Community Income, Financial Records, Jewish Lay Council
View interactive document pageThese 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.
Baghdad 8 September 941 His Excellency the Chairman of the Spiritual Council, respected Greetings and respect In view of the approaching end of the fiscal year and the possibility of a delay in the approval of the general budget, please inform me, in the event that the year ends before its approval, on which budget should the settlement of annual accounts be carried out. The matter is yours, sir. ⟦illegible⟧ The Accountant
Baghdad 8 September 941 His Excellency the Chairman of the Lay Council, Respected Statement of salaries and allowances disbursement for the Lay Council for one month only according to the budget of the year 39 / 940 Statement | Dinar | Fils Albert Sassoon and Laura Kadoorie Schools | 22 | 750 Shamash School | 6 | 700 Rachel Shahmoon School | 52 | 500 The National School | 37 | 300 Masouda Salman School | 40 | --- Menashi Saleh School | 140 | 750 Midrash Talmud Torah | 33 | 250 Clerk of the Schools Committee | 5 | 750 | 339 | 000 Hospital Administration | 175 | --- Community Administration | 82 | 500 Spiritual Administration | 114 | 320 Slaughterhouse | 90 | 611 Yeshivot | 46 | 388 Pensioners | 27 | 123 ⟦Clothing⟧ the Needy | 27 | 202 Tomchei Torah | 14 | 175 Charitable Sewing Committee for Girls | 8 | 300 Adhamiya Committee | 6 | --- Cemetery Guarding | 7 | 500 | 938 | 119 | 942 | 904 I saw the accountant received a ⟦fold⟧ in the amount below Accountant
Baghdad 4 September 941 Excellency Chairman of the Spiritual Council, respected Greetings and respect On the occasion of the approaching end of the year and the submission of the general budget for the year 941/40 for approval by the General Council, I set out below the details of the public expenses recorded in the accounting books for the six months ending in March 941 and their comparison with the expenses allocated for a full year in the aforementioned budget as follows :- Amounts realized for six months | Estimated amounts | Fils Dinar | Fils Dinar | 492 041 | - 500 | Unexpected expenses 261 016 | - 303 | Administrative expenses 47 840 | - 55 | Surpluses 33 485 | - 40 | Aid for the poor 834 382 | - 898 | Furthermore, I hope to remind your Excellency that the submission of public expenses for the last six months ending on 30 September 941 must be expedited so that I may settle the year's accounts on 29 September 941 This is for your order, sir ; ⟦illegible⟧ Accountant
Baghdad 31 August 941 His Excellency the Respected President of the Lay Council Amounts to be collected and distributed to their needy owners Fils | Dinar 900 | — | From the November 940 list with Rabbi Michael | | From the 17 August 941 list as follows 416 | 2 | With Rabbi Michael as per his signature in the mentioned list 300 | — | " " Heskel " " " " " " 716 | 2 | 499 | 1 | The amount that appeared to have been distributed in excess in the retirees list 215 | 4 | 115 | 5 | Only five dinars and one hundred and fifteen fils ⟦signature⟧ The Accountant
Baghdad 29 August 941 His Excellency the Chairman of the Lay Council, the respected Greetings and respect, Further to my letter dated the 20th of this month, In order to find the difference that occurred in the distribution of money to the Yeshivot, the retirees, and the needy at the hands of His Eminence Rabbi Michael, I asked him to submit the payroll list that he could provide in any case, and he brought it to me. Upon auditing, I found the discrepancy as follows: Fils | Dinar | 12 | 989 | Total amounts distributed to the needy out of 17/204 | | As for the discrepancy, it is as follows: 2 | 416 | To Rabbi Michael under his signature | 300 | To Rabbi Heskel under his signature 2 | 716 | 15 | 705 | Total of the list 1 | 499 | The amount that appeared to have been distributed in excess in the retirees' list 17 | 204 | Note: On the date of November 5, 940, there is an amount of 900 fils in the payroll list of the needy with the aforementioned Rabbi Michael, and he claims that this amount was a surplus, and I have learned that he has not distributed it to the needy until now. This is all that was necessary to present to your Excellency, and the matter is yours, sir; ⟦illegible⟧ The Accountant
