Voices from the Archive

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 51-75

Page 51

Baghdad 23 February 942
No. 4
Amounts spent on the 41/942 budget account
| Dinar | Fils
National School | 365 | -
Masouda Salman School | 200 | -
The Hospital | 605 | 393
Community Administration | 136 | -
Spiritual Administration | 12 | 535
The Slaughterhouse | 43 | 335
Pensioners | 3 | -
Cemetery Guarding | 15 | -
General Expenses | 388 | 945
| 1769 | 198
⟦illegible⟧
The Accountant

Page 52

Baghdad 23 February 942
No. 5
Assets until the end of March 1942
Fils | Dinar |
232 | 413 | Carried forward from general revenues from the ledger for the rent of Khan al-Shorjah
|  | and others
13 | 997 | Deposit
60 | - | Claim on the hospital mortgage release
168 | - | Bonds
85 | - | Rent for the two Al-Taawun khans until the end of March 942
180 | 395 | Revenues of the Kehbuth until the end of January 942
50 | - | Estimated revenues of the Kehbuth for the months of February and March
⟦line⟧ | ⟦line⟧ |
789 | 805 |
⟦line⟧ | ⟦line⟧ |
⟦illegible⟧
Accountant

Page 53

Details of the written-off amounts according to the General Council's decision as explained below.
| Dinar | Fils
On June 18, 1935, the amount that was owed by the hospital | 1848 | 480
On February 24, 1939, the amount that was owed by the hospital | 1559 | 240
| 3407 | 720
On February 24, 939, the amount that was owed by Nouriel School | 1642 | 731
On February 24, 939, the amount that was owed by the Midrash | 375 | -
Only five thousand four hundred twenty-five Dinars and 451 Fils | 5425 | 451
15 February 942 -
⟦illegible⟧
Accountant

Page 54

Baghdad 16 February 942
His Excellency, the respected Head of the Jewish Community
Greetings and respect
It is no secret to your Excellency that the doorkeeper has been receiving a salary of three and a half dinars per month for a long time
He signs the payroll without a stamp and then it is submitted to the accountant. Since I did not have full knowledge
of the Stamp Law, a legal expert has alerted me that a stamp must be placed on any amount exceeding
three dinars
Based on the above, I have written these two lines to present the case to your Excellency to remove this
responsibility from me
The matter is yours, sir
Sincerely
⟦illegible⟧
The Accountant
A copy to the Secular Council for information

Page 55

Baghdad 19 January 942
The balance of the cumulative account until September 30, 941
Fils | Dinar |
1029 | 246 | From Albert Sassoon and Laura Kadoorie schools
174 | - | From Rachel Shahmoon school
5 | - | - The National School
110 | - | - Al-Midrash
271 | 750 | - Menashi Saleh school
22 | - | Mr. Shalom Darwish
645 | 190 | The Spiritual Council
179 | 582 | Management of the Slaughterhouse
99 | 225 | Management of Tomchei Torah
322 | 016 | From the Yeshivoth
189 | 861 | From for the retirees
174 | 055 | From the needy
50 | - | From the Sewing Committee
90 | 928 | His Excellency the President of the Community
3362 | 853 |
⟦illegible⟧
The Accountant

Page 56

Baghdad 29 January 942
Statement of amounts spent on the budget account for the year 41 / 942
| Dinar | Fils
National School rent allowance | 250 | -
Masouda Salman School | 175 | -
Hospitals | 603 | 727
Community Administration | 94 | 250
Clergy | 3 | 470
Slaughterhouse expenses | 24 | 360
Pensioners | 3 | -
Cemetery guard | 7 | 500
Annual expenses | 165 | 230
| 1326 | 537
⟦illegible⟧
Accountant

Page 57

Baghdad 9 December 941
Amounts spent on the budget account for the year 41/942
| Fils | Dinar
National School, rent allowance | 250 | -
Masouda Salman School, rent allowance | 175 | -
Hospital management | 421 | 232
Community administration | 60 | 500
Spiritual administration | 3 | 470
Slaughterhouse administration | 24 | 360
Annual expenses | 163 | 649
| 1098 | 2211
⟦Salman⟧
Accountant

Page 58

Baghdad 3 December 941
The remainder of the accumulated account until this day of the year 941/40
Fils | Dinar |
1029 | 246 | Due to Albert Sassoon and Laura Kadoorie schools
274 | _ | Due to Rachel Shahmoon school
5 | _ | " The National School
60 | _ | " Masouda Salman school
150 | _ | " Talmud Torah schools
472 | _ | " Menashi Saleh school
42 | 750 | " Mr. Shalom Darwish
280 | 193 | " Slaughterhouse Administration
759 | 510 | " Spiritual Administration
113 | 400 | " Tomchei Torah Administration
368 | 404 | Due to the Yeshivot
215 | 984 | " The Retirees
200 | 542 | " The Needy
50 | _ | " The Tailors Committee
164 | 678 | Due to His Eminence Rabbi Sassoon Kadoorie
4185 | 207 |
⟦illegible⟧
The Accountant

