AI English Translation, Pages 76-100
⟦The Lay Council⟧
⟦of the Jewish Community in Baghdad⟧
⟦Baghdad⟧
7 September 943
His Excellency Mr. Ezra Menahem Daniel, Respected
His Excellency Mr. Saleh Shlomo, Respected
The trustees of the endowments of the late Menahem Saleh Daniel
After greetings and respect
Reference to your letter dated 6 September 943
Our Lay Council agrees with you that it is impossible under current war conditions
to spend the surplus arising from the yield of the late Menahem Saleh Daniel's endowments, amounting to one thousand
and five hundred dinars, on repairs and constructions as required by paragraph (d) of the second
article of the clarification decree of the aforementioned endowment decrees, and it also agrees with you that utilizing
the mentioned amount by purchasing shares in one of the following holdings and keeping them in a bank in
London is more beneficial for the endowment.
7% Preference Shares of Baghdad Light & Power Co. Ltd.
3% War Loan.
Accordingly, it was decided in its meeting held on 6 September 943 to support your viewpoint by utilizing
the surplus to purchase shares in one of the holdings mentioned above and keeping them in one of
the banks in London.
⟦signature⟧
President of the Lay Council
Signatures of those present from:
Members of the Israeli General Council
In the meeting held on ⟦line⟧
Names of Members | Signatures | Names of Members | Signatures
The President | | S |
Rabbi Sassoon Khedhouri | | Saleh Shlomo Abdullah |
Members | | Saleh Faraj Hayyim |
A | | Sion Shoa Gigi |
Ibrahim Hayyim Moallem Nissim | | Sion Ezra Nissan |
Ibrahim Saleh Al-Kabir | | A |
Lawyer Ibrahim Abboudi Khazzoum | | Abdullah Sion Sheina |
Ibrahim Daoud Nahoum | | Lawyer Abboudi Setty |
Israel Nissim Hai | | Ezra Eliyahu Al-Ani |
Eliyahu Heskel Al-Ani | | Ezra Heskel Bahar |
Eliyahu Meir Daoud | | Dr. Ezra Qaraeen |
Lawyer Anwar Shaul | | Ezra Menachem Daniel |
B | | Ezra Nissim Al-Wiyah |
Rabbi Benjamin Hakham Moshe | | K |
H | | Gurji Ibrahim Hayyim Hakham Ishaq |
Heskel Daoud Shamtoob | | Dr. Gurji Meir Rabie |
Lawyer Heskel Yaqub Murad | | Gurji Shalom Lawi |
Kh | | M |
Khedhouri Meir Lawi | | Meir Shaul Menashi Shooshua |
Khedhouri Murad Shukur | | Meir Menachem Mahab |
D | | Meir Hakham Moshe Dankoor |
Daoud Samra | | Menashi Ibrahim Gurji |
Daoud Shaul Tweig | | Menashi Saleh Shlomo Daoud |
Rabbi Daoud Ezra Musfi | | Moise Ita |
Dr. Daoud Moallem Nissim | | Moshe Shaul Sofer |
Daoud Yusuf Moallem Saleh | | Dr. Nur Allah Musa |
R | | Nunu Mukammal |
Rabbi Raphael Ishaq Hayyim | | H |
Ruben Ezra Daoud | | Haron Heskel Smouha |
S | | Y |
Rabbi Sassoon Ezra Ishaq | | Yamin Murad |
Sassoon Murad Hajak | | Yehuda Saleh Zeloof |
Sassoon Hakham Nissim Cohen | | Rabbi Yehoshua Moshe Heskel |
Lawyer Salman Saleh Al-Kabir | | Dr. Joseph Rosenfeld |
Lawyer Salman Sion Sheina | | Joseph Saleh Al-Kabir |
Rabbi Salman Hooki Abboudi | | |
Lawyer Selim Ishaq | | |
Selim Razi | | |
The Israelite Community in Baghdad
Register of Immovable Property
Serial Number 128
Name of the institution to which the property belongs or for which it is endowed: Meir Twig School (Annex Section)
1 Type of property | School | 11 Date of the endowment deed | 21 / 10 / 944
2 Neighborhood and street | Bataween | 12 Authority that issued the endowment deed | Personal Status Court in Baghdad
3 Modern door number | | 13 Name of the current trustee and method of appointment | Ezra bin Hayim Daniel and Saleh Shlomo by virtue of Article 3 of its endowment. After them, the trusteeship passes to the eldest of the children and grandchildren who is more fit than them, and in the event of the extinction of the lineage, the trusteeship passes to the Lay Council of the Israelite Community in Baghdad
4 Type of property, i.e., is it absolute ownership or endowment | Endowment endowed by Her Excellency Lady Mazli Hatem Daniel | 14 Conditions of trusteeship | To be utilized for the school
5 Is it registered in the Land Registry Department or not? | Yes | 15 The entity for which the property is endowed | (Meir Twig) School in Baghdad
