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IJA 2866

Tax and Employee Salary Correspondence, Shamash Secondary and Frank Iny Schools

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Description

These archival documents contain correspondence between the Iraqi government revenue administration and the Shamash Secondary and Frank Iny Schools concerning employee salaries and income tax issues.

Metadata

Archive Reference
IJA 2866
Item Number
6031
Date
Approx. January 1, 1951 to December 31, 1960
Languages
Arabic, English
Keywords
Office of Income Tax, Financial, Shamash Secondary School, Teachers, Typed, Iraq Railways-Chief Accountants Office, Sun Crest, Ink Stamp, Ottoman Bank, Receipts, Letterhead, Income Tax, Frank Iny School, Abdullah S. Obadiah, Tax, Correspondence, University of Baghdad, Annotation, Handwritten

AI en Translation, Pages 1-25

Page 2

Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
Number ⟦line⟧ ⟦632 / 63⟧
Date ⟦line⟧ ⟦10 / 5 / 1962⟧
Directorate General of Income Tax
Greetings,
We have paid Mr. Salim Soufer a sum of (172/-) Dinars
as fees for his lectures at this school starting from 4/1/1961 until
3/31/1962. Please add this to his income for the purpose of calculating
income tax.
Please accept our highest respect.
⟦Signature⟧
Isaac Cohen
Acting Director
⟦Mountain⟧

Page 3

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F/ ⟦142⟧ / 62
Date: ⟦21⟧ / ⟦5⟧ / 1962
⟦illegible⟧
General Directorate of Income Tax
Greetings.
We have paid to Mrs. Munira Mabkhout an amount of (484/-) Dinars,
for her lecture fees at this school for the period from 1/4/1961 to 31/3/⟦1962⟧.
Please add this to her income for the purpose of calculating income tax.
Isaac Cohen
Acting Director

Page 5

Republic of Iraq
Ministry of Agriculture:
General Directorate of Agricultural Research and Projects:
Division :: Fiscal Affairs
Number :: ⟦illegible⟧
Date :: ⟦...⟧ / 5 / 1962
Incoming Stamp
To :- Department of Soil and Agricultural Chemistry
Subject / Addition of Income
Shamash Preparatory School informed us in its letter numbered Sh / 37 / 62 and dated
21 / 5 / 1962 that the lecture fees for Mr. Hazim Shamash Lut for the months of February
and March / 1962 reached -/39 Dinars. Please add this to his income for the purpose
of calculating the income tax owed by him for the year 1961 / 1962 and inform us and the
General Income Tax Directorate when the deduction is completed.
⟦signature⟧
Abdul Hadi Ismail
General Director of Agricultural Research and Projects
A copy to /-
Shamash Preparatory School - New Alwiyah } with reference to the above letter for information
General Directorate of Income Tax
Wad Ya' / 24

Page 8

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F/ 62/129
Date: 27 / 5 / 1962
General Directorate of Income Tax - Baghdad
After greetings,
Subject/ Income tax deduction schedules for the year
fiscal year ending on 31 / 3 / 1962
Further to our letter numbered F/ 62/94 dated 5 / 4 / 1962,
We enclose herewith the income tax deduction schedule for employees in my schools
Shamash Preparatory and Frank Iny Intermediate and Primary, totaling 98/621
dinars, noting that the mentioned amount had been paid to your esteemed department
as follows :-
Fils Dinar
16/400 paid according to receipt number 63417/39 dated 7 / 4 / 62
82/221 paid according to receipt number 63417/66 dated 7 / 4 / 62
98/621 Total
⟦line⟧
Please accept our highest respect,,
⟦illegible⟧
Acting Director
⟦illegible⟧

Page 10

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number F/: ⟦129⟧ / 62
Date: ⟦27⟧ / 5 / 1962
Directorate General of Income Tax - Baghdad
Greetings,
Subject/ Income tax deduction schedules for the fiscal year
ending on 3/31/1962
Further to our letter numbered F/62/94 and dated 4/5/1962
We attach herewith the income tax deduction schedule for the employees at my schools
Shamash Secondary and Frank Iny Intermediate and Primary, totaling 98/621
dinars, noting that the mentioned amount had been paid to your esteemed department
as follows:
Dinar Fils | Details
16/400 | Paid according to receipt number 63417/39 dated 4/7/62
82/221 | Paid according to receipt number 63417/66 dated 4/7/62
98/621 | Total
Please accept our highest respect,
⟦Akram Hiba⟧
Acting Director

Page 16

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: ⟦124⟧ / 62
Date: 23 / 5 / 1962
Directorate General of Income Tax
Greetings.
We confirm to you that Mr. Shlomo Somekh is an accountant at this school and he intends
to travel outside Iraq during the summer vacation and the school administration undertakes
to pay all taxes incurred by him for the duration of his employment at this school
so please confirm that to the Directorate of Travel and Nationality.
Please accept our highest respect.
Isaac Cohen
Acting Director

