AI en Translation, Pages 726-750
Page 726
Iraqi Government
Ministry of Justice
Legal Codification
Number T/7/27
Date 6/7/1947
Subject Summary: Translation of papers into
the Arabic language
Presidency of the Jewish Community in Baghdad
We confirm our letter numbered T/7/27 and dated 19/6/947 and request
expediting the translation of the papers required therein and sending them.
On behalf of the Minister of Justice
A copy of it to:-
President of the Jewish Sharia Court of Revision } For information, referring to our letter
Court of First Instance of the Jewish Community } mentioned above.
Jamal
⟦illegible signature⟧
160
7 / 947
Page 727
Government Press - 38 - 3 - 37
Livestock Ledger
Revenues 7
Date | Census Ticket Number | Name of Taxpayer | Counted Animals | Realized Tax | Collections | Arrears
| | | Sheep | Goats | Camels | Buffalo | Fils | Dinar | Receipt No. and Date | Amount | Receipt No. and Date | Amount | Receipt No. and Date | Amount | Fils | Dinar
| | | Number | Number | Number | Number | | | | Fils | Dinar | | Fils | Dinar | | Fils | Dinar | |
17/7/51
Presidency of the Rabbinate
in Baghdad
To the Honorable President of the ⟦...⟧ Court
Regarding your letter numbered 17022 and dated July 15, 1951
We send you herewith a copy of the marriage contract belonging to the named ⟦...⟧
⟦...⟧
277/51
⟦...⟧
President of the Rabbinate
in Baghdad
Page 729
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
Al-Ra'i Press Baghdad
Page 730
Presidency of the Jewish Community
Baghdad
Report
Containing
Accounts of the Presidency of the Jewish Community in Baghdad
For the period
From 1-4-1949 to 31-1-1953
Al-Ra'i Press - Baghdad
Page 731
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 disruption of some provisions of the aforementioned law and regulations.
The leadership of the community has consulted the venerable Ministry of Justice, presenting some solutions required by the necessity
of managing the community's affairs; however, the venerable Ministry indicated the necessity of amending the Community Law No. 17 of
1931 and its Regulation No. 36 of 1931 in a manner that makes them consistent with the emerging developments. The leadership of
the community is in the process of 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, at which time others can 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
venerable Ministry of Justice has been informed of this according to the letter numbered T-2688-52 and dated
August 20, 1952.
A group of the members of this community has begun to spread rumors and sayings devoid of any basis,
aiming to obstruct the progress of the work of the community's leadership 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 sayings that this group has begun to adopt, 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 leadership of the community 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:
Statement of the Plain Truth
My brothers, the honorable members of the Mosaic community,
Greetings and respect,
Based on the urgent persistence from the majority of the community members requesting the admission of their children into
the Frank Iny and Shamash schools for free, in view of their narrow financial situation and extreme need, which led to their
inability to pay school fees, and due to my feeling and zeal toward the members of the community and in response to their desire,
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 the members of 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
Page 732
- 5 -
Academic Year | Revenues | Expenses | Deficit | Supplemented by its endowments or by the Lay Council
| Dinar Fils | Dinar Fils | Dinar Fils | Dinar Fils
950-951 | 485 5436 | 027 8494 | 542 3057 | 542 3057 from the Lay Council endowments
951 | 000 666 | 609 2933 | 609 2270 | (047 1566) from its endowments
952 | | | | (562 704) from the Lay Council endowments
From this, it is evident that the amounts contributed by the Lay Council to the two schools total 3762-104
Dinars. As for the year 952-953, its budget is still estimated and has not yet been realized.
Revenues | Expenses | Deficit
Dinar Fils | Dinar Fils | Dinar Fils
000 5250 | 000 13648 | 000 8398
From this, it appears that the amounts the Lay Council must contribute to the two schools amount to
nearly double what it provided in the previous academic year, keeping in mind that its revenues have decreased and will
inevitably decrease due to the reduction in meat revenues. Accordingly, and considering that what was stated in its aforementioned letter
is irrelevant, the Council has decided to reject it and close the matter.
Note that the school administration has not hesitated to accept any female or male student unable to pay
tuition fees for free, and has also exempted them from transportation fees as well.
For your information regarding the financial situation of the community and its accounts, and given the absence of a General Council,
we have published this financial report, which includes the following:
1 - Budget for the fiscal year 1949-50
2 - Budget for the fiscal year 1950-51
3 - Budget for the fiscal year 1951-52
4 - Budget for the period from 1-4-1952 to 31-1-1953
- First -
Budget for the fiscal year 1949 - 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 because it was not approved by the General Council at the time, and it is as follows:
- 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 this effect to inform the members of the community
and reassure them of their desire in this regard. Please accept my highest respect, and may you remain well.
Sincerely,
Naeem Ibrahim Zubaida
Member of the Mosaic Lay Council in Baghdad
So, my dear brothers,
I have performed my simple duty towards you, and the matter 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. And God is the granter of success.
Sincerely,
Naeem Ibrahim Zubaida
Member of the Mosaic Lay Council in Baghdad
2 - 10 - 1952
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, as 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 943 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's 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 reduction 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).
