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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 326-350

Page 326

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate & Primary
Baghdad
Telephone No. 91693
No.:
Number:
Date:
Date: 14 / 1 / 1960
Directorate of Education, Baghdad Governorate / Rusafa
After greetings,
We have paid to Mr. Fadhil Daqqaq an amount of 97/500 Dinars as
fees for his lectures in this school for the months of October / December 59 as
detailed below, so please add that to his income for income tax calculation purposes.
Please accept our respect,,
⟦illegible⟧
Abdullah Owaid Issa
The Director
Fils | Dinar
9/500 | October 59
47/000 | " November "
41/000 | December "
97/500 |
Copy to: General Directorate of Income Tax for information
Mr. Fadhil Daqqaq
Al-Sa'adoon Intermediate School for Boys.

Page 328

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No.:
Number:
Date:
Date: 1/14/1960
Directorate of Education for Baghdad Governorate / Rusafa
After greetings,
We have paid Mr. Clement Nano an amount of 23/- Dinars for
his lecture fees at this school for the months of November and December 1959
as detailed below, so please add this to his income for the purpose of calculating income tax.
Please accept our highest respect..
Abdullah Obadia
The Director
Fils | Dinar
000 / | 11 | November 59
000 / | 12 | December 59
000 / | 23 |
Copy to: General Directorate of Income Tax for information
Mr. Clement Nano
Diyala Bridge Intermediate School
⟦illegible⟧

Page 329

Republic of Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Department / Institutions / 28
Number / ⟦27701⟧
Date / / 195
To: - Frank Iny School
Your letter numbered 279/59 dated 2/12/59
We attach herewith the list of legal allowances belonging to your employees for the year
59 / 60 fiscal year after auditing it, requesting you to act accordingly ...
p.p. General Director of Income Tax
Emmanuel Fadel
Attachments
1 - List of allowances
Sabah
Mr. Selim
Please review
the list
⟦signature⟧
22 / 12 / 959
Please address correspondence to
General Directorate of Income Tax (Institutions)

Page 331

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No. / No.: F / 597
Date / Date: 12 / 10 / 1959
Directorate of General Income Tax (Institutions)
Greetings.
Reference to your letter numbered 68/26446 and dated 12/27/1959 addressed
to the Ministry of Guidance and a copy to this school.
Mrs. Therese bin Mabkhout informed us that her husband Omar bin Mabkhout is a student at
the College of Arts in Baghdad and has no other occupations.
Please accept our highest respect.
Abdullah Obadia
The Director

Page 333

Seventh - If the student is late for registration within the specified date
in the school after that date at all.

Republic of Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Desk / Institutions / 28
Number: ⟦line⟧
Date: / / 195
To: -
Ministry of ⟦Guidance⟧
Frank Iny School has informed us in its letter No. F / 222 / 59 dated
2/27/59 that Mrs. Therese Mabkhout has worked at the Broadcasting House
during the 58/59 fiscal year. Please provide us with details of her receipts
during the period referred to above...
On behalf of the Director of General Income Tax
Dr. Kadhim Al-Saidi
A copy to: -
Frank Iny School - Alwiyah Al-Jadida -
Regarding your letter referred to above, please state the place of work of
her husband, Mr. Omar Mabkhout, during the 58/59 fiscal year.
Mr. Shalabi
Please have the accountant review the matter.
Abdullah Omar
12 / 7 / 959
Noted and the answer has been written
Sabah
⟦illegible⟧

Page 335

First - The school administration cannot ⟦...⟧
regarding this date, whether they are from the stude⟦...⟧
Second - Anyone who ⟦...⟧ is deprived of the school fee exemption
stipulated above, whether his ⟦...⟧ was in the ⟦...⟧
Third - The student pays upon re⟦...⟧ the fi⟦...⟧ installment
in addition to the fees for the ⟦...⟧ activities according to the ⟦...⟧
Fourth - Any student who is late in paying the fir⟦...⟧ installment
specified above (i.e., Sunday, September 24, 1⟦...⟧
the administration, he shall be obligated to pay an addi⟦...⟧ amount
and that is in case he is accepted into this ⟦...⟧

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No.:
Date:
No.: F/596
Date: 2 / 12 / 1959
Directorate General of Income Tax
Greetings.
We attach herewith form (I. T. No. 6) entitled Employees' Report
for the 1959 / 1960 fiscal academic year with the specialized forms
for each of the employees (entitled Income Tax Report Supplement Form (I. T.
51) for the Shamash Preparatory School and Frank Iny Intermediate and Primary School for the
1959 / 1960 fiscal year, requesting you to kindly inform us of the legal exemptions due
to each of them.
Please accept our highest respects.
Abdullah Obadia

Page 336

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No. ⟦line⟧ No. F / 597
Date ⟦line⟧ Date 12 / 2 / 1959
General Directorate of Income Tax
Greetings,
We enclose herewith form (I. T. No. 6) titled Employees' Report
for the 1959 / 1960 fiscal school year with the relevant forms
for each employee (titled Income Tax Report Supplement Form (I. T.
14) for Shamash Secondary School and Frank Iny Intermediate and Primary School for the
1959 / 1960 fiscal year, requesting you kindly inform us of the legal exemptions due
to each of them.
Please accept our highest respect.
Abdullah Obadiah
Director

