AI English Translation, Pages 1-25
Budget of accounts for the Khayru Charity Association for the city of Sulaymaniyah ending on 12/31/1959
Expenses | Dinar Fils | Dinar Fils
Equipment and cleaning | 137/990 |
General expenses | 226/776 |
Salaries | 1397/100 |
Income tax | 74/450 |
The car and its accessories | 47/900 |
Court fees and legal fees | 100/000 | 1982/216
Deficit in the increase of revenues over expenses | | 178/984
Total | | 2161/200
Revenues | Dinar Fils | Dinar Fils
Rents | 1100/450 |
Equipment and cleaning | 1035/500 |
Subscriptions and subsidies | 25/250 | 2161/200
Total | | 2161/200
Financial position at the end of the fiscal year 1959
Dinar Fils | Dinar Fils
Balance in the bank | 1032/914 |
Balance in the safe | 10/167 | 1044/081
Value of oil bottles in the warehouse for a length of 50 cm at 5 Dinars per dozen | 250/000 |
Balance of remaining expenditure | | 1294/081
Dinar Fils | Dinar Fils
Balance carried forward from the previous year 1958 | 1295/597 |
Deduct loss during the year 1959 | 1/516 | 1294/081
Total | | 1294/081
Its value was increased on 12/16/1958 pursuant to the Rent Assessment Committee's decision No. 682/1958
Statement | Fils | Dinar
⟦line⟧
Annual depreciation of the building | 022/876 |
Annual land value | 277/326 |
Administrative expenses | 001/736 |
Annual maintenance | 053/27 |
Collection and gathering fees | 006/73 |
Annual real estate tax | 001/001 |
⟦line⟧
Total annual expenses for the property | 216/286 |
Net annual revenue | 383/827 |
⟦line⟧
Total | 600/113 |
⟦line⟧
Estimated annual rental value in 1956
Statement | Fils | Dinar
⟦line⟧
Annual expenses | 313/660 |
Net annual revenue | 731/801 |
Total | 185/330 |
⟦line⟧
Annual tax | 000/052 |
⟦line⟧
Total | 180/326 |
⟦line⟧
Note: The annual tax is at a rate of 5% of the estimated annual rental value
• Estimated annual expenses
Statement | Fils | Dinar
⟦line⟧
Annual depreciation | 053/001 |
Administrative expenses | 005/560 |
Annual maintenance | 052/852 |
⟦line⟧
Total | 600/113 |
⟦line⟧
Estimated annual rental value in 1958
Estimated annual expenses in 1958
Statement | Fils | Dinar
⟦line⟧
Annual expenses | 725/532 |
Net annual revenue | 215/1 |
Total | 180/326 |
⟦line⟧
Total | 280/326 |
⟦line⟧
Ministry of Interior
Directorate of Rights
Baghdad
Number - 17252
Date - 27 / 11 / 1954
To -
Applicants for the establishment of the Hebra Kadisha Association
Rabbi Sassoon Khadduri and his associates - Baghdad
Subject / Establishment of an association
With reference to your application submitted to us on 3 / 11 / 1954.
Based on the authority vested in us pursuant to paragraph (b) of Article
Six of the Associations Decree No. 19 of / 1954, we authorize you to establish an association in Baghdad
under the name (Hebra Kadisha Association) provided that you follow the provisions of the aforementioned decree and the bylaws attached to your application
after implementing the following in it -
1 - Replacing the word (five) mentioned in Article 13 thereof with the word (seven).
2 - Replacing the word (three) mentioned in Article 15 thereof with the word (four).
3 - Replacing the phrase (four years) mentioned in Article 17 thereof with the phrase (one year).
4 - Deleting paragraph (b) from Article 25 thereof.
5 - Adding the phrase (The amendment shall not be effective until after the Ministry of Interior approves it) to the end
of Article 28 thereof.
In addition to the above, we request that you invite the members of the association to a general meeting within one month
from the date of this letter to elect an administrative board for it as required by Article Seven of the Decree
and the above mentioned.
