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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 51-75

Archival unit 51

Republic of Iraq
Ministry of Finance
General Directorate of Pensions
Baghdad
Incoming Stamp
Number: 33766 / Baghdad / 5 / ⟦119⟧
Date:
To: - Directorate of Pensioners' Salaries
Subject / Revenue
⟦line⟧
Please inform the Frank Iny School of the total amounts received by
the retiree Mr. Muhammad Ali Raji Kubba, No. 33766 / Baghdad, until
31 / 3 / 1962.
Director General of Pensions
Frank Iny School - with reference to its letter No. 58/62 dated
4 / 3 / 1962.
Mr. Ahmed
Please have the accountant review this letter
⟦illegible⟧
5 / 4 / 962
S / 26 / 3

Archival unit 52

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number F/: 62/88
Date: 4/4/1962
Directorate General of Income Tax
Greetings.
Further to our letter numbered F/88/62 and dated 1/4/1962.
We confirm to you that Mr. Isaac Cohen has paid the income tax due
from him until 31/3/1962 and we will send the deducted amount with the rest
of the school's employees.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Acting Director

Archival unit 53

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F/ 88 / 64
Date: 1 / 4 / 1964
Directorate General of Income Tax
Greetings.
We confirm to you that Mr. Isaac Cohen is the Acting Principal in this
school and he intends to travel outside Iraq during the Passover holiday and
the school administration undertakes to pay all taxes due from him for the period of his service
in this school. Please confirm this to the Directorate of Travel and Nationality.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Acting Principal

Archival unit 54

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F/ ⟦884⟧ /64
Date: ⟦10⟧ / 4 / 1964
General Directorate of Income Tax
Greetings.
We confirm to you that Mr. Isaac Cohen is the Acting Principal of this
school and he intends to travel outside Iraq during the Passover holiday 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 Principal

Archival unit 55

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F / 82 / 62
Date: 27 / 3 / 1962
Directorate of Education of Baghdad Province / Rusafa
Secondary Accounts
Greetings.
Reference to your letter numbered 13048 and dated 17 / 3 / 1962.
Please classify the amount received by Mr. Muhammad Ali Kubba to include
the nominal salary, cost of living allowances, and lectures so that we can calculate
the income tax.
Please accept our highest respect.
Isaac Cohen
Acting Director
A copy to / General Directorate of Income Tax

Archival unit 56

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: Q / 72
Date: 8 / 3 / 1962
Directorate of Education of Baghdad Province / Rusafa
Secondary Accounts
Greetings.
Reference to your letter No. 13048 dated 17 / 3 / 1962.
Please classify the amount received by Mr. Medhat Ali Kabsa to include
the nominal salary, cost of living allowances, and lectures so that we can calculate
the income tax.
Please accept our highest respect.
Isaac Cohen
Acting Director
Copy to / General Directorate of Income Tax
⟦illegible stamp⟧

Archival unit 57

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F / 81 / 602
Date: 22 / 3 / 1962
Administration of Al-Jaafariya Secondary School
Greetings.
Reference to your letter numbered 137 and dated 15 / 3 / 1962.
Please classify the amount received by Mr. William Jundi Awad from your school,
to include the nominal salary, cost of living allowances, and lecture fees so that we may
calculate the income tax.
Please accept our highest respect.
Isaac Cohen
Acting Director
Copy to / General Directorate of Income Tax

Archival unit 58

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: 81 / 62
Date: 22 / 3 / 1962
Administration of Al-Jaafariya Secondary School
Greetings.
Reference to your letter No. 137 dated 15 / 3 / 1962.
Please classify the amount received by Mr. William Jundi Awad from your school,
to include the basic salary, cost of living allowances, and lecture fees, so that we may
calculate the income tax.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Acting Director
Copy to / Directorate General of Income Tax

Archival unit 59

Association of
Al-Ja'fariya Private Schools
(Day Secondary School)
Secondary: 83750
Primary: 83600
Al-Hashimiya: 5785
Al-Husayniya: 5273
P.O. Box: 299
Telephone:
Number: 127
Date: 15 / 3 / 1962
To:
Administration of Frank Iny School
Greetings.
Reference to your letter numbered F / 54 / 62 dated 1 / 3 / 1962
that what Mr. William Gindi Awad received from our school from the date of 1 / 4 / 1961
until the end of 31 / 8 / 1961 is an amount of (461) Dinars. Please be informed.
Schools Accounts Manager
Mr. Kadhim Sh⟦line⟧kara
Copy to / General Income Tax Directorate
Mr. Abdullah
The amount of salary or allowances was not mentioned
⟦illegible⟧
177
2 / 4

