Voices from the Archive

IJA 2715

Financial Information Including Ledgers and Organization of the Ḥevrah Ḳadishah

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Description

These are archival documents from the Baghdadi Jewish community that include: information about properties owned by a deceased philanthropist; a document from the Court of Appeals; a detailed statement outlining the purpose and organization of the Ḥevrah Ḳadishah, the Burial Society; and several handwritten financial ledgers.

Metadata

Archive Reference
IJA 2715
Item Number
5520
Date
Approx. January 1, 1951 to December 31, 1960
Languages
Arabic
Keywords
Charity, Head of the Court of Cassation (Supreme Court) – Iraq, Property, Financial, Legal, Lawsuit, Endowments, Correspondence, Waqf, Contract, Mathematics, Ezra Menahem Daniel, Hakham Sassoon Khedouri, Iraqi Government, Annotation, Ink Stamp, Administrative Committee of Iraqi Jews, Handwritten, Eagle Crest, Receipt, Baghdadi Jewish Community, Office of General Citizenship, Court of Appeals - Baghdad, Accounting, Ledger, President of the Jewish Community, Ḥevrah Ḳadishah, Ministry of the Interior, Lease, Typed, Marriage

AI en Translation, Pages 26-50

Page 29

School Name
⟦Mohammad Path⟧
Average in figures | Average in writing | Numbers in figures | Numbers in writing | Day | Date | Lessons | Expenditure | Signature
2 | Two | - | - | Wednesday | 12/2 | Wednesday | First | <del>⟦illegible⟧</del>
3 | Three | - | - | Thursday | 12/3 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Saturday | 12/5 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Sunday | 12/6 | = | First | <del>⟦illegible⟧</del>
1 | One | - | - | Monday | 12/8 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Tuesday | 12/9 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Wednesday | 12/10 | = | First | <del>⟦illegible⟧</del>
1 | One | - | - | Thursday | 12/11 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Wednesday | 12/16 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Thursday | 12/17 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Saturday | 12/19 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Sunday | 12/20 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Tuesday | 12/22 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Wednesday | 12/23 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Thursday | 12/24 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Saturday | 12/26 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Monday | 12/28 | = | First | <del>⟦illegible⟧</del>
2 | Two | - | - | Thursday | 12/31 | = | First | <del>⟦illegible⟧</del>
35 in the month
35 + 10 = 45 = 1400 fourteen dinars

Page 34

Volume Number 497028
Receipts for Dirhams collected for the government
⟦...⟧ 137
Department Name: The Palace
Fils / Dinar: 2 / -
Number: 14
Received from: Trustee of the Ezra Daniel Endowment
Amount: Only two Dinars
On account of: Keniz
Date: 22/8/71
Signature of the Collector: ⟦signature⟧
Job Title:
Government Press 2745 - 10 - 1970

