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 English Translation, Pages 201-225

Archival unit 201

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

Archival unit 202

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

Archival unit 203

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⟧

Archival unit 204

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

Archival unit 205

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⟧

Archival unit 206

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 |

Archival unit 207

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⟧

Archival unit 208

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⟧

Archival unit 209

The Lay Council of the Jewish Community
In Baghdad
Telephone Number 531
Subject Summary: Continued 4
Number ::
Date ::
My proposal ensures, on one hand, the reconstruction of this Khan purchased from the community fund and located
in the most important market in the capital. On the other hand, it secures a valuable endowment for the Menashi Saleh School,
the value of which is estimated after reconstruction at more than 5,000 dinars. It is necessary to explain here that interested parties
had paid a price to purchase it several years ago of 3,500 dinars; however, the Council spent about
500 dinars on its renovation two years ago, and it now yields 300 dinars annually. So if an amount
of one thousand dinars is spent now on the reconstruction of its ruined parts, its revenue will more than double.
As for the remaining institutions, including the schools, they will benefit from the financial relief of the community fund,
and it will be possible to pay their allocations on time and introduce necessary improvements to them from the
community fund directly.
I hope that the discussion in the committee will proceed on this basis. Yours respectfully,
⟦illegible signature⟧
Vice President of the Lay Council
and Representative of the Hospitals Committee
A copy to His Excellency the President of the Lay Council for the kindness of presenting it to the Council for discussion.

Archival unit 210

Telegraph 5
Delayed Foreign Telegram "DLT"
Number ⟦line⟧
D F. Telegram "A"
Iraqi Post and Telegraph Administration
Telegram Type:
Issuing Office:
Number:
Date:
Route:
Word Count:
Time:
Sent to:
Hour:
Minute:
Signature of Sending Clerk:
Fee:
Administrative Instructions:
Nothing to be written by sender above this line.
Nothing to be written by sender above this line.
To :: Advocate Laniado
Delayed: DLT
To L. C.: Great Eastern Hotel
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).
Wire if Majliss Jismani may be
considered charitable institution and
as one of the six to be specified by
us Rabbi Sassoon Kadoori
This telegram is sent according
to conditions on reverse.
written on the back of this form
The telegram is sent according to the conditions
Name: Rabbi Sassoon Kadoori
Signature: ⟦signature⟧
Address: President of the Jewish Community in Baghdad
Not to be telegraphed

Archival unit 211

No. / 10
Government of Iraq
Department of Posts and Telegraphs
IRAQ GOVERNMENT
Department of Posts and Telegraphs.
Please quote this number in any enquiry regarding this message: No. 5569
Received at: ⟦illegible⟧ Tape
BASRAH
9 APR 41
TELS.
QUAD
Class prefix, | Office of origin, | Serial No., | No. of words, | Date of handing in, | Code, | Service | Instructions.
DLT | Calcutta | BD662/G | 23 | 6 | 2310 |  |
DLT Chief Rabbi Sasson Kadoori
Baghdad.
after consulting official trustee
informing you that lay council
cannot be included.
Advocate Laniado
Great Eastern Hotel
To Chief Rabbi Sasson Kadoori - Baghdad
After consulting the official trustee, I inform you that the Lay Council
cannot be included among the institutions
Advocate Laniado

Archival unit 212

Summary of the 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 permitted to use more than one language in writing the text of this telegram.
4 - The sender of the telegram undertakes, by signing the face 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 methods used, or that the fee for its reply is paid in advance. If the telegram is in the interest 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 its 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 sending or distribution. In
this case, its fee shall be returned to the sender upon submitting a request for that.
8 - Requests related to the recovery of fees and all complaints about telegrams are submitted to the General Directorate of Posts and Telegraphs in Baghdad.
9 - To prevent errors, this telegram should 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 Director of Posts and Telegraphs, Baghdad.
9. To prevent mistakes this Telegram must be legibly written.

