Voices from the Archive

IJA 3697

Correspondence regarding Jews being Harassed by Iraqi Government; Studying Abroad in London; Requests for Finical Assistance; Income Tax Reports

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Description

This item includes documents detailing internal administrative matters of the Baghdadi Jewish community such as employment actions, resignations, letters of recommendation, property management, and decisions of the organization. There are also requests for financial assistance and other personal matters, letters from members of the Baghdadi Jewish community to the Jewish Lay Council about increasingly harsh treatment by the government, and reports of individuals being arbitrarily arrested and imprisoned. Other documents include correspondence to the British government to organize a Passover Seder for Jewish soldiers, scholarships to study in British schools, Baghdadi Jews abrogating their citizenship and emigrating abroad, the collection of donations for Palestinian refugees and wounded soldiers, lists of members of the Baghdadi Jewish community in detention facilities, and financial documents such as income tax reports and receipts.

Metadata

Archive Reference
IJA 3697
Item Number
12941
Date
Approx. January 1, 1911 to December 31, 1920
Languages
Multiple Languages
Keywords
Office of Income Tax, Financial, Telegram, Condolence Letters, Menahem S. Daniel's School, Employment, Public Transportation, Jewish Religious Court, Alliance Israélite Universelle, Rahel Shamoon School, Birth Certificates, Ministry of Justice, Newspaper, Synagogue, Stamps, Al-Rashid Club, London, Charity, Thumbprint, Anti-Semitism, Attorney, Contract, Typed, Marriage Certificates, Commentary on Talmud, Endowment, Commentary on Torah, Baghdadi Jewish Community, Clippings, Ministry of the Interior, Crown Crest, Ottoman Bank, British Consulate, Office of Citizenship - Abrogation Branch, Dowry, Receipts, Synagogues Commission, Al-Rāfadīn Club, Income Tax, Death Certificates, Jewish Lay Council, Palestine, Abrogation of Citizenship, Chief Rabbi, President of the Jewish Community, French, Engagement Certificate, Certificate of Good Conduct, American Embassy, Zionism, Jewish Hospitals Committee, British Occupation, Correspondence, Personal Letterhead, Annotation, Middle East Politics, Handwritten, Crimes, Hospital, Jewish Schools Committee, Anti-Jewish, Printed Text, Ezra Menahem Daniel Sports-Ground Committee

AI English Translation, Pages 226-250

Archival unit 226

Sabih Nashat Al-Hilli
Author of the book Revolution and Men
Baghdad

Archival unit 227

Personal and Top Secret
Sir, His Eminence the Rabbi, Mr. ⟦illegible⟧, the Respected
Heartfelt congratulations to this prophet on your happy holiday
May God return it to you with prosperity, blessing, and long life
I wished to visit you for the first time in my life
with these poetic verses, as I, being a dismissed
employee whose dismissal period has ended, came to be reinstated
to service and was promised good, and in a few days I will be reinstated
God willing.
However, as a stranger, I need some
money, so I relied, but I was unable
and I was weakened, distress overcame me, and life became frightening
so I took this path ⟦R R⟧ temporarily ))
So forgive me, sir, for this audacity
Your loyal servant
Abdul-Amir Ahmed
O you whom I visit as a seeker, not just a visitor
A greeting from a sincere person who acknowledges your grace
Whoever visits you encounters the features of your joy
with grace, kindness, and gentleness
You are nothing but a shining star of the people
A fragrance sought by the youth with passion
I remained on one side and the people on another
Until I threw my poems toward the goal
To my brother of sublime character overflowing with dew
From his palms, a man of knowledge and honor
On the occasion of Passover
To the Sectarian Council
In
Crossed a thousand
To the ⟦illegible⟧ bank committee
4/4/1941
⟦line⟧
⟦line⟧

