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File No.: Name:: Address:: Date:: 19 From: To: 19 Reference:
IJA 3101
Correspondence Regarding School Registrations, Enrollments, Salaries, and Budgets
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This is correspondence between the Chief Rabbi, Jewish Lay Council and several Iraqi offices of Education (some local, some state) regarding school registrations, enrollment numbers, operating salaries, and budgets.
AI English Translation, Pages 1-25
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Baghdad on 19 / 7 / 1931 His Excellency the Acting Chief Rabbi I inform your Excellency that the process server Zion Abraham refuses to receive ⟦...⟧ for the month of June of the year 1931, therefore I submit herewith the amount of the tithe with the special bordereau to investigate the matter, and if the process server persists, the matter shall be deposited to the bank because this department is not permitted to deposit an amount of this kind in the safe ⟦line⟧ ⟦signature⟧ The Accountant
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Baghdad on 6/26/1931 His Excellency the Acting Chief Rabbi, the respected I draw your Excellency's attention to the fact that there are two amounts paid in the suspense accounts on the date of October 3, 1930: the first is twenty-five rupees on account of petty cash expenses for the Schools Committee, and this amount has not been settled until now, even though the mentioned committee has been dissolved Also, the second amount, which is one hundred rupees, was paid to the community administration's correspondence clerk in the name of the resigned President of the Lay Council, and it is held by the mentioned correspondence clerk to handle the spending and submit the lists for certification, and it is necessary to settle these two amounts; ⟦signature⟧ The Accountant
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Baghdad on 6/24/1931 His Excellency the Respectable Acting Chief Rabbi Statement of salaries and allowances of the Lay Council for the month of June 1931 | Rupee | Anna Total salaries of the Community Administration employees | 515 | " " " " " the Clergy | 1274 | " " " " " the Shochtim | 1631 | " " " " " the Needy and Retirees | 792 | 8 " " " " Hakhamim of the Mishpot | 697 | 8 Allowances for Albert Sassoon and Lulu Kadoorie schools | 2273 | " " Shamash School | 2453 | " " Rachel Shahmoon | 1215 | " " The National School | 1108 | " " Al-Kayyem School | 861 | " " Midrash Talmud Torah Administration | 893 | " " The Hospital | 1517 | " " Talmud Torah | 291 | " " Ozri Dalim | 250 | " " Home for the Blind | 55 | " " Charitable Carpet Committee | 55 | " " Cost of expenses for schools 1395 Rupees and for the hospital 690 Rupees | 2085 | " Salary of the former Acting Hakhambashi | 150 | " Cemetery Guard | 100 | " Hebrew teacher at Ras al-Qarya school, Dawood ⟦Ef-⟧ Aboodi | 100 | " Only eighteen thousand three hundred and one rupee only | 18301 | " ⟦signature⟧ Accountant
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Baghdad on 22 / 6 / 1931 His Excellency the Acting Chief Rabbi, the Respected Statement of the remainder of the salaries and allocations of the Lay Council for the month of May 1931 | Rupee | Anna Allocations for Albert Sassoon and Laura Kadoorie schools | 2273 | ⟦line⟧ " Shamash School | 2453 | " " Rachel Shahmoon | 1210 | " Relation of the allocations for the National School as follows: Original allocations for the mentioned school | 1108 | " Deducting the amount of surplus found in the school fund on 31 / 3 / 31 1452 14 Total surplus according to the Lay Council decision on 5 / 6 / 31 1108 " Deducting the amount of allocations for the month of April 1931 ⟦line⟧ | 344 | 14 | 763 | 2 Karkh School allocations | | | 861 | " Torah Education Society | | | 291 | " Committee for the Home for the Blind | | | 50 | " Charitable Carpets Committee | | | 50 | " ⟦line⟧ | | | ⟦line⟧ | ⟦line⟧ Only seven thousand nine hundred and fifty-one rupees and two annas, no more | | | 7951 | 2 ⟦signature⟧ Accountant
