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

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

AI en Translation, Pages 176-200

Page 176

C | Iraq / 10 /
‘IRAQ GOVERNMENT | Government of Iraq
Department of Posts and Telegraphs. | Department of Posts and Telegraphs
Please refer to this number when inquiring about this telegram
Please quote this number in any enquiry regarding this message:
No......... Number: 5591
Received at........................ Telegram received at: 1725 27/1/41
Office Stamp
Office Stamp
Telegraph
27 JAN 41
TELS.
BAGHDAD
Class prefix, Office of origin, Serial No., No. of words, Date of handing in, Code, Service Instructions.
BD2517/BG JERUSALEM XX 13 XX 27 XX⟦...⟧ 1142
LC RABBI SASSOON KADOORY BAGHDAD
PREPARING EVERYTHING WILL CABLE TRAVEL DAY
ADVOCATE LANIADO
Preparing everything necessary and I will cable you on the day of travel
Advocate Laniado

Page 177

Form No. 3.
OFFICE OF THE OFFICIAL TRUSTEE OF BENGAL.
Telegraphic Address :
NEW SECRETARIAT BUILDINGS,
TRUSTEE, CALCUTTA.
1, COUNCIL HOUSE STREET,
Telephones :
CALCUTTA.
OFFL. TRUSTEE'S NO.—CAL. 1612.
The 6th January, 1941.
DY. OFFL. TRUSTEE'S NO.—CAL. 1996.
Trust: under the Will of R.A.Gubbay.
Subject: Re:-Jewish Charitable Institutions in Bagdad.
No.: 142
N.B.—Please quote fully the following reference ::
Enclosures :: nil
Dear Sir,
I write to acknowledge receipt of your letter of the 11th December last.
Mr.C.Carey Morgan, my predecessor in office made the distribution of the
one-fourth share of the residuary estate of the above deed among certain Jewish -
Charitable Institutions in Jerusalem. I have also made the distribution of another
one-fourth share among certain Jewish Charitable Institutions in Calcutta.
Owing to the prevalence of the war the Exchange Control Authorities
here have imposed certain restrictions upon remittances out of this country. In
view of this, I have not yet decided which of the Jewish Charitable Institutions in
Bagdad are most deserving. Besides it a very difficult task to select the most
deserving cases out of 32 applications received by this office from Jewish Chari-
table Institutions in Bagdad. This work of selection proves more difficult because
of the distance and meagre details of the sphere of activities supplied in some
cases. I shall be much obliged if you can render me any assistance in this matter.
Yours faithfully,
⟦B.P. Moore⟧
Offl. Trustee of Bengal.
To
The President,
The Jewish Lay Council,
Bagdad.
A.U.
14/1
15/1
⟦To the President of the Lay Council⟧
⟦Bagdad⟧
⟦Regarding the will of R. A. Gubbay⟧
⟦Jewish Charitable Institutions in Bagdad⟧
⟦He requests assistance in choosing the institutions⟧
⟦deserving from among 32 applications⟧
⟦that reached his office⟧
⟦due to the long distance and lack of information⟧
⟦about their activities⟧

Page 178

No 6340
Baghdad 27th February 1941.
To
Advocate Laniado Esq,
Jerusalem.
Dear Sir,
Ref. your second Tel. of the 27th ultimo.
I have to inform you that we are still waiting your arrival
in Baghdad. I wish to emphasise that this case is very impor-
tant and it requires to be settled most urgently. Therefore
we shall be much obliged if you will kindly inform us when you
shall be able to proceed to Baghdad.
Hoping for an early reply, please accept ⟦our⟧ best regards.
Yours faithfully.
⟦ust⟧
President
The Jewish Community,
Baghdad.
The Translation
The respected Advocate Laniado
Ref. to your second telegram dated 27th ultimo
I would like to inform you that we are still waiting
your arrival to Baghdad and I wish to emphasize
to you that this case is very important
and needs to be resolved quickly. Therefore
we would be most grateful if you would kindly
inform us of the date of your arrival to Baghdad.
Waiting for your reply, please accept our sincere
best wishes.
President of the Israelite Community

Page 179

Telegraph / 10
C
Government of Iraq
‘IRAQ GOVERNMENT
Department of Posts and Telegraphs
Department of Posts and Telegraphs.
Please refer to this number when inquiring about this telegram
Please quote this number in any enquiry regarding this message: No. 505 Number
Office Stamp
Office Stamp
Baghdad
Telegraph
10 MAR 41
TELS.
BAGHDAD
The telegram was received at ⟦signature⟧ Received at
Class prefix, Office of origin, Serial No., No. of words, Date of handing in, Code, Service Instructions.
JERUSALEM BD824/1 8 9 1130
LC RABBI SASSOON KADOORI BAGHDAD.
LEVAING .
ADVOCATE LANIADO .
Rabbi Sassoon Kadoori - Baghdad
Leaving
Advocate Laniado

