AI English Translation, Pages 151-175
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
To the honored ⟦the⟧ director, the honored ⟦the⟧ cantor, the respected
The honor of ⟦the⟧ honored ⟦the⟧ cantor, the respected
From understanding, peace be upon you and upon all your family from ⟦the⟧ small to ⟦the⟧ great, Amen
May God protect them, Amen O Lord
Peace be upon you, greater than ⟦the⟧ heaven and earth and all that is in them, Amen Selah Amen
And all of your family, Amen O Lord of ⟦the⟧ worlds
The greatest peace I present to you from ⟦the⟧ heaven and earth and all that is in them, Amen Selah Amen
Blessings to all your family, Amen O Lord of ⟦the⟧ worlds, Amen Selah Amen Selah Amen
All your family, Amen O Lord of ⟦the⟧ worlds, Amen O Lord of ⟦the⟧ worlds, Amen Selah Amen
⟦illegible⟧
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
Statement of the Council's request to the administration of the Nurail Waqf as follows:-
Anna Rupee
314 1 Expenditure for the permit to build the walls connected to the Shatt coffeehouse 3 26 December 26
00 2000 " for building three rooms in the plot connected to the Shatt coffeehouse according to the decision of 18 January 927 - 19
00 1000 " " " " " " " " 11 March 927 - 14 March
00 1000 " " " " " " " " 2 May 27 - 2 May
00 1000 " " " " " " " " 12 July 27 - 13 July
927
Resolution No. 1 from the thirteenth session held on January 18, year ⟦illegible⟧
Negotiations took place with Monsieur Sassoon ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ the Alliance who attended our session on its date regarding
the reconstruction of the plot adjacent to the Shatt Cafe belonging to the Rika Nouriel Waqf. In cash, it was decided that the administration of the mentioned Waqf
shall borrow two thousand rupees ⟦line⟧ 2000 to be spent on building three rooms for its duration, provided that their rent is collected for the account of
the Council, within the proposal of Monsieur Sassoon. If it is possible to obtain an amount sufficient to carry out and complete
all necessary reconstructions, the Council will consider finding a method to address that after taking
the opinion of Reuben Effendi Sweikh in his capacity as Chairman of the Meir Elias Hospital Committee.
On March 11, year 927
It was decided that the administration of the Nouriel Waqf shall borrow another one thousand rupees ⟦line⟧ 1000 in addition to the amount previously paid to it, two thousand
rupees ⟦line⟧ to be spent on building the plot adjacent to the Shatt Cafe belonging to the Waqf, within the resolution
recorded in this regard on January 18.
On May 2, year 27
It was decided that the administration of the Rika Nouriel Waqf shall borrow another one thousand rupees ⟦line⟧ 1000 in addition to the amount of three thousand rupees ⟦line⟧ 3000
previously paid to it to be spent on building the plot adjacent to the Shatt Cafe ⟦illegible⟧ belonging to the mentioned Waqf
within the resolution recorded in this regard on January 18.
On July 12, 927
Another one thousand rupees ⟦line⟧ 1000 was decided for the Rika Nouriel administration by way of a loan in addition to the amount of four thousand rupees ⟦line⟧ 4000
previously paid to it to be spent on building the plot adjacent to the Shatt Cafe belonging to the mentioned Waqf, and that is
within the resolution taken in this regard on January 18.
7/14/927
⟦illegible⟧
The Accountant
⟦line⟧
⟦line⟧
One thousand rupees ⟦illegible⟧ for the girls' school
Anna rupees
⟦line⟧
15000 / The value paid for the rent of the girls' school building January 16, 927
December 20, 927
In view of the urgent need for the education of girls, it was decided to rent a house urgently -
And to open the school scheduled to be opened in the decision dated December 2, which included the allocation of (1500)
Fifteen thousand rupees for this project, provided that the education in this school is under
The supervision, knowledge, and oversight of the Council.
December 2, 1927
The report submitted by the President of the Council on December 2 was read, which included the allocation of funds
Amounting to fifteen thousand rupees (15000) for the girls' school intended to be opened, and upon reflection it was found
That the mentioned proposal is worthy of consideration, therefore it was decided to allocate this amount and open this institution.