Signature / Said al-Qazzaz
Minister of Interior
A copy of it to -
Ministry of Social Affairs
Directorate of General Social Services
With reference to its letter No. 6427 dated 7 / 11 / 1954.
Directorate of General Police
With reference to its letter No. 8501 dated 8 / 11 / 1954.
Governorate of Baghdad Province
With reference to its letter No. 1019 dated 15 / 11 / 1954.
Mayoralty of the Capital
- 1 -
Internal Regulations of Hebra Qadisha
Introduction
Chapter One
Article One - These regulations shall be called the "Internal Regulations of the Hebra Qadisha Association."
Article Two - This association has absolutely no connection to politics.
Article Three - The purposes of this association are to carry out the preparation, shrouding, and burial of the deceased from
members of the Mosaic community and to provide and manage the necessary requirements for that.
Article Four - The center of the association is the headquarters of the presidency of the Israelite community in Baghdad, and it has a special seal with which
all its transactions are stamped.
Article Five - The association consists of the following:
A- The General Assembly
B- The Administrative Board.
Chapter Two
The General Assembly
Article Six - A member of the General Assembly is considered to be:
A - Every Mosaic individual who has paid an affiliation fee of no less than 250 fils and an annual subscription fee
of no less than 500 fils.
B - Anyone who has provided assistance or service to the association and has been granted the right of
honorary membership by the Administrative Board.
C - The President of the Israelite community in Baghdad and the members of the Lay Council
or whoever takes his place or performs his duties is considered a permanent member of the General Assembly.
Article Seven - A person shall not be a member of the association if they are:
A - Under eighteen years of age.
B - Convicted of bankruptcy and has not been legally rehabilitated.
C - Under interdiction and the interdiction has not been lifted.
D - Sentenced to imprisonment for a period of no less than one year for a non-political crime or convicted
of a crime involving moral turpitude.
E - Insane or demented.
Article Eight - Membership of a member shall lapse when the conditions of membership are no longer met.
Article Nine - The General Assembly shall hold its ordinary meeting in January of every year at the invitation
of the Chairman of the Administrative Board once to audit and approve its budget. The quorum is considered
achieved by the presence of the majority of members in ordinary and extraordinary meetings. When
a quorum is not achieved the first time, the meeting is postponed for ten days, and at this time
the quorum is considered achieved regardless of the number of members present, provided their number is not less
than ten.
Article Ten - The General Assembly is chaired by the Chairman of the Administrative Board or his deputy, and in their absence, the members
present shall elect from among themselves someone to chair the meeting. Decisions are taken by a majority of votes, and in the event of
an equality of opinions, the Chairman shall have two votes.
- 2 -
Article Eleven - The Board of Directors may call the General Assembly for an extraordinary meeting
when necessary or when it receives a written request signed by one-third of the members of
the General Assembly ⟦line⟧
Article Twelve - Functions of the General Assembly ⟦line⟧
A - Election of the Board of Directors.
B - Approval of the annual budget.
C - Consideration of matters referred to it by the Board of Directors.
D - Consideration of matters related to amending or changing the internal bylaws of the association.
Chapter Three
⟦line⟧
Board of Directors
⟦line⟧
Article Thirteen - The Board of Directors consists of seven members elected by the General Assembly from among
its members or from the founding members, provided that its president is a rabbi.
Article Fourteen - The Board of Directors meets following its election to elect the Vice President, the Secretary,
and the Treasurer from among its members.
Article Fifteen - The Board of Directors meets under the chairmanship of the President or his deputy and is considered convened if attended by
four of its members, and decisions are taken by a majority of those present, and in the event of a tie,
the President has two votes.
Article Sixteen - The Board of Directors shall keep a special book in which its decisions and minutes of its meetings are recorded,
and shall keep other legally required records.
Article Seventeen - The term of the Board of Directors is one year, and if the number of its members decreases due to the resignation
of some of them or for other reasons, the Board of Directors shall elect another member in his place
from those designated in Article Thirteen within a period not exceeding one month.
