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IJA 3714

Correspondence about Property Taxes, Iraqi Government & Baghdadi Jewish Community

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Description

This item included correspondence between the Iraqi government and the Baghdadi Jewish Community concerning property tax issues.

Metadata

Archive Reference
IJA 3714
Item Number
12948
Date
Approx. January 1, 1961 to December 31, 1970
Languages
Arabic
Keywords
Revenue Stamp, Newspaper, Typed, Iraqi Government, Baghdadi Jewish Community, Clippings, Ink Stamp, Administrative Committee for Iraqi Jews, Letterhead, Frank Iny School, Envelope, Lease, Property, Tax, Eagle Crest, Ministry of Finance, Annotation, Handwritten, Property Tax

AI en Translation, Pages 226-250

Page 226

Presidency of the Jewish Community
in Baghdad
Telephone 83531
Number T/: 126 / 76
Date: 8 / 8 / 1976
Subject /:
Mr. Director of Real Estate Registration for Baghdad Governorate / Al-Rusafa / Respectfully
After greetings
Please provide us with a map for the property sequence 185 Qanbar Ali.
And please accept the highest respect.
Naji Chachak
On behalf of the Presidency of the Jewish Community
The Iraqi Republic
50 Fils Revenue Stamp
⟦illegible⟧
7/8/1976
⟦illegible⟧
9/8/1976

Page 227

222
Republic of Iraq
Directorate of Real Estate Registration
in Baghdad / Rusafa
Number / 5008
Date / 5 / 7 / 1976
In the name of God, the Most Gracious, the Most Merciful
Presidency of the Jewish Community in Baghdad
Special Number 1402
Date 7 / 7 / 1976
Register: 185
District: Qanbar Ali
To /
Capital Secretariat - Center Engineering Directorate
Reference to your letter numbered 5405 and dated 4 / 7 / 1976
We have estimated the fees for the joint site inspection of the property numbered
above, on Monday, corresponding to 12 / 7 / 1976 at
⟦nine⟧ in the morning for the purpose of general ⟦development⟧ - please have your representative attend at
the specified time.
The Director
Hamid Abdul Wahid
Mr. Mahmoud Wajih
19 / 7
A copy of it to /
1 - The Jewish Community Endowment Council to participate in the inspection
at the time specified above.
2 - Al-Haj Anwar to participate in the inspection at the specified time

Page 228

222
Presidency of the Mosaic Community
Real Estate Committee
Baghdad
Number 518
5 / 10 / 51
7021
7 / 7 / 1951
8000
14 / 9 / 1951
To / Real Estate Tax Committee
We send to you herewith ⟦...⟧
⟦...⟧ real estate tax ⟦...⟧
⟦...⟧ 7/7/1951 ⟦...⟧
⟦...⟧
⟦...⟧

220
Capital Secretariat:
Directorate of Rusafa Center Unit / Licenses:
Number / 10 /: 567
Date / /: 7 / 7 / 1976
Directorate of Real Estate Registration, Rusafa
Subject / Joint Inspection
Please set a date for a joint inspection for the purpose of fixing the property boundaries, sequence 1 Mad, located
in Qanbar Ali neighborhood and marking <del>⟦illegible⟧</del> the section going to the public road <del>⟦illegible⟧</del> as well as stating
the area of the surplus land, if any, legally..
On behalf of the Director of Rusafa Center Unit
Ahmed Mohammed Hussein
A copy to /
Unit Engineer
Surveyor / To participate in the inspection when it is scheduled by the Real Estate Registration Directorate
with the priorities..
The representative of the Jewish Community Endowment / To visit the Real Estate Registration Department and pay the fees
required and provide a means of transportation..
Thursday
Corresponding to 13 / 7 / 1976
Ten o'clock
(Hisham 4 / 7 / 1976
7 / 7 / 1976

Page 229

The Administrative Committee for Iraqi Jews
in Baghdad
Telephone: 83531
Number /: 76 309
Date: 30 / 6 / 1976
Tabu: 221
Subject /
The Honorable Director of Rusafa Real Estate Tax
Greetings and respect
We have been notified of the rental assessment for property number 1/507 in the name of a person we do not know, and since
the assessment is more than the actual rent, we therefore request your order to issue a new notification so that we may
object according to the proper procedures.
In conclusion, please accept our highest respect.
Roubin Naji Elias
Chairman of the Administrative Committee for Iraqi Jews
⟦signature⟧
⟦circular stamp⟧
⟦faint text at bottom⟧

