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IJA 3096

Community Income, Financial Records, Jewish Lay Council

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Description

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.

Metadata

Archive Reference
IJA 3096
Item Number
9897
Date
Approx. January 1, 1931 to December 31, 1940
Languages
Arabic
Keywords
Financial, Jewish Lay Council, Baghdadi Jewish Community, Ḥevrah Ḳadishah, National School, Annotation, Handwritten, Ledger, Jewish Schools Committee, Typed, Midrash Talmud Torah

AI en Translation, Pages 26-50

Page 26

Baghdad 14 June 942
His Excellency the President of the Lay Council, the respected
Greetings and respect,
On the occasion of printing the budget and submitting it to the General Assembly for ratification, I present
In the Community Administration section, the salary of the clerk Mr. Eliahou Menashi, to whose salary two dinars were added,
bringing his total salary to ten dinars. This addition was not implemented in the budget, while for the rest of the employees
in the slaughterhouse administration and others, the addition was implemented in the budget for all of them, and all were promoted on the same
day, and all of them received salaries according to the decision based on the additions at the end of May 942.
The salary of the aforementioned clerk did not have the addition included in the budget unlike the others; this is what was necessary
to bring to your Excellency's attention, and the matter is yours, sir.
Sincerely,
⟦Salman⟧
The Accountant

Page 27

Baghdad 10 June 942
Statement of the deposit account received for the payment of slaughterhouse water fees
From 1 April 941 to the end of March 942
| Dinar | Fils
The amount received on the account of slaughterhouse water fees from 1 / 4 / 941 to the end of March 942 | 60 | -
Amounts paid according to the receipts listed below |  |
Half of the fee amount for the months of March and April 941 totaling 5/480 | 2 | 740
Fees for the months of May and June 941 according to the receipt | 7 | 880
" " July and August 941 " " | 9 | 080
" " September and October 941 " " | 6 | 520
" " November and December 941 according to the receipt | 4 | 680
" " January and February 942 " " | 3 | 400
Half of the receipt amount for the months of March and April 942 totaling 4/440 | 2 | 220
| 36 | 520
The remaining amount owed by the council to the previous contractor's account | 23 | 480
⟦signature⟧
Accountant

Page 28

Baghdad 10 June 942
His Excellency the President of the Lay Council
Greetings and respect
I submit to your Excellency that during the settlement of the accumulated accounts of the needy, we were informed by the needy person
Khedhouri Al-Kolel that he had previously borrowed from the fund of the esteemed Lay Council an amount of
six dinars against his previously accumulated salaries, to be deducted from his account administratively, but we, the
distributor, overlooked its deduction. Therefore, we have collected the amount of six dinars from him for the account of the needy and deposited it with
the Ottoman Bank and recorded it in the suspense accounts temporarily. Since this amount is related to the reports submitted
to your Excellency on August 20, 29, and 31, 941, which have not yet been decided upon by your esteemed council
until now, I request the issuance of a decision in this regard so that I can record this amount as you command
before the end of the current year.
The matter is yours, sir.
Sincerely,
⟦signature⟧
Accountant

Page 29

Baghdad 1 June 942
Excellency, President of the Honorable Lay Council
Greetings and respect,
Two days ago or more, a letter was issued by the Schools Committee to the Director of Schools requesting
certain accounts that require a significant amount of time, after they had previously issued
requests for accounts and their details three years ago and I had submitted them to them. Since my health
does not permit me to extract such extensive information, they instructed the director to agree with
the accountant of Shamash School to perform the required work, after Mr. Israel Nissim Hai met with
the aforementioned accountant and discussed it with Mr. Ezra Zion, the Director of Schools, in my presence; and it was agreed
that the schools' ledgers be sent to the aforementioned accountant.
Therefore, I request your Excellency's approval to send the ledgers via the aforementioned director to
Shamash School and your endorsement at the bottom of this letter.
The matter is yours, sir.
⟦signature⟧
The Accountant

