Financial Information Including Ledgers and Organization of the Ḥevrah Ḳadishah
View interactive document pageThese 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.
Book Number 497028 Receipts in Dirhams collected for the government Government Press 2745-10-1970 Department Name: ⟦Hunting⟧ Fils / Dinar: 2 / ⟦-⟧ Number 14: 28 / 8 / 72 Received from: Trustee of the Ezra Daniel Waqf Amount: Only two Dinars and ⟦Fils⟧ On account of: Tamir Date: 71 / 8 / 72 Signature of the collector ⟦signature⟧ Job Title ⟦line⟧
To the Honorable President of the Court of Cassation of Iraq Through the Honorable Head of Karrada Execution Appellant - President of the Administrative Committee for Iraqi Jews in his capacity as trustee of the Ezra Menahem Daniel Waqf Appellees - Heirs of Abdul Majeed Kashif al-Ghita - in addition to the estate of their predecessor Subject of Cassation First - Facts of the Case 1- The Personal Status Court in Baghdad had authorized the agent of the trustee of the aforementioned Waqf to lease plots 6, 7, 8, 9, and 1/66 Al-Bataween under conditions including: That the lease term be 12 years only and the annual rent be 3850 Dinars, as stated in the Sharia deed No. 220 / Sh / 956 dated 12/25/1956. 2- Based on this deed, the trustee's agent leased the mentioned plots to the late Abdul Majeed Kashif al-Ghita under the same conditions contained therein, pursuant to the contract certified by the Notary Public of South Baghdad I, under general number 59 and dated 1/2/1957. 3- The tenant consolidated the mentioned plots into two plots: 6/66 with an area of 1567 m2 and 8/66 with an area of 1614 m2. The tenant constructed a two-story building on the consolidated plot 6/66, then the trustee's agent and the tenant submitted a joint request to the Personal Status Judge in Karrada to extend the contract term from 12 years to 30 years provided that the tenant constructs two additional floors at a cost of no less than (40) thousand Dinars. The mentioned court authorized the extension of the contract to 30 years in exchange for the mentioned conditions as stated in the Sharia deed No. 8 / Sh / 1958 dated 8/6/1958. 4- Based on this deed, the tenant and the trustee's agent extended the lease term to 30 years pursuant to the contract certified by the Notary Public of South Baghdad I, under general number 4008 and dated 8/7/1958. 5- The tenant Kashif al-Ghita waived the consolidated plot 8/66 to Ibrahim, who then constructed the Semiramis Cinema building on it and registered the Musataha right in his name at the Land Registry Department, then sold the Musataha right to Abdul Qadir Sharif and Partners. 6- Accordingly, the rent for the consolidated plot 6/66 was set at 2350 Dinars, then Kashif al-Ghita sold 22 shares out of 40 shares to Hassan Al-Kahmachi, Muhammad, and Ali Al-Qat'an. The Musataha right on the consolidated plot 6/66 was registered at the Land Registry Department in the names of the partners: Kashif al-Ghita 18 shares, and Hassan Al-Kahmachi, Muhammad, and Ali Al-Qat'an 22 shares. 7- On 12/9/1963, the partner Abdul Majeed Kashif al-Ghita passed away, and due to the presence of minors, the Sharia Court took control of the estate, which specifically consisted of a house leased to an embassy for an amount of ⟦illegible⟧ Dinars, which it considered a residential house and excluded it from the estate, and 18 shares out of 40 shares of the Musataha right on the consolidated plot 6/66. - To be continued -
- 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 -
- 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 -
- 4 - Al-Qattan for the period from 1/1/1964 to 15/7/1971, so should this amount be extracted?? B - Does the three-year period cover the entire rent of the plot amounting to 2350/- Dinars annually distributed among the partners according to their shares?? Or is the three-year period limited to the heirs' shares?? C - Regarding the second part. (And the priority of the debt related to the sect's endowment shall be according to the date of its official establishment under the lease contracts attached in the file) This principle was originally mentioned in the participation decision and was acknowledged by the creditor's agent, Aziz Lilo, at the beginning of the third page of his objection brief dated 21/6/1971 and supported in his objection supplement dated 6/7/1971, where he said literally: (Therefore, since the participation decision took into account the priority of the debt date, the debt of the