Page 180

⟦checkmark⟧
Baghdad 18th March 1941.
David J. Cohen Esqr,
6 Mangoe Lane
Calcutta.
Dear Sir,
This is to introduce to you Mr. M. Laniado, advocate of
Jerusalem who will proceed to Calcutta and approach the Official
Trustee of Bengal regarding the share of Baghdad from the bequest
of R. A. Gubbay.
We shall be much obliged if you will kindly help him in his
negociation with the Official Trustee.
Our Proposal is that a committee composed of the most notable
of our Community shall recommend a limited number of institutions
which are more needy to benefit from the said legacy.
The situation of the institutions here are now very bad and
we hope that with the help of God and your help we shall have the
money before Passover.
Thanking you in anticipation
We remain sincerely yours.
⟦E M Tawfik⟧
President
The Jewish Lay Council
Baghdad.
⟦S Kadoorie⟧
President
The Jewish Community
Baghdad
Lay Council - Baghdad
The Lay Council
of the Israelite Community
THE JEWISH LAY COUNCIL
Presidency of the Community - Baghdad
Presidency of the Mosaic Community in Baghdad
SASSOON KADOORIE
BAGHDAD
1933
PRESIDENT OF THE JEWISH COMMUNITY

Conditions under which telegrams are accepted
(1) This administration is not responsible for any delay, error, or non-delivery that may occur
(2) The sender of the telegram may request the delivery office to investigate phrases or
words whose correctness is suspected upon payment of the necessary fees, and the fee shall be refunded if it is proven
that the phrases or words in question were not transmitted correctly.
(3) This form must be attached to any inquiry regarding this telegram.
(To prevent errors, telegrams must be written clearly and legibly).
CONDITIONS UNDER WHICH TELEGRAMS
ARE ACCEPTED.
(1) This Department declines responsibility for delays, errors and non-
delivery.
(2) The addressee of this telegram can by application at the delivery office
obtain, on paying the necessary charges, the verification of doubtful
passages or words.
The charge is refunded if it should prove that the passages or words
in question were inaccurately transmitted.
(3) This form must accompany any enquiry respecting this telegram.
To prevent mistakes messages must be legibly written.

Page 181

Baghdad 18th March 1941.
Sir David and Lady Ezra Esqrs.
3 Kyd Street.
Calcutta.
Dear Madam and Sir,
This is to introduce to you Mr. M. Laniado, advocate of Jerusalem
who will proceed to Calcutta and approach the Official Trustee of Ben-
gal regarding the share of Baghdad from the bequest of R. A. Gubbay .
We shall be much obliged if you will kindly help him in his nego-
ciation with the official Trustee.
Our proposal is that a committee composed of the most notable
of our Community shall recommend a limited number of institutions which
are more needy to benefit from the said legacy .
The situation of the institutions here are now very bad and we
hope that with the help of God and your help we shall have the money
before Passover.
Thanking you in anticipation
We remain sincerely yours.
⟦Signature: E Dangoor⟧
President
The Jewish Lay Council
Baghdad .
Sasson Kadoori
President
The Jewish Community,
Baghdad .
⟦Circular stamp, faded text⟧
Sasson Kadoori
Head of the Jewish Community - Baghdad
Sasson Kadoori
President of the Jewish Community in Baghdad
SASSON KADOORI
PRESIDENT OF THE JEWISH COMMUNITY
BAGHDAD
1933

Page 182

Baghdad 18th March 1941.
C.T. Moore Esqr,
Official Trustee of Bengal
1. Council House St.
Calcutta.
Sir,
Ref. your letter No. 142 dated 6th January 1941.
This is to introduce to you Mr. M. LANIADO, advocate of Jerusalem
who will approach you on behalf of our charitable institutions of Bagh-
dad regarding the bequest of the late Raphael Aaron Gubbay.
In order to assist you in this matter we intend to follow the system
agreed by Mr. Morgan for the share of Jerusalem from the above bequest
that is to say a committee composed of the most notable members of our
Community and representatives of Institutions shall recommend to you
a limited number of Institutions which in their opinion are more needy
or prefered to benefit from the said Legacy.
The same thing has been done for Jerusalem when a number of 13 ins-
titutions out of 114 institutions have been selected by a committee
composed of the Chief Rabbi and President of Jewish Community and reco-
mended to the Official Trustee who has approved the list and remitted
the money to the institutions through the said committee .
We propose a Committee consisting of the following :
1) Chief Rabbi SASSOON KADOORI.
President of the Jewish Community.
2) ELIE HAYIM TAWFIK.
President Jewish Lay Council.
3) Representative of the Jewish Hospitals Committee.
4) Representative of the Jewish Schools Committee.
5) Mr. EZRA MENAHEM DANIEL member of SENATE.
6) Mr. JUDA ZELOOF ex-member of PARLIAMENT.
7) Mr. MENACHI SALEH.
⟦illegible⟧
⟦illegible⟧

