AI English Translation, Pages 126-150
Total Budget
- 18 -
Dinar | Dinar | Fils | Dinar | Dinar
50766 Carried forward | 3033 | 2607 | 735 | 2652 | Carried forward
| | Medicines, cotton and surgical instruments | |
| | 376 | 704 | | Spent in 44-45
| | 45 | — | | Available in store at the end of September 945
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
| 300 | 331 | 704 | 600 | 331 704
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
| 25 | 21 | 030 | 30 | Fuel
| 200 | 112 | 427 | 150 | Telephone, water, electricity and security fees
| 80 | 55 | 218 | 125 | Stationery
| 100 | 117 | 142 | 50 | Furniture and clothing
| 125 | 124 | 675 | 120 | Petty and miscellaneous expenses
| 250 | — | — | — | Repairs intended to be established
| 600 | — | — | — | Doctors' share of their consultations
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
4713 | 4713 | 3369 | 931 | 3727 | Expenses
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
Section Thirty - Revenues
Dinar | Fils | Dinar | Dinar
| Revenues from consultations and operations including the hospital's share | |
| 1141 | 370 | Revenues
| 456 | 548 | Doctors' share
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
950 | 684 | 822 | 1400 | 684 822
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
1200 | 819 | 576 | 1000 | Treatment fees
2150 | 1504 | 398 | 2400 | Carried forward | 55479 Carried forward
-19-
Total Budget
Dinar
55479 Brought forward
Dinar | Fils Dinar | Dinar
2150 | 398 1504 | 2400 | Brought forward
220 | 040 233 | 600 | Sleeping fees
550 | 656 457 | 550 | Miscellaneous revenues
2920 | 094 2195 | 3550 | Revenues
Chapter Sixteen - Dar Al-Shifa Pharmacy and Dispensary
Section Thirty-One - Expenses
Dinar | Fils Dinar | Dinar
1407 1481 721 1419 Salaries with cost of living allowance
Medicines and cotton
⟦line⟧
802 690 Spent in 44-45
( Available in stock
80 097 ( at the end of September 945
⟦line⟧
800 722 593 600 722 593
80 - 80 90 Rent of the dispensary building
150 143 567 150 Miscellaneous
⟦line⟧
2437 2427 881 2259 Expenses
2259
Section Thirty-Two - Revenues
Dinar | Fils Dinar | Dinar
500 | 481 957 | 500 | Revenues from treatment, dressing, and tickets
500 | 481 957 | 500 | Revenues
57738 Total of Chapter
Two
– 29 –
Chapter Three
Community Institutions
Chapter Seventeen – Community Administration
Section Thirty-Three – Expenses
Approved for Year 44/45 | Actually Spent for Year 44/45 | Estimated for Year 46/947 | Total Budget
Dinar | Fils | Dinar | Dinar | Dinar
1584 | — | 1584 | 1476 | Salaries
426 | 500 | 448 | 366 | Cost of Living Allowances
325 | — | 400 | 400 | Rent
915 | 209 | 1181 | 1000 | Miscellaneous Expenses
3250 | 709 | 3613 | 3242 | Expenses
3242
Chapter Eighteen – Spiritual Council
Section Thirty-Four – Expenses
Dinar | Fils | Dinar | Dinar
2350 | 065 | 2316 | 2743 | Salaries and Fee Allowances
720 | 500 | 705 | 816 | Cost of Living Allowances
130 | 056 | 287 | 250 | Miscellaneous expenses including divorce proceedings expense
3200 | 621 | 3308 | 3809 | Expenses
3809
7051 and beyond
— 20 —
Budget of Estimated Revenues and Expenditures for Hospitals for the Year 46/947
Revenues | Dinar | Expenditures | Dinar
Mir Elias Hospital | 42870 | Mir Elias Hospital | 50766
Rima Khadoori Hospital | 3550 | Rima Khadoori Hospital | 4713
Dar Al-Shifa Pharmacy | 500 | Dar Al-Shifa Pharmacy | 2259
Allocations of the Physical Council | 2000 | |
Council Subsidy for High Cost of Living | 1500 | |
Deficit | 2318 | |
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
| 57738 | | 57738
Note:
1 — The assets of the stores of Mir Elias Hospital, Rima Khadoori Hospital, and Dar Al-Shifa Pharmacy were valued at the end of September
945 at an amount of 5700 Dinars and 27 Fils.
2 — The amounts listed in the estimated and realized for the year 44-945 against the proceeds from doctors' examinations, analysis,
and childbirth represent the hospital's share only; however, in the estimated revenues for the year 46-947 for hospitals,
the hospital's share of examinations including the doctors' share was listed, and the doctors' share thereof was listed in the estimated
expenditures for the year 46-947.
