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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 26-50

Archival unit 26

SHAMASH SECONDARY SCHOOL
New Alwiyah - Baghdad
Tel. No. 91693
Shamash Preparatory School
Baghdad
New Alwiyah
Telephone 91693
No.: Sh / 25 / 62
No.:
Date: 2 / 5 / 1962
Date:
Baghdad College - Sulaikh
We have paid to Mr. Alfred Nasri an amount of (55/-) Dinars,
representing 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 Principal
Fils | Dinar
250 | 25 | February 1962
750 | 29 | March 1962
⟦line⟧ | 55 | ⟦line⟧
A copy to / Directorate General of Income Tax

Archival unit 27

Shamash Private School
Baghdad
Alwiyah Al-Jadidah
Telephone 91693
Number: 10/ 62
Date: 5/ 5/ 1962
Directorate of Education of Baghdad Province / Rusafa
After greetings
We have paid to Mr. Nour al-Din al-Daghistani, the teacher at Al-Nidal Secondary School for Boys
an amount of (18.750) 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.
Isaac Cohen
Acting Director
Fils | Dinar
500 | 13 | February 1962
250 | 5 | March 1962
750 | 18
Copy to / General Income Tax Directorate
Administration of Al-Nidal Secondary School for Boys

Archival unit 28

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: 22/⟦illegible⟧
Date: 5/⟦illegible⟧/1962
Directorate of Education of Baghdad Province / Al-Rusafa
Greetings,
We have paid to Mr. Hamid Al-Ezzi, the teacher at Al-Jumhuriya Intermediate School for Boys,
an amount of (37/-) 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.
Isaac Cohen
Acting Director
Fils | Dinar
⟦line⟧ | 22 | February 1962
⟦line⟧ | 15 | March 1962
⟦line⟧ | 37 | ⟦line⟧
Copy to / General Directorate of Income Tax
Administration of Al-Jumhuriya Intermediate School for Boys

Archival unit 29

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: ⟦illegible⟧ / 22
Date: 5 / 1962
Deanship of the Higher Institute of Industrial Engineering
Greetings.
We have paid to Mr. Faik Amara, the teaching assistant at your institute, an amount of
(31/-) 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.
Isaac Cohen
Acting Director
Fils | Dinar
... | 20 | February 1962
... | 11 | March 1962
... | 31 | ⟦line⟧
A copy to / General Directorate of Income Tax

Archival unit 30

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: 120 / 62
Date: 7 / 5 / 1962
Deanship of the Higher Institute of Industrial Engineering
Greetings.
We have paid to Mr. Faik Amara, the teaching assistant at your institute, an amount of
(31/-) 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.
Isaac Cohen
Acting Director
Fils | Dinar
⟦line⟧ | 20 | February 1962
⟦line⟧ | 11 | March 1962
⟦line⟧ | 31 | ⟦line⟧
Copy to / General Directorate of Income Tax

Archival unit 31

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Ref No.: 127 / 62
Date: 10 / 5 / 1962
Swissair
Greetings.
We have paid to Madame George Georgie an amount of (273/-) Dinars
for her lecture fees at this school from 1/10/1961 to
31/3/1962. Please add this to the income of her husband employed in your administration
for the purpose of calculating income tax.
Isaac Cohen
Acting Director
Copy to / Directorate General of Income Tax

Archival unit 32

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number F/: 127 / 62
Date: 10 / 5 / 1962
Swiss Air Company
Greetings.
We have paid to Madame George Georgie an amount of (273/-) Dinars
for her lecture fees at this school from 1 / 10 / 1961 to
31 / 3 / 1962. Please add this to the income of her husband employed in your administration
for the purpose of calculating income tax.
Isaac Cohen
Acting Director
Copy to / General Directorate of Income Tax

Archival unit 33

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: 62 / ⟦illegible⟧
Date: 5 / 5 / 1962
Directorate of Education of Baghdad Province / Rusafa
Greetings.
We have paid to Mr. Yusuf Al-Mukhtar, the teacher at Al-Irfan Intermediate School for Boys, an amount
of (58/000) 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.
Isaac Cohen
Acting Director
Fils | Dinar
000 | 33 | February 1962
000 | 24 | March 1962
000 | 58 | ⟦line⟧
A copy to / General Directorate of Income Tax
Administration of Al-Irfan Intermediate School for Boys