Page 733
Ending on 31 March 1950
Expenses
Dinar Fils | Dinar Fils
Community Administration | |
To Salaries | 1,832 177 |
To Cost of Living Allowances | 452 250 |
To Miscellaneous Expenses - | 2,441 163 | 4,725 590
To the Spiritual Council | | 2,386 868
To the Slaughterhouse | | 4,000 497
Religious Councils | |
To Yeshivot Salaries | 579 200 |
To Cost of Living Allowances | 304 500 |
To Pensioners' Salaries | 705 136 |
To Cost of Living Allowances | 217 750 |
To Salaries for the Needy | 201 327 |
To Cost of Living Allowances | 185 750 | 2,193 663
School Allocations | | 14,225 000
Hospital Allocations | | 4,327 000
Charitable Institutions Allocations | |
To Church Committee Allocations | 28 000 |
" Aid to Tokhi Torah Society | 170 000 |
" Aid to the Girls' Charitable Sewing Society | 150 000 |
" Aid to Karrada Kindergarten | 60 000 |
" Aid for Assisting the Poor | 66 300 |
" Cemetery Guarding | 90 000 |
" Gratuities | 62 000 | 626 300
Miscellaneous Allocations | |
To the Primary School in Amara | 200 000 |
" Additional Allocations for Schools | 500 000 |
" School Employees' Reserve Fund | 500 000 | 1,200 000
To Purchase of Furniture | | 87 000
To Property Tax and Insurance | | 315 500
To the amount paid to the Liwa Treasury for encroachment on lands adjacent to cemeteries | | 296 798
To Surplus of Income over Expenses according to the General Budget | | 3,258 404
| | 37,642 620
A - Account of Revenues and Expenses for the year
Revenues
Fils Dinar | Fils Dinar
From Ghabila 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 Al-Taawun building | | | ⟦line⟧ | 2,625
Rent of the slaughterhouse cafe | | | ⟦line⟧ | 50
Rent of the strikers' 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 | ⟦line⟧ | 573 | |
to the Council | | | |
620 37,642
Page 734
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 2% loan bonds for the year | ⟦...⟧ | 500 |
944 according to their cost | | |
Expenditure on the construction of the dispensary until March 31, 1950 | 400 | 3,429 |
Rental endowments - by promissory note (received in | 991 | 4,223 | ⟦...⟧ | 65
April 1950) | | |
2 - Assets of Isaac Huwaym Synagogue Endowment | | |
88 bonds of the Iraqi 2% loan bonds for the year 944 | 800 | 893 |
according to their 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 2% loan bonds for the year 944 | 150 | 995 |
according to their cost | | |
Note: The balance of this endowment account, 440.400 | | |
Dinars, is included within the account of the Community | | |
at the Ottoman Bank. | | |
4 - Assets of the Khalidiya Lands Endowment for the account of | | |
Rima Khedouri Hospital | | |
Amount deposited at the Ottoman Bank in fixed deposits | 400 | 656 |
Note: The balance of this endowment account, amounting to | | |
60.031 Dinars, is included within the account of | | |
the Community at the Ottoman Bank. | | |
5 - Assets of the Al-Huwaidi Synagogue Endowment | | |
Promissory notes for the amount shown aside | ⟦...⟧ | 160 |
| 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
Carried forward | 569 | 9,714 |
B - General Budget as 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
4,132.804 March 1949
Add:
373.490 Dinars rent allowance, value of debris, and surpluses of
the Iraqi loan
Deduct:
96.033 Dinars property tax
and reconstruction expenses and insurance
4,223.991 187.091- 282.303 ... 186 Dinars loss on sale of part of
Iraqi loan bonds
2 - Account of Isaac Hayyim Synagogue
Amounts received from the Capital Secretariat with loan interest 917.600
until 31 March 1949
Amount received during the year with loan interest 1,435.800
2,353.200
Deduct:
155.000 Dinars transaction follow-up fees
2,138.400 215.000 60.000 Dinars paid to Nunu Mukammal for reconstruction purposes
3 - Account of the burnt Shorja Khan
Amount received from the insurance company with loan interest 1,019.595
until 31 March 1949
1,039.190 19.595 Surpluses received during the year from loan bonds
Iraqi
4 - Account of Al-Khalidiya lands endowment for the account of Rima
Khedouri Hospital
Amount of the check received from the Directorate of General Endowments for 656.400
land expropriation
662.431 6.031 Surpluses received from Rafidain Bank for the above amount
5 - Account of Al-Huwaidi Synagogue Endowment
Rent for the period from 1-8-50 to 31-7-59 ... 160
According to receipt vouchers after it 8,224.013
Page 735
On March 31, 1950
Fils Dinar | Fils Dinar | Fils Dinar
569 9,914.000 Brought forward
Income and Expenditure Account
194 4,448.000 Accumulated deficit up to March 31, 1949
790 1,189.000 | 404 3,258.000 Deduct: Excess of income over expenditure for the year ending
31-3-1950
000 752 80 Iraqi Loan Bonds 2 percent for the year 1944
- At cost
000 736 000 16 Deduct - Interest received on these bonds
Debit Accounts
000 200 Loan to the Midrash (on account of 1950 - 51 allocations)
772 443 Hadiya Munshi Saleh School Suspense - Excess of expenditure
over income up to March 31, 1950
National School Reconstruction Account:
476 2,490 Dinars total spent up to 31
March 1950
Deduct -
1,000 Dinars received from the Schools Committee
476 1,386 000 1,104 104 Dinars value of selling debris