Archival unit 228

Announcement
From the National Tobacco Company Limited - Baghdad
To the honorable Iraqi public
The Director
Mr. Muhammad Ali
1- The National Tobacco Company Limited was a private limited company
with a capital of (32,500) Dinars and has become a public limited company
with a capital of (60,000) Dinars, in accordance with the approval of the Ministry of Economy
by its letter No. 13459 dated 10-18-48
2- The company offers 27,500 shares to the honorable public for sale
3- The value of one share is one Dinar, to be paid in full at the time of purchase
4- The company's assets were valued on the basis of cost or market price,
whichever is lower
5- The minimum subscription is (32,500) Dinars, considering that
the old shareholders remained in the company with their shares
6- The founders do not have any preferred shares or rights
7- The share selling locations are as follows:-
Rafidain Bank | Baghdad | Mr. Muhammad Al-Sandouq Baghdad Rashid Street | Mr. Karim Hassani Baghdad Karkh
Arab Bank | Baghdad | Haydarkhana | Allawi Al-Hilla (near Erzurumly Cinema)
Company Headquarters Baghdad Rashid Street Sinak | Mr. Abdul Amir Al-Adly Baghdad | Mr. Shamoun Yona Baghdad Ghazi Street
Mr. Muhammad Saleh Al-Jabi Baghdad Samawal Street | Rashid Street near Al-Hamra Summer Cinema | " Kadhim Judi Al-Jaber Baghdad Karkh
" Abdul Razzaq Al-Haj Attia Kadhimiya | Mr. Sadiq Kafishi Baghdad Shorja | Sheikh Maarouf Street
" Hassan Hadi Baghdad Rashid Street | " Daoud Yona Baghdad Torah | " Naji Mukhtar Baghdad Bataween (Baghdad
Maidan | " Abdul Jalil Al-Haj Muhammad Hussein Baghdad | Store)
Mr. Kadhim Al-Amiri Baghdad Rashid Street | Karkh Douriyeen | Mr. Radhi Alwan Baghdad Karrada
Haydarkhana | Al-Haj Ahmed Al-Sabbagh Baghdad Bab Al-Sharqi | Al-Sharqiya (Kharbanda)
Mr. Ibrahim Hadid Baghdad Rashid Street | Mr. Hikmat Abdul Rahman Adhamiya | Mahmoud Nadim Al-Karkh Salihiya
Haydarkhana | " Muhammad Ali Al-Hammari Baghdad Karkh | Al-Haj Abdul Razzaq Al-Dhahir: Mahmoudiya District
 | Sheikh Bashar | Mr. Mahdi Al-Saffar: Baghdad Sayyid Sultan Ali
Miscellaneous
To be kept

Archival unit 229

Translation of a letter from the Synagogue (Sha'arei Rason) in Calcutta
Dated March 27, 949 and addressed to
The President of the Israelite Religious Court in Baghdad
President of the Israelite Religious Court - Baghdad
Respected Sir
It is clearly evident that after reading the (Sefer Torah) on (Sabbaths) and holidays
and returning it to the (Heikhal), many members of this synagogue and other local synagogues indicate
a loss of interest and desire in prayer. Some fold their Tallitot and leave the synagogue while
others begin chatting among themselves and often leave their seats and return to them again.
As a result, the prayer is far from taste and order, and sometimes the prayer ceremonies
degrade into a mandatory routine. Therefore, while we are far from the aspect of
saving time, we are moved by a desire to establish exemplary conduct in our synagogues and sincerity and piety for the glory
of the Lord of the Worlds. We suggest ⟦as⟧ a measure or a reform attempt to delete two prayers from the Musaf, namely
(The Hazarah and Pituach HaKetoret) which precede (Tanna Debei Eliyahu), noting that these ceremonies
were followed in a popular manner among the Sephardic communities in England. Rabbi (Moshe Ben Maimon) of blessed
memory had deleted all the prayer in a loud voice in order to avoid chatting and talking in the synagogue
even though the Talmud mentioned it clearly, and this method was followed for three centuries in
all of Egypt and by the communities of Palestine and Syria. Likewise, our local community does not read the Amidah
when the building is (Samson). These three examples ultimately support the proposal regarding
abbreviation without sacrificing the religious spirit. Therefore, we request the opinion of the esteemed members of the (Beth Din).
Please accept our highest respect.
Sincerely,
A. J. Levroy
President
⟦illegible signature/mark⟧

