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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 31-1-1953 ⟦line⟧ 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 English 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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My dear brothers, Greetings, The movement to revoke Iraqi citizenship from the majority of the members of this community has had a total impact on the status of the community in terms of its law, regulations, institutions, and administration, which led to the suspension of some provisions of the aforementioned law and regulations. The leadership of the community has consulted the esteemed Ministry of Justice, presenting some solutions necessitated by the need to manage the community's affairs. However, the esteemed Ministry indicated the necessity of amending the Community Law No. 17 of 1931 and its Regulation No. 36 of 1931 in a way that makes them consistent with the emerging developments. The leadership of the community is on its way to submitting the necessary amendments to the aforementioned law and regulation for legislation by the competent authorities. We had wished to withdraw from practicing our duties, but for fear of the collapse of the community's entity and to preserve its rights, we have remained diligent in our work until the completion of the amendment of the law and the aforementioned regulation, so that others may take over the responsibility that we accepted to bear throughout this period. We have continued our work based on Article 31 of the Community Regulation No. 36 of 1931, and the esteemed Ministry of Justice was informed of this by letter No. T-2688-52 dated August 20, 1952. A group of members of this community has begun spreading rumors and baseless talk, aiming to obstruct the progress of the community leadership's work at a time when it would have been more appropriate for that group to cooperate with this leadership, which accepted responsibility in such difficult circumstances that are unprecedented in the history of this community. We have endured all those rumors directed by that group, as long as we are performing our duty according to what the law and conscience require, guided in all of that by the general interest of the community. The community leadership was forced to publish its accounts, in view of the recent uproar that occurred as a result of Mr. Naeem Ibrahim Zubaida (member of the Lay Council) issuing a statement distributed to the members of this community in various synagogues on October 2, 1952, the text of which we publish below: ⟦line⟧ Statement of the Plain Truth My dear brothers, members of the Mosaic community, Greetings and respect, Based on the urgent pleas from the majority of the community members requesting the admission of their children into the Frank Iny and Shamash schools for free, given their tight financial situation and extreme need, which led to their inability to pay school fees, and out of my feeling and zeal towards the members of the community and in response to their wishes, I submitted today a proposal in this regard to the Mosaic Lay Council, and this is its text: His Excellency the President of the Lay Council of the Mosaic Community, respected, Greetings and respect, I am pleased to inform you that many people from this community have approached me, and they are in a regrettable state of financial need, requesting to enroll their children in the community's schools for free. I have seen it as my humanitarian duty to provide them with actual assistance, so I ask you to cooperate with me by presenting this issue
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- 4 - to the esteemed Lay Council to take a decision to abolish school fees, especially since the financial conditions of the community are in a position that enables it to do so. Consequently, I hope a statement will be issued to inform the members of the community to reassure their desires in this regard. Please accept my highest respect and stay well. Sincerely, Naeem Ibrahim Zubaida Member of the Musawi Lay Council in Baghdad So, my dear brothers, I have performed my simple duty towards you, and the case is now presented before the esteemed Lay Council. I hope, with the help of the Almighty, that the aforementioned Council will take its urgent decision to approve my proposal to accept all students in these two schools free of charge, as a service to the members of the community who are in need of this assistance. God