Page 230

The Administrative Committee for Iraqi Jews
in Baghdad
Telephone 83531
Number L /: 306 76
Date: 30 / 9 / 1976
Subject /:
The Respected Director of Rusafa Property Tax
Greetings and respect
We have been notified of the rental assessment for property number 1/502 in the name of a person we do not know, and since
the assessment is more than the actual rent, I request your order to issue a new notification so that we may
object according to the proper procedures.
In conclusion, please accept our highest respect.
Roubin Naji Elias
Head of the Administrative Committee for Iraqi Jews
⟦illegible⟧
8569
2 / 10
Incoming Rusafa Property Tax
⟦illegible handwriting in blue ink⟧

Page 231

Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91663
Number:
Date:
To the Respected Director of Rusafa Property Tax
Greetings and respect,
We have been notified of the rental assessment for property No. 3/517 Samuel Luzia Street
And since the assessment is more than the actual rent, I request an order to issue a new
notification so that we may have the right to object according to the regulations.
In closing, please accept our respect
Head of the Administrative Committee for Jews in Iraq
To be printed and prepared with a large sheet
⟦signature⟧

Page 232

In the name of God, the Most Gracious, the Most Merciful
Directorate of
Rusafa Real Estate Tax
220
Tapu
Number / 7695
Date / 27 / 6 / 1976
Administrative Committee for Iraqi Jews
Number 1082
Date 27 / 6 / 1976
To - Office of the Notary Public of Southern Baghdad
Subject - Sending amounts for real estate tax
In view of the Administrative Committee for Iraqi Jews paying the amounts owed by them for real estate
tax on a regular basis at the present time, please stop sending any amount currently.
In the event of their failure to pay, we will inform you. With thanks and appreciation.
1569
6/28
Incoming Notary Public
Director of Rusafa Real Estate Tax
A copy of it to /
Administrative Committee for Iraqi Jews / its letter numbered 76/300 on 5/31/1976 for information please

Page 233

Ministry of Finance
General Directorate of Property Tax
22
11/18
Number: ⟦illegible⟧
Date: ⟦illegible⟧
Presidency of the Mosaic Community in Baghdad
Number: 7804
Date: 1955/11/21
To the Presidency of the Mosaic Community in Baghdad
Subject: Property tax due on the property numbered ⟦illegible⟧/227, ⟦illegible⟧ district
Based on the review of ⟦illegible⟧, the agent of ⟦illegible⟧
Regarding the property tax due on the aforementioned property, amounting to ⟦illegible⟧ Dinars
It has been decided ⟦illegible⟧ <del>⟦illegible⟧</del>
Please be kind enough to review and instruct those concerned to pay the aforementioned amount or provide evidence to the contrary
Based on the provisions of the Property Tax Law and the instructions issued thereunder; otherwise, this department will be forced to take
Legal actions against you in accordance with the aforementioned law. With high respect.
To be kept with the transaction
11/20
Director General of Property Tax
A copy to:
Baghdad Land Registry Office / 1685/721 on 8/27/50 for information and action accordingly, with appreciation.
3252
2 / 11 / 85

Page 234

Presidency of the Mosaic Community in Baghdad
Basra
27 / 506 ⟦illegible⟧
2721 / 3 / 20 ⟦illegible⟧
357
To Baghdad
Presidency of the Mosaic Community in Baghdad
Subject: Tax
2721/3/21 Attached to you is list 266/31 with the names of the persons who were assessed income
tax totaling 1000/000 Iraqi Dinars as of the date of its issuance, and since we did not find
in our records any financial assistance for them and since they are very poor. Therefore
we request you to kindly look into their matter and inform us.
<del>⟦illegible⟧</del>
On behalf of the Basra Committee
Head of the Mosaic Community in Basra
500 / 1000
⟦illegible⟧
271 in our financial records: List T

Page 235

Kingdom of Iraq
Ministry of Finance
General Directorate of Income Tax
Number: 506 / 8 / ⟦illegible⟧
Date: 2 / 4 / 1941
To
Income Tax Appeal Committee
Subject: Appeal of the Appeal Committee's decision No. ⟦illegible⟧ on ⟦illegible⟧
Regarding the income tax of Mr. ⟦illegible⟧
The Appeal Committee decided in its decision No. ⟦illegible⟧ dated ⟦illegible⟧ to reduce the income assessment of
the aforementioned taxpayer from (1000) Dinars to (⟦illegible⟧) Dinars based on the reasons stated in
the mentioned decision. Since this decision is prejudicial to the rights of the Treasury, therefore -
I appeal this decision requesting its reconsideration.
<del>⟦illegible⟧</del>
On behalf of the Director of General Income Tax
A copy to the Income Tax Officer in ⟦illegible⟧

