AI en Translation, Pages 76-100
Page 78
Frank Iny School
Intermediate and Primary
New Alwiyah - Baghdad
Telephone: 91693
Number: 49 / ⟦illegible⟧ / 62
Date: 1 / 2 / 1962
Directorate of Education, Baghdad Province / Al-Rusafa
We have paid Mr. Hamid Al-Azzi, a teacher at Al-Jumhuriya Intermediate School for Boys, a sum
of ( 84 / - ) Dinars for his lecture fees at this school for the
four months of October 1961 / January 1962, as detailed below. Please add
this to his income for the purpose of calculating income tax.
⟦signature⟧
Isaac Cohen
Acting Director
| Fils | Dinar
October 1961 | ... | 18
November 1961 | ... | 18
December 1961 | ... | 29
January 1962 | ... | 18
| ... | 84
A copy to / General Directorate of Income Tax
Administration of Al-Jumhuriya Intermediate School for Boys
Page 79
Frank Iny School
Intermediate and Primary
Alwiya Al-Jadeeda - Baghdad
Telephone: 91693
No. F/ ⟦48⟧ / 62
Date ⟦21⟧ / ⟦8⟧ / 1962
Directorate of Education, Baghdad Province / Rusafa
Greetings.
We have paid to Mr. Yusuf Al-Mukhtar, the teacher at Al-Irfan Intermediate School for Boys, an amount
totaling (132/-) Dinars for his lecture fees at this school for the four
months of October 1961 / January 1962 as detailed below. Please
add this to his income for the purpose of calculating income tax.
⟦signature⟧
Isaac Cohen
Acting Director
| Dinar | Fils
October 1961 | 31 | ...
November 1961 | 34 | ...
December 1961 | 36 | ...
January 1962 | 30 | ...
| 132 | ...
A copy to / General Directorate of Income Tax
Administration of Al-Irfan Intermediate School for Boys
Page 81
Shamash Secondary School
Baghdad
Al-Alwiya Al-Jadida
Telephone 91693
Number: Sh/12/62
Date: 2/2/1962
Baghdad College - Sulaikh
Greetings,
We have paid to Mr. Alfred Nasri an amount of (128.500) Dinars
for his lecture fees at this school for the four months of October / 1961 /
to January 1962 as detailed below. Please add this to his income for the purpose
of calculating income tax.
Isaac Cohen
Acting Director
| Dinars | Fils
October 1961 | 35 | 500
November 1961 | 40 | 750
December 1961 | 28 | 750
January 1962 | 23 | 500
| 128 | 500
Copy to / General Income Tax Directorate
⟦illegible⟧
Page 83
Frank Iny School
Middle and Primary
Alawiya Al-Jadeeda - Baghdad
Telephone: 91693
Number F/ 40 / 62
Date 2 / 4 / 1962
Directorate General of Railways
Greetings,
The total amount received by Mrs. Bdour Zaya Qassab, wife of Mr. Kamil Dawda Al-Mallah
in the North Baghdad Railways, from monthly salaries at this school during the year from
⟦1/4/1961⟧ to 31/3/1962 amounts to (552/-) Dinars, including high cost of living
allowances as detailed below. Please add this to her husband's income for income tax
calculation purposes.
Please accept our utmost respect.
Isaac Cohen
Acting Director
⟦illegible⟧
2/4/1962
Fils | Dinar |
... | 180 | Nominal salaries at a rate of 30/- Dinars per month from 1/4/1961 to 30/9/1961
... | 192 | Nominal salaries at a rate of 32/- Dinars per month from 1/10/1961 to 31/3/1962
... | 372 |
... | 180 | High cost of living allowances at a rate of 15/- Dinars per month from 1/4/1961 to 31/3/1962
... | 552 |
A copy to / Directorate General of Income Tax
Page 84
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Ref No: 29 / 62
Date: 2 / 2 / 1962
Ottoman Bank - Baghdad
Greetings,
Reference to your letter dated 2/6/1962 addressed to us, a copy of which was sent to the
General Income Tax Directorate.
The total amount received by Mrs. Salma Amin, wife of Mr. Joseph Amin, an employee in
your department, in monthly salaries during the year from 4/1/1961 to 3/31/1962 amounts to
(480/-) Dinars at a rate of (40/-) Dinars per month, including high cost of living
allowance, as detailed below. Please add this to her husband's income for the purpose of calculating
income tax.
