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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 English Translation, Pages 1-25

Archival unit 1

Shamash Private School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
⟦line⟧
Number: 40 / 63 / ⟦illegible⟧
Date: 1962 / 5 / ⟦illegible⟧
General Directorate of Income Tax
Greetings.
We have paid Mr. Salim Sonier an amount of (172/-) Dinars
for his lecture fees at this school starting from 1/4/1961 until
31/3/1962. Please add this to his income for the purpose of calculating
income tax.
Please accept our highest respect.
Jamil
⟦signature⟧
Isaac Cohen
Acting Director

Archival unit 2

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number F/: 122 / 62
Date: 7 / 5 / 1962
Directorate General 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
⟦illegible stamp⟧

Archival unit 3

Republic of Iraq
Ministry of Agriculture
General Directorate of Agricultural Research and Projects
Incoming Stamp
Division: Accounting Matters
Number:
Date: 21 / 5 / 1962
To: - Soil and Agricultural Chemistry Department
Subject / Addition of Income
Shatt al-Arab Preparatory School informed us in its letter No. Sh/62/37 dated
21 / 5 / 1962 that the lecture fees for Mr. Hazem Shatash Lot for the months of February
and March 1962 amounted to -/39 Dinars. Please add this to his income for the purpose of
calculating the income tax owed by him for the year 61 / 1962 and inform us and the General
Directorate of Income Tax when the deduction is completed.
Abdul Hadi Ismail
General Director of Agricultural Research and Projects
A copy to / -
Shatt al-Arab Preparatory School - New Alwiyah
Income Tax Directorate ⟦line⟧ with reference to the above letter for information
Wadi' / 24

Archival unit 4

Lecturer Name | Working Hours | Amount Due | Total
Khadouri Eliahu Sugar | 6 - | 7 200 | 13 200
Salim Jadu' | ⟦illegible⟧ | ⟦illegible⟧ | 274 -
Alfred Zubaida | 45 480 | 49 750 | 95 230
Fuad Khafaf | 59 400 | 44 400 | 103 800
Youssef Al-Hakim | 33 500 | 24 500 | 58 -
Naji Nezhat | 53 500 | 34 - | 87 500
Salim Sweid | ⟦illegible⟧ | ⟦illegible⟧ | 174 -
Hazem | 20 250 | 18 750 | 39 -
Wiam Shawkat | ⟦illegible⟧ | ⟦illegible⟧ | 484 -
Nour El-Din Al-Rafidain | 13 500 | 5 250 | 18 750
Youssef Haddad | 33 750 | 21 750 | 55 500
Siham Al-Madfai | 14 - | 12 - | 26 -
Hamid Al-Ezzi | 22 - | 15 - | 37 -
Faiq Bijara | 20 - | 11 - | 31 -
From 1/10/61 until ⟦illegible⟧
From 1/4/61 until 31/12/61
From 1/4/61 until 31/12/61
<del>⟦illegible⟧</del>

Archival unit 5

Seventh - If the student is late in registering
at the school after that date at all

Archival unit 6

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number F/: 62/129
Date: 27 / 5 / 1962
Directorate General of Income Tax - Baghdad
Greetings,
Subject/ Income tax deduction schedules for the fiscal
year ending on 31 / 3 / 1962
Further to our letter No. 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 :-
Dinar | Fils
16/400 | paid under receipt No. 39 / 63417 dated 7 / 4 / 62
82/221 | paid under receipt No. 66 / 23417 dated 7 / 4 / 62
98/621 | Total
Please accept our highest respect,,
⟦signature⟧
Ahmed Rawda
Acting Director

Archival unit 7

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F/ ⟦129⟧ / 62
Date: 7 / 5 / 1962
General Directorate of Income Tax - Baghdad
Greetings,
Subject/ Income tax deduction schedules for the fiscal
year ending on 31 / 3 / 1962
Further to our letter No. F/ 62 / 94 dated 5 / 4 / 1962,
We attach herewith the income tax deduction schedule for employees in 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
16/400 | paid by receipt No. 63417/39 dated 7 / 4 / 62
82/221 | paid by receipt No. 63417/66 dated 7 / 4 / 62
98/621 | Total
Please accept our highest respect,,
⟦signature⟧
Acting Director
Jamil