253 2,807.000 | 005 777 Sundry Debtors -
Insurances
000 69 With the Telephone Directorate and the Electricity Company
000 3,440.000 Loan Bonds -
Income and Expenditure Account
194 4,448.000 Accumulated deficit up to March 31, 1949
Deduct - Excess of income over expenditure for the year ending
760 1,189.000 | 404 3,258.000 March 31, 1950, as per the Income and Expenditure Account
for this year
Rachel Shahmoon School
000 800 Loan from the Schools Committee (as on the opposite side)
612 44,956.000
Continued - (B) General Budget as is
Dinar | Fils | Dinar | Fils
8224 | 013 | | Carried forward
| | | Credit Accounts
2,302 | 600 | | Loan from Nouriel School - remaining balance on March 31, 1950
2,402 | 600 | 100 | 000 | Deposits received from the Gabila contractor for water expenditures for the year 950 - 1951
| | | Revenues pertaining to future years
| | 375 | 000 | Dinars in cash
725 | 000 | 350 | 000 | Dinars promissory notes - rent of Khan al-Shorja from 1-4-50 to 31-3-1951
| | 220 | 000 | Dinars in cash
940 | 000 | 720 | 000 | Dinars promissory notes - rent of Shahshua plot from 1-4-1950 to 31-1-1958
| | 3260 | 000 | Dinars in cash
32,610 | 000 | 29350 | 000 | Dinars promissory notes - Gabila revenues for the year 1950 - 1951
| | 35 | 000 | Dinars in cash
34,330 | 000 | 20 | 000 | Dinars promissory notes - rent of the Slaughterhouse Cafe 1950 - 1951
| | | Schools Committee
800 | 000 | | Loan granted to Rachel Shahmoon School (as on the opposite side)
44,956 612
Page 736
- 13 -
3 - Promissory Notes - 3043.000 Dinars
The notes due up to this date have been paid except for the following notes:
Debtor | Amount | Due Date
| Dinar Fils |
Al-Fabila Contractor | 1467.500 | 15-8-950
Al-Fabila Contractor | 1467.500 | 30-8-950
Al-Fabila Contractor | 1467.500 | 30-9-950
Al-Fabila Contractor | 1467.500 | 30-10-50
| 5870.000 Dinars |
Muzahim Ahmed | 20.000 | 1-8-950
I am unable to express any opinion on the amount that may prove uncollectible from the remaining notes, the impact of which affects the current year's revenues.
4 - Cash in the possession of the Community - 100.000 Dinars - as a permanent advance
Cash with the Spiritual Council - 15.000 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 - 752.000 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 remain outstanding to date and which deserve attention in taking the necessary measures for their collection.
Endowments of Hadiya Munshi Saleh School - 443.772 Dinars
Credit Liabilities
Mr. Munir Dangoor | 158.250 Dinars |
Al-Masri Synagogue | 5.000 | )
Water fees for the Soap Factory | 10.000 | )
Gurji Heskel, Lawyer | 30.000 | )
Capital Secretariat - for electricity | |
The Slaughterhouse for the year 49-50 | 103.680 | )
- 12 -
C - Auditor's Report
Regarding the budget for the fiscal year 949 - 950
Baghdad, December 4, 1950
His Excellency the respected President of the Lay Council
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 is the revenue and expenditure account 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 - The General Balance Sheet:
1 - Endowment (Awqaf) Account
I have shown in this balance sheet separately 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 preferable to deposit such amounts separately in order to consider
investing them for the account of the endowments.
The assets of the loan bonds belonging to these endowments were registered according to their cost while
the current market prices for them on March 31, 1950, were much lower than the cost price.
2 - Loan from Laura Kadoorie 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
Interest 2325.000 Dinars
5425.000 Dinars
Paid up to 31-3-50 1395.000 Dinars
Remaining 4030.000 Dinars
I have learned that the remaining amount should be paid over a period of 26 years as follows:-
26 annual installments of the principal
at 88.600 Dinars for each year 3303.600 Dinars
26 annual installments of the interest
at 66.400 Dinars for each year 1726.400 Dinars
4030.000 Dinars
Page 737
— 15 —
A lump sum monthly payment (also without receipts) paid to some slaughterhouse employees who receive
salaries from the community administration separately.
I have no other remarks worth mentioning.
Please accept my highest respect.
Sincerely,
Saleh Cohen
D — Remarks on the budget for the fiscal year 1949—1950
1 — The slaughter fees (Al-Ghayla) amounted to 28610.000 Dinars.
2 — The Lay Council's share of marriage fees (Ketubot) amounted to 4356.370 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 position) amounted to 2133 ⟦and⟧ 427 Dinars, detailed as follows:
Dinar | Fils
790 | 250 | Salaries for eleven months based on 72.750 Dinars monthly
454 | 275 | Unestimated expenses (meat preservation) according to checks to his order
143 | 302 | Cigarettes and refreshments
445 | 600 | Expenses for his private car
300 | ... | Hospitality allowances for the year 1949—1950 allocated to him personally
2133 | 427 | 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
10937.000 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 of it, as will be detailed in the following pages.