Archival unit 230

65
10/5/1949
THE PRESIDENT,
SHAARE RASONE SYNAGOGUE,
CALCUTTA.
6 A Sudder Street,
To the Honorable President of the Synagogue
(Shaare Rason), Respectfully
6 A Sudder Street - Calcutta
Dear Sir,
After greetings
I have the honour to
I was honored to receive your letter dated 27/3/1949
acknowledge receipt of your
letter dated 27th March, 1949,
contents of which have been
And I am pleased to inform you that the contents of your mentioned letter have met
subject to full consideration
the interest and care of the Jewish Spiritual Council in Baghdad ⟦illegible⟧ of the Jewish Spiritual Council of
Baghdad.
Furthermore, the mentioned Council has decided after deliberation
The Council has ruled
after discussing the matter
on the matter that the deletion of the two religious pieces (the Hazara
thoroughly that your proposal
to eliminate from the Musaf ritual
and Pitum Haketoreth) from the Musaf prayer is contrary to the Mosaic Law the Hazara and the Pitum Haketoreth
preceding Tana Debe Eliahou, is
contrary to the Jewish Religious
So I hope to inform you of that.
Laws.
Yours Sincerely,
And please accept my respect;
Sincerely
Rab. Salman H. Aboodi
PRESIDENT
Jewish Spiritual Council
BAGHDAD.
President
Rabbi Salman Hoki Aboodi
Aboodi Ahmed
For filing
Stephen
5/10

Archival unit 231

922
3/2/1949
Criminal Investigation Directorate
Baghdad
Greetings,
With reference to Proclamation No. (2) of 1949 issued by
the Commander of the Military Forces for Martial Law Administration, please be informed that we
possess one old duplicating machine (Roneo) unfit for use,
brand (KOROLOGRAPH mark), noting that its size is 27 x 50 and 1 x 41 etc.
Please accept our highest respect;
⟦signature⟧
Head of the Community
⟦illegible⟧
To be sent by registered mail
⟦signature⟧
2/2
⟦illegible⟧
⟦signature⟧
2/2

Archival unit 232

Al-Rafidain Club
Baghdad
Honorable Member Mr.: ⟦line⟧
Respected:
Greetings. -
It has been decided to convene the General Assembly of the club to elect a new administrative body and to review
the Treasurer's report regarding the financial situation of the club, on Sunday, corresponding to
21 / 5 / 1949 at six o'clock in the afternoon at the headquarters of the Presidency of the Jewish
Community in Baghdad. In the event that a quorum is not reached, the meeting will be postponed until Monday,
22 / 5 / 1949 at six o'clock in the afternoon at the same location.
In view of the importance of this meeting, we have every hope that you will respond to the invitation
by attending at the appointed time.
Please accept our highest respect
Honorary Secretary
⟦illegible⟧

