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Presidency of the Jewish Community Baghdad Report Including Accounts of the Presidency of the Jewish Community in Baghdad For the period ⟦illegible⟧ From 1-4-1949 to 31-1-1953 ⟦line⟧ Al-Ra'i Press Baghdad
IJA 1890
Report of the Jewish Community Leadership, Bookkeeping and Accounting
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This is the report of the Baghdadi Jewish community leadership including bookkeeping and accounting from 4/1/1949 to 1/31/1953. It discusses the affects of the policies regarding abrogation of Iraqi citizenship and contains detailed accounting records of income and expenses of the Frank Iny and Shamash Secondary Schools. The documents mostly address a proposal raised from within the Jewish Lay Council to cancel tuition to the Frank Iny and Shamash Secondary Schools due to the dire financial situation experienced by many Baghdadi Jewish families.
AI English Translation, Pages 1-25
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Presidency of the Jewish Community Baghdad Report Includes Accounts of the Presidency of the Jewish Community in Baghdad ⟦Expanded⟧ From 1-4-1949 to 31-1-1953 Al-Ra'i Press - Baghdad
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My dear brothers, Greetings, The movement to revoke Iraqi citizenship from the majority of the members of this community has had a total impact on the status of the community in terms of its law, regulations, institutions, and administration, which led to the suspension of some provisions of the aforementioned law and regulations. The leadership of the community has consulted the esteemed Ministry of Justice, presenting some solutions necessitated by the need to manage the community's affairs. However, the esteemed Ministry indicated the necessity of amending Community Law No. 17 of 1931 and its Regulation No. 36 of 1931 in a manner that makes them consistent with the emerging developments. The leadership of the community is on its way to submitting the necessary amendments to the aforementioned law and regulation for legislation by the competent authorities. We had wished to withdraw from practicing our duties, but for fear of the collapse of the community's entity and to preserve its rights, we have remained diligent in our work until the completion of the amendment of the law and the aforementioned regulation, at which time others will be able to take over the responsibility that we accepted to bear throughout this period. We have continued our work based on Article 31 of Community Regulation No. 36 of 1931, and the esteemed Ministry of Justice has been informed of this according to letter No. T-2688-52 dated August 20, 1952. A group of members of this community has begun spreading rumors and baseless talk, aiming to obstruct the progress of the community leadership's work at a time when it would have been more appropriate for that group to cooperate with this leadership, which accepted responsibility in such difficult circumstances that are unprecedented in the history of this community. We have endured all those rumors directed by that group, as long as we are performing our duty according to what the law and conscience require, guided in all of that by the general interest of the community. The community leadership was forced to publish its accounts, in view of the recent uproar that occurred as a result of Mr. Naeem Ibrahim Zubaida (member of the Lay Council) issuing a statement distributed to the members of this community in various synagogues on October 2, 1952, the text of which we publish below: ⟦line⟧ Statement of the Plain Truth My dear brothers, members of the Mosaic community, Greetings and respect, Based on the urgent persistence from the majority of the community members requesting the admission of their children into the Frank Iny and Shamash schools for free, given their narrow financial situation and extreme need, which led to their inability to pay school fees, and out of my feeling and zeal toward the members of the community and in response to their desire, I submitted today a proposal in this regard to the Mosaic Lay Council, and this is its text: His Excellency the President of the Lay Council of the Mosaic Community, respected, Greetings and respect, I am pleased to inform you that many people from the members of this community have approached me, and they are in a regrettable state of financial need, requesting to enroll their children in the community's schools for free. I have seen it as my humanitarian duty to provide them with actual assistance, so I ask you to cooperate with me by presenting this issue
