Voices from the Archive

IJA 3322

Correspondence Regarding Wills, Estates, and Trusts of Community Members; Community Establishments Receiving Funds

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Description

These are documents from the Baghdadi Jewish Community. Included is correspondence regarding the wills, estates, and trusts of several wealthy community members (Sir Ezra David, Raphael Aaron Gubbay) and where their money is going within the community. Correspondence is between community leaders, family members, and attorneys regarding splitting up of money and receipts of receiving funds.

Metadata

Source
Iraqi Jewish Archive
Archive Reference
IJA 3322
Item Number
14599
Date
Approx. January 1, 1931 to December 31, 1940
Languages
Multiple Languages
Keywords
Albert David Sasson School, Al-Waṭanī School, Annotation, Attorney, Baghdadi Jewish Community, Bank of the East, Bengal, British Consulate, Burial Society, Calcutta, Charitable Sewing Society for Girls, Chief Rabbi, Correspondence, Crown Crest, Dar-el-Shifa/Refouah Pharmacy, Dorshe Tora Society, Endowment, Ezra Menahem Daniel, Ezra Sasson School, Financial, Hakham Sassoon Khedouri, Handwritten, Ḥevrah Ḳadishah, Hong Kong, India, Inheritance, Ink Stamp, Jerusalem, Jewish Hospitals Committee, Jewish Lay Council, Jewish Orphans Charity, Jewish Schools Committee, Jewish Shara’ – Court of Revision, Judeo-Arabic, Laura Khedouri School for Girls, Legal, Letterhead, London, Masooda Saliman School, Maternal Assistance Society, Meir Elias Hospital, Menahem S. Daniel's School, Menashi Sadka Trust for Poor Jewish Boys, Midrash Talmud Torah, Noam Elementary School, Nūrā’īl Primary School, Ottoman Bank, Ozer Dalim, President of the Jewish Community, Rahel Shamoon School, Rangoon, Raphael Aaron Gubbay, Receipt, Reemah Kadoorie Eye Hospital, Revenue Stamp, Salman H. Aboudi, Shamash Secondary School, Singapore, Sir David Ezra, Spiritual Council, Telegram, Tomkhe Tora Society, Typed, Waqf

AI Transcription, Pages 26-50

Archival unit 26

B01 · form / mixed
رقم ٥٦١
واصل ⟦line⟧ مسجلة ⟦line⟧
مضمونة الى ⟦line⟧ Pignani
ختم التاريخ فلس دينار قيمة الطوابع الملصقة (اذا كانت وجد) ⟦line⟧
Calcutta
قيد (رسالة) رقم ⟦line⟧ او المواد المضمونة ⟦line⟧
١٥/١٠/٩ ⟦line⟧ (رزمة) كما يقتضي الحالة ⟦line⟧ مضمونة بمبلغ قدره دينار (بالارقام)
بالحروف ⟦line⟧
اجرة النقل ⟦line⟧
الوزن بالكيلو ⟦line⟧
المأمور المنظم ⟦line⟧

B02 · marginalia / arabic
يقدم في ١٥/١١/⟦illegible⟧

B03 · stamp / unknown
⟦circular stamp with illegible text⟧

Archival unit 27

B01 · header / mixed
ועד הרוחני דעוב"י
בגדאד יע"א
المجلس الروحاني الاسرائيلي
في بغداد

B02 · form / mixed
الرقم: 10
التاريخ: 14 / 11 / 948

B03 · header / latin
COPY

B04 · paragraph / latin
Baghdad 9th December 1948.
Messrs. Orr, Dignam & Co.
29, Nataji Subhas Road,
CALCUTTA.

B05 · paragraph / latin
Dear Sirs,
I have the honur to acknowledge with thanks, receipt of your letter dated September 29th, 1948.
In view of the fact communicated to us, that the terms of the will enforce that the legacy due to charities in Baghdad, be invested in Sound Government Securities, we have no objection to act accordingly and it is suggested that Iraqi Government 4% loan be purchased with the sum left.
In case you approve this suggestion we beg you kindly to remit to us the sum bequeathed to act accordingly.

B06 · paragraph / latin
Yours Sincerely

B07 · signature / latin
Rabbi
Salman Hoogi Aboodi
PRESIDENT JEWISH SPIRITUAL
COUNCIL - BAGHDAD

Archival unit 28

10

14 / 11 / 948

COPY

Baghdad 9th December 1948.

Messrs. Orr, Dignam & Co.
29, Nataji Subhas Road,
CALCUTTA.

Dear Sirs,

I have the honur to acknowledge with thanks, receipt of your letter
dated September 29th, 1948.