is the granter of success. Sincerely, Naeem Ibrahim Zubaida Member of the Musawi Lay Council in Baghdad 2 - 10 - 1952 ⟦line⟧ However, the inaccuracy of what was stated in the aforementioned statement and its contradiction of the truth was confirmed by the decision of the Lay Council taken at its session held on 5 - 12 - 1952, and it will also be confirmed by every person who reviews the financial situation of the community. We publish below the text of the sixth paragraph of the minutes of the session of the Lay Council held on 5 - 12 - 1952 regarding this subject: The letter received from Mr. Naeem Ibrahim Zubaida dated 2-10-1952 and registered under Lay Council incoming number 942 and dated 2-10-1952 was read, which included his proposal to abolish school fees for all male and female students, considering that (the financial conditions of the community are in a position that enables it to do so) according to his statement in his letter, and that was in the session of the Lay Council held on 17-10-1952 in which the Council decided to invite him specifically to attend the next session to benefit from his views on the subject of his referred letter and to enlighten the Council with his proposals in this regard. Indeed, the aforementioned member attended the session held by the Lay Council specifically for this purpose on 24-10-1952. After listening to the points he explained regarding the subject, it appeared to the Council that what the aforementioned member explained is contrary to the truth and reality, especially after reviewing the financial status of the Lay Council fund, and comparing the budgets of the Frank Iny and Shamash schools for the two academic years 951 - 952 and 952 - 953 and the large financial assistance provided by the Council to the two schools. It appears from a simple comparison of the two budgets that the deficit in the current academic year 952 - 953 is much more than it was in the previous academic year 951-952, knowing that the community's resources did not increase in this year, if they have not decreased due to the decrease in meat fees. We list below the budgets of the Frank Iny and Shamash schools for the two academic years 951 - 952 and 952 - 953 (knowing that the balance in the bank does not exceed 2000 Dinars):
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— 5 — Frank Iny School Academic Year | Revenues | Expenses | Deficit | Supplemented by its endowments or by the Lay Council | Dinar Fils | Dinar Fils | Dinar Fils | Dinar Fils 951-952 | 5436 485 | 8494 027 | 3057 542 | 3057 542 from the Lay Council endowments Shamash School | | | | 951 952 | 666 000 | 2933 609 | 2270 609 | ( 1566 047 from its endowments | ( 704 562 from the Lay Council endowments From this, it is evident that the amounts with which the Lay Council assisted the two schools reached 3762.104 Dinars. As for the year 952-953, its budget is still estimated and has not yet been realized. It is as follows for the two schools: Revenues | Expenses | Deficit Dinar Fils | Dinar Fils | Dinar Fils 5250 000 | 13648 000 | 8398 000 From this, it appears that the amounts the Lay Council must assist the two schools with reach about double what it assisted with in the previous academic year. This is while knowing that its revenues have decreased and will inevitably decrease due to the reduction in meat revenues. Therefore, and considering that what was stated in his aforementioned letter is not applicable, the Council decided to reject it and close the subject. Note that the school administration did not hesitate to accept any female or male student unable to pay tuition fees for free, and also exempted them from transportation fees as well. For your information regarding the financial situation of the community and its accounts, and in view of the absence of a General Council, we have published this financial report which includes the following: 1 — Budget for the fiscal year 49-1950 2 — Budget for the fiscal year 50-1951 3 — Budget for the fiscal year 51-1952 4 — Budget for the period from 1-4-1952 to 31-1-1953 — First — Budget for the fiscal year 49 — 1950 Introduction: Most of this fiscal year falls within the term of the previous Lay Council, and the current Lay Council is not responsible for it as it was elected on 5-12-1949. However, we have published it within this financial report due to it not being ratified by the General Council at the time, and it is as follows:
