AI English Translation, Pages 26-50
List of salaries for officials and employees in
For the month of
194
Nominal Salary | Cost of Living Allowance | Allowances | Total Allocations | Deductions | Received | Name of Employee | Stamp and Signature | Remarks
Fils Dinar | Fils Dinar | Fils Dinar | Fils Dinar | Fils Dinar | Fils Dinar | | |
| | | | | 46400 | ⟦Yahya⟧ Ibrahim | ⟦Stamp: Iraq Finance 8 Fils⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
| | | | | 288570 | | ⟦Stamp: Iraq Finance 8 Fils⟧ ⟦Signature⟧ |
⟦illegible blue ink signature⟧
Budget of the Hebra Qadisha Association accounts for the year ending 31/12/1958
Revenues | Expenses
Dinar Fils Dinar Fils ⟦line⟧ Dinar Fils Dinar Fils
1195 000 Rents | 158 400 Property Tax
657 500 Preparation and Shrouding including the value of 9/5 length of Riza amounting to 82 960 | Preparation and Shrouding
5 000 Miscellaneous Revenues 57/500 Dinars | 1322 500 Salaries
37 250 Subscriptions and Members | 143 931 General Expenses
72 000 1966/750 Car (price of selling the old car) | 750 Sewerage Fees
1712/583 (Difference in excess of expenses over revenues during the year including the car value | 1326 665 The car and its accessories including the value of gasoline, repairs, and garage
3679/333 new for an amount of -/1220 Dinars | 65 150 Court and Legal Fees
⟦line⟧ ⟦line⟧ 577 977 | 3679/333 Construction of a porch and concrete walkway
⟦line⟧ ⟦line⟧ ⟦line⟧ ⟦line⟧
Financial position at the end of the calendar year 1958
580 617 Carried forward balance from the previous dissolved association | 748 064 Amount in the bank
226 122 Surplus of revenues over expenses for the calendar year 1955 | 117 033 Amount in the cash box
227 591 " " " " " " 1956 | ⟦line⟧
1543 350 " " " " " " " | 865/097
570 000 (Value of 118 length of Riza in stock at the end of 1957) | Value of 87 length of Riza in stock at cost price as follows:-
3147/680 Total balance at the end of the calendar year 1957 as follows:- | 390/000 of which 78 length at a price of 5/000 Dinars per length
136/500 Subtract the value of Riza spent during the year 58 from length 31 at a price of 40/500 and 9 lengths at a price of 4/500 Dinars per length | 430/500
1852/083 4/500 | ⟦line⟧
1712/583 Deduct expenses in excess of revenues for the fiscal year 1958 | 1295/597
1295/597 Remaining balance | ⟦line⟧
⟦line⟧ ⟦line⟧
Iraq
Ministry of Finance
General Income Tax Directorate
Baghdad
Number 17102
Date 12 / 9 / 55
4526
22 / 9 / 55
Establishments Section
To:-
The Honorable Presidency of the Jewish Community
Baghdad
Subject: Payment of income tax installments for employees for the year 1954 / 1955
We inform you that you have not paid the first installment of the income tax due on your employees
for the year 1954 / 1955 ending on 3/31/1955 until now. Therefore, please
pay the mentioned installment within (5) days. In case of your delay, a fine of 5% will be imposed on
the tax due from you according to Article (47) of Income Tax Law No. (36) of 1939.
Note: We draw your attention that the second installment is due at the end of February / 1955 and the
third installment is due at the end of March / 1955.