Baghdad 25 August 941 Statement of the deficit in the fund of the Lay Council on 24 August 941 Fils | Dinar | 322 | 248 | Balance of accumulated allocations for the Albert Sassoon and Laura Kadoorie schools 6250 | - | Half of the remaining Gabelle revenues for the coming year 388 | 023 | Claim of the Shamshua Endowment 190 | - | Rent for Khan al-Shorja for the coming year received in advance 1105 | 828 | Claim of the Cemeteries Committee 8256 | 099 | Remaining from the 40/941 budget expenditure which must be completed as follows 14011 | 656 | Total original mentioned budget 6681 | 649 | Less total amounts spent to date 7330 | 007 | 15586 | 106 | Less Assets 5905 | - | Total amounts of promissory notes held by us at the Ottoman Bank 778 | 649 | Completion of construction and renovations on account of the rent for the Masuda Salman School 490 | - | Amounts advanced on account of the rent for the National School 60 | - | Release of mortgage for the Hospital Endowment 7233 | 649 | Claims of the Lay Council registered in accounts payable 15 | - | To Saleh Ezouri, an old loan 27 | - | Accountant's advance 1 | 820 | To Torah Farhashi | 319 | To the Imperial Bank 3 | 067 | To the Ottoman Bank 62 | 803 | To the Hebra Qaddisha Society 55 | - | To the lawyer Mr. Linhado 165 | 019 | 7398 | 668 | 8187 | 438 | Correct Deficit ⟦illegible⟧ Accountant
Baghdad 20 August 941 His Excellency, the respected President of the Lay Council Greetings and respect, As it is not hidden from your Excellency, the Lay Council paid on the 17th of this month the balance of the accounts accumulated for the Yeshivot, retirees, and the needy as part of the expenditure in the name of Rabbi Michael so that he may distribute it to its owners as mentioned above, and by this, their accumulated accounts for the past year will be settled. I have personally informed him of the details of the amounts to be distributed to their owners according to these details. The aforementioned distributing Rabbi has informed me that he is not capable of applying these amounts and settling their accounts as required, and he requests, instead of presenting them as usual in the form of a payroll list with the signatures of the recipients, to issue a receipt for the total of the paid amounts only. I ask you to inform me of what should be done. This is what had to be submitted to your Excellency, and the matter is yours, sir; ⟦signature⟧ Accountant
Baghdad on August 18, 941 Excellency, President of the Lay Council, Respectfully Amounts spent on the account of the budget for the year 40 / 941 Fils | Dinars | 14 | 509 | to Shamash School 320 | - | Rachel Shahmoon School 565 | - | The National School, including -/250 rent 405 | - | Masooda Salman School 955 | - | Menashi Saleh School 100 | - | Midrash Talmud Torah 47 | 650 | Schools Committee, including 5/400 to Dr. Somekh 1684 | 462 | Hospital Administration 580 | 450 | Community Administration, including 120 Dinars as rent for the administration 184 | 731 | Spiritual Administration: allocations -/156 Dinars, expenses 28/731 Dinars 608 | 198 | Slaughterhouse Administration: 544/66 allocations, 63/532 expenses 12 | - | Inspectors 30 | - | Girls' Charitable Sewing Committee 54 | - | Adhamiya Committee 60 | - | Cemetery Guarding 834 | 382 | General Expenses 226 | 267 | Amount paid to His Eminence the President of the Community on account of general expenses 6681 | 649 | August 18, 941 ⟦illegible⟧ The Accountant
