Correspondence Regarding School Registrations, Enrollments, Salaries, and Budgets
View interactive document pageThis 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.
Regarding the account of the Shamash School referred to me for auditing ⟦illegible⟧ Honorable Vice President July 25 Honorable Vice President of the Communal Council I have audited all the collections and there is no remark or I do not know if you requested something other than this by the word "auditing" The matter is yours, sir 4 / 6 / 929 was the first ⟦signature⟧ The Accountant
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
Baghdad ⟦in⟧ 20 December 929 To - The Honorable Vice President of the Lay Council After greetings and respect We present to you herewith a copy of the promissory note which the member Saleh Effendi Noah Hayyim instructed me to organize, and I noticed that it did not mention the addition to the treasury of the Lay Council in ⟦...⟧ the names of the Vice President and the member Therefore, it was necessary to draw your attention to this point to kindly give your final instruction This is for your command, sir ⟦signature⟧ The Accountant ⟦line⟧ N. M.
Baghdad, December 9, 1929 Statement of salaries and allowances for the Lay Council for the month of December 1929 To the Honorable Vice President of the Lay Council: Salaries | Anna | Rupee His Eminence the Acting Chief Rabbi - Rabbi Sassoon Khedhouri | 425 | Anwar Effendi Shaul - Director of Editing | 200 | Yosef Effendi Levi - Accountant | 120 | Shalom Effendi Darwish | 100 | Naji Mukhtar | 60 | Attendants Gurji Sassoon | 60 Yosef Shaul | 50 Gurji Menachem | 35 Isaac Eliyahu | 25 ⟦line⟧ | 170 The doorkeeper Kasal Muhammad | 45 Shallal al-Huwaizi for guarding the cemetery | 500 Total salaries of the Shurtim administration | 1598 Total salaries of retirees and the needy | 8 | 637 Rabbis of the Yeshiva | 8 | 432 ⟦line⟧ | 1070 Total salaries of the clergy | 500 ⟦line⟧ | 4438 Salary of the school committee clerk Anwar Effendi Shamshoum | 60 Daoud Effendi Abboudi - Teacher at the Amiriya School | 85 Ezra Effendi Hindi, value of a transfer for two Ottoman liras | 24 Pension for the family of the deceased - Rabbi Meir Yosef Gabuniel | 8 | 37 Mr. Brollman (pending the Council's decision on his salary) | ⟦line⟧ Monthly Allowances Alliance Schools | 2335 Shamash School | 2010 National School | 1493 Shimon School after deducting 150 rupees for the account of a 1200 rupee loan | 1275 Fractions | 11 | 895 The Hospital after deducting 500 rupees (for the account of January 1930) | 855 Midrash School | 560 Committee for the Poor's Vocations | 250 Al-Samhan Institution | 100 | 9709 Yield of the afflicted for the Midrash administration | 1673 The Hospital | 8 | 836 Only sixteen thousand eight hundred and fifty-eight rupees and no more ⟦line⟧ | 16858 The Accountant
Baghdad on December 18, 929 Subject: Drawing attention to some documents of the esteemed Lay Council ⟦line⟧ To the Vice President of the esteemed Lay Council Greetings and respect, There are a number of papers in the iron safe of the esteemed Lay Council, including Khaqani (land registry) papers. Since the Council is not aware of most of them, please order them to be presented to the esteemed Council in its next session to review them and take whatever measures may be necessary in this regard. This is for your order, sir, The Accountant N. M.
Baghdad ⟦line⟧ 8 December 929 Subject: Regarding the allocations for the community administration expenses To ⟦line⟧ The Honorable Vice President of the Lay Council Reference to the recent disbursement decision to pay the community administration expenses amounting to one hundred and twenty-four rupees (124/10) and ten annas, I request to state the following statement:- Rupee | Anna 5225 | 0 Rupee | Anna 3113 | 7 6 | 4 3119 | 11 2105 | 5 1900 | 205 | 5 From this amount, it is intended to: 1) Pay the last bill mentioned at the beginning of this letter 2) Guarantees for the Waqf properties due on March 2nd, which is (255) rupees 3) The telephone installment for the next three months 4) Monthly electricity expenses and all other incidental expenses So please inform me how to proceed in this manner before writing the check to be presented to the deputy of His Excellency the Hakham Bashi This is for your command, sir Accountant N. M.