Page 36

- 2 -
8- Since Kashif Al-Ghata had leased the shares of his partners for a period of ten years for an annual sum of -/ 5500
dinars, the Sharia Court undertook the management of the building and the collection of rent allowances. It decided to implement this
contract because it was in the interest of the heirs and the estate, and decided to pay the rent allowance to the partners. The creditor Aziz
Lilo objected to this decision, but his objection was rejected. Upon his appeal, it was ratified by your esteemed court in its decision No.
27/Sharia Argument/1965 dated 13 / 12 / 1965.
By this decision and management, the Sharia Court became responsible for the full ground rent, sewage fees,
and the full real estate tax.
9- Here it must be said that the Sharia Court's concern was focused only on collecting the rent allowances for the building,
without settling the rights imposed on it, such as the real estate tax, which amounted to -/ 12747 dinars, and sewage
fees, which amounted to -/ 7871 dinars, and the ground rent, which reached -/ 15370 dinars for the period from
15 / 1 / 1964 until 15 / 7 / 1970. Note that the Sharia Court had deducted from the partners
their shares of the aforementioned amounts without paying them to their legal owners, and did
not stop at this, but rather turned to Abdul Qadir Sharif and his partners, the holders of the Musataha right on the land
6/8, demanding that they pay the ground rent allowance to it without right. In harsh and severe letters, it accused them
of lying, procrastination, and consuming rights, which forced them to pay -/ 7500 dinars at a rate of -/ 1500
dinars annually. This amount was recently received by the Awqaf department; note the letter from the Karrada Sharia Court
dated 11 / 5 / 1971.
10- In the face of this unjust, illegal, and illegitimate position, a warning was directed to the Sharia Court
through the Notary Public of North Baghdad on 21 / 11 / 1967, requesting it to pay the ground rent,
but to no avail, which forced us to file lawsuit No. 123 / 1968 at the Karrada Court of First Instance,
requesting the rescission of the lease contracts based on Article 1268 of the Civil Code due to the Musataha holder's delay in paying
the rent for a period exceeding three years.
Despite filing this lawsuit, the Sharia Court paid it no attention, and the Awqaf department
was not willing to rescind due to known circumstances.
11- Given that the estate was submerged in debt, the Sharia Court sent the cash balance it had accumulated
to the Karrada Execution Presidency for distribution to creditors after organizing the participation decision, and excluded the
Awqaf debt from the participation decision, as stated in its letter dated 11 / 2 / 1969.
Upon following up with the Execution Presidency to disburse the ground rent for the shared plot 6/6 and the amount received
from Abdul Qadir Sharif and his partners, the Presidency took decisions characterized by haste and procrastination, and some
of them were outside its jurisdiction.
12- Finally, the Execution Presidency turned to the Sharia Court, requesting its opinion and the issuance of a decision to confirm the Awqaf
debt and disburse it. The court took the necessary decision and issued its letter dated 5 / 5 / 1970, requesting
the disbursement of the amount after the Mutawalli (trustee) attended the Execution Presidency and pledged to nullify the rescission lawsuit and not to claim
the interest accrued on this amount. The Mutawalli attended and pledged to nullify the lawsuit and not to claim interest,
but the Execution Presidency did not implement the Sharia Court's decision to disburse the amount, but rather delayed the disbursement until it is organized
- to be continued -

Page 37

- 3 -
The decision of participation, and upon objecting to this decision, our objection was rejected, and upon its appeal, ⟦the legal ruling⟧ was confirmed.
The request for correction was rejected.
13 - From this presentation we see:
(That the debt of the Waqf arose after the death of Kashif Al-Ghita, as it is the rent for the unified site 6/6 for the period
from 1/1/1964 until 15/7/1970 at a rate of -/2350 Dinars annually, borne by the heirs
at the rate of their shares amounting to 18 shares, and the partners bear it at the rate of their shares amounting to 22 shares. And since the
Sharia Court had taken possession of the building and collected its rental amounts and paid the partners
their entitlement of the rent after deducting the real estate tax, the sewage fee, and the land rent, and it collected
from the partners for the period from 1/1/1964 until 15/7/1970 an amount of 8453.500 Dinars, which is what concerns
their shares of the site rent, and this amount originally belongs to the Waqf authority as it has no relation to the deceased
nor to the estate, and it is mandatory to pay before everything else.
As for what concerns the heirs regarding the land rent for the period from 1/1/1964 until 15/7/1970, this
also has no relation to the deceased or the estate as it arose as a liability of the heirs when the Sharia Court
was in possession of the building and was managing it and collecting its rental amounts. This is what the Sharia Court stated
in its letter dated 5/5/1970 and what it supported with its letter dated 28/1/1971, and the court relies on
the decision of your esteemed court numbered 27 / Sharia Argument / 1965.
Second - Grounds for Appeal
14 - The Presidency of Execution organized the decision of participation and gave the Waqf authority the first degree and issued its decision dated
26/5/1971 and explained the legal foundations on which it relied in granting the degrees.
It requested our exclusion from the decision of participation as we have no relation to the deceased or his estate, so our request was rejected
on 2/7/1971.
But the Presidency addressed the Waqf debt in its decision dated 2/7/1971 taken upon the objection of
the creditor Aziz Lilu, and the decision to reject the objection stated the following:
(This Presidency examined the objection of the creditor Aziz Lilu dated 21/6/1971 and the supplement of the objection
statement dated 6/7/1971 and decided the following:
First - Regarding his objection to the privilege of the Ezra Menachem Daniel Waqf debt, it decided to amend the participation decision
and make the duration of the privilege for three years only, based on the provisions of Article 1374 of the Civil
Law.
The rest of the debt regarding the sect's Waqf shall be according to the date of its official establishment under the lease contracts
attached in the file.)
15 - Since this decision was unclear, I submitted a clarification dated 8/7/1971 requesting a clarification
of this paragraph for the reasons set out in my clarification, the most important of which for the first part:
a - That the participation decision included the following paragraph:
Ezra Daniel Waqf debt 8453.500 Dinars received from Hassan Al-Kahhaji, Muhammad, and Ali
- to be continued -

