AI en Translation, Pages 151-175
Page 151
Baghdad on June 30, 1929
Subject: The report submitted by the accountants regarding the letter received from the Imperial Bank
regarding the papers placed for collection
Honorable Vice President of the Spiritual Council
Upon reviewing the letter received from the Imperial Bank on the 28th of this month, which was referred to me on the 28th of it
I noted the following: -
1 - That the request of the mentioned bank is not clear, as we did not know whether it wants to apply that from today's date
or from the future
2 - Does the discussion include all papers on which collection is pursued and those on which it is not, or what
3 - What should we do if we do not agree to the required conditions
Based on the above, I met Munshi Effendi Karadi, and after review, he informed me that the Vice
President of the Spiritual Council can attend and consult the bank manager directly, which is more appropriate
This is for your command, and may you remain
⟦illegible⟧
Accountant
M A
Page 152
Baghdad, May 26, 1929
To the Honorable Hakham Bashi Abraham, Head of the Israelite Slaughterhouse
I request that you provide the necessary information regarding the employment of the slaughterer Yaqub Kadliya at the slaughterhouse,
and whether he has persevered in his work until now.
Furthermore, if you have any information regarding other slaughterers, please provide that as well
with utmost speed so that I may provide the clarifications requested by the esteemed Council.
⟦illegible⟧
The Accountant
Page 153
22 September 26 ⟦Raja Madi⟧
Your Excellency, President of the Honorable Israeli Community
We inform you that it was decided in the session held on September 18, 26
That the school hours shall be as follows :-
Three days a week from eight in the morning until one in the afternoon
As for the rest of the days, the hours will be from eight in the morning until ⟦two⟧ in the afternoon
⟦signature⟧
With respect
⟦Secretary⟧
Page 154
Baghdad on May 7, 929
To the Honorable Director of the Midrash School
Greetings and respect - Please find enclosed a list containing the necessary notes regarding:
1- The promissory notes to be collected, amounting to 450 Rupees, four hundred and fifty.
2- The cash box account balance as of this date.
3- Details of properties with due rents, to review their leasing status, to take a copy of them, and return them
to this department to serve as a record.
And please send Mr. Sassoon Effendi Nassim to transcribe a copy of the names from the ledger of liabilities so
that you may take the necessary measures for their collection.
We also request the submission of any necessary lists up to this date.
Please accept our highest respect, and may you remain safe;
⟦illegible⟧
The Accountant
Page 156
Decision No. 1 from the thirteenth session held on January 18, 1927
Negotiations were held with Mr. Sassoon ⟦illegible⟧ Elias, who attended our session on this date regarding
the reconstruction of the plot adjacent to the Shat Coffeehouse belonging to the Riga Nurael Endowment. Specifically, it was decided to lend the aforementioned
Endowment administration two thousand rupees 2000 to be spent on building three initial rooms, provided that their rent is collected for the account
of the Council, within Mr. Sassoon's proposal. If it becomes possible to obtain an amount sufficient to complete
all necessary renovations, the Council will look into finding a way to address that after obtaining
the opinion of Reuben Effendi Somikh in his capacity as head of the Meir Elias Hospital Committee.
On March 11, 1927
It was decided to lend the Nurael Endowment administration another thousand rupees in addition to the amount previously paid to it, two thousand
rupees, to be spent on building the plot adjacent to the Shat Coffeehouse belonging to the Endowment, within the decision
given in this regard on January 18.
On May 2, 1927
It was decided to lend the Riga Nurael Endowment administration another thousand rupees 1000 in addition to the three thousand rupees 3000
previously paid to it to be spent on building the plots adjacent to the Shat Coffeehouse ⟦illegible⟧ belonging to the aforementioned
Endowment, within the decision given in this regard on January 18.
On July 12, 1927
Another thousand rupees 1000 was decided for the Riga Nurael administration by way of a loan, in addition to the four thousand rupees 4000
previously paid to it to be spent on building the plot adjacent to the Shat Coffeehouse belonging to the aforementioned Endowment, and that is
within the decision taken in this regard on January 18.
