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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 626-650

Page 626

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No.:
Date:
No.: F/ 188 / 56
Date: 17 / 7 / 1956
Administration of Ghazi Secondary School for Boys - Baghdad
Greetings,
We have paid to Mr. Bahjat Abboush an amount of 3/200 Dinars for lecture fees
at this school for the months of April and May 1956 as detailed below. Please add
this to his income for income tax calculation purposes.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Acting Director
Fils | Dinar |
400 | 2 | Month of April 1956
800 | " | " May "
200 | 3 |
A copy of it to the General Directorate of Income Tax - for information
Directorate of Education of Baghdad Province
Mr. Bahjat Abboush
⟦mark⟧

Page 627

Frank Iny School
FRANK INY SCHOOL
Intermediate & Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No. / No.: F / 189 / 56
Date / Date: 20 / 7 / 1956
Directorate of Al-Irfan Intermediate School for Boys - Baghdad
Greetings,
We have paid to both teachers Shawkat Al-Haboubi and Khazaal Al-Hashimi an amount of
7/200 Dinars as fees for proctoring the third intermediate class examinations in this school
so please add that to the income of each of them for the purpose of calculating income tax.
⟦illegible⟧
Isaac Cohen
Acting Principal
A copy to: - General Directorate of Income Tax - for information
Directorate of Education of Baghdad Province
Mr. Shawkat Al-Haboubi
" " Khazaal Al-Hashimi

Page 628

FRANK INY SCHOOL
FRANK INY SCHOOL
Intermediate and Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: 190/56
Date: 1956/7/22
Directorate of Education for Baghdad Governorate / Center
Greetings,
We have paid to Mr. Hassan Abid Zalzala, Inspector of Education for Baghdad Governorate, an amount of
7.200 Dinars as fees for supervising the third intermediate grade examinations in
this school; please add this to his income for income tax calculation purposes.
Please accept our highest respect.
⟦illegible signature⟧
Isaac Tawfiq
Acting Director
Copy to -
General Income Tax Directorate - for information
Mr. Hassan Abid Zalzala
⟦illegible⟧

Page 629

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No.: F/191/56
Date: 14 / 7 / 1956
Primary
Administration of Al-Bataween First School - Baghdad
Greetings,
We have paid to Mr. George Al-Banna an amount of 7/200 Dinars as
fees for proctoring the third intermediate class exams in this school, so please add
that to his income for the purpose of calculating income tax.
Please accept our highest respect.
⟦illegible⟧
Isaac Cohen
Acting Director
Copy to -
Directorate General of Income Tax - for information
Directorate of Education of Baghdad Province
Mr. George Al-Banna

Page 630

SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
Shamash Secondary School
Baghdad
Telephone 91693
Number: 10/10/56
Date: 7/22/1956
Subject:
Directorate of Central Secondary School for Boys
Baghdad
Greetings.
We have paid to Mr. Alfred Nasri an amount of 62/500 Dinars as fees
for lectures at this school for the three months April, May and June 1956, as
detailed below. Please add this to his income for income tax calculation purposes.
With high respect.
⟦Isaac Cohen⟧
Acting Director
| Fils | Dinar
Month of April 956 | 500 | 33
Month of May " | 500 | 21
Month of June " | 500 | 8
| 500 | 62
Copy to -
General Income Tax Directorate for information
Baghdad Province Education Directorate / Center
Mr. Alfred Nasri
⟦squiggle⟧

Page 631

SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
Shamash Secondary School
Baghdad
Telephone 91693
No: SH/106/56
Date: 12 / 7 / 1956
Subject:
Directorate of Kadhimiya Secondary School for Boys
Baghdad
Greetings,
We have paid to Mr. Yusuf Haddad an amount of 32/250 Dinars for his lecture fees
at this school for the months of April and May 1956, as detailed below. Please add
this to his income for the purpose of calculating income tax.
Please accept our highest respect.
⟦illegible⟧
Isaac Cohen
Acting Director
| Fils | Dinar
The month of April 1956 | 500 | 25
The month of May " | 750 | 6
| 250 | 32
Copy to - Directorate of General Income Tax - for information
Directorate of Education, Baghdad Province / Center
Mr. Yusuf Haddad
⟦illegible⟧

