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.
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.
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
— ( 2 ) — on each of them. 3— The committee inquires in the third paragraph of the aforementioned letter about the date of payment of the (2000) rupees to the Midrash and about the date of its recording in the account of the administration of the Reqa Noriel and Haron Saleh schools and about the reason for not continuing to pay that amount thereafter. In response to that, I say:— The payment of this amount was pursuant to the Council's decision on June 21, 927, the text of which you find below: "It had been decided in the session held on June 12, 927, to pay the Midrash school (4000) rupees due to it from the proceeds of the Noriel endowment, and since an oral objection was made by Monsieur Sassoon in the session held on June 17, 927, stating that he would submit his objections in this regard in writing. And since the Midrash is in a state of severe distress and it is not possible to wait for the result of the resolution of the aforementioned objection, it was decided to spend (2000) rupees on account of the amount of (4000) rupees—the four thousand mentioned in the said decision— provided that the final result be considered later." As for the date of payment of the (2000) rupees to the Midrash, it was on June 28, 927 — and this amount was recorded at its time in the Council's books as well as in the books of the trustee of the Noriel endowments in the account of the Noriel and Haron Saleh schools. As for the reason for not continuing the payment consecutively, the answer to this lies with the director of the Midrash himself. 4— The committee's question as to whether Monsieur Sassoon had obtained permission from the Council when he built the Chai Khana for the sum of (5973/10) rupees and Dar Farha for (1933/9) rupees, and from which fund were these amounts paid? In response to that, I say: that at the time when the previous Council was fragmented, which led the agent of the endowment trustee to stop submitting revenues to the Council's fund from June 27, 1928, until March 7, 929, he submitted a statement of the endowment's revenue account amounting to (30387/2) rupees. From this amount, the total expenses that were on the second side of the aforementioned statement amounting to (20228) rupees were deducted, and within this amount was the expense of building the Chai Khana amounting to (5973/10) rupees, as well as the expense of repairing Dar Farha (1933/9) rupees. As for the remainder of the mentioned revenue account, he submitted it to the Council for piece 22 Kehala (4/2) rupees in cash to settle the account of the mentioned statement. Accordingly, I submit to you the mentioned statement in its original form, written in the French language, so please return it to the accounting department after your review of it. For this reason, the esteemed Council was forced to certify the mentioned statement because the amounts had already been spent, just as the expenses did not occur during the days of the Council ⟦meaning that⟧ 5— The committee's question as to whether the mentioned agent of the trustee pays all revenue amounts to the fund of the Council on time according to his agreement with the Council. I say: my report has already been submitted to the esteemed Council on July 25, 929, regarding the (6000) rupees which the agent of the trustee received in cash
-( 3 )- dated July 22, 929 from the revenues of the Nuriel Awqaf 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 as to whether we have information about the reasons for the Council's negligence in obliging Mr. Sassoon to fulfill his undertakings. 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 had to be submitted, and the matter is yours, sir. ⟦signature⟧ The Accountant M. M. A.
Jewish Lay Council Baghdad. Administration of the Lay Council of the Jewish Community Baghdad Telephone : 200 Central. Telephone : 200 Central No. / Number :: JS / 929 Date / Date :: 1 September 929 Subject: Issues of the Nouriel Endowments Respected Chairman of the Schools Committee Reference to your letter No. 78 dated 27 / 8 / 929 Enclosed you will 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 issues of the Nouriel Endowments. ⟦illegible⟧ Vice President of the Lay Council Attached: A document written in French, please return it after reviewing it N
Translation of the letter received from Maurice Harari in Alexandria, Egypt Dated August 12, 1929 t⟦line⟧o His Eminence the Hakham Bashi of B⟦line⟧aghdad Our Master, His Eminence the Rabbi The calamity that has befallen us is irreparable and we are in despair and we do not accept consolation with it. Our mother fainted when she received this painful news and wished she could be in Baghdad immediately. We could not imagine how a young man of twenty-five years of age could die, having enjoyed the best of health and being only a few days away, were it not for the telegrams and letters that reached us from the Military Health Administration and the administration of Orosdi-Back in your area, confirming to us this truth. Despite all that, we still ask ourselves if that was possible because the blow was crushing and very painful. I thank Your Eminence very much on behalf of my mother, my brothers, and my sisters for the assistance you graciously provided at the request of Monsieur Jean Mallet, the director of the Orosdi-Back administration in your area, and for the diligence you showed by issuing your order to take the necessary measures in the Alliance administration to perform the religious [rites] and eternal rest for our dear brother, Dr. René Harari, and for his soul. Your deeds will remain imprinted in our hearts, and we ask God to shower you with His charitable blessings as a reward for what you have done in our absence and for taking all that was required. you showed by issuing your order to take the necessary measures in the Alliance administration to perform the [rites] and eternal rest for our dear brother, Dr. René Harari, and for his soul. Your deeds will remain imprinted in our hearts, and we ask God to shower you with His charitable blessings as a reward for what you have done in our absence and for taking all that was required. And we are eternally grateful to Your Eminence. Please, Your Eminence the Rabbi, accept our greetings and highest respect. Translated literally by me on August 19, 1929. ⟦signature⟧
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.