Archival unit 8

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 31 / 3 / 1962
⟦line⟧
Further to our letter No. F/ 94 / 62 dated 5 / 4 / 1962
We enclose herewith the income tax deduction schedule for employees in 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 :-
Fils Dinar | 
16/400 | Paid by receipt No. 29 / 63417 dated 7 / 4 / 62
82/221 | Paid by receipt No. 66 / 23417 dated 7 / 4 / 62
98/621 | Total
Please accept our highest respect,,
⟦signature⟧
⟦illegible⟧
Acting Director

Archival unit 9

Amanat Al-Asimah (Capital Secretariat)
Accounts Directorate
Personnel
Number 623/2 on ⟦illegible⟧
Name ⟦line⟧ Salim ⟦illegible⟧
Job ⟦line⟧ Clerk ⟦illegible⟧
Subject ⟦line⟧ Request for payment of cost of living allowance
To Accounts
Based on the letter of the Accounts Directorate numbered ⟦illegible⟧
on ⟦illegible⟧ regarding the payment of allowances
It was decided on ⟦illegible⟧ to pay the amount of ⟦illegible⟧ Dinars starting from the due date
mentioned in the attached transaction regarding the aforementioned person, pursuant to Article Two
of the Allowances Law No. ⟦illegible⟧ for the year ⟦illegible⟧ and based on the instructions issued by the Ministry of Finance
in its letter numbered ⟦illegible⟧ on ⟦illegible⟧ and according to the details shown below :-
⟦illegible⟧ Dinars
Per month
From ⟦illegible⟧ until ⟦illegible⟧ pursuant to Article ⟦illegible⟧ ⟦illegible⟧
From ⟦illegible⟧ until ⟦illegible⟧ pursuant to Article ⟦illegible⟧ ⟦illegible⟧
Total ⟦illegible⟧
⟦illegible⟧ Please take the necessary action according to the procedures

Archival unit 10

Mixed Hebrew Torah School and Primary School in Baghdad
Income Tax Deduction Schedule for the Fiscal Year Ending 3/31/1968
Employee Name | Employment Grade | Monthly Salary including Cost of Living | Nominal Salary | Cost of Living Allowance | Personal Cost of Living | Total Salaries including Cost of Living | Other Allowances | Total Allowances during the Year | Total Salaries and Allowances | Legal Allowance | Taxable Amount | Tax Amount | Remarks
Mr. Akram Cohen | Acting Director | 97 | 64 | 25 | 18 | 474 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Salaries from 4/1/67 to 9/30/67
" | " | 102 | 67 | 25 | 18 | 504 | Administrative Allowances | 180 | 978 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | From 10/1/67 to 3/31/68
" | " | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Supervision Grant | 140 | 200 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Administrative allowances at a rate of 30 Dinars monthly
" | " | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 1378 | 750/- | 528 | 16 400 | Supervision grant 100/-
Miss Samira Nassim | Teacher | 94 | 72 | 20 | 14 | 468 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Salaries from 4/1/67 to 9/30/67
" | " | 97 | 77 | 20 | 14 | 498 | Administrative Allowances | 120 | 978 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | From 10/1/67 to 3/31/68
" | " | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 12 | 12 | Lecture Fees | 184 | 304 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Salary increased from 94 to 97 on 10/1/67
" | " | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 1282 | 450/- | 832 | 21 600 | Administrative allowances at a rate of 20 Dinars monthly
Mr. Munir Nassim | Teacher | 87 | 64 | 25 | 14 | 428 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Salaries from 4/1/67 to 9/30/67
" | " | 92 | 67 | 25 | 14 | 468 | ⟦line⟧ | ⟦line⟧ | 918 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | From 10/1/67 to 3/31/68
" | " | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 12 | 12 | Lecture Fees | 160 | 160 | 750/- | 160 | ⟦line⟧ | Increase of 5/- monthly on 10/1/67
" | " | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 1078 | 750/- | 328 | 21 448 | Paid this year
Mr. Amin Marji | Teacher | 87 | 64 | 25 | 12 | 854 | ⟦line⟧ | ⟦line⟧ | 854 | 650/- | 204 | 6 060 | Salaries from 4/1/67 to 3/31/68
Mrs. Mufida Abdul Karim | Teacher | 54 | 40 | 19 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 324 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | We wrote to J. Kayed Company to add him to this
" | " | 54 | 45 | 19 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 648 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | school based on our letter
Mrs. Yassa Yaqub | Teacher | 50 | 44 | 16 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 300 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Salaries from 4/1/67 to 9/30/67
" | " | 54 | 44 | 16 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 324 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | From 10/1/67 to 3/31/68
" | " | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 624 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | We wrote to the Al-Zaman Tax Administration to add him to our school
Mrs. Angel Daoud | Teacher | 50 | 40 | 15 | 10 | 260 | ⟦line⟧ | ⟦line⟧ | 260 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Salaries from 4/1/67 to 9/30/67
" | " | 54 | 47 | 15 | 10 | 322 | Lecture Fees | 54 | 54 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Left on 9/30/67
" | " | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 486 | 750/- | ⟦line⟧ | ⟦line⟧ | In the name of Mrs. Yassa
75 498