Accounting Statement of the Physical Council Showing what the Council paid to the Albert Sassoon and Laura Kadoorie schools in allocations and settlements from July 1, 1920, to date Statement | Rupee | Anna Paid from July 920 to October 923 (Albert Sassoon School allocations | 10875 | X only) in monthly installments, each installment (312/8) rupees | | Average monthly allocations (725) rupees for a period of one year from Nov 923 | 8700 | to Oct 924 | | Paid to Laura Kadoorie School from Oct 923 to Nov 924 (330) | 4620 | rupees monthly | | Paid the remainder of the allocation request for the account of the two schools (on Dec 30, 924) | 2890 | ⟦line⟧ | 27085 | Paid to the Alliance schools for the allocations account 31 March 1925 | 2000 | 8 April | 5500 | 28 April | 1000 | 1 June | 1000 | 14 July | 1000 | 4 August | 1000 | 4 September | 1000 | ⟦line⟧ | 15500 | | 42585 | Paid on 24 March 1925 | 3000 | ⟦line⟧ | 45585 | Paid to settle the allocations of the two schools 2000 rupees for the year 924 - 925 and a deficit | 2393 | 1 (1- 5393) rupees for the year 923 - 924 | | ⟦line⟧ | 47978 | 1 Allocations for three months Oct, Nov, and Dec 925 paid on 10 Dec 925 | 5555 | For the 924 - 925 account paid on 21 Jan 926 | 5000 | Deficit for the year 924 - 925 paid on 25 Feb 926 | 5000 | ⟦line⟧ | 63478 | 1 Allocations and travel and fare expenses paid on 16 April 926 | 3087 | 8 Allocations (two installments) 4 May 926 and 20 May 926 | 4660 | 0 For the deficit account of the year 924 - 925 paid on 30 May 926 | 2670 | Allocations for two months paid on 22 July 925 | 4660 | For the deficit account " " 22 July " | 2920 | Carried forward | 80475 | 9 <del>1156/8</del>
Anna | Rupee 9 | 80475 | Previous | 4660 | Payment of allowances on 1 September and 5 November 926 | 2330 | Payment ⟦line⟧ on 3 November 926 9 | 87465 | ⟦line⟧ | 9320 | Four payments of allowances on 6 and 12 January 927 and 7 and 28 February year 927 | 2370 | One payment of allowances on 5 April year 927 9 | <del>99155</del> 99155 | ⟦line⟧ | 4660 | One payment of allowances on 5 June year 927 | 2330 | ⟦line⟧ on 30 June 927 | 1000 | ⟦line⟧ for the Al-Majzani account 11 July 929 | 300 | ⟦line⟧ travel expense on 11 July 929 | 20970 | Nine payments of allowances at the end of March year 928 9 | 128415 | ⟦line⟧ | 28000 | For a full year from April year 928 to the end of March 929 | 18640 | Eight months from the first of April to the end of November 929 9 | 175055 | ⟦line⟧ H-A 6 December year 929 ⟦signature⟧ Accountant ⟦line⟧ N M
Baghdad, November 22, 1929 Honorable Vice President of the Lay Council Subject: Regarding the reasons for the difference between the cash box account and the treasurer's account in the hospital books Greetings and respect, Per your order, I went this morning to the hospital to investigate the reasons for the discrepancy between the cash box 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 differences began to occur. 2) Most of the receipts enter the treasurer's records only without entering the cash box, and that has been the case from the beginning. 3) A number of expenses are paid directly from the cash box without the treasurer's knowledge. Since the treasurer's account is also considered the cash box account, all amounts must be entered into the treasurer's records after being entered into the cash box. Likewise, the disbursement of all amounts must be drawn from the treasurer and no one else. Thus, the matching of the two accounts is inevitable. Based on the above explanation, the treasurer has become an ordinary person with a current account in the hospital ledger. This is what was necessary to explain to you. The matter is yours, sir. ⟦signature⟧ The Accountant
Fils | Dinar 57308 | 3 0223 | 0666 | 52378 | 3 0663 | 0766 | <del>53803</del> | 3 0223 | 0666 | 0001 | 007 | 57306 | 513861 | 3 22086 | 03281 | 555571 | 3 ⟦line⟧ ⟦signature⟧ ⟦line⟧ until W N