6 In whose name is it registered? | Her Excellency Lady Mazli Hatem Daniel | 16 Is the property registered under a pseudonym and how? | /
7 Date of the Land Registry deed | | 17 Is there any other document regarding this property, its ownership, or the right of disposal over it, and if so, state its nature, date, and number | /
8 Land Registry serial number | 66/2, 66/7, 66/8 66/9, 66/10, 66/11 210 / 12 | 18 How is it used at present? | Buildings attached to the Meir Twig Israelite School in Baghdad and currently utilized as a school
9 Value recorded in the Land Registry deed | | 19 The entity to which the revenues are spent | Meir Twig School
10 Endowment number | 68 / Personal Status | 20 Is there any dispute regarding it? |
Notes: - This form was organized on 25 / 12 / 949
Presidency of the Jewish Community
Baghdad
Property Documents Register
Number ⟦illegible⟧
Committee: Properties (Schools)
Subject: ⟦...⟧ School Building (Alif Property)
Helium (Mine)
This copy was duplicated on ⟦line⟧ / ⟦line⟧ / 19 and submitted from ⟦line⟧ on ⟦line⟧ / ⟦line⟧ / 19
Notes
Signature
Presidency of the Jewish Community
Baghdad
Endowment Documents Register
Number ⟦line⟧
Committee:
Subject:
This copy was duplicated on / / 19 and was endowed from ⟦line⟧ on / / 19
Notes ⟦line⟧ Signature
NAME:
FROM:
TO:
DIV. & TAB NO.:
Presidency of the Jewish Community
Baghdad
Committee ⟦line⟧
Portfolio Number:
Record Number:
Subject:
⟦line⟧
Province ⟦line⟧ Sequence Number ⟦line⟧
District ⟦line⟧ Door Number ⟦line⟧
Sub-district ⟦line⟧ Property Type ⟦line⟧
Neighborhood and Street ⟦line⟧ Property Category ⟦line⟧
Land Registry Map Number ⟦line⟧
Notes
⟦line⟧
478
87
1/1/1949
Presidency of the Jewish Community
Baghdad
Committee:
List showing the contents of file number:
For the property:
Page | Nature of the document and its contents | Number | Date | Notes
General notes:
This list was organized by:
On date: / / 19
Name of Institution: Cemetery Committee
Register Sequence Number: 144
Tabu Sequence: <del>871</del> 278
Door Number: 205/9/80 Kolat
Property Type:
⟦illegible⟧
Tapu Form - (27)
Special form for copies of records
Government Press 3106 - 6 - 1957
Registration Number: 1
Volume: 26
Registration Date: 22 / 9 / 922
Liwa (Province): Baghdad
Qada (District):
Nahiyah (Sub-district):
Mahalla or Village: Karradat
Street:
Portfolio Number: 287
Door Number:
Parcel Number:
District Number:
District Name:
Area Name:
Disposal Column | Method of Disposal
Ta'am Musa Shalo Mu Dawud of the Hebrews | ⟦illegible⟧
From which book transferred:
Registration Number: 79
Volume: 22
Registration Date: 19 / 4 / 922
Descriptions:
Abstract Rights and Real Estate | Category | Type | Deed Ruling | Map Number | Value | Consideration
Boundaries :-
East - The Public Road
West - Property of the heirs belonging to Wasf Allah the Israelite
North - Property of the heirs belonging to the house of Shaya'
South - Property of the heirs belonging to Abdullah Anfat and his partners | Jewish Prayer House | Absolute Ownership | 274 | | 515 Fils ⟦illegible⟧ Dinars | 700 Fils ⟦illegible⟧ Dinars
The owner Shalo Wasf Allah has made a valid, legal, perpetual, and eternal endowment (Waqf)
Guardianship to the food house of the Mosaic community according to the letter of
The Sharia Court, the judge whose correction is intended, the Israelite in the city of
Baghdad dated 19 / 4 / 922 and number 764
Area | Square Meter | Olak | Donum
| 82.76 | 15 | -
This copy is identical to its record, and an amount of 50
fils has been collected for the examination and recording fee, and recorded as revenue under number 579 and date 11 / 8 / 1957 from the Karkh Tapu daily ledger
Karkh Tapu Directorate
Basim Abdul Wahab
Records and Entries Officer
Abdul Razzaq al-Mahdawi
100 Fils
The inspection was carried out on the house <del>which</del> Kulaben ⟦illegible⟧ inspection number
2708
And listing the boundaries and contents in the special report at the Mortgage Bank
and five hundred dinars, and for this purpose the report was organized