Page 30

Statement of ritual slaughterer salary payments for the month of April 1942
Fils | Dinar
500 | 7 | Rabbi Eliyahu Ibrahim
750 | 6 | Rabbi Sassoon Ishaq
750 | 6 | Elisha Shohet
475 | 5 | Shaul Yehuda Abboudi
575 | 4 | Moshe Elias
575 | 4 | Ibrahim Ezra Shalom
975 | 3 | Rabbi Dawud Masfi
975 | 3 | Moshe son of Rabbi Sassoon Ishaq
--- | 3 | Rabbi Sassoon Rabbi Salman
675 | 3 | Ezra Mordechai
375 | 3 | Rabbi Yaqub Masfi
375 | 3 | Rabbi Moshe Ibrahim
375 | 3 | Ishaq Moshe Al-Shammas son of Rahmin
375 | 3 | Yusuf Hakham Nessim
875 | 2 | Saleh Hakham Ishaq Mukamal
750 | 2 | Hakham Yaqub Shaul
362 | 2 | Hakham Yahya Ibrahim
250 | 2 | Hakham Haron Duri
250 | 2 | Hakham Yusuf Duri
250 | 2 | Rabbi Yusuf Hayyim and Rabbi Saleh Manawita
500 | 2 | Ezra Mukamal
437 | 2 | Ishaq Shammas
500 | 2 | Salim Hakham Eliyahu Ibrahim
025 | 2 | Ezra Eliya Tabbagh
687 | 1 | Yusuf Hesqel
--- | 1 | Salman Shaul
636 | 90 | ⟦illegible⟧
1942
Salim
From the salaries of the following named persons given for the year
We have - Rabbi Ishaq Sheikh Wol
Haron Duri
Because he
Died

Page 31

Baghdad 6 May 942
His Excellency the President of the Lay Council, the respected
Greetings and respect,
I must inform your Excellency that the bordereau for the check drawn on the Ottoman Bank No. 3
Numbered 2782 / 63 to the order of Rabbi Michael Yeremia dated 3 March 942 has not reached us from the aforementioned Rabbi
until this day, and he claims that he delivered it to the Community Administration Office. To waive responsibility, I have written
this report, and the matter is yours, sir.
Sincerely,
⟦illegible⟧
The Accountant
A copy of it to Rabbi Michael Yeremia

Page 32

Baghdad 4 May 942
Schools budget for the year 41 / 942
Fils | Dinar |
|  | Alliance ⟦line⟧
000 | 550 | Albert Sassoon
- | 150 | Laura Kadoorie
- | 700 |
- | 400 | Private Intermediate School for Girls
- | 800 | Rachel Shahmoon School
- | 650 | National Schools
- | 650 | Masouda Salman School
- | 2075 | Menashi Saleh School
- | 400 | Midrash Schools
- | 75 | Schools Committee
- | 5750 |
Accountant

Page 33

Number 1
Honorable Director of the Midrash Schools
Statement of Income and Expenses as of September 30, 939 for the Midrash Administration
Fils | Dinar |
1914 | 522 | Total salaries
89 | 782 | Property tax
285 | 328 | Total miscellaneous expenses
2289 | 632 |
|  | Deducting annual income
1147 | 400 | Total property income
653 | 752 | " External income
392 | 656 | Physical Council allocations
9 | 915 | Miscellaneous income
2203 | 723 |
85 | 909 |
|  | Correct deficit in expenses and income
59 | 975 | Amount lost due to tenants' liabilities
2 | 750 | Allowances for tenants
62 | 725 |
148 | 634 |
⟦illegible⟧
Accountant

Page 34

Number 2
Honorable Director of Al-Midrash Schools,
Statement of income and expenditure results for Al-Midrash administration as of September 30, 940
| Fils | Dinar
Expenditures |  |
Salaries | 982 | 1883
Property Tax | 342 | 163
Miscellaneous expenses | 076 | 513
| 400 | 2560
Income |  |
Property income | 487 | 1296
External income | 840 | 763
Allocations from the Physical Council | — | 400
Miscellaneous income | 774 | 12
| 101 | 2473
| 299 | 087
From general income |  |
Difference in accountant's salaries recorded by mistake at the time | 320 | 10
Employee requests " | 288 | 1
Amounts that ⟦remained⟧ as debts of the tenants | 250 | 107
| 858 | 118
| 157 | 206
⟦illegible⟧
The Accountant