⟦signature⟧
Dr. Kadhim Al-Saidi
Director of General Income Tax
Budget accounts of the Hebra Kadisha Association for the year ending 31/12/1958
⟦line⟧
Income Expenditures
⟦line⟧
Dinar Fils Dinar Fils
1195 000 Rents 158 400 Property Tax
657 500 Preparation and Shrouding including the value of 9.5 lengths of Riza amounting to 57/500 82 960 Preparation and Shrouding
37 250 Subscriptions and Affiliation 1323 500 Salaries
570 000 (Value of 118 lengths of Riza present in the store at the end of the year 1957) 390/000 of which 78 lengths at a price of 5/000 Dinars per length
3147/680 Total balance at the end of the calendar year 1957 as follows: - 40/500 and 9 lengths at a price of 4/500 Dinars per length 340/500
139/500 Deducting the value of Riza used during the year 58 for 31 lengths at a price of 4/500
1852/583 1712/583 Deducting the expenditure in excess of the income for the current year 1958 1295/597
2802/081
1295/597
Remaining Balance.
The Private Intermediate School for Girls
Baghdad
Telephone Number 6219
Number ⟦line⟧
Date 5 / 6 / 49
W
87
Subject ⟦line⟧
I received from the respected Corporal Council an amount of
seventy-five Dinars only, and that is for the allocations of
the month of May 1949.
⟦illegible signature⟧
Fitna Private High School for Girls
5 / 6 / 49
The Private High School for Girls
Baghdad
1941
Kingdom of Iraq
Ministry of Education
Directorate of Education of Basra Province
Number 5121 / M on 19 / 7 / ⟦illegible⟧
Subject / ⟦illegible⟧
A copy of it to ⟦illegible⟧ Primary School for Girls
For information ⟦illegible⟧ the three mentioned above ⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
Directorate of Education of Basra Province
Number ⟦illegible⟧
Date ⟦illegible⟧
W
⟦illegible⟧
Presidency of the Jewish Community
in Baghdad
Telephone Number: 3531 / 5452
Number: T / 55/2096
Date: 20 / 9 / 1955
Subject: Naji Yaqub Beniri
Directorate General of Income Tax ⟦line⟧ Baghdad
Further to our letter No. T / 54/3388 dated 25 / 7 / 54;
We hereby inform you that Mr. Naji Yaqub Beniri, employed in this Presidency, had received the following amounts from his
nominal salaries as a curriculum and record of rights according to the following details:-
Fils | Dinar
... | 300 | From 1 / 4 / 54 to 31 / 1 / 55 at a rate of 30/- Dinars per month
... | 64 | From 1 / 2 / 55 to 31 / 3 / 55 at a rate of 32/- Dinars per month
... | 20 | Lump-sum allowances for registering marriage contracts at a rate of ten Dinars per month for the months of February and March 1955.
... | 20 | Fees for training slaughterers
000 / | 404 | Total amounts received during the 54-55 fiscal year.
Please accept our highest respect
On behalf of
Rabbi Sassoon Khedhouri
Acting President of the Community
Copy to:-
Mr. Naji Yaqub Beniri
Personal File
⟦illegible⟧
Subject / Naji Najib Bishri
Further to our letter No. 4 / 2288 / 54 dated 7 / 7 / 54
We hereby inform you that Mr. Naji Najib Bishri, the employee
in this presidency, had ⟦received⟧ the following amounts
for his nominal salaries as a slaughterer and total contracts
The following details :-
Dinar | Fils
200 / - | from 1 / 4 / 54 to 31 / 8 / 55 at a rate of 20 Dinars per month
64 / - | from 1 / 9 / 55 to 31 / 12 / 55
20 / - | lump-sum allowances for high cost of living at a rate of
4 / - | ten Dinars per month for the months of February and March
⟦line⟧
288 / - | Total amounts received during the fiscal year 54 / 55.