16/11/1955
Inspection Officer
Expert Expert of the Mukhtar
Naji Tobia ⟦illegible⟧
Notary Public Naji Jajik
Abdul Qader Daoud Youssef
⟦circular stamp with illegible text and emblem⟧
Presidency of the Jewish Community
in Baghdad
Telephone Number { 3531
5402
Number :: T / 551
Date :: 16 / 11 / 1955
Subject:
His Excellency Mr. Yusuf al-Kabir, former liquidator of the Jewish Cemeteries Association in Baghdad, respected
After greetings
With reference to your letter dated 10 / 11 / 1955, we confirm our receipt from your Excellency of:
1 - The Association's membership register
2 - The register of its meeting minutes
3 - Its account book
4 - A quantity of notices and receipt books
Furthermore, we have consulted the Baghdad Land Registry Directorate to register the plot sequence 278 located in the neighborhood of
Al-Koulat in the name of the Presidency of the Community, and the inspection has been carried out by the aforementioned Directorate. We also consulted the Presidency of
the Regular Execution regarding the procedural transaction to vacate the mentioned plot.
This Presidency offers its profound thanks to your Excellency for the troubles you have undertaken to liquidate the dissolved Jewish
Cemeteries Association in Baghdad.
Please accept our highest respect
Sassoon
Rabbi Sassoon Khedhouri
Acting President of the Community
A copy to -
Baghdad Court of First Instance, with reference to its letter No. 1258 dated 3 / 11 / 1955, for your kind information.
Baghdad, November 10, 1955
His Eminence, the President of the Jewish Community in Baghdad, Respected
Greetings and respect,
On the occasion of the completion of the liquidation of the Jewish Cemeteries Association in Baghdad, I submit the papers
belonging to the aforementioned association, which have now returned to the community according to the specific article
of the association's internal bylaws, requesting they be preserved in view of an official transaction related to them. These
papers are:
The association's membership register
The register of its meeting minutes
Its account book
A quantity of files and receipt books.
I kindly request you to inform me of the receipt of these papers.
2. The association owns a plot of land located in the Kawlat neighborhood, sequence 278. This has also returned to the
community by virtue of the association's internal bylaws. The Baghdad Court of First Instance has informed the Land Registry Office
of Baghdad Province of the necessity of registering it in the name of the community, pursuant to its letter to them numbered 9081
dated 10/30/55. Please follow up on this transaction at the Land Registry Office and obtain the
new deed as a result. This transaction is exempt from fees under Article 28 of the Associations Decree
of 1954.
3. Regarding the aforementioned plot, there is an eviction notice currently in the Execution Department in file number
521068. The court has written to the Baghdad Execution Presidency regarding the necessity of continuing the implementation of the notice
mentioned ⟦adding⟧ the status to the community. I request that the necessary steps be taken to follow up on the execution in the aforementioned department.
Please accept the highest respect.
Former Liquidator of the Jewish Cemeteries Association in Baghdad
Copy to:
Baghdad Court of First Instance, with reference to its letter numbered
9258 dated 11/3/55
Your Excellency the President,
1- The transaction for registering the property is verified in the Land Registry Office and the inspection has been conducted.
2- The execution transaction regarding the eviction of ⟦the property⟧ requires the presence of the lawyer to carry out the request.
⟦illegible⟧
Mr. President
Mr. Yusuf al-Kabir approved this
book after studying the note submitted by
the lawyer Salman al-Kabir. Your order to write
to the Ministry of Justice regarding the exemption from
the registration fee for the kindergarten formerly belonging
to the Cemeteries Association. Noting that the article
is explicit in exempting charitable societies.