⟦illegible⟧
⟦illegible⟧
The Accountant
Page 157
One thousand rupees ⟦requested⟧ ⟦...⟧ the girls' school
Anna rupees
15000/- The amount allocated for the rent allowance of the girls' school building 16 January 927
20 December 927
In view of the urgent need for the education of girls, it has been decided to rent a house immediately -
and to open the school scheduled to be opened in the resolution dated 2 December, which included the allocation of (1500)
fifteen thousand rupees for this project, provided that education in this school be under
the supervision, knowledge, and oversight of the Council.
2 December 1927
The report submitted by the President of the Council on 2 December, which included the allocation of funds
amounting to fifteen thousand rupees (15000) for the girls' school intended to be opened, was read, and upon reflection, it was found -
that the aforementioned proposal is worthy of consideration; therefore, it was decided to allocate this amount and open this institution.
929
24 April
⟦illegible signature⟧
The Accountant
Page 158
Statement of the deficit that occurred in the administration of ⟦illegible⟧ from the first of April 928 to the end of March 929
Anna | Rupee
9 | 2891 | Total travel expenses
9 | 4754 | Total miscellaneous expenses
2 | 7646 |
| | Subtracting the amount received from the allocations prescribed in the budget
00 | 2000 | Travel expenses
00 | 1000 | Miscellaneous
00 | 3000 | 3000 00
2 | 4646 |
Only four thousand six hundred and forty-six rupees and two annas, nothing else
⟦illegible⟧ 14 / 4 / 929
⟦illegible⟧
Accountant
Page 160
Statement of claims of the ⟦Communal⟧ Council owed by the following
until the end of March 1929
| Rupee | Anna
The balance due from the Anglo-Jewish Association for half of Mr. A. Brunton's and his wife's salary | 3000 | 14
Due from the School Relief Committee | 5997 | 4
Due from the Rachel Shamaun administration | |
Promissory note from Elia Aleph Shamaun (old) | 5000 |
Administrative advance to be recovered from Elia Aleph Shamaun | 1200 |
| 6200 | 0
Due from the Rivka Nouriel School administration | 24590 | 0
" " The Midrash, previous old claim | 5000 | 0
The remaining balance on the books account | 2559 | 6
Due from the Hospital administration | 17646 | 7
Due from the Nouriel Endowments | |
Loan dated 19 January 927 | 2000 |
" " 14 March | 1000 |
" " 2 May | 1000 |
" " 12 July | 1000 |
" " 23 December 926 | 314 | 1
| 5314 | 1
Deposit at the Electricity Department | 52 | 0
Claim against the Aaron Saleh School for Girls to be recovered from the dissolved (K1 / 1927) | 1000 | 0
The difference arising from an amount recovered from the Execution Department in the Khedouri Al-Katib lawsuit | 24 | 2
| 73384 | 2
Cash in bank | 37659 | 1
| 111043 | 3
7 April 929 | |
The Accountant
Page 162
April 1, 1929
To the honorable Corporal Council
Subject: Accountant's report on Al-Karam School
I have conducted an inspection of the accounts of Al-Karam School from the date its current director, Munshi Effendi,
took over the school's administration until this day, and I found them to be in accordance with the accounts submitted to the honorable Council by the
aforementioned school.
At my request, the Director presented to me an organized ledger for the school's furniture signed by
the Director and the Ministry of Education, as was the book ledger, which was signed by both the Director and Education.
I have provided them with all the necessary instructions for organizing the accounts for the coming year.
⟦illegible⟧
The Accountant
N. M. K.
Page 165
Baghdad on March 22, 1929
To the Honorable Lay Council
Subject: Accountant's report on the National School
According to my duty, I have conducted an inspection of the accounts of the National School and found them
consistent with the account submitted by the mentioned school, except for a one rupee
difference in the ⟦Bordereau⟧ account, and this oversight occurred during the turnover of the account between
Yaqub Effendi, teacher of Nassim, to the current acting principal.
