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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 176-200

Page 176

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No: F/ ⟦98⟧ / 617
Date: 1961/4/19
Directorate General of Railways
Greetings.
The total amount received by Mrs. Budoor Zaya Qassab, wife of Mr. Kadhim Duda, Clerk
in the North Baghdad Railways, in monthly salaries from this school during the year from
4/1/1960 until 3/31/1961 amounts to (528/-) Dinars, including
cost of living allowances, as detailed below. Please add the necessary amount to her husband's income for the purpose of calculating
income tax.
⟦illegible⟧
Isaac Cohen
Acting Director
Fils | Dinar |
000 | 156 | Nominal salaries at a rate of 26/- Dinars per month from 4/1/60 to 9/30/1960
000 | 168 | Nominal salaries at a rate of 28/- Dinars from 10/1/60 to 3/31/1961
000 | 324 |
000 | 204 | Cost of living allowances at a rate of 17/- Dinars per month from 4/1/60 until 3/31/1961
000 | 528 |
A copy to / Directorate General of Income Tax

Page 177

Frank Iny School
Intermediate and Primary
Baghdad
Telephone number 91693
Number: 98 / 617
Date: 19/4/1961
General Directorate of Railways
Greetings.
The total amount received by Mrs. بدور زيا قصاب, wife of Mr. كامل دودة, the observer
in the North Baghdad Railways, as monthly salaries in this school during the year from
1/4/1960 until 31/3/1961 amounts to (528/-) Dinars, including
cost of living allowances as detailed below. Please add the necessary amount to her husband's income for the purpose of calculating
income tax.
⟦signature⟧
Isaac Cohen
Acting Director
Fils | Dinar |
... | 156 | Nominal salaries at a rate of 26/- Dinars per month from 1/4/60 to 30/9/1960
... | 168 | Nominal salaries at a rate of 28/- Dinars from 1/10/60 to 31/3/61
... | 324 |
... | 204 | Cost of living allowances at a rate of 17/- Dinars per month from 1/4/960 until 31/3/1961
... | 528 |
Copy to /
General Income Tax Directorate

Page 181

Frank Iny School
and Shamash Junior High School
Baghdad
New Alwiyah
Telephone 91693
- 2 -
Number:
Date:
(Continuation of income)
Tax Amount
Fils / Dinar
15/000 at a rate of 3% for the first / 500 Dinars
25/000 at a rate of 5% for the second / 500 Dinars
64/812 at a rate of 7% for the remaining / 925/887 Dinars
⟦line⟧
104/812 Total tax due
4/500 Deduct the first installment of tax paid to you as per our letter
No. F/60/364 dated 11/15/1960
⟦line⟧
100/312 Remainder of the tax due from the aforementioned person.
⟦line⟧
Please accept our highest respect,,
Isaac Cohen
Acting Director
Copy to:
Deanship of the Higher Institute of Industrial Engineering, with reference to its letter referred
to above - with the request to directly deduct what is owed by the aforementioned
person as tax on his income from your institute for the period from 12/15/1960
until 3/31/1961 and for after that date in the future.
Our answer No. ⟦...⟧
Dated 12/18/60