Archival unit 11

II
Al-Frank Aini Intermediate and Primary School for Boys and Girls
Income Tax Deduction Schedule for the Fiscal Year Ending 3/31/1962
Name of Taxpayer | Type of Employment | Fixed Monthly Salary Including Cost of Living | Nominal Salary | Cost of Living | Salary Difference Due | Total Salaries and Wages During the Year | Other Allowances | Total Allowances During the Year | Total Salaries and Allowances | Legal Allowance | Net Taxable Amount | Tax Amount | Remarks
Mr. Badr Razzouqi Dhahab | Teacher | 45 - | 22 - | 15 - |  |  |  | 270 - |  |  |  | 498 / 75 | What precedes it on the first page
Salary from 4/1/61 to 9/30/61
" " 10/1/61 to 3/31/62
We wrote to the Directorate of Major Advances to add it from his savings as part of
its debt, our letter on 4/20/62 for 450 Dinars from the bank
4/20/62
Mrs. Salma Amin | Teacher | 40 - | 25 - | 15 - |  |  |  | 480 - |  |  |  |  | Salary from 4/1/61 to 3/31/62 We wrote to Major Advances
to add it from her savings as part of her debt, our letter on 4/20/62 for 480 Dinars
4/20/62
Mr. Subhi Qasim | Teacher | 85 - | 55 - | 20 - | 10 - | 440 - | Lecture fees | 12 - | 452 - | 450 / - | 2 - |  | Salary from 4/1/61 to 8/31/61 and left the position
Miss Lucille
Mrs Lucyl. | Teacher | 60 - |  |  |  |  | Lecture fees
The School | 270 -
94 - | 720 -
364 -
1084 - |  |  |  | Salary from 4/1/61 to 9/30/61 until the end of the year
Left the position on 9/30/61 and joined the Salmiya Language School
University of Baghdad, please consolidate our letter on 6/17/62 No.
5 / 675
Mr. Shakur Suwairi | Accountant | 44 -
46 -
22 875 | 27 -
29 - | 17 -
17 - | 17 -
17 -
403 964 | 164 -
174 - | Fees | 740 -
740 - | 744 464
740 - |  |  | 22 123
9 861 | Salary from 4/1/61 to 9/30/61
" " 10/1/61 to 3/31/62
We arranged regarding him remaining with the taxpayer until 3/31/61
The schedule from the income of Al-Frank Aini Salmiya School in Karbala ⟦illegible⟧ monthly
 |  |  |  |  |  |  |  | 1464 464 | 800 / - | 664 464 |  |  |
⟦illegible⟧
5/15/1962

Archival unit 12

⟦illegible⟧
⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | 02 | 02 | 02 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | 02 | 02 | 02 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | 02 | 02 | 02 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | 08 | 55 | 02 | 02 | 033 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | 02 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | 22 | 23 | 21 | 18 | 221 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | 23 | 25 | 21 | 17 | 251 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | 44 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | 472 803 | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧ 523 521 523 522 523
151 8