Page 39

- 5 -
d - That the accumulated amounts are the surplus of the rental fees of the building whose neck and structures are owned by the Waqf authority
and for this reason, the right of the Waqf takes precedence over all rights, so the owner is not deprived of the yield of his property whatever the reason.
⟦illegible⟧ Transfer fee ⟦illegible⟧
⟦illegible⟧ Subscription ⟦illegible⟧
Please accept our highest respect
The Lawyer
Mohamed Salem Zeidan
Agent of the Trustee

Page 46

- 3 -
Article Twenty-Two - The association has a legal personality and has the right to dispose of movable and immovable property as owners dispose of their property.
Article Twenty-Three - The association's funds shall be kept in one of the banks decided by the Board of Directors in the name of the association, and it is not permitted for more than the amount decided by the Board of Directors to remain in the association's fund.
Article Twenty-Four - Instruments and withdrawal papers shall be signed by the Chairman of the Board of Directors and the Treasurer jointly. As for receipts, they shall be signed by the Treasurer alone, and stamped, and withdrawals shall be made by a decision of the Board of Directors for the purposes of this association.
Chapter Five
Miscellaneous Articles
Article Twenty-Five - The association is represented by its president, who is authorized to sign all correspondence and conduct official transactions in government departments, courts, and official and unofficial councils of all kinds. In the absence of the president due to his absence or the impossibility of his presidency, his deputy shall perform the aforementioned matters in his stead.
Article Twenty-Six - The Board of Directors issues an annual report including revenues, expenses, and the activities it has carried out, and copies of it are distributed to the members of the General Assembly.
Article Twenty-Seven - The Lay Council of the Jewish community in Baghdad, or whoever takes its place or performs its duties, has the right to supervise all the association's activities, its revenues, and its expenditures. The Board of Directors must comply with the decisions of the aforementioned council.
Article Twenty-Eight - This constitution is subject to amendment and change whenever necessary, as stated in paragraph - d - of Article Eleven of this constitution, by a decision of two-thirds of the members present at a meeting held by the General Assembly, provided that this amendment is endorsed by the Lay Council of the community or whoever takes its place or performs its duties. The amendment shall not be effective until after the Ministry of Interior approves it.
Article Twenty-Nine - This association shall not be dissolved except by a decision of two-thirds of the members present at a meeting held by the General Assembly, and this dissolution decision is not considered effective unless it is supported by a decision by the Lay Council of the Jewish community in Baghdad or whoever takes its place.
Article Thirty - Upon the dissolution of the association, whether this dissolution is voluntary or administrative, all its properties, movable and immovable, shall be handed over to the administration of the Jewish community in Baghdad.
The founders of this association are the following gentlemen:
1 - Rabbi Sassoon Khedhouri, Acting Head of the Jewish Community | Iraqi Nationality | Age 74 | Residence: Kurd al-Pasha
2 - Elias Menashi Aguerib, Insurance Company Agent | ” | 56 | Bustan al-Khass
3 - Naim Ishaq Ambar (Company Manager) | ” | 42 | Alwiyah
4 - Dr. Albert Rabie (Doctor) | ” | 34 | Bustan Kubba
5 - Meir Menachem Mahlab (Merchant) | ” | 70 | Bataween
6 - Yousif Shaul Khazzoum (Employee at the British General Supply Store) | ” | 54 | Arfaliyah
7 - Ibrahim Eliyahu Shashoua (Merchant) | ” | 57 | Alwiyah