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A - Account of Income and Expenses for the year Income | Fils Dinar | Fils Dinar From midwife fees | ... | 28.610 From Ketubot fees | 370 | 4.356 From certificate donations | 750 | 472 and divorce lines | | From rents | | Rent of Khan al-Shorja | ... | 725 Rent of Arsat Sha'shua | ... | 120 Rent of Al-Taawun Building | ... | 2.625 Rent of Al-Majzara Cafe | ... | 500 Rent of the Madharin Factory | ... | 500 ⟦line⟧ | ... | 3.570 From the sale value of a piece of land | | Samarra Synagogue | ... | 60 From the sale value of the car belonging | | to the Council | 500 | 573 37642 620
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Ending March 31, 1950 Expenses Dinar | Fils | Dinar | Fils Community Administration | | | | To Salaries | 177 | 1.832 | | To Cost of Living Allowances | 250 | 452 | | To Miscellaneous Expenses | 163 | 2.441 | 590 | 4.725 To the Spiritual Council | | | 868 | 2.386 To the Slaughterhouse | | | 497 | 4.000 Religious Councils | | | | To Yeshivot Salaries | 200 | 579 | | To Cost of Living Allowances | 500 | 304 | | To Pensioners' Salaries | 136 | 705 | | To Cost of Living Allowances | 750 | 217 | | To Needy Salaries | 327 | 201 | | To Cost of Living Allowances | 750 | 185 | 663 | 2.193 School Allocations | | | 000 | 14.225 Hospital Allocations | | | 000 | 4.327 Charitable Institution Allocations | | | | To Church Committee Allocations | 000 | 28 | | " Aid to Tokhi Torah Society | 000 | 170 | | " Aid to Girls' Charitable Sewing Society | 000 | 150 | | " Aid to Karrada Kindergarten | 000 | 60 | | " Aid for Assisting the Poor | 300 | 66 | | " Cemetery Guarding | 000 | 90 | | " Gratuities | 000 | 62 | 300 | 626 Miscellaneous Allocations | | | | To the Primary School in Amara | 000 | 200 | | " Additional Allocations for Schools | 000 | 500 | | " School Employees' Reserve Fund | 000 | 500 | 000 | 1.200 To Purchase of Furniture | | | 000 | 87 To Property Tax and Insurance | | | 500 | 315 To the amount paid to the Liwa Treasury for encroachment on lands adjacent to cemeteries | | | 798 | 296 To Surplus of Income over Expenses according to the General Budget | | | 404 | 3.258 ⟦line⟧ | | | 620 | 37.642
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B - General Budget as it is Liabilities Fils Dinar | Fils Dinar | Fils Dinar Endowments (See opposite side) 1 - Account of Rifqa Daniel Endowment for the account of hospitals Original endowed amounts with net accumulated revenues until 31 8041 132.4 March 1949 Add 490 373 Dinars rent allowance, value of debris and surpluses Iraqi Loan Deduct: 33 96 Dinars property tax and reconstruction expenses and insurance 4,223_991 91-187 303 282 000 186 Dinars loss on sale of part of Iraqi Loan bonds 2 - Account of Isaac Hayyim Synagogue 600 917 The amount received from the Capital Secretariat with loan interest until 31 March 1949 800 1,435 The amount received during the year with loan interest 200 2,353 Deduct: 155 000 Dinars transaction follow-up fees 400 2,138 000 215 600 000 Dinars paid to ⟦illegible⟧ for reconstruction purposes 3 - Account of the burnt Shorja Khan 595 19.1 The amount received from the insurance company with loan interest until 31 March 1949 190 1,039 595 19 Surpluses received during the year from loan bonds Iraqi 4 - Account of Al-Khalidiya lands endowment for the account of Rima Khedouri Hospital 400 656 The amount of the check received from the Directorate of General Endowments for land expropriation 431 662 031 6 Surpluses received from Rafidain Bank for the above amount 5 - Account of Al-Huwaidi Synagogue Endowment 000 160 Rent for the period from 1-8-50 to 31-7-59 013 8,224 after it according to receipt vouchers
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On March 31, 950 Assets Fils Dinar | Fils Dinar | Fils Dinar Endowments (See opposite side) | | 1 - Assets of Rifka Daniel Endowment for the account of hospitals | | Cash at the Ottoman Bank - Baghdad (Special Account) | 591 | 229 50 bonds of the Iraqi Loan 2 percent for the year | ⟦...