creditors Muhammad and Ali Al-Qattan has become an ordinary debt and consequently it ranks lower than the debt of my client, the objector Aziz Lilo). Note that Aziz Lilo's debt bond is certified by the Notary Public on 30/11/1960, while the debt of the endowment precedes it by approximately four years. Sharia deed dated 25/12/1956 Contract certified by the Notary Public dated 2/1/1957 Sharia deed dated 6/8/1958 Contract certified by the Notary Public dated 7/8/1958 Since the issue is a matter of historical facts as to which is older in date, which requires a ruling and not keeping the decision ⟦illegible⟧ pending, I requested a ruling on this aspect. The following was stated in my clarification: (What appeared to us from your presidency's decision is that the endowment debt will not be affected by this decision in terms of the result for both parts of the decision... etc.) And since the presidency did not rule on this clarification of mine, and for fear of the appeal period expiring, I hastened to appeal the decision dated 7/7/1970, requesting its reversal and the exclusion of the endowment party from the participation decision or giving it first rank as stated in the participation decision, for the reasons stated in my objection briefs, the most important of which are: A - The endowment debt is divided into two parts: the part entitled to the Sharia Court from Hassan Al-Kahin Jassi and Muhammad and Ali Al-Qattan, amounting to 8453/500 Dinars, which is their share of the plot rent for the period from 1/1/1964 to 15/7/1970. B - The second part is the heirs' share of the plot rent for the period from 1/1/1964 to 15/5/1970 amounting to 6916/500 Dinars; this amount arose after the death and is the responsibility of the heirs under the administration of the Sharia Court. C - The endowment right is an original real right, as it originally owns the land and the improvements under the contract, and the original real right takes precedence over other rights and even over the mortgage because it is subsidiary. - To be continued -
- 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
Sequence Number :: Door Number :: Leased Property :: The contract has been concluded between the trustee of the endowments of (The Physical Council of the Israelite Community in Baghdad) referred to hereinafter as the Lessor and ⟦line⟧ referred to hereinafter as the Lessee on the following :- First - The Lessor has leased to the Lessee and the latter has leased from the Lessor after inspection and notification ⟦line⟧ located in Baghdad in the neighborhood of ⟦line⟧ numbered ⟦line⟧ to be used as from the beginning of ⟦line⟧ to the end of ⟦line⟧ for a rental amount of only ⟦line⟧ Second - The Lessor acknowledges receipt from the Lessee of the rental amount mentioned in the first clause above ⟦line⟧ Third - The Lessee has the right to ⟦line⟧ the leased property during the lease term and does not have the right to lease it to others without written consent from the Lessor. At the end of the lease term, the Lessee is obliged to vacate the leased property to the Lessor free of occupants, and if he delays in doing so, he shall be obliged to pay for the period of delay a daily rent amounting to ⟦line⟧ without the need for a formal notice. Fourth - The Lessee undertakes to return the leased property to the Lessor at the end of the contract safe from any damage or deficiency and to compensate him for all deficiencies and damages that occur in the leased property in kind or in value. Fifth - The property tax shall be the responsibility of the Lessor, while the water, electricity, security, and cleaning fees are on the Lessee, and he is obliged to pay them regularly. Sixth - The Lessee acknowledges that he has waived the right to request an oath from the Lessor regarding the admission of falsehood and others of oaths related to this contract. Written in two copies, one copy in the hand of each of the two parties in Baghdad on / / 195 Witness Witness The Lessee The Trustee of the Lessor's Endowments (The Physical Council)