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Baghdad on 22 / 6 / 1931 His Excellency the Acting Chief Rabbi, Respected Statement of the remaining balance from the disbursement of salaries and allocations of the Lay Council for the month of April 931 Anna | Rupee Allocations for Albert Sassoon and Laura Kadoorie schools | 2273 | ⟦line⟧ Regarding the allocations for Shamash School as follows: | | Original allocations for the mentioned school | 2452 | ⟦line⟧ Deduct the surplus amount found in the mentioned school's fund on 31 / 3 | 498 | 9 ⟦line⟧ | 1954 | 7 Regarding the allocations for Rachel Shahmoon School as follows: | | Original allocations for the mentioned school | 1210 | ⟦line⟧ Deduct the surplus amount found in the mentioned school on 31 / 3 / 931 | 1070 | 12 ⟦line⟧ | 139 | 4 Regarding the allocations for Al-Karam School as follows: | | Original allocations for the mentioned school | 861 | ⟦line⟧ Deduct the surplus amount found in the school's fund on 31 / 3 / 931 | 706 | 8 ⟦line⟧ | 154 | 8 Allocations for Tomchei Torah Society | 291 | ⟦line⟧ Committee for the Blind Relief Home | 50 | ⟦line⟧ Charitable Carpets | 50 | ⟦line⟧ ⟦line⟧ | 4912 | 3 Only four thousand nine hundred and twelve rupees and three annas, no more. ⟦signature⟧ Accountant Correct 31 / 3
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Baghdad on 21 / 6 / 1931 His Excellency the Acting Chief Rabbi, the Respected Greetings and respect, I wish to draw your Excellency's attention to the instructions issued by His Excellency the President of the Council of Ministers and published on the first page of the Al-Alam Al-Arabi newspaper, issue 2330, dated today, regarding the income tax imposed on employees under the Income Tax Law. Enclosed, I present to your Excellency a copy of the aforementioned newspaper for your review. This is what was necessary to present to your Excellency, and may you remain in respect. ⟦signature⟧ The Accountant
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Baghdad on 14 / 6 / 1931 His Excellency the Acting Hakham Bashi, the respected We inform Your Excellency that a promissory note for the amount of 300 three hundred rupees fell due on the date of 1 June 1931 from Yaqoub Khadouri Sourani and Hamad al-Juma'a, the tenants of Khan al-Shorjah No. 158/158, and since the two tenants did not pay from the amount of the note except for one hundred rupees and that with the knowledge of the respected President, I have seen fit to submit this report to Your Excellency to discharge my responsibility ⟦illegible⟧ The Accountant
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Administration of the Lay Council of the Israelite Community Baghdad Lay Council * Baghdad JEWISH LAY COUNCIL BAGHDAD ⟦line⟧ No: 1070 Date: 16 June 1931 Subject: Directorate of Shamash School Reference to your letter No. 228 dated 1931/5/29 Our council decided in its session on June 4, 1931 to carry out the disbursement explained below from the surplus available in your school until the end of March 931 Miss Ruwaisa | | Total expenses for chemical laboratory equipment | 1822 | 8 Sundry expenses for the four months ranging between | 634 | 8 November 930 and January 1931 | ⟦line⟧ | ⟦line⟧ | 2457 | 0 Relation of the surplus amount and applied to the April 931 allocation account | 498 | 9 | ⟦line⟧ | ⟦line⟧ | 2955 | 9 | ⟦line⟧ | ⟦line⟧ ⟦signature⟧ Accountant Vice President A copy of it to the accountant for information
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Administration of the Lay Council of the Israelite Community Baghdad Lay Council * Baghdad JEWISH LAY COUNCIL BAGHDAD No. / Number: 1071 Date / Date: 17 June 1931 Subject: Directorate of Rachel Shahmoon School Reference to your letter No. 48 dated 29 May 1931 Our council decided in its session held on 4 June 1931 to authorize the following disbursement from the surplus available in your school's fund until the end of March 931 Anna | Rupee | 12 | 1070 | Allocations for the month of ⟦April⟧ 1931 10 | 47 | For petty cash expenses for the months of February and March 93 6 | 1118 | Total surplus amount ⟦signature⟧ Vice President Copy to the Accountant for information