Baghdad on November 21, 929 To - The Honorable Chairman of the Sectarian Hospitals Committee Anna | Rupee 7 | 16646 | The Council's request for the hospital management to date | | Amounts paid in advance on the allocations account as follows Anna | Rupee ⟦line⟧ | 3000 | One payment on March 11, year 929 ⟦line⟧ | 3000 | " " June 12, year 929 ⟦line⟧ | 6000 | The received amount is deducted Anna | Rupee ⟦line⟧ | 1125 | Difference in the value of expenses for the year 928 ⟦line⟧ | 439 | Difference in the value of expenses for three months | | of the year 929 ⟦line⟧ | 1564 | ⟦line⟧ 11 | 2435 | ⟦line⟧ | 3564 | ⟦line⟧ | 2000 | Total amounts deducted from the monthly | | | | | | allocations in four installments 2 | 19082 | Only nineteen thousand and eighty-two rupees and two annas only ⟦signature⟧ Accountant
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.
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.
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.
Baghdad, October 10, 1929 Honorable Vice President of the Lay Council Subject: Submission of the statement of amounts advanced to schools ⟦line⟧ Greetings and respect, based on your verbal order, we present to you the following: - Miss Ruwaisa The amounts advanced to the administration of Rachel Shahmoon School are as follows: - | | On April 22, 1929 | 865 | " " September 24, 1929 | 1000 | " | ⟦line⟧ | 1865 " To Shamash School | | Total advances mentioned in the account statement | 16195 | " Deducting the amount settled at the end of last year | 6097 | 8 | ⟦line⟧ | 10097 8 The amount advanced to the administration of Shamash National School | 1590 | " | ⟦line⟧ | 13552 8 Furthermore, it is not hidden from your presence that the amount (1200) Ruwaisa advanced to the administration of Rachel Shahmoon School to be given to Yaqub Effendi Musallam Nassim, the assistant director of the aforementioned school, as an advance on his salaries according to the decision of the esteemed Council - this amount will be applied to next year's account. This is for your order, sir; ⟦signature⟧ Accountant M. M.
Baghdad ⟦line⟧ 10 October 929 Subject: Regarding the account statement of the National School ⟦line⟧ Honorable Vice President of the Spiritual Council Reference to the letter of the Acting Director of the National School No. 78 dated 3 October 929 and the named proceeds The account of the statement attached to the aforementioned letter is correct, with the exception of some minor negligences in not obtaining receipts for small amounts ranging between one anna and three rupees and three annas In my opinion, such actions will not occur again after I have provided them with what is necessary regarding this matter This is for your command, sir ⟦signature⟧ Accountant N. A. M.
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
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.
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.
Baghdad, September 22, 1929 Honorable Vice President of the Lay Council Subject: Regarding documents exempted from stamps ⟦line⟧ Greetings and respect, It is necessary to draw your attention to Article Eleven of the Third Schedule of the Stamp Law of the year 922 which states the exemption of religious institutes, charitable institutes, and needy persons ⟦...⟧ from paying stamp duties. I request you to inform me if this article includes the Midrash schools, the Housing Committee for the Poor and Needy, the Rabbis of the Yeshiva, the Samhan Foundation, and other sectarian departments, so that if it is possible to exempt these charitable departments from placing stamps on the monthly salary lists (bordereau) and receipts, we may notify them of the procedure. This is what was necessary to present, and the matter is yours, sir. ⟦signature⟧ Accountant ⟦line⟧ M. M. A.