Sequence Number :: Door Number :: The Leased Property :: A contract has been concluded between the Trustee of the Endowments of (The Physical Council of the Israelite Community in Baghdad) referred to hereinafter as the Lessor, and the person referred to hereinafter as the Lessee, as follows:- First - The Lessor has leased to the Lessee, and the latter has leased from the Lessor after inspection and notification, located in Baghdad in the neighborhood numbered for use as from the beginning of to the end of for a rental amount of only Second - The Lessor acknowledges receipt from the Lessee of the rental amount mentioned in the first clause above. ⟦line⟧ Third - The Lessee has the right to the leased property for the duration of the lease and does not have the right to sublease it to others without written consent from the Lessor. At the end of the lease term, the Lessee is obligated to vacate the leased property for the Lessor free of occupants, and if he delays in doing so, he shall be obligated to pay for the period of delay a daily rent in the amount of without the need for a formal notice. Fourth - The Lessee undertakes to return the leased property to the Lessor at the end of the contract safe from any damage or defect, and to compensate him for all deficiencies and damages that occur in the leased property in kind or in value. Fifth - The property tax shall be the responsibility of the Lessor, while the water, electricity, security, and cleaning fees are on the Lessee, and he is obligated to pay them regularly. Sixth - The Lessee acknowledges that he has waived the right to request an oath from the Lessor regarding the admission of falsehood and other oaths related to this contract. Written in two copies, one copy in the hand of each of the two parties in Baghdad on / / 195 Witness Witness The Lessee Trustee of the Endowments of the Lessor (The Physical Council)
Ministry of Interior ⟦line⟧ Number - 17252 Directorate of Rights ⟦line⟧ Date - 27 / 11 / 1954 Baghdad To - Applicants for the establishment of the Hebra Kadisha Society Rabbi Sassoon Khedhouri and his associates - Baghdad. Subject / Establishment of a Society With reference to your application submitted to us on 3 / 11 / 1954. Based on the authority vested in us pursuant to paragraph (b) of Article Six of the Associations Decree No. 19 of the year / 1954, we authorize you to establish a society in Baghdad under the name (Hebra Kadisha Society) provided that you follow the provisions of the aforementioned decree and the bylaws attached to your application after performing the following therein - 1 - Replacing the word (five) mentioned in Article 13 thereof with the word (seven). 2 - Replacing the word (three) mentioned in Article 15 thereof with the word (four). 3 - Replacing the phrase (four years) mentioned in Article 17 thereof with the phrase (one year). 4 - Deleting paragraph (b) from Article 20 thereof. 5 - Adding the phrase (The amendment shall not be effective until after the Ministry of Interior approves it) to the end of Article 28 thereof. In addition to the above, we request that you invite the members of the society to a general meeting within one month from the date of this letter to elect an administrative board for it as required by Article Seven of the Decree and inform us. Signature / Said al-Qazzaz Minister of Interior A copy of it to - Ministry of Social Affairs ⟦line⟧ Directorate of General Social Services With reference to its letter No. 13427 dated 7 / 11 / 1954. Directorate of General Police ⟦line⟧ With reference to its letter No. 8500 dated 8 / 11 / 1954. Governorate of Baghdad Province ⟦line⟧ With reference to its letter No. 1019 dated 15 / 11 / 1954. Mayoralty of the Capital ⟦line⟧
- 1 - Internal Regulations of Hebra Qadisha Introduction Chapter One Article One - These regulations shall be called the "Internal Regulations of the Hebra Qadisha Association". Article Two - This association has absolutely no relation to politics. Article Three - The purposes of this association are to carry out the preparation, shrouding, and burial of the deceased from members of the Mosaic community and to provide and manage the necessary supplies for that. Article Four - The center of the association is the headquarters of the presidency of the Israelite community in Baghdad, and it has a special seal with which all its transactions are sealed. Article Five - The association consists of the following: a - The General Assembly b - The Administrative Board. Chapter Two The General Assembly Article Six - A member of the General Assembly is considered to be a - Every Mosaic who has paid an affiliation fee of no less than 250 fils and an annual subscription fee of no less than 500 fils. b - Anyone who has provided assistance or service to the association and has been granted the right of honorary membership by the Administrative Board. c - The Head of the Israelite