I have requested them to organize a special register for recording library books and all furniture
present in the school, and I have provided them with the necessary instructions for the turnover of the annual accounts
at the end of this month and whatever is required for the necessary accounting books.
As for the registered claim of the mentioned school against the mentioned ⟦Chamliche⟧ school,
as stated in my report on the Rachel Shahmoon School, I also request the honorable Council
to issue an order to settle this account.
This is for your consideration.
⟦illegible⟧
The Accountant
Page 166
Baghdad on March 22, 1929
To the Honorable Lay Council
Subject: Accountant's report on the Rachel Shahmoon School
I have conducted an inspection of the accounts of the Rachel Shahmoon School since the day the
current director, Shamoon Effendi Moallem Nessim, took over the administration of said school, and I found them
to be in accordance with the report submitted to the Honorable Council.
I have requested him to organize a special ledger to record all the books belonging to the library
and all the furniture present in the school, and I provided him with all the necessary information for organizing
the required ledgers and the annual account turnover starting from the month of April 1929.
As for the claim registered for the aforementioned school against the Shamash School, which
was paid to the latter school to cover the payment of its employees' salaries according to the order of His Eminence
the Acting Hakham Bashi, I request the Honorable Council, since
the mentioned amount is recorded in the salary disbursement account of the said Shamash School,
to issue an order to enter the mentioned claim into the salary disbursement account as well
in the Rachel Shahmoon School and not to leave it as a claim, in order to prevent confusion
in the annual turnover account.
This is for your command.
⟦Yousif⟧ ⟦...⟧
The Accountant
Page 168
Baghdad, March 15, 929
To the Honorable General Secretary of the Spiritual Council
Subject: Accountant's report on the deposits held by His Eminence
the Acting Hakham Bashi
I have conducted an inspection of the account of the deposits held by His Eminence the Acting
Hakham Bashi and the method of depositing them by him into the bank, and I found the following: -
The deposits are held at the bank in the name of His Eminence the Acting Hakham Bashi -
And when he withdraws any deposit from it at the request of its owners, he delivers it to them under
a signature or seal, and that is carried out according to a special ledger for that.
As for the deposits made, there is no special record for them as there should be, and
His Eminence the Hakham was kind enough to inform me that he will issue the order to organize a special ledger
as required.
And from what I learned from His Eminence, there is a shortage in the account of the aforementioned deposits
that occurred for the reasons explained in my previous letter regarding the Spiritual Court.
I have learned from the clerk of the mentioned court, Hakham Shua, that the amount of two hundred
and seventy-five rupees (275) lost from the total amount of five hundred and seventy-five
discussed in the aforementioned report was paid from within the amount
(Al-Qanaz) deposited by the court in the bank.
And upon opening the iron safe belonging to the Hakhamkhana ⟦for him⟧ in the presence of -
the committee signed on the minutes located at the Hakhamkhana, I found
one Ottoman Lira in it without a record mentioning its owner.
With respect to your Presence,
⟦signature⟧
The Accountant
Page 169
⟦S⟧
Baghdad on March 14, 929
To the Honorable General Secretary of the Spiritual Council
Subject: Submitting the accountant's papers and reports to the next session
Greetings and respect,
From two months ago until this date, the accounting department has submitted to the honorable Council
a number of papers and reports, most of which have not yielded a result so far.
And since the accounting department is in dire need of the results of these papers and reports
due to the arrival of the end of the fiscal year, I ask your presence to issue the order to include
these papers and reports in the agenda of the next session so that the accounting department can
rotate the accounts at the end of the current month.
This, and with much respect for your presence,
⟦illegible⟧
The Accountant
Page 170
Baghdad, March 11, 1929
Honorable Vice President of the Lay Council
Subject: Accountant's report on the trust accounts in the Spiritual Court
Greetings and respect,
In accordance with my duties, I have conducted an inspection of the trust accounts of the Spiritual Court
and found the following: -
- There is a sum of money owed by Khedhouri Effendi Sassoon, the former clerk of the Hakham Bashi,
amounting to five hundred and seventy-five rupees (575). For your information, I present to you
the statement of the Hakham clerk ⟦in it⟧ and the explanation attached to the receipt given by the aforementioned Khedhouri Effendi,
from which the validity of this report will be clearly evident to you.
