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IJA 3714
Correspondence about Property Taxes, Iraqi Government & Baghdadi Jewish Community
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This item included correspondence between the Iraqi government and the Baghdadi Jewish Community concerning property tax issues.
AI English Translation, Pages 1-25
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Officer Officer Officer Officer Officer Officer Officer ⟦line⟧ ⟦line⟧
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Telephone 83531 Subject To the Respected Director of Property Tax for Karrada Al-Sharqiya Greetings, Please kindly estimate the annual value of the property numbered doors 1 and 2 / 21, Al-Rakhita neighborhood. Please accept our highest respect. Naji ⟦...⟧ ⟦...⟧ Chairman of the Administrative Committee for Jews ⟦...⟧ I have received the copy ⟦signature⟧
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Administrative Committee for Iraqi Jews in Baghdad No. L /: 797 / 71 Date: 2 / 9 / 1971 Telephone: 83531 Subject / Attestation ⟦line⟧ Mr. Director of Rusafa Real Estate Tax, Respected Greetings, We were notified on 30 / 8 / 1971 of your letter numbered 8005 and dated 24 / 8 / 1971 regarding the fixing of the rent for the property numbered 1 D / 131, Qanbar Ali neighborhood. We would like to inform you that the mentioned property includes a staircase and a roof with an area exceeding 120 square meters built over four shops. And that the staircase and the roof occupy a warehouse, as stated in the lease contract attached herewith. It appears that the estimation committee estimated the rent for the staircase only without paying attention to the roof as stipulated in the lease contract. Since this estimation was unfair, we challenge this estimation based on Article Seven of the Real Estate Lease Law of 1971. Please refer it to the special audit committee to review the estimation and invalidate it, and to re-estimate the rent of the mentioned property according to justice and fairness. Please accept our highest respect. Naji ⟦illegible⟧ Chairman of the Administrative Committee for Iraqi Jews Attachments: A photocopied copy of the lease contract. A photocopied copy of the attestation.
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Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L/: 717 / 79 Date: 2 / 9 / 1971 Subject/: Attestation The Respected Director of Rusafa Real Estate Tax Greetings, We were notified on 30/8/1971 by your letter No. 8005 dated 24/8/1971 regarding the fixing of the rental value of the property numbered 1 D / 131, Qanbar Ali neighborhood. We would like to inform you that the mentioned property includes a staircase and a roof with an area exceeding 120 square meters built over four shops. The staircase and the roof are used as a warehouse, as stated in the lease agreement attached herewith. It appears that the appraisal committee estimated the rental value of the staircase only, without paying attention to the roof as stipulated in the lease agreement. Since this appraisal was unfair, I am filing this appeal in accordance with Article Seven of the Real Estate Lease Law of 1971. Please refer it to the special audit committee to review the appraisal and annul it, and to re-evaluate the rental value of the mentioned property in accordance with right, justice, and fairness. Please accept our highest respect. Naji Chachak Chairman of the Administrative Committee for Iraqi Jews Attachments: A copy of the lease agreement. A copy of the attestation.
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In the name of God, the Most Gracious, the Most Merciful Ministry of Finance General Revenue Directorate ⟦Emblem of the Kingdom of Iraq⟧ Please refer to: Full number: Number: 8005 Date: 29 / 11 / 1939 To ⟦illegible⟧ the Jewish Community Subject / Certification Based on the request submitted to us by Fadel ⟦...⟧ regarding ⟦...⟧ ⟦...⟧ for the year 1939 on 29 / 11 / 1939, we inform you that the aforementioned has received number 51 / 121 for the amount of ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ General numbered 87 for the year 1939 ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧ Received Rabee' Al-Afs ⟦signature⟧ ⟦signature⟧ 29 / 11 / 1939 ⟦line⟧ Director of ⟦...⟧
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Lease Contract Door Number: 12 Type of Leased Property: Apartment on the first floor Offer and acceptance have taken place between the Lessor, the Chairman of the Administrative Committee for Iraqi Jews in his official capacity, and the Lessee: Mr. ⟦Fadhil Hassan Qasim al-Rashidi⟧ as follows: First - The Lessor has leased to the Lessee, after the latter inspected the ⟦aforementioned⟧ leased property located in Baghdad in the ⟦Qahwat Shukur⟧ neighborhood numbered above, to be used as a ⟦residence⟧ starting from 27 / 5 / 1979 to 27 / 5 / 1980 for an annual rent of 440 Dinars. Second - The Lessor has received from the Lessee only 44 Dinars, and the remaining 396 Dinars shall be paid according to the promissory notes whose amounts and maturity dates are listed below: Installments 1 - To be paid in monthly installments due on the twenty-fifth day of each month. 