman of the Honorable Lay Council
Statement of the amounts scheduled to be spent by the Lay Council
Fils | Dinar | Total expenses of the religious courts as follows
| | Expenses for the month of September 939
| | Court of Cassation 1 194
3 | 459 | Religious " 2 265
| | Expenses for the month of October 939
| | Court of Cassation 5 262
7 | 512 | Religious " 2 250
10 | 971 |
6 | 833 | Expenses for managing the slaughterhouse for the month of September 939
5 | " | Gratuity for the heirs of the late Nissim Hakham Youssef, deceased
22 | 804 |
50 | " | Promissory note of Mr. Moise Meyer due 1 December 939
72 | 804 | Only seventy-two Dinars and 804 Fils
The Lay Council's claim against His Eminence the Head of the Community
Fils | Dinar |
89 | 223 | Correct remaining claim of the Lay Council until this date
29 | 254 | Deducting the total schedule submitted by him to the Council as expenses for November 39
59 | 969 | Correct remaining balance of fifty-nine Dinars and 969 Fils
⟦illegible⟧
The Accountant
Page 161
Baghdad September 27, 939
His Excellency the President of the Respectable Lay Council
Greetings and respect,
On the occasion of organizing the new budget, I request your Excellency to reconsider my salary for the following
reasons:
1 - That my salary of nine dinars per month is not proportionate to the position I occupy, knowing
that my predecessor used to receive a salary of 250 two hundred and fifty rupees, which is equivalent to 18 dinars
and 750 fils, while the accounting tasks have doubled from what they were previously.
2 - The details of my services in the community are recorded in the service book kept in the community administration,
and they amount to twenty years, including 13 years spent in my current position and 7 years before it, including being the manager of
Mir Elias Hospital, a teacher in the Alliance school, and others.
3 - Throughout this period, I have not enjoyed any leave whatsoever, and even during the days of my illness I performed my duty
perfectly.
For these reasons and others that are not hidden from your Excellency, I hope that you will assign me an increase in the budget of
the current year.
I hope you accept my utmost respects, and I thank you in advance.
⟦illegible⟧
The Accountant
Page 162
Baghdad 1 October 939
Directorate of Midrash Schools
Expenditure of the 38 / 939 budget from the realized revenues and expenses
| Dinar | Fils
Annual Expenses | |
Total salaries paid | 1914 | 522
Total miscellaneous expenses | 285 | 328
" " Realized property tax | 89 | 782
| 2289 | 632
Subtracting Revenues | |
From realized rent fees | 1147 | 400
From external revenues | 653 | 752
" " Miscellaneous | 9 | 915
| 1811 | 067
Allocations of the Physical Council | 392 | 656
| 2203 | 723
Correct annual deficit | 85 | 909
Total correct remaining previous deficit according to book entries | 1180 | 283
Correct total general deficit in the Midrash fund only one thousand two hundred | 1266 | 192
and sixty-six Dinars and 192 Fils | |
⟦illegible⟧
Accountant
Page 163
Baghdad 14 December 1939
Excellency, President of the Honorable Secular Council
Greetings and respect,
On the occasion of organizing the budget for the year 1939 / 1940, I have come to draw your Excellency's attention
to the following:
In the 1938 / 1939 budget, there are general expenses recorded in two sections. The first section is included
in the budget of the Community Administration under the name of Administrative Expenses, amounting to 291 Dinars, and the remainder is
as follows:
Dinar | Fil |
908 | 85 | Surpluses section
" | 40 | Aid for the poor
560 | 105 | Unforeseen expenses
468 | 231 | Only two hundred thirty-one Dinars and 468 Fils
However, the situation in the accounting ledger of the Secular Council is different. In these ledgers,
the total is recorded in the General Expenses section as 522 Dinars and 468 Fils, then it is separated
into four sections in the same ledger.
Based on the above, I request that they be included in the budget for the year 1939 / 1940 in the section for General
Expenses as they are being recorded in the ledgers.
