AI en Translation, Pages 101-125
Page 101
Date: December 929
To the honorable Sahyoun Effendi Ezra Nissan, respected member of the Schools Committee
Greetings and respect,
Per your verbal request, we present to your Excellency a summary statement of the accounts of the Midrash Talmud Torah ledgers up to October
of the year 929.
Rupees Annas
7531 9 Remainder of the deficit account
5000 " Claim of the old Physical Council from the year 924
4797 10 Correct remainder of the total liabilities account
⟦line⟧
17329 3
Subtract assets
Rupees Annas
1850 " Total of existing bonds
416 1 Correct remainder of the cash account 2266 1
⟦line⟧
15063 2
6700 " Subtract the two installments scheduled for payment out of four deficit installments
⟦line⟧
8363 2
Only eight thousand three hundred and sixty-three rupees and two annas, no more.
⟦signature⟧
Copy to the esteemed Physical Council for information
" " to the respected Schools Committee "
" " to the Director of the Midrash Administration "
Page 102
⟦illegible⟧ / Jas / 929
December 929
Collection of half the daily installment
To --
The Honorable Acting Director of the National School
Further to this department's letter No. 457 / Jas / 929 dated
December 26, 1929
We will provide you at the end of each month with a check for the full allocations of your school, so we request that
you return to us an amount of ten rupees monthly until further notice.
Enclosed is check No. 393258 in the amount of one thousand four hundred and ninety-three
rupees (1493), which is the allocation for your school for the month of December 1929.
Please notify us of its receipt and return ten rupees to this department.
⟦signature⟧
Accountant of the Somatic Council
N. M.
Page 104
Baghdad on December 23, 929
To -
The Honorable Vice President of the Lay Council
Subject: Drawing attention to the three amounts suspended in the suspense account
Greetings and respect,
I draw your attention to the amounts that are still suspended in the suspense account, which are as follows:
| Rupee | Anna
The deposit placed in the Electricity Department for the Hakhamkhana office on 3/12/9 | 52 | 15
The difference resulting from the recovery of the seized amount in the Execution Department on 25/ | 24 | 2
The remainder of the rent for Khan al-Shorja owed by Khawaja Yusuf Nissan Shakerchi | 443 | 10
Knowing all the transactions that have taken place regarding these amounts and are still taking place, I have come to draw your attention to
settling them.
The matter is yours, sir.
⟦illegible⟧
The Accountant
Page 107
Baghdad on December 18, 929
Subject: Drawing attention to some documents of the esteemed Lay Council
To the Honorable Vice President of the Lay Council
Greetings and respect,
There are several papers in the iron safe of the esteemed Lay Council, including
Khaqani (land registry) papers. Since the Council is not familiar with most of them, please order them to be presented to
the esteemed Council in its next session for review and to take whatever
measures may be necessary in this regard.
The matter is yours, sir;
⟦Ellis⟧
Accountant
N. M.
Page 111
Baghdad on November 22, 1929
Honorable Vice President of the Honorable Corporal Council
Subject: Regarding the reasons for the discrepancy between the fund account and the treasurer's account in the hospital books
Greetings and respect
According to your order, I went this morning to the hospital to investigate the reasons for the mismatch in the accounts
between the fund and the treasurer, and I found the following:
1) The account in the ledger with the treasurer starts from the first of April 1929, and from there the
discrepancies began to occur.
2) Most of the receipts enter the treasurer's account only without entering the fund, and that has been the case
from the beginning.
3) A number of expenses are paid directly from the fund without the treasurer's knowledge.
Since the treasurer's account is also considered the fund account, all
sums must be entered to the treasurer after being entered into the fund. Likewise, the disbursement of
all sums must be withdrawn from the treasurer and no other. In this way, the matching of the two accounts is inevitable.
Based on the explanation above, the treasurer has become an ordinary person with a current account in the hospital's
ledger.
This is what was necessary to explain to your presence.
The matter is yours, sir.
⟦illegible⟧
The Accountant
Page 113
Baghdad, November 12, 1929
Honorable Vice President of the Lay Council
Subject: Request for Budget Instructions
To avoid any complications that may occur in accounting, please provide me with details of
the general budget that was recently decided upon, along with all instructions and clarifications regarding how
to implement it, noting the following:
1 - Include thirty rupees monthly as the monthly allowance for Heskel Naji Effendi in
the salaries of the needy.
2 - Include (40) rupees for the insurance difference (security) for the second section of the <del>Rachel</del>
Shahmoon school.
3 - Allocations for sprinkling the cemetery road during holidays.
4 - Allocations and expenses for the Amiriyyah School.
As soon as possible.
The matter is yours, sir.
⟦illegible⟧
The Accountant
M.M.