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JEWISH LAY COUNCIL BAGHDAD Lay Council * Baghdad Administration of the Lay Council of the Jewish Community Baghdad Number: 1072 Date: 12 June Year 1931 Subject: Directorate of the National School Reference to your letter No. 86 dated 29 May 1931 Our council decided in its session held on 4 June Year 1931 to carry out the disbursement shown below from the surplus existing in your school fund until the end of March Year 1931 | Rupee | Anna Allocations for the month of April 1931 | 1108 | 0 Toward the account of allocations for the month of May 1931 | 344 | 14 Surplus amount | 1452 | 14 ⟦signature⟧ Accountant Vice President A copy of it to the accountant for information
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JEWISH LAY COUNCIL BAGHDAD Gashmi Committee * Baghdad Administration of the Lay Council of the Jewish Community Baghdad No. Number: 1072 Date: June 12, 1931 Subject: Directorate of Karkh School With reference to your letter No. 155 dated May 29, 1931 Our council decided in its meeting held on June 4, 1931, to process the disbursement stated below from the surplus existing in your school fund until the end of March 1931 | Rupee | Anna Sundry expenses for the month of March 1931 | 27 | 4 Allocations for the month of April 1931 | 706 | 8 Surplus amount | 733 | 12 ⟦signature⟧ Accountant Vice President ⟦Greetings⟧ Copy to the Accountant for information
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Baghdad ⟦line⟧ June 3, 1931 To the respected Director of the Midrash Talmud Torah Moshe Effendi In response to your instructions at the bottom of the letter submitted to the President of the Lay Council dated June 1, 1931, and the referral to me on the 2nd of it, which you will find enclosed, I submit: Given that the Midrash administration has numerous revenues and allocations, it is difficult for me to provide the result of the accounts in the middle of the school year. Therefore, I hope to point out the deficit that occurred at the end of last year, meaning at the end of last September the year 1930 Rupees 4000 Total existing deficit 5000 Claim of the old Lay Council since the year 1924 ⟦line⟧ 9000 Only nine thousand rupees This is what was necessary to submit, and remain in peace. ⟦signature⟧ The Accountant
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29 May 931 Honorable President of the Lay Council Greetings and respect, I inform your honorable council that the Spiritual Council has submitted a bordereau for the half-salaries of its employees for the past month of April, devoid of stamps. Accordingly, I have seen fit to present the matter to your council to discharge responsibility. Accountant ⟦signature⟧
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Baghdad on 5/28/1931 Honorable President of the Lay Council Statement of disbursement of salaries and allocations of the Lay Council for the month of May 1931 Anna | Rupee | | 515 | Salaries of the community administration employees | 1274 | " " clergy | 1631 | " " Shohetim 8 | 792 | " " the needy and retirees 8 | 697 | " " Hakham Heyshibot | 4910 | | | School allocations | 2273 | Allocations for Albert Sassoon and Laura Kadoorie schools | 2453 | " Shamash School | 1210 | " " Rachel Shahmoon | 1108 | " The National School | 861 | " Alliance School | 893 | " Administration of Talmud Torah schools | 8798 | | | Community institutions | 1517 | Hospital administration | 291 | Tomchei Torah administration | 250 | Ezrat Dallim Committee | 50 | " Home for Consoling the Blind | 50 | " Charitable Carpets | 2158 | | 2085 | Yield of expenses for schools 39 Rupees and for the hospital 695 | 150 | Salary of the former Deputy Hakham Bashi | 100 | Cemetery guard | 100 | Hebrew teacher at Ras al-Qarya Official School | 18301 | ⟦signature⟧ Accountant