Archival unit 34

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F/ 21 / 62
Date: 5 / 5 / 1962
Directorate of Education of Baghdad Province / Rusafa
Greetings,
We have paid to Mr. Fadil Daqqaq, the teacher at Al-Irfan Intermediate School for Boys, an amount
of (103/800) 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 Principal
Fils | Dinar
400 | 59 | February 1962
400 | 44 | March 1962
800 | 103 | ⟦line⟧
Copy to / Directorate General of Income Tax
Administration of Al-Irfan Intermediate School for Boys

Archival unit 35

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: 627
Date: 1962/5/8
Directorate of Education of Baghdad Province / Rusafa
Greetings.
We have paid to Mr. Khazaal Al-Hashimi, the teacher at Al-Irfan Intermediate School for Boys,
an amount of (13.200) 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.
Isaac Cohen
Acting Director
Fils | Dinar
... | 6 | February 1962
200 | 7 | March 1962
200 | 13 | ⟦line⟧
A copy to / General Directorate of Income Tax
Administration of Al-Irfan Intermediate School for Boys

Archival unit 36

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number F/: 118 / 62
Date: 8 / 5 / 1962
Directorate General of Income Tax
Greetings.
The total amount that Mrs. Yassa Yaqub, wife of Mr. Saleh Tweig,
editor at Al-Zaman newspaper, will receive in monthly salaries for the fiscal year 1962/63 amounts to
(624/-) Dinars, including cost-of-living allowances as detailed below.
We have provided her with this letter at her request.
Please accept our highest respect.
Isaac Cohen
Acting Director
Fils | Dinar
... | 432 | Nominal salaries at a rate of (36/-) Dinars from 1 / 4 / 1962 to 31 / 3 / 1963
... | 192 | Cost-of-living allowances at a rate of (16/-) Dinars from 1 / 4 / 1962 to 31 / 3 / 1963
... | 624 | ⟦line⟧

Archival unit 37

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F/ ⟦line⟧ / 62
Date: 8 / 5 / 1962
Directorate General of Income Tax
Greetings.
The total amount that Mrs. Yassa Yaqoub, wife of Mr. Saleh Tweig,
editor at Al-Zaman newspaper, will receive in monthly salaries for the fiscal year 1962 / 1963 amounts to
(624 /-) Dinars, including cost-of-living allowances as detailed below.
We have provided her with this letter based on her request.
Please accept our highest respect.
Isaac Cohen
Acting Director
Fils | Dinar
... | 432 | Nominal salaries at a rate of (36 /-) Dinars from 1 / 4 / 1962 to 31 / 3 / 1963
... | 192 | Cost-of-living allowances at a rate of (16 /-) Dinars from 1 / 4 / 1962 to 31 / 3 / 1963
... | 624 | ⟦line⟧

Archival unit 38

Frank Iny School
Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
Number: Sh / 112 / 62
Date: 5 / 5 / 1962
To the Higher Institute of Languages
University of Baghdad
Greetings,
The income of Mrs. Marjorie Lucille from this school has reached
during the period from 1 / 4 / 61 to 30 / 9 / 1961, which is the date she left her position
at this school and joined your institute, the amount of 1083/- dinars as detailed
below, requesting that this be added to her income for the purpose of income tax calculation.
Please accept our respect..
⟦signature⟧
Isaac Cohen
Acting Director
Fils | Dinar
720 / 000 | Salaries at a rate of 120/- dinars per month for the period from 1 / 4 / 61
until 30 / 9 / 61 including cost of living allowances.
270 / 000 | Lecture fees
93 / 000 | Travel expenses
⟦line⟧
1083 / 000 | Total
⟦line⟧
A copy to:
General Directorate of Income Tax - for your information.

Archival unit 39

Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91693
Number: 62/112/
Date: 5/5/1962
To the Higher Institute of Languages
University of Baghdad
After greetings,
The income of Mrs. Marjorie Lucille from this school
during the period from 4/1/61 until 9/30/1961, which is the date she left her position
at this school and joined your institute, amounted to 1083/- Dinars as detailed
below, requesting that this be added to her income for the purpose of calculating income tax.
Please accept our respect.
Isaac Cohen
Acting Director
Fils | Dinar
720/000 | Salaries at a rate of 120/- Dinars per month for the period from 4/1/61 to 9/30/61 including cost of living allowance
270/000 | Lecture fees
93/000 | Travel expenses
⟦line⟧ | ⟦line⟧
1083/000 | Total
Copy to:
General Directorate of Income Tax - for information.