Page 114
Baghdad on November 7, 1929
To the Honorable Vice President of the Council
Subject: Application of the account of our claims against the Hospital Administration
Statement of the Physical Council's claims against the hospital administration to date
Rupees Anna
22646 7 Total claims against the hospital administration to date (November 6, 29)
6000 " Deduct the amount advanced in two installments on the account of monthly allocations
⟦line⟧
16646 7
The account of the six thousand rupees mentioned above is explained below:
Rupees Anna
3000 " Amount advanced on the allocations account on March 11, 929
3000 " " " " " " " June 27, 29
⟦line⟧
6000 "
Deduct the received
Rupees Anna
1125 " Difference in expenses for the year 928
439 5 " " " 929 (for 3 months)
⟦line⟧
1564 5
2000 " Total deducted from the monthly allocations account
3564 5 | 2435 11
⟦line⟧ | ⟦line⟧
19082 2
Only nineteen thousand and eighty-two rupees and two annas, no more
I went to the hospital to audit the account and found that all payments recorded in the Council's books had been entered
time by time in the hospital administration's books as receipts only and were settled at the end of each year. There is no special
current account for the Physical Council against its account mentioned above, and for this reason I submitted this report for your information
This is for your order, sir;
⟦illegible⟧
Accountant
M. M.
Page 115
Baghdad, November 7, 1929
Honorable Vice President of the Respected Lay Council
Subject: Reconciliation of the accounts of Nuriel and Haron Saleh Schools
and the reconciliation of the "Nuriel Waqf Administration"
Statement of the Lay Council's claims against the administration of Nuriel and Haron Saleh Schools:
Anna | Rupee |
" | 27590 | The claim against the administration of the Nuriel and Haron Saleh Waqf schools until June 27, 29
" | 1000 | The amount of the rent for Haron Saleh School paid on December 16, 927
" | 28590 | Only twenty-eight thousand five hundred and ninety rupees and no more
Statement of the Respected Council's claim against the Nuriel Waqf Administration:
Anna | Rupee |
1 | 5314 | Total amounts advanced to the Nuriel Waqf Administration and paid in installments
| | Only five thousand three hundred and fourteen rupees and one anna and no more
I went to the ⟦Alliance⟧ school to reconcile the two aforementioned accounts and found each of them in accordance
with our ledgers, and I have signed each of them in their own ledgers. Therefore, I have submitted this report for your
information.
This is for your command, Sir
⟦signature⟧
Accountant
M. M.
Page 118
Baghdad on October 7, 1929
Subject: Drawing attention to the rent maturity of the two Al-Ta'awun khans and the Al-Shorja khan
The Honorable Vice President of the Spiritual Council
Greetings and respect - By this I draw your attention to the fact that the lease of the two Al-Ta'awun khans expires
at the end of this month of Jumada al-Awwal year 1348, and it is followed by the lease of the Al-Shorja khan
which expires at the end of the coming Jumada al-Thani, meaning in about two months, with the note
that an amount of 443 Rupees remains from its rent value.
This is what had to be submitted, and the matter is yours, Sir;
⟦illegible⟧
The Accountant
Page 119
Baghdad, October 2, 1929
⟦illegible⟧
To the Honorable Director of Schools Administration
Greetings and respect,
Please inform me immediately if there are any accounts from September 1929 that have not yet been sent
for registration. If there are any outstanding entries with you, please send them as quickly as possible to be entered into
the specific ledgers and to settle the month's accounts so we can begin preparing the budget for this month. Also, please inform me
whether the end of this year is considered to be as of the end of September 1929 or otherwise? So that we may settle <del>the acco</del>
the annual accounts and reopen them anew.
Respectfully yours, Sir;
⟦illegible⟧
Accountant
M. M.
Page 120
September 23, 1929
Honorable Vice President of the Lay Council
Subject: Regarding the case of Khedhouri Effendi, former secretary of the Chief Rabbi
Greetings and respect,
Regarding what was stated in the second paragraph of the letter from Khedhouri Effendi, former secretary of the Chief Rabbi,
dated September 6, 1929, which was referred to me, stating that he is requesting from the Lay Council the amount of 220 Rupees, the value of
his last salary for the month of August 1927, and that the testimony of the former Acting Chief Rabbi was granted to him under an undertaking
from him to pay the aforementioned salary when it is paid to the Rabbinate, which is the salary that must be settled by
the Council. In response to the above, I say: The aforementioned secretary indeed did not receive his salary for the month of August 1927
at that time due to his refusal to comply with the Council's orders. He filed a lawsuit against the Chief Rabbi, and as a result,
he did not obtain a judgment. An amount of lawsuit expenses remained owed by him, which has not been collected from him to date.
2 - It was stated in the third paragraph of the aforementioned letter the following: - "As for my confession before the Spiritual Authority
regarding the existence of an amount of (300) Rupees owed by me for trusts, it has no share of truth," in addition to the fact that
such a confession is not legally admissible. Today, I have in my hand a letter dated May 23, 5687 Hebrew, signed by Rabbi
Sassoon in his capacity as head of the Spiritual Authority at that time and addressed to the testimony of the Acting Chief Rabbi, informing him
of the result of the accounting for the existing trust funds in the Rabbinate's safe, amounting to -/
(4208) Rupees, which was required to be deposited for safekeeping in the Ottoman Bank. The aforementioned amount is what appeared after settling
the account up to the date of May 23, 5687 Hebrew, and it does not mention at that time the entry of (300) Rupees into my liability or its loss
from the trusts." In response to the above, I say it is concluded from the statement of Rabbi Shua, the clerk of the Spiritual Court, that -
the delivery of the two trusts was after the date of the letter received from the head of the aforementioned Spiritual Court, and the verification of
this is referred to the testimony of the Acting Chief Rabbi, Rabbi Shimon Khedhouri, in his capacity as the former head of the Spiritual Court.
As for the aforementioned clerk's statement that "one Lira was found in the trust safe when it was opened by the testimony of
the Acting Chief Rabbi and it belongs to him," this is also something that must be investigated.
This is for your command, sir;
⟦illegible signature⟧
Accountant
M. M. A.