Page 35

Number 3
Respected Director of the Midrash Schools
Statement of Income and Expenses for the Midrash Administration as of September 30, 941
| Dinar | Fils
Expenses |  |
Salaries | 1888 | 552
Property Tax | 127 | 425
Miscellaneous Expenses | 110 | 892
| 2126 | 869
Income |  |
Income | 1050 | —
" External | 642 | 994
Allocations from the Physical Council | 400 | —
| 2092 | 994
| 33 | 875
General Income account for amounts estimated as liabilities of the tenants as follows: |  |
Original total of estimated amounts | 58 | 832
Deducting the rent value of House 14 B 48 for the account of the previous year | 13 | —
| 45 | 832
Remaining Deficit | 79 | 707
⟦illegible⟧
Accountant

Page 36

Baghdad 22/4/1942
Directorate of Midrash Schools
Statement of employee requests on the Midrash Talmud Torah fund as of 21/4/42
Fils | Dinar |
36 | 704 | Mr. Moshe Hakham Heskel
48 | - | Nathan Hay
75 | - | Hakham Meir Habrish
18 | - | Naim Khedhouri
20 | 685 | Reuben Yehuda
69 | 600 | Gurji Shmouli
54 | - | Murad Dawood
13 | 610 | Sassoon Nassim
68 | 040 | Sassoon Haddad
32 | 500 | Joseph Habib Ishaq Baruch
73 | 840 | Saleh Ezra
211 | 395 | Hakham Heskel Zelouf
78 | 789 | Haron Shamil
24 | - | Sassoon Shohet
35 | 324 | Joseph Hayyim Shohet
4 | 150 | Rahmin Murad
49 | 850 | Joseph Akri
47 | - | Menashi Ishaq Lulu
21 | 402 | Rahmin Dawood
13 | 614 | Heskel Hankamel
44 | - | Saleh Shaul
47 | 500 | Ezra Babaie
46 | 814 | Yaqub Hizish
70 | 944 | Hooki Abboudi
36 | - | Saleh Moshe
52 | - | Khedhouri Baruch
18 | 500 | Zion Yadkar
33 | 750 | Ezra Shlomo
10 | - | Meir Hityat
39 | - | Eliyahu Hilali
43 | 500 | Salman Zion Hakham Baruch
20 | 500 | Menashi Dawood
14 | 500 | Gurji Shaul
24 | 864 | Menashi Hayyim
27 | 456 | Zion Hakham Baruch
22 | 508 | Joseph Abid
297 | 902 | Nahum Moallim Eliyahu
25 | 750 | Gurji Saleh
27 | 116 | Moshe Saleh
1898 | 107 |
Note. One of the employees Abdullah Ibrahim owes 8/500 eight dinars and a half
and that is the rent for the house he lives in.
⟦illegible⟧
The Accountant
A copy to the respected Schools Committee

Page 37

April 19, 1942
Total expenditure on account of allocations for the year ending September 1942
Dinar | Fils
500 | 403 | Albert Sassoon and Laura Kadoorie Schools
500 | 459 | Rachel Shahmoon School
- | 465 | The National School
500 | 415 | Masouda Laniado School
989 | 1035 | Menashe Saleh School
- | 200 | Midrash Schools
- | 195 | Girls' Intermediate School
500 | 34 | Schools Committee
018 | 1688 | Hospitals Committee
- | 643 | Community Administration
180 | 1006 | Spiritual Administration
456 | 594 | Slaughterhouse Administration
728 | 277 | Yeshivot
738 | 174 | Pensioners
360 | 132 | The Needy
500 | 85 | Tomchei Torah
- | 50 | Sewing Committee
538 | 38 | Food Committee
- | 45 | Cemetery Guarding
180 | 553 | General Expenses
237 | 8492 |
⟦signature⟧
The Accountant

Page 38

Calculation of the request of the Spiritual Administration regarding the accumulated allocations as follows:
Dinar | Fils
880 | 872 | Correct balance of the Spiritual Council allocations on September 30, 941, temporary application with Rabbi Dawood
10 | 950 | Expenses dated November 10, 941
9 | 065 | Expenses on February 18, 942
895 | 892 |
|  | Deducting what was received from the receivables
320 | 124 | Check number 302762 dated December 1, 941
320 | 114 | " " 771 " " January 20, 942
320 | 124 | " " 786 " " February 5, 942
935 | 529 | Included in check number 278259 from the original amount of 1215/855
895 | 892 |
- | - |
⟦signature⟧
The Accountant