Archival unit 213

14 April 1941
His Excellency the Chairman of the Advisory Committee for the Estate of the Late Raphael Gabbay, Respected
Further to my report dated 3 April 1941, I would like to present my following observations:
1- The respected committee did not have the right to enter into the details of expenditure in each institution because that is the right of the specialized committee and the Lay Council.
2) I mentioned in my report dated the 3rd of this month that it is necessary to settle the deficit of the community fund because that helps the Lay Council in the proper management of the charitable institutions under its administration, and thus I deducted the amount of the deficit from the share of the hospitals.
3) The allocation of an amount of 1,500 dinars for the three schools, Al-Wataniya, Rachel Shahoon, and Masouda Salman, was not applicable as the will does not apply to them and because these schools have all their needs and repairs secured by the community fund, which was and still is covering their budgets and spending what is necessary on improvements and repairs in them and replacing teachers with better ones. There is no doubt that the community fund - after settling the deficit - will be able to spend on these schools more extensively than before.
4) To inform the respected committee of the facts regarding the hospitals, which number five institutions: Meir Elias Hospital - Rima Khedouri Hospital - Dar al-Shifa Pharmacy - School Clinics - Poor People's Dispensary, I place below the following observations:-
The services that these institutions were providing 7 years ago were to a degree that was barely worth mentioning, while in the last seven years they have expanded greatly and begun providing service to thousands of poor patients. Aside from the annual allocations designated for the hospitals since ancient times, the community fund did not participate in spending on these improvements that were introduced to them, which involved the renovation of the hospitals and their endowments, the purchase of equipment, and the hiring of doctors, which cost huge sums.
⟦illegible⟧

Archival unit 214

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).
⟦line⟧
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.

Archival unit 215

2
Below is a summary of its accounts and the necessary expenses required for it at the present time :-
 | Dinar
Debts incurred on it from 6-7 years | 2500
Debt to Rima Kadoorie Hospital for Dr. Rothschild against Sir Ely Kadoorie's allocations | 500
which have not been returned at the present time | 
To the lawyer Mr. Laniado | 500
For the renovation of the National School (according to the opinion of two committee members), and the renovation of this school was not | 2000
mentioned in the report dated April 3rd regarding how to spend on renovations, as | 
the renovation of this school comes in fourth place relative to the essential hospital | 
needs. I prefer to note here that the honorable committee does not have the right to enter into the details of spending | 
which is the jurisdiction of the relevant committee and the physical council. | 
 | ⟦line⟧
 | 5500
If we subtract this amount from 9000 Dinars, only 3500 Dinars remain ..
And from this amount, we need to spend on purchasing a Roentgen X-ray machine, a washing and sterilization unit,
laundry pressing, surgical instruments, analysis tools, and furniture .. all of these are extremely necessary and are still requested by
the health authorities, hospital doctors, and other doctors such as Dr. Crookshan, Dr. Shahmi, Dr. Oliver,
Dr. Belt and others, and they cost no less than 3500 Dinars according to the estimate in my aforementioned report.
If this is the case, then where will the funds come from to spend on renovating the charitable endowments that we need
to use? And for purchasing the road residue adjacent to the hospital front, which is also necessary? And for
purchasing medicines, cotton, bandages, and so on, whose prices after the war have become more than four times higher,
knowing that the hospitals used to spend about 1300 Dinars annually on them before the war. And on bringing in
specialist doctors and nurses. And on purchasing furniture and beds according to technical requirements. And on repairing the old palace.
⟦signature⟧

Archival unit 216

3
in the hospital and elsewhere. There are many secondary needs that we were not able to list above as
we limited ourselves to mentioning the needs that come first only.
This is in addition to the fact that the recent reconstruction of a part of the National School building has caused the interruption of the rental
of this school for a period of 3 years starting from this year, and thus the hospitals' revenues decreased by about 500
Dinars.
I have presented these facts so that the esteemed committee can estimate the necessary needs of the hospitals
at the present time only, as I repeat that the committee does not have the right to enter into details and determine how to
spend, because that is the specialty of the committees in charge of the institutions and the Communal Council. I repeat here
that the reconstruction of the National School comes in fourth place with respect to the necessary needs of the hospitals.
Finally, I find it appropriate to refer in the minutes of the esteemed committee's resolutions to the generous promise which
Mr. Munshi Saleh was kind enough to give, which is to donate an amount of 3500 Dinars to buy a property to be endowed for his school to ensure,
along with Khan Al-Shorja, annual revenues for the school that constitute an important part of its annual budget.
Remain in respect.
⟦illegible⟧
Chairman of the Hospitals Committee and its representative
A copy of it to His Excellency the Chairman of the esteemed Communal Council
For information and deliberation on it in its time