Page 183

- 2 -
The said Committee shall be able to get the recommendation of the
British Consul or British Ambassador in Baghdad regarding its propo-
sals in general.
Mr. Laniado will represent us and decide the matter with you.
Yours faithfully,
⟦S. Khedouri⟧
President
The Jewish Community,
Baghdad
⟦Ezra Laniado⟧
President
The Jewish Lay Council
Baghdad.
The Lay Council - Baghdad
The Lay Council
of the Israelite Community
in Baghdad
in 1930
JEWISH LAY COUNCIL, BAGHDAD.
Sasson Khedouri
Sasson Khedouri
President of the Israelite Community in Baghdad
SASSON KHEDOURI
BAGHDAD
1933
PRESIDENT OF THE JEWISH COMMUNITY

Page 184

Presidency of the Jewish Community
in Baghdad
Telephone Number 531
Number ::
Date ::
Subject ::
Baghdad 18th March 1941.
M. Laniado Esqr,
Baghdad.
Sir.
We beg to hand you herewith attached a letter nominating you
as our attorney for the matter of the late Raphael Aaron Gubbay.
We confirm here again what it has been already agreed between
us that your fees will be five per cent of the amount received and
that we shall pay you this percentage at the time the institutions
in Baghdad will receive the money from the Official Trustee.
We shall not be obliged to pay any expenses that may be required
for settling this affair.
Yours faithfully.
⟦signature⟧
Chief Rabbi Sassoon Kadoori
President
The Jewish Community.
Baghdad.
⟦signature⟧
Elie Hayim Tawfik.
President
The Jewish Lay Council.
Baghdad
I agree to your
proposal and
will act accordingly.
⟦signature⟧
18/3/41
Sassoon Kadoori
President of the Jewish Community - Baghdad
Sassoon Kadoori
President of the Jewish Community in Baghdad
SASSON KADOORI
BAGHDAD
1933
PRESIDENT OF THE JEWISH COMMUNITY
Lay Council - Baghdad
The Lay Council
of the Jewish Community
in Baghdad
1930
JEWISH LAY COUNCIL, BAGHDAD.

Page 185

Telegraph 5
Deferred Foreign Telegram "DL"
Number ⟦line⟧
D. F Telegram “A”
Iraqi Post and Telegraph Administration
Telegram Type:
Issuing Office
Sent to
Word count
Hour
Minute
Date
Signature of sending official:
Time:
Fee
Route
Administrative Instructions
Nothing to be written by sender above this line.
Nothing to be written by sender above this line.
TO: DEFERRED / TO: L. C. SIR DAVID AND LADY EZRA
3 KYD STREET CALCUTTA.
The sender of the telegram must observe paragraph five written on the back of this form. / Instructions by sender, please See item 5 on reverse.:
ADVOCATE LANIADO FLYING CALCUTTA FOR OUR SHARE GUBBAY BEQUEST
YOUR HELP WILL BE APPRECIATED.
PRESIDENT JEWISH COMMUNITY
RABBI SASSON KADOORI.
Name / Name:
Signature / Signature: ⟦Sassoon Kadoori⟧
Address / Address:
The telegram is sent in accordance with the conditions written on this form
This telegram is sent according to conditions on reverse.
Not to be telegraphed / Not to be telegraphed

Page 186

Barq 5
Number ⟦line⟧
D. F. Telegram “A” .
Iraqi Posts and Telegraphs Administration
Deferred Foreign Telegram "DLT"
Telegram Type ⟦line⟧
Issuing Office ⟦line⟧ Sent to ⟦line⟧
Hour ⟦line⟧ Minute ⟦line⟧
Number ⟦line⟧ Number of words ⟦line⟧ Signature of sending clerk ⟦line⟧
Date ⟦line⟧ Time ⟦line⟧ | Fee |
Route ⟦line⟧ | Administrative instructions |
Nothing to be written by sender above this line.
. Nothing is written by the sender above this line
| The sender of the telegram must observe | To
| item five noted on the back of this form | L. C.   DAVID COHEN
| Instructions by sender, please |         6 MANGOE LANE.       CALCUTTA.
| see item (5 on reverse).       |
: To
Deferred
ADVOCATE LANIADO FLYING CALCUTTA FOR OUR SHARE GUBBAY BEQUEST
YOUR HELP WILL BE APPRECIATED.
PRESIDENT JEWISH COMMUNITY
RABBI SASSON KADOORI.
This telegram is sent according
to conditions on reverse.
The telegram is sent according to the conditions
noted on the back of this form
Not to be telegraphed | Not to be telegraphed:
Name | Name:
Signature | Signature: Sasson Kadoori
Address | Address:

Summary of the conditions under which deferred foreign telegrams are accepted
1 - Deferred foreign telegrams are sent according to the foreign telegram regulations published in the Iraqi Post and Telegraph Guide.
2 - The fee for this telegram is half of the fee charged for an ordinary foreign telegram.
3 - It is not permitted to use more than one language in writing the body of this telegram.
4 - The sender of the telegram undertakes, by signing on the front of this form, that its text is written entirely in plain language and does not convey any meaning other than what it indicates.
5 - The sender of the telegram must indicate in the space provided on the left side of the address on the face of the form, his desire to send the telegram via any of the used telegraphic routes, or that the fee for its reply is prepaid. If the telegram is for the benefit of the Iraqi government, the word (Official) shall be recorded.
6 - The Iraqi Post and Telegraph Administration shall not be responsible for delay, error, loss, or damage that may occur to the telegram due to its non-transmission or non-delivery, during transmission or distribution.
7 - The Iraqi Post and Telegraph Administration has the right to refuse the registration of the telegram. It also has the right not to send it even if it has been registered for transmission or distribution. In this case, its fee shall be returned to the sender upon submission of a request for that.
8 - Requests related to the recovery of fees and all complaints about telegrams shall be submitted to the Directorate General of Posts and Telegraphs in Baghdad.
9 - To prevent errors, this telegram should be written carefully and clearly.
⟦line⟧
Conditions on which Deferred Foreign Telegrams are accepted.
1. Deferred Foreign Telegrams are forwarded in accordance with the rules for Foreign Telegrams published in the 'Iraq
Post and Telegraph Guide.
2. The rate of this telegram is half that charged for Ordinary Foreign Telegram.
3. The use of more than one language in the text of this telegram is not allowed.
4. The sender, whose signature on this form, declares that the text is entirely in plain language and does not bear any mean-
ing other than that which appears on the face of it.
5. The sender may write the instructions, in the space provided, at the left side of the address, on the face of this form,
such as Route, Reply Paid, or State if on 'Iraq Government Service.
6. The Administration of Posts and Telegraphs, 'Iraq, shall not be liable to make compensation for any delay, error, loss,
injury or damage arising from omission, non-transmission or non-delivery of the telegram.
7. The Administration of P. & T., 'Iraq, may decline to accept the telegram. It may also decline to forward it although it
has been booked. In such case the amount paid for transmission shall be refunded to the sender on application.
8. Complaints and applications for refund should be addressed to the Directorate of Posts and Telegraphs, Baghdad.
9. To prevent mistakes this Telegram must be legibly written.

Page 187

C
Telegraph / 10
Government of Iraq
Department of Posts and Telegraphs
‘IRAQ GOVERNMENT
Department of Posts and Telegraphs.
BAGHDAD TELS.
28 MAR 49
⟦illegible⟧
Please quote this number in any enquiry regarding this message No.: 5531
Received at / Received at: BUW FA 0132
Class prefix, | Office of origin, | Serial No., | No. of words, | Date of handing in, | Code, | Service | Instructions.
| CALCUTTA | BD2626/BG | 37 | 27 | 1750 | CTF | 3RD ADDS
DLT RABBI SASSON KADORI BAGHDAD...
TRUSTEE AGREED PROPOSAL PLEASE SEND RECOMMENDATION DIRECT BY CABLE
AND AIRMAIL RECOMMENDATION MAXIMUM SIX INSTITUTIONS SPECIFYING AMOUNT
FOR EACH COPY TO ME RECOMMENDATION PREFERABLY SUPPORTED BRITISH AMBASSADOR..
ADVOCATE LANIADO GREAT EASTERN HOTEL..
Rabbi Sasson Kadoorie Baghdad
The official trustee agreed to the proposal. Please send recommendation directly by telegram and airmail. The recommendation should not exceed
six institutions and specifying an amount for each of them. A copy of the recommendation to me. Preferably supported by the British Ambassador
Lawyer Laniado