Archival unit 60

Republic of Iraq
Ministry of Agriculture
Directorate General of Agricultural Research and Projects
165
2/18
Incoming Stamp
Section ::
Number: 2037
Date: 3 / 8 / 1962
Subject / Addition of Income
To :- Soil and Agricultural Chemistry Department
We list below a copy of the letter from Frank Iny School No. F / 53 / 62 dated
3 / 1 / 1962 regarding the amounts paid to Mr. Hatim Shammas Touma for the fees of
his lectures at the aforementioned school for the months shown in the above letter. Please add that to
his income for the purpose of calculating the income tax owed by him for the year 61 - 62 and inform us.
⟦signature⟧
Abdul Hadi Ismail
Director General of Agricultural Research and Projects
A copy to / -
General Income Tax Directorate      With reference to the letter mentioned above for your information
Frank Iny School
Copy of the Letter
Directorate General of Agricultural Research and Projects
Greetings,
We have paid Mr. Hatim Shammas Touma, an employee at the Soil and Agricultural Chemistry Department,
the sum of (83/750) Dinars for his lecture fees at this school for the
four months October / 1961 / January 1962 as detailed below. Please add that
to his income for the purpose of calculating income tax.
Isaac Cohen
Acting Director
 | Dinars | Fils
October 1961 | 20 | 500
November 1961 | 20 | 500
December 1961 | 22 | 250
January 1962 | 20 | 500
 | 83 | 750
A copy to / = General Income Tax Directorate
Salwa / 12

Archival unit 61

Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
Number: F / 64 / 62
Date: 15 / 3 / 1962
To Messrs. H. Abed Company, Respected
After greetings,
The total amount received by Mrs. Saida Moshi Al-Hakim, wife of
Mr. Ezra (Ezzat) Saleh, employed in your company, from this school
in monthly salaries amounts to 636/- Dinars as detailed below, so please
add what is necessary to her husband's income for the purpose of calculating income tax.
Please accept our highest respect.
⟦signature⟧
The Director
⟦illegible stamp⟧
Fils | Dinar
198/000 | Nominal salaries at a rate of 33 Dinars monthly from 4/1/61 to 9/30/1961
210/000 | Nominal salaries at a rate of 35 Dinars monthly from 10/1/61 to 3/31/1962
⟦line⟧
408/000
228/000 | Cost of living allowances at a rate of 19/- Dinars monthly for the period from 4/1/61 to 3/31/1962
⟦line⟧
636/000 | Total
⟦line⟧
⟦illegible text⟧

Archival unit 62

Frank Iny School
Middle and Primary
Baghdad
Telephone Number 91693
Number ⟦8/ 62/ 60⟧
Date ⟦12 / 3 / 1962⟧
To the esteemed H. Abed Company
Greetings,
The total amount received by Mrs. Saeeda Moshi Al-Hakim, wife of Mr. Ezra (Ezzat) Saleh, employed in your company, from this school in monthly salaries amounts to 636/- Dinars as detailed below, so please add the necessary amount to her husband's income for the purpose of calculating income tax.
Please accept the highest respect.
⟦signature⟧
⟦Bakr Karam⟧
Director ⟦Acting⟧
Fils | Dinar
000/198 | Nominal salaries at a rate of 33 Dinars per month from 4/1/61 to 9/30/1961
000/210 | Nominal salaries at a rate of 35 Dinars per month from 10/1/61 to 3/31/1962
⟦line⟧
000/408
000/228 | Cost of living allowances at a rate of 19/- Dinars per month for the period from 4/1/61 to 3/31/1962
⟦line⟧
000/636 Total
⟦line⟧
Copy to the Directorate General of Income Tax for information.