⟧ | 500 944 according to its cost | | Expenditure on the construction of the dispensary until March 31, 1950 | 400 | 3,429 Rental endowments - according to a promissory note (collected in | 991 | 4,223 000 65 April 1950) | | 2 - Assets of Isaac Hayim Synagogue Endowment | | 88 bonds of the Iraqi Loan 2 percent for the year 944 | 800 | 893 according to its cost | | Note: The balance of this endowment account, amounting to | | 1244.600 Dinars, is included within the account of | | the Community at the Ottoman Bank. | | 3 - Assets of the burnt Khan al-Shorja Endowment | | 98 bonds of the Iraqi Loan 2 percent for the year 944 | 150 | 995 according to its cost | | Note: The balance of this endowment account 440.040 | | Dinars is included within the account of the Community | | at the Ottoman Bank. | | 4 - Assets of Al-Khalidiya lands endowment for the account of hospital | | Reema Khedouri | | The amount deposited at the Ottoman Bank in fixed deposits | 400 | 656 Note: The balance of this endowment account, amounting to | | 60.31 Dinars, is included within the account of | | the Community at the Ottoman Bank. | | 5 - Assets of Al-Huwaidi Synagogue Endowment | | Promissory notes according to the amount on the side | ⟦...⟧ | 160 ⟦line⟧ | 341 | 6,929 Cash in hand and at the Ottoman Bank | | Cash with the Community Administration as a permanent advance | ⟦...⟧ | 100 Cash with the Spiritual Council as a permanent advance | ⟦...⟧ | 15 Cash at the Ottoman Bank - Baghdad | 228 | 2,785 228 2,670 ⟦line⟧ | ⟦line⟧ | ⟦line⟧ Carried forward | 569 | 9,714
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Continued - (B) General Budget as it is Dinar | Fils | Dinar | Fils 8224 | 013 | | | Brought forward Credit Accounts 2,302 600 The loan from Nuriel School - remaining balance on 31 March 1950 2,402 600 100 000 Insurances received from the Ghabila contractor for water expenditures for the year 950 - 1951 Revenues belonging to future years 375 ⟦line⟧ Dinars in cash 725 ⟦line⟧ 350 ⟦line⟧ Dinars promissory notes - rent of Khan Al-Shorja from 1-4-50 until 31-3-1951 220 ⟦line⟧ Dinars in cash 940 ⟦line⟧ 720 ⟦line⟧ Dinars promissory notes - rent of Shamshua plot from 1-4-1950 until 31-1-1958 3260 ⟦line⟧ Dinars in cash 32,610 ⟦line⟧ 29350 ⟦line⟧ Dinars promissory notes - Ghabila revenues for the year 1950 - 1951 35 ⟦line⟧ Dinars in cash 34,330 ⟦line⟧ 55 000 20 ⟦line⟧ Dinars promissory notes - rent of the Slaughterhouse Cafe 1950 - 1951 Schools Committee 800 ⟦line⟧ The loan given to Rachel Shahmoon School (as in the opposite side) 44,956 612
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On March 31, 1950 Fils Dinar | Fils Dinar | Previous 569 9,714 Income and Expenditure Account | | Accumulated deficit up to March 31, 1949 | 194 4,448 | Deduct excess of income over expenditure for the year ended | 404 3,258 | 790 1,189 31-3-1950 | | 80 Iraqi Loan Bonds 2 percent for the year 1944 | 000 752 | - According to their cost | | Deduct - Surpluses received on these bonds | 000 16 | 000 736 Debit Accounts | | Loan to the Midrash (on account of 1950 - 51 allocations) | 000 200 | Endowments of Hadiya and Munshi Saleh School - excess of expenditure | 772 443 | over income up to March 31, 1950 | | National School Reconstruction Account: | | 2490 Dinars 476 total spent up to 31 | | March 1950 | | Deduct - | | 1000 Dinars received from the Schools Committee | | 104 Dinars value of selling debris | 000 1104 | 476 1386 Sundry Debts - | 005 777 | 253 2,807 Insurances | | With the Telephone Directorate and the Electricity Company | | 000 69 Loan Bonds - | | 000 30,440 Income and Expenditure Account | | Accumulated deficit up to March 31, 1949 | 194 4,448 | Deduct - excess of income over expenditure for the year ended | | March 31, 1950 according to the income and expenditure account | 404 3,258 | 760 1,189 for this year | | Rachel Shahmoon School | | Loan from the Schools Committee (as on the opposite side) | 000 800 | ⟦line⟧ 612 44,956
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— 12 — C — Auditor's Report Regarding the Budget for the Fiscal Year 949 — 950 Baghdad, December 4, 1950 His Excellency, the President of the Lay Council, the Respected Baghdad After greetings, Based on your instructions, I have audited the books and accounts of the Lay Council of the Jewish Community in Baghdad for the year ending March 31, 1950. Attached herewith are the income and expenditure accounts for the year under review, along with the general balance sheet as it stood on March 31, 1950, and I list below my observations regarding these accounts: A — General Balance Sheet: 1 — Endowments Account I have shown separately in this balance sheet the details of the liabilities and assets of the endowments registered in the accounts of the Lay Council — and it appears from this account that the liabilities exceed the assets by an amount of 1294.671 Dinars. This difference represents cash assets included within the community's account at the Ottoman Bank — and it would have been advisable to deposit such amounts separately for the purpose of considering their investment for the benefit of the endowments. The loan bond assets belonging to these endowments were recorded at their cost, while the prevailing market prices for them as of March 31, 1950, were much lower than the cost price. 