Archival unit 233

Translation of the letter from the Jewish Association in Calcutta dated 21 / 9 / 949
Addressed to the President of the Spiritual Council in Baghdad
⟦line⟧
From the President of the Israelite Spiritual Council - Baghdad
The Jewish Association in Calcutta
Greetings
Calcutta 1 Sivan 949
Respected Sir
Mrs. (R. Sassoon) was married in the year 1927 and her husband
died on 2 / 2 / 1941 leaving 3 children - and she now wishes to remarry, noting that
she must travel to Baghdad to obtain the (Khalisa) from her cousin whose address is mentioned below -
Mr. Selim Saleh Sassoon - c/o Mr. Daoud Saleh Nawi
87 / 165 Bani Said - Qishla - Baghdad
However, she is facing difficulties in obtaining an entry visa to Iraq (visa) and we attach
herewith the reply she received from the Iraqi Consul General in Bombay in this regard.
We would be most grateful if you would kindly assist her in obtaining the (visa)
entry visa to Iraq so that she can obtain the (Khalisa).
Sincerely
S. F. Yaqoub
Honorary Secretary
Translation of the letter addressed from the Royal Iraqi Consulate General in Bombay
No. 1748 / 172 dated 11 October 1949 to Mrs.
(R. Sassoon) in Bombay Calcutta
⟦line⟧
Mrs. R. Sassoon - Calcutta
Greetings - With reference to your letter dated 6 October 949 regarding obtaining
an entry visa to Iraq. I regret to inform you that it will not be possible to grant you such a visa
before obtaining the approval of the Director General of Police in Baghdad
Sincerely
R. Hammad
Royal Iraqi Consulate

Archival unit 234

Al-Hilal Sports Club
Baghdad
Number ⟦line⟧ Date ⟦line⟧ Corresponding to ⟦line⟧
Subject / Appointment
Based on the request submitted to us by you regarding your affiliation with our club as a sports member and according to the requirements of
the club's bylaws, Article -17-, and after studying your request by the administrative board in its meeting held
at the club's headquarters located on Al-Rashid Street, Al-Sinak district, it was decided to accept you as a sports member in ⟦line⟧
our club as of the date above, wishing you success and prosperity in serving the community and advancing the sports movement.
• Please inform us if you wish to change your membership category to another category in ⟦line⟧
in case you do not wish to continue in the club. Thank you in advance with utmost appreciation and respect.
• Please visit the accounts department at the club
to receive your club identity card.
On behalf of the Club's Administrative Board
⟦illegible stamp⟧

Archival unit 235

Chief Rabbi in Baghdad
Chief Rabbi of the Holy Community
Number 59
Salman Hooki Aboudi
Baghdad, may God protect it
Date 22 / 4 / 949
CHIEF RABBI
BAGHDAD
⟦Presidency of the Israelite Community⟧
674
22 / 4 / 949
The Honorable Rabbi Sassoon Khedhouri
President of the Israelite Community in Baghdad
We submit herewith a translation of the letter from the Jewish Association in Calcutta dated 29 / 3 / 49
addressed to us, which includes the request of Mrs. (D. M. W.) to mediate for her with
the competent authorities to obtain an entry visa to Iraq for the purpose of performing
the ⟦Halizah⟧ ceremonies (M. L. S. W.) from her cousin.
Our request to your Excellency is to mediate with the competent authorities in this regard.
With much thanks and respect to your Excellency.
Salman Hooki
Aboudi
The President

Archival unit 236

Department Copy
980
17 / 5 / 1949
The Honorable Ministry of Interior
Baghdad
⟦line⟧
After greetings
Mrs. R. Sassoon, residing in Calcutta, whose husband died childless
in the year 1941, wishes to remarry, and therefore her presence in Baghdad is required to perform
special religious ceremonies by her deceased husband's brother, named Salim Saleh Sassoon,
whose address is (c/o Mr. Daoud Saleh Nawi - 87 / 165 Bani Said
- Qishla - Baghdad).
In view of the requirements of the Mosaic religious laws for the aforementioned person's presence
in Baghdad to perform the said religious ceremonies, we request consideration for approval to
grant her an entry visa to Iraq. Respectfully yours;
Sassoon
Head of the Community
For filing
Miscellaneous
A / 1

Archival unit 237

Doctor
Omar Al-Istrabadi
Dr. O Istrabadi
To the Honorable President of the Jewish Community.
Greetings and respect,
Further to - the health official at the clinic ⟦near⟧ Bab al-Muadham
The health official ⟦Raja⟧ Banat present that on the leaves
of retirement, he benefits from it in a clinic and that
when my clinic finished the transaction of transferring the rental location
from the clinic of Dr. Aqeel Youssef to my clinic,
that - the transaction will be completed next Saturday
And based on his request for this, I gave her this document
Doctor -
20 / 6 / 946
⟦signature⟧
Assistant Director of Transportation
⟦illegible stamp⟧