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— 4 — to the esteemed Lay Council to take a decision to abolish school fees, especially since the financial conditions of the community are in a position that enables it to do so. Consequently, I hope a statement will be issued to inform the members of the community generally, reassuring their desire in this regard. Please accept my highest respect and may you remain [in peace]. Sincerely, Naeem Ibrahim Zubaida Member of the Musawi Lay Council in Baghdad So, my dear brothers, I have performed my simple duty towards you, and the matter is now presented before the esteemed Lay Council. I hope, with the help of the Almighty, that the aforementioned Council will take its urgent decision to approve my proposal to accept all students in these two schools free of charge, as a service to the members of the community who are in need of this assistance. And God is the grantor of success. Sincerely, Naeem Ibrahim Zubaida Member of the Musawi Lay Council in Baghdad 2 — 10 — 1952 However, the inaccuracy of what was stated in the aforementioned statement and its contradiction of the truth was confirmed by the decision of the Lay Council taken at its session held on 5 — 12 — 1952, as it will also be confirmed by every person who reviews the financial situation of the community. We publish below the text of the sixth paragraph of the minutes of the session of the Lay Council held on 5 — 12 — 1952 regarding this subject: The letter received from Mr. Naeem Ibrahim Zubaida dated 2-10-1952 and registered under incoming Lay Council number 942 and dated 2-10-1952 was read, which included his proposal to abolish school fees for all male and female students, considering that (the financial conditions of the community are in a position that enables it to do so) according to his statement in his letter, and that was in the session of the Lay Council held on 17-10-1952 in which the Council decided to invite him specifically to attend the next session to benefit from his views on the subject of his referred letter and to enlighten the Council with his proposals in this regard. And indeed, the aforementioned member attended the session held by the Lay Council specifically for this purpose on 24-10-1952. After listening to the points he explained regarding the subject, it appeared to the Council that what the aforementioned member explained is contrary to the truth and reality, especially after reviewing the financial status of the Lay Council's fund, and comparing the budgets of the Frank Iny and Shamash schools for the two academic years 951 — 952 and 952 — 953 and the large financial assistance provided by the Council to the two schools. It appears from a simple comparison of the two budgets that the deficit in the current academic year 952 — 953 is much more than it was in the previous academic year 951-952, knowing that the community's resources did not increase in this year, if they have not decreased due to the reduction in fee rates. We list below the budgets of the Frank Iny and Shamash schools for the two academic years 951 — 952 and 952 — 953 (knowing that the balance in the bank does not exceed 2000 Dinars).
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— 5 — Academic Year | Revenues | Expenses | Deficit | Supplemented by its endowments or by the Lay Council | Dinar Fils | Dinar Fils | Dinar Fils | Dinar Fils 951-952 | 5436 485 | 8494 027 | 3057 542 | 3057 542 from the endowments of the Lay Council Shamash School 951 952 | 666 000 | 2933 609 | 2270 609 | (1566.047 from its endowments 704.562 from the endowments of the Lay Council) From this, it is clear that the amounts with which the Lay Council assisted the two schools reach 3762-104 Dinars. As for the year 952-953, its budget is still estimated and has not yet been realized. It is as follows for the two schools: Revenues | Expenses | Deficit Dinar Fils | Dinar Fils | Dinar Fils 5250 000 | 13648 000 | 8398 000 From this, it appears that the amounts the Lay Council must assist the two schools with reach nearly double what it assisted with in the previous academic year, keeping in mind that its revenues have decreased and will inevitably decrease due to the reduction in meat revenues. Therefore, and considering that what was stated in his aforementioned letter is not applicable, the Council decided to reject it and close the subject. Note that the school administration did not hesitate to accept any female or male student unable to pay tuition fees for free, and also exempted them from transportation fees as well. For your information regarding the financial situation of the community and its accounts, and given the absence of a General Council, we have published this financial report which includes the following: 1 - Budget for the fiscal year 49 - 1950 2 - Budget for the fiscal year 50 - 1951 3 - Budget for the fiscal year 51 - 1952 4 - Budget for the period from 1-4-1952 to 31-1-1953 — First — Budget for the fiscal year 49 - 1950 Introduction: Most of this fiscal year falls within the term of the previous Lay Council, and the current Lay Council is not responsible for it as it was elected on 5-12-1949, but we have published it within this financial report because it was not approved by the General Council at the time, and it is as follows:
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A- Account of Revenues and Expenditures for the year Revenues Fils Dinar | Fils Dinar From Gabila fees | | | ⟦line⟧ | 28,610 From Ketubot fees | | | 370 | 4,356 From certificate donations | | | 750 | 472 and divorce lines | | | | From rents | | | | Rent of Khan al-Shorja | ⟦line⟧ | 725 | | Rent of Arsat Sha'shua | ⟦line⟧ | 120 | | Rent of Al-Ta'awun Building | ⟦line⟧ | 2,625 | | Rent of Al-Majzara Cafe | ⟦line⟧ | 500 | | Rent of the Speculators' Factory | ⟦line⟧ | 500 | ⟦line⟧ | 3,570 From the sale value of a piece of land | | | ⟦line⟧ | 600 Samarra Synagogue | | | | From the sale value of the car belonging | | | ⟦line⟧ | 573 to the Council | | | | 620 37,642
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Ending on 31 March 1950 Expenses ⟦line⟧ Dinar | Fils | Dinar | Fils | | Community Administration | | | | To Salaries | 177 | 1.832 | | To Cost of Living Allowances | 250 | 452 590 | 4.725 | To Miscellaneous Expenses - | 163 | 2.441 868 | 2.386 | To the Spiritual Council | | 497 | 4.000 | To the Slaughterhouse | | | | Religious Councils | | | | To Yeshivot Salaries | 200 | 579 | | To Cost of Living Allowances | 500 | 304 | | To Pensioners' Salaries | 136 | 705 | | To Cost of Living Allowances | 750 | 217 | | To Salaries for the Needy | 327 | 201 663 | 2.193 | To Cost of Living Allowances | 750 | 185 000 | 14.225 | School Allocations | | 000 | 4.327 | Hospital Allocations | | | | Charitable Institutions Allocations | | | | To Church Committee Allocations | 000 | 28 | | " Aid to Tokhi Torah Society | 000 | 170 | | " Aid to the Girls' Charitable Sewing Society | 000 | 150 | | " Aid to Karrada Kindergarten | 000 | 60 | | " Aid for Assisting the Poor | 300 | 66 | | " Cemetery Guarding | 000 | 90 300 | 626 | " Gratuities | 000 | 62 | | Miscellaneous Allocations | | | | To the Primary School in Amara | 000 | 200 | | " Additional Allocations for Schools | 000 | 500 000 | 1.200 | " School Employees' Reserve Fund | 000 | 500 000 | 87 | To Furniture Purchase | | 500 | 315 | To Property Tax and Insurance | | 798 | 296 | To the amount paid to the Liwa Treasury for encroachment on lands adjacent to cemeteries | | 404 | 3.258 | To the surplus of income over expenses according to the general budget | | 620 | 37.642 | ⟦line⟧ | |
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B - General Budget as it is Fils Dinar | Fils Dinar | Liabilities | | Endowments (see opposite side) | | 1 - Account of Rifqa Daniel Endowment for Hospitals | | Original endowed amounts with net accumulated revenues until 31 4,132 8041 | | March 1949 | | Add: 375 490 | | Dinars, rent allowance, value of debris and surpluses | | Iraqi loan | | Deduct: | 96 33 | Dinars, property tax | ⟦line⟧ | and reconstruction expenses and insurance 4,223 991-187 | 186 000 282 303 | Dinars, loss on sale of part of | | Iraqi loan bonds | | 2 - Account of Isaac Hayim Synagogue 600 917 | | Amounts received from the Capital Secretariat with loan interest | | until 31 March 1949 800 1,435 | | Amount received during the year with loan interest 2,353 200 | | ⟦line⟧ | | Deduct: | 155 000 | Dinars, transaction follow-up fees 2,138 400 | 215 000 | Dinar paid to Nunu Mukammal for reconstruction purposes | | 3 - Account of the burnt Shorja Khan 1,019 595 | | Amount received from the insurance company with loan interest | | until 31 March 1949 19 595 | | Surpluses received during the year from loan bonds 1,039 190 | | Iraqi ⟦line⟧ | | 4 - Account of Al-Khalidiya lands endowment for Rima Hospital | | Kadoorie ⟦line⟧ 656 400 | | Amount of the check received from the Directorate of General Endowments for | | land expropriation 662 431 | 6 031 | Surpluses received from Rafidain Bank for the above amount | | 5 - Account of Al-Huwaidi Synagogue endowment 160 000 | | Rent for the period from 1-8-50 to 31-7-59 8,224 013 | After it | according to receipt vouchers