Page 18

Shamash Secondary School
Baghdad
Al-Alwiyah Al-Jadidah
Telephone 91693
Number: ⟦37⟧ / 62 / ⟦...⟧
Date: 5 / 5 / 1962
Directorate General of Agricultural Research and Projects
Greetings,
We have paid Mr. Hazem Shammas Touma, analyst in the Soil and Chemistry Department
Agricultural section, an amount of (39/-) Dinars for his lecture fees in
this school for the months of February and March 1962, as detailed below. Please add
this to his income for income tax calculation purposes.
Isaac Cohen
Acting Director
| Fils | Dinar
February 1962 | 250 | 20
March 1962 | 750 | 18
| ... | 39
Copy to / Directorate General of Income Tax

Page 19

Shamash Intermediate School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
Number: Sh/62/
Date: 21 / 5 / 1962
Deanship of the College of Pharmacy
After greetings.
We have paid to Mr. Seham Al-Dafai an amount of (36/-) Dinars, and that is
for his lecture fees at this school for the months of February and March 1962, as detailed
below. Please add this to his income for the purpose of calculating income tax.
⟦illegible⟧
Isaac Cohen
Acting Director
Fils | Dinar |
000 | 20 | February 1962
000 | 16 | March 1962
000 | 36 |
A copy of it to / Directorate General of Income Tax

Page 20

Shamash Preparatory School
Baghdad
Al-Alwiyah Al-Jadida
Telephone 91663
Number: Sh/ 62/ ⟦26⟧
Date: 10/5/1962
Deanship of the College of Pharmacy
Greetings.
We have paid to Mr. Siham Al-Dafa'i an amount of (36/-) Dinars,
for his lecture fees at this school for the months of February and March 1962 as detailed
below. Please add this to his income for the purpose of calculating income tax.
Isaac Cohen
Acting Director
| Dinar | Fils
February 1962 | 20 | ...
March 1962 | 16 | ...
| 36 | ...
Copy to / Directorate General of Income Tax

Page 21

Frank Iny School
Middle and Primary
Baghdad
Telephone number 91693
Number: ⟦122⟧ / 62
Date: ⟦10⟧ / 5 / 1962
Directorate General of Income Tax
Greetings,
We have paid the retiree Mr. Yahya Nezhet an amount of (87/500)
dinars for his lecture fees at this school for the months of February and March
1962 as detailed below. Please add this to his income for income tax
calculation purposes.
⟦illegible⟧
⟦signature⟧
Isaac Cohen
Acting Director
| Dinars | Fils
February 1962 | 53 | 000
March 1962 | 34 | 500
| 87 | 500

Page 23

Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
Number: Sh / 28 / 62
Date: 21 / 5 / 1962
Directorate of Education, Baghdad Province / Rusafa
Greetings.
We have paid to Mr. Yusuf Haddad, the teacher at Kadhimiya Intermediate School for Boys, an amount
of (55.000) Dinars, for his lecture fees at this school for the months of
February and March 1962, as detailed below. Please add this to his income for the purpose of calculating
income tax.
⟦signature⟧
Isaac Cohen
Acting Principal
| Dinars | Fils
February 1962 | 23 | 750
March 1962 | 31 | 250
| 55 | 000
Copy to / General Directorate of Income Tax
Administration of Kadhimiya Intermediate School for Boys
⟦illegible⟧

Page 24

Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
Number: ⟦28⟧ / 62
Date: ⟦10 / 5 / 1962⟧
Directorate of Education, Baghdad Governorate / Rusafa
Greetings.
We have paid to Mr. Yusuf Haddad, the teacher at Al-Kadhimiya Intermediate School for Boys, an amount
of (55/500) Dinars, for his lecture fees at this school for the months of
February and March 1962, as detailed below. Please add this to his income for the purpose of calculating
income tax.
⟦signature⟧
Isaac Cohen
Acting Director
Fils | Dinar |
750 | 33 | February 1962
750 | 21 | March 1962
500 | 55 |
Copy to / General Directorate of Income Tax
Administration of Al-Kadhimiya Intermediate School for Boys

Page 25

Frank Iny School
Middle and Primary
Alwiyah Al-Hadithah - Baghdad
Telephone: 91693
Number: ⟦62/⟧
Date: ⟦...⟧ / 5 / 1962
Directorate General of Income Tax
Baghdad
Greetings,
With reference to the letter from the Director of Pensioners' Salaries No. 4876 dated ⟦18/4/1962⟧
addressed to this school, with a copy to you, regarding the income of Mr. Mohammed Ali Raji Kubba,
we are sending with the bearer an amount of 19/388 Dinars for the income tax due from
the aforementioned individual, after taking into consideration his income recorded in the letter mentioned above
as detailed below, requesting you to kindly provide us with a formal receipt:
Dinar Fils
316/880 Pension income starting from 6/11/61
727/500 His income from the job until 5/11/61
⟦line⟧
1044/380
700/000 Legal allowance
⟦line⟧
344/380 Taxable amount according to the letter mentioned above
450/000 His income from this school until 31/3/62 including ⟦cost of living⟧ allowances
⟦line⟧
794/380
Tax due
500/- 3 percent 15/000
294/380 5 " 14/719
⟦line⟧
29/719 Total, tax due
10/331 Deducting the tax already withheld from him according to the letter
mentioned above.
⟦line⟧
19/388 Balance
Please accept our highest respect,
Acting Director
Isaac Cohen
Copy to /
Director of Pensioners' Salaries for information.