404 / -
Please accept our highest respect
A copy of it to the personal file
Accountant
Mr. Naji Najib Bishri, Head of the Community
Volume Number 45689 State Funds Collection Receipt
Accounting 38
Serial Number: 100 /
Department Name: Hakim
Fils | Dinar | Type of Fees | Year to which the fees belong | Installment
560 | 58 | Income tax for the final share | ⟦illegible⟧ |
I have received from ⟦line⟧ the Jewish Community ⟦line⟧
The amount written above, which is fifty-eight dinars and five hundred and sixty fils
On the date 22 / 9 / 55
Signature of the collector ⟦signature⟧
Job Title ⟦line⟧
To the Directorate of General Income Tax - Baghdad
Subject / Income tax due on the salaries and allowances
of His Eminence Rabbi Sassoon Khedhouri for the fiscal year 54/55
Greetings,
We list below the details of His Eminence Rabbi Sassoon Khedhouri regarding the ranks
The salaries and allowances he received from this Presidency during the fiscal year 54/55
Dinars
1040/000 Nominal salaries received from this Presidency during the period from April 54
until March 1955 at a rate of 86/667 Dinars per month
240/000 Additional allowances for the mentioned period at a rate of 20/- Dinars per month
60/000 Religious reading allowances for the souls of the late Toba and Shamah Toratil at a rate of 5/- Dinars per month
1340/000 Total annual income Tax due
Total legal allowance | Fils | Dinar
Tax calculated at four percent | 400 | 20
⟦illegible⟧ eight | 800 | 37
(Only fifty-eight Dinars and two hundred Fils) 58/200
We are sending herewith the letter for this aforementioned amount and you will find ⟦illegible⟧
Hoping to provide us with the necessary receipt
Please accept our highest regards and respect
A copy to (1) His Eminence Rabbi Sassoon Khedhouri
(2) The General Secretariat
1040
240
60
⟦line⟧
1340
900
⟦line⟧
440
Presidency of the Jewish Community
in Baghdad
Telephone No. 3531
5452
Ref No. T/: 55/25
Date: 7/9/1955
Subject: Income tax due on the salaries and allowances of His Eminence
Rabbi Sassoon Khedhouri during the fiscal year 54 - 55
To -
Directorate General of Income Tax - Baghdad
Greetings,
We present below the income of His Eminence Rabbi Sassoon Khedhouri from salaries and allowances received from
this Presidency during the fiscal year 54 - 55.
Fils | Dinar
... | 1032 | Nominal salaries received from this Presidency during the period from April 54 until the end of March 55 at a rate of 86/- Dinars monthly.
... | 240 | Additional allowances for the mentioned year at a rate of 20/- Dinars monthly.
... | 060 | Religious reading allowances for the souls of the late Halouma and Naeem Tureil at a rate of 5/- Dinars monthly.
... | 1332 / | Total annual income
... | 350 | Legal exemption deducted
... | 982 | ⟦line⟧
... | 500 | Tax calculated at four percent 4%
... | 482 | " " " eight percent 8%
Tax Due | Fils | Dinar
... | 20 | /--
... | 38 | /560
... | 58 | /560
(Only fifty-eight Dinars and five hundred and sixty Fils)
Therefore, we send herewith the above-mentioned amount of 58/560 Dinars, requesting you to provide us with a
receipt.
Please accept our highest respect
Rabbi Sassoon Khedhouri
Acting President of the Community
Copy to -
1 - His Eminence President Rabbi Sassoon Khedhouri
2 - Personal File ⟦line⟧
Receipt amount ⟦illegible⟧
To His Eminence ⟦illegible⟧
Form D / 14 / D
Income Tax Report Supplement
Information concerning the income of the taxpayer, his wife, and his children for
the financial year 1954/955 ending on 31-3-1955
1 - Name of employee or worker: Sasson Heskel Abdul Aziz
2 - Job title: Typist
3 - Are you married?: Yes
4 - State the date of your marriage: 20 / 10 / 1952
5 - Full name of your wife, her job title, and place of work (if any): Khatun Sasson Shamoon
6 - Is she alive?: Yes
7 - If she is divorced, separated, or deceased, state the date of that?:
8 - Provide the following information regarding your male children who are still in secondary or higher education, mentioning the name of the school or college and the year each of them is in, also stating their ages according to the civil status records, and whether you have an unmarried daughter who does not have an independent income.
Full name of the child | Date of birth: Day | Date of birth: Month | Date of birth: Year | Amount of the child's annual income in Dinars, if any | Remarks
Nabil Sasson Heskel | 1 | Sept | 1954 | |
9 - Provide details of the income accruing to you, your wife, and your children who have not exceeded eighteen years of age, stating the source of that income to be assessed for the financial year 1954/955, such as salaries, interests, mortgages, real estate trade, and others.