Page 236

Baghdad
14/6/1976
The Respected Director of Rusafa Real Estate Tax
Greetings and respect,
I received the real estate tax ⟦ticket⟧ for the house numbered 226, Al-Tawrat neighborhood, on 12/6/1976.
Since it was stated that the committee's assessment of the value of the mentioned house is 94/1000 Dinars, we object to this
value, and therefore we request you to kindly reconsider the assessment.
Please accept our highest respect.
Robin Naji Elias
Chairman of the Administrative Committee for Iraqi Jews
The assessment memo is ⟦attached⟧ ⟦herewith⟧
Attachments: Assessment memo No. 2/10
⟦signature⟧
Heirs of Kabia Raja
23318
⟦illegible⟧

Page 238

4228
In the name of God, the Most Gracious, the Most Merciful
Ministry of Finance
General Revenue Directorate
Directorate of
Rusafa Property Tax
Number 7204
Date 21 / 6 / 1976
Please refer to the full number
Presidency of the Jewish Community
Number ⟦2/2284⟧
Date 29 / 6 / 1976
To -: Presidency of the Jewish Community
Subject -: Addressing deficiencies
In view of the intense heat this season and the shortage in the arrival of
water to the building we occupy, which belongs to you, and because some
air conditioners need certain parts for the purpose of operating them, please work
- as quickly as possible - to address what is listed above and purchase a water pump that works
to deliver water to the tank. And replace some pipes in
the installations and their accessories due to the damage occurring in them, while purchasing a ground tank that pumps
water to the upper floor, hoping to give the matter sufficient attention with
appreciation.
Director of Rusafa Property Tax
A copy of it to /
General Revenue Directorate / Accounts / for information and confirmation, please.

Page 240

Administrative Committee for Iraqi Jews
in Baghdad
Telephone 83531
Number L /: 300 / 76
Date: 31 / 5 / 1976
Subject /:
Mr. Notary Public of Southern Baghdad, Respected
Greetings,
Your sending of the deposits placed by tenants in the name of the Administrative Committee for Iraqi Jews
and the Mosaic Community to the Rusafa Real Estate Tax office has created legal confusion. Therefore, please cease
sending the deposited amounts to the Rusafa Real Estate Tax office, especially since the amounts sent are the sums
that had accumulated at your department for a long period.
Please accept our highest respect.
⟦signature⟧
Roubin Naji Elias
Chairman of the Administrative Committee for Iraqi Jews
Copy to:
Rusafa Real Estate Tax Directorate - Please confirm, please.

Page 241

Presidency of the Jewish Community in Baghdad
Secretariat
27 / 8 / 952
2744 / 9 / 17
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
Subject: Property Tax
With reference to your letter numbered ⟦illegible⟧ and dated ⟦illegible⟧
We would like to inform you that ⟦illegible⟧ has been paid in full according to receipt number ⟦illegible⟧
And dated ⟦illegible⟧ amounting to ⟦illegible⟧ Dinars, so please take the necessary action in this regard.
⟦illegible⟧
⟦illegible⟧
President of the Jewish Community in Baghdad
A copy to:
- Mr. Accountant of the Community - to take the necessary action according to the procedures
⟦illegible⟧

Page 242

Presidency of the Administrative Committee for Iraqi Jews
Disbursement Voucher
Number:
Date: / / 19
I have received from the Accountant of the Administrative Committee for Iraqi Jews in Baghdad:
The amount issued above, totaling:
Cash:
Check No.:
On Bank:
For:
Fils | Dinar
Recipient
⟦illegible signature⟧

Administrative Committee for Iraqi Jews
in Baghdad
227
Telephone 83531
Number L /: 301 / 76
Date: 19 / 5 / 1976
Subject /:
The Respected Director of Al-Rusafa Property Tax
Greetings,
We have leased the staircase door numbered 86/137 in Al-Tawrat neighborhood starting from 20 / 5 / 1976 for an
annual rent of -/60 Dinars (sixty Dinars). Therefore, please mark this in your records and calculate
the tax on this basis.
Please accept our highest respect.
Roubin Naji Elias
Chairman of the Administrative Committee for Iraqi Jews
⟦illegible⟧
⟦signature⟧

Page 243

Presidency of the Baghdad Court of Appeal in its Cassation Capacity
Number / 7 / Legal / 957
10 / 10 / 1377 Hijri
29 / 4 / 1958 Gregorian
The Decision
Upon review and deliberation, it was found that the appellant did not submit
a cassation brief
stating the grounds for challenging decision No. 281761 dated 3/21/1958, but rather sufficed
with the cassation petition in which he indicated that the aforementioned decision is contrary to the law. Whereas Article
17 of the Law of Civil Procedure requires the statement of the grounds for the challenge,
it was therefore decided to reject the cassation challenge in form and to charge the appellant with the cassation fee. The decision was issued by consensus on
4/29/1958 AD
President of the Court of Appeal
In its Cassation Capacity
⟦illegible⟧