Baghdad on August 9, 1929 Honorable Vice President of the Spiritual Council Subject: Submission of the Council's expenditure statements for a period of two years from 1927-1929 ⟦line⟧ Greetings and respect According to your verbal order, I submit to you herewith six schedules stating the expenditures of the Spiritual Council from the first of April 927 to the end of March 1929 as explained below:- Number of pieces | 3 | Statement of expenditures from the first of April 27 to the end of March 928 3 | " " " " 28 " " " 1929 6 | ⟦line⟧ With highest respect to you - Sir - ⟦signature⟧ Accountant M. M. A.
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.
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.
Statement of General Expenses for the Lay Council From the first of April 928 to the end of March 1929 ⟦line⟧ Anna | Rupee 0 | 3650 | Rent for the houses of Shlomo Daoud and Shaul Hakham Hesqel 0 | 1447 | Total miscellaneous expenses 7 | 1606 | " " Administration of the Clergy 0 | 1500 | " " Aid 0 | 620 | Endowment property tax 0 | 541 | Expenses of the Israeli slaughterhouse 0 | 540 | Salary supplements 0 | 515 | Insurance guarantee 7 | 99 | Restoration of the two Cooperation Inns 10 | 78 | Administration expense of the Shohatim 3 | 10597 | Only ten thousand five hundred and ninety-seven rupees and three annas, no more ⟦signature⟧ The Accountant Baghdad on August 9, 1929 C 32
S A Statement of total expenditure of the Lay Council From 2 April 27 to 1 April 1928 as explained below:- ⟦line⟧ Rupees | Anna 54678 | 7 | Total salaries 6035 | 14 | " Half of the salaries of Mr. A. Brotman and his wife 103719 | 9 | " Monthly allocations 14661 | 10 | " General expenses 179095 | 8 | Total expenses 3/7 16666 | 11 | Closing of schools 8333 | 5 | " The hospital 25000 | - | 204095 | 8 | Only two hundred and four thousand and ninety-five rupees and eight annas Baghdad 9 August 1929 ⟦signature⟧ Accountant A M A
Statement of allocations for the Lay Council From the first of April 27 to the end of March 1928 ⟦line⟧ Anna | Rupee "" | 29260 | To the two Alliance schools "" | 18000 | To the hospital administration "" | 15856 | To the National School 11 | 14998 | To the administration of Midrash Talmud Torah "" | 11380 | To Rachel Shahmoon School 14 | 5472 | To " Al-Kabirim "" | 3800 | To the Azouzi Dalim Committee for the four "" | 1664 | To the Tokhi Torah Society for the last three months "" | 400 | To the Orphanage institution for the last four months "" | 3350 | To the Midrash administration, the annual installment from the grant 9 | 103731 | ⟦line⟧ "" | 12 | Deducting the remaining amount from the (1000) Rupees allocated for Midrash repairs 9 | 103719 | Only one hundred and three thousand seven hundred and nineteen Rupees and nine Annas Baghdad on August 9, 1929 ⟦signature⟧ Accountant M. M. Kh.