⟦illegible⟧
I have nothing but my aforementioned salary
Fils: - Dinars: 205
I declare that the information provided above contains a complete and true statement.
Signature
Note :-
1 - We draw your attention to the provisions of Article (54) of the Income Tax Law listed on the back of this form.
2 - Please ensure this form reaches the Directorate General of Income Tax after being filled out within (21) days from the date of its receipt.
⟦illegible⟧
Crimes and Additional Penalties
⟦line⟧
Article Fifty-Four -
1 - Upon proof of the crime before the courts, it shall be punished by a fine of no less than thirty dinars and no more than two hundred and fifty dinars or
by imprisonment for a period of no less than three months and no more than one year, or by both penalties.
A - Any person who knowingly provides false data or information or conceals any information that it is their duty to state, either with the intent
of obtaining a reduction, deduction, or rebate of amounts from a tax imposed on them or on others, or who commits the same acts
in any report, account, or statement regarding the tax.
B - Any person who assists, instigates, aids, seduces, encourages, or induces another person to prepare or submit
a false report or statement among the reports and statements required under this law, or who keeps or prepares false
or incomplete accounts or statements for any income for which tax should have been paid under this law.
2 - The financial authorities shall increase the tax by two to three times the income for which false reports
and statements were submitted and information was concealed.
3 - Whoever uses fraud or deception to evade payment of the tax imposed under this law, in whole or in part, shall be punished
by imprisonment for a period of no less than six months and no more than two years.
Director General of Income Tax
One hundred dinars
Salaries from April 954 until December 954 at a rate of 150
1250 - Dinars monthly
Salaries from January 955 until March 955 at a rate of 650
1950 -
Lump sum allowances during the mentioned fiscal year
2000
⟦line⟧
5200
⟦signature⟧
Form D/D/24
Report Annex: Income Tax
Information regarding the income of the taxpayer, his wife, and his children for
The financial year 1954/1955 ending on March 31, 1955
1 - Name of the official or employee: Sassoon Heskel Youssef Obeidia
2 - Job title: Typist
3 - Are you married?: Yes
4 - State the date of your marriage: 20/1/1928
5 - Your wife's full name, job title, and place of work (if any): Khatoun Sassoon Heskel Youssef
6 - Is she alive?: Yes
7 - If she is divorced, separated, or deceased, state the date of that?:
8 - Provide the following information regarding your male children who are still in secondary or higher education, mentioning the name of the school or college and the year each is in, also indicating their ages according to the civil status records, and whether you have an unmarried daughter who does not have an independent income.:
Full name of the child | Date of birth: Day | Date of birth: Month | Date of birth: Year | Amount of child's annual income in Dinars, if any | Remarks
Nabil Sassoon Heskel | | | Year 1954 | |
9 - State the details of the incomes accruing to you, your wife, and your children who have not exceeded eighteen years of age, indicating the source of that income to be assessed for the financial year 95/95, such as salaries, interests, mortgages, trade in immovable property, and others.
Fils - Dinar 201
I acknowledge that the information provided above contains a complete and true statement.
Details of salaries are shown on the back of this paper, and I have no source of income other than my mentioned salary.
Signature
Note: -
1 - We draw your attention to the provisions of Article (54) of the Income Tax Law listed on the back of this form.
2 - Please ensure this form reaches the Directorate General of Income Tax within (21) days from the date of its receipt.
Crimes and Additional Penalties
⟦line⟧
Article Fifty-Four -
1 - After the crime is proven before the courts, it shall be punished by a fine of not less than thirty dinars and not exceeding two hundred and fifty dinars, or
by imprisonment for a period of not less than three months and not exceeding one year, or by both penalties.
A - Every person who knowingly provides false data or information or conceals any information that it is their duty to state, either for the purpose of
obtaining a reduction, deduction, discount, or refund of amounts from a tax imposed on them or on others, or who commits the same
acts in any report, account, or statement regarding the tax.