Summary of conditions under which deferred foreign telegrams are accepted
1 – Deferred foreign telegrams are sent in accordance with the foreign telegram regulations published in the Iraqi Post and Telegraph Guide.
2 – The fee for this telegram is half the fee charged for an ordinary foreign telegram.
3 – It is not permissible to use more than one language in writing the body of this telegram.
4 – The sender of the telegram undertakes, by signing the front of this form, that its text is written entirely in plain language and does not convey any meaning other than what it indicates.
5 – The sender of the telegram must record in the space provided on the left side of the address on the face of the form, his desire to send the telegram by any of the
telegraph routes used, or that the fee for its reply is paid in advance. If the telegram is for the benefit of the Iraqi government, the word (Official) is recorded.
6 – The Iraqi Post and Telegraph Administration shall not be responsible for delay, error, loss, or damage that may occur to the telegram from non-transmission or non-delivery, during
sending or distribution.
7 – The Iraqi Post and Telegraph Administration has the right to refuse to register the telegram. It also has the right not to send it even if it has been registered for transmission or distribution. In
this case, its fee shall be returned to the sender upon submitting a request for that.
8 – Requests regarding the recovery of fees and all complaints about telegrams shall be submitted to the General Directorate of Post and Telegraph in Baghdad.
9 – To prevent errors, this telegram shall be written carefully and clearly.
Conditions on which Deferred Foreign Telegrams are accepted.
1. Deferred Foreign Telegrams are forwarded in accordance with the rules for Foreign Telegrams published in the 'Iraq
Post and Telegraph Guide.
2. The rate of this telegram is half that charged for Ordinary Foreign Telegram.
3. The use of more than one language in the text of this telegram is not allowed.
4. The sender, whose signature on this form, declares that the text is entirely in plain language and does not bear any mean-
ing other than that which appears on the face of it.
5. The sender may write the instructions, in the space provided, at the left side of the address, on the face of this form,
such as Route, Reply Paid, or State if on 'Iraq Government Service.
6. The Administration of Posts and Telegraphs, 'Iraq, shall not be liable to make compensation for any delay, error, loss,
injury or damage arising from omission, non-transmission or non-delivery of the telegram.
7. The Administration of P. & T., 'Iraq, may decline to accept the telegram. It may also decline to forward it although it
has been booked. In such case the amount paid for transmission shall be refunded to the sender on application.
8. Complaints and applications for refund should be addressed to the Directorate of Posts and Telegraphs, Baghdad.
9. To prevent mistakes this Telegram must be legibly written.

Page 188

Baghdad March 10
1941
1360
Number 72
The Honorable Head of the Jewish Community
After greetings and respect
We have learned that a committee has been formed to consider how to distribute the funds transferred
by ⟦individuals⟧ in Calcutta and allocated to the institutions of the Jewish community
in Baghdad. Since our society is one of the institutions that deserves a share of that,
for this reason we ask your Excellency to present this request of ours to the aforementioned committee so that
it may kindly allocate a portion for our society similar to the other institutions. Please accept
our highest respect.
President of the Tomchei Torah Society
⟦signature⟧
Tomchei Torah Society
Tomchei Torah Society
Baghdad - BAGHDAD
1311 - 1895
TORAH SOCIETY, BAGHDAD
7036

⟦IRAQ GOVERNMENT⟧
⟦Posts and Telegraphs Department⟧
⟦Finance⟧
⟦...⟧
Conditions under which telegrams are accepted
(1) This administration is not responsible for any delay, error, or non-delivery that may occur.
(2) The sender of the telegram may request the delivery office to investigate phrases or
words suspected of being incorrect upon payment of the necessary fees, and the fee shall be refunded if it is proven
that the phrases or words in question were not transmitted correctly.
(3) This form must be attached to any inquiry regarding this telegram.
(To prevent errors, telegrams must be written clearly and legibly).
CONDITIONS UNDER WHICH TELEGRAMS
ARE ACCEPTED.
(1) This Department declines responsibility for delays, errors and non-delivery.
(2) The addressee of this telegram can by application at the delivery office
obtain, on paying the necessary charges, the verification of doubtful
passages or words.
The charge is refunded if it should prove that the passages or words
in question were inaccurately transmitted.
(3) This form must accompany any enquiry respecting this telegram.
To prevent mistakes messages must be legibly written.

Page 190

JEWISH HOSPITALS COMMITTEE          JEWISH HOSPITALS COMMITTEE
BAGHDAD          BAGHDAD
Established, 1884          Established 1884
Telephone No. 1480          Telephone No.: 1480
⟦line⟧          ⟦line⟧
Meir Elias Hospital          No. ⟦line⟧          Number ⟦line⟧          Meir Elias Hospital
Reemah Kadoorie Eye Hospital          Reemah Kadoorie Eye Hospital
Refouah Pharmacy.          Date ⟦line⟧          Date 3 April 941          Dar al-Shifa Pharmacy
His Excellency the President of the Lay Council, respected
Reference to your letter No. 3324 dated 31 March 941
The committee decided in its meeting held on 2 April 941 to delegate the Chairman of the Committee, Mr.
Meir Dangour, to represent it in the Advisory Committee for the estate of the late Raphael Gabbay,
⟦signature⟧
The President