Archival unit 217

After reviewing the letter dated March 18, 1941, signed by the Head of the Community and the President
of the Lay Council addressed to the Official Trustee in Calcutta regarding the estate of the late Raphael Gabbay,
amounting to approximately 28,500 Dinars, bequeathed to be spent on Jewish charitable institutions in Baghdad,
which included the proposal to form an advisory committee in Baghdad to guide the Official Trustee in designating
the charitable institutions entitled to a share of the estate and determining an amount for each of them.
And after reviewing the telegram dated March 27, 1941, to the Head of the Community from the lawyer
Mr. Leviadou, dispatched by the Lay Council to follow up on the case in Calcutta - which stated that the Official
Trustee there has agreed to this proposal.
This committee, under the chairmanship of Haham Sasson Khedhouri, Head of the Jewish Community in Baghdad,
and the membership of Messrs. Ibrahim Hayyim Haham Isaac, Menashi Saleh, and Yehuda Zilouf (notables),
and Eliyahu Hayyim Tawfiq, President of the Lay Council representing the Council, and Munir Doctor, Head of the Hospitals Committee
representing his committee, and Moshe Ita, Secretary of the Schools Committee representing his committee, held several meetings at
the building of the National Preparatory School in Baghdad to reach a designation of a limited number of charitable
institutions and propose an amount for each of them. After research, the committee reached the following resolutions: -
1- The Community Fund, responsible for spending on most Jewish charitable institutions in Baghdad,
is still in a state of deficit estimated at eight thousand Dinars, and the committee unanimously agreed on the necessity of settling this deficit
to ensure the proper functioning of the charitable institutions managed by the Lay Council.
2- The institutions that deserve a share of this estate, according to the committee's opinion, are the following:
1) Hospitals (Meir Elias Hospital - Rimah Khedhouri - Dar Al-Shifa Pharmacy - Schools Clinic
and the Clinic for the Poor)
2) Midrash Talmud Torah Menashi Saleh School
3) Midrash Talmud Torah Schools
4) Silas Khedhouri Home for the Blind
5) Charitable Sewing Association for Girls
6) Rachel Shahmoon and Masuda Shemtov National Schools
3) After studying the status of each of the aforementioned institutions in comparison with others and the degree of applicability of the definition
of (charitable institution) to them, the committee reached a distribution of the estate amount as follows:
Dinar |
9000 | to the hospitals
4000 | Midrash Menashi Saleh
4000 | Talmud Torah Schools
1000 | Silas Khedhouri Home for the Blind
1000 | Charitable Sewing Association for Girls
19000 | Total carried forward
⟦signature⟧

Archival unit 218

2
Dinars
19000 | Preceding balance
500 | To the National School
500 | To the Rachel Shahmoon School
500 | To the Masouda Salman School
20500 |
8000 | To the Community Fund to cover the deficit
28500 | Total
Provided that the lawyer's fee of 5% is collected from each of the amounts mentioned above
4) Since it has become clear as a result of the clarification from the aforementioned lawyer by telegram that the Lay Council cannot
be considered directly as one of the charitable institutions for the purpose of this estate, and since it is of the utmost necessity in the view of this
committee to secure the deficit amount for the Community Fund at this opportunity to save the charitable institutions
managed by the Council from the financial confusion that has overwhelmed them for many years, it has decided to add the deficit amount
of 8000 dinars—4000 dinars to the hospitals' share and 4000 dinars to the share of the
Midrash Menashi Saleh school, provided that these two amounts are handed over again to the Community Fund to pay the deficit
as soon as they are received.
5) In order to limit the number of institutions to prevent confusion for the Official Trustee in Calcutta, the Committee has decided
to record the amount of 1500 dinars belonging to the National, Rachel Shahmoon, and Masouda Salman schools under the name of
the National School, given the large number of poor students in it compared to the latter two schools and because it does not own
a private building, provided that this amount is distributed again among the schools as will be explained later.
6) Since the Committee has taken into consideration, when distributing these amounts, the financial situation of each
institution and its necessary needs, it has stipulated that these amounts be spent as follows:
Dinars
 | Hospitals' Share
2500 | To pay off the debts owed by them
4000 | For the renovation of charitable endowments, such as the endowment house of Mir Elias Hospital, the old palace in the hospital, two houses and 8 shops and warehouses in Shorja, the National School building which is part of the hospital's endowments, the hospital's remainder, and the purchase of the road remainder adjacent to the hospital, etc.
2500 | For the purchase of necessary instruments, machinery, furniture, and hospital improvements
9000 |
4000 | To the Lay Council Fund to pay the deficit
13000 |
13000 | Following balance
⟦illegible⟧

