AI en Translation, Pages 126-150
Page 126
Baghdad on September 17, 1929
Honorable Vice President of the Respectable Lay Council
Subject: Request for clarifications regarding the decision on the loan advanced to the hospital
Greetings and respect,
It was stated on September 12, 1929, in the ⟦preliminary⟧ decision of the respectable
Lay Council to advance the hospital administration 2,000 Rupees, and since it was not mentioned on which
account and how it is to be collected,
I request your Honor to inform me of what action should be taken.
The matter is yours, sir,
⟦signature⟧
The Accountant
M. M. A.
Page 127
Baghdad September 17, 1929
Subject: The date of commencement of work according to the new budget
To the honorable Vice President of the Spiritual Council
Please inform me of the date of commencement of work according to the budget
new and if the accounts should be rotated starting from this
date so that I can organize the closing and opening of accounts
anew according to the new budget
And the matter is yours, sir;
⟦illegible⟧
Accountant
M. M. A.
Page 128
Baghdad, August 28, 1929
Subject: Accountant's report regarding the Schools Committee's inquiry about the Nuriel Endowment cases
Sir, Respectable Vice President of the Secular Council
In response to the Schools Committee's letter No. 78 dated the 27th
of this month, which was referred to me: -
1- Regarding what was stated in the first paragraph of the aforementioned committee's letter that there is a decision by the Council
concerning the (4000) Rupees paid annually to the Schools Administration starting from the year 926,
I say that there is no such decision; rather, on March 4, 1920, an agreement was signed
between the two administrations, Nuriel Endowments and the Schools, in this regard. We have previously submitted a copy
of the agreement with the relevant papers to the said committee on August 14, 929, No.
312 / Jes / 29. As for what was mentioned in the same paragraph that the Council's annual grant
to the schools, amounting to (4880) Rupees, is to be deducted and given to the Nuriel School: -
We found no decision in this regard, and there is no such amount
that the Council used to deduct from the Schools Administration.
2- Regarding the Committee's inquiry in the second paragraph of its letter about the amount paid by the Council
monthly to each of the Nuriel and Haron Saleh schools starting October 926, I say that the Council
pays to the administration of the Nuriel and Haron Saleh schools (1000) Rupees monthly, and likewise
the Council advances to the Hospital administration an amount of (6000) Rupees annually, calculated against
the hospital's share, provided that these amounts are recovered from each of the two administrations from
the net revenues of the Nuriel Endowments. The total amounts paid by the Council to the administration of
the Nuriel and Haron Saleh schools starting from the year 926 is (46000) Rupees, forty-six
thousand. This advancement was stopped by Council Decision No. 215 dated July 18, 1929.
The payment of these advances was based on Article Seven of the agreement concluded on
July 20, 1924, which was amended on September 16, 925. Here is the text of Article
Seven after its amendment: -
Article Seven - Since the Pharmacy and Hospital fund was unable to pay its aforementioned
due debt immediately, and the administration of the Rifqa Nuriel and Haron Saleh schools is still in a state
of deficit and requires advances from the general fund, it was decided that the Secular Council
shall collect the endowment revenues directly. Revenues and all expenses shall be recorded equally in the name
of the two mentioned administrations. The account related to the endowment shall be maintained, and advances shall be made when necessary to each of them
for the required amount, calculated against their entitlement, until the debt is settled, which will be
Page 130
-( 3 )-
On July 22, 929, from the revenues of the Nurail Endowments, and he did not submit them to the Council's fund.
This is in addition to what we mentioned in the fourth paragraph of this report.
6- As for the committee's question regarding whether we have information about the reasons for the Council's negligence in compelling
the individual named Sasson to fulfill his pledges. I say: The Council is still demanding the necessity of
observing the agreed-upon procedures, and that is supported by its letter dated April 7, 929, addressed to
the acting trustee.
This is all that needed to be submitted, and the matter is yours, sir.
⟦illegible⟧
Accountant
M. M. A.
Page 131
Administration of the Lay Council
of the Jewish Community
Baghdad
Telephone: 200 Central
Jewish Lay Council
Baghdad.
Telephone : 200 Central.