community in Baghdad and the members of the Lay Council or whoever takes their place or performs their duties are considered permanent members of the General Assembly. Article Seven - A person shall not be a member of the association if they are a - Under eighteen years of age. b - Convicted of bankruptcy and has not been legally rehabilitated. c - Under interdiction and the interdiction has not been lifted. d - Sentenced to imprisonment for a period of no less than one year for a non-political crime or convicted of a crime involving dishonor. e - Insane or demented. Article Eight - Membership of a member shall lapse when the conditions of membership no longer apply to them. Article Nine - The General Assembly shall hold its ordinary meeting in January of every year at the invitation of the Chairman of the Administrative Board once to audit and approve its budget, and the quorum is considered achieved by the presence of the majority of members in ordinary and extraordinary meetings, and when a quorum is not achieved the first time, the meeting is postponed for ten days, and at this time the quorum is considered achieved regardless of the number of members present, provided their number is not less than ten. Article Ten - The General Assembly shall be chaired by the Chairman of the Administrative Board or his deputy, and in their absence, the members present shall elect from among themselves someone to chair the meeting, and decisions shall be taken by a majority of votes, and in the event of an equality of opinions, the Chairman shall have two votes.
- 2 - Article Eleven - The Board of Directors may call the General Assembly to an extraordinary meeting when necessary or when it receives a written request signed by one-third of the members of the General Assembly ⟦line⟧ Article Twelve - Functions of the General Assembly ⟦line⟧ A - Electing the Board of Directors. B - Approving the annual budget. C - Considering matters referred to it by the Board of Directors. D - Considering matters related to amending or changing the internal bylaws of the association. Chapter Three ⟦line⟧ The Board of Directors ⟦line⟧ Article Thirteen - The Board of Directors consists of seven members elected by the General Assembly from among its members or from the founding members, provided that its president is a rabbi. Article Fourteen - The Board of Directors meets after its election to elect the Vice President, the Secretary, and the Treasurer from among its members. Article Fifteen - The Board of Directors meets under the chairmanship of the President or his deputy and is considered convened if attended by four of its members, and decisions are taken by a majority of those present, and in the event of a tie, the President has two votes. Article Sixteen - The Board of Directors shall keep a special book in which it records its decisions and the minutes of its meetings, and shall keep other records required by law. Article Seventeen - The term of the Board of Directors is one year, and if the number of its members decreases due to the resignation of some of them or for other reasons, the Board of Directors shall elect another member in his place from those specified in Article Thirteen within a period not exceeding one month. If three members of the Board of Directors resign at once in succession, the Board is considered dissolved, and the General Assembly meets to elect a new Board of Directors from its members to complete the previous term. Article Eighteen - If a member is absent for three consecutive sessions without a legitimate excuse, he shall be notified of the necessity of attending the fourth session, and if he fails to comply, he shall be considered resigned. Article Nineteen - Functions of the Board of Directors ⟦line⟧ A - Carrying out the association's work in accordance with its objectives stipulated in these bylaws. B - Appointing and dismissing workers and employees, and determining and increasing their salaries in accordance with the approved budget. C - Spending within the budget schedule ⟦line⟧ Chapter Four ⟦line⟧ Association Funds ⟦line⟧ Article Twenty - Financial resources on which the association depends ⟦line⟧ A - Member subscriptions ⟦line⟧ B - What is paid by the relatives and guardians of the deceased. C - Its properties and endowments. Article Twenty-One - The association may own such immovable property as it may take as its headquarters and what is necessary for it to achieve its purposes and management.