Your order
⟦illegible⟧
12 / 8
Written ⟦illegible⟧ in writing
in the name of ⟦illegible⟧
12 / 8
Baghdad, 6 December 1955 Baghdad,
Mustansir Street Mustansir Street,
Telephone 4939
The Lawyer
Salman Elkabir
Salman S. Elkabir
ADVOCATE
Telephone : 4939
To the Honorable Secretary of the Jewish Community
Baghdad .
After greetings. I suggest adding the following paragraph to the enclosed letter, with highest respect
⟦signature⟧
"The community did not own the plot of land in question as a result of a contract between it and
the dissolved association, and it cannot be considered as having purchased it in principle. Originally,
the transfer of ownership took place as presented based on the decision of the competent court, considering that
this transaction is one of the complementary liquidation acts imposed by law. If the
liquidation acts themselves are not subject to court fees based on the provisions of the Decree, it is inconceivable
that the registration process, which is part of the liquidation acts, would be subject to the fee - this is from
one side, and from the other side, the requested registration fee will in fact be paid,
given the reality of the situation, from the association's funds transferred to the community by law, and its payment
in this case would be contrary to the provisions of the Decree from the aforementioned aspect."
Presidency of the Jewish Community
in Baghdad
Telephone Number { 3531
5452
Number :: 580
Date :: 25 / 1 / 1955
Subject ::
His Excellency the Minister of Justice, Respected
After greetings and respect
The Baghdad Court of First Instance previously liquidated the Jewish Cemeteries Association and issued its ruling to return the properties of this
association to the Presidency of the Community, and requested in its letter No. 9081 dated 30 / 10 / 1955 addressed to the Directorate of
Land Registry of the Baghdad Liwa to register the plot belonging to the local Cemeteries Association in the name of the Presidency of the Jewish Community in Baghdad.
Upon our review with the Land Registry Directorate to register this plot in the name of the Presidency of the Community, it requested ⟦the necessity⟧ of paying a fee for this
registration on the grounds that Article 28 of the Decree exempted associations only and did not exempt other institutions, and if we examined
the matter closely, we would find: -
1 - That the legislator, when enacting the exemption article of the Associations Decree of 1954, intended to exempt dissolved associations and associations
established according to this decree, in order not to charge these associations amounts they were not responsible for, therefore Article
28 was enacted.
2 - Article 28 stipulated (exemption of the association) and the word exemption came absolute, meaning the dissolved association and the
established association, and since the dissolved Cemeteries Association's properties devolve by court decision to the Presidency of the Community, charging it
registration fees is contrary to the spirit of the decree, as the decree would have charged a dissolved association amounts it was not
obliged to spend, even if these properties returned to another institution. On this basis, the Baghdad Court of First Instance proceeded, as
it liquidated this association without charging it any fee, knowing that the properties of this association, as a result of liquidation, would devolve
to a certain party.
3 - Upon the liquidation of the mentioned association and before the decision was issued, its properties were seized, and at that time all its funds and properties became
the Presidency of the Community's, so not taking a fee in the courts means that the Presidency of the Community is exempt from this fee as a result
of the dissolution of the association.
4 - Since the responsible authorities found a deficiency in the Associations Law, they enacted the Associations Decree of 1954 to avoid previous
deficiencies, and according to it, some associations were liquidated and their properties were transferred to a certain party without the consent of both parties, i.e., the
dissolved association and the party to which these properties devolved. It is unreasonable in this case to impose a fee and tax on methods that
the law required to bear the responsibility of the dissolved association.
To be continued
Presidency of the Jewish Community
in Baghdad
File No. { 3531 / 5452
Number ::
Date ::
- 2 -
Subject :
Accordingly, and based on the spirit of the decree and the legislator's intent not to charge associations with any amount, please issue your orders
to the Director of Land Registry (Tapu) not to collect any tax or fee for registering the plot of land under discussion.
Please accept our highest respect
Rabbi Sassoon Khedhouri
Acting President of the Community
Your Excellency the President
We have just received the registration receipt for the cemetery, valued at ⟦800⟧ Dinars.
Mr. Yusuf Al-Kabir had informed us that the registration would be without fees
according to Article 28 of the Association Fees Law of 1954.
Upon reviewing the Land Registry Directorate of Baghdad Province, they requested full payment of the fee,
as the decree under Article 28 exempted associations from the fee
but did not exempt other institutions. Since the Presidency of the Community
is not an association, it was not exempted from the fee.
We discussed the matter with Mr. Yusuf Al-Kabir, and he ordered a written note
<del>that</del> ⟦noting⟧ that the spirit and philosophy of the decree require the exemption of
the Presidency from the fee, and he requested correspondence with the Ministry of Justice regarding this.