- 29 -
Chapter Nineteen - The Slaughterhouse
Section Thirty-Five - Expenses
Dinar | Fils Dinar | Dinar | Total Budget | Dinar
1075 | 395 1118 | 1263 | Salaries | 7051 Carried forward
925 | 294 925 | 1343 | Cost of living allowances |
100 | 863 178 | 150 | Miscellaneous expenses |
2100 | 552 2222 | 2756 | Expenses | 2756
Chapter Twenty - The Syndicate
Section Thirty-Six - Expenses
Dinar | Fils Dinar | Dinar |
580 | 156 573 | 569 | Dishpyut salaries |
380 | 250 372 | 423 | Cost of living allowances |
310 | 476 310 | 430 | Retirees' salaries |
180 | — 180 | 195 | Cost of living allowances |
190 | 576 198 | 203 | Salaries for the needy |
225 | — 225 | 210 | Cost of living allowances |
1865 | 458 1859 | 2030 | ⟦line⟧ | 2030
Chapter Twenty-One - Charitable Institutions and Public Expenses
Section Thirty-Seven - Expenses
Dinar | Fils Dinar | Dinar |
170 | — 170 | 170 | Grant to Tomchei Torah Society |
150 | — 150 | 150 | Grant to the Girls' Charitable Sewing Society |
320 | — 320 | 320 | Carried forward | 11837 Carried forward
Total Budget
Dinar
⟦line⟧
11837 Carried forward
— 23 —
Dinar | Fils Dinar | Dinar
Carried forward | 320 | 320 — | 320
Grant for school clinics | 200 | 200 — | 200
Expenses for the Schools Committee | 430 | 454 — | 600
Grant for the kindergarten in Karrada | 60 | 60 — | 60
Cemetery guarding | 90 | 90 — | 90
Aid for the poor | 60 | 83 500 | 60
General expenses | 800 | 700 917 | 800
Hospitality expenses for foreign soldiers | 270 | 230 250 | —
Grant for the Society for Aiding Poor Girls for Marriage | — | — — | 150
Expenditures | 2230 | 2138 667 | 2280
2280
⟦line⟧
14117 Total of Chapter
Three
⟦line⟧
Summary of General Budget Estimates
for the year 947/46
Dinar
Total of Chapter One (Schools) | 63923
Total of Chapter Two (Hospitals) | 57738
Total of Chapter Three (Community Institutions) | 14117
Total general budget expenditure for the year 46-947 | 135778
- 25 -
Dinar | Fils | Dinar | Dinar
Previous balance | 21900 | 031 | 22575 | 24732
Hospices (Takaya) | 1865 | 458 | 1859 | 2030
Grant to Tokhi Torah Society | 170 | — | 170 | 170
Grant to the Girls' Charitable Sewing Society | 150 | — | 150 | 150
Grant to the Kindergarten | 60 | — | 60 | 60
Cemetery guarding | 90 | — | 90 | 90
Aid for the poor | 60 | 500 | 83 | 60
General expenses | 800 | 917 | 700 | 800
Hospitality expenses for foreign soldiers | 270 | 250 | 230 | —
Interest on Nuriel loan | — | 800 | 132 | 130
General Council election expenses for the 44-948 session | — | — | 900 | —
Victory Arch expense on the occasion of the arrival of His Highness the Great Regent | — | 167 | 170 | —
Gratuities | — | 750 | 77 | —
Grant to the Society for Assisting Poor Girls for Marriage | — | — | — | 150
Renovation of the Cooperation Khans | — | — | — | 4000
⟦line⟧ | 25365 | 873 | 27199 | 33372
Revenues
Dinar | Fils | Dinar | Dinar
Gabelle fees | 21000 | — | 21240 | 26040
Kantoboth fees | 4000 | 188 | 4337 | 4000
Rents | 450 | — | 1000 | —
Miscellaneous revenues | 50 | 250 | 112 | 100
⟦line⟧ | 25500 | 438 | 26689 | 30140
— 24 —
Budget of the Lay Council
Expenditures | Actually spent for the year 46/947 Dinar | Estimated for the year 44/45 Fils Dinar | Approved for the year 44/45 Dinar
Shamash | — | — | — | —
Albert Sassoon | 750 | 720 | — | 720
Laura Kadoorie | — | — | — | —
National Preparatory School | — | — | — | —
Frank Iny | 500 | 500 | — | 500
National Intermediate School for Girls | 700 | 600 | — | 600
Rachel Shahmoon | 1100 | 800 | — | 800
Al-Wataniya | 450 | 450 | — | 450
Masouda Salman | 1050 | 1006 | 149 | 1000
Menashi Saleh | 4850 | 4500 | — | 4500
Noam | — | — | — | —
Nurael | — | — | — | —
Schools Committee | 600 | 454 | — | 430
Midrash Talmud Torah | 425 | — | — | —
Midrash (High Cost of Living Allowances) | 800 | 600 | — | 600
Hospital Allocations | 2000 | 2100 | — | 2000
High Cost of Living Allowances | 1500 | 1500 | — | 1550
School Eye Clinics | 200 | 200 | — | 200
Community Administration | 3242 | 3613 | 709 | 3250
Spiritual Council | 3809 | 3308 | 621 | 3200
Slaughterhouse | 2756 | 2222 | 552 | 2100
Carried forward | 24732 | 22575 | 031 | 21900
— 27 —
Table (A)
Statement of expenses spent during the year 44/945 in relation to the allocated appropriations
| Fils | Dinar
Actual expenses during the year | 706 | 25729
Approved allocations | — | 25365