This is for your command, sir;
⟦illegible⟧
Account Inspector
Page 171
7 March 929
To the Honorable Vice President of the Lay Council
Greetings and respect
Based on the order of the Honorable Council in its decision dated the 3rd of this month, I have written
the following:
According to the letter received on March 18, 928, from His Eminence the President of the Spiritual Court
it is clear that Rabbi Shua, the clerk of the court, returned to his duties on
January 2, 928. Therefore, from this date, a period of fourteen (14) months has passed
minus one day from that appointment until the end of February 929.
Accordingly, the total of the increments for the aforementioned period amounts to five hundred fifty-eight
and ten annas (558), and since he had taken an advance of 300 (three hundred) rupees,
the remainder of his claim is two hundred fifty-eight and ten annas (258).
With respect to your Presence,
⟦illegible⟧
The Accountant
The Accountant
Page 172
Baghdad on February 22, 929
To the Honorable Vice President of the Lay Council
Subject: Report on the Spiritual Court
According to what was informed to me by the Clerk of the Spiritual Court (Hakham Shua), I deemed it necessary
to present it to the Honorable Council, which is:
1) The distribution of monthly salaries is carried out by the court to its employees without
organizing a payroll bordereau nor any signature whatsoever, despite the circular sent by the
previous Council.
2) The Spiritual Court does not have a special ledger for the necessary expenditures that
are paid from the Lay Council treasury.
This is for your orders, sir.
Account Inspector
⟦Salman Lavi⟧
Page 173
Baghdad on February 22, 929
Honorable Vice President of the Lay Council
⟦illegible⟧
Subject: Report on the Nuriel Endowments
I conducted an inspection of the ledgers of the clerk of the Nuriel Endowments (Heskel Hakham Shmail) and found that the aforementioned has kept the ledgers on the balance sheet basis from January 928 until the end of December 1928
According to his description, he has studied the bookkeeping of these ledgers anew and has become capable in maintaining the ledgers as required, especially if I provide him with my instructions as the situation requires, starting from April 929
I suggest that the aforementioned clerk's ledgers be a reference for checking every account in detail, just as the aforementioned clerk must have full knowledge of all the Council's communications with the trustee's agent regarding the collection of amounts and promissory notes and the return of papers whose payment is delayed to the bank, and everything related to the income account of the Nuriel Endowments so that he can fulfill everything requested of him by the accounts inspector
This is for your order, sir
Accounts Inspector
⟦Salman Lavy⟧
Page 174
Date: February 13, 1929
His Excellency, the Honorable President of the Corporeal Council
Subject: Report on the Alliance School
The payment of salaries in the school is carried out according to a special organized ledger
However, it is devoid of the necessary stamps
Some transactions that must be recorded directly in the ledgers
remain unrecorded for a period of days, and it is sufficient to record them in a small notebook like the one
used by school students, and this, as is not hidden, is contrary to the rules and
likely to create confusion in accounts and other matters,
⟦signature⟧
Public Accounts Officer
Inspector
Page 175
Date: February 13, 929
His Excellency, the respected President of the Lay Council
Subject: Report on Mar Elias Hospital
Since there is no specialized accountant in the hospital, the current director performs
the organization of accounting and maintaining the committee's books along with the Waqf property book belonging to it.
Since the assistant director general is not involved in bookkeeping, the employee Munshi
Isaac, the head of service, assists the director in writing the ledgers and recording
the accounts.
Property Ledger: Since the property ledger currently in the hospital does not fulfill
the purpose, I have decided to organize a property ledger for them at the end of the year, meaning starting from
the month of April 929, providing some instructions as the situation requires.
<del>Public Accounting Officer</del>
⟦illegible⟧
Accounts Inspector