Archival unit 238

Summary of the Contract
and the Internal Regulations
of the National Tobacco Company Limited
Baghdad
and its amendments supported by the approval of the Ministry of Economy
pursuant to letter No. 13459 dated 10/18/1948
Established in Baghdad
Year 1943
Al-Ma'mun Press * Baghdad

Archival unit 239

Summary of the Contract
and the Internal Regulations
of the National Tobacco Company Limited
Baghdad
and its amendments supported by the approval of the Ministry of Economy
pursuant to letter No. 13459 dated 10/18/1948
Established in Baghdad
Year 1943
Al-Ma'mun Press * Baghdad

Archival unit 240

4 - The company may create, draw, accept, endorse, or otherwise dispose of
promissory notes, bills of exchange, bills of lading, and other negotiable
instruments and other commercial papers of whatever kind.
5 - The company may conduct all transactions, enter into all contracts, and perform all actions it deems
necessary or appropriate to carry out its purposes and under the conditions it sees fit.
6 - The company may own and acquire the right to dispose of all immovable property it deems
necessary to carry out its aforementioned purposes in any part of Iraq and register it in its name in
the competent official departments, and it may invest them directly, indirectly, or by any
other method.
7 - The company may subscribe to shares, loans, transfers, or other papers of any
other company, public or private, or any body or institution.
8 - The company may participate or merge with any other company or contract with any other company
to engage in any type of the aforementioned business, and to form limited subsidiary companies
and subscribe to their shares or support them in any form whatsoever.
9 - The liability of the company members is limited.
10 - The capital of the company is sixty thousand Dinars divided into sixty thousand shares, each
valued at one Dinar.
- 3 -

Archival unit 241

Contract Summary
National Tobacco Company Limited
1 - Name of the Company - National Tobacco Company Limited.
2 - Registered Office of the Company - In Baghdad
3 - The purposes for which the company was established are:-
(a) - Establishing a factory or factories for preparing raw tobacco and manufacturing cigarettes of
all kinds.
(b) - Purchasing or merging a factory or factories for the manufacture of cigarettes already established and existing.
(c) - Establishing a factory or factories for making cigarette boxes and boxes for any other materials.
(d) - Establishing a printing press for printing box labels or any other printed materials.
(e) - Trading in wholesale and retail in the materials that enter the aforementioned factories of
machinery, tools, equipment, and raw materials, namely tobacco, paper, and cardboard
and other materials involved in the company's business, and to have the right to trade
in similar materials, whether they are products of the company or others, by way of sale,
purchase, mortgage, credit, import, and other rights of disposal directly
or through an intermediary for its own account or by way of commission or agency for others.
- 2 -

Archival unit 242

Internal Regulations
of the National Tobacco Company Limited
1 - The following words and phrases shall have the following meanings unless the context indicates otherwise:-
1 - (The Company) National Tobacco Company Limited.
2 - (Companies Law) The Indian Companies Act of 1913 as amended and implemented by the
Companies Statement of 1919 and every other amendment introduced to it, acted upon, or substituted for it.
3 - (Company Headquarters) The registered management center of the company.
4 - (Month) A month according to the Gregorian calendar.
5 - Words denoting the singular include the dual and plural and vice versa.
6 - Words denoting the masculine also include the feminine.
7 - Words denoting persons include legal entities.
2 - The model regulations contained in Table (A) of the first list of the Companies Law
do not apply to this company, except that if the regulations of this company are silent on a matter, the
aforementioned model regulations shall apply in that regard.
Commencement of Work
3 - Since this company started operating as a private company, it shall continue as a private
company. Then it shall conduct business as a public company after all the necessary legal formalities for that are completed.
- 5 -