- 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
Lesson Schedule ⟦illegible⟧ First | Second | Third | Fourth | Fifth | Sixth Art Class | Geography | Zaki | Wahid | Faza' | Said Art Class | Raouf | Art | Jawdat | Faza' | Said Modernity | Zaki | Art | Faza' | Jawdat | Nouri History | Zaki | Education | Zaki | Raouf | Rashid | Nouri Raouf | Zaki | Faza' | Jawdat Saturday Sunday Monday ⟦illegible⟧
94 | ⟦illegible⟧ | 7/151 | 750 | ⟦illegible⟧ 95 | Majeed Saeed | 1/122 | 6 | Cotton entitlement 96 | Dawood Salman | 2/144 | 6 | From the tenth month to March / 54 97 | Jassim Mohammed Al-Khail | 2/144 | 5 | From mid-November to March / 54 98 | Rawsha Mohammed | 1/144 | 6 | December, January, February and March / 54 99 | Ismail Khudair | 28/147 | 170 | For the year March / 54 99 | Habib Ali Khadouri | 78/112 | 7 | February and March / 54 100 | Saleh Ali Al-Sabbagh | 6/112 | 750 | For five months February and March 101 | Khadouri Ahmed | 178/112 | 7 | For the mentioned contribution November, December, January, February 102 | Nasser Abbas | 160-161/140 | 5 | The remainder ⟦line⟧ Secondary lists 2 | Mohammed Ali Behnam | 52/12 | 20 | Remainder of the ⟦illegible⟧ request due on 11/27/54 11 | Haj Mahdi Rezaei | 52/14 | 60 | Remainder of the ⟦illegible⟧ request on 8/8/52 12 | Abdul Karim Aba Al-Zat | 54/14 | 10 | Remainder of the request 14 | Salim Abdul Latif | 124/14 | 57/500 | ⟦line⟧ 1 | Habib Moussa | 46/94 | 4 | Paid to him by Dawood Sassoon February and March 54 2 | Salman Shamoun | 46/141 | 4 | March / 54 4 | Salem Sadiq | 8/141 | 12 | The remainder 5 | Naji Mahdi | 8/141 | | From the annual fee ⟦illegible⟧ every month 750 fils 6 | Saleh Abdul Amir | 129/128 | 4500 | January, February and March / 54 Saouda Salman 1 | Jawdat Marji | 47/177 | 15 | Previous bail and contract renewal 2 | Krikor Kridis | 44/177 | 70 | For the new year's rent from 4/1/54
⟦illegible⟧ ⟦illegible⟧ 51 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ 52 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ 65 | Nazim Hamid | 150 | 100 / 50 / 5300 | December, January and February 54 | Estimated tax 4 Dinars 66 | Shir's Shop | 118 / 118 | 1 / 2 | Previous difference | ⟦illegible⟧ 67 | ⟦illegible⟧ | 122 / 148 | 9 / 500 | December, January and February 54 | ⟦illegible⟧ 73 | Salman | 56 / 152 | 2500 | March 54 | Estimated tax ⟦...⟧ 74 | Jalal Shanan | 144 / 772 | 45 | Until February 54 | Estimated tax 8 Dinars 75 | Mubarak Jawda | 58 / 147 | 2500 | Until March 54 | ⟦illegible⟧ 76 | ⟦illegible⟧ | 67 / 145 | 1 / 2500 / 2500 | Four months difference until March 54 | ⟦illegible⟧ 77 | Wahid's Shop | 67 / 148 | 850 / 2 / 2850 | January and February 54 | ⟦illegible⟧ 78 | Atiya ⟦...⟧ | 75 / 140 | 2500 | February 54 | ⟦illegible⟧ 79 | Ali Hussein | 25 / 147 | 2 | Until March 54 | ⟦illegible⟧ 80 | Hussein Ali | 72 / 147 | 2250 | July to the end | Non-payment by order of Al-Aziz 81 | Fadhil Abboud | 44 / 146 | 4 | January and February 54 | ⟦illegible⟧ 82 | Akla ⟦...⟧ | 149 / 148 | ⟦illegible⟧ | ⟦illegible⟧ | Estimated tax 83 | Mirza Ismail | 156 / 140 | 2 | Until February and March 54 | ⟦illegible⟧ 84 | Shakir the Butcher | 121 / 140 | 1500 / 1 / 1500 | Previous difference for Jan, Feb and March 54 | Rent 85 | Abed Ali | 158 / 140 | 2500 | February and March 54 | ⟦illegible⟧ 86 | Kadhim Issa | 160 / 140 | 2 | ⟦illegible⟧ | ⟦illegible⟧ 87 | Tawfiq Aziz | 160 / 140 | 2500 | February and March 54 | ⟦illegible⟧ 91 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ Number | Name | Dinar | Fils | Details | Remarks ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | 5 | Piston completion 17/1/54 | ⟦illegible⟧ | Subhi Saleh | 10/12 | 22 | Remainder of rent until January 54 | ⟦illegible⟧ | Shaul | 10/12 | 24 | Remainder of last year's rent until 31/12/53 | (Non-payment by order of the Secretary) ⟦illegible⟧ | Hamza Qasim | 10/105 | 7 | January February | (Regarding payment by order of the Secretary) ⟦illegible⟧ | ⟦illegible⟧ | 30/111 | ⟦illegible⟧ | Remainder of next year's rent | He has no contract and the front must be seized immediately 11 | ⟦illegible⟧ | 578 | 7 | Remainder of previous rent | Non-payment by order of the Secretary 14 | Khudhair al-Rusafi | 17 | 1 | Measuring dues 8/54 | 15 | Kadhim Jawad | 58 | 40 | Remainder of rice dues request on 20/8/54 | 17 | Abbas Kadhim | 60 | 5 | Expenses from the second month until January | Non-payment by order of the Secretary 18 | Yousef Saeed | 186 | ⟦illegible⟧ | Expenses of December 53 until January and February 54 | 19 | Muhammad Ali al-Talib | 46 | 21 | For measuring 10/8/54 | 20 | Abdul Razzaq Saleh | 67 | 4 | Expenses from two previous months until March 54 | 21 | Salman Abbas | 43 | 10 | Remainder of year's rent 1/8/54 | 22 | Shaul Noah Benjamin | 94 / 249 | 26 | Three installments due | Non-payment by order of the Secretary 23 | Eliyahu | 94 / 134 | 4 | Full year | Non-payment by order of the Secretary 24 | Kadhim Mardi | 94 / 249 | 1 | Remainder of February until March 54 | The rent increased by one Dinar starting from March 54 according to the prescribed tax 25 | Khudhair Mahmoud | 94 / 221 | 1 | Remainder of rent until 1/8/54 | 26 | Ridha al-Hassan | 94 / 217 | 13 | Rent ending 10/8/54 New year's rent | Non-payment by order of the Secretary 27 | Ibrahim Ahmed | 94 / 219 | 1 | Month of March 54 (increased by one Dinar according to prescribed tax) | 28 | Muhammad Amin | 94 / 225 | 9 | Remainder of rent ending 10/8/54 Balance | Non-payment by order of the Secretary 29 | Salman Abdul Amir | 94 / 194 | 6 | December, January, and February | Non-payment by order of the Secretary 30 | Abdul Amir Musa | 94 / 286 | 4 | January, February, and the month of March (Note: I doubled the rent because of the two shops and the aforementioned partner) | Non-payment by order of the Secretary 34 | Ahmed Murad | 94 / 244 | 15 | Rent increased to a Dinar according to the prescribed tax until the month of March 54 | Non-payment by order of the Secretary 38 | Yousef Eliyahu | 94 / 86 | ⟦illegible⟧ | For two previous installments until the year 10/8/54 | Non-payment by order of the Secretary 50 | Salman Qais | 94 / 226 | 11 | From April to February 54 | Non-payment by order of the Secretary
Ministry of Interior Directorate of Rights Baghdad Number - 17252 Date - 27 / 11 / 1954 To - Applicants for the establishment of the Hebra Kadisha Association Rabbi Sassoon Khadduri and his associates - Baghdad Subject / Establishment of an association With reference to your application submitted to us on 3 / 11 / 1954 Based on the authority vested in us pursuant to paragraph (b) of Article Six of the Associations Decree No. 19 of / 1954, we authorize you to establish an association in Baghdad under the name (Hebra Kadisha Association) provided that you follow the provisions of the aforementioned decree and the bylaws attached to your application after implementing the following in it:- 1 - Replacing the word (five) mentioned in Article 13 thereof with the word (seven). 2 - Replacing the word (three) mentioned in Article 15 thereof with the word (four). 3 - Replacing the phrase (four years) mentioned in Article 17 thereof with the phrase (one year). 