2 — Loan from Nouriel School — 2302.600 Dinars I have reviewed a letter from the director of the Albert David Sassoon School showing the following details: Principal of the loan 3100.000 Dinars Surplus 2325.000 Dinars ⟦line⟧ 5425.000 Dinars Paid up to 31-3-50 1395.000 Dinars ⟦line⟧ Remainder 4030.000 Dinars I have learned that the remaining amount should be repaid over a period of 26 years as follows:— 26 annual installments of the loan principal at 88.600 Dinars per year 2303.600 Dinars 26 annual installments of the surplus principal at 66.400 Dinars per year 1726.400 Dinars ⟦line⟧ 4030.000 Dinars
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- 13 - 3 - Promissory Notes - ⟦line⟧ 30,430 Dinars The notes due to date have been paid except for the following notes: - Debtor | Amount | Due Date | Fils Dinar | Al-Ghayla Contractor | 1467 500 | 15-8-950 Al-Ghayla Contractor | 1467 500 | 30-8-950 Al-Ghayla Contractor | 1467 500 | 30-9-950 Al-Ghayla Contractor | 1467 500 | 30-10-950 | ⟦line⟧ 5870 Dinars | Muzahim Ahmed | 20 000 | 1-8-950 I am unable to express any opinion on the amount that may prove to be uncollectible from the expired notes, the impact of which affects the current year's revenues. 4 - Cash in the possession of the Community - ⟦line⟧ 100 Dinars - as a permanent advance Cash with the Spiritual Council - ⟦line⟧ 15 Dinars - as a permanent advance I did not count the amounts mentioned above on March 31, 1950. 5 - Investment Account - from the original rent of Khan Al-Shorja for the year 1950-51 Cost of 80 Iraqi Loan Bonds 2 percent for the year 1944 - ⟦line⟧ 5752 Dinars As I have indicated elsewhere in this report, the prevailing market prices for these bonds on March 31, 1950, were much lower than the cost price. 6 - Debit Accounts Listed below for the Council's information are the debit accounts that are still outstanding to date and which deserve attention in taking the necessary measures for their collection. Suspense accounts of Hadiya Munshi Saleh School - 443 772 Dinars Credit Payments Mr. Munir Dangoor ⟦line⟧ 158 250 Dinars Al-Masri Synagogue ⟦line⟧ 5 000 Water fees for the Gut Factory ⟦line⟧ 10 000 Gurji Heskel, Lawyer ⟦line⟧ 30 000 Capital Secretariat - for electricity of the slaughterhouse for the year 49-50 ⟦line⟧ 103 680
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— 14 — B — Revenue and Expenditure Account ⟦line⟧ 1 — Ketubbah Fees — 4356.370 Dinars I have cross-checked the lists received from the "Maqdish" with the corresponding receipt copy books and found them consistent, except for the following receipts whose copies were incomplete. Receipt No. 5864 dated 28-3-50 — Ketubbah sequence 437 — Fee 6.000 Dinars Receipt No. 5903 dated 30-3-50 — Ketubbah sequence 480 — Fee 6.000 Dinars Receipt No. 5904 dated 30-3-50 — Ketubbah sequence 481 — Fee 10.500 Dinars I have 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. I believe it is advisable to avoid this delay. I have not reviewed the regulations regarding Ketubbah fees, which were collected on the basis of 1 percent of the original Ketubbah amount, after deducting 2 and a half percent (two and a half percent) deducted by the Maqdish as his fees (except for Ketubbahs up to 75 Dinars and Ketubbahs for Rabbinical students, which are exempt from fees). 2 — Rents — 3570.000 Dinars ⟦line⟧ 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 ⟦line⟧ Most of the expenses mentioned above were supported by receipts, except for some petty expenses. 4 — Slaughterhouse Expenses ⟦line⟧ Salaries — I had mentioned in my report dated August 10, 1949, regarding the accounts for the year ending March 31, 1949, about the amounts deducted from the salaries of some employees and added to the salary of the head of the slaughterhouse without obtaining the necessary receipts regarding how such amounts were handled. The accounts continued in this manner until the month of December 1949, and I have reviewed the details of how the deduction amounts were handled for the four months ending March 31, 1950, and I regret to state that they were not sufficient for auditing purposes. 5 — Miscellaneous Expenses — 485.326 ⟦line⟧ Most of these expenses were not supported by receipts. They included overtime pay.