Page 191

JEWISH SCHOOLS COMMITTEE          Jewish Schools Committee
BAGHDAD                                         Baghdad
⟦line⟧                                         ⟦line⟧
Number: 761
No.:
Date: 1 April 941
Date,:
His Excellency, the President of the Honorable Lay Council
With reference to your letter No. 3324 dated 31 March 941
The committee decided in its meeting held on 31 March 941 to delegate its secretary Mr. Moiz
Eina to represent it in the advisory committee for the estate of the late Raphael Gabbai,
⟦lor⟧
⟦signature⟧
The President

Page 192

TOMKHE TORA SOCIETY
BAGHDAD
Tomkhei Torah Society
Baghdad
Tomkhei Torah Society
Baghdad
Number: 75
Baghdad,:
Baghdad: 5 / 4 / 941
To His Excellency the President of the Lay Council of the Israelite Community in Baghdad, respected
After greetings and respect. -
We present herewith a copy of the budget pertaining to our society, and from it, it appears that the deficit
incurred up to the end of March 1941 is (477 / 644) Dinars. We request that you order it to be presented
to the respected Lay Council and to the committee concerned with distributing the will of the late Raphael Haron Gabbay
in Calcutta for their review. Respectfully yours.
President of the Tomkhei Torah Society
⟦illegible⟧
⟦illegible⟧
1941
TOMKHE TORA SOCIETY BAGHDAD
A copy of this and of the budget to -
The Respected Chairman of the Committee in charge of distributing the Gabbay Will

Page 193

TOMKHE TORA SOCIETY        Tomkhe Tora Society        Tomkhe Tora Society
BAGHDAD                  Baghdad                  Baghdad
Baghdad, ⟦line⟧          Baghdad 5 / 4 / 941
Copy of the balance sheet for the Tomkhe Tora Society until Adar 5701 corresponding to March 941
Fils | Dinar | Fils | Dinar | No.
|  | ... | 1980 | 1 | Farha Daoud Sassoon
401 | 3089 |  |  | 2 | Properties of Tomkhe Tora Society
460 | 746 |  |  | 3 | " Shared [Properties]
|  | 770 | 1094 | 4 | Private property fees
365 | 673 | 995 | 671 | 8 | Fund account (remaining in it 1/370)
|  | 841 | 267 | 10 | Subscription and honorarium
|  | 800 | 345 | 12 | Revenue account
544 | 35 | 714 | 201 | 16 | Shared property fees
567 | 93 | 970 | 139 | 18 | Noam and Toba endowments
779 | 885 | 390 | 1328 | 19 | Summary of liabilities
364 | 425 |  |  | 20 | General expenses
... | 1071 |  |  | 21 | Salaries of Rabbis and employees
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ |  |
480 | 6030 | 480 | 6030 |  |
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ |  |
⟦Stamp: Faded circular stamp with text in Arabic and English⟧
Tomkhe Tora Society
Baghdad - 1914
TOMKHE TORA SOCIETY, BAGHDAD
1914

Page 194

TOMKHE TORA SOCIETY          Tomkhe Tora Society          Tomkhe Tora Society
BAGHDAD                    Baghdad                    Baghdad
(Liabilities)          Baghdad, ⟦line⟧ 5/4/941      Baghdad
Copy of the trial balance for Tomkhe Tora Society until March 5701 corresponding to March 1941 for department
Number | Dinar | Fils | Dinar | Fils
22 | Abd al-Rahman |  |  |  | 697
23 | Hakham Moshe Hesqel |  |  | 6 | 464
25 | Hakham Daoud Hakham Rabbi Yaqub | 262 | 500 |  |
29 | Ibrahim Ezra Yehuda until March | 26 | 250 |  |
32 | Judi Abd al-Razzaq |  |  | 15 |
34 | Sternbeck |  |  | 1 |
35 | Previous accumulated Spiritual Council |  |  | 8 | 346
42 | Tithe of Hakham Salman and Hakham Nassim |  |  | 14 | 353
54 | Abdullah bin Nu'man |  |  | 13 | 500
55 | Majid Ismail |  |  | 13 | 500
57 | Abd al-Amir bin Majid |  |  | 4 |
60 | Doctor Muhammad Sabri |  |  | 15 |
61 | Ahmad Rusliya |  |  | 4 | 500
62 | Abbousi bin Ahsein |  |  | 12 | 750
63 | Hamid bin Ali |  |  | 5 |
64 | Al-Hajj Muhammad bin Abd |  |  | 4 |
65 | Abbas Helmy | 8 | 537 |  |
66 | Sasson Ghazal |  |  | 16 |
67 | The Hakhamim shortfalls for Tammuz /700/ 14 and month 8 until March 5701 | 278 | 250 |  |
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
19 | Total | 576 | 324 | 133 | 613
|  | 885 | 779 | 1328 | 390
|  | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
|  | 1462 | 003 | 1462 | 003
|  | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
⟦circular stamp, faded text⟧
Tomkhe Tora Society
1344