If three members of the Board of Directors resign at once consecutively, the
Board is considered dissolved, and the General Assembly meets to elect a new Board of Directors from
its members to complete the previous term.
Article Eighteen - If a member is absent for three consecutive sessions without a legitimate excuse, he shall be notified of the necessity
of attending the fourth session, and in case of non-compliance, he shall be considered resigned.
Article Nineteen - Functions of the Board of Directors ⟦line⟧
A - Carrying out the work of the association in accordance with its purposes stipulated in these bylaws.
B - Appointing and dismissing workers and employees, and determining and increasing their salaries in accordance
with the approved budget.
C - Spending within the budget schedule ⟦line⟧
Chapter Four
⟦line⟧
Association Funds
⟦line⟧
Article Twenty - Financial resources on which the association relies ⟦line⟧
A - Member subscriptions.
B - What is paid by the relatives and guardians of the deceased.
C - Its properties and endowments.
Article Twenty-One - The association may own such immovable property as it may take as its headquarters
and what is required for it to achieve its purposes and for its management ⟦illegible⟧
⟦illegible⟧
- 3 -
Article Twenty-Two - The association has a legal personality and it has the right to dispose of movable and immovable property as an owner disposes of their property.
Article Twenty-Three - The association's funds are kept at one of the banks determined by the Board of Directors in the name of the association, and no more than the amount determined by the Board of Directors may remain in the association's fund.
Article Twenty-Four - Checks and withdrawal papers are signed by the Chairman of the Board of Directors and the Treasurer jointly. As for receipts, they are signed by the Treasurer alone, and they shall be stamped, and withdrawals shall be made by a decision of the Board of Directors for the purposes of this association.
Chapter Five
Miscellaneous Articles
Article Twenty-Five - The Chairman represents the association and is authorized to sign all correspondence and conduct official transactions in government departments, courts, and official and unofficial councils of all kinds. In the absence of the Chairman or his inability to perform the chairmanship, his deputy shall act in his place regarding the aforementioned matters.
Article Twenty-Six - The Board of Directors issues an annual report including revenues, expenses, and activities carried out, and copies of it are distributed to members of the General Assembly.
Article Twenty-Seven - The Lay Council of the Jewish Community in Baghdad, or whoever acts in its place or performs its duties, has the right to supervise all activities of the association and its revenues and expenditures. The Board of Directors must comply with the decisions of the aforementioned council.
Article Twenty-Eight - This internal regulation is subject to amendment and change whenever necessity arises, as stated in paragraph - d - of Article Eleven of this regulation, by a decision of two-thirds of the members present at a meeting held by the General Assembly, provided that this amendment is endorsed by the Lay Council of the community or whoever acts in its place or performs its duties. The amendment shall not be effective until approved by the Ministry of Interior.
Article Twenty-Nine - This association shall not be dissolved except by a decision of two-thirds of the members present at a meeting held by the General Assembly, and this dissolution decision is not considered effective unless endorsed by a decision from the Lay Council of the Jewish Community in Baghdad or whoever acts in its place.
Article Thirty - Upon the dissolution of the association, whether this dissolution is voluntary or administrative, all its properties, movable and immovable, shall be handed over to the administration of the Jewish Community in Baghdad.