Number 1 Payment of a promissory note due 30 May 941 and required to be approved by the ⟦Lay⟧ Council Dinar | Fils 611 | 90 | To the workers _ | 50 | His Eminence Rabbi Sassoon Khedouri 500 | 7 | Cemetery guard 389 | 14 | Mr. Shalom Darwish 500 | 162 | _ | 200 | On account of the due notes 500 | 362 | _ | 200 | Deduction from the original note 500 | 562 | ⟦signature⟧ Accountant 30 May 941
No. 2 Cashing of a promissory note due June 15, 941, required to be approved by the council Bodily | Dinar | Fils To the Spiritual Administration | 660 | 49 The Yeshivot | - | 23 Retirees | - | 13 The Needy | - | 13 | - | 49 | 660 | 98 Menashi Saleh School | - | 75 The Hospital | - | 70 To the Secretary 7/340 to the Accountant 5/000 to the Clerk 5/000 | 340 | 17 On account of promissory notes | - | 60 Deduction from the principal of the note due June 15 | 500 | 341 | 500 | 566 June 15, 941 ⟦signature⟧ The Accountant
24 Cashing a promissory note due June 30, 941 And it is required to be approved by the Communal Council Dinar | Fils On account of the due promissory notes | 75 | - His loan to the lawyer Laniado | 55 | - To His Eminence the Rabbi | 100 | - Tomchei Torah | 7 | - Rabbi Salman | 7 | 500 Transferred Amount | 112 | 500 To the hospital | 55 | - To the Shochatim | 90 | 611 School of <del>Masouda Salman</del> Nissim Saleh | 60 | 1 The Accountant | 4 | 889 | 562 | 500 ⟦signature⟧ The Accountant
Number 4 Cashing of a bill of exchange due July 15, 941 and requested to be approved by the Secular Council Fils | Dinar | 100 | - | To the Ottoman Bank 114 | 320 | The Spiritual Council 46 | 582 | The Yeshivoth 27 | 684 | The Pensioners 25 | 980 | The Needy 14 | 175 | Tomchei Torah 83 | 757 | Community Administration 7 | 500 | Cemetery Guarding 6 | - | Adhamiyah Committee 50 | - | His Eminence the Rabbi on the expense account 50 | - | His Eminence the Rabbi on the bank account, the amount received per the agreement with the President 62 | 500 | Bill of exchange envelope recorded in the liabilities under the account of the Gabelle contractors 588 | 498 | 25 | 998 | Deducting a loan from His Excellency the President of the Secular Council, Mr. Eliahu Hayyim Tawfiq 562 | 500 | ⟦illegible⟧ The Accountant
2 Statement of expenditure incurred on July 17, 941, which is required to be approved by the Council Physical Fils | Dinars | From the Ottoman Bank The value of our withdrawal on it to the order of the following as follows - 120 296652 to the order of Yaqub Moallem Nasim - 185 296653 to the order of Ezra Haddad - 120 296654 to the order of Shamoun Moallem Nasim - 80 296655 to the order of Munshi Zalouf 625 151 296656 to the order of the Ottoman Bank 662 656 972 4 pieces duration of the bill of exchange deposited in the mentioned bank due August 30 866 what remained at the mentioned bank and was conducted in the account of liabilities 500 662 Its ⟦line⟧ details 500 562 Value of the bill of exchange deposited on ⟦Al-Ghabila meeting point⟧ due August 30, 41 - 100 Transfer of Mr. Eliyahu Hayyim Tawfiq 500 562 17 July 941 ⟦signature⟧ Accountant
Baghdad 23 July 941 Excellency President of the Lay Council, Respected Greetings and respect 1- The pensioner Farha daughter of Rabbi Heskel Levy passed away on 2 July 941 and her salary was 2/127 Dinars 2- The pensioner widow of Shaul Zilka passed away on 3 July 941 and her salary was 1/800 Dinars 3- Rabbi Heskel Saleh from the Yeshivot passed to the mercy of God on 23 July 941 his salary was 1/350 Dinars And for your information I wrote these two lines and stay well ; Sincerest ⟦signature⟧ The Accountant
Baghdad 9 July 941 Excellency President of the Lay Council, Respectfully Amounts spent on the account of the budget for the year 40 / 941 Fils | Dinar | Schools 200 | - | Rachel Shahmoon School allocations 450 | - | National School rent 250 / - allocations 200 / - 325 | - | Masooda Salman School rent 175 / - allocations 150 / - 765 | - | Menashi Saleh School 35 | - | The Midrash 37 | 650 | Schools Committee Secretary salary 250 / 23 Doctor Somikh 400 / 5 1812 | 650 | 1484 | 843 | Hospitals Administration 3297 | 493 | | | Community Institutions 390 | 443 | Community Administration His Eminence the Rabbi 375 / 33 Secretary 729 / 66 | | Accountant 889 / 64 Clerk 37 Attendants 450 / 68 13 | 445 | Spiritual Administration expenses for three months 373 | 294 | - The Slaughterhouse expenses for two months 850 / 9 and allocations 44 / 363 12 | - | Retirees 36 | - | Al-Adhamiya Committee 45 | - | Cemetery guard duty 870 | 182 | 4167 | 675 | 619 | 357 | General Expenses 4787 | 032 | Only four thousand seven hundred and eighty-seven Dinars and 032 Fils ⟦illegible⟧ The Accountant