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Baghdad on 27 / 5 / 1931 To the Honorable President of the Lay Council Statement regarding the payment of salaries and allowances of the Lay Council for the month of April 1931 | Rupee | Anna Administration of the Clergy | 647 | " Needy and Pensioners | 396 | 4 " Yeshivot Rabbis | 348 | 12 " Midrash Talmud Torah | 446 | 8 " The Hospital | 753 | 8 Salary of the former Deputy Hakham Bashi | 75 | | 2667 | Total salaries and allowances deferred for the month of April 1931 School Allowances | Albert Sassoon and Laura Kadoorie Schools | 2273 Shamash School | 2453 " Rachel Shahmoon | 1215 The National School | 1158 Al-Karkh School | 861 | 7960 Community Institutions | Administration of Talmud Torah | 291 " Committee of the Home for Consolation of the Blind | 50 " " Charitable Carpets | 50 | 391 8296 10963 " only ten thousand nine hundred and sixty-three rupees ⟦signature⟧ The Accountant
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Baghdad on 27 / 5 / 1931 The Respected Community Audit Committee Greetings and respect, I wish hereby to draw the attention of your respected committee to the fact that His Eminence Rabbi Yehoshua Moshe, who currently receives his salary from the administration of the Spiritual Council, (110) Rupees as a salary for membership in the said Council and (45) Rupees as a writing allowance for the Spiritual Court which he performs, had also been receiving a monthly salary <del>also</del> of (60) Rupees from the administration of the Shochtim until the date of August 1, 1930, i.e., until his election to the membership of the Spiritual Council. This is what had to be presented, and remain with respect; ⟦signature⟧ The Accountant A copy of it to the esteemed Lay Council for information " " " His Eminence Rabbi Yehoshua Moshe
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Baghdad on 5 / 5 / 1931 Honorable President of the Lay Council Reference to the letter of the lawyer Salim Effendi Ishaq dated 30 / 4 / 1931 The copy of the deed regarding the endowment of shares belonging to Harun bin Manshi Sadaqa, which was submitted to Salim Effendi Ishaq within the letter of this department dated 24 August 1931, I have not received it until now as mentioned in the letter referred to above, and I had no knowledge of this matter. Therefore, I hastened to clarify the situation, requesting to inform me of what is necessary; ⟦illegible⟧ The Accountant
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Baghdad on 29 / 4 / 1931 Statement of payment of salaries and allowances of the Lay Council for the month of April 931 Rupees | Salaries Total salaries of the community administration employees | 515 " " Spiritual administration | 1254 " " The Shochtim | 1626 " " The needy and retirees | 792/8 " " The Rabbis of the Yeshivot | 697/8 | 4885 School Allowances The two Alliance schools | 2273 Shamash School | 2453 " Rachel Shahmoon | 1210 The National School | 1158 Al-Karam School | 861 Midrash Talmud Torah Administration | 893 | 8798 Community Institutions Hospital Administration | 1517 Tomchei Torah Committee | 291 " Ozrei Dalim | 250 " Blind Consolation Home | 50 " Charitable Carpets | 50 | 2158 Intestines revenue for the Midrash Rupees ( 1390 ) and for the hospital Rupees ( 695 ) | 2085 Former Acting Hakham Bashi | 150 Cemetery Guard | 100 Daoud Abboudi, Hebrew teacher at Ras al-Qarya school | 100 ⟦line⟧ | 18276 Accountant
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1931/4/19 The Respected Physical Council With reference to the letter received from the Imperial Bank to the respected council requesting to take one anna for the collection of every hundred rupees, and based on the oral order of the Council, I have consulted the Ottoman Bank and learned that it requests a commission for collecting bills ⟦at a rate⟧ of 12 annas for the collection of every thousand rupees. Please inform me of what should be taken in this regard; ⟦illegible⟧ The Accountant