Page 182

Frank Iny School
Shamash Preparatory School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
Number: F / 80 / 61
Date: 15 / 3 / 1961
To: General Income Tax Directorate - Baghdad
Institutions Department / 28
Subject: Income.
Greetings,
With reference to the letter from the Deanship of the High Institute of Industrial Engineering - University of Baghdad -
Number 235 dated 6 / 2 / 1961 addressed to this school, a copy of which was sent to you.
We attach herewith a check numbered 452964 dated 15 / 3 / 1961 drawn on the Ottoman Bank
In the amount of 100 / 312 Dinars, representing the income tax due from Mr. Abdullah Obeidia
The former director of the Frank Iny and Shamash Preparatory schools for the period from 1 / 4 / 1960 until
24 / 12 / 1960 on the occasion of his appointment as an Assistant Professor at the University of Baghdad and his commencement of work at the
High Institute of Industrial Engineering starting from 25 / 12 / 1960 before noon, as detailed below,
Please provide us with an official receipt.
Fils / Dinars | Details
984 / 1535 | Salaries from this school for the period from 1 / 4 / 60 to 24 / 12 / 60 at a rate of 175 / - Dinars monthly including cost of living allowance.
000 / 1000 | Grant for his services in this school.
758 / 384 | Pension salaries from the General Pension Directorate for the period from 1 / 4 / 60 to 24 / 12 / 60 at a rate of 32 / 459 Dinars monthly including cost of living allowance.
Fils / Dinars |
10 / - | Lecture fees from the High Institute of Industrial Engineering for the month of October 1960 according to the letter of the Deanship of the said Institute, Number 1144 dated 21 / 11 / 1960.
15 / - | Lecture fees from the High Institute of Industrial Engineering for the month of November 1960 according to the letter of the Deanship of the said Institute, Number 2060 dated 6 / 12 / 1960.
000 / 75 |
242 / 2895 |
| Deduct
Fils / Dinars |
355 / 219 | Cost of living allowances for salaries received from the Frank Iny and Shamash schools for the period from 1 / 1 / 60 to 24 / 12 / 1960 at a rate of 25 / - Dinars monthly.
000 / 750 | The legal exemption amount entitled to the aforementioned person
355 / 969 |
887 / 1925 | Net taxable amount.
(( Continued on page 2 ))

Page 183

Frank Iny School
Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
- 2 -
Number: ⟦line⟧
Date: ⟦line⟧
(Income Statement)
Tax Amount | Fils / Dinars
At a rate of 3% for the first 500 Dinars | 15/000
At a rate of 5% for the second 500 Dinars | 25/000
At a rate of 7% for the remaining 925/887 Dinars | 64/812
Total Tax Due | 104/812
Deducting the first installment of the tax paid to you as per our letter | 4/500
Numbered F/60/364 and dated 12/15/1960 |
The remaining tax due from the aforementioned person. | 100/312
Please accept our highest respects..
⟦signature⟧
Isaac Cohen
Acting Director
⟦illegible⟧
56211/72
12/18/60
A copy to:
Deanship of the Higher Institute of Industrial Engineering, with reference to its letter mentioned
above - with the request to directly deduct what is owed by the aforementioned
person in tax on his income from your institute for the period from 12/15/1960
until 3/31/1961 and for after that date in the future.

Page 185

University of Baghdad
Deanship of the Higher Institute of Industrial Engineering
Baghdad
Dean's Telephone 86902
Switchboard 87151
80
21 / 7 / 61
Incoming Stamp
Subject: Income Tax
Number: 295
Date: 12/7/1961
To: Shamash Secondary School
Please inform us of the amounts received by Mr. Abdullah Qwidya
Assistant Professor at our institute for the period from 1/4/1960 to 25/12/1960
which is the date of his commencement, as soon as possible.
On behalf of the Acting Dean of the Institute
Ismail Abdul Wahab
Copy to /
General Income Tax Directorate / For information.
Accountant ⟦line⟧
F 15 / 7 / 1961

Page 186

FRANK INY SCHOOL
Intermediate & Primary
New Alwiyah - Baghdad
TELEPHONE No. 91693
Frank Iny School
Intermediate and Primary
New Alwiyah - Baghdad
Telephone: 91693
No. ⟦line⟧ Number 61/⟦75⟧
Date ⟦line⟧ Date 14/3/1961
Ottoman Bank - Baghdad
Greetings.
Reference to your letter dated 6/1/1961 addressed to us, with a copy to the Directorate General of Income Tax.
The total monthly salaries received by Mrs. Salma Amin, wife of Mr. Joseph Amin, an employee in your department,
during the year from 1/4/1960 to 31/3/1961, amounts to (480/-) Dinars at a rate of (40/-)
Dinars per month including cost-of-living allowances as detailed below. Please add this to her husband's income
for the purpose of calculating income tax.
Please accept our highest respect.
⟦illegible⟧
Isaac Cohen
Acting Director
Fils | Dinar |
000 | 300 | Nominal salaries at a rate of (25/-) Dinars per month from 1/4/1960 to
|  | 3/31/1961
000 | 180 | Cost-of-living allowances at a rate of (15/-) Dinars per month for the same period
000 | 480 |
A copy to /
Directorate General of Income Tax
Reference to the letter mentioned above