Baghdad 9 July 941 Excellency Chairman of the Lay Council, Respected The remainder of the account of salaries and allowances accumulated on the Lay Council until 30 September 40 | Dinar | Fils Albert Sassoon and Laura Kadoorie schools | 667 | 106 Administration of the Clergy | 480 | 172 Tomchei Torah Administration | 475 | 21 | 622 | 300 The Yeshivoth | 831 | 91 The Pensioners | 746 | 39 The Needy | 184 | 43 | 761 | 174 | 383 | 475 ⟦signature⟧ Accountant
Baghdad 23 April 941 Excellency President of the Lay Council, the Respected Statement of promissory note maturities owed by the Lay Council fund | Fils | Dinar 1 Promissory note signed by His Eminence Rabbi Sassoon Khedhouri due 16 May 941 | 260 | - 1 Promissory note signed by Rabbi Salman Huqi due 17 May 941 | 100 | - 1 Promissory note signed by Mr. Shimon Muallim Nassim due 17 May 941 | 100 | - 1 Promissory note signed by Mr. Menashi Zeloof (dated) due 20 May 941 | 50 | - 1 Promissory note signed by Mr. Ezra Haddad due 21 May 941 | 100 | - | 610 | - ⟦Elie⟧ The Accountant
Baghdad April 23, 941 Excellency Chairman of the Honorable Lay Council Statement of amounts owed by the Lay Council fund as explained below, excluding accumulated allocations Fils | Dinar | 523 | 388 | Claim of the Shamshua Endowment - | 190 | Rent for Khan al-Shorjah for the year 41/942 828 | 1105 | Owed by the Cemeteries Committee - | 60 | Amount paid by the Ghabila contractors on account of electricity, water, and slaughterhouse fees 851 | 1743 | ⟦signature⟧ The Accountant
Baghdad 23 April 941 Excellency Chairman of the Lay Council respected Statement of amounts spent on the account of the year 941/40 from the Lay Council budget until the day 4/23/941 Fils Dinar Schools Rachel Shahmoon School - 200 The National School Rent allowance - 250 2nd payment in cash - 200 | - 450 Masouda Salman School Rent allowance - 175 Two payments in cash - 150 | - 325 Menashi Saleh School - 630 The Midrash - 35 Schools Committee 32 255 for the salary account of Mr. Shalom Darwish 5 400 to Dr. Somekh | 1677 600 | 37 600 To the hospitals | 1349 244 Community Administration To His Eminence the Rabbi | 33 375 The Secretary | 45 - The Accountant | 55 - The Clerk | 32 - To the attendants, the doorman and the servant | 233 825 | 68 450 To the Spiritual Council Advance to Rabbi Salman Hoki | 100 - Court expenses | 113 445 | 13 445 To the Slaughterhouse On the allocations account | 182 222 On the expenses account | 192 072 | 9 850 To the widow of the late Isaac Al-Jarrah | 12 - To the Adhamiya Committee | 36 - To the cemetery guard | 37 500 To the Banks Unforeseen | 378 502 Administrative | 175 544 Surplus | 41 202 Aid | 357 619 | 24 806 4271 093 ⟦illegible⟧ The Accountant
Baghdad 22 April 1941 To the respected Director of the Talmud Torah School Administration Statement of total staff claims until the end of March 1941 Dinar Fils Dinar Fils Previous balance 1154 672 Moshe Hakham Heskel 87 653 Yaqub Habroush 39 814 Nathan Hay 54 - Huki Abboudi 50 500 Hakham Meir Shemherish 80 - Saleh Moshe 24 - Naim Khedhouri 6 - Khedhouri Baruch 44 500 Reuben Yehuda 17 250 Zion Yadgar 13 500 Gurji Shuli 65 100 Al-Haj Muhammad, doorman 4 500 Gurji Saleh 22 830 Ezra Shlomo 25 - Murad Daoud 50 - ⟦Resident⟧ Jannat 15 - Sassoon Nassim 20 566 Eliyahu Hilali 32 - Daoud Shammai 32 310 Salman Zion Hakham Barikh 32 - Sassoon Haddad 54 920 Menashe Daoud 10 - Reuben Zilkha 8 280 Gurji Shaul 5 - Yosef Hayyim 29 - Moshe Saleh 27 360 Saleh Ezra 53 840 Zion Hakham Barikh 27 456 Hakham Heskel Zalouf 178 551 Yosef Abid 19 836 Daoud Shuker 18 060 Nahum Moallem Eliyahu 274 502 Harun Shamil 63 008 ⟦line⟧ 1799 640 Sassoon Shohet 21 - ⟦line⟧ Heskel Hankil 22 114 Menashe Hayyim 21 864 Yosef Hayyim Shohet 48 824 Yosef Akri 44 600 Menashe Isaac Lulu 71 - Rahamin Daoud 21 402 Saleh Shaul 32 - Ezra Babai 31 - Carried forward 1154 672 ⟦signature⟧ Accountant A copy to His Excellency the respected President of the Lay Council " " " the respected Chairman of the Schools Committee