4 - Deleting paragraph (b) from Article 20 thereof. 5 - Adding the phrase (The amendment shall not be effective until after the Ministry of Interior approves it) to the end of Article 28 thereof. In addition to the above, please invite the members of the association to a general meeting within one month from the date of this letter to elect an administrative board for it as required by Article Seven of the decree and inform us. Signature / Said al-Qazzaz Minister of Interior A copy of it to - Ministry of Social Affairs Directorate of General Social Services With reference to its letter No. 6427 dated 7 / 11 / 1954 Directorate of General Police With reference to its letter No. 8551 dated 8 / 11 / 1954 Governorate of Baghdad Province With reference to its letter No. 1519 dated 15 / 11 / 1954 Mayoralty of the Capital
- 1 - Internal Regulations of Hebra Qadisha Introduction Chapter One Article One - These regulations shall be called the "Internal Regulations of the Hebra Qadisha Association." Article Two - This association has absolutely no connection to politics. Article Three - The purposes of this association are to carry out the preparation, shrouding, and burial of the deceased from members of the Mosaic community, and to provide and manage the necessary requirements for that. Article Four - The center of the association is the headquarters of the presidency of the Israelite community in Baghdad, and it has a special seal with which all its transactions are stamped. Article Five - The association consists of the following: a - The General Assembly b - The Administrative Board. Chapter Two The General Assembly Article Six - A member of the General Assembly is considered to be: a - Every Mosaic who has paid an affiliation fee of no less than 250 fils and an annual subscription fee of no less than 500 fils. b - Anyone who has provided assistance or service to the association and has been granted the right of honorary membership by the Administrative Board. c - The head of the Israelite community in Baghdad and the members of the Lay Council or whoever takes their place or performs their duties shall be considered a permanent member of the General Assembly. Article Seven - A person shall not be a member of the association if they are: a - Under eighteen years of age. b - Convicted of bankruptcy and has not been legally rehabilitated. c - Under interdiction and the interdiction has not been lifted. d - Sentenced to imprisonment for a period of no less than one year for a non-political crime or convicted of a crime involving dishonor. e - Insane or demented. Article Eight - Membership of a member shall lapse when the conditions of membership no longer apply to them. Article Nine - The General Assembly shall hold its ordinary meeting in January of each year upon the invitation of the Chairman of the Administrative Board once to audit and approve its budget. A quorum is considered achieved by the presence of the majority of members in ordinary and extraordinary meetings. When a quorum is not achieved the first time, the meeting is postponed for ten days, and at this time the quorum is considered achieved regardless of the number of members present, provided their number is not less than ten. Article Ten - The General Assembly shall be chaired by the Chairman of the Administrative Board or his deputy. In their absence, the members present shall elect from among themselves someone to chair the meeting. Decisions are taken by a majority of votes, and in the event of a tie, the Chairman shall have two votes.