Archival unit 13

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F/ 124 / 62
Date: 23 / 5 / 1962
General Directorate of Income Tax
Greetings.
We confirm to you that Mr. Shlomo Somikh 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 due from him for the period of his employment at this school.
Please confirm this to the Directorate of Travel and Nationality.
Please accept our highest respect.
Isaac Cohen
Acting Director
⟦illegible stamp⟧
⟦illegible blue ink text at bottom⟧

Archival unit 14

Shamash Intermediate School
Baghdad
Alwiyah Al-Jadidah
Telephone 91693
⟦line⟧
Number: Sh / 7 / 62
Date: 5 / 5 / 1962
Directorate General of Agricultural Research and Projects
Greetings.
We have paid to Mr. Hazim Shammas Touma, Analyst in the Soil and Agricultural
Chemistry Department, an amount of (39/-) 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.
Isaac Cohen
Acting Director
Dinar | Fils
20 | 250 | February 1962
18 | 750 | March 1962
39 | ⟦...⟧ | ⟦line⟧
Copy to / Directorate General of Income Tax

Archival unit 15

Shamash Preparatory School
Baghdad
Alwiyah Al-Jadidah
Telephone 91693
⟦line⟧
Number: Sh / ⟦illegible⟧ / 62
Date: 5 / 5 / 1962
Directorate General of Agricultural Research and Projects
Greetings.
We have paid to Mr. Hazem Shammas Touma, the analyst in the Soil and Agricultural Chemistry Department,
an amount of (39/-) 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
250 | 20 | February 1962
750 | 18 | March 1962
⟦line⟧ | 39 | ⟦line⟧
Copy to / Directorate General of Income Tax

Archival unit 16

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

Archival unit 17

Shamash Secondary School
Baghdad
Alwiyah Al-Jadidah
Telephone 91693
⟦line⟧
Number: Sh / ⟦26⟧ / 62
Date: 5 / 5 / 1962
Deanship of the College of Pharmacy
Greetings,
We have paid to Mr. Siham Al-Tufi 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 income tax calculation purposes.
⟦signature⟧
Isaac Cohen
Acting Director
Dinar | Fils
20 | ...
16 | ...
36 | ...
Copy to / General Directorate of Income Tax

Archival unit 18

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: <del>63</del> 122
Date: <del>1962/5/</del> ⟦line⟧
Directorate General of Income Tax
Greetings.
We have paid to the retiree Mr. Yahya Nezhat an amount of (87/000)
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.
Copy
⟦signature⟧
Isaac Cohen
Acting Director
Fils | Dinar
... | 53 | February 1962
... | 34 | March 1962
... | 87 | ⟦line⟧

Archival unit 19

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Ref No.: 122 / 62
Date: 21 / 5 / 1962
Directorate General of Income Tax
Greetings.
We have paid to the retiree Mr. Yahya Nezhat an amount of (87/000)
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 Director
Fils | Dinar
⟦line⟧ | 53 | February 1962
⟦line⟧ | 34 | March 1962
⟦line⟧ | 87 | ⟦line⟧

Archival unit 20

Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
⟦line⟧
Number: 28 / 62
Date: 21 / 5 / 1962
Directorate of Education of Baghdad Province / Rusafa
Greetings.
We have paid to Mr. Yusuf Haddad, the teacher at 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 | ⟦line⟧
Copy to / General Directorate of Income Tax
Administration of Kadhimiya Intermediate School for Boys

Archival unit 21

Shamash Preparatory School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
⟦line⟧
Number Sh/: 28 / 62
Date: 5 / 5 / 1962
Directorate of Education of 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 Director
Dinar | Fils
33 | 750 | February 1962
21 | 750 | March 1962
55 | 500 | ⟦line⟧
Copy to / General Directorate of Income Tax
Administration of Kadhimiya Intermediate School for Boys

Archival unit 22

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.