This association was founded by the following gentlemen:
1 - Rabbi Sassoon Khedhouri, Acting Head of the Jewish Community | Iraqi Nationality | Age 74 | Residence: Kurd al-Pasha
2 - Elias Menashi Aguerib, Insurance Agent | ” | 56 | ” Bustan al-Khass
3 - Naim Isaac Amber (Company Director) | ” | 42 | ” Alwiyah
4 - Dr. Albert Rabee (Doctor) | ” | 34 | ” Bustan Kubba
5 - Meir Menachem Mahlab (Merchant) | ” | 70 | ” Bataween
6 - Joseph Shaoul Khazzoum (Employee at the British General Stores) | ” | 54 | ” Orfaliya
7 - Ibrahim Eliyahu Shashoua (Merchant) | ” | 57 | ” Alwiyah
First Party - Hebra Qadisha Association - represented by its president, His Eminence Rabbi
Sassoon Khedhouri
Second Party - Mr. Issa Ali Al-Nasser
The two parties mentioned above and signed below declare that the Hebra Qadisha Association
whose formation is approved
and represented by its president, His Eminence Rabbi Sassoon Khedhouri, pursuant to the resolution taken by
its General Assembly in its session held on date
approved by
on date on one hand, and hereinafter referred to as the First Party, owns
pursuant to the Land Registry Department record number and date
the property register with sequence
comprising the shops and buildings with door numbers
located in the aforementioned district and on Al-Kifah Street
And whereas the Second Party has expressed his desire to lease the aforementioned property for a long term and to
reconstruct it for better utilization, accordingly, an agreement has been reached between the two parties as
follows :-
- 2 -
First - The First Party has leased to the Second Party, and this is based on inspection and knowledge,
the aforementioned property has been leased from the First Party for a period of twenty years for an
annual rent of (600/-) six hundred Iraqi Dinars. It has been agreed to consider the
commencement of the lease as of 4/1/1962, and the Second Party must pay the annual rent
in advance on the first day of April of each year of the contract years.
Second - Since the aforementioned leased property is occupied by tenants, the Second Party must
reach an agreement with the occupants to vacate them consensually, and if an agreement is not possible, to appoint a lawyer
to file the necessary lawsuit in the competent courts for the purpose of vacating them and receiving the leased property
free of occupants. He must pay from his own pocket, without the right of recourse to the
First Party, what was agreed upon consensually with the occupant or occupants for the purpose of vacating the leased property
consensually, as well as fees, expenses, attorney fees, and all other necessary expenditures in the event
of lack of mutual consent and the necessity of filing lawsuits regarding the above. The First Party shall assist
and facilitate the procedures of the Second Party. The rent due from the occupants
until the date of the commencement of this lease period belongs to the First Party.
(and the sidewalk)
Third - The Second Party must purchase from the Secretariat of the Capital the pillars that face
the front of the leased property and register them as property in the name of the First Party. The Second Party shall carry out the necessary
transactions and pay the purchase price and all necessary expenses for that, including the fee and expenses
of registering them in the competent Land Registry Department from his own pocket.
Fourth - The Second Party <del>⟦illegible⟧</del> must remove the current
building of the leased property and construct on its land and the pillars a building of no less than three floors, which are
the ground floor and two floors above it, at a net cost of no less than (16,000/-) sixteen
thousand Iraqi Dinars. This cost does not include the value of purchasing the pillars (and the sidewalk),
the fees and expenses mentioned in the previous paragraphs, and the expenses of removing the old building
and the debris. This expenditure and construction shall be from the Second Party's money, in addition to the rent.
Expenditure
To be continued
- 3 -
Furthermore, the Second Party has no right to request a reduction in the rent or to
claim anything from the First Party if the reconstruction costs exceed ⟦the amount⟧ specified above.
In the event that the Second Party wishes to construct basements under the ground floor, these
basements are not considered a floor and their cost is not calculated within the reconstruction amount stipulated above.
First
Fifth - The Second Party shall carry out the reconstruction according to the designs approved by the First Party
and in accordance with the laws and regulations in force within a period not exceeding three years starting
from 4/1/1963. Upon the expiration of this period, an inspection of the reconstruction shall be conducted, and if it is found
not to be completed wholly or partially, this contract shall be considered rescinded, and the Second Party shall be liable to pay compensation
to the First Party amounting to eight thousand dinars, which is half of the amount allocated for the construction mentioned in
the previous paragraph, in addition to any rent payments that may be due from them until the day of
termination and the handover of the leased property by the Second Party <del>the Second</del> to the First Party without the need
for a notice or the filing of a lawsuit by the First Party. Upon termination, the Second Party
shall be paid the value of the completed reconstruction as standing if it is in accordance with the agreed designs; otherwise,
its value shall be calculated as due for removal, unless an agreement is reached and a settlement is made between the two parties
in another form with the consent of the First Party.
