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Presidency of the Jewish Community Baghdad Report Including Accounts of the Presidency of the Jewish Community in Baghdad For the period From 1-4-1949 to 31-3-1953 Al-Ra'i Press Baghdad
IJA 2774
President of the Baghdadi Jewish Community Financial Report
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This is the report of the Baghdadi Jewish community leadership including bookkeeping and accounting from 4/1/1949 to 1/31/1953. It discusses the affects of the policies regarding abrogation of Iraqi citizenship and contains detailed accounting records of income and expenses of the Frank Iny and Shamash Secondary Schools. The documents mostly address a proposal raised from within the Jewish Lay Council to cancel tuition to the Frank Iny and Shamash Secondary Schools due to the dire financial situation experienced by many Baghdadi Jewish families.
AI en Translation, Pages 1-25
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Presidency of the Jewish Community Baghdad Report Containing The important accounts of the Presidency of the Jewish Community in Baghdad From 1-4-1949 to 31-1-1953 Al-Ra'i Printing Press - Baghdad
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A - Statement of Income and Expenses for the year Income | Fils | Dinar | Fils | Dinar From Midwife fees | | | ⟦line⟧ | 28.610 From Ketubot fees | | | 370 | 4.356 From certificate donations | | | 750 | 472 and divorce papers | | | | From rents | | | | Rent of Khan Al-Shorja | ⟦line⟧ | 725 | | Rent of Shashoua plot | ⟦line⟧ | 120 | | Rent of Cooperation building | ⟦line⟧ | 2,625 | | Rent of Slaughterhouse cafe | ⟦line⟧ | 50 | | Rent of Guts factory | ⟦line⟧ | ⟦50⟧ | | | | | ⟦line⟧ | 3,570 From the sale value of a piece of land | | | ⟦line⟧ | 60 Samarra Synagogue | | | | From the sale value of the car belonging | | | 500 | 573 to the Council | | | | 37642 620
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- 14 - B - Statement of Income and Expenditure 1 - Ketubot Fees - 4356.370 Dinars I have matched the lists received from the "Maqdish" with the corresponding receipt stub books and found them consistent except for the following receipts whose copies were incomplete. Receipt No. 5864 dated 28-3-50 - Ketubot serial 437 - Fee 6.000 Dinars Receipt No. 5903 dated 30-3-50 - Ketubot serial 480 - Fee 6.000 Dinars Receipt No. 5904 dated 30-3-50 - Ketubot serial 481 - Fee 10.500 Dinars I noticed a discrepancy between the dates of the lists and the dates of depositing their amounts at the bank, ranging between one and two weeks - and I see it advisable to avoid this delay. I have not reviewed the regulations concerning the Ketubot fees which were collected on the basis of 1 percent of the original Ketubot amount after deducting 2 and a half percent (two and a half percent) deducted by the Maqdish for his fees (except for Ketubot up to 75 Dinars and Ketubot of the Rabbi's students which are exempt from fees). 2 - Rents - 3570.000 Dinars This amount represents the rents for the current year 1949-1950 for the properties belonging to the Lay Council according to the property register and as shown in the records. 3 - Community Administration Expenses Most of the expenses mentioned above were supported by receipts except for some petty expenses 4 - Slaughterhouse Expenses Salaries - I had mentioned in my report dated 10 August 949 regarding the accounts of the year ending on 31 March 1949 about the amounts deducted from the salaries of some employees and adding them to the salary of the head of the slaughterhouse without obtaining the necessary receipts on how to dispose of such amounts. The accounts proceeded in this manner until the month of December 949 and I have reviewed the details of how the deduction amounts were handled for the four months ending on 31 March 950 and I regret to state that they were not sufficient for auditing purposes. 5 - Miscellaneous Expenses - 485.326 Most of these expenses were not supported by receipts. Included among them were additional wages
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- 20 - C - Auditor's Report Regarding the budget of the fiscal year 1950 - 1951 Baghdad, October 25, 1951 Subject - Audit of the accounts of the Lay Council for the fiscal year ending March 31, 1951 His Excellency, the respected President of the Lay Council. Greetings, Based on your instructions, I have audited the accounts of the Israeli Lay Council in Baghdad for the fiscal year ending March 31, 1951, and I attach herewith the following:- 1 - Balance sheet of accounts as of March 31, 1951 2 - Income and expenditure account for the year ending March 31, 1951. I am satisfied that all the entries recorded in the registers during the year under discussion were made with the knowledge of the Vice President and based on decisions from your esteemed council, and that all expenditures were supported by proper receipts. Please accept my highest respect. Sincerely, Saleh Cohen D - Notes on the budget of the fiscal year 1950 - 1951 1 - Slaughter fees (Gabilla) amounted to 27,110 Dinars (twenty-seven thousand one hundred and ten Dinars) 2 - The Lay Council's share of marriage fees (Ketubot) amounted to 2241.547 (two thousand two hundred and forty-one Dinars and five hundred and forty-seven fils).