No. / Number:: JS / 929
Date / Date:: 1 September 929
Subject: Noriel Waqf Issues
Honorable Chairman of the Schools Committee
Reference to your letter No. 78 dated 27 / 8 / 929
Enclosed please find a copy of the report of the accountant of this department dated 28 / 8 /
1929, which contains sufficient answers and clarifications to what was mentioned in your aforementioned letter
regarding questions revolving around the Noriel Waqf issues.
Vice President of the Lay Council
⟦illegible⟧
Attached: A document written in French, please return it after reviewing it
N
⟦illegible⟧
Page 133
Baghdad on August 12, 1929
To the Honorable Deputy Chairman of the Lay Council
Subject: Presentation of a letter received from the Midrash administration regarding (5,000) Rupees
A claim by the Lay Council against the mentioned administration
Greetings and respect,
On June 30, 929, I submitted a letter to the Director of the Midrash Talmud Torah
regarding the (5,000) Rupees claimed by the Lay Council from its administration, and a copy of it to your
Honorable Council.
A reply was received by me today, which we present to you herewith, as I saw it my duty to present it to
Your Honor so that you may review it and instruct whether it is necessary to record this claim for the Council
anew, or if they are permitted a decision.
The matter is yours, Sir;
⟦illegible⟧
Accountant
A. M. A.
Page 134
3621 B A 61 ⟦...⟧
Memorandum to the Management Committee of the Alliance School in Baghdad
Decided (1000) one thousand dinars as an additional grant for your school in the budget of
the institution for the year 1961, and the mentioned grant shall be paid in installments
To the respected presence
Below is a copy of the Management Committee's resolution at its meeting held on November 26, 60 regarding
allocating an amount of (1000) one thousand dinars as an additional grant for your school in the institution's budget for the year 1961:
"It was decided to grant the Alliance School an additional grant of one thousand dinars annually starting from the first of January
1961, and the mentioned grant shall be paid in monthly installments, provided that this does not affect the assistance currently granted
by the institution to the mentioned school, and it shall be paid in installments."
For your kind information and necessary action
⟦signature⟧
Secretary of the Committee
963
Page 135
On August 9, 1929
Statement of Expenditures of the Lay Council
From the first of April 928 to the end of March 1929
Anna | Rupee |
10 | 101955 | Total allocations
| | Total salaries
| 53482/7 | Total salary account
| 4028 /0 | Half of Mr. A. Bruntman's salary
| 2014 /0 | Half of Madam Fanny Bruntman's salary
| 59524/7 |
| 866/4 | Deduct the amount received from the Anglo-Jewish Association
3 | 58658 | For Mr. Awl's account
3 | 10597 | Total general expenses
| | Yield of expenses ⟦3/6⟧
| 16666/11 | Yield of Midrash Talmud Torah
0 | 25000 | Yield of the hospital 8333/ 5
0 | 196211 |
Only one hundred ninety-six thousand two hundred eleven rupees and nothing else
On August 9, 1929
Accountant
A. M. A.
Page 136
Statement
Statement of Allocations for the Lay Council
From the first of April 928 to the end of March 1929
⟦line⟧
| Rupees | Annas
Alliance Schools | 28000 | "
Hospital Administration | 16200 | "
The National School | 15328 | "
The Great " | 8856 | "
Midrash Talmud Torah Administration | 7840 | "
Tomchei Torah Society | 5000 | "
Rachel Shahmoon School | 9634 | 2
" " for the last three months | 6097 | 8
Ozrei Dalim Committee | 3800 | "
Institution for the Blind | 1200 | "
Only one hundred and one thousand nine hundred and fifty-five rupees and ten annas, no more | 101955 | 10
⟦line⟧ August 9, 1929
⟦illegible⟧
Accountant
A. A.
Page 141
Baghdad, August 31, 1929
To the Honorable Vice President of the Lay Council
Subject: Report on Midrash allocations from the revenues of the Nuriel Endowments - Rupees (4000)
Greetings and respect,
In response to the letter received from the administration of the Midrash Talmud Torah dated July 18, 29
and referred to me on the 22nd of it, I state:
According to the entry in the Lay Council's ledger dated June 28, 1927,
the Honorable Lay Council paid the administration of the Midrash Talmud Torah the sum of two thousand (2000) rupees,
and recorded it in the account of the Nuriel School administration against the account of the four thousand (4000) rupees allocated
to the Midrash annually.