Sixth - The Second Party may not transfer this lease to others except with the consent of the First Party,
however, the Second Party may utilize the leased property during the lease term and rent out the building
they construct or its facilities to whomever they wish according to customary procedures.
Seventh - The Second Party must not neglect the maintenance of the building during the lease term and must not
demolish it wholly or partially. If it is necessary to demolish a part of it due to technical necessity or need,
they must reconstruct that part with an amount not less than its original cost. Upon the expiration
of the lease term, they must hand over the building constructed on the leased property with all its facilities to the First
Party in a condition suitable for utilization, as it is the property of the First Party, and the Second Party
shall not have any right to claim anything at that time.
To be continued
- 4 -
Eighth - The second party must pay, for the duration of the lease, the water and electricity fees,
cleaning, fees, taxes, sewage fees, and all other fees imposed
by the laws currently in force and which may be legally decided in the future, as well as the fees
and stamps and all other necessary expenses for organizing this contract and its certification by the Notary
Public.
Ninth - The first party received from the second party a deposit of three hundred <del>⟦illegible⟧</del> Dinars,
and this amount remains with the first party for the duration of the lease and its settlement is carried out from the
rent of the last year of the term of this contract or upon its termination based on the mentioned conditions.
Tenth - The second party acknowledges receiving the leased property in its current condition, delivered to him
starting from the date of this contract to dispose of it according to the terms of this agreement.
Eleventh - Based on the above, an agreement was reached between the two parties by offer and acceptance, and this
agreement was organized and written in Baghdad on / 8 / 1963.
The Second Party | The First Party
Mr. Issa Ali Al-Thamer | Old Experts Association, represented by its president
| Rabbi Sassoon Khadhuri
Twelfth - The construction shall be carried out with reinforced concrete for the foundations, columns, ceilings,
stairs, and balconies, and the lighting in the stairs shall be full
materials and labor, and with the approval of the first party or his representative ⟦line⟧
- 4 -
Eighth - The Second Party shall pay for the rooms for the duration of the lease the water and electricity fees,
cleaning, fees, taxes, sewage fees, and all other fees imposed
in the laws currently in force and which may be legally decided in the future, as well as the fees,
stamps, and all other necessary expenses for organizing this contract and its certification by the Notary
Public.
three
Ninth - The First Party received from the Second Party a deposit of ⟦three thousand⟧ dinars,
and this amount remains with the First Party for the duration of the lease and shall be settled from the
rent for the last year of the term of this contract or upon its termination based on the mentioned conditions.
Tenth - The Second Party acknowledges that the leased property is considered in its current state, having received it
as of the date of this contract to dispose of it according to the terms of this agreement.
Eleventh - Based on the above, an agreement was reached between the two parties by offer and acceptance, and this
agreement was organized and written in Baghdad on / 8 / 1962.
The Second Party | The First Party
Mr. Issa Ali Al-Thamer | Haywat Qadisha Society, represented by its President
Rabbi Sassoon Khadouri
Twelfth - The construction shall be completed with reinforced concrete for the foundations, columns, ceilings,
stairs, and balconies, and the construction shall be of the first class in terms of materials
and workmanship, under the supervision of the First Party or their representative.
- 3 -
In addition, the Second Party has no right to request a reduction in the rent or to
claim anything from the First Party if the reconstruction costs exceed the ⟦amount⟧ specified above.
In the event that the Second Party wishes to construct basements under the ground floor, these
basements are not considered a floor and their cost is not calculated within the reconstruction amount stipulated above.