Archival unit 40

IRRP—750—12-61—50000 A.5-a
IRAQI REPUBLICAN RAILWAYS IRAQI REPUBLICAN RAILWAYS
OFFICE OF OFFICE OF THE CHIEF ACCOUNTANT
THE CHIEF ACCOUNTANT.
Telegram:— "Railaccounts Baghdad" Telegraphic Address: Railaccounts - Baghdad
⟦logo⟧
No. Number: 5700 / ⟦illegible⟧ / 24 / 26
Date Date: 21 / ⟦illegible⟧ / 196
General Directorate of Income Tax - Baghdad -
Subject/ Addition of Income
Reference to the Income Tax Directorate letter No. ⟦illegible⟧ / 462 dated 10 / 2 / 1962
We confirm the addition of the income of Mrs. Budoor Zabia Tsab amounting to (372/-) Dinars for the period from
1 / 4 / 1961 until 31 / 3 / 1962 to the income of her husband Mr. Dawood Samuel Dooda for the year
961 - 962 fiscal.
⟦signature⟧
Chief Accountant
Copy to:-
Frank Iny School - for information - and with reference to their letter above.
Mr. Akram
Please file the letter in the relevant file while ensuring that the amount above is correct as it
seems to me less than the actual ⟦illegible⟧
22 / 4 / 962
Mr. Abdullah
Please note that
⟦signature⟧
2 / 5

Archival unit 41

Shamash Secondary School
Baghdad
Alwiyah Al-Jadidah
Telephone 91693
⟦line⟧
Number: Sh / 28 / 62
Date: 9 / 4 / 1962
To the Deanship of the Higher Institute of Industrial Engineering -
University of Baghdad
Greetings.
Mr. Abdullah Obadia, Assistant Professor at your institute, has been granted an amount
of (440/-) four hundred and forty Dinars for his lectures at our school
for the fiscal year ending on 31 / 3 / 1962. Please add this to
his income for the purpose of calculating income tax for the mentioned year.
Please accept our highest respect.
Isaac Cohen
Acting Director
Copy to / Directorate General of Income Tax

Archival unit 42

Shamash Private School
Baghdad
Alwiyah Al-Jadidah
Telephone 91693
⟦line⟧
Number: Sh / 28 / 62
Date: 9 / 4 / 1962
To the Deanship of the Higher Institute of Industrial Engineering -
University of Baghdad
Greetings.
Mr. Abdullah Obadia, Assistant Professor at your institute, has been granted an amount
of (440 / -) four hundred and forty Dinars for his lectures at our school
for the fiscal year ending on 31 / 3 / 1962. Please add this to
his income for the purpose of calculating income tax for the mentioned year.
Please accept our highest respect.
Isaac Cohen
Acting Director
Copy to / General Directorate of Income Tax

Archival unit 43

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
Number: F / 94 / 62
Date: 5 / 4 / 1962
General Income Tax Directorate
Greetings,
We are sending herewith an amount of (82.221) Dinars for the income tax due on
the employees of Frank Iny and Shamash schools for the fiscal year 1961/1962 whose names are listed below
hoping you will kindly provide us with a receipt in due course, and we will provide you with the list of deductions after
completing them.
Please accept our highest respect.
Isaac Cohen
Acting Director
Dinar | Fils
16 | 400 | from Mr. Isaac Moshe Cohen
21 | 438 | " " Munir Nassim
6 | 060 | " " Amin Mardi
31 | 600 | " " Miss Simha Nassim
23 | 123 | " " Mr. Shlomo Somikh
98 | 621 | ⟦line⟧
Deduct (16.400) paid to you under receipt number 39/63417 dated 5/4/1962,
according to this school's letter number F/62/93 dated 4/4/1962.
The net amount is only eighty-two dinars and two hundred and twenty-one fils.
16 | 400 | ⟦line⟧
82 | 221 | ⟦line⟧
Isaac Cohen
Acting Director

Archival unit 44

Frank Iny School
144
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
Number F/: 93 / 62
Date: 5 / 4 / 1962
Directorate General of Income Tax
After greetings.
We send with the bearer an amount of (82/221) Dinars for the income tax due on
the employees of Frank Iny and Shamash schools for the fiscal year 1961/1962, whose names are listed below,
requesting you to kindly provide us with a formal receipt. We will provide you with the deduction list thereafter upon
its completion.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Acting Director
Fils | Dinar |
400 | 16 | From Mr. Isaac Moshi Cohen
438 | 21 | " " Munir Naseem
060 | 6 | " " Amin Marei
600 | 31 | " " Ms. Simha Naseem
123 | 23 | " Mr. Shlomo Somekh
621 | 98 |
Subtracting (16/400) paid to you under receipt number 63417/39 dated 5/4/1962
as per this school's letter number F/93/62 dated 4/4/1962.
The net amount is exactly eighty-two Dinars and two hundred twenty-one Fils.
Isaac Cohen
Acting Director