Page 188

Deanery of the College of Education
Baghdad
Republic of Iraq
⟦2/12⟧
Incoming Stamp
Number:
Date:
To:—
General Directorate of Income Tax
With reference to the letters from Shamash Preparatory School numbered 9, 10, and 15 / 61
and dated 9 and 19 / 2 / 1961. We have added the amounts mentioned in the letters above to
the income of both Mr. Abd Kamil and Mr. Sadiq al-Khafaji. Please be informed.
Acting Dean
Dr. ⟦Abdul-Jabbar⟧
A copy to:—
Shamash Preparatory School
Respectfully
⟦illegible⟧
For filing
⟦signature⟧
12/2/961
⟦What⟧

Page 189

Frank Iny School
Intermediate & Primary
New Alwiyah - Baghdad
Telephone: 91693
FRANK INY SCHOOL
Intermediate & Primary
New Alwiyah - Baghdad
TELEPHONE No. 91693
No.: F / 61
Date: 9 / 3 / 1961
No.:
Date:
Directorate of Education of Baghdad Province / Rusafa
Sub: Addition of an amount
Greetings.
Reference to your letter No. 12976 dated 6 / 3 / 1961.
1- We have previously informed you in our letter No. F/35/61 dated 9 / 2 / 1961 of the amount received by Mr.
Khazaal Al-Hashimi for lecture fees for the three months October / December 1960, amounting to
(- / 30) dinars. Please note our letter mentioned above.
2- The fees paid to the aforementioned person for the month of February 1961 are (8/400) dinars, and as for
the fees that will be paid to him for the current month of March, we will inform you about them when he receives them upon
entitlement.
Please accept the highest expressions of respect.
⟦illegible⟧
Isaac Cohen
Acting Director
Copy to /
General Directorate of Income Tax

Page 190

FRANK INY SCHOOL
Intermediate & Primary
New Alwiyah - Baghdad
TELEPHONE No. 91693
Frank Iny School
Intermediate and Primary
New Alwiyah - Baghdad
Telephone: 91693
No.: F/ 61/
Date: 3 / 9 / 1961
No.:
Date:
Directorate of Education for Baghdad Governorate / Al-Rusafa
Subject/ Adding an amount
Greetings,
Reference to your letter No. 12976 dated 3 / 6 / 1961.
1- We have previously informed you in our letter No. F/ 35 / 61 dated 2 / 9 / 1961 of the amount received by Mr. Khazaal Al-Hashimi for lecture fees for the three months of October / December 1960, amounting to (30/-) Dinars. Please note our above-mentioned letter.
2- The fees paid to the aforementioned person for the month of February 1961 are (8/400) Dinars, and as for the fees that will be paid to him for the current month of March, we will inform you about them when he receives them upon maturity.
Please accept our highest respect.
⟦illegible signature⟧
Isaac Cohen
Acting Director
A copy to /
General Income Tax Directorate

Page 191

University of Baghdad
Deanery of the College of Science
Adhamiya
Republic of Iraq
- Accounts -
Incoming Stamp
Number: ⟦845⟧
Date: ⟦20/2/1961⟧
To:-
General Directorate of Income Tax
Subject/ Addition of income
Reference to the letter of Frank Iny School numbered F/32/61 dated
6/2/1961. We confirm the addition of the amount of 14/- Dinars to the income of
Dr. Ghazi Darwish for the fiscal year 960/961 for the purpose of calculating
income tax.
For the Dean
Farid Al-Sabti
A copy to:-
Frank Iny School - with reference to their letter above.
⟦...⟧
Register
2/20