Net excess according to the following details | 706 | 364
Excess in expenses | |
Masouda Salman School | 149 | 6
Schools Committee | — | 24
Hospital Administration | — | 50
Spiritual Administration | 121 | 123
Slaughterhouse Administration | 258 | 122
Hospices (Takaya) | 208 | 2
High cost of living | 544 | —
Gratuities | 750 | 77
⟦line⟧ | 030 | 406
Deduct from that the following savings | |
Foreign soldiers' expenses | 750 | 39
General expenses | 574 | 1
⟦line⟧ | 324 | 41
⟦line⟧ | 706 | 364
706 364
Report of the Audit Committee for the Lay Council Accounts
From 1 October 1944 to the end of September 1945
Baghdad 15 May 1946
His Excellency, the Respected President of the Jewish Community
Subject - Audit report of the Lay Council accounts for the year 44-945
After greetings and respect
Based on the decision of the esteemed General Council taken at its meeting held on 1 July 1945, communicated to us by your Excellency's letter
No. 8577 dated 4 January 1946, we attended the headquarters of the community administration and audited the accounts of the Lay Council
for the year 44-1945 ending in September 1945, and we confirmed the compliance of current expenditures with the approved budget allocations
for the mentioned year. We noted that some excess in expenditures occurred relative to the amounts approved in the budget by an amount of
030.406 Dinars, and after deducting the savings amounting to 41.324 Dinars, the net excess becomes 364.706 Dinars as
shown in the attached Table (A). We also noted that the annual expenditures did not include an amount of 900 Dinars for
election expenses actually spent during the mentioned fiscal year, but rather remained within the suspended accounts. Furthermore, we
audited the financial position of the community fund until September 945 and confirmed its conformity with the relevant records as shown in
the attached Table (B).
We noticed in the account of long-standing suspended liabilities the existence of two amounts: the first is 10 Dinars owed by Mr. Saleh
Naji, and the second is 319 Fils owed by the tea vendor. In order to settle such old accounts, we suggest considering their payment either
by collecting them or writing them off from the records as uncollectible debts in case they cannot be collected.
Please accept our highest respect
Shimon Sofer ⟦line⟧ Daoud Tweg
— 28 —
Table (B)
Financial Position of the Lay Council in October 1945
Dinar | Fils
32 | 497 | Deposit at the Electricity Department
8435 | — | Promissory notes under collection
3327 | 024 | Ottoman Bank No. 2 for the Dispensary account (Endowment of the late Sayyid Ezra Menachem Daniel)
11794 | 521 | ⟦line⟧
| | Deducting Debts
2745 | 600 | Nuriel School Loan
3362 | 024 | Dispensary Account
4161 | 985 | Net remaining balance of liabilities
1524 | 912 | (Remaining revenues in September 945 as | (listed in the attached table
11794 | 521 | ⟦line⟧
⟦line⟧
Summary of the Lay Council accounts for the period ending in September 1945
Revenues | Dinar | Fils
Surplus remaining from the year 943-44 | 565 | 180
| | Revenues during the year 944-45
| Dinar | Fils
From Gabelle revenues | 21240 | —
From rental fees | 1000 | —
Ketubot revenues | 4337 | 188
Certificate gratuities | 112 | 250
⟦line⟧ | 26689 | 438
⟦line⟧ | 27254 | 618
Deducting expenses actually spent during the year | 25729 | 706
Surplus until September 1945 | 1524 | 912
— 29 —
Additional information from the Hospitals Committee
about subsistence costs in Meir Elias Hospital
Total number of patients admitted to the hospital from 1-10-944 to the end of 30-9-945 | 2991 | Number
| | Number of days
Total days spent by poor patients in the hospital for that period | 27859 |
Total days spent by paying patients in the hospital for that period as well. | 9785 |
| Dinar Fils |
Net total subsistence costs incurred for that period of all types. | 16961 908 |
We show below the average daily subsistence costs for each servant, free patient, paying patient, nurse
and employee during the mentioned period, i.e., from 1-10-944 until the end of 30-9-945, noting that the average cost of servant subsistence
amounting to 79 fils per day was considered a basic unit for the average subsistence costs of poor patients, paying patients, nurses, etc.
according to the ratio shown below.