Archival unit 23

The Iraqi Republic
Ministry of Finance
General Pension Directorate
Pensioners' Salaries Directorate
Baghdad
Incoming Stamp
Number: ⟦2871⟧
Date: ⟦22 / 3 / 62⟧
To :-: Frank Eini School
Reference to the letter of the General Pension Directorate numbered 11485 and dated 27 / 2 / 62
The income of Mr. Muhammad Ali Raji Kubba, holder of the pension book numbered 33766 / B for the period from
1 / 4 / 61 until 31 / 3 / 62 was as follows :-
Dinar | Fils |
319 | 880 | His pension income starting from 6 / 11 / 61
724 | 500 | His income from employment until 5 / 11 / 61
1044 | 380 | Total Income
700 | — | Legal Allowance
344 | 380 | Subject to 3%
10 | 331 | The accrued tax which was deducted from his salary for the month of January / 62
Please add it to his income from you and calculate the tax on it and inform us and the General Directorate of Income Tax of that.
Director of Pensioners' Salaries
Baghdad
A copy to /
General Pension Directorate - reference to your letter above
General Directorate of Income - for information
344/380 in pension and salaries
450/- in Zibna Eini
794/380
Turki ⟦23 / 3⟧
500 3% 15/-
294 380 5% 14/719
29/719
Paid 10/431
19/288

Archival unit 24

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
Number: F / ⟦121⟧ / 62
Date: ⟦10⟧ / 5 / 1962
Directorate General of Income Tax
Baghdad
After greetings,
With reference to the letter of the Accountant Manager of the Al-Ja`fariyah Private Schools, numbered J/146 and dated
12/4/1962, addressed to this school with a copy to you, which includes the income of Mr.
William Jundi Awad, we are sending with the bearer an amount of 7.433 Dinars, representing the income tax
due from the aforementioned person after taking the income recorded in the letter referred to above into
consideration as detailed below, requesting you kindly provide us with an official receipt:
Dinars Fils | 
387/000 | Salaries from Al-Ja`fariyah Schools from 4/1/61 to 8/31/61 at a rate of 77/500 Dinars
84/000 | Lecture fees
471/000 | ⟦line⟧
348/750 | Salaries from this school from 9/16/61 to 1/31/62 at a rate of 77/500 Dinars
160/000 | " from 2/1/62 to 3/31/1962 at a rate of -/80 Dinars
124/500 | Lecture fees from this school from 10/1/61 to 3/31/1962
1104/250 | ⟦line⟧
207/- | Deduction of cost-of-living allowance at a rate of -/18 Dinars monthly for 11 months
650/- | Statutory allowance
857/000 | ⟦line⟧
247/250 | Taxable amount
 | Due tax 7.433 Dinars.
Please accept our highest respect,,
Acting Manager
Isaac Cohen

Archival unit 25

Frank Iny School
Intermediate and Primary
Al-Jadida Quarter - Baghdad
Telephone: 91693
Number: 62 /
Date: 5 / 1962
Directorate General of Income Tax
Baghdad
Greetings,
With reference to the letter from the Director of Accounts of the Ja'fari Private Schools No. J/146 dated
12 / 4 / 1962 addressed to this school, a copy of which was sent to you, regarding the income of Mr.
William Jundi Awad, we are sending with the bearer an amount of 7.433 Dinars for the income tax
due from the aforementioned person after taking the income recorded in the letter referred to above into
consideration as detailed below, requesting you to kindly provide us with a formal receipt:
Dinar Fils
387/500 Salaries from Ja'fari Schools from 1/4/61 to 31/8/61 at a rate of 77/500 Dinars
84/000 Lecture fees
⟦line⟧
471/500
38/750 Salaries from this school from 16/9/61 to 31/1/62 at a rate of 77/500 Dinars
160/000 " from 1/2/62 to 31/3/1962 at a rate of 80/- Dinars
124/500 Lecture fees from this school from 1/10/61 to 31/3/1962
⟦line⟧
1104/750
207/- Deduct cost of living allowance at a rate of 18/- Dinars monthly for a period of 11 ⟦...⟧
650/- Legal allowance
⟦line⟧
857/000
⟦line⟧
247/750 Taxable amount
Tax due 7.433 Dinars.
Please accept our highest respect,,
Acting Director
Isaac Cohen
⟦illegible⟧