Page 194

General Income Tax Directorate:
Section / Deduction:
Number / 27 /: ⟦228⟧
Date /: ⟦12 / 8⟧ / 1960
To ⟦Frank Iny School⟧
Subject / Request for a copy of a letter
Please provide us with a copy of your letter numbered 197/60 and dated 7 / 12 / 1960
as mentioned in the letter from the Deanery of the College of Education numbered 7766 and dated 8 / 2 / 196⟦0⟧
to take the necessary action.
On behalf of General Income Tax Director
Noureddine Al-Nawab
A copy to -
Direct Deduction - for follow-up
/ Ghanem
⟦Correct⟧

Page 195

Ministry of Agriculture
Directorate of Research and Projects
General Agricultural
Republic of Iraq
Incoming Stamp
Accounting Department
No.: ⟦line⟧
Date: 2 / 2 / 1961
To: Soil and Agricultural Chemistry Department
Sub: Addition of Income
Shamash Preparatory School paid Mr. Hazem Shammas Toma
during the month of January / 961 an amount of 17.250 Dinars
for his lecture fees at the mentioned school. We request adding it
to his income for income tax calculation purposes and informing us.
⟦illegible⟧
Abdul Latif Abdul Ghafoor
Acting General Director of Research and Agricultural Projects
Copy to /
Shamash Preparatory School / Baghdad - New Alwiyah
Your letter No. Sh / 18 / 61 dated
19 / 2 / 961 for information.
General Income Tax Directorate / with reference to the school letter
above for information.
For filing
in the file
5 / 2 / 961
F / 22

Page 196

Republic of Iraq
University of Baghdad
Al-Tahrir College
Baghdad
No: ⟦721⟧
Date: ⟦1961/2/25⟧
⟦61/2/26⟧
Incoming Stamp
To General Income Tax Directorate
Subject / Adding an amount
With reference to the letter from Frank Iny School numbered ⟦61/49⟧ and dated
on 2/19/1961.
We have added the amount of 9/750 dinars to the income of Dr. Riyadh Rashid for the year
fiscal 1960/1961 for the purpose of deducting the tax due on his income.
Rose ⟦...⟧
Acting Dean of Al-Tahrir College
Dr. Rose Khadduri
Copy to /
Frank Iny School / its letter referred to above
College Accountant

Page 198

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: 8 / 61
Date: 19 / 2 / 1961
Deanship of Al-Tahrir College
After greetings,
We have paid Dr. Riyadh Rashid an amount of (6.750) dinars as
fees for his lectures at this school for the month of January 1961, so please add that
to his income for the purpose of calculating income tax.
⟦illegible signature⟧
Isaac Cohen
Acting Director
A copy to /
General Directorate of Income Tax

Page 199

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number F/ 61 / 9
Date 19 / 2 / 1961
Swissair
Greetings.
We have paid to Madame George Georgie an amount of ( 54/- ) Dinars for her
lecture fees at this school for the month of January 1961; please add this to
the income of her husband employed in your administration for the purpose of income tax calculation.
⟦signature⟧
Isaac Cohen
Acting Director
Copy to /
General Directorate of Income Tax

Page 200

Shamash Preparatory School
Baghdad
Alwiya Al-Jadida
Telephone 91693
Number: Sh / 61 /
Date: 1961/2/19
General Directorate of Agricultural Research and Projects
Greetings.
We have paid to Mr. Hazem Shammas Touma, an employee in the Soil and Agricultural Chemistry Department,
an amount of (17/250) Dinars, for his lecture fees at this school
for the month of January 1961. Please add this to his income for the purpose of calculating income tax.
⟦An⟧
⟦illegible⟧
Isaac Cohen
Acting Director
Copy to /
General Directorate of Income Tax