Archival unit 243

The undersigned, whose names and addresses are at the bottom, had established a private limited company. Based on
their following of the required legal procedures, the aforementioned company has been converted into a public limited company.
Names, surnames, and addresses of the subscribers (at the initial establishment of the company) | Number of shares taken by each subscriber
Rafidain Tobacco Company Limited - Baghdad | 120
Tawfiq al-Suwaidi - Landowner * Salah al-Din Street | 250
Selim Abboud - Merchant * Al-Sa'dun Quarter | 120
Muhammad Hisham Kamil Ayas - Merchant * Jadid Hassan Pasha Quarter | 110
Total - Six hundred shares | 600
Written in Baghdad           Month           Year 1943
On behalf of Rafidain Tobacco Company Limited    Tawfiq al-Suwaidi    Selim Abboud    Muhammad Hisham Kamil Ayas
Authorized Manager
Witness to the authenticity of the signature
- 4 -

Archival unit 244

coupons for the payment of profits or any formal arrangement decided by the Board of Directors.
E - The share warrant is evidence of the holder's right to the shares specified therein, and the ownership of these
shares is transferred by delivery and receipt, and the provisions of this
Bylaw relating to the method of transferring and moving shares shall not apply to the transfer of shares for which a warrant is issued.
F - The holder of a share warrant may request the company to cancel it and issue a certificate in his name or in the name
he provides, after delivering the warrant to the company and paying the fees decided by the Board of Directors.
G - The holder of a share warrant may deposit the warrant at any time at the company's headquarters in exchange for a receipt, and as long as
the warrant remains deposited with the company, the depositor shall have the rights related to requesting a general meeting of the company,
attending general meetings, voting therein, and exercising any other right of the
members' rights in every meeting held after two days from the date of deposit, as if his name
were registered in the register of members as the owner of the shares specified in the share warrant, and the company must return
the warrant to the depositor two days after receiving a written request from him.
H - The holder of a share warrant participates in all the rights of members as long as his warrant is deposited at the company's
headquarters, and if his warrant is not deposited, the company is not obliged to send him any notice.
As for the call for payment, it shall be directed to the warrant holders by means of advertisement in newspapers, as well as
all notices regarding seizure, forfeiture of rights, and other notices that the Board of
Directors decides to direct to them.
I - The Board of Directors may follow from time to time rules relating to the special conditions for renewing
share warrants or coupons based on their loss, damage, or defacement, while taking
the necessary securities.
⟦line⟧ 7 ⟦line⟧

Archival unit 245

Shares
4 - a - Unsubscribed shares, whether new or old, shall be at the disposal of the Board of Directors,
which may offer them, in whole or in part, to the public, taking into account legal provisions, or
sell them in any manner whatsoever.
b - Any share of the company's shares may be issued with preferred or deferred rights or any other
special rights or with restrictions related to the share of profits, the number of votes, the return of capital,
or otherwise, as the company may decide from time to time by special resolution, provided that this does not prejudice
any of the special rights previously granted to the holders of the company's issued shares.
c - The amount payable for each share requested for subscription after it is offered must not be less
than thirty percent of its nominal value; however, if the company decides to create other shares in
the future, they shall be offered in the manner decided by the Board of Directors.
5 - a - The company's shares shall be of two types: registered or to bearer, as decided by the Board of Directors.
b - Every person whose name is registered in the company's register of members is entitled to receive, without a fee, a certificate
signed by the authorized manager and stamped with the company's seal, stating the number of shares they hold
and the amount paid for them. If a share is held jointly by more than one person, the
company is not obliged to issue more than one certificate, and delivery of the certificate to one of the partners is considered delivery to all.
c - If a share certificate is defaced, lost, or destroyed, a replacement may be issued upon payment of
a fee not exceeding one hundred fils, as decided by the Board of Directors and under the conditions deemed appropriate by
the Board of Directors regarding evidence and undertakings.
d - The company may issue share warrants to bearer, provided that the share value has been paid in full.
The warrant shall state the number of shares held by the bearer by virtue of it, and coupons may be attached to the warrants.
⟦line⟧ 6 ⟦line⟧