In view of the fact communicated to us, that the terms of the will
enforce that the legacy due to charities in Baghdad, be invested in Sound
Government Securities, we have no objection to act accordingly and it is
suggested that Iraqi Government 4% loan be purchased with the sum left.

In case you approve this suggestion we beg you kindly to remit to us
the sum bequeathed to act accordingly .

Yours Sincerely

[Signature] Rabbi
[Signature] Salman Hoogi Aboodi
[Signature] PRESIDENT JEWISH SPIRITUAL
[Signature] COUNCIL - BAGHDAD

[Stamp] ⟦illegible⟧

Archival unit 29

B01 · header / mixed
ועד הרוחני דעוב"י
בגדאד יע"א
المجلس الروحاني الاسرائيلي
في بغداد
⟦line⟧

B02 · form / mixed
قسم: 2
الرقم: 22
التاريخ: 23/12/1948

B03 · paragraph / latin
Baghdad 21st December 1948
Messrs. Orr, Dignam & Co.
29, Netaji Subhas Road,
CALCUTTA.

B04 · header / latin
Estate : Sir David Ezra
⟦line⟧

B05 · paragraph / latin
Dear Sirs,
With reference to my letter dated November 14th, 1948, copy of which
enclosed herewith.
Your kind reply to my abovementioned letter has not been received yet
and I would be glad to be favoured with your views in this respect.

B06 · paragraph / latin
Yours Sincerely

B07 · signature / mixed
⟦signature⟧
Rabbi
Salman Hoogi Aboodi
PRESIDENT JEWISH SPIRITUAL
COUNCIL - BAGHDAD

B08 · stamp / mixed
הרב הראשי לעוב"י בגדאד יע"א
סלמאן חוגי עבודי
שנת התש"ז
رئيس حاخامي بغداد سلمان هوكي عبودي
CHIEF RABBI
SALMAN H. ABOUDI
BAGHDAD

B09 · paragraph / latin
Enclosures
⟦line⟧
Copy of my letter dated 14/11/48.

Archival unit 30

B01 · header / mixed
ועד הרוחני דעובי"י
בגדאד יע"א
Jewish Spiritual Council
BAGHDAD

B02 · form / latin
No.: 71
Date: 16th May 1949.

B03 · marginalia / mixed
رقم ٤٩/٧/١
٤٩/٨/١
٤٩/٨/١٥

B04 · paragraph / latin
Messrs. Orr, Dignam & Co.
29, Netaji Subhas Road.
CALCUTTA.

B05 · marginalia / latin
Orr
Dignam
Calcutta

B06 · marginalia / arabic
٤٩/٨/١٠
٥٠/٢/١١
⟦illegible⟧

B07 · header / latin
Estate : Sir David Ezra, decd.

B08 · paragraph / latin
Dear Sirs,
Your kind reply to our letter No. 35 dated January 16th, 1949,
(copy attached ) has not reached us yet and we would be grateful if
you could favour us with a reply at your earlier convenience.
Please accept our thanks.

B09 · paragraph / latin
Yours Sincerely,

B10 · signature / mixed
⟦signature⟧
Rabbi Salman H. Aboodi
PRESIDENT JEWISH SPIRITUAL
COUNCIL - BAGHDAD

B11 · marginalia / arabic
للحفظ

Archival unit 31

Copy of letter dated 15th November, 1948, received by Ottoman Bank,
Baghdad, from the National Bank of India, Bombay.
------------------------------------------------------------------------

[Marginalia] تقدم في ١٨ / ١١ / ٤٨
[Marginalia] رقم ⟦...⟧

The Ottoman Bank,
Securities Department,
Baghdad, Iraq.

Dear Sirs,

We are in receipt of your air mail letter of the 30th October
requesting us, on behalf of a local charitable institution, to forward
you a list of first class Government of India securities.

We communicated with our brokers and append for the information
of your constituent, a copy of a letter received from them :-

" We give below a list of Indian Govt. Securities for investment
of your client. The Loans are issued either in the form of promissory
notes of inscribed stock. No bearer bonds are issued.

| Loan | Current Rate | Approximate Redemption Yield. |
| 3% 1935-55 | Rs. 102- 1-0 | 2.56% |
| 3% 1959-61 | " 101- 2-0 | 2.88% |
| 3% 1966-68 | " 100- 0-0 | 3.00% |
| 3% 1970-75 | " 100- 0-0 | 3.00% |
| 3% Conversion 1986) or later ) | " 99- 6-0 | 3.03% |
| 4% 1960-70 | " 110-12-0 | 2.93% |

As the money market is tight, the loans have come down
recently and affords good opportunity for investment and we advise
long-dated as they give better yield. "

You will observe that our brokers have included in their
receommendations the 3% Government of India Loan 1953/55, mentioned
in your letter, along with current quotations and yield per cent.