Page 632

True Copy
Directorate of Education, Baghdad Province
Center / Secondary Accounts
Number / 15653
Date / 17 / 6 / 1956
Shamash Preparatory School
With reference to your letter No. 86 dated 11 / 6 / 1956.
We have added the amount of 18/- Dinars to the income of Mr. Zakaria Michael, the teacher at
Ibn Hayyan Intermediate School, for his lecture fees at your school. Please be informed.
p.p. Director of Education, Baghdad Province
The Center
A copy to /
General Directorate of Income Tax
Secondary Accountant

Page 633

FRANK INY SCHOOL
FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: F/155/56
No.:
Date: 25/6/1956
Date:
Directorate General of Income Tax
Greetings,
We hereby certify that Mr. Amin Mansour Mar'i is a teacher at this school and
he intends to travel outside of Iraq during the summer vacation for the purpose of summering, and
income tax has been deducted from him as a direct deduction until the end of the summer vacation ending on
30/9/1956. We undertake to pay all tax liabilities due from him as mentioned
above. We have provided him with this letter upon his request.
Please accept our highest respect.
⟦Abdullah Obadiah⟧
Abdullah Obadiah
The Director
⟦Personal⟧

Page 634

SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
Shamash Secondary School
Baghdad
Telephone 91693
No: 1 / 86 / 56
Date: 7 / 6 / 1956
Subject:
To the administration of Ibn Hayyan Intermediate School for Boys
Baghdad
Greetings.
The total amount received by Mr. Zakaria Mikhail from this school for lecture fees during the months of April, May, and June 1956 amounted to 18.500 Dinars as detailed below. Please add this to his income for the purpose of income tax calculation.
| Dinar | Fils
Month of April year 956 | 10 | 500
" " May " " | 6 | 500
" " June " " | 1 | 500
| 18 | 500
⟦signature⟧
Abdullah Ovadia
Principal
A copy to -
Directorate General of Income Tax for information
Baghdad Province Education Directorate
Mr. Zakaria Mikhail
Income Tax

Page 635

SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
Shamash Preparatory School
Baghdad
Telephone 91693
Number: SH / 85 / 56
Date: 11 / 6 / 1956
Subject:
Honorable Income Tax Assessor for the District of Baghdad
Greetings,
The student Hazim Ibrahim Ishaq is one of the students attending the fourth
preparatory grade at this school for the academic year 955 / 956 and has failed as a result
of the current final examination, and he had previously failed in the same grade in the academic
year 54 / 955. We have provided him with this letter based on his request.
Please accept our highest respect.
⟦Abdullah Odia⟧
Abdullah Odia
Principal

Page 636

Shamash Secondary School
FRANK INY SCHOOL
Frank Iny School
INTERMEDIATE & PRIMARY
Intermediate and Primary
Baghdad
Baghdad
Telephone No. 91693
Telephone Number 91693
Number: ⟦147⟧ / 56
Date: 7 / 6 / 1956
No.:
Date:
Directorate of General Income Tax
After greetings,
We hereby confirm that Mr. Donald Calman is a teacher in this school and he intends to travel
outside Iraq during the summer vacation for the purpose of summering, and income tax
has been deducted from him via direct deduction until the end of the summer vacation ending on 30 / 9 / 1956
and we undertake to pay all tax obligations due from him as mentioned above. We have provided him
with this letter based on his request.
Please accept our highest respect.
⟦Handwritten signature⟧
Abdullah Obadia
The Director

Page 637

Frank Iny School
Intermediate & Primary
Baghdad
Telephone No. 91693
No. F / 146 / 56
Date 6 / 6 / 1956
FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
No. ⟦line⟧
Date ⟦line⟧
Directorate General of Income Tax
Greetings,
We hereby confirm that Mr. Curtler is a teacher in this school and he intends to travel
outside Iraq during the summer vacation for the purpose of summering, and income tax has been
deducted from him by direct deduction until the end of the summer vacation ending on 30 / 9 / 1956.
And we undertake to pay all that is due from him in taxes as mentioned above. We have provided him
with this letter based on his request.
Please accept our highest respect.
⟦signature⟧
Abdullah Obeidia
The Director