This is for your consideration, Sir.
⟦illegible⟧
Accountant
Page 164
Baghdad 11 December 939
Excellency Chairman of the Lay Council, Respectfully
Greetings and respect
Reference to the audit report of the Shamash School accounts dated 26 November 939 and referred
to on 10 December 939, I present
My attention was drawn to the amount spent on salaries outside the budget of the year 38 / 939 as follows:
Fils | Dinar |
" | 3481 | Total spent for salaries of the day section
" | 100 | Travel expenses mentioned in the auditor's report and half of this amount was not spent
| | but was recorded as a claim
" | 3581 |
" | 3114 | The amount approved in the budget for salaries
" | 467 | Only four hundred and sixty-seven dinars
I request your order to investigate the reasons necessitating this expenditure in detail
This is for your command, Sir
⟦signature⟧
The Accountant
Page 165
Baghdad 30 November 939
His Excellency the President of the Lay Council, respected
Greetings and respect,
I would like to draw your attention to the lists submitted by the head of the slaughterhouse regarding monthly expenses.
Within them are recorded figures for some workers as salaries and others, and as it is not hidden from your Excellency
that such expenditures do not align with the budget.
Based on the above, if it is necessary to spend such amounts, I request they be included in
the salary chapter of the budget.
This matter is for you to decide, sir;
⟦illegible⟧
Accountant
Page 166
Baghdad 29 November 939
Excellency President of the Lay Council, Respected
Statement of accumulated allocations on the Lay Council's fund in the year 38 / 939 until the date hereof
Fils | Dinar |
356 | 1642 | Net balance of the School Committee's claim, from which 325 dinars of rent are deducted
110 | 354 | Spiritual Administration for the allocations
700 | 60 | The Slaughterhouse
825 | 56 | Tomchei Torah Association
760 | 155 | The Yeshivoth
814 | 105 | The Pensioners
516 | 117 | The Needy
527 | 56 | His Eminence the President of the Community
608 | 2549 |
| | Amounts scheduled for disbursement
" | 5 | Gratuity of the late Nissim Hakham Yosef
" | 50 | Moiz Meyer due on 1 December 939
459 | 3 | Spiritual Administration expenses
345 | 14 | The Slaughterhouse
804 | 72 |
412 | 2622 |
547 | 395 | Claim of Shaul Shammash Endowment
706 | 943 | Share of the Cemeteries due from Mulla Qadu orchard
665 | 3961 |
⟦illegible signature⟧
Accountant
Page 167
Baghdad 27 November 939
Excellency President of the Respectable Lay Council
Account of accumulated allocations for schools from the year 38/939
Statement | Dinar | Fils
Request of Albert Sassoon and Laura Kadoorie schools | | 574
" " Shamash School | | 554
" " Rachel Shahmoon | | 264
" " The National School | | 317
" " Masouda Salman School | | 135
" " The Schools | 656 | 95
| 656 | 1939
Deduct our request for Menashi Saleh School | | 50
Correct remaining school requests on the Lay Council | 656 | 1889
Deduct Council requests from the Schools Committee | |
Relationship of Al-Karam School allocations for the year 37 / 938 | | 10
Grants | |
Half grant of Mr. Moise Meir | | 100
Grant of Mr. Shlomo Saleh | | 50
" " Mr. Naji Mukhtar | | 44
" " Reuben Yehuda | | 20
| | 214
Expenses outside the budget | |
In the Shamash School | 585 | 25
" " Ras al-Qarya | 460 |
Electricity fees for Ras al-Qarya and Shamash schools for the month of September | 255 | 2
| 300 | 28
| 300 | 252
Deduct surplus in the Schools Committee account | | 5
| 300 | 247