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A - Table of Revenues and Expenses Fils | Dinar | ⟦line⟧ | 4420 | Hospital Committee allocations for the fiscal year 1951-1952 950 | 3320 | To the Hospital Committee for the account of paying off the debts of Munir Elias Hospital 865 | 72 | Denaturalization and Deportation Committee 802 | 17 | Menashi Saleh Asylum 890 | 160 | Cemetery expenses (guarding fees and others) 27 | 1096 | General expenses for the Presidency of the Community 585 | 1257 | Slaughterhouse expenses 40 | 28 | Spiritual Council expenses ⟦line⟧ | 320 | Gratuities 146 | 1439 | Salaries of the Presidency of the Community employees 625 | 6367 | Ozery Dalim Association 699 | 556 | Pensioners 250 | 86 | School dispensaries 650 | 258 | Property taxes and insurance 300 | 100 | Expenses of the shrine of our master Al-Aziz (p) 336 | 81 | Expenses of the old Ezra Menahem Daniel playground 696 | 1350 | Frank Iny School ⟦line⟧ | 62 | Legal fees for the lawyer Karjieh Haskeil 609 | 68 | Legal fees for the Denaturalization and Deportation Committee house | | Deportation expenses for those whose Iraqi citizenship was revoked as follows:- ⟦line⟧ | 3525 | Fees for six planes at a rate of 587.500 dinars per plane 140 | 16 | Other expenses paid by the Iraqi Tourism Company 650 | 100 | Miscellaneous expenses (subsistence, transportation, stamps, and others) 790 | 3641 | | | Subtract the following:- ⟦line⟧ | 445 | The amount paid by some travelers directly to the Iraqi Tourism Company 500 | 719 | 274.500 The amount paid to the community by some travelers 290 | 2922 | 751 | 23887 |
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- 26 - C - Auditor's Report on the budget for the fiscal year 1951 - 1952 Baghdad on 10 - 5 - 1952 His Excellency the Respected President of the Lay Council - Baghdad Subject - Auditing the accounts of the Lay Council for the fiscal year 51-52 ending on March 31, 952 After greetings and respect Based on your letter No. C - 805 - 52 dated 8 - 2 - 1952, I have audited the accounts of the Lay Council for the fiscal year ending on 31-3-1952. Therefore, I attach herewith the following tables along with my audit observations. 1 - Table of the general budget as it stood on 31-3-1952. 2 - " Account of revenues and expenditures incurred during the mentioned year. Audit Observations A - Expenditures 1 - I have examined all expenditure vouchers and confirmed that they were processed with the knowledge of the President or his deputy based on decisions from your esteemed council. I have also verified that these expenditures are supported by receipts from the beneficiaries, except for the following: Amount Spent | Date of Expenditure | Entity of Expenditure 72.865 Dinars | 13-4-1951 | Nationality Revocation Committee, for petty expenses as detailed below 12.475 | | Petty expenses for the month of July 1950 29.530 | | " " " August 1950 20.860 | | Car repair 11.822 Dinars | 13-4-1951 | Expenses of the Menashi Saleh Shelter 3.750 " | 13-4-1951 | Dispensary insurance from 1-1-51 to 1-1-1952 28.075 " | 9-7-1951 | Hebra Qadisha Society regarding property tax for house 17-41 M - 141 2 - During the month of March 1952, an expenditure of 150 Dinars was recorded, allocated to be spent on school students on the occasion of the holiday. However, the actual amount spent up to the date of the audit, submitted by the committee formed for this purpose, amounted to 123.189 Dinars, and I have viewed its receipts according to due process. As for the remaining amount of 26.811 Dinars, it is still in the community treasury as cash without any entry in the books. There are also other similar amounts deposited in the community treasury as trusts under the names listed below, so I find it advisable to record these amounts in the account books according to due process. Amount | Name 12.000 Dinars | Midhat Abdullah 23.500 Dinars | Social studies teachers 3 - The contract registrar was paid, in addition to the salary allocated to him, 2 and a half percent of the yield of the Kanyut revenues, and I have not seen a decision from the Lay Council for this expenditure.
