Correspondence Regarding Legal (Marriage and Divorce) Proceedings between the Ministry of Justice and the Jewish Religious Courts
View interactive document pageThese documents include several construction contracts and accounting information for the Baghdadi Jewish Community. Also included are letters of correspondence between the Iraqi Ministry of Justice and the Jewish Religious Courts regarding legal issues, often involve marriage and divorce proceedings and jurisdiction issues. Most documents originating from the Jewish Courts are handwritten in Judeo-Arabic.
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 | |
1378/5/1 Kingdom of Iraq Ministry of Education Directorate of Education of ⟦Baghdad⟧ Province ⟦Al-Wataniya⟧ Primary School for Boys Number ⟦...⟧ Date ⟦...⟧ 195 Subject: ⟦...⟧ To / ⟦...⟧ We are sending you herewith ⟦...⟧ ⟦...⟧ Please ⟦...⟧ ⟦...⟧ School Principal 277/885
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
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 ⟦line⟧ Al-Ra'i Press - Baghdad
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
- 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).
- 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:
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
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
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 |
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
- 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
- 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 | )
— 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.
— 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⟧
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 |
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⟧
As it is on March 31, 1951 Fils | Dinar ... | 800 | School Committee Loan 228 | 58 | Waqf of Rifka Menahem Daniel 717 | 665 | Hospital Committee (Fixed Trust Account) 921 | 2127 | Isaac Hayim Synagogue 600 | 2302 | Loan from Nouriel School 790 | 1058 | Account of the Burnt Khan al-Shorja ... | 820 | Rent of Shashoua plot until the year 1958 - | 160 | Waqf of Al-Huwaidi Synagogue - | 85 | Shop from the Cooperation Building 500 | 62 | Rent of the Slaughterhouse Cafe for the year 51-1952 500 | 16447 | Gabila Commitment for the year 51-1952 90 | 16 | Habib Hammo 750 | 49 | Yona Ibrahim Jumaa - | 24 | Wadi' Banni 281 | 33 | Income Tax - | 400 | Suspended Hospital Committee Allocations 075 | 25 | Slaughterhouse Water Surplus Deficit and Surplus account as follows 790 1189 Deficit balance on 1-4-1950 Surplus for the fiscal year 50-1951 as follows :- 341 2769 Surplus resulting from the increase of Revenues over Expenses 915 1687 705 2877 364 108 Allowance from the costs of building The National School ⟦line⟧ 177 26825 ⟦line⟧
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 National School reconstruction account) 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 Intestine Factory 870 | 77 | Capital Secretariat 177 | 26825 | ⟦line⟧ ⟦line⟧ 177 26825 ⟦line⟧
— 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 President of the respected 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 it stands on 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 (Gabella) amounted to 27110.000 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). ⟦line⟧
A - Table of Revenues and Expenditures | Dinar | Fils Allocations of the Hospitals Committee for the fiscal year 1951-1952 | 4420 | — To the Hospitals Committee for the account of settling the debts of the hospital | 3320 | 950 Munir Elias | | Denaturalization and Deportation Committee | 72 | 865 Menashi Saleh Shelter | 17 | 802 Cemetery expenses (guarding fees and others) | 160 | 890 General expenses of the Community Presidency | 1096 | 27 Slaughterhouse expenses | 1257 | 585 Spiritual Council expenses | 28 | 40 Gratuities | 320 | — Salaries of the Community Presidency employees | 1439 | 146 Ozri Dalim Association | 6367 | 625 Pensioners | 556 | 699 School dispensaries | 86 | 250 Property taxes and insurance | 258 | 650 Expenses of the Shrine of our Master Al-Uzair (PBUH) | 100 | 300 Expenses of the old Ezra Menahem Daniel playground | 81 | 336 Frank Iny School | 1350 | 696 Legal case expenses for lawyer Gurji Haskel | 62 | — Expenses of the lawsuit for the house of the Denaturalization and Deportation Committee | 68 | 600 Expenses for the deportation of those whose Iraqi citizenship was revoked as follows: - ⟦line⟧ 3525 fees for six planes at a rate of 587.500 Dinars for each plane 16.140 other expenses spent by the Iraqi Tourism Company 100.650 miscellaneous expenses (subsistence, transport, stamps and others) ⟦line⟧ | 3641 | 790 The following is deducted: - ⟦line⟧ 445 the amount paid by some travelers to the Iraqi Tourism Company directly 274.500 500.719 the amount paid to the community by some travelers ⟦line⟧ | 2922 | 290 ⟦line⟧ | 23887 | 751
For the fiscal year 1951 - 1952 | Dinar | Fils Gabelle commitment fee for the fiscal year 51-1952 | 7981 | 666 Rental income | 2976 | 967 Kutbuth income | 534 | 544 Donations for certificates and divorce decrees | 200 | — From the account of Meir Eliyahu Synagogue | 1160 | 500 From the account of mixed schools (see the special appendix for schools) | 4652 | 909 From the account of synagogues (sales of furniture, debris, etc.) | 3055 | 102 From the account and revenues of Tomchei Torah endowments as follows: Annual revenues | 754 | 500 | Expenses (property taxes, etc.) | 434 | 644 | 319 856 From the rental account of Laura Kadoorie School as follows: Annual rent minus 10 percent for property tax | 900 | — Deducting insurance and school renovation expenses for electricity, patrols, gratuity to the guard, and guarding fees for Alliance schools and others | 230 | 779 ⟦line⟧ | 669 | 221 ⟦line⟧ | 21550 | 765 Deficit resulting from the excess of expenses over revenues | 2336 | 986 ⟦line⟧ | 23887 | 751
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 |