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— 15 — A fixed monthly allowance (also without receipts) paid to some employees of the Majoura who receive salaries from the community administration separately. I have no other remarks worth mentioning. Please accept my highest respect. Sincerely, Saleh Cohen E - Remarks on the budget for the fiscal year 1949-1950 1 - Slaughter fees (Gabelle) reached 28,610.000 Dinars. 2 - The Lay Council's share of marriage fees (Ketubot) reached 4,356.370 Dinars. 3 - The expenses of the former Head of the Community for the period from February 1, 1949 (the date of his re-election as Head of the Community) until December 1949 (the date of his resignation from his post) reached 2,133.427 Dinars, detailed as follows: Fils | Dinar | 250 | 790 | Salaries for eleven months on the basis of 72.750 Dinars monthly 275 | 454 | Unforeseen expenses (meat preservation) according to checks to his order 302 | 143 | Cigarettes and refreshments 600 | 445 | Expenses for his private car ... | 300 | Hospitality allowance for the year 49-1950 allocated to him personally ⟦line⟧ | ⟦line⟧ | 427 | 2133 | Only two thousand one hundred thirty-three Dinars and four hundred twenty-seven fils and no more. 4 - The Hospital Management Committee, chaired by Mr. Sassoon Abed, left a debt of 10,937.000 Dinars according to Meir Elias Hospital letter No. 1205 dated 11-13-1950. This debt must be paid by the Lay Council. The Lay Council has paid the largest part, as will be detailed in the following pages.
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Second - Budget for the fiscal year A - Table of Revenues and Expenditures Fils | Dinar ⟦line⟧ | ⟦line⟧ | School allocations as follows: - | 750 | Albert David Sassoon School - | 1150 | Rachel Shahmoon School - | 800 | Masood Salman School - | 3250 | Menashi Saleh School for Boys - | 300 | Private Secondary School for Girls - | 1100 | Midrash School - | 300 | National School - | 300 | Laura Kadoorie School - | 7950 | ⟦line⟧ - | 400 | Allocations for school eye clinics - | 4475 | Schools Committee - | 4327 | Hospitals Committee - | 100 | Charitable Sewing Association for Girls - | 112 | Tokhi Torah Association - | 109 | Gratuities 420 | 966 | Denaturalization and Deportation Committee - | 200 | Ozri Dalim Association 514 | 2494 | Salaries of the Community Presidency staff 556 | 2301 | Spiritual Council 094 | 3318 | Slaughterhouse 975 | 619 | Yeshivot 008 | 1201 | Pensioners 530 | 245 | The Needy 175 | 325 | Property tax, insurance, and salary additions - | 55 | Karrada Kindergarten 466 | 101 | Cemetery Guarding 427 | 679 | General expenses of the Community Presidency 165 | 29981 | ⟦line⟧ 341 | 2769 | Surplus resulting from the excess of revenues over 506 | 32750 | Expenditures
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Finance 1950-1951 For the fiscal year 1950-1951 Fils | Dinar - | 27110 | Al-Ghabila commitment fee for the fiscal year 1950-1951 547 | 2241 | Correspondence revenues - | 529 | Donations for divorce lines and certificates 959 | 2869 | Rental revenues 506 | 32750 ⟦line⟧ 506 32750 ⟦line⟧