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On 31 March 950 Assets Fils | Dinar | Fils | Dinar | | | | Endowments (see opposite side) | | | | 1 - Assets of Rifka Daniel Endowment for the account of hospitals 591 | 229 | | | Cash at the Ottoman Bank - Baghdad (Special Account) ⟦...⟧ | 500 | | | 50 Iraqi Loan Bonds 2 percent for the year | | | | 944 according to their cost 400 | 3,429 | | | Expenditure on the construction of the dispensary until 31 March 1950 991 | 4,223 | ⟦...⟧ | 65 | Rental endowments - by promissory note (collected in | | | | April 1950) | | | | 2 - Assets of Isaac Hayim Synagogue Endowment 800 | 893 | | | 88 Iraqi Loan Bonds 2 percent for the year 944 | | | | according to their cost | | | | Note: The balance of this endowment account, amounting to | | | | 1244.600 Dinars, is included within the account of | | | | the Community at the Ottoman Bank. | | | | 3 - Assets of the burnt Khan al-Shorja Endowment 150 | 995 | | | 98 Iraqi Loan Bonds 2 percent for the year 944 | | | | according to their cost | | | | Note: The balance of this endowment account is 44.040 | | | | Dinars, included within the Community account | | | | at the Ottoman Bank. | | | | 4 - Assets of the Khalidiya Lands Endowment for the account of | | | | Rima Khedouri Hospital 400 | 656 | | | The amount deposited at the Ottoman Bank in fixed deposits | | | | Note: The balance of this endowment account, amounting to | | | | 60.310 Dinars, is included within the account of | | | | the Community at the Ottoman Bank. | | | | 5 - Assets of the Al-Huwaidi Synagogue Endowment ⟦...⟧ | 160 | | | Collection notes for the amount shown aside 341 | 6,929 | | | ⟦line⟧ | | | | Cash in hand and at the Ottoman Bank ⟦...⟧ | 100 | | | Cash at the Community Administration as a permanent advance ⟦...⟧ | 15 | | | Cash at the Spiritual Council as a permanent advance 228 | 2,785 | 228 | 2,670 | Cash at the Ottoman Bank - Baghdad 569 | 9,714 | | | Carried forward
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Continued - (B) General Budget as is Fils | Dinar | Fils | Dinar 013 | 8224 | | Brought forward | | | Credit Accounts | | 600 | 2,302 | Loan from Nuriel School - remaining balance on March 31, 1950 600 | 2,402 | 000 | 100 | Insurances received from the Ghabila contractor against water expenditures for the year 1950-1951 | | | | Revenues belonging to future years | | 000 | 375 | Dinars in cash 000 | 725 | 000 | 350 | Dinars promissory notes - rent of Khan al-Shorja from 1-4-50 to 31-3-1951 | | 000 | 220 | Dinars in cash 000 | 940 | 000 | 720 | Dinars promissory notes - rent of Shamshua plot from 1-4-1950 to 31-1-1958 | | 000 | 3260 | Dinars in cash 000 | 32,610 | 000 | 29350 | Dinars promissory notes - Ghabila revenues for the year 1950-1951 | | 000 | 35 | Dinars in cash 000 | 34,330 | 000 | 20 | Dinars promissory notes - rent of the Slaughterhouse Cafe 1950 - 1951 | | | | Schools Committee | | 000 | 800 | Loan granted to Rachel Shahmoon School (as on the opposite side) 612 44,956
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On March 31, 1950 Dinar | Fils | Dinar | Fils 569 | 9714 | | | Brought forward | | | | Income and Expenditure Account 194 | 4448 | | | Accumulated deficit up to March 31, 1949 790 | 1.189 | 404 | 3258 | Less: Excess of income over expenditure for the year ended 31-3-1950 736 | 000 | 000 | 752 | 80 Iraqi Loan Bonds 2% for the year 1944 - at cost | | 000 | 16 | Less - Surpluses received on these bonds | | | | Debit Accounts | | 000 | 200 | Loan to the Midrash (on account of 1950 - 51 allocations) | | 772 | 443 | Hadiya Mofshi Saleh School Suspense - Excess of expenditure over income up to March 31, 1950 | | | | National School Reconstruction Account: | | 476 | 2490 Dinars, total spent up to March 31, 1950 | | | | Less - | | | | 1000 Dinars received from the Schools Committee 476 | 1386 | 000 | 1104 | 104 Dinars, value of sale of debris ⟦line⟧ 253 | 2.807 | 005 | 777 | Miscellaneous Debts ⟦line⟧ | | | | Insurances 000 | 69 | | | With the Telephone Directorate and the Electricity Company 000 | 30440 | | | Loan Bonds - | | | | Income and Expenditure Account 194 | 4448 | | | Accumulated deficit up to March 31, 1949 760 | 1.189 | 404 | 3258 | Less - Excess of income over expenditure for the year ended March 31, 1950, as per the income and expenditure account for this year | | | | Rachel Shahmoon School | | 000 | 800 | Loan from the Schools Committee (as on the opposite side) 612 44956 ⟦line⟧
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- 12 - C - Auditor's Report Regarding the budget for the fiscal year 949 - 950 Baghdad, December 4, 1950 His Excellency the President of the Lay Council, the Respected Baghdad After greetings, Based on your instructions, I have audited the books and accounts of the Lay Council of the Jewish Community in Baghdad for the year ending March 31, 1950. I attach herewith the income and expenditure account for the year under review along with the general balance sheet as it was on March 31, 1950, and I list below my observations regarding these accounts: A - General Balance Sheet: 1 - Endowments Account I have shown separately in this balance sheet the details of the liabilities and assets of the endowments registered in the accounts of the Lay Council - and it appears from this account that the liabilities exceed the assets by an amount of 1294.671 Dinars. This difference represents cash assets included within the community's account at the Ottoman Bank - and it would have been advisable to deposit such amounts separately in order to consider the matter of investing them for the account of the endowments. The loan bond assets belonging to these endowments were recorded according to their cost, while the current market prices for them as of March 31, 1950, were much lower than the cost price. 