Page 59

Baghdad 23 November 941
His Excellency the Chairman of the Lay Council, Respected
Greetings and respect,
I draw your Excellency's attention to the report submitted to you by the accounting department on June 24
940 regarding the Khaqani papers, a portion of which was withdrawn via signed receipts, some
by His Eminence the Head of the Community, some by the Secretary, and the largest portion by the Director of Schools,
and besides that portion which did not enter this department at all, which remains with
the lawyer Mr. Gurji Haskell, and to this day I have not received from the esteemed Council
any order to enable me to act accordingly and discharge my responsibility.
I ask Your Excellency to instruct me in writing as to what I should do.
The matter is yours, sir;
Sincerely,
⟦illegible⟧
The Accountant

Page 60

Baghdad 14 November 941
His Excellency the Respected President of the Lay Council
Statement of amounts spent on the budget account 1941/942
Fils | Dinar |
250 | - | National School
175 | - | Masouda Salman School
211 | 796 | Hospital Management
26 | 750 | Community Administration
3 | 470 | Clergy Administration
24 | 360 | Slaughterhouse Management
154 | 458 | Annual Expenses
795 | 834 |
⟦illegible⟧
Accountant

Page 61

Baghdad 14 November 941
His Excellency the Chairman of the Lay Council, the respected
Statement of accounts accumulated on the Lay Council fund as follows:
Fils | Dinar |
246 | 1029 | Claim of Albert Sassoon and Laura Kadoorie schools
- | 374 | " Rachel Shahmoon School
- | 145 | " Masouda Salman School
- | 667 | " Menashi Saleh School
- | 200 | " Administration of Talmud Torah Schools
- | 5 | " The National School
500 | 63 | " The Secretary, Mr. Shalom Darwish
830 | 883 | " The Spiritual Court
804 | 370 | " The Slaughterhouse
575 | 127 | " Tomchei Torah
| 792 | 414 Claim of the Yeshivot
| 107 | 244 " The Pensioners
| 029 | 226 " The Needy
928 | 884 |
- | 50 | Claim of the Charitable Sewing Committee
500 | 7 | " The Cemetery Guard
428 | 278 | Claim of His Excellency the President of the Community
811 | 5086 |
⟦illegible⟧
The Accountant

Page 62

Baghdad 14 November 941
To the respected Director of the National School
After greetings
In view of the high cost of living, I ask you to consider raising my salary to two and a half Dinars per month
Yours sincerely;
⟦illegible⟧
The Accountant

Page 63

Baghdad 14 November 941
His Excellency the President of the Respectable Lay Council
After greetings and respect
In view of the current circumstances and the high cost of living, I request the esteemed Council to adjust
my salary, while kindly taking my services and sincerity into consideration, and may you remain so;
⟦illegible⟧
The Accountant

Page 64

Baghdad 13 November 941
Honorable Director of the Midrash Schools
After greetings
It is no secret to you that the salary for which I was appointed as an accountant for your school in the year 1928 was
eighty rupees, i.e., six dinars, and it was reduced during the general reduction approximately ten years ago, so it became today
five dinars only. Since the living conditions are tight at the present time due to high prices,
I hope to restore my salary to what it was previously, i.e., six dinars. Best regards;
⟦illegible⟧
The Accountant

Page 65

Baghdad November 10, 941
His Excellency the Respected President of the Lay Council
Greetings and respect
What is submitted to your Excellency is that for some years now, some renovations and repairs have taken place
in the administration of the community, some of which were renovated temporarily and most of them from the community fund
And today, the danger that existed has expanded in some of them, and other necessary repairs have also occurred
And to prevent what might happen, God forbid, it was necessary to write these words for information, and the matter is yours, sir
⟦illegible⟧
Accountant
A copy of it to His Eminence the Head of the Community for information

Page 66

Baghdad 7 November 941
His Excellency the President of the Lay Council, Respected
Statement of amounts spent on account of the 1941/1942 budget
| Dinar | Fils
National School, school rent | - | 250
Masouda Salman School, school rent | - | 175
Hospitals | 796 | 169
Community Administration | 750 | 26
Bakery Administration | - | 15
General Expenses | 872 | 1
| 418 | 636
⟦illegible⟧
Accountant