The required notes were submitted to Mr. Yusuf Al-Kabir,
however, I believe that this correspondence is useless and that
<del>the Presidency</del> it will be delayed by inspection for a very long time
and will ultimately be rejected. Your orders.
⟦signature⟧
11/28
Attached: The notes I submitted according to
his request
Presidency of the Jewish Community
in Baghdad
Telephone No. { 3531 President
5452 Secretary
Number:
Subject:
Date: 11/27/1955
His Excellency Mr. Yusuf Al-Kabir the Respected
Greetings and respect,
As a result of the discussion, I submit to your Excellency the letter required to be addressed to the Ministry
of Justice; please review it and provide your opinion if you find any deficiencies.
Please accept the assurances of my highest respect.
⟦illegible⟧
Secretary
Presidency of the Jewish Community
in Baghdad
Number :: T/551
Date :: 25 / 11 / 1955
Telephone Number: 3531 / 5452
Subject: ⟦illegible⟧
His Excellency the Honorable Minister of Justice
After greetings and respect,
The Baghdad Court of First Instance previously liquidated the Jewish Cemeteries Association and issued its ruling to return the properties of this
Association to the Presidency of the Community. It also requested, in its letter No. 9081 dated 30 / 10 / 1955 addressed to the Directorate
of Land Registry (Tapu) of Baghdad Province, to register the plot belonging to the dissolved Cemeteries Association in the name of the Presidency of the Jewish Community in Baghdad.
Upon our review with the Land Registry Directorate to register this plot in the name of the Presidency of the Community, it requested that a fee must be paid for this
registration on the grounds that Article 28 of the Decree exempted associations only and did not exempt other institutions. If we examine the
matter closely, we find: -
1 - When the legislator enacted the exemption article of the Associations Decree of 1954, they intended to exempt dissolved associations and associations
established according to this decree, so as not to burden these associations with spending amounts for which they were not responsible; therefore, Article
28 was enacted.
2 - Article 28 stipulated (Exemption of the Association), and the word "exemption" came in absolute terms, meaning the dissolved association and the
established association. Since the dissolved Cemeteries Association's properties devolve, by court order, to the Presidency of the Community, charging it
a registration fee comes contrary to the spirit of the Decree, as the Decree would have then charged a dissolved association for spending amounts it was not
obligated to spend, even if these properties returned to another institution. On this basis, the Baghdad Court of First Instance proceeded, as
it liquidated this association without charging it any fee, while knowing that the properties of this association, as a result of liquidation, would devolve
to a certain party.
3 - Upon the liquidation of the mentioned association and before the issuance of the decision, its properties were seized, and at that time all its funds and properties became
the property of the Presidency of the Community. Not taking a fee in the courts means that the Presidency of the Community is exempt from this fee as a result of
the dissolution of the association.
4 - Since the responsible authorities found a deficiency in the Associations Law, they enacted the Associations Decree of 1954 to avoid previous
shortcomings, according to which some associations were liquidated and their properties were transferred to a certain party without the consent of both parties, i.e., the
dissolved association and the party to which these properties devolved. It is unreasonable in this case to impose a fee and tax on a path that
the law mandated be collected as the responsibility of the dissolved association.
Followed
Presidency of the Jewish Community
in Baghdad
Telephone Number { 3531
5452
Number ::
Date ::
⟦line⟧ 2 ⟦line⟧
Subject ::
Accordingly, and based on the spirit of the decree and the legislator's intent not to charge associations any amount, please issue your orders
to the Director of Land Registry (Tapu) not to collect any tax or fee for registering the plot of land under discussion.
Please accept our highest respect
Rabbi Sassoon Khadduri
Acting Head of the Community
Presidency of the Jewish Community
in Baghdad
Telephone No. { 3531 / 5452
Number: T / 551
Date: 25 / 11 / 1955
Subject: ⟦line⟧
His Excellency the Honorable Minister of Justice
After greetings and respect
The Baghdad Court of First Instance previously liquidated the Jewish Cemeteries Association and issued its ruling to return the properties of this
Association to the Presidency of the Community, and requested in its letter No. 9081 dated 30 / 10 / 1955 addressed to the Directorate of
Land Registry of Baghdad Province to register the plot belonging to the dissolved Cemeteries Association in the name of the Presidency of the Jewish Community in Baghdad.