2 - Loan from Nouriel School - 2302.600 Dinars I have reviewed a letter from the director of the Albert David Sassoon School showing the following details: Principal of the loan ⟦line⟧ 3100.000 Dinars Interest ⟦line⟧ 2325.000 Dinars ⟦line⟧ 5425.000 Dinars Paid up to 31-3-50 ⟦line⟧ 1395.000 Dinars Remainder ⟦line⟧ 4030.000 Dinars I have learned that the remaining amount should be paid over a period of 26 years as follows:- 26 annual installments of the loan principal at 88.600 Dinars per year 2303.600 Dinars 26 annual installments of the interest principal at 66.400 Dinars per year 1726.400 Dinars ⟦line⟧ 4030.000 Dinars
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— 13 — 3 — Promissory Notes — ⟦line⟧ 30,430 Dinars The notes due to date have been paid except for the following notes: — Debtor | Amount | Due Date | Fils Dinar | Al-Ghayla Contractor | 1467 500 | 15-8-950 Al-Ghayla Contractor | 1467 500 | 30-8-950 Al-Ghayla Contractor | 1467 500 | 30-9-950 Al-Ghayla Contractor | 1467 500 | 30-10-50 | ⟦line⟧ 5,870 Dinars | Muzahim Ahmed | 20 000 | 1-8-950 I am unable to express any opinion on the amount that may prove uncollectible from the remaining notes, the impact of which affects the revenues of the current year. 4 — Cash in the Community's possession — ⟦line⟧ 100 Dinars — as a permanent advance Cash with the Spiritual Council — 15 000 Dinars — as a permanent advance I did not count the amounts mentioned above on March 31, 1950. 5 — Investment Account — from the original rent of Khan al-Shorja for the year 1950-51 Cost of 80 Iraqi Loan Bonds 2 percent for the year 1944 — ⟦line⟧ 752 Dinars As I have indicated elsewhere in this report, the prevailing market prices for these bonds on March 31, 1950, were much lower than the cost price. 6 — Debit Accounts ⟦line⟧ Listed below for the Council's information are the debit accounts that remain outstanding to date and which deserve attention in taking the necessary measures for their collection. Suspense accounts of Hadiya Munshi Saleh School — 443 772 Dinars Credit Balances ⟦line⟧ Mr. Munir Dangoor 158 250 Dinars Al-Masri Synagogue 5 000 » Water fees for the Soap Factory 10 000 » Gurji Heskel, Lawyer 30 000 » Amanat al-Asima — for electricity The slaughterhouse for the year 49-50 103 980 »
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— 14 — B - Revenue and Expenditure Account ⟦line⟧ 1 - Ketubot Fees - 4356.370 Dinars I have matched the lists received from the "Maqdish" with the corresponding receipt copy books and found them consistent except for the following receipts whose copies were incomplete. Receipt No. 5864 dated 28-3-50 - Ketubot sequence 437 - Fee 6.000 Dinars Receipt No. 5903 dated 30-3-50 - Ketubot sequence 480 - Fee 6.000 Dinars Receipt No. 5904 dated 30-3-50 - Ketubot sequence 481 - Fee 10.500 Dinars I noticed a discrepancy between the dates of the lists and the dates of depositing their amounts at the bank ranging between one and two weeks - and I see it advisable to avoid this delay. I have not reviewed the regulation regarding Ketubot fees which were collected on the basis of 1 percent of the original Ketubah amount after deducting 2 and a half percent (two and a half percent) deducted by the Maqdish for his fees (except for Ketubot up to 75 Dinars and Ketubot of Rabbinical students which are exempt from fees). 2 - Rents - 3570.000 Dinars This amount represents the rents for the current year 1949 - 1950 for the properties belonging to the Lay Council according to the property register and as shown in the records. 3 - Community Administration Expenses Most of the expenses mentioned above were supported by receipts except for some petty expenses. 4 - Slaughterhouse Expenses Salaries - I had mentioned in my report dated August 10, 949 regarding the accounts of the year ending March 31, 1949 about the amounts deducted from the salaries of some employees and adding them to the salary of the head of the slaughterhouse without obtaining the necessary receipts on how such amounts were disposed of. The accounts proceeded in this manner until the month of December 949 and I have reviewed details on how the deduction amounts were disposed of for the four months ending March 31, 950 and I regret to state that they were not sufficient for auditing purposes. 5 - Miscellaneous Expenses - 485.326 Most of these expenses were not supported by receipts - and they included additional wages.