Page 67

Baghdad 7 November 941
His Excellency the Chairman of the Lay Council, Respected
Statement of accounts accumulated on the Lay Council fund on November 7, 941
| Dinar | Fils
Claim of Albert Sassoon and Laura Kadoorie Schools | 1029 | 246
" Rachel Shahmoon School | 374 | -
" The National School | 5 | -
" Masouda Salman School | 145 | -
" Menashi Saleh | 667 | -
" Talmud Torah Schools | 200 | -
" The Secretary Mr. Shalom Darwish | 63 | 500
Claim of the Spiritual Council | 888 | 309
" The Slaughterhouse | 361 | 444
" Tomchei Torah | 127 | 575
Claim of the Yeshivot | 414 | 792
" The Pensioners | 344 | 107
" The Needy | 226 | 029
| 884 | 928
Claim of the Charitable Sewing Committee | 55 | -
Claim of His Eminence the Head of the Community | 98 | 200
" The Cemetery Guard | 7 | 500
| 4901 | 702
⟦signature⟧
Accountant

Page 68

To the Honorable Director of the National School
Statement of deficit for the National School administration fund as of September 30, 941
| Dinar | Fils
Annual Expenses |  |
Total Salaries | 1334 | 600
Electricity fees | 2 | 880
Water fees | 3 | 366
Miscellaneous expenses | 72 | 597
School rent allowance | 250 | —
| 1663 | 443
Total Revenues |  |
Total student fees | 740 | 350
Physical Council allocations | 680 | —
Education grant | 60 | —
Grocery | 5 | —
Miscellaneous revenues | 18 | 360
| 1503 | 710
Net Deficit | 159 | 733
⟦illegible⟧
The Accountant

Page 69

Baghdad November 3, 941
His Excellency the Chairman of the Lay Council, Respected
Greetings and respect,
I request the issuance of a decision approving the expenditure on this date as follows:
Fils | Dinars |
- | 200 | to Menashi Saleh School from the accumulated allocations
- | 85 | " " Masouda Salman from the accumulated allocations
- | 115 | " " Rachel Shahmoun " " "
- | 40 | " Midrash Talmud Torah
- | 150 | " Hospital Committee 30 Dinars their request from the accumulated and 120 on account
391 | 46 | Yeshivoth including 3 fils for envelope disbursement September 16, 941
123 | 30 | to retirees including one Dinar for envelope request of Isaac Al-Darraj's widow
974 | 51 | to the needy total of two months' salaries from the accumulated as well
750 | 83 | to His Eminence the Head of the Community including fifty Dinars for the expense account
- | 20 | to the Secretary from his accumulated requests
- | 20 | " the Clerk on account
- | 11 | " the Accountant on account
750 | 14 | " the Ushers on account
500 | 149 |
320 | 114 | to the Spiritual Administration
611 | 105 | to the Slaughterhouse Administration including 15 Dinars on the expense account
- | 15 | to Shallal Al-Habib from the accumulated
175 | 14 | to Tomchei Torah
- | 6 | to the Adhamiyah Committee envelope of the accumulated
094 | 1123 |
⟦illegible⟧
Accountant

Page 70

Baghdad 29 October 941
His Excellency the President of the Respected Lay Council
Greetings and Respect,
I present to your Excellency the bordereau submitted by Rabbi Michael regarding the amount paid to him on 16
September 941 for distribution to the needy from the total amount of 100/710 as per the regulations: and according to
the bordereau submitted by the aforementioned Rabbi Michael, he claims that an amount of 1/215, one dinar and two hundred
and fifteen fils, remained in surplus with him during the distribution, and I do not know the reason. The mentioned amount has been deposited in
the iron safe awaiting the orders of the esteemed Council. This is what needed to be submitted to your Excellency, and the matter is yours,
Sir.
Sincerely,
⟦illegible⟧
The Accountant
Note: The mentioned amount was paid into the Ottoman Bank
Today 1-11-941 ⟦illegible⟧
The Accountant

Page 71

Statement of salaries and allowances accumulated on the fund of the Lay Council
up to September 30, 941
Dinar | Fils
246 | 1029 | from Albert Sassoon and Laura Kadoorie schools
- | 489 | Rachel Shahmoon School
- | 5 | Al-Wataniya
- | 230 | Masouda Salman School
- | 240 | Schools Administration
- | 867 | Menashe Saleh School
500 | 83 | Mr. Shalom Darwish
629 | 1002 | The Spiritual Council
500 | 452 | The Slaughterhouse
750 | 141 | Tomchei Torah Association
- | 6 | Adhamiya Committee
- | 19 | The scribe Mr. Eliyahu Menashe
183 | 461 | The Yeshivot
230 | 274 | Retirees
368 | 291 | The Needy
- | 50 | Charitable Sewing Committee
950 | 181 | His Eminence the Head of the Community
500 | 32 | Shallal Al-Habib
- | 30 | Hospitals Committee
401 | 5876 | Total
⟦signature⟧
The Accountant
October 25, 941