Statement of General Expenses for the Lay Council From the first of April year 27 to the end of March 28 ⟦line⟧ | Rupee | Anna Total rent for the Al-Kusairis school building for year 4 and the Hakhamkhana building for one year | 8128 | 4 Total expense for the Victory Arch on the day of His Majesty the King's arrival from London | 1129 | 13 " " Repairs in the Midrash Talmud Torah | 1066 | 12 " " Purchase of furniture for the community administration | 768 | 0 " " Building a wall in the Rachel Shimon cemetery | 666 | 0 " " Property tax for the three Waqf khans | 620 | 2 " " Insurance (Securite) for the 3 Waqf khans and 2 Talmud Torah Midrashim | 515 | 0 " " Correction of slaughterhouse expenses | 190 | 8 " " Repair in the Al-Ta'awun khans | 96 | 7 " " Assistants ⟦illegible⟧ | 584 | 4 " " Miscellaneous | 896 | 3 ⟦line⟧ | 14661 | 10 Only fourteen thousand six hundred and sixty-one rupees and ten annas, nothing else. Baghdad on August 9, 1929 ⟦signature⟧ The Accountant M. M. A.
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.
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.
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.
Baghdad on July 22, 929 The Honorable Vice President of the Lay Council Subject: Accountant's report on the collection of (6000) Rupees from the hospital administration ⟦line⟧ After greetings and respect, among the claims that the Honorable Council has against the hospital administration is the sum of six thousand Rupees (6000) as detailed below :- 3000 | Paid by order of His Eminence the Acting Chief Rabbi on 14 / 21 / 929 and approved | | by the Council on March 16, 929 | 3000 | Paid by decision of the Honorable Lay Council on June 16, 929 | 6000 | Only six thousand Rupees and no more on account of the hospital's monthly allocations | And since the Council did not specify the amount that should be deducted from the monthly allocations, the aforementioned claim remained as it is without anything being collected from it from the aforementioned administration I request your order regarding the amount that should be deducted from the monthly allocations from the hospital administration starting from the current month of July This is for your command, sir ; ⟦signature⟧ Accountant M. M.
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.
Baghdad on July 22, 29 To the Honorable Vice President of the Lay Council Subject: Settlement of the school administration account from the soap yield for the year 28-929 Greetings and respect, the claim made by the school administration against the Lay Council as a result of separating the value of the soap from the Al-Fayla guarantee amount and its settlement is as follows:- Anna | Rupee | - | 2250 | The remainder from the 1928 account according to the decision of June 23, 929 - | 849 | ⟦line⟧ 929 from the paid three-month installments - | 3099 | Only three thousand and ninety-nine rupees and nothing else ⟦line⟧ Please inform me whether this amount should be paid in cash or deducted from the old Council claim amounting to (5000) five thousand rupees, for which I have previously submitted a report in this regard This is what I hope to clarify, and the matter is yours, sir The Accountant M. M.
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
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.
On 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. Following your order, I attended today at the house of His Eminence Rabbi Ezra Reuben Dangoor, and the Tabu decision was made. The house numbered 38-1 was registered for the sum of eight thousand rupees (8000) in the name of His Eminence Rabbi Ezra, the aforementioned, as an addition to the endowment of the Great Synagogue. For your information, it was necessary to notify your presence of the matter; ⟦signature⟧ Accountant ⟦line⟧
Dad on July 2, 929 To the Honorable Director of the Midrash Talmud Torah Administration Subject: Inquiry regarding the entry of the borrowed amount of (5000) five thousand Rupees ⟦line⟧ From the Respected Communal Council ⟦line⟧ Greetings and Respect, With reference to the letter sent to you by the Respected Communal Council demanding 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 repayment. Taking into account that the mentioned amount has no entry in the ledgers and was not mentioned in all previous and subsequent budgets. Based on the above, I request that you 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 when it was received on September 9, 924? 3) What must be done to record this claim of the Communal Council against the Midrash administration? 4) How will the deficit account be affected when recording this amount? I request an answer to each of these questions in a clear and detailed manner so that we may enter this neglected amount into the private records. With much respect to you, ⟦signature⟧ The Accountant A copy of it to the Respected Communal Council for information " " The Israeli Schools Committee for observation
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