2 - 3 - 4 - 5 - Third - If the Lessee delays in paying (any of the installments) or any of the promissory notes issued above upon maturity, the entire debt becomes expedited and due immediately. The Lessor has the option to terminate the contract and lease the property to others, and the Lessee shall be liable for the difference in rent if there is a deficit, without the need for a formal notice. Fourth - The Lessee has the right to ⟦occupy⟧ the leased property for the duration of the lease and may not sublease it to others without the Lessor's written consent. Fifth - Upon the expiration of the lease term, the Lessee must vacate the property and hand it over free of occupants. If he delays in doing so, he is obliged to pay for the period of delay a daily rent of ⟦five Dinars⟧ without the need for a notice. Sixth - The Lessee may not construct any building on the house without the Lessor's written consent. If he violates this condition, he is considered a donor of the building he erected and has no right to claim expenses from the Lessor, while the Lessor reserves the right to claim damages from the Lessee that ⟦befall the leased property⟧ without the need for a formal notice. Seventh - Property tax shall be the responsibility of the Lessor, while water, electricity, security, sanitation fees, and sewage subscription fees are the responsibility of the Lessee, and he is obliged to pay them regularly. Eighth - The Lessee acknowledges that he has waived the right to request an oath from the Lessor regarding false statements in the acknowledgment or other oaths related to this contract. On this basis, the agreement was reached between the two contracting parties, and each party received their copy in Baghdad on 27 / 5 / 1979. The Lessee Fadhil Hassan Qasim al-Rashidi Chairman of the Administrative Committee for Iraqi Jews In his official capacity ⟦Raouf Samuel⟧ ⟦Revenue Stamp⟧
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The Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 796 / 79 Date: 30 / 8 / 1979 Subject /: Property Value Assessment 448 The Honorable Director of Rusafa Property Tax Greetings, Please kindly estimate the total value of shop 21 / 12, Bab Al-Agha district. Please accept our highest respect Naji Chachak Chairman of the Administrative Committee for ⟦Iraqi⟧ Jews
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Administrative Committee of Iraqi Jews in Baghdad No. L / 714 / 71 Date 8/26/1976 427 Greetings Subject / Estimation of the value of the shop of the respected Director of the Gharibiyeh Real Estate of Rusafa Please kindly estimate the total value of the shop No. 138/2/1 Al-Tawarat neighborhood and please accept my highest respect. Naji Jaj W - Chairman of the Administrative Committee of Iraqi Jews 83531 Intention of what an agent from you, O Mantaan
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Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 793 / 71 Date: 26 / 8 / 1979 Subject /: Valuation of a house Mr. Director of Rusafa Real Estate Tax, Respected After greetings Please kindly estimate the total value of the house numbered 1/71/127, Al-Tawrat neighborhood, which is used as a residence. Please accept the highest respect. ⟦illegible⟧ Naji ⟦Chachik⟧ Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 792 / 79 Date: 26 / 8 / 1971 Subject /: Valuation of a house 425 Respected Mr. Director of Real Estate Tax for Rusafa Greetings, Please kindly estimate the total value of the house numbered 132/148 in Tatran neighborhood, which is used as a residence. Please accept our highest respect. Naji Chachik Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 79 / 711 Date: 26 / 8 / 1971 Subject /: Appraisal of a shop value 424 The Respected Director of Rusafa Property Tax Greetings, Please kindly estimate the total value of the shop numbered 29 W / 138, Al-Tawrat neighborhood. Please accept our highest respect. Naji Chachik Acting Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews in Baghdad Telephone: 83531 Number L/: 790 / 79 Date: 26 / 8 / 1979 Subject/: Appraisal of a shop's value 422 Mr. Director of Rusafa Real Estate Tax, Respected After greetings Please kindly estimate the total value of the shop numbered 50 W / 1, Jadid Hassan Pasha neighborhood. Please accept our highest respect. Naji ⟦Ch⟧as⟦an⟧ Chairman of the Administrative Committee for Iraqi Jews
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The Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 789 / 71 Date: 26 / 8 / 1971 Subject /: Property Value Assessment 422 The Respected Director of Al-Rusafa Property Tax Greetings, Please kindly assess the value of the property numbered 13/25, Jadid Hassan Pasha neighborhood. Please accept our highest respect. Naji Chachak Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 788 / 39 Date: 26 / 8 / 1971 Subject /: Appraisal of the value of two shops 421 Mr. Director of Rusafa Real Estate Tax, Respected After greetings Please kindly estimate the total value of the two merged shops numbered 172 / 6 / 144 and 172 B / 144 Faraj Allah neighborhood. Please accept the highest respect. Naji ⟦illegible⟧ Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 787 / 71 Date: 26 / 8 / 1971 Subject /: Valuation of a shop 420 Mr. Director of Rusafa Real Estate Tax, Respected After greetings Please kindly estimate the total value of the shop numbered 6 / 1 / 138, Al-Tawrat neighborhood, which is used as a warehouse. Please accept the highest respect. Naji Chichak Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews in Baghdad Telephone: 83531 Number L/: 786 / 71 Date: 26 / 8 / 1971 419 Subject / Valuation of two shops ⟦line⟧ Mr. Director of Rusafa Real Estate Tax, Respected After greetings Please kindly estimate the total value of the two shops numbered 14/236 and 236 L/14 located in the Hanoun al-Kabir neighborhood and used for selling vegetables. Please accept our highest respect. Naji ⟦Jibek⟧ Acting Chairman of the Administrative Committee for Iraqi Jews