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- 15 - A lump sum monthly payment (also without receipts) paid to some employees of the slaughterhouse who receive salaries from the community administration separately. I have no other observations worth mentioning. Accept, with greatest respect. Sincerely, Saleh Cohen D - Observations on the budget for the fiscal year 1949-1950 1 - The slaughter fees (Gabila) amounted to 2861.000 Dinars. 2 - The Physical Council's share of marriage fees (Ketubot) amounted to 435.370 Dinars. 3 - The expenses of the former head of the community for the period from February 1, 1949 (the date of his re-election as head of the community) until December 1949 (the date of his resignation from his position) amounted to 2133.427 Dinars, and they are detailed as follows: Dinar | Fils Eleven months' salaries on the basis of 72.750 Dinars per month | 250 | 790 Unforeseen expenses (meat preservation) according to checks to his order | 275 | 454 Cigarettes and refreshments | 302 | 173 Expenses for his private car | 600 | 415 Hospitality allowances for the year 1949-1950 allocated to him personally | ... | 300 Only two thousand one hundred thirty-three dinars and four hundred twenty-seven | 2133 | 427 fils, no more. 4 - The Hospital Management Committee, headed by Mr. Sassoon Abed, decided on a debt of 10937.000 Dinars according to Meir Elias Hospital letter number 1205 dated 11-13-1950, that this debt must be paid by the Physical Council. The Physical Council has repaid the larger part, as will be explained in detail in the following pages.
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Finance 1950-51 For the fiscal year 1950-51 Fils | Dinar | — | 27110 | Al-Ghabila commitment fee for the fiscal year 1950-51 547 | 2241 | Correspondence revenues — | 529 | Donations for divorce lines and certificates 959 | 2869 | Rental revenues 506 | 32750 | ⟦line⟧ ⟦illegible faded text background⟧ 023 605 ⟦illegible⟧ 000 09 ⟦illegible⟧ ⟦illegible⟧ 000 ⟦illegible⟧ 078 77 ⟦illegible⟧ ⟦line⟧ 771 52836 ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦line⟧ 771 52836 ⟦line⟧ 32750 506 ⟦line⟧
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Second - Budget for the fiscal year A - Table of Revenues and Expenditures | Dinar | Fils School allocations as follows: | | 750 - Albert David Sassoon School | | 1150 - Rachel Shahmoon School | | 800 - Masood Saman School | | 3250 - Menashi Saleh School for Boys | | 300 - Private Secondary School for Girls | | 1100 - Midrash School | | 300 - National School | | 300 - Laura Kadoorie School | | ⟦line⟧ | 7950 | - Allocations for school eye clinics | 400 | - Schools Committee | 4475 | - Hospitals Committee | 4327 | - Girls' Charitable Sewing Association | 100 | - Tokhi Torah Association | 112 | - Gratuities | 109 | - Committee for Denaturalization and Deportation | 966 | 420 Ozri Dalim Association | 200 | - Salaries of the Community Presidency staff | 2494 | 514 Spiritual Council | 2301 | 556 Slaughterhouse | 3318 | 094 Dishot | 619 | 975 Pensioners | 1201 | 008 The Needy | 245 | 530 Property Tax and Insurance | 325 | 175 Karrada Kindergarten | 55 | - Cemetery Guarding | 101 | 466 General expenses of the Community Presidency | 679 | 427 ⟦line⟧ | 29981 | 165 Surplus resulting from the excess of revenues over | 2769 | 341 Expenditures | 32750 | 506