⟦line⟧
— 14 —
B — Revenue and Expenditure Account
1— Ketubot Fees — 4356.370 Dinars
I have matched 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 — Ketubot sequence 437 — Fee 6.000 Dinars
Receipt No. 5903 dated 30-3-50 — Ketubot sequence 480 — Fee 6.000 Dinars
Receipt No. 5904 dated 30-3-50 Ketubot 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 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 efforts (except for Ketubot up to 75 Dinars and the Ketubot of Rabbinical 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 August 10, 1949, regarding the accounts of 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
details on 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
Most of these expenses were not supported by receipts. They included additional wages.
Page 738
Finance 1950-1951
For the fiscal year 1950-1951
| Dinar | Fils
Ghabila commitment fee for the fiscal year 1950-1951 | 27110 | -
Written revenues | 2241 | 547
Divorce lines and certificates donations | 529 | -
Rental revenues | 2869 | 959
| 32750 | 506
⟦line⟧
32750 506
⟦line⟧
Second - Budget for the fiscal year
A - Table of Revenues and Expenditures
Fils | Dinar
| | School allocations as follows:
- | 750 | Albert David Sassoon School
- | 1150 | Rachel Shamoon 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 | Allocations for school eye clinics
- | 400 | Schools Committee
- | 4475 | Hospitals Committee
- | 4327 | Girls' Charitable Sewing Society
- | 100 | Tokhi Torah Society
- | 112 | Gratuities
- | 109 | Denaturalization and Deportation Committee
420 | 966 | Ozri Dalim Society
- | 200 | Salaries of the Community Presidency staff
514 | 2494 | Spiritual Council
556 | 2301 | Slaughterhouse
094 | 3318 | Yeshivot
975 | 619 | Pensioners
008 | 1201 | Needy Persons
530 | 245 | Property Tax and Insurance
175 | 325 | Karrada Kindergarten
- | 55 | Cemetery Guarding
466 | 101 |
427 | 679 | General expenses of the Community Presidency
165 | 29981 |
341 | 2769 | Surplus resulting from the excess of revenues over
| | expenditures
506 | 32750 |
Page 739
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
800 | 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. Matta Dangour
620 | 503 | Hadiya Munshi Saleh School for Girls
... | 30 | Lawyer Gurji Heskel
... | 10 | Water fees for the intestines factory
870 | 77 | Capital Secretariat
177 | 26825 |
177 26825
Page 740
- 21 -
Third
Budget
Fiscal Year
1951 - 1952
Ending
on
March 31, 1952
- 20 -
C - Auditor's Report
Regarding the budget for the fiscal year 1950 - 1951
Baghdad, October 25, 1951
Subject - Auditing 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 - The balance sheet as of March 31, 1951
2 - The income and expenditure account for the year ending March 31, 1951.
I am satisfied that all entries recorded in the registers during the year under review
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 for the fiscal year 1950 - 1951
1 - Slaughter fees (⟦Gabelle⟧) amounted to ⟦line⟧ 27,110 Dinars (twenty-seven ⟦thousand⟧ and 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).
Page 741
For the fiscal year 1951 - 1952
Fils | Dinar
666 | 7981 | Gabila commitment fee for the fiscal year 51-1952
967 | 2976 | Rental income
544 | 534 | Kaparot income
— | 200 | Donations for certificates and divorce decrees
500 | 1160 | From the 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 the Torah Study endowments as follows:
500 | 754 | Annual revenues
644 | 434 | Expenses "property taxes and others"
856 | 319 |
| | From the rental account of the Laura Kadoorie School as follows:
— | 900 | Annual rent minus 10 percent for property tax
779 | 230 | Deducting insurance and school renovation expenses including electricity, pipes, tips to the guard, and guarding fees for the Alliance schools and others
221 | 669 |
765 | 21550 |
986 | 2336 | The deficit resulting from the excess of expenses over revenues
751 | 23887 |
A _ Table of Income 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 debts owed by Meir Elias Hospital
865 | 72 | Denationalization 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 dispensaries
650 | 258 | Property taxes and insurance
300 | 100 | Expenses of the Shrine of Our Master Ezra (PBUH)
336 | 81 | Expenses of the old Ezra Menachem Daniel playground
696 | 1350 | Frank Iny School
- | 62 | Legal fees for lawyer Gurji Heskel
600 | 68 | Lawsuit expenses for the Denationalization and Deportation Committee building
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, transportation, 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
Page 742
As of March 31, 1952
Fils | Dinar
- | 800 | School Committee Loan
600 | 2302 | Nuriel School Loan
336 | 667 | Hospital Committee (Fixed Trust Account)
- | 90 | Wasat School for the Blind
504 | 85 | Saleh Sassoon Daniel School in Hillah
- | 132 | Charitable Sewing Association
107 | 1402 | Net income of Shamash Endowments for the fiscal year 1951-52
778 | 796 | Net income of School Endowments for the fiscal year 1951-52
- | 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 Sha'shua land until 1-31-1958
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, Al-Qabila contractor
- | 100 | Ismail Mahdi Bazzaz (Tenant of Khan Al-Shorja)
- | 30 | Al-Haj Ali Karam Hamka (Tenant of the Al-Ta'awun Building basement)
750 | 49 | Yona Ibrahim Juma'a
900 | 16 | Habib Hammo
- | 24 | Wadi' Banni (Contractor for inflation in the slaughterhouse)
930 | 6261 | Nuham and Toba Nuriel Endowment
481 | 17892 |
B - General Budget (Financial Position)
Statement | Dinar | Fils
Loan of Rachel Shahmoon School | 800 | ⟦line⟧