Person | Number of Units | Daily Cost
Servant | 1 | 79
Free Patient | 3 | 237
Paying Patient | 6 | 474
Nurse | 3 | 237
Employee (one lunch meal only) | 1.5 | 119
On-call Doctor | 6 | 474
Laboratory Doctor (one lunch meal only) | 2 | 158
On-call warehouse clerk or dresser (one meal only) | 1 | 79
Washerwoman or Ironer | 0.75 | 60
Table of Staffing for the Institutions of the Israelite Community in Baghdad for the Year 46-947
Schools
Salary | Less than 40 to 35 Dinars | Less than 35 to 30 Dinars | Less than 30 to 25 Dinars | Less than 25 to 21 Dinars | Less than 21 to 18 Dinars | Less than 18 to 15 Dinars | Less than 15 to 12 Dinars | Less than 12 to 9 Dinars | Less than 9 to 7 Dinars | Less than 7 to 5 Dinars | Less than 5 to 3 Dinars | Total | Remarks
Shamash | — | 2 | 3 | 4 | 3 | 2 | 1 | — | 2 | — | — | 17 |
National Preparatory | — | — | 2 | — | 4 | — | 1 | — | — | — | — | 7 |
Albert David Sassoon | 1 | — | 1 | — | 3 | 3 | 2 | 2 | 8 | 3 | — | 24 |
Laura Kadoorie | 1 | — | 1 | — | 1 | 5 | 2 | 2 | 15 | 9 | — | 36 |
Frank Iny | — | — | — | — | 2 | — | 1 | 1 | — | 1 | — | 5 |
National Intermediate for Girls | — | — | — | — | — | — | 2 | — | 1 | — | — | 3 |
Rachel Shahmoon | — | — | — | — | 2 | — | — | 4 | 9 | 1 | — | 16 |
Al-Wataniya | — | — | 1 | — | — | — | — | 5 | 5 | 2 | — | 14 |
Masouda Salman | — | — | — | — | — | — | 1 | 3 | 6 | 2 | — | 12 |
Menashi Saleh | — | — | — | — | — | — | 1 | 1 | 11 | 18 | — | 31 |
Noorael | — | — | — | — | — | 1 | — | 2 | 5 | 2 | — | 10 |
Noam | — | — | — | — | — | — | 1 | 2 | 3 | 3 | — | 9 |
Midrash Schools | — | — | — | — | — | 1 | 1 | — | 5 | 18 | 12 | 37 | Excluding retirees
Total | 2 | 2 | 9 | 7 | 19 | 12 | 13 | 22 | 68 | 60 | 12 | 226 |
— 30 —
On this basis, the annual living costs for the mentioned period are as follows:
Dinar | Fils
1791 | 720 | Living costs for 63 servants at a rate of 79 fils per day
6602 | 583 | Living costs for indigent patients for 27,859 days, which is the number of days they stayed in the hospital as shown above, at a rate of 237 fils per day.
4638 | 090 | Living costs for paying patients for 9,785 days, which is the number of days they stayed in the hospital as shown above, at a rate of 474 fils per day.
2815 | 560 | Living costs for 33 nurses, including the kitchen supervisor, linen supervisor, and seamstress, at a rate of 237 fils per day.
599 | 760 | Living costs for 14 officials and employees for one meal at noon only, at a rate of 119 fils per day.
170 | 640 | Living costs for the duty doctor at a rate of 474 fils per day.
56 | 880 | Living costs for the laboratory doctor for one meal at noon only, at a rate of 158 fils per day.
56 | 880 | Living costs for a duty storekeeper with a duty dresser for one meal only, at a rate of 79 fils per day for each of them.
237 | 600 | Living costs for 11 washerwomen and ironers for one meal at noon only, at a rate of 60 fils per day.
16969 | 713 | ⟦line⟧
Note:
Some poor patients are given additional meals at ten o'clock in the morning and also at four o'clock in the evening, i.e., five meals a day, and this is according to the doctor's orders.
As for the paying patients, they are always given five meals a day, i.e., in the morning, at ten o'clock, at noon, at four o'clock, and in the evening, and all of this is within the daily costs listed above.
Explanatory Memorandum
Budget for the year 44 - 945
The esteemed General Council had approved an amount of 25,365 Dinars for the expenses of the Lay Council budget
for the year 44 - 945, and the actual expenditures reached 27,199 Dinars and 873 Fils, an excess of 1,834 Dinars and 873
Fils as detailed below:
Dinar | Fils
706 | 364 | As detailed on page 27
⟦line⟧ | 900 | Expenses for the General Council elections for the 44-948 session
⟦line⟧ | 400 | Rent for the community administration headquarters paid after settling the 44 - 945 accounts
167 | 170 | Expenses for the Victory Arch on the occasion of the arrival of His Highness the Regent and the Great Crown Prince
873 | 1834 | ⟦line⟧
The Council has submitted a request for the esteemed General Council's approval of this excess. As for the realized revenues for the mentioned year,
they reached 26,689 Dinars and 438 Fils against the estimated 25,500 Dinars, i.e., an increase of 1,189 Dinars and 438 Fils. This
increase resulted from the increase in revenues from the Shechita fees and the Gabelle contract fee, and from collecting the rent for the khans for two years
at once.
Appendix: Based on the recommendation of the Audit Committee and the desire to settle old accounts, the Lay Council submits a request
for the General Council's approval to write off two amounts pending for a long time in the receivables account; the first in the amount of ten Dinars owed by
Mr. Saleh Naji, the lawyer, and the second in the amount of 319 Fils owed by the Imperial Bank, considering them uncollectible debts.