Page 41

Baghdad 31 March 942
Annual expenditure ledger balance for the Secular Council Administration on 31 March 1942
To | From | Page
483 500 | | 34 | Albert Sassoon and Laura Kadoorie Schools
459 500 | | 36 | Rachel Shahmoon School
465 — | | 37 | National School
415 500 | | 38 | Menashi Saleh Masouda Salman School
1035 989 | | 39 | Menashi Saleh School
200 — | | 40 | Charities
34 500 | | 41 | Schools Committee
1093 395 | | 42 | Hospitals Committee
573 — | | 43 | Community Administration
698 455 | | 44 | Spiritual Administration
583 096 | | 45 | Slaughterhouse Administration
584 826 | | 46 | Yeshivoth 277/728 Retirees 174/738 Needy 132/360
85 500 | | 47 | Tomchei Torah
133 538 | | 48 | Cemetery Guard 45 Adhamiyah 38/538 Sewing Committee 50/000
474 997 | | 49 | General Expenses
190 — | | 50 | Intermediate School for Girls
7437 346 | | |
— | 7437 346 | | Reversal of Total
7437 346 | 7437 346 | |
Accountant

Page 42

His Excellency the President of the Honorable Lay Council
Greetings and respect,
I submit to your Excellency the statement of the deficit result in the Midrash Talmud Torah School at the end of the month of March
1942.
Fils | Dinar |
566 | 2495 | Total employee claims according to the attached list
456 | 765 | Deduct the balance of the attached list number 2
110 | 1730 | The deficit as of March 31, 942
March 11, 942
⟦signature⟧
The Accountant
A copy to the Honorable Schools Committee
A copy to the Director of the Midrash for information

Page 43

Number 1
Accumulated salaries until the end of March 1942 on the School Fund
Name | Fils | Dinar
Mr. Moshi Hakham Hesqel | 175 | 596
Nathan Hai | 73 | ---
Hakham Mutheer Shohet | 89 | ---
Nessim Khedhouri | 27 | ---
Reuben Yehuda | 36 | 685
Moshi Eliyahu | 42 | ---
Gurji Shmuly | 84 | 600
Murad Dawood | 64 | ---
Sassoon Nessim | 29 | 088
Dawood Shamai | 12 | 310
Sassoon Haddad | 78 | 460
Reuben Zelkha | 36 | 400
Yosef Ishaq Baruch | 40 | 500
Saleh Ezra | 85 | 840
Hakham Hesqel Zlouf | 221 | 935
Dawood Shuker | 17 | 344
Haroon Shmail | 90 | 514
Sassoon Shohet | 28 | 500
Ibrahim Baruch | 9 | 500
Yosef Habib Shohet | 35 | 324
Selim Cohen | 8 | ---
Rahmin Murad | 4 | 155
Yosef Akoury | 66 | 100
Munshi Ishaq Lulu | 86 | ---
Rahmin Dawood | 21 | 452
Saleh Shaul | 53 | ---
Nessim Moshi | 7 | ---
Ezra Babayi | 53 | 500
Yaqub Habroush | 55 | 814
Hoki Aboudi | 82 | ---
Saleh Moshi | 45 | 500
Khedhouri Baruch | 66 | ---
⟦signature⟧
1801 062

Page 44

Number 2
Fils | Dinar |
062 | 1801 | Preceding
750 | 20 | Sion Yadgar
- | 38 | Ezra Shlomo
- | 13 | Meir Huniyat
- | 45 | Eliyahu Hilali
500 | 52 | Salman Sion Hakham Baruch
500 | 29 | Menashe Dawoud
- | 22 | Gurji Shaul
614 | 39 | Menashe Hayyim
456 | 27 | Sion Hakham Baruch
916 | 26 | Yosef Abed
902 | 297 | Nahum Moallim Eliyahu
750 | 48 | Gurji Saleh
116 | 33 | Moshi Saleh
566 | 2495 |
11 March 942
⟦signature⟧
Accountant