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B - General Budget (Financial Position) Fils | Dinar | ⟦line⟧ | 800 | Loan of Rachel Shahmoon School 228 | 58 | Cash at the Ottoman Bank for the account of Rifka Menahem Daniel Waqf 686 | 659 | Fixed deposit at the Ottoman Bank 800 | 893 | Iraqi Loan Bonds for the year 944 (88 bonds for the account of Isaac Hayim Synagogue) 150 | 995 | Iraqi Loan Bonds for the year 944 (98 bonds for the account of Khan al-Shorja) ⟦line⟧ | 84 | Deposit account ⟦line⟧ | 11930 | Notes receivable 840 | 2650 | Hospitals Committee (for the National School reconstruction account) 733 | 7138 | Balance at the Ottoman Bank ⟦line⟧ | 100 | Cash with the community accountant "as a permanent advance" ⟦line⟧ | 15 | Cash with the Spiritual Council "as a permanent advance" ⟦line⟧ | 720 | Iraqi Loan Bonds for the year 944 "80 bonds for the account of the community" 250 | 158 | Mr. Matto Dangour 620 | 503 | Hadiya Munshi Saleh School for Girls ⟦line⟧ | 30 | Lawyer Gurji Heskel ⟦line⟧ | 10 | Water fees for the intestines factory 870 | 77 | Capital Secretariat 177 | 26825 | 177 | 26825 |
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As of March 31, 1951 Fils | Dinar | ... | 800 | School Committee Loan 228 | 58 | Menahem Daniel Kindergarten Endowment 717 | 665 | Hospital Committee (Fixed Trust Account) 921 | 2127 | Isaac Hayim Synagogue 600 | 2302 | Loan from Nuriel School 790 | 1058 | Account of the Burnt Khan al-Shorja ... | 820 | Rent of Shashoua plot until the year 1958 - | 160 | Al-Huwaidi Synagogue Endowment - | 85 | Shop from the Cooperation Building 500 | 62 | Rent of the Slaughterhouse Cafe for the year 51-1952 ... | 16447 | Gabila Commitment for the year 51-1952 900 | 16 | Habib Hammo 750 | 49 | Yona Ibrahim Jumaa - | 24 | Wadi' Banni 281 | 33 | Income Tax - | 400 | Hospital Committee Endowments 075 | 25 | Slaughterhouse water surplus Deficit and Surplus account as follows 790 1189 Deficit balance on 1-4-1950 Surplus for the fiscal year 50-1951 as follows :- 341 2769 Surplus resulting from the increase of revenues over expenditures 915 1687 705 2877 364 108 Allowance from the costs of building the National School ⟦line⟧ 177 | 26825
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— 21 — Thirdly Budget Fiscal Year 1951 – 1952 Ending Respectable on 31 March 1952 ⟦illegible⟧ ⟦illegible⟧ (⟦illegible⟧) ⟦illegible⟧ (⟦illegible⟧) ⟦line⟧ 037 ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ 037 ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦line⟧ ⟦line⟧ 037 ⟦illegible⟧ ⟦illegible⟧ ⟦line⟧ ⟦line⟧
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-20- C - Auditor's Report Regarding the budget of the fiscal year 50 - ⟦1951⟧ Baghdad, October 25, 1951 Subject - Audit of the accounts of the Lay Council for the fiscal year ending March 31, 1951 Excellency, President of the esteemed Lay Council. Greetings, Based on your instructions, I have audited the accounts of the Jewish Lay Council in Baghdad for the fiscal year ending March 31, 1951, and I attach herewith the following:- 1 - The balance sheet of accounts as it is on March 31, 1951. 2 - The income and expenditure account for the year ending March 31, 1951. I am satisfied that all the entries recorded in the registers during the year under review were made with the knowledge of the Vice President and based on resolutions from your esteemed council, and that all expenditures were supported by proper receipts. Please accept my highest respect. Sincerely, Saleh Cohen D - Notes on the budget for the fiscal year 1950 - 1951 1 - Slaughter fees (⟦Gabella⟧) amounted to ⟦line⟧ 27,110 Dinars (twenty-seven ⟦thousand⟧ one hundred and ten Dinars) 2 - The Lay Council's share of marriage fees (Ketubot) amounted to 2241.547 (two thousand two hundred and forty-one ⟦Dinars⟧ and five hundred and forty-seven Fils).