Please accept our highest respect.
Isaac Cohen
Acting Director
Fils | Dinar | Details
... | 300 | Nominal salaries at a rate of (25/-) Dinars monthly from 4/1/1961 to 3/31/1962
... | 180 | High cost of living allowance at a rate of (15/-) Dinars monthly for the same period
... | 480 |
Copy to / General Income Tax Directorate
⟦...⟧
⟦illegible signature⟧
Page 86
Frank Iny School
144
Intermediate and Primary
Al-Alwiyah Al-Jadida - Baghdad
Telephone: 91693
Number: F / 27 / 62
Date: 8 / 2 / 1962
Management of Al-Zaman Newspaper
Greetings.
The total amount received by Mrs. Yasah Yaqub, wife of Mr. Saleh Twayj, editor
in your management, in monthly salaries amounts to (612/-) Dinars, including high cost of
living allowances as detailed below.
| Dinar | Fils
Nominal salaries at a rate of (34/-) Dinars from 1/4/1961 to 30/9/1961 | 204 | ...
Nominal salaries at a rate of (36/-) Dinars monthly from 1/10/61 to 31/3/1962 | 216 | ...
| 420 | ...
High cost of living allowance at a rate of (16/-) Dinars monthly from 1/4/1961 until 31/3/1962. | 192 | ...
| 612 | ...
Isaac Cohen
Acting Director
A copy to / General Income Tax Directorate.
⟦illegible⟧
⟦illegible⟧
Page 87
Frank Iny School
Intermediate and Primary
Alwiya Al-Jadida - Baghdad
Telephone: 91693
Number: F / ⟦27⟧ / 62
Date: ⟦8⟧ / ⟦2⟧ / 1962
Administration of Al-Zaman Newspaper
Greetings.
The total amount received by Mrs. Yassa Yaqoub, wife of Mr. Saleh Tweig, the editor
in your administration, in monthly salaries, amounts to (612 /-) Dinars, including high cost of
living allowances as detailed below.
Fils | Dinar
000 | 204 | Nominal salaries at a rate of (34 /-) Dinars from 1 / 4 / 1961 to 30 / 9 / 1961
000 | 216 | Nominal salaries at a rate of (36 /-) Dinars monthly from 1 / 10 / 61 to 31 / 3 / 1962
000 | 420 | ⟦line⟧
000 | 192 | High cost of living allowances at a rate of (16 /-) Dinars monthly from 1 / 4 / 1961 to 31 / 3 / 1962
000 | 612 | ⟦line⟧
⟦signature⟧
Isaac Cohen
Acting Director
Copy to /
Directorate of General Income Tax.
Page 89
Frank Iny School
Intermediate and Primary
New Alwiyah - Baghdad
Telephone: 91693
Number F / 62
Date: 30 / 1 / 1962
General Directorate of Income Tax
Greetings.
We confirm to you that Mr. Heskel Ephraim Heskel Moshe was a teacher at this
school, and the school administration undertakes to pay all taxes owed by him
for the duration of his service in this school until 30 / 9 / 1961.
Please accept our highest respect.
⟦illegible⟧
Isaac Cohen
Acting Director
Page 90
Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
Number F/ 22 / 62
Date 30 / 1 / 1962
General Income Tax Directorate
Greetings.
We certify to you that Mr. Heskel Ephraim Heskel Moshi was a teacher in this
school and the school administration undertakes to pay all taxes due from him
for the period of his employment in this school until 30 / 9 / 1961.
Please accept our highest respect.
⟦illegible⟧
Isaac Cohen
Acting Principal
Page 91
886-21-50-20000
A.4-A
IRAQI REPUBLICAN RAILWAYS
OFFICE OF THE
CHIEF ACCOUNTANT.
Iraqi Republican Railways
Office of Accounts
Telegram:—: "Railaccounts Baghdad".
Telegraphic Address :: Railaccounts - Baghdad
No. ⟦line⟧:
Number ⟦line⟧:
Date ⟦line⟧196..:
Date ⟦line⟧196:
404
10 / 15
15464
⟦12⟧
10/9/961
Salaries / 26 / 24
To =
General Directorate of Income Tax (Institutions)
Subject — Income of the teacher Budour Zaya
Reference to your letter No. 22502/28 dated 3/9/961 and in continuation of our letter No. Salaries
/ 26 / 24 / 6110 dated 7/5/960
Frank Eini School informed us in its letter No. F / 124 / 60 dated 17/4/960
a copy of which was given to you, that the aforementioned person received an amount of 456/- Dinars for the period from
1 / 4 / 959 to 31 / 3 / 960, of which 252/- Dinars as salaries and 204/- Dinars
as cost of living allowances at a rate of 17/- Dinars per month. We confirmed to you in our letter mentioned above
the addition of 252/- Dinars to the income of her husband, Mr. Kamil Douda, for the mentioned fiscal year.