Deposit Account | 89 | 036
Ottoman Bank (Fixed Trust Account) | 661 | 335
Iraqi Loan Bonds for the year 944 (for Isaac Hayim Synagogue account) | 893 | 800
Al-Kifl Guardianship | 10 | ⟦line⟧
New Ezra Menachem Daniel Stadium | 250 | 934
Rima Khedouri Hospital | 54 | 160
Balance at the Ottoman Bank | 8148 | 413
Notes Receivable | 2130 | 750
Cash with the Accountant (as a permanent advance) | 100 | 100
Mr. Munir Dangoor | 158 | 250
Permanent advance at Frank Iny School | 70 | ⟦line⟧
Hadiya Menashi Saleh School for Girls | 484 | 552
Capital Municipality | 125 | 930
Water fees for the Guts Factory | 10 | ⟦line⟧
Muhammad Hassan al-Suri "Teacher at Frank Iny School" | 10 | ⟦line⟧
Reuben Heskel Ezra "Former Accountant" | 84 | ⟦line⟧
Israeli Hospitals Committee "National School Reconstruction Account | 3068 | 340
and X-ray Account" | |
Hevra Kadisha Society | 105 | 910
Surplus and Deficit Account as follows: -
Surplus balance on 1-4-51 plus an amount of 12 | 1699 | 915
Dinars for a check not received from the bank and recorded | |
as revenue | |
The deficit resulting from the excess of expenses over | 2336 | 986
revenues during the year | |
| 637 | 071
| 17892 | 481
Page 743
- 27 -
B - Imports (Revenues)
1 - Ghabila: Ghabila revenues for the period from 1-4-1951 until February 1952 reached
(7981 Dinars and 666 Fils). As for the account for the month of March 1952, it has not yet been submitted by the contractor. This
amount was formed in two stages:
6089 | 666 | For the period from 1-4-951 to 31-8-951, i.e., according to the original Ghabila contract.
1892 | 000 | For the period from 1-9-951 to 29-2-952, i.e., from the date the commitment contract ended.
The Ghabila was collected in this period on the basis of a fee of (500 Fils) for each
slaughtered head, whether it was Taref or Kosher.
7981 | 666
2 - Rental Revenues: Revenues from rents of properties belonging to the Lay Council reached
2976 Dinars and 967 Fils during the year under review. I have reviewed the property register kept by
the Secretary of the Community and organized by him, and I found it to be of the best arrangement and followed up by the aforementioned
individual with interest.
3 - Revenues of Closed Schools
4652 Dinars and 909 Fils. This amount consisted of the balances the schools had in the Ottoman Bank
and from some furniture sales as detailed in Appendix (A).
Note: The community presidency transferred the amounts deposited in the Ottoman Bank in the name of the Schools Committee
or the various schools to the Lay Council account so that the account would be unified, as per
the following detail:
Fils | Dinar |
334 | 7624 | Total amount transferred
985 | 4030 | Recorded in the account page of Closed Schools
... | 2100 | " " " " Shamash School
359 | 1493 | " " " " Frank Iny School
3 - Revenues of Churches
3055 Dinars and 102 Fils. This amount consisted of the result of selling carpets, silver, and others.
The sale of school and church furniture was partly carried out by the committee formed by
the Lay Council in the month of November 1951, and the other part was carried out before this date. It was
necessary for this committee or another to conduct an inventory of all these materials and organize a report for them for the purpose of
fixing their types and quantities, or the important ones at least.
5 - I attach herewith Appendix (C) showing the revenues and expenditures of Frank Iny and Shamash schools
for the period from 1-4-951 to 31-3-952, which have been audited by us.
Please accept my highest respect.
Sincerely,
Shlomo Somekh
— 26 —
C — Auditor's Report
Regarding the Budget for the Fiscal Year 1951 — 1952
Baghdad on 10 — 5 — 1952
His Excellency the President of the Honorable Lay Council — Baghdad
Subject — Auditing the accounts of the Lay Council for the
51 — 52 fiscal year ending on March 31, 1952
After greetings and respect
Based on your letter numbered C — 805 — 52 and 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 — General Budget Table as it is on 31-3-1952.
2 — " Account of Revenues and Expenditures realized during the mentioned year.
Audit Observations
A — Expenditures
1 — I have examined all disbursement documents and confirmed that they were carried out with the knowledge of the President
or his deputy based on decisions from your esteemed council, and I have verified that these expenditures
are supported by receipts from the beneficiaries except for the following:
Amount Spent | Date of Disbursement | Disbursement Entity
865.072 Dinars | 13-4-1951 | Denaturalization 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 | Menashi Saleh Shelter expenses
3.750 " | 13-4-1951 | Dispensary insurance from 1-1-51 to 1-1-1952
28.075 " | 9-7-1951 | Hebra Qadisha Association for property tax of 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 until the date of the audit submitted by
the committee formed for this purpose reached 123.189 Dinars, and I have reviewed its receipts according to the rules. As for
the remaining amount of 26.811 Dinars, it is still in the community's fund as cash without any entry for it in
the books. There are also other similar amounts deposited in the community's fund as a trust under the names
listed below, so I find it advisable to record these amounts in the accounting books according to the rules.
Amount | Name
12.000 Dinars | Midhat Abdullah
23.500 Dinars | Social studies teachers
3 — Paid to the Registrar of Contracts, in addition to the salary allocated to him, 2 and a half percent of
the yield of the Ketubot revenues, and I have not seen a decision from the Lay Council for this disbursement.