Page 244

Baghdad
⟦...⟧/5/⟦...⟧
Notification
Mr. Director of Rusafa Real Estate Tax, Respected
Greetings
We have leased the stairwell door numbered 127/86 in the Al-Tawrat neighborhood starting from 5/20/1976 for an annual
rent of 60 Dinars. Therefore, please mark this in your records and calculate the real estate tax
on this basis. With much gratitude and respect.
Chairman of the Administrative Committee
SHAMASH SECONDARY SCHOOL
Baghdad - Alwiya New
Telephone No: 91233
⟦illegible⟧

Page 245

⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧ 1973/5/15 ⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
Number:
No.:
Date:
Date:
Shamash Secondary School
Baghdad
New Alwiyah
Telephone 91693
SHAMASH SECONDARY SCHOOL
New Alwiyah - Baghdad
Telephone No. 91693

Baghdad 12/5/1956
Honorable Member Mr. Naji Hareeb
Greetings -
The door number of the staircase intended for lease is 137/86, so the Rusafa Property Tax Directorate
must be informed upon leasing it, because if the tax inspector comes down for inspection, he will
charge for occupancy from three or four years ago, as happened to us in the past.
- This is what was necessary to inform you.
Director of Endowments
⟦signature⟧
There is no harm in informing the department after the leasing is completed.
⟦signature⟧

Page 246

Presidency of the Mosaic Community
in Baghdad
Telephone 83531
Number T/: 91 / 76
Date: 19 / 5 / 1976
Subject /:
226
Mr. Director of Real Estate Registration for Baghdad Governorate / Al-Rusafa / Respectfully
After greetings
Please provide us with two copies of the real estate record for property sequence 230 Kawlat.
And please accept our highest respect.
Naji ⟦Jubayka⟧
On behalf of the Presidency of the Mosaic Community

Page 247

To the Respected Director of Real Estate Registration in Al-Rusafa /
Greetings,
Please provide us with a copy of the real estate record for the property sequence
220 Kawlat ⟦in the name of⟧ the Sect, and promptly.
Shakir
Deed Number
Its Date
Area
Plot Number
District
The amount is written as such in figures and words
Name
Date / / 19
Signature
⟦illegible⟧

Page 248

The Administrative Committee for Iraqi Jews
in Baghdad
Number L / 297 / 76
Date 13 / 5 / 1976
Telephone ⟦illegible⟧
725
Subject /
The Honorable Director of Rusafa Property Tax
Greetings,
We have leased the property numbered 61 D / 137, Al-Tawrat neighborhood, as a shop starting from 15 / 5 / 1976 for an annual
rent of - / 500 Dinars (five hundred Dinars). Therefore, please kindly note this in your records and calculate
the property tax on this basis.
Please accept our highest respect.
Roubin Naji Elias
Chairman of the Administrative Committee for Iraqi Jews
⟦The Administrative Committee for Iraqi Jews⟧
Dinar | Fils
Presidency of the Administrative Committee for Iraqi Jews
Disbursement Voucher
Number
Date / / 19
I received from the accountant of the Administrative Committee for Iraqi Jews in Baghdad
The amount written above, totaling
Partially
Property No.
For
On Bank
Recipient

Page 249

Presidency of the Court of Cassation of Iraq
Baghdad
27 / 7 / 937 Number ⟦illegible⟧
3721 / 5 / 61 on ⟦illegible⟧
To
Presidency of the Mosaic Community in Baghdad
Greetings
With reference to your letter No. 5 / 61 / 3721 on the 15th of it, attached with the case file No. 13 / 937 Baghdad Civil Rights filed
by you in your capacity as the trustee of the Rima Khedhouri Endowment against (Amina Khanum), valued at 1000 Dinars, regarding the appointment
of a trustee for the aforementioned endowment site, we send you herewith the cassation decision issued
in the aforementioned case along with the case file mentioned above for execution.
President of the Court of Cassation of Iraq
Chairman of the Board of Directors of Jewish Endowments
⟦illegible⟧

Page 250

Presidency of the Mosaic Community
in Baghdad
Telephone No. 83531 President
76 / ⟦illegible⟧
Number T / 67
Date 11 / ⟦illegible⟧ / 76
242
Subject / ⟦line⟧
Mr. Director of Real Estate Registration for Baghdad Governorate Al-Rusafa / Respected
After greetings
Please provide us with copies of the real estate records for the properties sequence 106, 108, 110, and 112 Mahalla
Qanbar Ali.
And please accept our highest respect.
Naji Chibayk
On behalf of the Presidency of the Mosaic Community
⟦signature⟧