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B - General Budget (Financial Position) Fils | Dinar ... | 800 | Loan of Rachel Shahmoon School 228 | 58 | Cash at the Ottoman Bank for the account of Rifka Menahem Daniel Waqf 686 | 659 | Fixed deposit at the Ottoman Bank ... | 893 | Iraqi Loan Bonds for the year 944 (88 bonds for the account of Isaac Hayim Synagogue) 150 | 995 | Iraqi Loan Bonds for the year 944 (98 bonds for the account of Khan al-Shorja) ... | 84 | Deposit account ... | 11930 | Promissory notes 840 | 2650 | Hospitals Committee (for the account of the National School reconstruction) 733 | 7138 | Balance at the Ottoman Bank ... | 100 | Cash with the community accountant "as a permanent advance" ... | 15 | Cash with the Spiritual Council "as a permanent advance" ... | 720 | Iraqi Loan Bonds for the year 944 "80 bonds for the account of the community" 250 | 158 | Mr. Meir Dangour 620 | 503 | Hadiya Munshi Saleh School for Girls ... | 30 | Lawyer Gurji Heskel ... | 10 | Water fees for the intestines factory 870 | 77 | Amanat al-Asima (Capital Municipality) 177 | 26825 | ⟦line⟧ 177 | 26825 | ⟦line⟧
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As of March 31, 1951 Fils | Dinar ⟦line⟧ | 800 | Schools Committee Loan 228 | 58 | Waqf of Rifka Menahem Daniel 717 | 665 | Hospitals Committee (Fixed Trust Account) 921 | 2127 | Isaac Hayim Synagogue 600 | 2302 | Loan from Nouriel School 790 | 1058 | Account of the Burnt Khan Al-Shorja ⟦line⟧ | 820 | Rent of Shashoua plot until the year 1958 - | 160 | Waqf of Al-Huwaidi Synagogue - | 85 | Shop from the Al-Taawun building 500 | 62 | Rent of the Slaughterhouse Cafe for the year 1951-1952 500 | 16447 | Gabila commitment for the year 1951-1952 90 | 16 | Habib Hammo 750 | 49 | Yona Ibrahim Jumaa - | 24 | Wadih Banni 281 | 33 | Income Tax - | 400 | Suspended allocations for the Hospitals Committee 075 | 25 | Surplus water from the Slaughterhouse Deficit and Surplus account as follows 790 1189 Deficit balance on 1-4-1950 Surplus for the fiscal year 1950-1951 as follows :- 341 2769 Surplus resulting from the increase of Revenues over Expenditures 915 | 1687 | 705 | 2877 | 364 | 108 Allowance from building costs | The National School 177 | 26825 | ⟦line⟧
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— 21 — Thirdly Budget Fiscal Year 1951 – 1952 The School ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ Ending on March 31, 1952 721 669 ⟦illegible⟧ 18 333 165 71550 ⟦illegible⟧ 057 433 ⟦illegible⟧ 62 ⟦illegible⟧ 83 ⟦illegible⟧ 785 005 ⟦illegible⟧ 5256 ⟦illegible⟧ ⟦illegible⟧ 21 041 ⟦illegible⟧ ⟦illegible⟧ 001 053 ⟦line⟧ 087 1367 ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ 477 005 317 005 ⟦illegible⟧ 886 2336 ⟦line⟧ 2297 082 758 73887 78832 157 ⟦line⟧
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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 Expenditures Fils | Dinar - | 4420 | Allocations of the Hospitals Committee for the fiscal year 1951-1952 950 | 3320 | To the Hospitals Committee for the account of settling the debts of Munir Elias Hospital 865 | 72 | Denaturalization and Deportation Committee 802 | 17 | Menashi Saleh Shelter 890 | 160 | Cemetery expenses (guarding fees and others) 27 | 1096 | General expenses of the Community Presidency 585 | 1257 | Slaughterhouse expenses 40 | 28 | Spiritual Council expenses - | 320 | Gratuities 146 | 1439 | Salaries of the Community Presidency employees 625 | 6367 | Ozri Dalim Association 699 | 556 | Pensioners 250 | 86 | School clinics 650 | 258 | Property taxes and insurance 300 | 100 | Expenses of the Shrine of our Master Ezra (PBUH) 336 | 81 | Expenses of the old Ezra Menahem Daniel playground 696 | 1350 | Frank Iny School - | 62 | Litigation expenses for lawyer Korgieh Heskel 600 | 68 | Litigation expenses for the house of the Denaturalization and Deportation Committee 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 spent by the Iraqi Tourism Company 650 100 Miscellaneous expenses (subsistence, transport, stamps, etc.) 790 | 3641 Deduct the following:- ⟦line⟧ 445 The amount paid by some travelers directly to the Iraqi Tourism Company 500 719 500 274 The amount paid to the community by some travelers 290 | 2922 751 | 23887