This is with the presentation that the amounts calculated as cost of living allowances do not match the cost of living allowance table -
as it was considered 17/- Dinars per month, which is not proportional to her basic salary.
Therefore, please inform us of the amount that must be calculated for tax purposes.
⟦signature⟧
Chief Accountant
Copy to =
Frank Eini School for information.
⟦faint blue stamp table⟧
252
204
456
Page 92
Frank Iny School
1944
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
Number ⟦251⟧ / 61
Date 17 / 9 / 1961
Directorate General of Income Tax
Institutions Department / 28
Reference to your letter number 28/22504 dated 3 / 9 / 1961.
We are sending with the bearer an amount of 1/620 Dinars (one Dinar and six hundred and twenty
fils) for the income tax differences due on the employees for the year
1959 / 1961 and whose names are listed below as per your request, requesting to provide us with a receipt
duly issued.
Isaac Cohen
Acting Director
| Dinar | Fils
Owed by Miss Simha Nassim | 0 | 360
Mr. Meir Nassim Yaqoub | 0 | 180
Mr. Hesqail Ephraim | 0 | 180
Mr. Shlomo Somekh | 0 | 900
| 1 | 620
⟦illegible⟧
Received
Page 93
Frank Iny School
Intermediate and Primary
New Alwiyah - Baghdad
Telephone: 91693
Number F/ ⟦250⟧ / 61
Date 10 / 9 / 1961
Directorate General of Income Tax
Institutions Department / 28
With reference to your letter numbered 22504 / 28 and dated 3 / 9 / 1961 .
We are sending with the bearer an amount of 1/620 Dinars (one Dinar and six hundred and twenty
fils) for the income tax differences due on the employees for the year
59 / 1961 whose names are listed below per your request, please provide us with a receipt
duly.
⟦illegible⟧
Isaac Cohen
Acting Director
| Fils | Dinar
Owed by Miss Samha Nassim | 360 | 0
Mr. Meir Nassim Yaqoub | 180 | 0
Mr. Hesqil Ephraim | 180 | 0
Mr. Shlomo Somikh | 900 | 0
| 620 | 1
Page 95
- Continued 2 -
972/500
Exemptions
Fils | Dinar
874 | Cost of living at a rate of 15/- Dinars
14/- Dinars and not 15/- = as you mentioned in the table
450 | Legal allowance 624 /
348/500 | Taxable income at 3% = 10/455 Accrued tax
10/275 = Paid
00/180 = Remaining
4- Mr. Shlomo Sofieh
Fils | Dinar
462 | Total salaries and cost of living allowances
406/464 | Pension salaries
680 | Fees from the agent of the heirs of Ezra Menachem
100 | Professional fees from Baghdad First Instance Court
1648/464 | Total
Exemptions
Fils | Dinar
800 | Legal allowance
186 | Cost of living at a rate of 15/- Dinars - 16/- Dinars and not
986 | 17/- Dinars as you mentioned in the table .
662/464 | Taxable income at 3 , 5% = 23/123 Accrued tax
22/223 = Paid
00/900 = Remaining
Summary
Fils | Dinar
360 | Owed by Miss Simha Nassim
180 | = Mr. Munir Nassim Yaqoub
180 | = Haskel Ephraim
900 | = Shlomo Sofieh
1/620 | Total
Therefore, please pay the remaining amount of ( 1/620 ) Dinars to the fund of this directorate as quickly as possible .
On behalf of the Director of General Income Tax
Dr. Kadhim Al-Saidi
⟦illegible⟧
Corporate Income Tax Directorate
Alwiyah))
Page 96
Republic of Iraq
Deanship of the College of Education
Baghdad
No.: ⟦857⟧
Date: ⟦12 / 7 / 1961⟧
Incoming Stamp
To:-
General Directorate of Income Tax
With reference to the Shamash Preparatory School letters numbered 65/61 and 66/61
dated 9 / 7 / 1961, we have added the two amounts mentioned in the two above letters
to the income of Mr. Sadiq Al-Khafaji and Mr. Abdul Kamil. For your information please.