Archival unit 45

Frank Iny School
Intermediate and Primary
Alwiyah Al-Haditha - Baghdad
Telephone: 91693
Number: F / 93 / 62
Date: 5 / 4 / 1962
General Directorate of Income Tax
Greetings.
We are sending with the bearer an amount of (82.221) Dinars, representing the income tax due on
the employees of Frank Iny and Shamash schools for the fiscal year 1961/1962, whose names are listed below,
requesting you to kindly provide us with a formal receipt. We will submit the deduction list to you upon
its completion.
Please accept our highest respect.
Isaac Cohen
Acting Director
Dinar | Fils
From Mr. Isaac Moshe Cohen | 400 | 16
" " Munir Nassim | 438 | 21
" " Amin Mardi | 060 | 6
" " Miss Simha Nassim | 600 | 31
" " Mr. Shlomo Somikh | 123 | 23
⟦line⟧ | 621 | 98
Deduct (16.400) paid to you under receipt number 63417/39 dated 5/4/1962 | |
as per this school's letter number F/93/62 dated 4/4/1962. | 400 | 16
⟦line⟧ | |
The net amount is only eighty-two dinars and two hundred and twenty-one fils. | 221 | 82
Isaac Cohen
Acting Director

Archival unit 46

To the General Directorate of Income Tax
Greetings,
We are sending with the bearer an amount of 84.448 Dinars, representing the income tax
due for the employees of the Frank Iny School and its residences for the year 1961 / 1962 for the individuals
listed below. Please provide us with a formal receipt, and we will
submit the list of deductions to you later upon its completion.
Please accept our highest respect.
400 from Mr. Akram Yusuf Cohen
448 " " Munir Nassim
600 " " Albert Turki
600 " " Munir Anwar Rahma Nassim
122 " " Abdullah Shlomo Swery
221 Total
16.400 The amount paid to you under receipt number 24417/29 dated 2/4/61 as per
the letter of this school number 65/99/5 dated 4/4/1965
221 The net amount is only eighty-two dinars and eight hundred and twenty-eight fils
The Director
⟦illegible stamp⟧

Archival unit 47

Frank Iny School
⟦144⟧
Intermediate and Primary
Alwiya Al-Haditha - Baghdad
Telephone: 91693
Number F/89/62
Date 4 / 4 / 1962
General Directorate of Income Tax
Greetings.
Further to our letter numbered F/88/62 and dated 1/4/1962.
We send with the bearer an amount of (16/400) Dinars, the amount of income tax due on Mr.
Isaac Moshi Cohen for the fiscal year 1961/1962, as detailed below, requesting you kindly to provide us
with a formal receipt. Please note that the administration of this school undertakes to pay all that is incurred
of tax for the duration of his employment at this school.
Dinar fils
582 ... salaries from 1/4/1961 to 30/9/1961 at a rate of (97/-) Dinars monthly
including high cost of living allowances.
612 ... salaries from 1/10/1961 to 31/3/1962 at a rate of (102/-) Dinars including
high cost of living allowances.
180 ... assistantship allowances at a rate of (15/-) Dinars monthly from 1/4/61 to 31/3/1962
120 ... grant allowances at a rate of (10/-) " " " " " " " "
1494 ... Total
216/- Dinar deducted for high cost of living allowances at a rate of (18/-) Dinars monthly from
1/4/1961 to 31/3/1962.
966 ... 750/- Dinar legal allowance according to the marital status form.
528 ...
Tax
Dinar fils
15 500/- ... Dinar at a rate of 3 %
1 400 28/- ... " " 5 %
16 400
Please accept our highest respect.
⟦illegible signature⟧
Isaac Cohen
Acting Director