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For the fiscal year 1951 - 1952 Fils | Dinar 666 | 7981 | Gabila commitment fee for the fiscal year 51 - 1952 967 | 2976 | Rental revenues 544 | 534 | Kutbuth revenues — | 200 | Donations for certificates and divorce papers 500 | 1160 | From Meir Eliyahu Synagogue account 909 | 4652 | From the mixed schools account (see the special appendix for schools) 102 | 3055 | From the synagogues account (sales of furniture, debris, etc.) From the account and revenues of Tomchei Torah endowments as follows: 500 | 754 | Annual revenues 644 | 434 | Expenses "property taxes and others" 856 | 319 | ⟦line⟧ From the rental account of Laura Kadoorie School as follows: — | 900 | Annual rent minus 10 percent for property tax 779 | 230 | Deducting insurance and school renovation expenses for electricity, pipes, guard gratuity, and guarding fees for Alliance schools and others 221 | 669 | ⟦line⟧ 765 | 21550 | ⟦line⟧ 986 | 2336 | The deficit resulting from the excess of expenses over revenues 751 | 23887 | ⟦line⟧
Archival unit 24
B - General Budget (Financial Position) Fils | Dinar | ... | 800 | Loan of Rachel Shahmoon School 036 | 89 | Deposit Account 335 | 661 | Ottoman Bank (Fixed Trust Account) 800 | 893 | Iraqi Loan Bonds for the year 944 (for Isaac Hayim Synagogue account) ... | 10 | Al-Zikfl Guardianship 934 | 250 | New Ezra Menahem Daniel Playground 160 | 54 | Rima Khedouri Hospital 413 | 8148 | Balance at the Ottoman Bank 750 | 2130 | Notes Receivable ... | 100 | Cash with the Accountant (Permanent Scout) 250 | 158 | Mr. Munir Dangoor ... | 70 | Permanent Advance at Frank Iny School 552 | 484 | Hadiya Mafshi Saleh School for Girls 930 | 125 | Amanat Al-Asima (Municipality) ... | 10 | Water fees for the Gut Factory ... | 10 | Muhammad Hassan al-Suri "Teacher at Frank Iny School" ... | 84 | Reuben Heskel Ezra "Former Accountant" 340 | 3068 | Israeli Hospitals Committee "National School Reconstruction Account | | and X-ray Account" 910 | 105 | Hebra Kadisha Society Surplus and Deficit account as follows:- 915 1699 Surplus balance on 1-4-51 plus an amount of 12 dinars for a check not received from the bank and recorded as revenue 986 2336 The deficit resulting from the excess of expenses over revenues during the year 071 | 637 | ⟦line⟧ 481 | 17892 | ⟦line⟧
Archival unit 25
As of March 31, 1952 Fils | Dinar | - | 800 | Schools Committee Loan 600 | 2302 | Nouriel School Loan 336 | 667 | Hospitals Committee (Fixed Trust Account) - | 90 | Blind School 504 | 85 | Saleh Sassoon Daniel School in Hilla - | 132 | Sewing Charitable Society 107 | 1402 | Net income of Shamash Endowments for the fiscal year 1951-1952 778 | 796 | Net income of Midrash Endowments for the fiscal year 1951-1952 - | 102 | Naqqar Endowments (three shops) - | 160 | Al-Huwaidi Synagogue Committee 511 | 2145 | Isaac Hayim Synagogue 640 | 798 | Account of the burnt Khan Al-Shorja Endowment - | 700 | Rent of Shashoua plot until 31-1-1958 500 | 62 | Rent of the Slaughterhouse Cafe for the fiscal year 1952-1953 - | 750 | Rent of Khan Al-Shorja for the fiscal year 1952-1953 895 | 14 | Slaughterhouse water fees - | 400 | Waheeb Al-Faraj, Ghabila contractor - | 100 | Ismail Mahdi Bazzaz (Tenant of Khan Al-Shorja) - | 30 | Al-Hajj Ali Karam Hamka (Tenant of the Al-Ta'awun Building basement) 750 | 49 | Yona Ibrahim Juma'a 900 | 16 | Habib Hammo - | 24 | Wadi' Banni (Blowing contractor at the slaughterhouse) 930 | 6261 | Noam and Toba Nouriel Endowment ⟦line⟧ | ⟦line⟧ | ⟦line⟧ 481 | 17892 | ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