I have reviewed a contract in this regard held by the director of the Midrash, concluded on March 3, 920,
between Rabbi Eliyahu Benjamin Hakham Moshe and the representative of the trustee of the Nuriel Endowments, Monsieur Bassan, director
of the Alliance Israélite schools in Baghdad.
That contract was notarized by the Notary Public of Baghdad on November 26,
for the year 1924.
This is what must be presented to your presence, and the matter is yours, sir.
⟦signature⟧
Accountant
M. M.
Page 142
Baghdad, July 25, 929
Honorable Vice President of the Lay Council
Subject: Accountant's report on the method of submitting the dirhams received from
the revenues of the Nuriel Endowments to the Lay Council's fund
Greetings and respect,
As per my duties, I went today to review the accounts of the Nuriel Endowments administration
and regarding the manner in which revenues are submitted to the Lay Council's fund, and I found the following:-
That on July 22, 929, the Nuriel Endowments administration received an amount of six thousand rupees
(6000) in cash.
And on the 23rd of the same, the mentioned administration received an amount of three hundred and eighty-nine rupees (389)
and one anna in cash along with one promissory note, and I found that this cash amount with the note
has been submitted to the Lay Council's fund with the monthly expenditure list for the mentioned endowments
amounting to (500) five hundred rupees, and it is requested to be settled immediately from the Council's fund -
the Lay Council according to the established procedures.
As for the aforementioned amount - the six thousand rupees - it was paid to the agent of the Mutawalli
of the mentioned endowments instead of submitting it immediately to the Lay Council's fund as required.
So how can we reconcile these two methods, and on what basis is the mentioned agent of the Mutawalli proceeding in
the submission of the dirhams?
This is what must be presented to the honorable Council for review, and the matter is yours, sir.
⟦signature⟧
Accountant
M. M.
Page 143
4
Baghdad, July 24, 929
To the Honorable Vice President of the Lay Council
Subject: Regarding the salary of the late Rabbi Meir Joseph Gabriel
Greetings and respect. The late Rabbi Meir Joseph Gabriel used to receive a salary of
fifty rupees with the rabbis of the Mashubot, and the deceased passed away on June 28, 929.
Given that the monthly expenditure list is about to be submitted to your esteemed council
according to the procedures, please inform me whether the payment of the salary to the widow of the deceased will continue or not.
This is for your order, sir,
⟦illegible⟧
The Accountant
M. M.
Page 145
Baghdad, July 22, 1929
To the Honorable Vice President of the Lay Council
Subject: Liquidation of the hospital administration account from the proceeds of the patients for the year 28 - 929
Greetings and respect, the claim made by the hospital administration against the Lay Council as a result
of separating the value of the patients from the amount of the Fayla guarantee and liquidating it as follows:
Anna | Rupee
5 | 1125 | The remainder from the 1928 account according to the Council's resolution of June 23, 929
5 | 439 | " " " " 1929 from the three-month installments paid according to
| | the Council's resolution of July 18, 929
5 | 1564 |
Only one thousand five hundred and sixty-four rupees and five annas, no more.
(And since the hospital administration has a claim against the Lay Council amounting to (35646/7) rupees
of which 6000 rupees were paid to it in two installments as an advance against the monthly allocations
and the remainder was on account of its share of the revenues of the Nuriel Endowments, so please inform me whether
this amount should be paid in cash or deducted from the Council's claim against the aforementioned administration.
This is what I hope to clarify, and the matter is yours, sir.