Archival unit 246

Lien on Shares
6 - a - The company has a right of lien secured by a privilege on any share for which the full value has not been paid, for all amounts
due and which will become due on it (and the Board of Directors has the right to exempt any share from the provisions of this
article). The company's right to lien on shares includes the lien on the dividends due to them.
b - The company may sell, in the manner determined by the Board of Directors, every share held under lien due to the failure of
its holder to pay an amount due on it, provided that a written notice is sent to demand the due amount
while giving him a period of not less than fourteen days.
c - The proceeds of the sale shall be allocated to pay what is due of the amount from which the right of lien arose,
and the surplus shall be paid to whoever was its holder until the sale. The company may claim the deficit from him if
the sale proceeds do not cover the amount required to be paid. Also, if a surplus remains, the company may withhold it if
the shareholder has other shares whose value is not fully paid, whether the unpaid amount
is due or not yet due.
Call for Payment
7 - a - The company's Board of Directors may call upon its shareholders from time to time to pay the remainder of their shares' value or
a part thereof, provided that the amount requested to be paid each time does not exceed half of the nominal value of the shares,
while giving him a period of not less than fourteen days, and the shareholder must respond to the call for payment.
b - Partners in a share shall be jointly and severally liable for everything requested of them to be paid regarding
the common share between them.
c - If the period specified in the call for payment expires and the shareholder has not paid what was requested to be paid,
an interest shall be due from him to the company at a rate of seven percent per annum starting from the due date.
⟦line⟧

Archival unit 247

until actual payment, and the Board of Directors has the right to waive the interest or part of it.
d - The Board of Directors - if it deems appropriate - may receive from any member what they wish to pay of
the amounts remaining from the original value of the shares they hold and which have not yet been called for payment,
and it may pay on all or some of the paid amounts an advance interest at the rate agreed
upon with the payer, provided that it does not exceed five percent per annum.
Forfeiture of Rights in Shares
8 - a - If a member delays in paying an amount required of them, the Board of Directors may issue
a notice to them demanding payment of the amount due from them along with the interest.
b - The notice shall specify the day on or before which the required amount must be paid, provided that
this day is not before the lapse of fourteen days from the date of notification, and the notice shall state that
in the event the member fails to pay the amount demanded within or before the deadline, their right to their shares
shall be liable to forfeiture.
c - If the member does not pay the amount demanded, the Board of Directors may decide to forfeit their right to their shares
after the expiration of the period specified in the notice.
d - Any share for which the holder's right has been forfeited may be sold or disposed of under the terms or manner
deemed appropriate by the Board of Directors. It is permissible at any time before the sale or disposal to rescind the
forfeiture decision under the terms deemed appropriate by the Board of Directors.
e - Whoever has their right forfeited in the shares they hold shall cease to be a member of the company regarding those
shares, but they remain liable for the payment of all amounts that were due on their shares unless
the company has satisfied all its claims from the sale of the shares.
- 9 -