Archival unit 48

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadidah - Baghdad
Telephone: 91693
Number: F / 88 / 62
Date: 2 / 4 / 1962
Directorate General of Income Tax
Greetings.
Further to our letter No. F/88/62 dated 1/4/1962.
We are sending with the bearer an amount of (16/400) Dinars, the amount of income tax due from Mr.
Isaac Moshe Cohen for the year 1961/1962, as detailed below, requesting you to kindly provide us
with a receipt in due form. Please be informed that the administration of this school undertakes to pay all that is due from him
in taxes for the period of his employment in this school.
Fils | Dinar
000 | 582 | Salaries from 1/4/1961 to 30/9/1961 at a rate of (97/-) Dinars per month including cost of living allowance.
000 | 612 | Salaries from 1/10/1961 to 31/3/1962 at a rate of (102/-) Dinars including cost of living allowance.
000 | 180 | Assistantship allowance at a rate of (15/-) Dinars per month from 1/4/61 to 31/3/1962
Salaries from 1/4/1961 to 30/9/1961 at a rate of (97/-) Dinars per month | 582 | 000
including cost of living allowance. |  | 
Salaries from 1/10/1961 to 31/3/1962 at a rate of (102/-) Dinars including | 612 | 000
cost of living allowance. |  | 
Assistantship allowance at a rate of (15/-) Dinars per month from 1/4/61 to 31/3/1962 | 180 | 000
Health allowance at a rate of (10/-) " " " " " " " " | 120 | 000
Total | 1494 | 000
216/- Dinars deducted as cost of living allowance at a rate of (18/-) Dinars per month from
1/4/1961 to 31/3/1962.
750/- Dinars legal allowance according to the marital status form.
 | 966 | 000
 | 528 | 000
Tax | Fils | Dinar
500/--- Dinars at a rate of 3% | 000 | 15
28/--- " " 5% | 400 | 1
⟦line⟧ | 400 | 16
Please accept our highest respect.
Isaac Cohen
Acting Director

Archival unit 49

⟦illegible⟧
In the register ⟦illegible⟧
Number - in ⟦illegible⟧
63383 : ⟦illegible⟧
Number ⟦illegible⟧
Date ⟦illegible⟧
Registration in progress in the name of ⟦illegible⟧
17162210 in ⟦illegible⟧ year 88862 in the name of ⟦illegible⟧
By virtue of ⟦illegible⟧ year ⟦illegible⟧ (advance) in the year (001/11) in ⟦illegible⟧
⟦illegible⟧ in ⟦illegible⟧ in the name of ⟦illegible⟧ (136221) ⟦illegible⟧
⟦illegible⟧ in ⟦illegible⟧ year ⟦illegible⟧
⟦illegible⟧ (22 for) in the name of ⟦illegible⟧ on 16/1221 ⟦illegible⟧
⟦illegible⟧ (101 for) in the name of ⟦illegible⟧ on 18/1/221 ⟦illegible⟧
4716221 Riyals (18/1) from ⟦illegible⟧ (51 for) in the name of ⟦illegible⟧
⟦illegible⟧ (51 for) in the name of ⟦illegible⟧
In the name of ⟦illegible⟧ (80 for) in the name of ⟦illegible⟧ in ⟦illegible⟧
171762210 - 18/1/221
⟦illegible⟧ in ⟦illegible⟧
⟦line⟧
⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ ⟦illegible⟧
⟦line⟧
⟦illegible⟧
⟦illegible⟧

Archival unit 50

To the Directorate of Education of Rusafa Baghdad
Greetings
Further to our letter numbered ⟦24/11/2⟧ and dated 4/8/1967
We send you herewith a check in the amount of 400/- Dinars in the name of the Directorate of Education
deducted from ⟦the teacher⟧ Mr. Isaac Yusuf Cohen for the year 66/67, amounting to
three ⟦quarters⟧ of the salary during his inspection leave for the purpose of ⟦securing⟧ receipt.
Note that the amount, as the management of this school pays all that is incurred
on it from ⟦fees⟧ ⟦...⟧ and tax in this school.
900 - Salary from 4/1/67 to 9/30/67 at a rate of 150/- Dinars monthly ⟦...⟧
120 - " " 10/1/67 to 12/31/67 " 40/- " "
180 - Cost of living allowance at a rate of 15/- Dinars monthly for the period from 4/1/67 to 3/31/68
120 - " Housing " " 10/- " " " " " "
1320 - Total
990 - Deduct cost of living allowance at a rate of 15/- Dinars monthly from ⟦4/1/67⟧ to ⟦3/31/68⟧
330 - The secondary ⟦amount⟧ in ⟦...⟧ Private Secondary School for Boys
⟦line⟧
Balance
330 - ⟦...⟧ at a rate of 3/4 ⟦...⟧
15
⟦line⟧
400 - ⟦...⟧ 3/4 ⟦...⟧
12/300
The Director