The above recommendations are transmitted to you without
responsiblity on the part of this Bank of its brokers.

With regard to exemption from Indian income-tax in respect
of securities held in the name of a non-resident charitable
institution, we would advise that the holders of such securities
should apply to :

The Income Tax Officer,
Non-Residents' Refund Circle,
Hutments near Brabourne Stadium
Churchgate Station, Fort, Bombay.

The application should be accompanied with the following
documents :-

(1) A certified copy of the Constitution with the
Aims and Objects of the Institution and the
Trust Deed in Original or a certified copy
thereof (preferably certified by a Representative
of the Government of India.)

(2) A statement of the Institution's accounts,
together with the Balance Sheet and the Auditors'
Report for the immdiately preceding financial year.

and (3) Full particulars of the Securities.

[Signature] Yours faithfully,
[Signature] (Sgd.) ⟦...⟧ Manager.

Archival unit 32

B01 · form / mixed
رقم: ٢٧٤
واصل:
مسجلة: ⟦line⟧
مضمونة: ⟦illegible⟧ Dignon
فلس:
دينار:
قيمة الطوابع الملصقة (اذا كانت رزمة):
للمواد المضمونة: Calcutta
قيد (رسالة) وبطاقة (رزمة) كما تقتضي الحالة: مضمونة بمبلغ قدره دينار (بالارقام) ⟦line⟧
بالحروف: ⟦line⟧
اجرة الضمان: ⟦line⟧
الوزن بالحروف: ⟦line⟧
المأمور المستلم:

B02 · stamp / mixed
BOMAY
30 MAY
⟦illegible⟧

B03 · marginalia / latin
off

Archival unit 33

B01 · header / arabic
رقم ١٤٩

B02 · form / mixed
واصل: ⟦illegible⟧
معنونة: Dignari
فلس:
دينار:
قيمة الطوابع الملصقة (اذا كانت رزمة):
عنوان المضمون: Calcutta
مضمونة بمبلغ قدره دينار (بالارقام):
بالحروف: ⟦line⟧
اجرة الضمان: ⟦line⟧
الوزن بالحروف: ⟦line⟧

B03 · stamp / mixed
ختم التاريخ
24 JAN 49
بغداد ⟦illegible⟧

B04 · paragraph / arabic
قيد (رسالة) ربطة او
(رزمة) كما تقتضي الحالة

B05 · footer / arabic
المأمور المستلم

Archival unit 34

ועד הרוחני דעוב״י
בגדאד יע״א
Jewish Spiritual Council
BAGHDAD

No. <del>35</del>
Date 16th January 1949.

[Marginalia] تقدم في ١٦ / ١ / ٤٩
[Marginalia] ٢٧ / ١ / ٤٩

Messrs. Orr, Dignam & Co.
29, Netaji Subhas Road.
CALCUTTA

[Marginalia] ٥ / ٣ / ٤٩
[Marginalia] ١٥ / ١٢ / ٩٤٩
[Marginalia] ١٥ / ٤ / ٩٤٩

Estate : Sir David Ezra, decd.

Dear Sirs,
We are  in receipt of your esteemed letter No. SB/CM/E3/27316 dated
December 29th, 1948, contents of which have been carefully noted.

The Jewish Spiritual Council of Baghdad has no objection <del>of</del>to the desire
of Lady Ezra, the sole Executrix of the will of the late deceased, as to
invest the legacy money outside Iraq. Furthermore the Council will be glad
to hear the wish of Lady Ezra as to the country in which she desires that
the legacy money be invested.

Awaiting your  kind reply, pleace accept our thanks,

[Signature] Your Sincerely,

[Signature] سلمان حوجي

Rabbi
Salman Hoogi Aboodi
President Jewish Spiritual
Council - Baghdad

Archival unit 35

B01 · other / unknown
⟦line⟧

B02 · signature / mixed
⟦illegible⟧ ⟦...⟧ ⟦illegible⟧

Archival unit 37

B01 · paragraph / arabic
تركة المرحوم السير سلومون في جاوة

B02 · other / latin
N

Archival unit 38

- 3 -

2) The stocks or funds of any British Colony or dependency or any
foreign Government yielding at the date of investment at the then
market price interest not exceeding four and a half (4½) per cent
per annum.

3) Mortgage of property of Freehold or of lease hold (held for an
unexpired term of ninety-nine years at least) tenure.