Page 72

Baghdad 5 October 941
His Excellency the President of the Lay Council, Respectfully
Greetings and respect
I request the approval of withdrawing the amounts described below from the Ottoman Bank for the order of those mentioned
below
Fils | Dinars |
100 | - | To the order of Monsieur Laredo on September 29, 941
90 | 611 | % Rabbi Sassoon Ishaq on September 29, 941
77 | 500 | " His Excellency Rabbi Sassoon Khadouri on September 29, 941
114 | 320 | " His Eminence Rabbi Benjamin Hakham Moshe on 29/September 941
14 | 175 | " Mr. Sassoon Haron on September 29, 941
20 | - | " Mr. Ibrahim Habib Twina on 29/September 941
36 | 948 | " Mr. Munir Dangoor " " " "
30 | - | " His Excellency Rabbi Sassoon Khadouri on September 29, 941
75 | 511 | %" Rabbi Michael Yirmiya " " " "
559 | 065 |
7 | - | To the order of Rabbi Michael on October 2, 941
566 | 065 |
⟦signature⟧
Accountant

Page 73

Total deficit as of October 2, 941 is as follows
Total expenditure during the year ending September 30, 941
Fils | Dinar
Albert Sassoon and Laura Kadoorie Schools | 807 | -
Shamash School last year's deficit | 14 | 509
Rachel Shahmoon School | 919 | -
For the National School | 680 | -
Masouda Salman School | 720 | -
Menashe Saleh School | 2072 | -
Midrashim | 400 | -
Schools Committee | 74 | 400
| 5686 | 909
Hospitals | 2100 | -
| 7786 | 909
Community Administration | 1105 | 450
Spiritual Administration | 1416 | -
Slaughterhouse Administration | 1150 | 864
Yeshivoth | 553 | 956
Pensioners | 349 | 476
The Needy | 318 | 570
Tomchei Torah | 170 | 100
Sewing Committee | 100 | -
Adhamiya Committee | 72 | -
Cemetery Guarding | 90 | -
Dr. Rosenfeld | 30 | -
| 13143 | 325
General Expenses | 1069 | 540
| 14212 | 865
Total repair expenses for Albert Sassoon schools in the past year | 174 | 091
Deficit " " " " " " " " | 41 | 488
Total amounts deducted from the original promissory notes of Gabelle contractors | 679 | -
| 15107 | 444
Deducting Revenues |  |
Half the Gabelle contract amount for the year 39 / 940 | 6500 | -
" " " " " 40 / 941 | 6250 | -
| 12750 | -
Yield of Kupoth revenues | 922 | 315
| 13672 | 315
Total school surplus on October 1, 940 | 139 | 676
Rent for Khan Al-Shorja | 190 | -
Value of Samuel School furniture | 81 | 431
Correct balance of revenues from sale of plot in the cemetery | 239 | 049 | 14322 | 471
Annual deficit | 784 | 973
Total general deficit as of October 1, 940 | 7446 | 083
Correct total deficit for the day October 12, 1941 | 8231 | 056
⟦illegible⟧
Accountant

Page 74

Baghdad 29 September 941
His Excellency the Chairman of the Lay Council, respected
Greetings and respect,
It is not hidden from Your Excellency that on March 21, 941, the Lay Council took from
the contractors of the Midwifery an amount of 65 sixty Dinars as insurance against the sums spent in
the slaughterhouse on the account of the Midwifery contractors for electricity fees and water supply taxes. And from
the beginning of the Midwifery guarantee until this day, the Lay Council did not decide on administrative and other expenses
except for once in its session held on September 18, 941
And when settling the annual accounts, I did not find anything of this sort recorded in the account
of the mentioned insurances. I therefore request Your Excellency to order an examination of the papers and receipts
related to this expenditure located in the administration of the Community's Presidency to reveal what was spent from these
insurances so that I can reverse its entry.
This is for your command, my Lord;
⟦illegible⟧
The Accountant

Page 75

Baghdad 9 September 941
His Excellency the President of the respected Lay Council
Greetings and respect
The rental value of the Ta'awun Khans has expired on 31 March 941 and nothing
of this kind has been recorded in the revenues of this year. On the occasion of the end of the fiscal year, I draw
the attention of your esteemed council
This is for your command, sir
⟦illegible⟧
The Accountant