Upon our review with the Land Registry Directorate to register this plot in the name of the Presidency of the Community, ⟦the Directorate⟧ requested the necessity of paying a fee for this
registration on the pretext that Article 28 of the Decree exempted associations only and did not exempt other institutions, and if we examine
the matter closely, we would find:-
- 1 That the legislator, when enacting the exemption article of the Associations Decree of 1954, intended to exempt dissolved associations and associations
established according to this decree, in order not to burden these associations with spending amounts they were not responsible for, therefore Article 28 was enacted.
- 2 Article 28 stipulated (exemption of the association) and the word exemption came absolute, meaning the dissolved association and the
established association. Since the properties of the dissolved Cemeteries Association devolve by court decision to the Presidency of the Community, charging it
registration fees came contrary to the spirit of the decree, as the decree would have charged a dissolved association with spending amounts it was not
obliged to spend, even if these properties returned to another institution. On this basis, the Baghdad Court of First Instance proceeded, as
it liquidated this association without charging it any fee, knowing that the properties of this association, as a result of the liquidation, would devolve
to a certain party.
- 3 Upon the liquidation of the mentioned association and before the issuance of the decision, its properties were seized, and at that time all its funds and properties became
to the Presidency of the Community. Not taking any fee in the courts means that the Presidency of the Community is exempt from this fee as a result of
the dissolution of the association.
- 4 Since the responsible authorities found a deficiency in the Associations Law, they enacted the Associations Decree of 1954 to avoid previous deficiencies,
and according to it, some associations were liquidated and their properties were transferred to a certain party without the consent of both parties, i.e., the dissolved association
and the party to which these properties devolved. It is therefore unreasonable in this case to impose a fee and a tax on methods that the
law necessitated charging it with the responsibility of the dissolved association.
To be continued
Presidency of the Jewish Community
in Baghdad
Outgoing Number { 3531 / 5452
Number ::
Date ::
⟦line⟧ 2 ⟦line⟧
Subject:
Accordingly, and based on the spirit of the decree and the legislator's intent not to charge associations with any amount, please issue your orders
to the Director of Land Registry (Tapu) not to collect any tax or fee for registering the share under discussion.
Please accept our highest respect
Rabbi Sassoon Khedouri
Acting President of the Community
Baghdad on September 22, 1955
Land Registry Directorate of Baghdad District
Incoming Number ⟦2487⟧
Date 9/24/1955
278 Al-Kolat
Request for a Map
His Excellency the Director of Land Registry of Baghdad Province, Respected
Subject:
We request that you order the issuance of a certified copy of the map for the plot of land located in the
Al-Kolat neighborhood in Baghdad, numbered under sequence number 278, belonging to the Jewish Cemeteries Association in
Baghdad. With highest respect.
The Official Liquidator of the Jewish Cemeteries Association
in Baghdad. Yusuf Al-Kabir
50 Fils
⟦illegible signature⟧
Fils
250 Map
9/24/1955
1- Necessary procedure
Share ⟦illegible⟧
Number 9/24
1415
Mr. ⟦illegible⟧
472
I received the map
Haroun Qattan
9/⟦illegible⟧/59
Number - 8/12 / 9291
22 November 9
General Directorate of Revenues
Property Tax
Baghdad
Subject
With reference to the property tax assessment ticket numbered 2105 (Volume 39).
It was stated in the referred ticket, which we received on 1/11/1949, that the property at street number 205/9, door number 60, Bab al-Sheikh neighborhood, belonging to our association, has had its rental value estimated by the esteemed Property Assessment Committee at 60/- Dinars annually, at a time when it was previously estimated at 30/- Dinars annually.
The actual rental value of the property is 28/- Dinars annually, as stated in the contract concluded between the previous owner and the current tenant, certified by the Notary Public of South Baghdad under general number 3414, register 428, dated 3 September 1940. The association purchased the mentioned property - which is leased for a period of ten years at the mentioned rental value of only 28/- Dinars - to annex it to the rest of the cemetery land for use in burying the dead, but it has been unable to benefit from it due to the current tenant's refusal to vacate.
In view of the injustice occurring against the mentioned property, especially since our association - as is not hidden from your esteemed directorate - is one of the charitable associations, we hope for a reconsideration of this assessment and a reduction of the rental value to the actual value of the property, which is 28/- Dinars, and the matter is yours.
The President
⟦illegible signature⟧
⟦illegible date⟧
⟦illegible stamp⟧
Y/