12. All moneys and income which shall become payable to any person here-
under who is a minor may be paid to his or her guardian whose receipt
shall be a sufficient discharge to my trustee.

13. It is my express desire that my said son shall not marry any person
who does not profess the Jewish religion but nothing in this clause
contained shall be deemed to rescind or be construed to amount to a
rescindment or rescission of or to affect any of the trusts and
provisions herein contained.

14. If my said son Solomon Hai Sassoon shall die without issue or remoter
issue or his issue or remoter issue shall have become extinct and with-
out any brothers or half brothers him surviving then and on the
happening of such ⟦event⟧ the moneys share estate and interest which
he would have inherited otherwise shall become vested in my trustee
upon trust for distribution among the Jewish poor of Bagdad and for
other charities at the discretion of my trustee.

The foregoing draft having been prepared by me the said notary before
reading of same to the testator, the testator has again declared in the
presence of the witnesses the terms of his last will.

There upon in the presence of the witnesses this will was read by me to
the testator and after reading same I the notary asked the testator in
the presence of the witnesses whether what I had read was really his last
will and testament to which he replied in the affermative.

In witness whereof this deed.

Executed at Sourabaya, on the date before mentioned in the presence of
Johanna Maria Corrie van der Kop, typiste and Soedomo, notary's clerk,
both residing at Sourabaya as witnesses who have signed this deed immediate-
ly after the reading thereof together with the appearer and me the said
notary.

Done with one marginal reference, two erasures or one addition.

[Signature] (signed) S. Solomon.
[Signature] (signed) J.M.C.v.d.Kop.
[Signature] (signed) Soedomo.
[Signature] (signed) Bek.

Archival unit 39

- 2 -

share of Broker's Commission on the sale or purchase of ⟦invesments⟧;
but where no such share of the Broker's Commission is received a
charge of one quarter percent on the capital sum invested or realised
shall be made, and the Bank shall also be entitled to remuneration
(free from duties and as a first charge on my estate) in accordance
with the Bank's scale of ⟦Tees⟧ being in force at the date of this my
will or such other scale (⟦ifany⟧) as may be arranged by special written
agreement between the Bank and me. And I further declare that if at the
time of my death the business of the Bank shall have been transferred
to or incorporated with that of any other Bank this will shall be read
and construed as if the name of such other Bank were substituted for
that of the Bank throughout.

8. I give devise and bequeath all the rest and residue of my estate what-
soever and wheresoever situated unto my trustee to sell call in and
convert into money all such part of my estate as shall not consist
of investments of the nature hereinafter authorised.

9. Subject to the payment of my debts, funeral and testamentary expenses
and legacies and any duties payable on any legacy bequeathed free of
duty, I direct that my trustee shall invest in manner hereinafter
authorised the proceeds of the said sale ⟦colling⟧ in and conversion
and stand possessed of such investments and of such parts of my estate
as shall at my death consist of such investments as afore said (here-
inafter called "my residuary trust fund") upon the following trusts:

1) Upon trust, out of the annual produce thereof to pay and ⟦annicity⟧
to my son Solomon Hai Sassoon of guilders three thousand a year as
long as he shall be un married, and after his marriage of guilders
four thousand two hundred a year, payable in equal monthly instal-
ments, for a period extending from the day of my death until my
said son shall have reached forty-five years of age, and to accu-
mulate any surplus income remaining after payment of the said
annuity at compound interest.

2) And when my said son shall have reached the age of forty-five, upon
trust to pay both capital and income and accumulated income to my
said son absolutely.

3) Provided nevertheless that in case my said son shall die in my life-
time or before he shall have reached forty-five years of age, leaving
issue living at my death or at the time when my son would have
reached the age of forty-five, such issue shall stand in the place
of my said son so dying and take equally between them if more than
one the residuary trust fund which my said son so dying would have
taken if he had survived me or been living upon his reaching forty-
five years of age.

10. I declare that notwithstanding the direction contained in ⟦paragrahs⟧
8 and 9 hereof my trustee may postpone the sale calling in and con-
version and retain all or any part of the investments in the same state
as they are at my death for such period as it may in its absolute dis-
cretion deem fit notwithstanding that it may be of a wasting specula-
tive or reversionary nature and that pending such sale calling in and
conversion the whole of the income of property actually producing
income shall be applied as from my death as income.

11. I direct that any monies liable to be invested by my trustee may be
invested in the name of my trustee in any of the following forms of
investments with liberty to vary and transpose the same from time to
time via:

1) Any of the investments for the time being allowed by English law
for the investment of trust funds.