Page 337

501
Republic of Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Section / Institutions
Number: M/⟦21225⟧
Date: 2 / 12 / 1959
⟦Urgent⟧
File Number 91692
To :-
The Honorable Director of Frank Iny Mixed School and Primary ...... Respectfully
Subject / - Payment due for income tax installments of employees
For the year 1959 / 1960
We inform you that you have not paid the first installment of the income tax due on
your employees for the year 1959 / 1960 ending on 31 / 3 / 1960
to date. Therefore, please pay the mentioned installment within (21) days, and in case of delay,
a fine of 5% of the tax due will be imposed on you according to Article (45) of the
Income Tax Law No. (85) of 1956.
Note: - We draw your attention to the fact that the second installment is due at the end of February
1960 and the third installment is due at the end of March / 1960.
⟦Signature⟧
Director General of Income Tax
⟦Izzat Al-Aswad⟧

Page 338

Republic of Iraq
Ministry of Finance
General Income Tax Directorate
Baghdad
Section / Institutions
No. 27225/28
Date 2 / 1 / 1956
To: Shamash Secondary School
Dear ................. Respected
Subject / Due installments of income tax for employees
For the year 955 / 956
We inform you that you have not paid the first installment of income tax due on
your employees for the year 1955 / 956 ending on 31 / 3 / 956
until now. Therefore, please pay the mentioned installment within (21) days. In case of delay, a
penalty of 5% of the tax due from you will be imposed according to Article (45) of the
Income Tax Law No. (85) of 1956.
Note: We draw your attention that the second installment is due for payment at the end of February
/ 956 and the third installment is due for payment at the end of March / 1956.
General Income Tax Director
⟦signature⟧
Al-Aswad
Dr. Saleh Jawad ⟦illegible⟧
156
On behalf of the school
Mr. Ahmed
Please have the accountant review this letter
⟦signature⟧
29 / 1 / 956

Page 339

Republic of Iraq
Deanship of the College of Education
Baghdad
Number: 2118
Date: 137 / / AH
Date: 19 / 11 / 1959 AD
Subject ⟦line⟧
To / Deanship of the Higher Institute of Physical Education
With reference to your letters numbered 4 / 1 / 410, 4 / 1 / 492, and 6 / 2 / 930 dated
1 / 6, 12 / 8, and 5 / 10 / 1959, we have added the aforementioned amounts to their income; please be informed.
The Dean
Dr. Salih Jawad Al-Toma
A copy to:-
Frank Eini School / Your letter No. 47 / 1 / 59 dated 12 / 7 / 1959
For the same purpose regarding Mr. Farid Yusuf; please be informed
General Income Tax Directorate / For kind notice
Accounting
Professor Ahmad
Please review and respond to the content of the letter
⟦illegible⟧
17 / 11 / 59

Page 341

First - The school administration cannot
⟦...⟧ from this date, whether they are from the
Second - Every person who ⟦...⟧ the aforementioned schedule shall be deprived of the school fee exemption, whether ⟦...⟧ in
Third - Upon registration, the student shall pay the installment
⟦...⟧ in addition to the extra activities fees according to the
Fourth - Every student who is late in paying the installment
⟦...⟧ specified above (i.e. Sunday, September 24, 1
⟦...⟧ administration, they shall be obligated to pay an additional amount
⟦...⟧ in the event that they are accepted into this school
Fifth - ⟦...⟧

Page 342

The Republic of Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Number: ⟦line⟧
Date: / / 195
Pen / Institutions / 28
Frank Iny and Shamash Secondary School
- Alwiya Al-Jadeeda -
Your letter No. 59/110 dated 5/26/59
The Ministry of Guidance previously denied in its letter No. 2683 dated 3/19/59
The existence of any employee or official named Mrs. Therese Mabkhout. Please
provide us with her full address and we attach herewith a copy of the I.T. 14 form, requesting
it be handed to her to fill it out and return it . . .
On behalf of General Director of Income Tax
Salman Al-Aswad
Attachments
⟦line⟧
1 - Form
Outgoing No. ⟦...⟧ 10/22/205
Sabah

Page 343

Republic of Iraq
Directorate of Education of Baghdad Province
Primary Accounts
21925
No.
Date - 2 / 8 / 1959
To :-
Directorate of General Administration - Accounts
Subject / Original letter of Shamash Preparatory School
We are sending you herewith the original letter of the administration of Shamash Preparatory School numbered
8 / 59 / 89 and dated 12 / 7 / 1959 regarding the lecture fees of Mr.
Abdul Jabbar Al-Hashimi, the teacher at the Primary Teachers' House, and we hope you will take the
necessary action regarding it according to the procedures.
⟦illegible stamp⟧
⟦signature⟧
Ghanem Hamdoun
On behalf of the Director of Education of Baghdad Province
Copy to :-
Directorate General of Income Tax - with reference to the letter above - for information
Administration of Shamash Preparatory School - regarding your letter above, and we request that everything related to the income
of Mr. Abdul Jabbar Al-Hashimi be sent to the Directorate of General Administration - Accounts in
the future.
Qais 11