929
April 24
S ⟦illegible⟧
The Accountant
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
363 ⟦illegible⟧ 863 ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦line⟧
2 1386 ⟦illegible⟧
5 1574 ⟦illegible⟧
7 2960 ⟦line⟧
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ ⟦illegible⟧
00 0006
00 0001
⟦line⟧
00 0007
⟦line⟧
7 2967 ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
Statement of the Lay Council's claims against the following mentioned
Until the end of March 1929
| Rupee | Anna
Balance due from the Anglo-Jewish Association for half of Mr. A. Bronman and his wife's salary | 3000 | 14
Due from the Schools Relief Committee | 5997 | 4
Due from the administration of Rachel Shimon | |
Promissory note from Elia Anf Shimon (old) | 5000 | ⟦line⟧
Administrative advance to be recovered from Elia Anf Shimon | 1200 | ⟦line⟧
| 6200 | ⟦line⟧
Due from the administration of Reqa Nouriel School | 24590 | ⟦line⟧
" " The Midrash, previous old claim | 5000 | ⟦line⟧
Balance on the books account | 2559 | 6
Due from the Hospital administration | 17646 | 7
Due from the Nouriel Endowments | |
Loan 19 January 927 | 2000 |
" " 14 March | 1000 |
" " 2 May | 1000 |
" " 12 July | 1000 |
" " 23 December 926 | 314 | 1
| 5314 | 1
Deposited at the Electricity Department | 52 | ⟦line⟧
Claim against Aaron Saleh Girls' School to be recovered from the dissolved fund | 1000 | ⟦line⟧
(15 / 1927) | |
The difference resulting from an amount recovered from the Execution Department in the lawsuit of Khedouri Annie the Scribe | 24 | 2
| 72384 | 2
Cash in the bank | 37659 | 1
| 110043 | 3
7 April 929
⟦signature⟧
The Accountant
Statement of General Revenues of the Lay Council until the end of
March 1929
Rupees | Annas
78644 | 3 | The amount carried forward on April 1st from general revenues
227000 | 0 | Value of the Al-Fayla commitment fee
⟦line⟧
305644 | 3 | Total donated by one of the members of the Spiritual Council for a period of 13 months (Hakham Eliya)
650 | 0
⟦line⟧
306294 | 3
Deducting Payments
Account of Annual Allocations
Rupees | Annas
28000 | 0 | Alliance Schools
Midrash Talmud Torah Schools
16666/14 | Expense account
6720 | 0 | Allocations
1120 | 0 | Deficit
⟦line⟧
24506 | 14
The Hospital
8333 | 5 | Expense account
16200 | 0 | Allocations
⟦line⟧
24533 | 5
15328 | 0 | The National School
9634 | 2 | Rachel Shimon School
8856 | 0 | Al-Karam
6097 | 8 | Shamash School for the last 3 months
5000 | 0 | Tomchei Torah Committee
3800 | 0 | Ozrei Dalim
1200 | 0 | Institution for the Blind
⟦line⟧
126955 | 10
10597 | 3 | For general expenses
58658 | 3 | Total salary payments for all employees, clergy,
Shochatim, Yeshiva, retirees, and the needy
40 | 0 | Which was paid recently to the two Alliance schools on the old year's account
⟦line⟧
196251 | 0
110043 | 3 | Statement follows
⟦signature⟧
⟦line⟧ April 1, 1929
To the Honorable Physical Council
Subject: Accountant's report on Al-Karam School
⟦line⟧
I have conducted an inspection of the accounts of Al-Karam School since 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.
The Director, upon my request, presented to me an organized ledger for the school's furniture, signed by
the Director and the Treasurer, and likewise was the book ledger, as it was signed by both the Director and the Treasurer.
I have provided them with all the necessary instructions for organizing the accounts for the coming year;
⟦signature⟧
Accountant
N. M. S.
Baghdad on March 22, 1929
To the Honorable Lay Council
Subject: Accountant's report on the Tomchei Torah Society
⟦line⟧
I went today to the place of the member of the "Tomchei Torah" society, Heskel Effendi,
who is its honorary secretary, to inspect the books and accounts of the mentioned society.