2)

Archival unit 40

Vrij van zegel.
COPY.
No.2.
W I L L

This day, Thursday, the first of June nineteen hundred and thirty nine.
There appeared before me, Jan Willem Bek, by order of the Director of Justice dated the ninth of June nineteen hundred and thirty seven number B 12/5/7, acting notary public at Sourabaya in the presence of the witnesses hereinafter named and known to me notary:
Sassoon Solomon, merchant, residing in Sourabaya, and ⟦known to me no-⟧ tary, according to his declaration born in Bagdad in the ⟦year⟧ eighteen hundred and seventy-seven.
Which appearer being desirous to dispose of his estate, has declared to me notary, in the absence of the witnesses, the terms of his last will, according to which declaration I the notary have made a composition and have made written as follows:
1. I revoke and annul all previous wills and testamentary dispositions made by me.
2. I state that I have previously given several gifts to my daughter Mary Sassoon to a total amount of about a hundred thousand guilders, which must be considered to be given on account of her share in my estate, so that she shall have no right or claim whatsoever in my estate and consequently I disinherit her.
3. I further state that the properties of the "Bouw Maatschappij Regertesselaan", of which the shares belong to my daughter Mary, are mortgaged to "Nederlandsch Indische Escompto Maatschappij N.V." as a security for my debts to the said Nederlandsch Indische Escompto Maatschappij N.V. and I direct my trustee hereinafter named out of my estate to pay off the debts for which the said properties are mortgaged as soon as possible, in order to get those properties free from mortgage.
4. I do give and bequeath free of any duties to Mistress Hilda Cohen a sum of guilders twenty five thousand, cash, together with a monthly rent of guilders two hundred and fifty, from the date of my death up to date of payment to her of that capital.
5. I do give and bequeath to my trustee a sum of guilders five thousand upon trust to distribute the same at its discretion among the Jewish poor of Bagdad.
6. I do give and bequeath to my wife Florence Rimmer, who has left my protection and is now living apart from me the sum of ten guilders and no more.
7. I appoint the Chartered Bank of India, Australia and China (hereinafter called "The Bank") to be Executor and trustee of this my will granting to my executor all right power and authority which can be connected to the executorship, especially the right to take possession of my whole estate and effects, real and personal of which I may die possessed or be entitled to; and I declare that the Bank may in either such capacity act by its proper officer or officers or may employ and pay a Solicitor, Broker or any other Agent to transact all or any business required to be done (including the receipt and payment of money); and I further declare that the Bank may (without being liable to account for any profit there by made) retain as banker on current account or deposit account or advance all moneys necessary or convenient to be retained as aforesaid or advanced in connection with my estate on such terms as the Bank would reasonably make with a customer of the Bank under similar circumstances and also may retain for its own use the customary

share

Archival unit 41

Mr. ⟦...⟧. ZEYDNER
Mr. G. WITSEN ELIAS
Mr. J. ANDRÉ JANSMA
Mr. P. F. C. VAN GEER
Mr. TJIOE BIAN HING
Advocaten
Telefoon Noord { 7
{ 1381

SOERABAIA, 7th Januari 1948.
Kembang Djepoen 168.
No. 86/S.1.
Verzoeke bij beantwoording
datum en nummer te vermelden.

To the
CHIEF RABBI (CHADRAMBASHI),
BAGDAD - Iraq.

BY AIRMAIL

Dear Sir,

One of my clients, SASSOON SOLOMON, born in Bagdad
in the year of 1877 and resident of Sourabaya (Java) for over
forty years, died during the Japanese occupation and left an
estate valuing several hundredthousands N.E.I.-guilders. He
made a Will in the year 1939, of which enclosed I send you a
copy for perusal. His only heirs are his daughter and son,
both of age.

I would appreciate to receive your advice regarding
the law of succession used in Iraq resp. Bagdad, and especial-
ly about the following questions:

a. How should the estate be divided when the deceased should
not have made a Will?
b. Is this Will valid and should it be effected, even against
the will of the daughter?
c. If question b is answered negatively, in which way is the
Will invalid?

For your kind information in the name of both heirs
I thank you in advance.

[Signature] Yours faithfully,
[Signature] ⟦signature⟧
[Signature] J. André Jansma.

Encl.-1-
J/L

[Stamp] رئاسة الطائفة الاسرائيلية
[Stamp] بغداد
[Stamp] رقم عام ⟦502⟧
[Stamp] التاريخ ⟦22/2/48⟧

Archival unit 42

[Marginalia] لجنة ⟦...⟧
[Marginalia] ٩٤٨/٣/١٥

C O P Y
No 599
, 3rd March, 8.