- 2 - Article Eleven - The Board of Directors has the right to call the General Assembly for an extraordinary meeting when necessary or when it receives a written request signed by one-third of the members of the General Assembly ⟦line⟧ Article Twelve - Functions of the General Assembly ⟦line⟧ A - Electing the Board of Directors. B - Approving the annual budget. C - Considering matters referred to it by the Board of Directors. D - Considering matters related to amending or changing the association's internal bylaws. Chapter Three ⟦line⟧ Board of Directors Article Thirteen - The Board of Directors consists of seven members elected by the General Assembly from among its members or from the founding members, provided that its president is a rabbi. Article Fourteen - The Board of Directors meets following its election to elect the Vice President, the Secretary, and the Treasurer from among its members. Article Fifteen - The Board of Directors meets under the chairmanship of the President or his deputy and is considered convened if attended by four of its members, and decisions are taken by a majority of those present, and in the event of a tie, the President has two votes. Article Sixteen - The Board of Directors shall keep a special book in which it records its decisions and the minutes of its meetings, and shall keep other records required by law. Article Seventeen - The term of the Board of Directors is one year, and if the number of its members decreases due to the resignation of some of them or for other reasons, the Board of Directors shall elect another member in his place from those specified in Article Thirteen within a period not exceeding one month. If three members of the Board of Directors resign at once in succession, the Board is considered dissolved, and the General Assembly meets to elect a new Board of Directors from its members to complete the previous term. Article Eighteen - If a member is absent for three consecutive sessions without a legitimate excuse, he shall be notified of the necessity of attending the fourth session, and in case of non-compliance, he shall be considered resigned. Article Nineteen - Functions of the Board of Directors ⟦line⟧ A - Carrying out the association's work in accordance with its objectives stipulated in these bylaws. B - Appointing and dismissing workers and employees, and determining and increasing their salaries in accordance with the approved budget. C - Spending within the budget schedule ⟦line⟧ Chapter Four ⟦line⟧ Association Funds Article Twenty - Financial resources on which the association depends ⟦line⟧ A - Membership subscriptions. B - What is paid by the relatives and guardians of the deceased. C - Its properties and endowments. Article Twenty-One - The association may own such immovable property as it may take as its headquarters and what is necessary for it to achieve its purposes and manage its structures
– 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 safe. 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 Chairman, 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 Chairman due to his absence or the impossibility of his performing the chairmanship, his deputy shall act in his stead in the aforementioned matters. Article Twenty-Six – The Board of Directors shall issue an annual report including revenues, expenditures, and the activities it has carried out, and copies of it shall be 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 and its revenues and expenditures. The Board of Directors must comply with the decisions of the aforementioned Council. Article Twenty-Eight – This bylaws is subject to amendment and change whenever necessity arises as stated in paragraph (d) of Article Eleven of these bylaws by a decision of two-thirds of the members present at a meeting held by the General Assembly, provided that this amendment is confirmed 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 confirmed by a decision of 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, including movable and immovable assets, shall be handed over to the administration of the Jewish Community in Baghdad. This association was founded by the following gentlemen | Iraqi Nationality | Age in years | Residence: Kurd al-Pasha 1 – Rabbi Sassoon Khedhouri, Acting Head of the Jewish Community | ” | 74 | ” 2 – Elias Menashi Agayreb, Insurance Company Agent | ” | 56 | ” Bustan al-Khass 3 – Naeem Ishaq Omair (Company Manager) | ” | 42 | ” Alwiyah 4 – Dr. Albert Rabie (Physician) | ” | 34 | ” Bustan Kubba 5 – Munir Menachem Mahlab (Merchant) | ” | 70 | ” Bataween 6 – Yusuf Shaul Khazam (Employee at the British General Supply Store) | ” | 54 | ” Orfaliyah 7 – Ibrahim Eliyahu Shashoua (Merchant) | ” | 57 | ” Alwiyah