Correct balance in the accumulated allocations account on the Lay Council fund is only one thousand | 356 | 1642
six hundred and forty-two dinars and 356 fils
⟦signature⟧
Accountant
Page 168
Baghdad 21 November 939
His Excellency the President of the Lay Council, Respected
Account of accumulated allocations for schools from the year 38 / 939
Fils | Dinar |
574 | " | Claim of Albert Sassoon and Laura Kadoorie schools
554 | " | " Shamash School
264 | " | " Rachel Shahmoon School
317 | " | " The National School
135 | " | " Masouda Salman School
95 | 656 | " The Midrash
1939 | 656 |
50 | " | Deducting our claim for Menashe Saleh school
1889 | 656 |
⟦illegible⟧
Accountant
Page 169
Baghdad 25 October 939
His Excellency the Chairman of the Lay Council, the respected
Statement of salaries and allowances accumulated on the Lay Council fund
Fils | Dinar |
554 | " | Shamash School
670 | ⟦illegible⟧ | Albert Sassoon and Laura Kadoorie Schools
264 | " | Rachel Shahmoon School
317 | " | National School
135 | " | Masouda Salman School
128 | 656 | Midrash School
100 | " | Menashi Saleh School
547 | 165 | Administration of Clergy
144 | 172 | Slaughterhouse Administration
85 | 125 | Tomchei Torah
6 | " | Adhamiyah Committee
239 | 986 | Yeshivot
160 | 038 | Pensioners
177 | 694 | The Needy
7 | 500 | Cemetery Guard
60 | 750 | Head of Community
3597 | 086 |
⟦illegible⟧
Accountant
Page 170
His Excellency the President of the Honorable Lay Council
The deficit incurred in the general expenses spent during the year 38/939
Fils | Dinar | General expenses spent in the year 38/939
| | Total administrative expenses according to the attached schedule | 250 | 307
| | Total interest | 859 | 91
429 | 446 | Total aid for the poor | 320 | 47
| | Unforeseen expenses according to the <del>attached</del> attached schedule | |
| | Slaughterhouse expenses | |
| | For the protection of Gabelle and slaughterhouse fees | 330 | 129
| | Slaughterhouse electricity wages | 960 | 81
| | Repairs and fixing the stamp | 970 | 1
| | ⟦line⟧ | 260 | 213
| | Daily deduction for the Shochtim's cessation of slaughter | _ | 40
| | ⟦line⟧ | 260 | 253
338 | 455 | Total ⟦illegible⟧ regarding unforeseen expenses | 078 | 202
767 | 901 | ⟦line⟧ | |
| | Deducting the expenses allocated in the budget | |
| | Administrative expenses recorded in the community administration account | _ | 291
| | Interest | 908 | 85
| | Total unforeseen expenses | 560 | 105
468 | 522 | Aid for the poor | _ | 40
299 | 379 | ⟦line⟧ | |
652 | 475 | Total expenses for building shops in Khan al-Shorjah with Khan repairs | |
_ | 100 | Half of the amount paid as a gratuity to Mr. Moise Meyer | |
951 | 954 | Only nine hundred fifty-four dinars and nine hundred fifty-one fils | |
| | Correct remaining deficit in expenses for general expenses | |
12 October 939
⟦illegible⟧
The Accountant
Page 171
Baghdad 12 October 939
Excellency President of the Respectable Corporeal Council
Statement of administrative expenses spent in the year 38 / 939 according to their categories
Fils | Dinar |
64 | 969 | Property tax and insurance
48 | 431 | Car and carriage fees
21 | 530 | Electricity fees in the administration
13 | 084 | Stationery
18 | 285 | Telephone fees
41 | 609 | Sundry expenses according to the submitted detailed schedules located in the portfolio
36 | 071 | Newspaper subscriptions
10 | " | Gratuity to the town crier of Al-Khabila
10 | 541 | Coal, kerosene, and matches
18 | 085 | Encouraging charitable projects
16 | 495 | Tea, coffee, cigarettes, ice, and refreshments