Budget for the year 46 - 947
The total general budgets for the community institutions for the year 46 - 947 reached (135,778) Dinars (p. 23).
As for the specific budget of the Lay Council itself, the expenses were estimated at 32,372 Dinars against 27,199 Dinars
and 873 Fils actually spent in the previous year, i.e., an increase of 5,170 Dinars. The reason for this increase is due to:-
1 - Re-disbursing the Midrash allocations that were paid in past years to settle the debt, amounting to 425 Dinars.
2 - To the increase in cost-of-living allowances and additional cost-of-living allowances for this year, as the minimum limit
for cost-of-living allowances for all employees was set at 4 Dinars per month, and the additional cost-of-living allowance was set at (1.250 Dinars)
for all employees. Therefore, the Council was forced to add 1,000 Dinars to the school allocations and 200 Dinars to the
Midrash allocations, and this increase in cost-of-living allowances for community institutions reached about 600 Dinars.
3 - To allocating an amount of 150 Dinars as a grant to the Society for Aiding Poor Jewish Girls for Marriage.
4 - To allocating an amount of 4,000 Dinars for the reconstruction of the Khan Al-Ta'awun plot.
As for the revenues, they were estimated at 30,140 Dinars against 26,689 Dinars and 438 Fils realized last year.
The reason for this increase is due to the rise in the Gabelle contract fee. As for the deletion of rental revenues, it is due to what was mentioned above
that the khans were rented for two years and their rent was recorded last year in the revenues of that year.
Table of the staff cadre of the Jewish Community institutions in Baghdad for the year 1946-1947
Hospitals
Salary | Less than 3 Dinars | 3 to less than 5 Dinars | 5 to less than 7 Dinars | 7 to less than 9 Dinars | 9 to less than 12 Dinars | 12 to less than 15 Dinars | 15 to less than 18 Dinars | 18 to less than 21 Dinars | 21 to less than 25 Dinars | 25 to less than 30 Dinars | 30 to less than 35 Dinars | 35 to less than 40 Dinars | 40 to less than 50 Dinars | 50 Dinars and more | Total
Meir Elias Hospital | 121 | 26 | 68 | 14 | 7 | 6 | 2 | 7 | 8 | 3 | 1 | 3 | 2 | 1 | 1
Rima Khedhouri Hospital | 33 | 5 | 7 | 1 | 1 | 5 | 0 | 0 | 2 | 0 | 1 | 0 | 0 | 1 | 0
Dar Al-Shifa Dispensary | 11 | 3 | 3 | 1 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0
Total | 175 | 34 | 78 | 16 | 11 | 11 | 2 | 7 | 10 | 3 | 2 | 3 | 2 | 3 | 1
Other Community Institutions
Community Presidency | 8 | 1 | 1 | 0 | 0 | 0 | 0 | 1 | 0 | 1 | 0 | 1 | 1 | 1 | 1
Spiritual Council | 17 | 3 | 4 | 0 | 1 | 0 | 0 | 0 | 0 | 5 | 0 | 1 | 1 | 1 | 1
Al-Majwaza | 24 | 3 | 15 | 4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
The Houses | 11 | 1 | 7 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
The Needy | 14 | 12 | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Retirees | 13 | 10 | 2 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Total | 87 | 30 | 32 | 8 | 4 | 0 | 0 | 1 | 0 | 6 | 0 | 2 | 2 | 2 | 1
488 - General Total
Budget of the Community Presidency for the year 46/947
Total salary with cost of living | Nominal salary | Cost of living | Additional cost of living
His Eminence Rabbi Sassoon Khedhouri | 56 750 | 55 ⟦line⟧ | 5 500 | 1 250
Mr. Selim Murad Khabbaza | 35 ⟦line⟧ | 30 ⟦line⟧ | 5 ⟦line⟧ | ⟦line⟧