Page 195

TOMKHE TORA SOCIETY                TOMKHE TORA SOCIETY                TOMKHE TORA SOCIETY
BAGHDAD                                     BAGHDAD                                     BAGHDAD
Baghdad, ⟦line⟧                                     Baghdad 5 / 4 / 1941
Summary of the Tomkhe Tora Society account up to the end of Adar year 5701 corresponding to the end of March 941
Fils | Dinar |
770 | 1094 | From property fees
841 | 267 | From subscriptions and donations
800 | 345 | From Jismani and Alliance revenues
170 | 166 | From shared property fees
403 | 36 | From Noam and Tovia waqf claims
500 | 262 | From the claim of Hakham Daoud Hakham Yaqoub
527 | 8 | From the claim of Abbas Helmi, property partner
697 |  | Abd al-Rahman, property partner
500 | 304 | From the claim of the Hakhamim
208 | 3487 | ⟦line⟧
Fils | Dinar | Out of which comes
861 | 855 | Remainder on the endowed properties according to the budget
364 | 1496 | Paid to the Hakhamim
613 | 133 | Remaining claim on the tenants
370 | 1 | Cash available in the fund account
208 | 3487 | ⟦line⟧
3487      208
⟦purple circular stamp, illegible text⟧

Page 196

TOMKHE TORA SOCIETY          TOMKHE TORA SOCIETY          TOMKHE TORA SOCIETY
BAGHDAD                         BAGHDAD                         BAGHDAD
Number 2
Baghdad, ⟦line⟧          Baghdad 5 / 4 / 941
Account summary of the Tomkhe Tora Society until the end of Adar year 5701 corresponding to the end of March 1941
From this account, the remaining balance due from this society appears as follows
Description | Fils | Dinar
| Fils | Dinar
Due to Hakham Daoud Hakham Yaqub | 362 | 500
Due to the Rabbis accumulated on us | 304 | 500
Due to Noam and Tuba Waqf | 36 | 403
Due to Abbas Hilmi, partner in ownership | 8 | 537
Due to Abd al-Rahman, partner in ownership |  | 697
⟦line⟧ | ⟦line⟧ | ⟦line⟧
| 613 | 637
Deduct | Fils | Dinar
Amount due from the tenants | 133 | 613
Cash on hand | 1 | 370
| ⟦line⟧ | ⟦line⟧
| 134 | 983
| ⟦line⟧ | ⟦line⟧
| 477 | 644
Correct remaining total due from this society 644 / 477
TOMKHE TORA SOCIETY
TOMKHE TORA SOCIETY
Baghdad - 1926
TOMKHE TORA SOCIETY
BAGHDAD

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TOMKHE TORA SOCIETY          TOMKHE TORA SOCIETY          TOMKHE TORA SOCIETY
BAGHDAD                      BAGHDAD                      BAGHDAD
Baghdad, ⟦line⟧ Baghdad 5 / 4 / 1941
A copy of the number of Rabbis and employees who receive salaries from the Society
Dinar | Fils |  | Number of his family | No. | Dinar | Fils
|  | Rabbi receiving from the slaughterhouse | 10 | 1 | 5 | 250
2 | 350 | " " " 4 | 4 |  |  |
3 | 750 | " " " | 8 | 2 | 5 | 250
. | ⟦...⟧ | " " " | 8 | 3 | 3 | 375
1 | 125 | " " " | 5 | 4 | 4 | 500
1 | 125 | " " " | 5 | 5 | 4 | 500
3 | 250 | " " " | 4 | 6 |  | 350
|  | " | 3 | 7 | 4 | 875
|  |  | 9 | 8 | 5 | 250
⟦illegible circular stamp⟧

Page 198

The Lay Council of the Jewish Community
in Baghdad
Telephone Number 531
Subject Summary: Regarding the distribution of the estate of the late Raphael Gabbay ⟦line⟧
Number:
Date: April 3, 1941
To the Honorable Chairman of the Advisory Committee for the Estate of the Late Raphael Gabbay
After greetings and respect. I would like to place my observations before the esteemed committee, hoping they will serve as a basis
for deliberation. In my opinion, the distribution of the estate must take into account the following principles:
1) Since the deficit incurred by the Community Fund originally arose as a result of spending on
charitable institutions, and the Community Fund is responsible for financing these institutions, it is necessary before
anything else to settle the debt incurred by the aforementioned fund.
2) After that, what is necessary to settle the deficit incurred directly by the charitable institutions shall be allocated,
which is the deficit that the Community Fund was not and will not be able to settle in the future,
such as the debt incurred by hospitals and Midrash schools.
3) Distribute the remainder to charitable institutions, taking into account their importance and necessary
needs.
Although the distribution will be limited to a small number of institutions, I suggest that it
ultimately lead to the following:
Dinars |
8000 | Debt on the Community Fund resulting from spending on charitable institutions
2500 | Debt on charitable hospitals
1500 | Debt on charitable Midrash schools
⟦line⟧ |
12000 |
| Spending on the reconstruction of ruins that have become without revenue
2000 | For the reconstruction of the two cooperation khans and the Shashoua endowment located on King Ghazi Street
1000 | Completion of the reconstruction of Khan al-Shorja (and since this khan is owned by the community,
| it can be converted into an endowment in the name of the community, stipulating its revenue for a school
3000 | Menashi Saleh. Its revenue is now 250 dinars annually, which will inevitably double after reconstruction)
⟦line⟧ | ⟦line⟧
15000 |
3000 | For the reconstruction of Midrash schools and their endowments, estimated at 75 properties, most of which have become ruined and whose
| revenue can be doubled after reconstruction
⟦line⟧ |
18000 |