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A - Table of Revenues and Expenditures Fils | Dinar - | 4420 | Allocations of the Hospitals Committee for the fiscal year 1951-1952 950 | 3320 | To the Hospitals Committee for the account of settling debts owed by Meir Elias Hospital 865 | 2 | Denaturalization and Deportation Committee 802 | 17 | Menashi Saleh Shelter 890 | 160 | Cemetery expenses (guarding fees and others) 27 | 1096 | General expenses of the Community Presidency 585 | 1257 | Slaughterhouse expenses 40 | 28 | Spiritual Council expenses - | 320 | Gratuities 146 | 1439 | Salaries of the Community Presidency employees 625 | 6367 | Ozri Dalim Association 699 | 556 | Retirees 250 | 86 | School clinics 650 | 258 | Property taxes and insurance 300 | 100 | Expenses of the Shrine of Our Lord Ezra (PBUH) 336 | 81 | Expenses of the old Ezra Menachem Daniel stadium 696 | 1350 | Frank Iny School - | 62 | Litigation expenses for lawyer Gurji Heskel 600 | 68 | Litigation expenses for the house of the Denaturalization and Deportation Committee Deportation expenses for those whose Iraqi citizenship was revoked as follows: - ⟦line⟧ 3525 Fees for six planes at a rate of 587.500 Dinars per plane 140 16 Other expenses spent by the Iraqi Tourism Company 650 100 Miscellaneous expenses (subsistence, transport, stamps, etc.) ⟦line⟧ 790 3641 The following is deducted: - ⟦line⟧ 445 The amount paid by some travelers directly to the Iraqi Tourism Company 500 719 500 274 The amount paid to the community by some travelers ⟦line⟧ 290 | 2922 751 | 23887
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For the fiscal year 1951 - 1952 Dinar | Fils Gabella commitment fee for the fiscal year 51-1952 | 7981 | 666 Rental revenues | 2976 | 967 Kapote revenues | 534 | 544 Donations for certificates and divorce decrees | 200 | — From the account of Meir Eliyahu Synagogue | 1160 | 500 From the account of the closed schools (see the special annex for schools) | 4652 | 909 From the account of the synagogues (sales of furniture, debris, etc.) | 3055 | 102 From the account and revenues of the Tomchei Torah endowments as follows: | | 754 500 Annual revenues | | 434 644 Expenses "property taxes and others" | 319 | 856 From the account of the Laura Kadoorie School rent as follows: | | 900 — Annual rent minus 10 percent for | | Property tax | | 779 230 Deducting insurance and school renovation expenses for | | Electricity, pipes, and gratuity to the guard | | And guarding fees for the Alliance schools and others | 669 | 221 ⟦line⟧ | 21550 | 765 The deficit resulting from the excess of expenses over revenues | 2336 | 986 ⟦line⟧ | 23887 | 751
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As of March 31, 1952 Fils | Dinar | - | 800 | Schools Committee Loan 600 | 2302 | Nuriel School Loan 336 | 667 | Hospitals Committee (Fixed Trust Account) - | 90 | Oases for the Blind School 504 | 85 | Saleh Sassoon Daniel School in Hillah - | 132 | Sewing Charitable Society 107 | 1402 | Net income of Shamash Endowments for the fiscal year 1951-52 778 | 796 | Net income of Midrash Endowments for the fiscal year 1951-52 - | 102 | Naqqar Endowments (three shops) - | 160 | Al-Huwaidi Synagogue Committee 511 | 2145 | Isaac Hayim Synagogue 640 | 798 | Account of the burnt Khan al-Shorja Endowment - | 700 | Rent of Shashoua plot until 31-1-1958 500 | 62 | Rent of the Slaughterhouse Cafe for the fiscal year 1952-1953 - | 750 | Rent of Khan al-Shorja for the fiscal year 1952-1953 895 | 14 | Slaughterhouse water fees - | 400 | Waheeb al-Faraj, Gabila contractor - | 100 | Ismail Mahdi Bazzaz (Tenant of Khan al-Shorja) - | 30 | Al-Hajj Ali Karam Hamka (Tenant of the Cooperation Building basement) 750 | 49 | Yona Ibrahim Juma'a 900 | 16 | Habib Hammo - | 24 | Wadi' Banni (Slaughterhouse inflation contractor) 930 | 6261 | Nuham and Toba Nuriel Endowment 481 | 17892 |
Archival unit 25
B - General Budget (Financial Position) Fils | Dinar ... | 800 | Rachel Shahmoon School Loan 036 | 89 | Deposit Account 335 | 661 | Ottoman Bank (Fixed Trust Account) 800 | 893 | Iraqi Loan Bonds for the year 944 (for the account of Isaac Hayim Synagogue) ... | 10 | Al-Kifl Guardianship 934 | 250 | The new Ezra Menahem Daniel Stadium 160 | 54 | Rima Kadoorie Hospital 413 | 8148 | Balance at the Ottoman Bank 750 | 2130 | Notes Receivable ... | 100 | Cash with the accountant (as a permanent advance) 250 | 158 | Mr. Munir Dangoor ... | 70 | Permanent advance at Frank Iny School 552 | 484 | Hadiya Munshi Saleh School for Girls 930 | 125 | Capital Secretariat ... | 10 | Water fees for the gut factory ... | 10 | Mohammed Hassan Al-Souri "Teacher at Frank Iny School" ... | 84 | Reuben Heskel Ezra "Former Accountant" 340 | 3068 | Israeli Hospitals Committee "National School reconstruction account and X-ray account" 910 | 105 | Hebra Kadisha Society Surplus and deficit account as follows:- 915 1699 Surplus balance on 1-4-51 plus an amount of 12 Dinars for a check not received from the bank and recorded as revenue 986 2336 The deficit resulting from the excess of expenses over revenues during the year 071 | 637 | ⟦line⟧ 481 | 17892 | ⟦line⟧