Mr. Eliyahu Menashi | 26 250 | 20 ⟦line⟧ | 5 ⟦line⟧ | 1 250
The doorman Gul Mohammad | 7 500 | 5 ⟦line⟧ | 2 ⟦line⟧ | 500
The usher Salman Shaul | 7 ⟦line⟧ | 4 500 | 2 ⟦line⟧ | 500
The usher Shaul Yaqub | 7 ⟦line⟧ | 4 500 | 2 ⟦line⟧ | 500
The usher Ibrahim Yusuf | 7 ⟦line⟧ | 4 500 | 2 ⟦line⟧ | 500
The servant Nissim Heskel | 7 ⟦line⟧ | 4 500 | 2 ⟦line⟧ | 500
Monthly | 153 500 | 123 ⟦line⟧ | 25 500 | 5 ⟦line⟧
Annually | 1842 ⟦line⟧ | 1476 ⟦line⟧ | ⟦line⟧ | 366/B
⟦illegible⟧ the budget
Budget of the Spiritual Council of Baghdad 947/46
Total Salary with Cost of Living | Salary | Cost of Living | Additional Cost of Living
25 - | 18 750 | 5 - | 1 250 | Rabbi Raphael Isaac Hayyim
20 750 | 15 - | 4 500 | 1 250 | Rabbi Salman Hoki
18 - | 12 750 | 4 - | 1 250 | " Yehoshua Moshe Heskel
18 - | 12 750 | 4 - | 1 250 | " Yosef Rabi
18 - | 12 750 | 4 - | 1 250 | " Sassoon Ishaq
18 - | 12 750 | 4 - | 1 250 | " Eliya Yehoshua
18 - | 12 750 | 4 - | 1 250 | " Daoud Shaul
13 775 | 10 775 | 3 - | - | " Daoud Musfi
3 500 | 3 500 | - | - | " Daoud Shaul
36 750 | 30 - | 5 500 | 1 250 | Mr. Menachem Rabi
5 720 | 3 220 | 2 - | 500 | The Attendant Gurji Sassoon
13 250 | 8 - | 4 - | 1 250 | The Clerk Heskel Qattan
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | 500 | The Attendant Raphael Hantali
5 250 | 3 250 | 2 - | 500 | The Collector Isaac Meir Marjan
4 750 | 2 250 | 2 - | 500 | The Attendant Raphael Hantali
4 250 | 1 750 | 2 - | 500 | The Servant Yosef Khalif
4 500 | 3 - | 1 - | 500 | The Attendant Bekhor Israel
1 500 | 750 | 750 | - | Zekhut HaRabim
4 - | 4 - | - | - | Rabbi Moshe Ibrahim
⟦line⟧
238 570 | 170 570 | 53 750 | 14 250 | Monthly
58 - | 58 - | - | - | Fees Allocations
⟦line⟧
296 570 | 228 570 | 53 750 | 14 250 | Monthly
3558 840 | 2742 840 | 816 - | - | Annually
Spiritual Council
Total | Salary | Cost of Living | Additional Cost of Living
Fils Dinar | Fils Dinar | Fils Dinar | Fils Dinar
Chief Rabbi | 25 000 | 18 750 | 0 000 | 1 250
President of the Religious Court | 30 000 | 15 000 | 4 500 | 1 000
Member of the Spiritual Council | 17 750 | 12 750 | 4 000 | 1 000
" | 17 750 | 12 750 | 4 000 | 1 000
" | 17 750 | 12 750 | 4 000 | 1 000
" | 17 750 | 12 750 | 4 000 | 1 000
" | 17 750 | 12 750 | 4 000 | 1 000
" | 13 775 | 10 775 | 3 000 | 0 000
Clerk of the Court of Cassation | 3 500 | 3 500 | 0 000 | 0 000
Court Observer | 36 750 | 30 000 | 5 500 | 1 250
Bailiff | 4 720 | 3 220 | 1 000 | 0 500
Clerk of the Religious Court | 12 500 | 8 000 | 3 500 | 1 000
Bailiff | 4 200 | 2 700 | 1 000 | 0 500
Clerk Isaac Mthir | 4 850 | 3 350 | 1 000 | 0 500
Bailiff | 3 525 | 2 025 | 1 000 | 0 500
Servant | 3 250 | 1 750 | 1 000 | 0 500
Bailiff Ohabi Shalom | 3 500 | 3 000 | 0 500 | 0 000
Zkhut HaRabim | 1 500 | 0 750 | 0 750 | 0 000
Additional Member of the Court | 5 000 | 4 000 | 1 000 | 0 000
⟦line⟧ | 231 320 | 170 570 | 48 750 | 12 000
Total additional salaries to the Rabbis | 58 000 | 58 === | |
⟦line⟧ | | | |
Monthly | 289 320 | 228 570 | 48 750 | 12 000
For six months | 1735/ 920 | 1371/420 | 292/500 | 72 000
R' Zaki
Abraham Hayyim
Isaac Sassoon
Joseph Cohen
Abraham Ezra
A. Levi
Ezra Sassoon
Abraham HaLevi
Ezra Sassoon
Ezra Sassoon
Jacob Mizrahi
Solomon Mizrahi
Isaac Mizrahi
Abraham Levi
Ezra Levi
Ezra Sassoon
Ezra Sassoon
292
72
87 = 12 x 7250