Page 744
- 29 -
Revenues and expenses of closed schools
Dinar | Fils
Balances that were in the bank in the name of the schools listed below on 1-4-1951
transferred to the name of the Lay Council:
285 | 429 | Schools Committee
3434 | 234 | Alliance Schools
200 | | Munshi Saleh School
50 | 420 | National School
54 | 371 | Midrash Committee
4 | 289 | Rachel Shahmoon School
2 | 027 | Masouda Salman School
4030 | 985 |
270 | ... | Rent of Nuriel School for the year 1951-1952
30 | 213 | Cash available in the Rachel Shahmoon School fund (delivered to the
| | community fund)
289 | 353 | Checks from Charter Bank for the account of Midrash schools
840 | ... | Sales of trips to knowledge and other sales
5460 | 450 |
807 641 Deducting expenses incurred during the fiscal year 1951-1952 on closed schools
4653 909
— 28 —
Income and Expenses of Shamash School
For the fiscal year 51-952
Dinar | Fils | Dinar | Fils
1435 | 161 | | | Expenses from 1-4-51 to 30-9-51
1489 | 779 | | | Expenses from 1-10-51 to 31-3-52
- | - | 2100 | | School balance in the bank on 1-4-51 (transferred to the Lay Council account)
| | 661 | - | School fees for the fiscal year 51-952
| | 163 | 940 | Deficit resulting from expenses exceeding income (paid from Shamash endowments)
2924 | 940 | 2924 | 940 |
Income and Expenses of Frank Iny School
For the fiscal year 51-952
Dinar | Fils | Dinar | Fils
3564 | 144 | | | Expenses from 1-4-51 to 30-9-51
4370 | 209 | | | Expenses from 1-10-51 to 31-3-52
| | 1493 | 359 | School balance in the bank on 1-4-51 "transferred to the Lay Council account"
| | 86 | 663 | Cash that was in the school fund delivered to the community fund
| | 5003 | 635 | School fees during the fiscal year 51-952
| | 1350 | 696 | Deficit resulting from expenses exceeding income "paid by the Lay Council"
7934 | 353 | 7934 | 353 |
Page 745
- 31 -
Summary
of Accounts
for the period
from
1-4-1952 to 30-9-1953
-- 30 --
D - Notes on the budget
Fiscal Year 1951 - 1952
1 - Slaughter fees (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 persons whose
Iraqi citizenship was revoked, the chosen ones, to this Presidency due to 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 airfare, and since a portion
of them are prisoners whose sentences have ended, this Presidency has, 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 administration of the community have increased, given the dissolution of most
sub-institutions such as the Spiritual Council, the Schools Committee, and the Hebra Qaddisha 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 of 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
felt by every person who visited the Community Presidency.
6 - The Community Presidency spent an amount of 6367.625 Dinars to the Ozer Dalim Society
(Assistance for the poor and needy) to be spent on the poor and needy and their livelihood.
7 - In view of the demand 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 part of those debts,
this is in addition to paying the annual allocations amounting to (4420.000 Dinars).
Page 746
From 1-4-952 to 31-1-953
Fils | Dinar
1194 | 598 | Various sales (furniture, used wood, etc.)
| | From Nuriel School as follows:
| | 345.000 Annual rent of the school minus 10 percent
| | for property tax
301 | 070 | 13.930 Repair expenses and others
| | From Masouda Salman School as follows:-
| | 270.000 Annual rent of the school minus 10 percent
| | for property tax
99 | 135 | 170.865 Repairing the school upon its receipt by the Ministry of Education
166 | 350 | Revenue from Ketubot fees
| | From the Noam and Toba Nuriel Waqf building in Al-Sinak as follows:-
| | 1750.000 Rent of the building for the fiscal year 52-1953
1647 | 500 | 102.500 Expenses
95 | 000 | On account of net revenues of Moshe Al-Kabir Waqfs for the fiscal year 52-1953
110 | 000 | On account of net revenues of Masouda Salman Waqfs for the fiscal year 52-1953
195 | 000 | On account of net revenues of Masouda Isaac Shamoun Waqfs for the fiscal year 52-1953
| | From the Shamash Waqf account as follows:-
| | 1493.174 On account of net revenues of the mentioned Waqfs for the fiscal year 52-53
1296 | 095 | 079.197 Expenses until 31-1-1953
| | From the Midrash Waqf account as follows:-
| | 850.562 On account of net revenues of the mentioned Waqfs for the fiscal year 52-53
570 | 893 | 669.279 Expenses until 31-1-1953
| | From the Tomchei Torah Waqf account as follows:-
1044 | 414 | On account of net revenues of the mentioned Waqfs for the fiscal year 52-53
1014 | 234 | 180.30 Expenses until 31-3-1953
| | From Laura Kadoorie School as follows:-
| | 900.000 Annual rent minus 10 percent for property tax
879 | 670 | 330.20 Renovation expenses and others
7569 | 545 | Total
A - Table of Revenues and Expenditures
Fils | Dinar
400 | 76 | Expenses of the guardianship lawsuit for Al-Kifl (obtaining a judgment to grant guardianship to the Lay Council)
| | Expenses of the new Ezra Menahem Daniel stadium as follows:
| 934 | 900 Total expenses spent on the stadium
- | 100 | 934 800 The amount received from the Ezra Menahem endowments for the amounts spent on the stadium after the death of the late Ezra Menahem Daniel