Baghdad on September 20, 929 Honorable Vice President of the Lay Council Subject: Regarding the insurance of the Rachel Shahmoon School ⟦line⟧ Greetings and respect In response to what was stated in the letter from the Chairman of the Israelite Schools Committee dated the 18th of this month regarding the investigation of the insurance for the Rachel Shahmoon School, which was referred to me, I say: That on July 14, 1929, an amount of (80) Rupees was paid from the Lay Council fund for the insurance of the mentioned school building for a period of one year for the amount of (40,000) Rupees ⟦line⟧ the forty thousand As for the part pertaining to (Bimkhor), the Council has not paid to date any more than what we mentioned above This is what had to be submitted, and the matter is yours, sir ⟦signature⟧ The Accountant M. A. M.
Baghdad on September 19, 1929 Honorable Vice President of the Lay Council Subject: Verification of an account submitted by the administration of Shahmoon School Greetings and respect, Upon verifying the account submitted by the director of the Wahseel Shahmoon School, we found: First - That the amount appearing in the account under the title of library expenses for one full year, amounting to rupees (660), was not matched by any amount on the revenue side. Upon consulting the aforementioned director, he stated "that the revenues of the said library are kept with the teacher Moshe Effendi Sofer, who is traveling outside the country, and the revenue amount is estimated at (83) rupees." Second - That the amount of (35) rupees appearing on the revenue side of the aforementioned list under the title of the value of books disposed of by Monsieur Meyer, this amount should have been submitted to the Council's fund to be deducted from the claim against the said school from the special books account. As for the amount requested to be paid, which is (1255/5) rupees, it is required to settle the deficit occurring until the end of the current month of September, in addition to the total amounts owed by the school administration advanced from the Lay Council fund up to date, amounting to (2065) rupees. Therefore, I draw your attention to the fact that the total amount of the deficit is (3320/5) rupees. This is what needed to be explained, and the matter is yours ⟦line⟧ Sir. The Accountant ⟦line⟧
Baghdad on September 19, 1929 To the Honorable Vice President of the Lay Council Subject: Verification of an account submitted by the National School administration ⟦line⟧ Greetings and respect, After verifying the account submitted by the director of the National School, we found that the amount appearing in the account under the heading of consumed and clarified expenses, totaling (304/8) Rupees, had been partially spent, and the remainder, an amount of (179/8) Rupees, has not yet been spent. Upon consulting the aforementioned director, he added a factual explanation next to the amount in the said list regarding the reason for that, and the submitted account was in accordance with the private school ledgers. As for the amount requested to be paid, which is (660/4) Rupees, it is required to cover the deficit incurred until the end of the current month of September, in addition to the amount previously advanced in two installments from the Council's fund to the aforementioned school, totaling (1090) Rupees. Therefore, I draw your attention to the fact that the total amount of the incurred deficit is (1750/4) Rupees. This is what needed to be explained. The matter is yours, Sir; ⟦signature⟧ The Accountant M. M. A.
Baghdad on September 18, 1929 To the Honorable Vice President of the Lay Council Greetings and respect, It was mentioned in the decision circulated on September 12, 1929, by which the amount of (1686/8) Rupees was given to the Hospitals Committee as hospital allocations for the month of September 1929. However, I inform your presence that the aforementioned administration usually takes its monthly allocations in advance, unlike the rest of the communal administrations. Therefore, the allocations for September 1929 were taken since the month of August. However, the soap allocations are given month by month. Accordingly, I must record the mentioned amount in the books as follows:- Rupees | Anna | ⟦line⟧ Monthly allocations in advance for the month of October | ⟦line⟧ | ⟦line⟧ Original amount of allocations in advance for the month of | 1350 | " October 1929 | | Deducting the debt settled from the community account | 500 | " ⟦line⟧ | ⟦line⟧ | ⟦line⟧ Soap yield for the month of August 1929 | 836 | 8 ⟦line⟧ | 1686 | 8 I hope to notify the administration of the Hospitals Committee of this, and the matter is yours, sir. The Accountant
Baghdad on September 17, 1929 Honorable Vice President of the Respected Lay Council Subject: Request for clarifications regarding the decision on the loan advanced to the hospital ⟦line⟧ Greetings and respect It was stated on September 12, 1929, in the preliminary decision of the respected Lay Council to advance the hospital administration 2000 Rupees, and since it was not mentioned on which account and how it is to be recovered I request your honor to inform me of what should be taken This is for your command, sir; ⟦signature⟧ The Accountant M. M. A.