Budget of the Community Presidency for the year 46/947
Total Salary with Cost of Living | Salary | Cost of Living | Additional Cost of Living
His Eminence Rabbi Sassoon Khedouri | 56 750 | 50 - | 5 000 | 1 250
Mr. Selim Murad Khabbaza | 35 - | 30 - | 5 - | -
Mr. Eliyahu Menashi | 26 250 | 20 - | 5 - | 1 250
The Doorman Kulli Mohammed | 7 500 | 5 - | 2 - | 500
The Attendant Salman Shaul | 7 - | 4 500 | 2 - | 500
The Attendant Shaul Yaqub | 7 - | 4 500 | 2 - | 500
The Attendant Ibrahim Yusuf | 7 - | 4 500 | 2 - | 500
The Servant Nissim Heskel | 7 - | 4 500 | 2 - | 500
Monthly | 153 500 | 123 - | 25 500 | 5 -
Annually | 1842 - | 1476 - | ⟦line⟧ | 366/B
Presidency of the Jewish Community
⟦line⟧
Salary | Cost of Living | Additional Cost of Living
Fils | Dinar | Fils | Dinar | Fils | Dinar |
- | 50 | 500 | 5 | 250 | 1 | His Eminence Rabbi Sassoon Khedouri
- | 30 | - | 5 | - | - | Mr. Selim Murad Khabbaza
- | 20 | - | 5 | 250 | 1 | Mr. Eliyahu Menashi
500 | 5 | - | 1 | 500 | - | Doorman Gul Mohammed
500 | 4 | - | 1 | 500 | - | Usher Salman Shaul
500 | 4 | - | 1 | 500 | - | Usher Shaul Yaqub
500 | 4 | - | 1 | 500 | - | Usher Ibrahim Yusuf
500 | 4 | - | 1 | 500 | - | Servant Nissim Heskel
- | 123 | 500 | 20 | - | 5 | Monthly
- | 738 | - | 150 | - | 30 | For six months
Amounts realized for the year 44 / 945
⟦line⟧
Fils | Dinar |
- | 1484 | Salaries
500 | 448 | Total Cost of Living
500 | 1932 |
500 | 500 | House Rent
1275 = 60 Dinars
127
200
157
Slaughterhouse budget for the year 947/46
Name | Total salaries with high cost of living | Salary | High cost of living | Additional high cost of living
Rabbi Daoud Musfi | 10 725 | 8 475 | 1 - | 1 250
" Eliyahu Ibrahim | 52 - | 8 - | 2 750 | 1 250
" Yaqub Musfi | 11 250 | 6 500 | 3 500 | 1 250
Rabbi Yusuf Suwari | 10 250 | 5 - | 4 - | 1 250
Paulin Dori | 9 250 | 4 - | 4 - | 1 250
Aaron Nakkar Dori | 9 250 | 4 - | 4 - | 1 250
Shmuel Shohet Saleh Naqqar | 9 250 | 4 - | 4 - | 1 250
Shaul Shohet | 11 250 | 6 - | 4 - | 1 250
Moshe Elias | 10 500 | 5 250 | 4 - | 1 250
Nissim Elisha | 9 750 | 4 500 | 4 - | 1 250
Rabbi Sassoon Rabbi Salman | 7 - | 4 - | 2 250 | - 750
Ezra Mordechai | 9 500 | 4 250 | 4 - | 1 250
Yusuf Rabbi Nissim | 9 250 | 4 - | 4 - | 1 250
Isaac Moshe | 9 250 | 4 - | 4 - | 1 250
Yusuf Hayim Musfi | 9 250 | 4 - | 4 - | 1 250
Salim Cohen | 9 250 | 4 - | 4 - | 1 250
Isaac Shamash | 9 500 | 4 250 | 4 - | 1 250
Ezra Mukammal | 9 250 | 4 - | 4 - | 1 250
Salim Rabbi Eliyahu | 8 250 | 3 500 | 3 500 | 1 250
Saleh Mukammal | 9 250 | 4 - | 4 - | 1 250
Isaac Faraj | 9 250 | 4 - | 4 - | 1 250
Ezra Tahbagh | 5 800 | 2 275 | 2 275 | 1 250
Yusuf Tabbagh | 5 124 | 5 937 | 1 937 | 1 250
Salman Shaul | 3 750 | 5 250 | 1 250 | 1 250
Monthly | 217 149 | 105 187 | 82 462 | 29 500
Annually | 2605 788 | 1262/244 | 1343/544 | -
The Slaughterhouse
⟦line⟧
Total | Salary | High Cost of Living | Additional High Cost of Living
Fils Dinar | Fils Dinar | Fils Dinar | Fils Dinar |
10 475 | 8 475 | 1 000 | 1 000 | Rabbi Daoud Musfi
11 750 | 8 000 | 2 750 | 1 000 | Rabbi Eliyahu Abraham
11 000 | 6 500 | 3 500 | 1 000 | Rabbi Yaqub Musfi
9 500 | 5 000 | 3 500 | 1 000 | Rabbi Yusuf Hussami
7 500 | 4 000 | 3 000 | ⟦0⟧ 500 | Rabbi Yusuf Douri
7 500 | 4 000 | 3 000 | ⟦0⟧ 500 | Rabbi Harun Douri
7 500 | 4 000 | 3 000 | ⟦0⟧ 500 | Rabbi Saleh Naqqar