561 | 1330 | General expenses of the community presidency (including expenses of churches and non-leased schools)
905 | 877 | Slaughterhouse expenses (salaries of slaughterers and miscellaneous expenses)
- | 154 | Cemetery guarding expenses
- | 1578 | Salaries of the community presidency employees
730 | 428 | Salaries of retirees
- | 72 | Guarding expenses for the shrine of our master Al-Aziz (PBUH)
900 | 68 | Expenses of the old Ezra Menahem Daniel stadium "guard wages and others"
| | Expenses for deporting persons whose Iraqi citizenship was revoked as follows:
⟦line⟧ | 1175 | Fees for two planes
⟦line⟧ | 650 | Fees for one plane
⟦line⟧ | 255 | Fees for individuals according to a check to the order of the Iraqi Tourism Company
473 | 311 | Miscellaneous expenses "for clothing and subsistence of traveling prisoners and others"
473 | 2391 | Total expenses
⟦line⟧ | 330 | Deducting fees received from some travelers
473 | 2061 |
093 | 155 | Property taxes and insurance
| | Frank Iny School as follows:
060 | 2546 | School deficit for the academic year 51-52
968 | 3140 | School expenses from 1-10-1952 to 31-1-1953
028 | 5687 |
⟦line⟧ | 2830 | Deducting revenues until 31-1-1953
028 | 2857 |
860 | 9658 | Carried forward
Page 747
From 1-4-952 to 31-1-953
Fils | Dinar
545 | 7569 | Brought forward
| | From the account of car fees for transporting students of Frank Iny
| | and Shamash schools as follows:-
| | 769 850 Amounts collected from students from 1-10-1952 to
| | 31-1-1953
876 | 198 | 794 570 Expenses until 31-1-1953
400 | 2414 | Interview fee revenues from 1-4-1952 to 31-1-1953
| | From rental revenues as follows:-
| | 62 000 Net rent of the Well House adjacent to the Shukr Synagogue
| | 15 971 Miscellaneous rents
| | 120 000 Rent of the Shamshua plot for the fiscal year 52-1953
| | 62 500 Rent of Al-Majarra Cafe for the fiscal year 52-1953
| | 750 000 Rent of Khan Al-Shorja for the fiscal year 52-1953
| | 25 000 The first installment of the intestines factory rent for the
| | fiscal year 52-1953
| | 1486 262 Net rental income of the Al-Taawun building for the fiscal year
| | 52-1953
| | From the rent of the Isaac Hayim Synagogue annex as follows:-
| | 275 000 Rent of the mentioned building for the fiscal year 52-1953
| | Reconstruction of the annex and turning it into a warehouse and leasing it for three
| | years at an annual rent of 275 000 Dinars
633 | 2530 | 266 100 8 900 for a period of three years
454 | 12713
342 | 6365 | The deficit resulting from the excess of expenses over revenues
796 | 19078
Note: The revenue amounts of the endowments of Moshe Kabir, Masouda Salman,
Masouda Isaac Shamoun, Shamash, the Midrash, and Twini Torah,
recorded in this table, represent the net of those revenues after deducting
the expenses "for property taxes, insurance, and repairs" incurred
on them.
Continuation of the table of revenues and expenditures
Fils | Dinar
860 | 9658 | Brought forward
| | Shamash School as follows:
763 | 39 | School deficit for the academic year 51-52
537 | 1244 | School expenses from 1-10-52 to 31-1-53
260 | 1284 | ⟦line⟧
... | 453 | Deduct revenues until 31-1-53
260 | 831 | ⟦line⟧
969 | 109 | Insurance for the Sifrei Torah located in the Masouda Shemtov Synagogue (about a thousand scrolls)
959 | 2015 | Subsidies (weekly and monthly subsidies and maintenance costs for prisoners)
... | 175 | Gratuities
748 | 6257 | Meir Elias Hospital (amounts paid to the hospital on account of settling its debts)
... | 30 | Legal fees for lawyer Abboudi Sehayek
796 | 19078 | ⟦line⟧
Page 748
As of January 31, 1953
Fils | Dinar
... | 800 | School Committee Loan
600 | 2302 | Nuriel School Loan
366 | 667 | Hospitals Committee (Fixed Trust Account)
... | 251 | Balance of the ⟦Consolation⟧ of the Blind School
... | 360 | National School Balance
Rima Khedouri Hospital balance as follows:
... | ... | 720 Annual rent minus 10 percent for
property tax
800 | 27 | Sales of some debris
⟦line⟧
800 | 747
241 | 486 | 559 | 261 | Deducting expenses for construction, restoration, painting, and repairing
pipes and electricity of the building and others
⟦line⟧
704 | 302 | Saleh Sassoon Daniel School in Hilla
681 | 146 | Sewing Charitable Society
596 | 107 | Naqqar Endowment
984 | 30 | Net rental income from Mansha Saleh shops
870 | 6651 | Noam and Toba Nuriel Endowment building in Al-Sinak (for its rent
from 1-4-53 until 19-1-57)
... | 160 | Al-Huwaidi Synagogue Committee
511 | 2145 | Isaac Hayim Synagogue
640 | 798 | Account of the burnt Khan Al-Shorja endowment
... | 580 | Rent of Shashoua plot until 31-1-1958
895 | 14 | Slaughterhouse water fees
... | 400 | Waheeb Al-Faraj, Al-Ghayla contractor
... | 100 | Ismail Mahdi Bazzaz (tenant of Khan Al-Shorja)
650 | 66 | Miscellaneous debits
... | 24 | Wadih Bani, contractor for inflation in the slaughterhouse
... | 550 | Rent for the surplus of Isaac Hayim Synagogue for the fiscal years 53-1954
and 54 - 1955
... | 23 | Social studies teachers
... | 235 | Haj Ali Karam Hamka (tenant of the Al-Taawun building gutter)
⟦line⟧
238 | 17205
B - General Budget (Financial Position)
Fils | Dinar |