Archival unit 63

M/15-b
IRAQI REPUBLICAN RAILWAYS
OFFICE OF THE
DIRECTOR-GENERAL OF RAILWAYS.
BAGHDAD
Telegrams : RAILWAYS, BAGHDAD
Codes :
A.B.C. 5th Edition
Steven's Engineering
Bentley's
Indian Word.
IRAQI REPUBLICAN RAILWAYS
DIRECTORATE GENERAL OF RAILWAYS
(Personnel Directorate)
⟦illegible stamp⟧
1058
2/11
Date: 1962/2/20
Reference No.: 2956
To /
Accounting Presidency
Subject / Addition of Incomes
We attach below a copy of the letter from the Frank Iny School No. F/62/40 dated
2/20/1962 regarding the above subject, requesting that the necessary measures be taken accordingly.
⟦handwritten signature⟧
Director General of Railways
A copy to /
Frank Iny School - referencing their letter above.
- Copy of the letter -
The total amount received by Mrs. Bdouria Qassab, wife of Mr. Kamil Douda, the clerk
in the North Baghdad Railways, as monthly salaries in this school during the year from
4/1/1961 to 3/31/1962 amounts to (552/-) Dinars, including cost of living allowances
as detailed below. Please add this to her husband's income for income tax
calculation purposes.
Please accept our highest respect.
Signed/-
Isaac Cohen
Acting Director
Fils | Dinar |
... | 180 | Nominal salaries at a rate of 30/- Dinars monthly from 4/1/1961 to 9/30/1961
... | 192 | Nominal salaries at a rate of 32/- Dinars monthly from 10/1/1961 to 3/31/1962
... | 372 |
... | 180 | Cost of living allowances at a rate of 15/- Dinars monthly from 4/1/61 to 3/31/1962
... | 552 |
Samira 2/27

Archival unit 64

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadidah - Baghdad
Telephone: 91693
Number: M/58/62
Date: 4 / 3 / 1962
Directorate of Education of Baghdad Province / Rusafa
Secondary Accounts
Greetings.
Based on the employment of Mr. Muhammad Ali Raji Kubba, the teacher at the
Al-Sharqiya Secondary School for Boys previously, who was retired according to the Ministerial Order No.
73444 dated 7 / 11 / 1961, please inform us of the amount he received from
1 / 4 / 1961 until the date of his separation from service so that we can calculate the income
tax.
Isaac Cohen
Acting Director
Copy to /
Administration of Al-Sharqiya Secondary School: please inform us of the total amount
received by the aforementioned for lecture fees in your school until
31 / 3 / 1962.
General Pension Directorate: please inform us of the total amounts
he receives from your department until 31 / 3 / 1962.
General Income Tax Directorate.

Archival unit 65

Shamash Preparatory School
Baghdad
Alwiyah Al-Jadidah
Telephone 91663
Number: Sh/ ⟦14⟧ / 62
Date: ⟦7⟧ / 2 / 1962
Deanship of the College of Pharmacy
Greetings.
We have paid Mr. Siham al-Daf'i an amount of (75/-) Dinars,
for his lecture fees at this school for the four months October 1961 / January
1962, as detailed below. Please add this to his income for income tax
calculation purposes.
Isaac Cohen
Acting Director
Fils | Dinar |
000 | 16 | October 1961
000 | 25 | November 1961
000 | 18 | December 1961
000 | 16 | January 1962
000 | 75 |
A copy to /
General Directorate of Income Tax

Archival unit 66

Shamash Preparatory School
Baghdad
Alwiyah Al-Jadidah
Telephone 91663
⟦line⟧
Number: S / ⟦62⟧ / ⟦12⟧
Date: ⟦27 / 7 / 1962⟧
Deanship of the College of Pharmacy
Greetings.
We have paid Mr. Siham Al-Dafhi an amount of (75 /-) Dinars, and that is
for his lecture fees at this school for the four months 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
... | 16 | October 1961
... | 25 | November 1961
... | 18 | December 1961
... | 16 | January 1962
... | 75 | ⟦line⟧
Copy to /
General Directorate of Income Tax

Archival unit 67

Shamash Secondary School
Baghdad
Alwiyah Al-Jadida
Telephone 91663
No: ⟦11⟧ / 62
Date: 2 / 2 / 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 (97/500) Dinars, representing the fees for his lectures 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.
⟦illegible⟧
Isaac Cohen
Acting Director
 | Dinars | Fils
October 1961 | 26 | 250
November 1961 | 24 | 750
December 1961 | 24 | 750
January 1962 | 21 | 750
 | 97 | 500
Copy to / Directorate of General Income Tax
Kadhimiya Intermediate School for Boys