The Dean
⟦illegible signature/stamp⟧
Copy to:-
Shamash Preparatory School
Accounting
⟦12/7⟧
⟦illegible⟧
Page 97
Republic of Iraq
University of Baghdad
Al-Tahrir College
Baghdad Accounts
Incoming Stamp
⟦illegible⟧
Number:
Date:
To: - General Income Tax Directorate
Subject / Addition of an amount
We refer you to the letter from Frank Iny School No. F/168/61 dated
13 / 7 / 1961.
We have added the amount of 25/500 Dinars to the income of Dr. Riyadh Rashid for the fiscal year
61 / 962 for the purpose of deducting the tax due on his income.
⟦signature⟧
Acting Dean of Al-Tahrir College
A copy to -
Frank Iny School - regarding their letter mentioned above.
College Accountant.
Fatina 25 / 7 / 61
Page 98
Ministry of Agriculture
Directorate General of Agricultural Research and Projects
Republic of Iraq
Department: Accounting
Number: 5789
Date: 9/7/1961
Incoming Stamp
To: Soil and Agricultural Chemistry Department
Subject: Lecture Fees
1. We are sending you a copy of the letter from Shamash Preparatory School No. ⟦...⟧/61 dated
9/7/1961 regarding the lecture fees paid to Mr. Hazem Shamash
Touma, requesting that you note its contents and ensure the deduction of the income tax due on it.
2. Requesting the aforementioned person to return the amount paid to him in excess of the
lecture fees for the month of April / 961, amounting to 1/- dinar (one dinar),
as the lecture fees received by an employee may not exceed 40%
of his salary.
Abdul Hadi Ismail
Director General of Agricultural Research and Projects
A copy to /-
Directorate General of Income Tax - with reference to the above letter for your information.
Shamash Preparatory School - your letter above for your information.
⟦line⟧(( Copy of the Letter ))⟦line⟧
To / Directorate General of Agricultural Research and Projects
Greetings,
We have paid to Mr. Hazem Shamash Touma, the teacher in the Soil and Agricultural Chemistry
Department, an amount of (22.250) dinars for his lecture fees in this
school for the months of April and May / 961, as detailed below. Please add this
to his income for the purpose of calculating income tax.
Isaac Tawfiq
Acting Director
Fils | Dinar |
... | 17 | April / 961
250 | 5 | May / 961
250 | 22 |
A copy to /-
Directorate General of Income Tax
Salman 13 / 7
Professor Ahmed
Please contact Mr. Hazem
and inform him of the matter.
Should the refund be to the school or
to the Treasury? Mr. Hazem asked about that.
Bashar
Page 99
Ministry of Agriculture
General Directorate of Agricultural Research and Projects
Division: Accounting Matters
Number: 5684
Date: 27 / 5 / 1961
Republic of Iraq
264
7 / 19
Incoming Stamp
To: - Soil and Agricultural Chemistry Department
Subject/ Lecture Fees
(1) We list below a copy of the letter from Shamaas Preparatory School No. Sh/41/61
dated 23 / 5 / 1961 regarding the lecture fees paid to Mr.
Hazim Shamaas Touma, requesting that you note its contents and deduct the income tax
due upon it.
(2) Request the aforementioned person to return the amount overpaid to him from
lecture fees amounting to 2.500 Dinars for the month of February / 961 and 4.250
Dinars for the month of March / 961, as lecture fees received by an employee
may not exceed 40% of his salary.
Abdul Hadi Ismail
Director General of Agricultural Research and Projects
A copy to/-
General Directorate of Income Tax / Reference to the above letter for information.
Shamaas Preparatory School / Reference to your above letter for information.
Copy of the letter
General Directorate of Agricultural Research and Projects
Greetings,
We have paid Mr. Hazim Shamaas Touma, an employee in the Soil and Agricultural Chemistry Department,
an amount of (38.750) Dinars for his lecture fees at this school
for the months of February and March / 961 as detailed below. Please add this to his income
for the purpose of calculating income tax.
Please accept our highest respect.
Fils | Dinar |
500 | 18 | February / 961
250 | 20 | March / 961
750 | 38 |
Isaac Cohen
Acting Director
A copy to/-
General Directorate of Income Tax
Salman