Fifth - The Second Party shall carry out the reconstruction according to the designs approved by the First Party
and in accordance with the laws and regulations in force within a period not exceeding three years starting
from 1/4/1962. At the end of this period, an inspection of the construction shall be conducted, and if it is found that
it has not been completed in whole or in part, this contract shall be considered rescinded, and the Second Party shall pay compensation
to the First Party in the amount of eight thousand dinars, which is half of the amount stipulated for the mentioned building in
the previous period, in addition to the rent payments that may be due until the day of
rescission and the delivery of the leased premises by the Second Party <del>⟦to the party⟧</del> to the First Party without the need
for a notice or for filing a lawsuit by the First Party. Upon rescission, the Second Party shall be paid
the value of the completed constructions at their existing value if they are in accordance with the agreed-upon designs; otherwise,
their value shall be calculated as salvage value, unless an agreement is reached and a settlement is made between the two parties
in another form with the consent of the First Party.
Sixth - The Second Party may not transfer this lease to others except with the consent of the First Party,
however, the Second Party may utilize the leased premises during the lease term and lease the building that
it constructs or its annexes to whomever it wishes according to the customary procedures.
⟦And the sale⟧
Seventh - The Second Party must not neglect the maintenance of the building during the lease period and must not
demolish it in whole or in part. If it becomes necessary to demolish a part of it due to technical necessity or need,
it must reconstruct that part at a cost not less than its original cost. At the end of
the lease period, it must deliver the building constructed on the leased premises with all its annexes to the First
Party in a condition suitable for utilization, as it is the property of the First Party, and the Second
Party shall then have no right to claim anything whatsoever.
To be continued
- 2 -
First - The First Party has leased to the Second Party, and this is far-sighted and informed,
has leased from the First Party the property mentioned above for a period of twenty years for an
annual rent of (600/-) six hundred Iraqi Dinars. It has been agreed to consider
the start of the lease as of 4/1/1962, and the Second Party must pay the annual rent
in advance on the first day of April of each year of the contract years.
Second - Since the aforementioned leased property is occupied by tenants, the Second Party must
reach an agreement with the occupants to vacate them by mutual consent, and if an agreement is not possible, to appoint a lawyer
to file the necessary lawsuit in the competent courts for the purpose of vacating them and receiving the leased property
free of occupants. He must pay from his own pocket, without the right of recourse to
the First Party, what was agreed upon by mutual consent with the occupant or occupants for the purpose of vacating the property
by mutual consent, as well as fees, expenses, attorney fees, and everything else required to be spent in the event
of lack of mutual consent and the necessity of filing lawsuits regarding the above. The First Party must assist
and facilitate the procedures of the Second Party. The rent due from the occupants
until the start date of this lease period belongs to the First Party.
Third - The Second Party must purchase from the Capital Secretariat the pillars that face
the front of the leased property and register them as property in the name of the First Party. The Second Party must carry out the transactions
necessary and pay the purchase price and all necessary expenses for that, along with the fees and expenses
of registering them in the competent Land Registry Department from his own pocket.
Fourth - The Second Party <del>⟦illegible⟧</del> must remove the building
of the current leased property and construct on its land and the pillars a building of no less than three floors, which are
the ground floor and two floors above it, at a net cost of no less than (16000/-) sixteen
thousand Iraqi Dinars. This cost does not include the value of purchasing the pillars,
the fees, and the expenses mentioned in the previous paragraphs, nor the expenses of removing the old building
and the debris. This demolition and reconstruction shall be from the Second Party's money, in addition to the rent
customary
To be continued
The First Party - Hebra Kadisha Association - represented by its President, His Eminence Rabbi
Sassoon Khedouri
The Second Party - Mr. Issa Ali Al-Nasser
The two parties mentioned above and signed below declare that the Hebra Kadisha Association
whose formation is approved
And represented by its President, His Eminence Rabbi Sassoon Khedouri, pursuant to the decision taken by
its General Assembly in its session held on date
approved by
on date on the one hand, and referred to hereinafter as the First Party, owns
pursuant to the Land Registry Office record number and date
The property register with sequence
Which includes the shops and buildings with door numbers
Located in the aforementioned neighborhood and on Al-Kifah Street
And the Second Party has expressed his desire to lease the aforementioned property for a long period and to re-
reconstruct it to utilize it in a better way, and accordingly, an agreement was reached between the two parties on the
following :-