Archival unit 219

3
Dinars
13000 | Previous total
4000 | Midrash Menashe Saleh School
To the fund of the Lay Council to pay the deficit
Handed over to the Lay Council in exchange for the endowment of the Khan numbered
158-158 Shorja and its attached shops, and the condition of its revenue
is for the Menashe Saleh School (and thereafter to the Jewish institutions
which care for the upbringing and education of poor children) provided that
two thousand Dinars from this amount <del>⟦illegible⟧</del> be allocated for repairing the ruined
part of the mentioned Khan, and the remainder for repairing the ruins of Khani al-Tammarin
in Taht al-Takiya and the ruin of the Shamoo' endowment in King Ghazi Street, and by this
the reconstruction of all these properties will be achieved
⟦line⟧
8000 |
4000 | To the Midrash Talmud Torah Schools 50, provided that this amount is handed over to the Lay Council
to be spent on reforming its financial and administrative affairs and reconstructing its ruined endowments to develop
its revenues under the supervision of a special committee formed by the Council for this purpose
1000 | To the Silas Kadoorie Blind Welfare Home
1000 | To the Girls' Charitable Sewing Association to be spent under the supervision of the Association after consulting the Council
1500 | Out of which the National School's share of 500 Dinars is allocated as a contribution to the reconstruction
Lay Council
of its building belonging to the hospital endowments. Also, a part of the remainder is allocated by agreement of the Lay Council
and the Schools Committee for the same purpose, which is the contribution to the reconstruction of the National School
building. As for the surplus, it is divided equally between the Rachel Shahmoon and Masuda Salman schools
to be spent on introducing the necessary improvements to them
⟦line⟧
28500
⟦line⟧
Member
⟦signature⟧
Member
D. Kababa
His signature
Member
Meir Yaqub
Member
Yehuda Zelouf
President
Yosef Kebir
Member
M. Absha
Secretary
⟦signature⟧
Comment -
I agree with the distributions shown above except for the amount of 1500 Dinars allocated to the National Schools,
Rachel Shahmoon, and Masuda Salman. The reasons for my objection are that hospitals are the primary charitable
institutions to which the definition of (Charitable Institution) applies in proportion to the services they provide to the poor
and their necessary needs for technical equipment etc., and the debts incurred by them for a period of 6-7 years
and the increase in their expenses on the occasion of the war etc... and since all the improvements that were introduced to

Archival unit 220

4
The hospital during the past 6-7 years has not had anything spent on it from the community fund - thus the amount
allocated to it from the estate was small considering what I mentioned above. On the other hand, the three
mentioned schools do not need the allocated amount of 1500 dinars given that the community fund
was and still is paying for all their needs and budgets in full, as confirmed by the accounts of the Lay
Council. In my opinion, it was necessary to add this 1500 dinars amount at least to the share
of the hospitals to renovate the building of the National School, which is one of the hospital's endowments, since its renovation requires
more than 2000 dinars. I draw the attention of the Lay Council to this point
<del>⟦illegible⟧</del>
⟦No, and to the rest of its distribution in the fourth degree relative to the institution's needs⟧
M. Eliya
The committee decided not to go into the details of spending the amounts allocated to each
of the institutions mentioned in this minute and to leave this
matter to the specialized committees, except for the condition set regarding the Midrash
schools, where the spending must be under the knowledge of a special committee formed by the Lay
Council. Likewise, the amount allocated to the Munshi Saleh school shall be paid to the Lay
Council in exchange for endowing the Khan numbered 158 - 158A in the market as an endowment
as mentioned in the minute regarding the spending of about a thousand dinars from <del>this</del> this amount
to renovate the ruined section of the mentioned Khan and the rest to renovate the ruins of the two Qadri Khans
in Taht al-Takya and the ruins of the Shalom endowment. 16 April 941
⟦illegible signature⟧
Salman Shalom
Ezra ⟦illegible⟧
Bora Nassif - ⟦illegible⟧
M. Eliya

Archival unit 221

Telegram 5
Deferred Foreign Telegram "DLT"
D. F. Telegram “A”
Number ⟦line⟧
Telegram type:
Sent to:
Issuing department:
Hour:
Minute:
Number:
Word count:
Sending clerk's signature:
Date:
Time:
Fee:
Route:
Administrative instructions: TM2
Nothing to be written by sender above this line.
Nothing to be written by sender above this line.
To :: DLT OFFICIAL TRUSTEE OF BENGAL CALCUTTA
Deferred: ADVOCATE M LANIADO
L. C.: GREAT EASTERN HOTEL 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).
COMMITTEE RECOMMEND FOLLOWING JEWISH CHARITABLE INSTITUTIONS FOR BAGHDAD
SHARE OF GUBBAY LEGACY
MIER ELIAS HOSPITAL £13000 MENASHI SALEH MIDRASH TALMUDTORA £8000 MIDRASH
TALMUDTORA £4000 SILAS KADOORI BLIND INSTITUTE £1000 GIRLS SEWING SOCIETY
(DRESSMAKERS ) £1000 WATANIAH SCHOOL £1500 TOTALLING £28000 LETTER FOLLOWING
ELIAHO HAIM TAWFIK
PRESIDENT JEWISH LAY COUNCIL
⟦signature⟧
RABBI SASSOON KADOORI
PRESIDENT JEWISH COMMUNITY
Name: Rabbi Sassoon Kadoori, Eliaho Haim Tawfik
Address: Jewish Community Administration Baghdad
Signature:
Address:
This telegram is sent according to conditions on reverse.
The telegram is sent according to the conditions written on the back of this form