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Baghdad ⟦line⟧ 31 / 3 / 1931 Honorable President of the Lay Council Further to the budget documents submitted on March 15, 1931, I hope to inform your honorable council that the total expenditures that occurred after the submission of the aforementioned budget documents is 2278 rupees and two, ⟦illegible⟧ The Accountant
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Baghdad on 3/18/1931 Honorable President of the Lay Council I have learned that Ya'qub Kadliya, the teacher at the Midrash Talmud Torah school with a salary of 45 rupees per month, and the slaughterer at the slaughterhouse with a salary of 35 rupees per month, has traveled since the 15th of the current month, and both administrations have not provided notification in this regard. Therefore, I draw the attention of the honorable Council to this matter; ⟦signature⟧ The Accountant
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Baghdad on March 16, 1931 Statement of debt owed by the fund of the Lay Council | Rupee Employees' claims | Total list of expenditure for the month of February 1931 | 15084 " " expenditure for the month of March 1931 | 17972 | 33056 School expenses claims | Shamash School | 2457 " Shamoon | 743 | 3200 (Claim of the two Alliance schools, for six months' entitlement of the alleged 5700 rupees | 2850 (Anglo-Jewish allocations | Claim of the Great Synagogue administration | 1700 ⟦line⟧ | 40806 Allocations for the poor on the occasion of Passover | 200 ⟦line⟧ | 41006 ⟦signature⟧ The Accountant
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Baghdad on 16 / 3 / 931 Assets of the Lay Council | Anna | Rupee Cash | | In the Imperial Bank of Iran | 5 | 6136 " " Ottoman | 1 | 2 ⟦line⟧ | 6 | 6138 Papers | " | 1000 ⟦line⟧ | 6 | 7138 Annual Revenues | | Rent for the two Al-Nu'man Khans | | 3100 " " Al-Shorja Khan | | 1400 ⟦line⟧ | " | 4500 ⟦line⟧ | 6 | 11638 In Endowments | | Amount advanced on the administrative expense account | | 100 " " " Schools Committee | | 25 ⟦line⟧ | " | 125 The two amounts placed in the Electricity and Water Supply departments | " | 115 ⟦line⟧ | 6 | 11928 The Council's claim against the following two mentioned | | Against Ezra Munshi Hindi, Beirut mission student (loan) | 2 | 413 " Salim Daoud Shakerji (student at the Medical School in Baghdad - loan - | " | 150 ⟦line⟧ | 2 | 563 The amount owed by Eliyahu Effendi Shahmoon | " | 6200 ⟦line⟧ | 8 | 18691 The claim against the Nuriel Endowments | | The amount against the mentioned Endowments administration | 13 | 2341 " " Nuriel and Haron Saleh schools | " | 30590 ⟦line⟧ | 13 | 32931 The amount against the Hospitals administration | 7 | 24646 ⟦line⟧ | 4 | 57578 ⟦line⟧ | 12 | 76269 Old claim against Midrash Talmud Torah | " | 5000 ⟦line⟧ | 12 | 81269 ⟦signature⟧ The Accountant
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15/3/1931 Budget statement for the year 1931 - 1932 for the Lay Council Rupees 6180 Total salaries of the community administration 515 / 12 15048 " " Clergy 1254 x 12 19872 " " Shohetim 1656 x 12 9510 " " Needy and Retirees 792/8 x 12 8370 " " Hakham Bashi 697/8 x 12 58980 School Allocations Alliance Schools 16460 Albert Sassoon School 10817 " Laura Kadoorie 27277 Expenses 500 Laura Kadoorie 400 Albert Sassoon 900 28177 5700 Expected allocations from the Anglo-Jewish 33877 Shamash School 29440 Allocations 3000 Expenses 32440 Shahmoon School 14524 Allocations 550 Expenses 15074 120 Shahmoon School Insurance 15194 National School 13301 Allocations 600 Expenses 13901 2200 School Rent 16101 Midrash Talmud Torah 10720 Allocations 160 Insurance of the Midrashim 10880 108498 To be continued