B - Every person who assists, instigates, aids, entices, encourages, or induces another person to prepare or submit
a false report or statement among the reports and statements required under this law, or who keeps or prepares false
or incomplete accounts or statements for any income for which tax must be paid under this law.
2 - The financial authorities must increase the tax by two to three times on the income for which false reports
and statements were submitted and information was concealed.
3 - Anyone who uses fraud or deception to evade paying the tax imposed under this law, in whole or in part, shall be punished
by imprisonment for a period of not less than six months and not exceeding two years.
Director of General Income Tax
From ⟦illegible⟧
1250 - Salary from April 954 until December 954 at a rate of - 150 dinars
600 - ⟦line⟧ January 955 until March 955 at a rate of - 200 dinars
200 - Lump-sum allowances during the mentioned fiscal year
⟦line⟧
2050 -
⟦signature⟧
From his data 6/500
In March 58
At a monthly rate of 18/548 12/000
25/000
15/000
Total monthly pension 495/000 1/000 59/800
222/576 | 18/548 | 15/000 |
6/624 | 18/548 | 15/000 |
229/200 | 25/872 | 7/500 |
With the grant | 18/548 | 15/000 |
6/624 | 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
| 18/548 | 15/000 |
229/200 | 295/400 | 75/000 | 226
For the year 55/54
Salaries 226/-
Additional allowances 87/-
Sects share 195/-
From the pension for the year 55/54 508/-
Annual salary 737/200
Total cost of living allowances 5/299
Monthly pension share 6/624
Legal exemption because he is married and has two children
Tax due 4%
59/800
49/500
119/300
228/500
18/548
12
27/096
18/548
222/576
6/624
229/200
Net salary starting from 1/5/58 at a rate of 18/548
Paid until 30/4/58
And from 1/5/58 until the end of the year at a rate of 18/548
2/925
56/-
58/925
205/-
263/925
Addition of allowances
(At a rate of 7/- monthly)
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧ 0/5 0/5 0/25 0/5 ⟦illegible⟧
⟦illegible⟧ 0/5 0/5 0/25 0/5 ⟦illegible⟧
⟦illegible⟧ 0/5 0/5 0/25 0/5 ⟦illegible⟧
⟦illegible⟧ 0/5 0/5 0/25 0/5 ⟦illegible⟧
⟦illegible⟧ 0/5 0/5 0/25 0/5 ⟦illegible⟧
⟦illegible⟧ 0/5 0/5 0/25 0/5 ⟦illegible⟧
⟦illegible⟧ 0/5 0/5 0/7 ⟦illegible⟧
⟦illegible⟧ 0/5 ⟦illegible⟧
⟦illegible⟧ 0/5 ⟦illegible⟧
⟦illegible⟧ 0/5 ⟦illegible⟧
An amount of ⟦illegible⟧
⟦line⟧
⟦illegible⟧
⟦illegible⟧
Daoud Youssef ⟦illegible⟧
24/894 ⟦illegible⟧
24/194 25/000 2/902 ⟦illegible⟧ 2/902
20/000 25/000 2/097 ⟦illegible⟧
20/000 25/000 5/000 25/000 25/000 28/055
20/000 25/000 5/000 25/000 25/000 28/055
20/000 25/000 5/000 40/000 47/000 72/055
25/000 | 25/000 | 5/000 | 20/000 | 25/000 | 28/055
25/000 | 25/000 | 5/000 | 20/000 | 47 | 27/033
25/000 | 25/000 | 5/000 | 20/000 | ⟦illegible⟧ | 27/381
25/000 | 25/000 | 5/000 | 20/000 | 47 | 27/551
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 27/551
⟦illegible⟧ | | 5/000 | 20/000 | 47 | 27/⟦illegible⟧
54
From October 54
At a rate of 7/000 monthly to three people
Dinars
Total amount 55/7/18 to 4/16
Net ⟦...⟧ 2/945
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦line⟧