Archival unit 222

Number:
Telegraph 5:
D. F. Telegram "A":
Deferred External Telegram "A":
Sent to:
Telegram type:
Minute:
Hour:
Issuing Department:
Sending Official's Signature:
Word Count:
Number:
Fee:
Time:
Date:
Administrative Instructions:
Route:
Iraqi Post and Telegraph Administration
Nothing to be written by sender above this line.
To: Deferred - Official Liquidator of Punjab - Lawyer M. Lambaro To L. C.
Calcutta
The committee recommends the following Israeli charitable institutions for the Baghdad share of the estate of
Gabbay. Mir Elias Hospital 12,000 Dinars, Midrash Talmud Torah Menashe Saleh 8,000 Dinars
Midrash Talmud Torah 4,000 Dinars, Silas Kadoorie Blind Asylum 1,000 Dinars, Charitable
Sewing Society for Girls 1,000 Dinars, National Association 1,500 Dinars, Total 27,500 Dinars
Letter follows. Patriarch Joachim Tawfiq President of the Lay Council. Rabbi Sassoon Kadoorie President of the Jewish Community
The sender of the telegram must observe paragraph
five listed on the back of this form
Instructions by sender, please
see item (5 on reverse).
The telegram is sent according to the conditions
listed on the back of this form
Name:
Signature:
Address:

Archival unit 223

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 collected for an ordinary foreign telegram.
3 - It is not permissible to use more than one language in writing the text of this telegram.
4 - The sender of the telegram undertakes, by signing the front of this form, that the text is written entirely in plain language and does not convey any other meaning contrary to what it indicates.
5 - The sender of the telegram must record in the space provided on the left side of the address on the front 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 in the interest 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 due to its non-transmission or non-delivery during sending 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, the fee is returned to the sender upon submitting a request for that.
8 - Requests related to the refund of fees and all complaints about telegrams are submitted to the General Directorate of Posts and Telegraphs in Baghdad.
9 - To prevent errors, this telegram is 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 meaning 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.

Archival unit 224

Baghdad 21st April 1941.
C. T. Moore Esqr,
Official Trustee of Bengal
1. Council House St.
⟦line⟧
CALCUTTA.
Dear Sir,
We confirm our telegram dated 17th inst. reading as follows:
" COMMITTEE RECOMMEND FOLLOWING JEWISH CHARITABLE INSTITUTIONS FOR
BAGHDAD SHARE OF GUBBAY LEGACY
MIER ELIAS HOSPITAL £.13.000 MENASHI SALEH MIDRASH TALMUDTORA £.8.000
MIDRASH TALMUDTORA £.4.000 SILAS KADOORI BLIND INSTITUTE £.1.000
GIRLS SEWING SOCIETY £.1.000 WATANIAH SCHOOL £.1.500 TOTALING £/28.500
LETTER FOLLOWING . RABBI SASSOON KADOORI: ELIAHO H. TAWFIK : "
We beg to inform you that our committee after taking in considera-
tion the needs of each of our charitable institutions decided that the
following deserve to benefit from the Baghdad share of Gubbay Legacy .
MIER ELIAS HOSPITAL ( including Rema Kadoori | £.13.000
Eye-Hospital: the Dar | 
El-Shefaa Pharmacy & | 
Clinic for the destitutes.) | 
MENASHI SALEH MIDRASH TALMUDTORA | £. 8.000
MIDRASH TALMUDTORA | £. 4.000
SILAS KADOORI BLIND INSTITUTE | £. 1.000
GIRLS SEWING SOCIETY (DRESSMAKERS) | £. 1.000
WATANIAH SCHOOL | £. 1.500
Total | £.28.500
We enclose herewith some informations about the said charitable
institutions.
Secy

Archival unit 225

Summary of the 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 permitted to use more than one language in writing the text 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 front of the form his desire to send the telegram by any of the
telegraph methods used, or that the fee for its reply is paid in advance. If the telegram is for the interest 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 its 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 related to the recovery of fees and all complaints about telegrams are submitted to the General Directorate 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.