Page 638

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone No. 91693
No.:
Date:
No.: F/ ⟦141⟧ / 56
Date: ⟦6 / 6 / 1956⟧
General Directorate of Income Tax
Greetings,
We hereby confirm that Mrs. Francoise Raphael is a teacher in this school and she
intends to travel outside Iraq during the summer vacation for the purpose of summering, and
income tax has been deducted from her via direct deduction until the end of the summer vacation ending on
30 / 9 / 1956. We undertake to pay all tax obligations due from her as mentioned
above. We have provided her with this letter based on her request.
Please accept our highest respect.
⟦signature⟧
Abdullah Owaidia
The Principal

Page 641

Ministry of Finance
General Directorate of Income Tax
Institutions Department
Number 5498
Date 4 / 3 / 1956
(Certified True Copy)
Shamash Preparatory School and Frank Iny School
With reference to your letter numbered 55 and dated 30 / 12 / 55
1- We attach herewith the list of legal allowances for your employees for the fiscal year 55 / 56, requesting action accordingly.
2- The Ottoman Bank is requested to add the income of Mrs. Salma from you to the income of her husband, Mr. Joseph
Amin, and inform us.
3- Al-Rashid Trading Company is requested to add the income of Mr. Shawil Shuhait from you starting from 1 / 4 / 55
until the date of his separation from you to his income from them and inform us.
4- The administration of the Israelite community is requested to add the income of Mr. Saleh Yusuf which he received from you starting
from 1 / 4 / 55 until the date of his separation from you to his income from them for the mentioned year and inform us.
5- Please inform us of the place of employment of Mrs. Latifa Yaqub after her separation from you.
On behalf of the Director General of Income Tax

Page 642

(Copy of the original)
List of Legal Allowances for the fiscal year 19 - 19
Serial | Name of Employee or User | M | Job Title | Monthly Nominal Salary | Legal Allowance | Remarks
| Badour Zia Qassab |  |  | 350 |  |
| Abdullah Ovadia |  |  | 540 |  | Pension salaries to be added
| Francoise Raphael |  |  | 350 |  | and its cost of living allowances
| Muhammad Hassan Al-Souri |  |  | 600 |  |
| Amin Mansour Marie |  |  | 350 |  |
| Mounir Nassim Yaqoub |  |  | 350 |  |
| Isaac Moshe Cohen |  |  | 510 |  |
| Simha Nassim |  |  | 350 |  |
| Said Moshe Al-Hakim |  |  | 350 |  |
| Curtler Martin Stewart |  |  | 350 |  |
| Ronald Kalman |  |  | 350 |  |

Page 643

(Copy of the original)
19 Finance - List of legal allowances for the year 19 -
Sequence | Name of employee or staff member | Job title | Monthly nominal salary | Legal allowance | Remarks
| Badour Zaya Qassab |  |  | 350 |
| Abdullah Oweidia |  |  | 540 | His pension salaries are added
| Francois Zarphail |  |  | 350 | and its cost of living allowances
| Muhammad Hassan Al-Souri |  |  | 600 |
| Amin Mansour Mar'ei |  |  | 350 |
| Munir Nassim Yaqoub |  |  | 350 |
| Isaac Moshe Cohen |  |  | 510 |
| Simha Nassim |  |  | 350 |
| Said Moshe Al-Hakim |  |  | 350 |
| Kirtler Martin Stewart |  |  | 350 |
| Ronald Calmin |  |  | 350 |