Page 45

Schedule No. 2
Demands of the Midrash from those mentioned below
Fils | Dinar |
38 | 892 | To Mr. Ezra Sion Hakham Haskiel
75 | " | To the ⟦illegible⟧ Council
8 | 500 | To Abdullah Ibrahim Al-Muallim Ghalaka as rent replacement
122 | 392 |
|  | To the tenants
70 | _ | To the widow of Moshi Shakkouri
12 | 436 | " Ishaq Haddad
9 | _ | " Moshi Qu'in
28 | 850 | " Naeem Salman
8 | _ | " Shlomo Habba
15 | _ | " Selim Eliya Khazzam
19 | 400 | " Helen Soumekh
50 | _ | " Nahum Shabu
3 | _ | " Karji Shua
215 | 686 |
462 | 750 | Remainder of imports from abroad for the past year
223 | _ | Total amounts of notes receivable
100 | 158 | Cash on hand in the treasury
1123 | 986 | Deducting the debts from the Midrash fund as follows
|  | Promissory notes payable
205 | _ | To the order of Mrs. Helen Soumekh
11 | 800 | " Ezra Ishaq Mukammal
40 | _ | " Daoud Shammay
256 | 800 |
85 | 700 | Remainder of property tax for the past year
16 | 030 | Demand of Mr. Haron Shohet
358 | 530 |
765 | 456 | Net balance
11 Makrat 942
⟦illegible⟧
The Accountant

Page 46

Baghdad February 22, 942
His Excellency the Chairman of the Lay Council, the Respected
Greetings and respect,
I submit to you these two lines, hoping that Your Excellency will look into them regarding my submission of some
of the necessary reports a long time ago, for which I have not received any response, as follows:
Number | Date of Submission |
1 | June 24, 940 | Regarding the Khaqani papers
1 | November 23, 940 | " " " " "
1 | August 20, 941 | Regarding the distribution of allocations via Rabbi Michael
1 | August 29, 941 | " " " " " " "
1 | August 31, 941 | " " " " " " "
5 | |
I hope Your Excellency will issue a response, or at least sign off on them, so that I may be at peace of mind.
This is for your command, sir.
Sincerely,
⟦illegible⟧
The Accountant

Page 47

Baghdad 23 February 942
Result of deficit calculation at the end of March 942
| Fils | Dinar
Accumulated balances according to the attached schedule No. 1 | 124 | 2702
Claims against the Corporal Council fund according to the attached schedule No. 2 | 851 | 8953
| 975 | 11655
Assets |  |
Claims of the Corporal Council according to the attached schedule No. 3 | 474 | 990
Total expenditure on the account of the new budget No. 4 | 198 | 1769
Total assets of the Council according to schedule No. 5 | 805 | 789
| 477 | 3549
| 498 | 8106
⟦Salim⟧
The Accountant

Page 48

Number 1
Baghdad February 23, 942
Balance of salary account and accumulated allowances at the end of September 941
Fils | Dinar |
1029 | 246 | Albert Sassoon and Laura Kadoorie Schools
54 | - | Rachel Shahmoon School
75 | - | Midrash Talmud Torah
21 | 750 | Menashe Saleh School
1 | 250 | Mr. Shalom Darwish
97 | 941 | Al-Majouza
85 | 050 | Tomchei Torah
275 | 628 | The Yeshivot
162 | 738 | Pensioners
148 | 068 | The Needy
35 | - | Charitable Sewing Committee
186 | 518 | His Eminence the Head of the Community
529 | 935 | Spiritual Administration
2702 | 124 | Exactly two thousand seven hundred and two Dinars and 124 Fils.
⟦illegible⟧
Accountant

Page 49

Baghdad 23 February 942
No. 2
The claim against the fund of the Lay Council excluding salaries and allowances
accumulated as follows :-
Fils | Dinar |
023 | 388 | Shashoua Endowment
828 | 1105 | Trust of the Cemeteries Committee
- | 360 | School promissory notes against the Lay Council
- | 100 | Expenses for the months of February and March (estimated)
- | 7000 | Half of the 41 / 942 budget (estimated)
851 | 8953 |
⟦illegible⟧
Accountant

Page 50

Baghdad 23 February 942
Number 3
Requests of the Lay Council for those mentioned below are as follows:-
Fils | Dinar |
10 | _ | Heskel Haddad
15 | _ | Saleh Azouri
603 | 649 | On account of the rent for Masouda Salman School
1 | 830 | Torahs of Farha
| 319 | The Shah Bank
240 | _ | On account of the rent for the National School
62 | 803 | Hebra Kadisha Association
55 | _ | Lawyer Laniado
1 | 873 | The Ottoman Bank
990 | 474 |
⟦illegible⟧
Accountant