... | 800 | Loan of Rachel Shahoon School
036 | 89 | Deposit Account
335 | 661 | Ottoman Bank (Fixed Trust Account for the Hospitals Committee)
210 | 876 | Iraqi Loan Bonds for the year 944 (88 bonds for the account of Isaac Hayyim Synagogue)
250 | 1548 | Promissory Notes
... | 44 | The three Al-Bataween lands
489 | 1544 | Balance at the Ottoman Bank
... | 100 | Permanent advance with the Community Fund
098 | 169 | Miscellaneous debits
... | 70 | Permanent advance for Frank Iny School
552 | 484 | Hadia Munshi Saleh School for Girls
930 | 125 | Baghdad Municipality
... | 10 | Water fees for the intestines factory
... | 84 | Mr. Reuben Heskel Ezra
340 | 3068 | Israeli Hospitals Committee
910 | 55 | Hebra Kadisha Society
675 | 431 | Advance for Frank Iny School for purchasing textbooks
... | 40 | Mr. Sassoon Ovadia (Clerk at the Community Presidency)
Deficit and Surplus account as follows
071 637 Deficit balance on 1-4-1950
342 6365 Deficit resulting from the excess of expenditures over
revenues for the period from 1-4-1952 until
31-3-1953 .
413 | 7002 |
⟦line⟧
238 17205
⟦line⟧
Page 749
- 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 mentioned endowments are conditioned
to be spent on establishing the educational and health institutes mentioned in the endowment deed - which is a matter difficult
to achieve at the present time - a matter that led to the community not benefiting from those revenues.
8 - Since the largest part of the cemetery is not fenced, and in view of the occurrence of violations 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, due to the lack of financial allocation
for its implementation, I place the implementation of this project as a debt on the neck of every individual of this community, whether he is
a member of the Council or from outside it, and that he exerts everything he can to bring this project into existence.
And success is from God.
Heskel Daoud Shemtob
Acting President of the Community
President of the Lay Council
— 38 —
D — Notes on the Summary of Accounts
For the period from 1-4-952 to 31-3-953
1 — Slaughter fees (Gabilla) decreased to 2414.400 Dinars during the above period.
2 — Marriage fees (Kapot) decreased to 166.350 Dinars during the above period.
3 — What the Presidency of the Community spent on the travel expenses of persons whose Iraqi
citizenship was revoked during the above period reached 2061.473 Dinars, as detailed in the table of revenues
and expenditures for this period. Thus, the total amount spent for this purpose during the fiscal year
51-952 and during the above period is 4983.763 Dinars. Since the remaining persons whose
Iraqi citizenship was revoked are prisoners whose sentences end at varying
intervals, making it difficult to gather enough people to send a full plane, we have worked on arranging
their travel individually, after obtaining the approval of the competent authorities.
4 — In view of the failure of the Ozri Dalim Society (Assistance for the Poor and Needy) to provide aid to
the poor and needy, this Presidency was forced to arrange weekly and monthly subsidies to be paid
to them regularly.
Also, the Mosaic female and male prisoners sent numerous petitions to this Presidency, requesting
assistance by providing them with necessary subsistence materials weekly, in view of the travel of
their families outside Iraq and their remaining without a breadwinner; therefore, the Community administration took the necessary
arrangements in a manner that ensures providing them weekly with subsistence materials, and also provided them with some clothing.
The amount spent for the purpose of aiding the poor and needy, and the subsistence of prisoners, reached 2015.959
Dinars during the above period.
5 — In view of the Ministry of Health placing control over Meir Elias Hospital, and the resulting
termination of the services of its employees and workers — the Lay Council decided to move the mentioned hospital
to a suitable building to be rented for this purpose — the mentioned employees and workers demanded
fulfillment of their claims, and the creditors among the warehouse owners and others insisted on settling all their debts.
Therefore, this Presidency has — until now — fulfilled the largest part of those debts, and the amount
it spent for this purpose during the above period reached 6257.748 Dinars.
Thus, the amount spent for the purpose of fulfilling the hospital's debts during the period from 1-4-951 to
31-3-953 is (9577.898) Dinars.
6 — The expenditures of the Frank Iny and Shamash schools increased during this academic year 52-953
over what they were in the previous academic year 951-952, and the amount that the Lay
Council must assist the two mentioned schools with during the current academic year has become
double what it assisted with in the previous academic year, as we previously explained in the introduction to this
report; this is due to the lack of revenues obtained from tuition fees, and the necessity of
employing male and female teachers specialized in academic subjects.
7 — Some members of this community thought that the financial situation of this community had improved in view of