Page 645

Iraq
Ministry of Finance
General Income Tax Directorate
Baghdad
Section / Institutions
Number ⟦5498⟧
Date 2 / 2 / 1956
⟦Jari⟧
6
146
2 / 10
Shamash High School and Frank Iny School
With reference to your letter numbered 55 and dated 30 / 12 / 55
1- We attach herewith the list of legal allowances pertaining to your employees for the fiscal year 55 / 56, requesting action accordingly.
2- The Ottoman Bank is requested to add the income of Mrs. Salma from you to the income of her husband Mr. Joseph Amin and inform us.
3- Al-Rasheed Trading Company is requested to add the income of Mr. Shaoul Shehit from you from 1 / 4 / 55 until the date of his separation from you to his income from them and inform us.
4- The administration of the Israelite Community is requested to add the income of Mr. Saleh Youssef which he received from you from 1 / 4 / 55 until the date of his separation from you to his income from them for the mentioned year and inform us.
5- Please inform us of the place of employment of Mrs. Latifa Yaqoub after her separation from you.
⟦Signature⟧
p.p. Director of General Income Tax
Kadhim Al-Saidi

Page 646

62
Legal allowances for the fiscal year 19 - 19
Job Title | Monthly Nominal Salary (Fils / Dinar) | Legal Allowance (Dinar) | Remarks
⟦...⟧ |  | 250. |
Abdullah Ovadia |  | 540 | Their pension salaries
Francois Raphael |  | 250. | and cost of living allowances are added for them
Muhammad Hassan Al-Souri |  | 600- |
Albert Mansour Sarsam |  | 250. |
Esther Nissim Yaqub |  | 250. |
Isaac Joshua Cohen |  | 540. |
Simha Nissim |  | 250. |
Hasiba Joshua Al-Hakim |  | 250. |
Gertrude Margaret Storton |  | 250- |
Ronald Callen |  | 250: |
Note
1 - This list is prepared in two copies and sent to the Directorate of General Income Tax
2 - Legal allowances are recorded according to their categories in sequence
Starting from / 350 Dinars - then - / 450 Dinars etc. ⟦line⟧

Page 647

Volume Number 46488 State Funds Collection Receipt
Serial Number 56 / Name of Department ⟦Baghdad⟧ Accountant
Fils | Dinar | Type of Fees | Year to which the fees belong
109 | 26 | Income tax on employees according to schedule numbered 224936 | For the past years 4/6/56
084 | 45 | " " " in cash |
193 | 71 |  |
I have received from Frank Iny School on behalf of the employees
The amount written above, totaling seventy-one dinars and one hundred ninety-three fils
Date 10 / 4 / 1956
Signature of the collector ⟦signature⟧
Job Title ⟦illegible⟧

Page 649

Shamash Preparatory School
and
FRANK INY SCHOOL
Frank Iny School
INTERMEDIATE & PRIMARY
Intermediate and Primary
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No. / الرقم : F / 86 / 56
Date / التاريخ : 31 / 3 / 1956
Directorate General of Income Tax, Baghdad
Greetings,
We hereby confirm that Mr. Abdullah Obadia is the principal of this school and he
intends to travel outside Iraq during the summer vacation for the purpose of summering, and the management of
this school undertakes to pay whatever tax may be due from him. Please confirm this to the
Directorate of Travel and Nationality Police.
Please accept our highest respect.
⟦illegible⟧
Abdullah Obadia
Principal
The original copy was sent to the Tax office

Page 650

Frank Iny School
FRANK INY SCHOOL
Intermediate & Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: F / 71 / 56
Date: 20 / 3 / 1956
No.:
Date:
To the Baghdad Provincial Education Directorate / Center
Greetings,
We have paid Mr. Abdul Majeed Al-Nuaimi, the teacher at the
Al-Gharbiya Intermediate School for Boys, an amount of 13.200 Dinars for his lecture fees at this
school for the month of March 1956. Please add this to his income for the purpose of calculating
income tax.
Please accept our respects,
⟦Abdullah Obeidia⟧
Abdullah Obeidia
The Director
Copy to / General Directorate of Income Tax for information
" Al-Gharbiya Intermediate School for Boys
" Mr. Abdul Majeed Al-Nuaimi.
⟦...⟧