Archival unit 68

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadidah - Baghdad
Telephone: 91693
⟦line⟧
Number: F / 54 / 62
Date: 8 / 7 / 62
Administration of Al-Jaafariya Secondary School
Greetings,
Based on our employment of Mr. William Jundi Awad, please inform us of the amount
he received from you until 1 / 4 / 1961 so that we can calculate the income tax.
⟦signature⟧
Isaac Cohen
Acting Director
Copy to / General Directorate of Income Tax

Archival unit 69

Frank Iny School
Intermediate and Primary
Alwiyah Al-Haditha - Baghdad
Telephone: 91693
⟦line⟧
Number: S / 54 / 62
Date: 1 / 3 / 62
Administration of Al-Jaafariya Secondary School
Greetings.
Based on our employment of Mr. William Jundi Awni, please inform us of the amount
he received from 1 / 4 / 1961 so that we may calculate the income tax.
Isaac Cohen
Acting Director
Copy to / General Directorate of Income Tax

Archival unit 70

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
⟦line⟧
Number: F / 52 / 62
Date: 1 / 3 / 1962
Directorate of General Agricultural Research and Projects
After greetings,
We have paid to Mr. Hazem Shammas Touma, the employee in the Soil and Agricultural
Chemistry Department, an amount of (83.750) Dinars for his lecture fees at
this school for the four months October 1961 / January 1962 as
detailed below. Please add this to his income for income tax calculation purposes.
⟦signature⟧
Isaac Cohen
Acting Director
Fils | Dinar
500 | 20 | October 1961
500 | 20 | November 1961
250 | 22 | December 1961
500 | 20 | January 1962
750 | 83 | ⟦line⟧
Copy to / Directorate of General Income Tax

Archival unit 71

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
⟦line⟧
Number: F / ⟦52⟧ / 62
Date: 10 / 2 / 1962
Directorate General of Agricultural Research and Projects
Greetings,
We have paid to Mr. Hazem Abbas Touma, an employee in the Soil and Agricultural Chemistry Department,
an amount of (83.750) 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 income tax calculation purposes.
Isaac Cohen
Acting Director
Fils | Dinar |
500 | 20 | October 1961
000 | 20 | November 1961
250 | 22 | December 1961
000 | 20 | January 1962
750 | 83 | ⟦line⟧
Copy to / Directorate General of Income Tax

Archival unit 72

Frank Iny School
Intermediate and Primary
Alwiyah Al-Haditha - Baghdad
Telephone: 91693
Number: F / ⟦52⟧ / 62
Date: 8 / 3 / 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
(30/500) Dinars, for his lecture fees at this school for the three
months of November 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
2 | ... | November 1961
13 | 500 | December 1961
15 | ... | January 1962
30 | 500 | ⟦line⟧
Copy to / Directorate General of Income Tax

Archival unit 73

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
⟦line⟧
Number: ⟦illegible⟧ / 62
Date: 1 / 2 / 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
(30/500) Dinars, for his lecture fees at this school for the three
months of November 1961 / January 1962 as detailed below. Please
add this to his income for the purpose of calculating income tax.
⟦illegible signature⟧
Isaac Cohen
Acting Director
Fils | Dinar
... | 2 | November 1961
... | 13 | December 1961
... | 15 | January 1962
... | 30 | ⟦line⟧
Copy to / Directorate General of Income Tax

Archival unit 74

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadidah - Baghdad
Telephone: 91693
⟦line⟧
Number: 51 / 62
Date: 1 / 2 / 1962
Directorate of Education of Baghdad Province / Rusafa
Greetings.
We have paid to Mr. Fadhil Dakkak, the teacher at Al-Irfan Intermediate School for Boys, an amount
of (190.800) Dinars, for his lecture fees at this school
for the four months 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
... | 39 | October 1961
200 | 55 | November 1961
... | 54 | December 1961
600 | 42 | January 1962
800 | 190 | ⟦line⟧
Copy to / General Directorate of Income Tax
Administration of Al-Irfan Intermediate School for Boys

Archival unit 75

Frank Iny School
Intermediate and Primary
Alwiyah Al-Jadida - Baghdad
Telephone: 91693
Number: 62/ ⟦illegible⟧
Date: 8 / 3 / 1962
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 (34/-) Dinars for his lecture fees at this school
for the four months 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
400 | 8 | October 1961
600 | 9 | November 1961
600 | 7 | December 1961
400 | 8 | January 1962
⟦line⟧ | 34 | ⟦line⟧
A copy to / General Directorate of Income Tax
Administration of Al-Irfan Intermediate School for Boys