Page 345

Directorate
Primary Teachers' Training House
Baghdad
Director 2301
Assistant 21009
Clerk 29653
Telephone Number
Number: 2480
Date: 25 / 7 / 959
Subject: Addition of a teacher's income
To: Directorate of General Administration - Accounts
We record for you below the text of the Shamas Preparatory School letter No. Sh/59/89
dated 12 / 7 / 59, requesting you to kindly add the amounts to the income of Mr.
Abdul Jabbar Al-Hashimi.
Yahya Al-Saoudi
Director of the Primary Teachers' Training House
A copy to /
Shamas Preparatory School regarding its letter referred to above
Baghdad Province Education Directorate, referring to the letter mentioned above, for information
Mr. Abdul Jabbar Al-Hashimi
The House Accountant
- Text of the letter -
Baghdad Province Education Directorate
Greetings,
We have paid Mr. Abdul Jabbar Al-Hashimi an amount of 47/000 Dinars for lecture fees
at this school for the months of April and May 959 as detailed below. Please add this
to his income for the purpose of calculating income tax.
Please accept the highest respect
Abdullah Oweidia
The Director
Fils | Dinar |
... | 23 | Month of April 959
... | 24 | Month of May 959
Copy to -
General Income Tax Directorate
Primary Teachers' Training House
Mr. Abdul Jabbar Al-Hashimi

Page 346

Republic of Iraq
University of Baghdad
Deanship of the College of Engineering
Number: 2992
Date: 27 / 7 / 1959
Subject: / Adding an amount ⟦line⟧
Normal
To -
Directorate of Frank Iny School
Reference to your letter No. 141 dated 12 / 7 / 1959
We confirm the addition of the amount to the income of Mr. Youssef Abdel Ahad
And it will be taken into consideration when deducting income tax from him during
the current year.
Acting Dean of the College
Dr. Naji Abdel Qader
A copy to -
General Directorate of Income Tax, with reference to the letter of
Frank Iny School mentioned above.
College Accountant.
Faisal / 26

Page 347

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No. / Number: 56/ ⟦145⟧
Date / Date: 1956/7/17
Directorate of Education of Baghdad Province
After greetings,
We have paid to Mr. Fadil Daqqaq an amount of 41/500 Dinars for
his lecture fees at this school for the three months April/June 1956 as
detailed below, so please add this to his income for the purpose of calculating income tax.
Please accept our highest respect.
⟦signature⟧
Abdullah Ovadia
The Principal
Fils | Dinar |
500 | 10 | Month of April 1956
000 | 20 | Month of May 1956
000 | 11 | Month of June 1956
500 | 41 |
A copy to the General Directorate of Income Tax
Al-Irfan Intermediate School for Boys
Mr. Fadil Daqqaq

Page 348

Frank Iny School
FRANK INY SCHOOL
Intermediate & Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: 582
Date: 1959/7/22
Directorate of Education of Baghdad Province
Greetings.
We have paid Mr. Hussein Dabbas an amount of 8.000 Dinars for his
lecture fees at this school for the month of April 1959, so please add that to his income
for the purpose of calculating income tax.
Please accept our highest respect.
⟦illegible⟧
Abdullah Ovadia
The Director
Copy to -
General Directorate of Income Tax
Al-Mansur Intermediate School for Boys
Mr. Hussein Dabbas

Page 349

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No.: 85 / 56
Date: 12 / 7 / 1956
No.:
Date:
Directorate of Education, Baghdad District
Greetings,
We have paid Mr. Abdul Majid Saeed an amount of 28.500 Dinars
from his lecture fees at this school for the three months April/June 1956 as
detailed below. Please add this to his income for the purpose of income tax calculation.
Please accept our utmost respect.
Abdullah Obadiah
Principal
Fils | Dinar |
000 | 8 | Month of April 1956
000 | 6 | Month of May 1956
500 | 14 | Month of June 1956
500 | 28 |
A copy to -
General Income Tax Directorate
Al-Yarmouk Intermediate School for Boys
Mr. Abdul Majid Saeed

Page 350

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone No. 91693
No. / No.: 59/⟦...⟧
Date / Date: 11 / 7 / 1959
General Directorate of Agricultural Research and Projects
Greetings.
We have paid to Professor Joseph Al-Qas Suleiman an amount of 20/500 Dinars
for his lecture fees at this school for the three months April / June 1959
as detailed below, please add that to his income for income tax calculation purposes.
Please accept our highest respect.
Abdullah Obeidia
Principal
⟦illegible⟧
Fils | Dinar |
000 | 9 | Month of April 1959
500 | 7 | Month of May 1959
000 | 4 | Month of June 1959
500 | 20 |
A copy to - General Income Tax Directorate
Professor Joseph Al-Qas Suleiman