Mr. J. Andre Jansma,
Kembang Djepoen, 168,
S O E R A B A I A .

Dear Sir,

In reply to your letter of the 7th January,
1948, please note that I have submitted the case, with
the copy of the Will, to the Advocate Mr. Selim Isaac,
of Samawal Street, Baghdad, who will be in correspon-
dence with you on the subject immediately.

Yours faithfully,

[Signature] President,
[Signature] The Jewish Community, Baghdad.

[Marginalia] ⟦KH⟧

ترجمة

السيد J. اندري جانسما
سورابايا - جافا

بعد التحية

جواباً لكتابكم المؤرخ في ٧ / ١ / ٤٨
أرجو اعلامكم بأني قد أحلت القضية مع ⟦صورة⟧
من الوصية الى السيد سليم اسحق المحامي
في شارع السموأل - بغداد
الذي سيكتب اليكم حالاً
حول الموضوع

وتفضلوا بقبول الاحترام

[Signature] الرئيس
[Signature] رئيس الطائفة

٤٨/٣/٣

[Stamp] <del>⟦illegible⟧</del>
[Stamp] <del>⟦illegible⟧</del>

Archival unit 43

ترجمة كتاب المحامي ج . اندري جانسما الموجه الى الحاخامباشي في بغداد

المحامي ج . اندري جانسما
سورابايا ٧ / ١ / ١٩٤٨

الى الحاخامباشي - بغداد - عراق

بعد التحية

ان احد زبائني ساسون سولومون المولود في بغداد سنة ١٨٧٧
والمقيم في سورابايا (جاوة) لمدة تناهز الـ ٤٠ سنة قد توفي خلال الاحتلال
الياباني وترك تركة تبلغ بضعة مائة الف (كيلدر) وقد كتب وصية في سنة
١٩٣٩ المرفق صورة منها طيا للاطلاع عليها ان ورثته الوحيدين هم بنته
وابنه وكليهما راشدون .

وسوف اكون في غاية الامتنان لو تفضلتم باعلامي عن رأيكم بشأن قانون
الميراث المتبع في العراق وخاصة بشأن الاسئلة التالية :-

أ - كيف تقسم التركة عندما لا يوجد وصايا للمتوفي .

ب - هل تكون هذه الوصية نافذة المفعول وهل يجب تنفيذها
حتى ولو خلاف رغبة البنت .

ج - عند الاجابة على السؤال "ب" بالنفي ففي اي حالة تكون
الوصية نافذة المفعول .

واني اشكركم سلفا باسم الوارثين بشأن المعلومات التي ستزودونا
بها ودمتم !

[Signature] المخلص
[Signature] ج . اندري جانسما

ع

Archival unit 44

B01 · header / arabic
بغداد في ٤٨/٢/١٥
نسخة الدائرة
١٩٤٨/٢/١٦

B02 · paragraph / arabic
حضرة الفاضل الاستاذ سليم اسحق المحامي المحترم
بعد التحية
ارفق طيا اصل الكتاب الوارد الينا من المحامي ج . اندري جانسما
في سورابايا بشأن تركة المرحوم ساسون سولومون راجيا حضرتكم التفضل
بموافاتنا بمطالعتكم بشأنه فيما يتعلق باحكام قانون الميراث العراقي وتفضلوا
بقبول فائق الشكر سلفا مع مزيد الاحترام ؛

B03 · signature / arabic
المخلص
رئيس الطائفة

B04 · marginalia / arabic
للحفظ باضبارة خاصة

B05 · other / arabic
ع .

Archival unit 45

S E L I M   I S A A C ,
ADVOCATE
SAMAWAL STREET,
BAGHDAD.
-------

Baghdad, 1st March, 1948.

1- PRELIMINARY:-

a) The Mahommedan Succession Law - of the Sunnite Sect, is the same
Succession Law for the Christian and Jewish Communities in Iraq.

b) The Children of the deceased, as heirs, deserve to the Estate in
proportion of two parts to son and one part to daughter.

c) Any Will against the Succession Law is unvalid; the Testator cannot
deprive his heirs of their legal heirship.

d) Bequeath to Charity and to a man who is not heir is valid, but to
a limit of the third of the Estate, not further, even if the bequest
of the Testator is beyond the third of the Estate.

e) Any gift made by the Testator, when living, to a man could not
be accounted as being part of the share of the said man from the
Estate when he becomes heir.

f) The heirs, if they are majors, have the right to take possession
of the Estate immediately. Any condition made by the Tastator of
guardianship, trusteeship, administration and Control of the Estate
is unvalid, if it is against the will of the heirs.