Baghdad 6 April 941 Statement of the remaining amounts of salaries and accumulated allowances until 30 September 1940 | Dinar | Fils Albert Sassoon and Laura Kadoorie Schools | 667 | 106 Spiritual Council Administration | 640 | 229 Tomchei Torah Association | 475 | 28 Yeshivoth | 831 | 114 Pensioners | 746 | 52 Needy | 184 | 56 | 543 | 588 ⟦signature⟧ Accountant
JEWISH SCHOOLS COMMITTEE BAGHDAD JEWISH SCHOOLS COMMITTEE BAGHDAD Number: 758 No.: Date: 31 March 1941 Date,: His Excellency the President of the Lay Council, respected I request you to pay the amount of five Dinars and four hundred Fils to Doctor Emil Somekh and record it against our allocations for this academic year, which is the value of 18 lectures delivered by the Doctor in the First Aid course for teachers at a rate of 300 Fils per single lecture ⟦signature⟧ The President A copy to Doctor Emil Somekh for information The Accountant The amount is to be paid to the aforementioned Doctor and charged to the expense budget of the Schools Committee ⟦signature⟧
Baghdad 1 April 941 His Excellency the Chairman of the Lay Council, Respected Greetings and respect With reference to the Schools Committee's letter dated 2 March 941 and referred to me on 26 March 941, I submit to Your Excellency a copy of the account for the amounts spent on completing the renovation of the Masouda Salman School which is to be recovered as a nominal annual rental allowance placed in the school budget. Attached, I return to Your Excellency the aforementioned letter. Fils | Dinar | 225 | 910 | Total amounts paid from the Lay Council fund - | 350 | Subtract the value of the amounts deducted for the past two years 39 / 40 and 40 / 941 225 | 560 | Correct balance is five hundred and sixty dinars and two hundred and twenty-five fils ⟦signature⟧ The Accountant
Baghdad 7 March 941 Excellency President of the Lay Council, Respectfully The amounts to be paid are as follows: Dinar Fils | Entitlements 50 | - | Promissory note to the order of Eliyahu Dawud Haskel Hayim due April 15, 941 130 | - | 1 school requirement for Menashi Saleh due April 3, 941 100 | - | 1 ⟦line⟧ April 1, 941 100 | - | 1 ⟦line⟧ 300 | - | 1 His Eminence the Rabbi due April 1, 941 250 | - | 1 His Eminence the Rabbi ⟦line⟧ 930 | - | 6 | | Request of His Eminence the Rabbi 205 | 366 | Correct account of the liability ledger 88 | 833 | List of expenses for the month of February 941 which were not recorded and awaiting approval 294 | 199 | 120 | - | Rent for the administration house 1344 | 199 | Total of accumulated account according to the submitted list 300 | - | Two promissory notes for Rachel Shahmoon National Schools Masouda Salman 966 | 157 | Balance of this accumulated account 2611 | 157 | 2610 | 356 | Only two thousand six hundred and ten dinars and 356 fils, nothing else ⟦illegible⟧ Accountant
Baghdad 3 March 941 His Excellency the President of the Lay Council, the respected Balance of accumulated salaries and allowances until the end of September 940 Schools | Dinar | Fils Albert Sassoon and Laura Kadoorie schools | 106 | 667 Rachel Shahmoon School | 92 | 645 The National School | 36 | 222 Mas'uda Salman School | 81 | 812 | 317 | 346 Community Institutions | | The Spiritual Council | 469 | 229 Tomchei Torah Society | 56 | 825 The Yeshivot | 207 | 607 Pensioners | 106 | 992 The Needy | 108 | 158 | 422 | 757 | 948 | 811 | 1266 | 157 ⟦signature⟧ The Accountant