I found that the bookkeeping is carried out on the balance sheet basis as required, except that
it lacks a special ledger for properties. From what I learned from the aforementioned Heskel Effendi is that -
the property assets of the mentioned society, since they have low returns and since the dinars required
do not burden the society with paying a salary, he hopes the honorable Council will be satisfied with the existing
books and overlook the special ledger for properties.
This is regarding the books. As for providing information about the accounts of the mentioned
society, since the aforementioned Heskel Effendi did not allow me to take the necessary
written information so that I could provide it, and as he informed me that he cannot
allow me to take a copy of the last budget and other necessary information except after obtaining
the society's decision in this regard.
This is all I have learned, and I submit it to the honorable Council for its opinion.
⟦signature⟧
The Accountant
Baghdad, March 22, 1929
To the Honorable Lay Council.
Subject: Accountant's report on the Shamash School
⟦line⟧
I have inspected the accounts of the Shamash School and found them organized, and the maintenance of the ledgers is being carried out
on the basis of the balance sheet, as it is expected to receive the endowments belonging to the aforementioned school
shortly.
They have complied with my request to organize a ledger to record all existing furniture
and have it signed by Ezra Effendi, the Assistant Director, and Reuben Effendi Zilouf,
the school clerk. In the near future, the registration of all library books will also be completed
as per my request from all the community departments.
I guided them to organize a special ledger for the Board Room starting from the month of
April, and I provided them with all the necessary instructions;
This is submitted for your consideration.
⟦signature⟧
The Accountant
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
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
Baghdad on March 17, 929
To the Honorable Secretary General of the Lay Council
Subject: Supplement to the Accountant's report dated March 11, 929 regarding
the Spiritual Court's trust account
⟦line⟧
His Eminence the Acting Hakham Bashi was kind enough to inform me:-
That an amount of eighty rupees is deposited with Rabbi ⟦...⟧f Meir Yosef Gabriel
And that an amount of sixty-five rupees (65) is deposited with the former process server in the Spiritual Court
Saleh Shlomo
Therefore, I found it necessary to inform the honorable Council of this to take the necessary action;
⟦signature⟧
Accountant
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
Baghdad on March 14, 929
To the Honorable Secretary General of the Spiritual Council
Subject: Submitting the accountant's papers and reports to the next session
⟦line⟧
Greetings and respect,
From two months ago until today, a number of papers and reports have been submitted
from the accounting department to the honorable Council, most of which have not resulted in any outcome so far.
Since the accounting department is in dire need of the results of these papers and reports
due to the end of the fiscal year, I request you to issue an order to include
these papers and reports in the agenda of the next session so that the accounting department
can close the accounts at the end of the current month.
This is with further respect to you,
⟦signature⟧
The Accountant
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
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
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⟧
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⟧
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
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
Baghdad, February 3, 929
His Excellency, the President of the Respected Lay Council
⟦illegible⟧
Greetings and respect,
Further to my letter dated June 21, 1928, I am very sorry to
find myself forced to disturb you once again regarding the matter of my salary and the increase I requested
from the date of June 21, 928, which the Council has not considered until this date.
As the members of the respected Council know, I am still exerting my utmost effort
in order to perform my duties in the best possible way, working to gain the satisfaction of the Council and my conscience.
If the Council would kindly compare the salary I receive with the important position
I occupy, which entails great responsibilities, it would find that there is no proportion there,
especially since the respected Council has decided to authorize me to conduct an accounting audit of all
the community's departments at least twice a year.
I do not see a need to explain to the members of the Council my
right to the increase I requested from the aforementioned date and what has affected me in terms of
necessity since my appointment to this position, whose monthly allocations were
three hundred rupees.
Therefore, relying on the zeal and fairness I know in you, I hope
that you will look into my case with interest and appreciate this request of mine from the date of the first
aforementioned petition, which is kept in the Council's files.
To your Excellencies, much gratitude and respect;
The Accountant
⟦signature⟧