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The Administrative Committee for Iraqi Jews in Baghdad Telephone: 83531 Number L/: 785 / 79 Date: 26 / 8 / 1979 Subject/: Appraisal of property value 418 The Respected Director of Rusafa Property Tax Greetings, Please kindly estimate the replacement value for room No. 15, second floor, Munir Al-Sayegh Building, Qanbar Ali neighborhood, which is used as a shop for selling accessories. Please accept our highest respect. Naji Chachik Acting Chairman of the Administrative Committee for Iraqi Jews ⟦illegible⟧
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Administrative Committee for Iraqi Jews in Baghdad Telephone: 83531 Number L /: 784 / 71 Date: 26 / 8 / 1971 417 Subject /: Appraisal of property value Respected Mr. Director of Rusafa Property Tax After greetings Please kindly estimate the total value of property 22 / 112 Bab al-Agha, which is used as a clothing store. Please accept our highest respect. Naji Chachak Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 783 / 79 Date: 26 / 8 / 1979 Subject /: Property Value Assessment 416 Mr. Director of Rusafa Real Estate Tax, Respected Greetings, Please kindly estimate the total value of the shop numbered 22 / 112 Bab al-Agha, which is used as a shop. Please accept our highest respect. ⟦signature⟧ Naji ⟦Jajak⟧ Acting Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews in Baghdad Telephone 83531 Number L /: 782 / 71 Date: 26 / 8 / 1971 Subject /: Property Value Assessment 415 The Respected Director of Rusafa Property Tax After greetings Please kindly estimate the total value of the house numbered 42/146, Tatran neighborhood, which is used as a residential house. Please accept the highest respect. Naji Chachik Acting Chairman of the Administrative Committee for Iraqi Jews ⟦illegible blue ink text at bottom⟧
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Administrative Committee for Iraqi Jews Telephone Number 5452 Number :: L / 71 / 726 Date :: 21 / 8 / 1971 Subject :: Property 59 B / 137 Torah 414 Respected Mr. Director of Property Tax for Rusafa Greetings, With reference to the general assessment memorandum number 22, volume 4, notified to us on 30 / 7 / 1971, the property numbered 59 B / 137 in the Torah neighborhood does not exist. Therefore, please issue your order to look into the matter, verify this, and strike the entry of such a non-existent property from your records. Please accept our highest respect. Naji ⟦illegible⟧ Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews Telephone Number 8883531 414 Number: Date: Subject: The Respected Director of Rusafa Property Tax Greetings, Reference to the general assessment memo No. 22, Volume 4, notified to us on 7/21/1957 The warehouse numbered 59/127, Al-Tawrat neighborhood, is leased for an annual rent of non-existent and not - / - / - Dinars as stated in the assessment memo referred to above, so please order the consideration of our objection and calculate the tax on this basis. Please accept our highest respect. Chairman of the Administrative Committee Administrative Committee for Iraqi Jews Date ⟦line⟧ 1958 Mr. Tax Director Based on ⟦...⟧ General assessment memo No. 22, Volume 4, notified to us on 7/21/⟦...⟧ The property numbered 59/127, Al-Tawrat neighborhood, does not exist ⟦...⟧ ⟦...⟧ ⟦...⟧
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Administrative Committee for Iraqi Jews Telephone Number 5452 Number :: L / 71 / 727 Date :: Subject :: Property 65 A / 137 Torah 415 Mr. Director of Al-Rusafa Property Tax, Respected After greetings With reference to the general assessment memorandum numbered 32 volume 4 and notified to us on 30 / 7 / 1979, the property numbered 65 A / 137 Torah district does not exist, therefore please order a review of the matter and verify that, and strike off the entry of such a non-existent property in your records. Please accept the highest respect. Naji Kujuk Acting Chairman of the Administrative Committee for Iraqi Jews
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Administrative Committee for Iraqi Jews Telephone Number 8883531 Number: 415 Date: Subject: Mr. Director of Rusafa Property Tax, Respected After greetings Reference to the general assessment memo number 22 volume 4 notified to us on 21 / 7 / 1959 The shop numbered 65 / 127 Al-Tawrat neighborhood is leased for an annual rent of 150 Dinars And not for ⟦line⟧ Dinars as stated in the assessment memo referred to above, therefore please order the consideration of our objection And calculate the tax on this basis. Please accept our highest respect. Chairman of the Administrative Committee Administrative Committee for Iraqi Jews Date ⟦line⟧ 1958 Note: - This school has one door Only and its number is 65 / 127 and it does not have two doors As stated in the assessment memo 65 / 127 A and it is leased As a warehouse (Alwa) to Mr. Ibrahim Abboud Cohen, thank you Note: The assessment memo is attached herewith ⟦line⟧ The shop 65 / 127 Al-Tawrat neighborhood does not exist