Page 199

The Lay Council of the Israelite Community
in Baghdad
Telephone Number 531
Subject Summary: Follow-up 2
Number ::
Date ::
Dinars |
18000 | Previous total
| Essential needs for charitable hospitals and development of their endowment revenues
800 | Reconstruction of the endowment house for Meir Elias Hospital, which is currently in ruins ⟦handwritten: in front of the Midrash⟧
1000 | Reconstruction of two houses, 8 shops, and the Shorja warehouse, which are currently in ruins
250 | Reconstruction of a room in the hospital for dressing wounds
250 | Reconstruction of a room next to the operating room for patient recovery after surgery
300 | Reconstruction of the old palace in the hospital
3100 | ⟦line⟧
| Equipment and machinery that the Health Directorate has repeatedly requested to be completed ⟦handwritten: and they are extremely necessary⟧
1000 | Roentgen X-ray machine
500 | Washing, sterilization, and ironing equipment for patients' clothes and bedding
1000 | Surgical and analytical instruments, which are ⟦handwritten: completely lacking⟧
500 | Furniture and specialized beds for patients and others
500 | Repair of two khans in the Kowlat endowed to the hospital
500 | Purchase of a road remnant (900-1000 meters) from
| the Mayoralty of the Capital adjacent to the front of Meir Elias Hospital
400 | Reconstruction of the hospital remnant
4900 | ⟦line⟧
8000 |
(Note - There are many deficiencies in the hospitals other than what we mentioned that come in the second
degree and cannot be added due to the insufficient amount of the estate for them. It is noted that
the annual allocations usually received from Sir Elie Kadoorie to the Rima
Kadoorie Hospital, about 350 Dinars, have now ceased. Reserve of medicines, cotton,
catgut for operations, and bandages due to the war in an amount of no less than one thousand Dinars.
Other reconstructions in places we did not mention. Expanding the Roentgen X-ray building. Bringing
specialists for medical treatment etc. etc.)
1000 | For the Charitable Sewing Association for Girls
27000 | Following total
⟦signature⟧

Page 200

Lay Council of the Israelite Community
Subject Summary: Continued 3
in Baghdad
Telephone Number 531
Number ::
Date ::
| Dinars
Previous amount | 27000
For the Association for the Consolation of the Blind after taking into account its low expenses and its good financial | 500
condition and the limited number of its students |
| 27500
Lawyer's fees | ⟦line⟧
Furthermore, it is not hidden from your Excellency that the Israelite charitable hospitals, namely Meir
Elias Hospital - Rima Khedouri Hospital - Dar al-Shifa Pharmacy - school clinics and the clinic
for poor patients, which care for the healing of thousands of poor and rich patients annually, are the primary
institutions that can truly be called charitable institutions. The community
fund has not been able so far, nor will it be able in the future, to spend on completing the deficiencies
needed by the patient in the hospital. All the expansions, renovations, equipment,
and furniture introduced to the hospitals so far have come through donations and subscriptions, and the community fund
had no involvement in them.
Aside from the limited annual amount provided by the Council annually, the hospitals' budget
was always approved with a deficit exceeding one thousand dinars annually. Accordingly, the definition of charitable
institutions cannot apply to any institution as it applies to hospitals, whose
basic needs must be taken into consideration. On the other hand, hospital expenses
cannot be limited by the community fund in any way, as they are always in need of purchasing medicines
and equipment and introducing changes according to the development of medicine, unlike other institutions whose
expenses can be limited, as their expenditures are finite and the Council has so far been able to secure their needs.
Likewise, if the debts incurred by the Midrash schools can be settled and their endowments (Awqaf) renovated,
and if the Council takes the necessary measures to organize their management and control their finances, the income from these endowments
will be sufficient to cover their needs.
As for the Menashi Saleh School, it has benefited greatly from the endowment of Khan al-Shorja.
⟦illegible⟧