3 | 150 | Water and guarding
307 | 250 |
⟦illegible⟧
Accountant
Page 173
Baghdad 9 October 1939
His Excellency the President of the Respectable Lay Council
Statement of the total annual expenditure of the Lay Council for the year 38 / 939 as explained below
Fils | Dinars | Description
| | Schools
| 1150 | " Albert Sassoon and Laura Kadoorie Schools
| 830 | " Shamash School
| 635 | " " Rachel Shahmoon
| 750 | " The National School
| 535 | " Masouda Salman School
344 | 1402 | " Menashi Saleh
| 200 | " Ras al-Qarya
| 130 | " Al-Samwal
656 | 392 | Midrash Schools
| 500 | " Schools Committee
| 100 | " Installment paid by students of the Alliance Society
| 6175 | "
| | Hospitals
| 1825 | "
| 8000 | "
| | Community Institutions
250 | 965 | Community Administration
647 | 1233 | Spiritual Council salaries (955 / 1193) and expenses 39/692
111 | 1099 | Slaughterhouse salaries (116 / 1076) expenses 23 / 995
712 | 673 | Pensioners (484 / 315) and the needy (228 / 358)
956 | 499 | Yeshivot
100 | 170 | Tomchei Torah
| 72 | Adhamiyah Committee
| 100 | " Charitable Sewing Committee for Girls
| 90 | Cemetery Guarding
776 | 4903 |
776 | 12903 |
777 | 691 | Total general expenses
652 | 475 | " Expenses for building 4 shops in Khan al-Shorja
| | and 4 upper rooms
| 100 | " Half of the gratuity for Mr. Moise Meyer
419 | 1477 |
195 | 14382 |
⟦signature⟧
The Accountant
Page 174
Baghdad 9 October 939
His Excellency the President of the Honorable Lay Council
Statement of the deficit for the year 38 / 939
Fils | Dinars |
195 | 14381 | Total annual expenditure of the Lay Council in the year 38 / 939
" | 12 | The difference existing between the account of the Lay Council and the hospital administration from long ago
195 | 14393 |
| | Deduct revenues
| | Kapila revenues
" | 5625 | First half
" | 6375 | Second half
" | 12000 |
196 | 679 | Ketubot revenues for a period of 11 months
196 | 12679 |
" | 190 | Rent for Khan al-Shorjah
" | 60 | The amount that was paid from the rent of the community administration in the previous year's account
196 | 12929 |
999 | 1463 | Net Deficit
Note: The total general deficit according to the ledgers reaches 7924 Dinars and 178 Fils as of this date -
⟦illegible⟧
The Accountant
Page 175
Statement of deficit account in the Secular Council fund as of October 1st
1939
Fils | Dinar |
283 | 3559 | Total deficit in the Secular Council books on October 1st, 938
| | The deficit is as follows:
195 | 14381 | Total general expenditure for the year 38/939
- | 12 | Expenditure on the hospital management account and permitted by decision of the Secular Council
195 | 14393 |
| | Deduct revenues
- | 12000 | Total Gabelle revenues
196 | 679 | Total yield of Kopoth revenues
- | 190 | Rent for Khan Al-Shorja
- | 60 | The amount paid from the administration's rent on account of the past year
196 | 12929 |
999 | 1463 | Net annual deficit according to the schedule submitted on October 9, 939 by the accountant
| | Amounts written off from the Secular Council's claims as follows:
971 | 3576 | Total amounts decided to be written off by the General Assembly
- | 20 | The amount waived from Dr. Laventhal's debt
- | 15 | The amount waived from Mr. Benjamin Ahl's debt
971 | 3611 |
970 | 5075 |
| | Deduct the revenues explained below
038 | 703 | Total lottery proceeds that were recorded for schools
037 | 8 | Net remainder of the salary of the late Rabbi Shlomo
075 | 711 |
895 | 4364 |
178 | 7924 | Net remaining total deficit on October 1st, 939
October 25, 939
⟦signature⟧
Accountant