10 500 | 6 000 | 3 500 | 1 000 | Shaul Shochet
8 750 | 5 250 | 3 000 | 500 | Moshi Elias
8 000 | 4 000 | 3 000 | 500 | Nassim Elisha
6 250 | 4 000 | 1 750 | 500 | Rabbi Sassoon Rabbi Salman
7 750 | 4 250 | 3 000 | 500 | Ezra Mordechai
7 500 | 4 000 | 3 000 | 500 | Yusuf Rabbi Nassim
7 500 | 4 000 | 3 000 | 500 | Ishaq Moshi
7 500 | 4 000 | 3 000 | 500 | Yusuf Habib Musfi
7 500 | 4 000 | 3 000 | 500 | Salim Cohen
7 750 | 4 250 | 3 000 | 500 | Ishaq Shammash
7 500 | 4 000 | 3 000 | 500 | Ezra Mukammal
7 000 | 3 500 | 3 000 | 500 | Salim Rabbi Eliyahu
7 500 | 4 000 | 3 000 | 500 | Saleh Mukammal
7 500 | 4 000 | 3 000 | 500 | Ishaq Faraj
7 500 | 3 250 | 3 250 | 500 | Ezra Tabbagh
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | 500 | Yusuf Tabbagh
2 000 | 1 450 | 1 450 | 500 | Salman Shaul
14 500 Monthly | 105 187 | 65 714 | 14 000
87 000 for six months | 635 122 | 394 273 | 87 000
Amounts realized for the year 44/945
Fils Dinar
1118 395 | Salaries
935 294 | High Cost of Living
178 863 | Expenses
2232 552 |
294
87
481
Budget for the needy for the year 46/947
Total salary with cost of living | Iranian Association allowance | Cost of living | Additional cost of living
4 287 | 3 037 | ⟦line⟧ | 250 | Widow of Eliyahu Haham Moshe
3 680 | 2 430 | ⟦line⟧ | 250 | Daoud Cohen
3 050 | 1 800 | ⟦line⟧ | 250 | Yosef Haham Ezra Cohen
2 465 | 1 215 | ⟦line⟧ | 250 | Ibrahim Haham Hesqel Ezra
2 250 | 1 ⟦line⟧ | ⟦line⟧ | 250 | Haham Hesqel Ezra Dori
2 150 | 900 | 1 ⟦line⟧ | 250 | Masouda Bashi
2 150 | 900 | 1 ⟦line⟧ | 250 | Khatoun Musfi
1 960 | 710 | 1 ⟦line⟧ | 250 | Shoa Hesqel Haham Sassoon Samouha
1 950 | 700 | 1 ⟦line⟧ | 250 | Widow of Menashe Samouha
1 950 | 700 | 1 ⟦line⟧ | 250 | Widow of Eliyahu Samouha
2 925 | 1 675 | 1 ⟦line⟧ | 250 | Saleh Shlomo Shamash
1 925 | 675 | 1 ⟦line⟧ | 250 | Nassim Moshe
1 925 | 675 | 1 ⟦line⟧ | 250 | Hesqel Mahlab
0 706 | 456 | 1 ⟦line⟧ | 250 | Khatoun widow of Ezra Meir Horish
34 373 | 16 873 | 14 ⟦line⟧ | 3 500 | Monthly
476 412 | 202 476 | ⟦line⟧ | 210 / - | Annually
The Needy
⟦line⟧
Total | Salary | Cost of Living | Additional Cost of Living
Dinar Fils | Dinar Fils | Dinar Fils | Dinar Fils
Widow of Eliyahu Hakham Moshe | 4.287 | 3.037 | 1.000 | 0.250
Daoud Cohen | 3.680 | 2.430 | 1.000 | 0.250
Yosef Hakham Ezra Cohen | 3.050 | 1.800 | 1.000 | 0.250
Abraham Hakham Heskel Ezra | 2.465 | 1.215 | 1.000 | 0.250
Hakham Heskel Ezra Dori | 2.250 | 1.000 | 1.000 | 0.250
Masouda Bashi | 2.150 | 0.900 | 1.000 | 0.250
Khatoun Masfi | 2.150 | 0.900 | 1.000 | 0.250
Sh. Heskel Hakham Sassoon Smouha | 1.960 | 0.710 | 1.000 | 0.250
Widow of Menashe Smouha | 1.950 | 0.700 | 1.000 | 0.250
Widow of Eliyahu Smouha | 1.950 | 0.700 | 1.000 | 0.250
Saleh Shlomo Shamash | 2.925 | 1.675 | 1.000 | 0.250
Reuben Yael | <del>1.925</del> | <del>0.675</del> | <del>1.000</del> | <del>0.250</del>
Nissim Mushij | 1.925 | 0.675 | 1.000 | 0.250
Heskel Mahlab | 1.925 | 0.675 | 1.000 | 0.250
Khatoun widow of Ezra Mushir Horish | 1.706 | 0.456 | 1.⟦..⟧ | 0.250
Monthly | 35.298 | 16.548 | 15.000 | 3.750
For six months | <del>211.576</del> | <del>99.288</del> | <del>90.000</del> | <del>22.500</del>
| Dinar Fils
Salaries accrued for the year 44/945 | 198.576
Cost of living accrued for the year 44/945 | 225.000
| 423.576
175
25
200
225
9000
11250
225
12548
225
12773