Archival unit 248

f - Every report signed by two members of the Board of Directors stating the capacity of
the aforementioned signatories that any share in the company has been forfeited by its holder on the date mentioned
in the report shall be conclusive evidence of the validity of its contents against everyone who claims
entitlement to the said share, and the report and the receipt taken from the company in exchange for
the consideration paid to it for the share when it is sold or disposed of shall be considered sufficient evidence of the ownership
of the share by the buyer or the person to whom it was disposed, and his name shall be registered as the holder of that share
and his right shall not be prejudiced by any corruption or invalidity in the procedures followed. This article does not prejudice any
of the company's rights mentioned in the discussion of the seizure of shares mentioned in Article (7) above.
Conversion of Shares into Stock
9 - The Board of Directors, after obtaining the company's permission in an extraordinary general meeting, may convert
fully paid-up shares into stock, and it may also, after obtaining the company's permission, convert
stock into shares of any kind, and both permissions may be used at the same time.
Transfer and Transmission of Shares
10 - a - The contract for the transfer of any share in the company shall be signed by both the transferor and the transferee, and the transferor shall be considered
the holder of the share until the name of the transferee is entered in the register of the company's members as the holder of that share.
b - The share transfer contract shall be in the following form or any other form decided or approved by the Board
of Directors.
To the National Tobacco Company Limited, Baghdad
I ⟦line⟧ residing in ⟦line⟧ in exchange for
⟦line⟧ paid to me by ⟦line⟧ residing in
- 10 -

Archival unit 249

referred to hereinafter as the Transferee, I have by this contract transferred to the Transferee
the share numbered (or the attached shares) ⟦line⟧ in the National Tobacco
Company Limited, to be owned by him, his heirs, and his subsequent assignees under the same conditions
under which I held that share at the time of writing this, and I, the Transferee, have accepted the ownership of the
said share under the conditions mentioned above.
Transferee | Transferor | Witness to the signature
C - The Board of Directors may refuse to register the transfer of a share whose value has not been paid, and it must refrain
from registering the transfer of any seized share. The Board of Directors may also suspend the registration of share
transfers during the fourteen days preceding the holding of the ordinary general meetings of each
year. The Transferee shall pay a fee of one hundred and fifty fils to the company for each transfer contract,
and every transfer contract must have the transferred share certificate attached to it. In case of its loss,
damage, or disappearance, the Board of Directors shall have the right to decide the necessary conditions and securities
to approve the transfer contract.
11 - If a person who is the sole holder of a share in the company dies, the company shall not recognize any right to that share
for anyone other than his heirs or executor. If the share is registered in the name of two or more persons, the company shall not recognize
a right for anyone other than the surviving person or persons and the heirs or executor of the deceased.
12 - The guardian of a minor or the curator of an insane or absent person among the company members, and everyone to whom
ownership has passed from them due to the death of a member, his bankruptcy, or any other legal reason, has the right,
after presenting the legal evidence proving his aforementioned capacity and the right arising from it for him, which
the Board of Directors accepts, to register himself as a member for the said share or to transfer it.
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Archival unit 250

the share to another person in accordance with the provisions of this system.
13 - Whoever owns the right to dispose of a share due to the death of its holder or his bankruptcy shall have the profit
and other interests as would have accrued to him if he were the registered holder of the share, but the transferee
due to bankruptcy is not permitted, before registering his name in the register of members for that share,
to exercise any of the membership rights related to the company's meetings.
14 - The company may decide from time to time to increase its capital by virtue of a resolution issued in an extraordinary
general meeting by creating new shares under the conditions it deems appropriate.
15 - As for the shares that may be created in the future as new shares, the Board of Directors must
offer them all before their issuance to all persons who must be notified of its general meetings
so that each of them may take from them in proportion to the shares he holds or close to that proportion as far as
the number of created shares allows. The offer shall be made in a notice stating the number of shares offered with
the determination of an appropriate period for the offer decided by the Board of Directors. If the period expires and the company is not notified
of acceptance, its offer is considered rejected, and then the shares considered rejected become at the disposal of
the Board of Directors.
16 - Excess Capital. The company may decide the following by a special resolution, namely:
1 - To consolidate its capital and divide it into shares of a greater value than its current shares.
2 - To divide its capital or any part thereof into shares of a value less than the value limited in
the memorandum of association of the company, by subdividing all or some of its current shares, and taking into account the provisions
of item (d) of paragraph (a) of Article Fifty of the Companies Law.
3 - To cancel every share that has not been subscribed to or for which no one has accepted the subscription until the issuance of the resolution.
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