⟦signature⟧
Accountant
M. M.
Page 147
Baghdad on July 11, 929
Subject: Regarding the Council's claim of one thousand rupees against the Toba Noam School
Honorable Vice President of the Respected Lay Council
Reference to the letter of the agent of the trustee of the Nuriel Endowments dated June 25, 929
And referred to me today, which stated that the thousand rupees that the Council claims from
Toba Noam School are added to the account of the Nuriel School in addition to the Council's claim against
The mentioned administration, amounting to twenty-seven thousand five hundred and ninety rupees (27590)
His statement that the thousand rupees be calculated instead of the advance payment lent by
The Council to the administration of the ⟦grade⟧ Nuriel School on account of the said school's share of
The income of the Nuriel Endowments, from which one single installment of one thousand
Rupees was delayed for one month, cannot be applied because the Council had paid to the administration of the said school an amount of -
Two thousand rupees (to the order of the director of Midrash Talmud Torah) on account of the four thousand rupees belonging to
The Midrash from the yield of the Nuriel Endowments
This amount has exceeded the aforementioned delayed installment by
Double; therefore, the adjustment mentioned by the said endowment trustee cannot,
Under these circumstances, be considered
This is for your command, sir
⟦signature⟧
Accountant
Page 148
On July 5, 1929
To the Honorable Vice President of the Lay Council
Subject: Regarding the Lay Council's claim of (5000) five thousand Rupees from the Midrash administration
Greetings and respect. Today I attended the Midrash Talmud Torah school where
the committee appointed by the Schools Committee was inspecting the school. I conducted the inspection
with the aforementioned committee regarding the honorable Lay Council's claim against the Midrash administration, and as a result
I found the following:-
- On September 25, 1924, it was recorded on page 288, entry number 2059 of the
Midrash's private ledgers, the amount borrowed from the honorable Lay Council's fund, the amount of
(5000) five thousand Rupees.
- On the 28th of the same month, i.e., three days later, the aforementioned amount was recorded again in a reverse entry
which reads as follows:
- Reversal of entry September 25, 1924, number 2059 regarding the purchase of property in the name of the Midrash, the amount
which was borrowed from the Lay Council's fund on the condition that it be paid back gradually, Rupees (5000)
from the rent of the aforementioned property starting from the month of Tishrei 685.
The former clerk, Sassoon Effendi Nissim, stated before the aforementioned committee that
this entry was reversed simply upon consulting the former Lay Council accountant, Yosef
Effendi Belboul, and without any formal resolution.
This is what was necessary to present, and yours is the command, sir.
⟦signature⟧
The Accountant
M. A.
Page 149
July 4, 1929
To the Honorable Vice President of the Lay Council
Subject: Accountant's report on the completion of the Tabu transaction for the purchase of a house to be endowed to
the Great Synagogue.
Greetings and respect. Pursuant to your order, I attended today at the residence of His Eminence Rabbi
Ezra Reuben Dangoor, and the Tabu decision was executed. The house numbered 1-38 was valued at eight thousand
rupees (8000) in the name of His Eminence the aforementioned Rabbi Ezra, as an addition to the endowment of the Great Synagogue.
For your information, it was necessary to notify you of the situation.
⟦illegible⟧
Accountant ⟦line⟧
Page 150
Dad on July 2, 1929
To the respected Director of the Midrash Talmud Torah Administration
Subject: Inquiry regarding the entry of the sum of (5000) five thousand Rupees borrowed
from the esteemed Corporeal Council
Greetings and respect,
With reference to the letter sent to you by the esteemed Corporeal Council
requesting the repayment of five thousand Rupees (5000), the amount recorded as a debt against your administration
since September 9, 1924, which has not been paid until the date of this letter; there should
be an entry for this amount in your administration's private ledgers, remaining open until the day of its payment.
It surprises us that the aforementioned amount has no entry in the ledgers and was not mentioned in
any of the previous or subsequent budgets.
Based on the above, I hope you will inform me of the following:
1) Why is there no entry for this amount in the Midrash's private ledgers as long as it has not been paid until
now?
2) How was this amount recorded upon its receipt on the date of September 9, 1924?
3) What must be done to record this claim of the Corporeal Council against the Midrash administration?
4) How will the deficit account be affected when recording this amount?
I hope for an answer to each of these questions in a clear and detailed manner so that we may enter
this amount, whose entry was neglected, into the private records. With much respect to you,
⟦Yousef Levy⟧
Accountant
A copy to the esteemed Corporeal Council for information
" " " " The Israeli Schools Committee for observation