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- 31 - Summary of Accounts for the period from 1-4-1952 to 30-1-1953 ⟦line⟧ 30 ⟦line⟧ D - Notes on the budget of the fiscal year 1951 - 1952 1 - Slaughter fees (Al-Ghaboula) decreased to 7981.666 Dinars. 2 - Marriage fees (Ketubot) decreased to 534.544 Dinars. 3 - Since the esteemed Ministry of Interior has entrusted the task of deporting the remaining persons whose Iraqi citizenship was revoked to this Presidency, given the dissolution of the Revocation and Deportation Committee and given the presence of (250) persons who have not yet been deported, with most of them unable to pay for airfare, as a portion of them are prisoners who have completed their sentences, this Presidency has therefore, as assigned by the esteemed Ministry of Interior, undertaken the task of deporting them. Deportation expenses during this fiscal year alone reached (2922.290 Dinars). 4 - The burdens placed on the Community Administration have increased, due to the dissolution of most sub-institutions such as the Spiritual Council, the Schools Committee, and the Hebra Kadisha Society (Preparation and Shrouding), and the work of those institutions is now being performed by the Community Administration. 5 - Since the competent authorities have entrusted the task of providing community members with certificates proving their personal status to this Presidency, for the purpose of providing them with IDs confirming non-revocation of Iraqi citizenship or for other purposes, we have been keen to provide them as quickly as possible while facilitating their transactions, a matter witnessed by every person who visited the Community Presidency. 6 - The Community Presidency paid an amount of 6367.625 Dinars to the Ozer Dalim Society (Aid for the poor and needy) to be spent on the poor and needy and their livelihood. 7 - Given the demands of the creditors of Meir Elias Hospital to settle their debts, this Presidency has paid to the aforementioned hospital an amount of (3320.150 Dinars) for the purpose of settling a portion of those debts, this is in addition to its payment of the annual allocations amounting to (4420.000 Dinars).
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From 1-4-952 until 31-1-953 | Fils | Dinar Various sales (furniture, used timber, etc.) | 598 | 1194 From Nuriel School as follows :- | | 315.000 The annual rent of the school minus 10 percent | | for property tax | | 13.930 Repair expenses and others | 070 | 301 From Masuda Salman School as follows :- | | 270.000 The annual rent of the school minus 10 percent | | for property tax | | 170.865 Renovation of the school upon its receipt by the Ministry of Education | 099 | 135 Proceeds of Ketubbot fees | 350 | 166 From the endowment building of Noam and Toba Nuriel in Al-Senak as follows :- | | 1750.000 Rent of the building for the fiscal year 52-1953 | | 102.500 Expenses | 500 | 1647 On account of net income of Moshe Al-Kabir endowments for the fiscal year 52-1953 | 000 | 95 On account of net income of Masuda Salman endowments for the fiscal year 52-1953 | 000 | 110 On account of net income of Masuda Isaac Shamoon endowments for the fiscal year 52-1953 | 000 | 195 From the Shamash endowments account as follows :- | | 1493.174 On account of the net income of the mentioned endowments for the fiscal year 52-53 | | 079.197 Expenses until 31-1-1953 | 095 | 1296 From the Midrash endowments account as follows :- | | 850.562 On account of the net income of the mentioned endowments for the fiscal year 52-53 | | 669.279 Expenses until 31-1-1953 | 893 | 570 From the Tomchei Torah endowments account as follows :- | | 1044.414 On account of the net income of the mentioned endowments for the fiscal year 52-53 | | 30.180 Expenses until 31-3-1953 | 234 | 1014 From Laura Kadoorie School as follows :- | | 900.000 The annual rent minus 10 percent for property tax | | 20.330 Restoration expenses and others | 670 | 879 Carried forward | 545 | 7569
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- 39 - for the transfer of the guardianship over the endowments of the late Ezra and Heskel Menachem Daniel to the Lay Council of this community, but the truth is that the revenues of the aforementioned endowments are stipulated to be spent on establishing the educational and health institutions mentioned in the endowment deed - which is a difficult matter to achieve at the present time - a matter that has led to the community not benefiting from those revenues. 8- Since the greater part of the cemetery is not fenced, and in view of the violations occurring against the sanctity of the cemetery, the Lay Council decided in its session held on 5-9-952 to fence the cemetery, and the necessary expenses for that were estimated at approximately (from 12,000 Dinars to 15,000 Dinars). However, the occurrence of unexpected expenses - such as deportation expenses - prevented the implementation of this project. While I regret the failure to complete this fencing, given the lack of financial appropriation for its implementation, I place the implementation of this project as a debt on the neck of every individual of this community, whether a member of the Council or outside it, and that they exert everything they can to bring this project into existence. And success is from God. Heskel Daoud Shemtob Acting Head of the Community President of the Lay Council