2- Reply to the question regarding the succession of the late Sassoon
Salomon of Soerabaia, according to the Iraqi Succession Law, which is
applicable for the Jews also in Iraq, and the relative preliminary
points mentioned above, is as follows:-

a) The Estate should be divided between his heirs, his daughter⟦...⟧ and
Son, in the proportion of two parts to his son and one part to his
Daughter.

b) ⟦The⟧ Will in question is valid only concerning the two points, 4
and 5 of the Will. Regarding the bequest to Mistress Hilda Cohen
and the bequest to the Jewish poor of Baghdad. These bequests
are valid because they are, as it seems, under the third value
of the Estate. All the remaining points and details of the Will
are legally unvalid and should not be effected.

c) The legal points mentioned in the preliminaries above show the
reason of the unvalidity pointed pointed out in para (b).

Archival unit 46

SELIM ISAAC
ADVOCATE
SAMAWAL STREET,
BAGHDAD.
⟦line⟧

Baghdad, 3rd March, 1948.

Mr. J. Andre Jansma, Advocate,
Kembang Djeposen, 168,
SOERABAIA.
⟦line⟧

Dear Sir,

His Reverence, the President of the Jewish Community
of Baghdad has submitted to me for legal consultation your letter
addressed to him dated the 7th January, enclosing a copy of the
Will of the late Sassoon Salomon.

On the request of His Reverence, I have studied the
case minutiously according to the Iraqi Succession Law and I have
the honour to send you herewith the requested reply and the rela-
tive preliminary legal points which serve to indicate the legal
way on the subject.

Please acknowledge receipt and remit to me £.5/- as
legal consultation fee.

[Signature] Yours faithfully,

[Signature] SELIM ISAAC

C.C. to His Reverence, the President of the Jewish Community, Baghdad

Archival unit 47

B01 · header / arabic
رقم ٥٤

B02 · stamp / mixed
BAGHDAD
7 MAR. ⟦illegible⟧
بغداد

B03 · form / mixed
واصل ⟦line⟧
مصدرها الى ⟦line⟧ J. Andre,
عام التاريخ ⟦line⟧ Jansma
قيمة الطوابع الملصقة (اذا كانت يوجد ⟦line⟧
مواد المحتويات ⟦line⟧
قيد في سجلات ⟦line⟧ Soerabaja
(دفعة) كما تقتضي الحالة ⟦line⟧
Java ⟦line⟧
الوزن بالغرامات ⟦line⟧
اسم المستلم ⟦line⟧

B04 · marginalia / latin
H

B05 · signature / unknown
⟦signature⟧

Archival unit 48

Certified under section 42.Stamp Act.that the
proper stamp duty of Rs.15/-(Rupees fifteen
only) has been paid on this instrument under
article 64.Schedule I of the said Act by the
Official Trustee.Burma.

Rangoon                         sd.Illegible
The 6th July 1925.                   Collector

THIS INDENTURE made the eighth day of May 1923 BETWEEN MAURICE
ABRAHAM RAEBURN of Villa Palmosa II-Menton in the Province of Alpes
Maritimes in the Republic of France Retired Merchant(hereinafter
called"the Settlor") of the one Part and THE PUBLIC TRUSTEE OF
RANGOON BURMA India(who and whose successors in Office are hereinafter
referred to as"the Sole Trustee")of the other Part:

WHEREAS the Settlor is desirous of placing in the hand of the
Trustee 3 1/2% India Government Stock of the nominal value of
35.000 Rupees the income of which is to be applied for the purposes of
the trust hereinafter mentioned and for the purposes of such trust
the Settlor will transfer immediately after the execution of these
presents into the name of the Trustee the said Stock and deliver to
the Trustee the scrip relating thereto NOW THIS INDENTURE WITNESSE⟦...⟧
and IT IS HEREBY DECLARED as follows.

1. The Settlor will transfer to the Trustee immediately after the
execution of these presents India Government 3 / 1/2% Stock of the
nominal value of therty five thousand Rupees (35.000 Rupees) (which
Stock and the Investments for the time being representing the same
are hereinafter referred to as"the said trust fund") and for the
purpose of effecting such transfer will sign and execute all necessary
transfers and documents to the intent that the said trust fund shall ⟦...⟧
stand in the name of the Trustee and that he shall be entitled to
the income thereof:

2. The Trustee shall stand possessed of the said Trust fund UPON
TRUST to apply the income as hereinafter provided and upon the
conditions and subject to the stipulations and direcions herein
contained and in the Schedule hereunder written and uponthe maturity
of the present 3 1/ 2% India Government Stock to reinvest the fund
in similar Trust Securities:

3. The Trustee shall out of the income of the said Trust fund
pay for the further and continued education of poor boys brought
up and educated in the Jewish Faith whose parents by reason of
indigent circumstances shall be unable to provide for the further
and continued education of such boys with the object of affording
to them the advantages of further and contined education and in
accordance with the stipulations and directions set out in the
Schedule hereto:

4. IF and when it shll happen that in the opinion of the Trustee
there are no boys available for the benefits of the trust hereby
created or if the payments in respect of the number of boys available
shall not exhaust the income of the Trust fund the Trustee shall
invest (subject to the stipulation and direction contained in the
Schedule) the unapplied or surplus income as the case may be at
the end of each year in Trustee Securities and add the same to
the said Trust fund with a view to increasing the capital thereof
and such unexpended income as may be added to Capital must never
be withdrawn and used as income:

5. The Trustee shall at the expense of the said Trust Fund or
the income thereof make all such applications as it may be necessary
to make out as he shall in his discretion think it advisable to
make for rapayment of any sums which may be recoverable in
respect of over-payments or deductions from interest or dividents
on the Trust Fund on account or Income-tax or any other State Tax:

Archival unit 49

B01 · marginalia / latin
D

B02 · paragraph / arabic
وقفيه منشي صدقه في رانكون

Archival unit 50

[Stamp] Certified under section 42.stamp Act.that the
[Stamp] proper stamp duty of Rs.15/-(Rupees fifteen
[Stamp] only) has been paid on this instnument under
[Stamp] article 64.schedule I of the said Act by the
[Stamp] Official Trustee.Burma.
[Stamp] sd.Illegible
[Stamp] Collector

Rangoon
The 6th July 1925.

THIS INDENTURE made the eighth day of May 1923 BETWEEN MAURICE
ABRAHAM RAEBURN of villa Palmosa II-Menton in the Province of Alpes
Maritimes in the Republic of France Retired Merchant(hereinafter
called"the settlor") of the one part and THE PUBLIC TRUSTEE OF
RANGOON Burma India(who and whose successors in Office are hereinafter
referred to as"the sole Trustee") of the other part:

WHEREAS the settlor is desirous of phacing in the hand of the
Trustee 3 I/2% India Government stock of the nominal value of
35.000 Rupees the income of which is to be applied for the purposes of
the trust hereinafter mentioned and for the purposes of such trust
the settlor will transfer immediately after the execution of these
presents into the name of the Trustee the said stock and deliver to
the trustee the scrip relating thereto NOW THIS INDENTURE WITNESSETH
and IT IS HEREBY DECLARED as follows.

1. The settlor will transfer to the Trustee immediately after the
execution of these presents India Government 3/1/2% stock of the
nominal value of therty five thousand Rupees (35.000 Rupees) (which
stock and the Investments for the time being representing the same
are hereinafter referred to as"the said trust fund") and for the
purpose of effecting such transfer will sign and execute all necessary
transfers and documents to the intent that the said trust fund shall ⟦...⟧
stand in the name of the Trustee and that he shall be entitled to
the income thereof :

2. The trustee shall stand possessed of the said Trust fund UPON
TRUST to apply the income as hereinafter provided and upon the
conditions and subject to the stipulations and direcions herein
contained and in the schedule hereunder written and uponthe maturity
of the present 3 1/2% India government stock to reinvest the fund
in similar trust securities:

3. The Trustee shall out of the income of the said Trust fund
pay for the further and continued education of poor boys brought
up and educated in the Jewish Faith whose parents by reason of
indigent circumstances shall be unable to provide for the further
and continued education of such boys with the object of affording
to them the advantages of further and contined education and in
accordance with the stipulations and directions set out in the
schedule hereto:

4. IF and when it snll happen that in the opinion of the Trustee
there are no boys available for the benefits of the trust hereby
created or if the payments in respect of the number of boys available
shall not exhaust the income of the trust fund the Trustee shall
invest (subject to the stipulation and direction contained in the
schedule) the unapplied or surplus income as the case may be at
the end of each year in Trustee securities and add the same to
the said trust fund with a view to increasing the capital thereof
and such unexpended income as may be added to capital must never
be withdrawn and used as income:

5. The Trustee shall at the expense of the said Trust fund or
the income thereof make all such applications as it may be necessary
to make out as he shall in his discretion think it advisable to
make for repayment of any sums which may be recoverable in
respect of over-payments or deductions from interest or dividents
on the trust fund on account of Income-tax or any other State Tax: