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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 626-650

Archival unit 626

Frank Iny School
FRANK INY SCHOOL
Intermediate & Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: 185/56
No.:
Date: 7/<del>11</del>/1956
Date:
Directorate of Al-Rashid Intermediate School for Boys - Baghdad
Greetings.
We have paid to Mr. Abdul Hamid Khulusi an amount of 39/100 Dinars
for lecture fees at this school for the three months April / June 1956
as detailed below, so please add this to his income for income tax calculation purposes.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Principal
Fils | Dinar
900 | 18 | Month of April 1956
700 | 13 | Month of May "
500 | 7 | Month of June "
100 | 39 | ⟦line⟧
Copy to - General Directorate of Income Tax - for information
Directorate of Education of Baghdad Province
Mr. Abdul Hamid Khulusi
⟦red ink mark⟧

Archival unit 627

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone No. 91693
No.: ⟦line⟧
Number: 17/88/56
Date: ⟦line⟧
Date: 17 / 7 / 1956
Directorate of Education of Baghdad Province / Center
Greetings,
We have paid to Mr. Khalil Askar, the teacher at the Charity Intermediate School for Boys, an amount
of 29/400 Dinars for his lecture fees at this school for the three months
April / June 1956 as detailed below. Please add this to his income for the purpose
of calculating income tax.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Principal
Fils | Dinar
... | 14 | Month of April 1956
800 | 9 | " May "
600 | 5 | " June "
400 | 29 | ⟦line⟧
Copy to: - General Directorate of Income Tax - for information
Charity Intermediate School for Boys
Mr. Khalil Askar
⟦red stamp illegible⟧

Archival unit 628

Frank Iny School
FRANK INY SCHOOL
Intermediate & Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: 887 / 56
Date: 7 / 7 / 1956
No.: ⟦line⟧
Date: ⟦line⟧
Directorate of Education of Baghdad Province / Center
Greetings,
We have paid to Mr. Abdul Majeed Al-Tamimi, the teacher at Al-Gharbiya Intermediate School for Boys,
an amount of 26.800 Dinars as lecture fees at this school for the three months
April / June 1956 as detailed below. Please add this to his income for the purpose
of calculating income tax.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Acting Principal
Fils | Dinar
800 | 12 | Month of April 1956
⟦line⟧ | 8 | " May "
⟦line⟧ | 6 | " June "
800 | 26 | ⟦line⟧
Copy to - General Directorate of Income Tax - for information
Al-Gharbiya Intermediate School for Boys
Mr. Khalil Sakar
Abdul Majeed Al-Atti

Archival unit 629

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone No. 91693
No.:
No.: F / 188 / 56
Date:
Date: 7 / 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 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.
President
Isaac Cohen
Acting Director
Fils | Dinar
400 | 2 | Month of April 1956
800 |  | " May
200 | 3 | ⟦line⟧
A copy to the General Directorate of Income Tax - for information
Directorate of Education of Baghdad Province
Mr. Bahjat Abboush
⟦illegible signature/initials⟧

Archival unit 630

Frank Iny School
FRANK INY SCHOOL
Intermediate & Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: F / 189 / 56
No.:
Date: 7 / 7 / 1956
Date:
Directorate of Al-Irfan Intermediate School for Boys - Baghdad
Greetings,
We have paid to each of the teachers Shawkat Al-Haboubi and Khazaal Al-Mabashi an amount of
7.200 Dinars for the supervision fees of the third intermediate grade exams in this school.
Please add this to the income of each of them for the purpose of calculating income tax.
⟦signature⟧
Isaac Cohen
Acting Director
Copy to -
General Directorate of Income Tax - for information
Directorate of Education of Baghdad Province
Mr. Shawkat Al-Haboubi
" Khazaal Al-Mabashi

Archival unit 631

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

Archival unit 632

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone No. 91693
No.: ⟦line⟧
Number: F/191/56
Date: ⟦line⟧
Date: 14 / 7 / 1956
Primary
To the Administration of Al-Bataween First School - Baghdad
Greetings,
We have paid Mr. George Al-Banna an amount of 7.200 Dinars for
supervising the third intermediate grade exams at this school. Please add
this to his income for income tax calculation purposes.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Acting Director
Copy to -
General Directorate of Income Tax - for information
Directorate of Education of Baghdad Province
Mr. George Al-Banna

Archival unit 633

SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
⟦line⟧
Shamash Secondary School
Baghdad
Telephone 91693
⟦line⟧
Subject: ⟦line⟧
Number: 105/56
Date: 7/2/1956
Directorate of Central Secondary School for Boys
Baghdad
Greetings.
We have paid to Mr. Alfred Nasri an amount of 62.000 Dinars for
lecture fees at this school for the three months of April, May, and June 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
000 | 33 | Month of April 956
000 | 21 | Month of May "
000 | 8 | Month of June "
000 | 62 | ⟦line⟧
Copy to -
General Directorate of Income Tax for information
Directorate of Education of Baghdad Province / Center
Mr. Alfred Nasri
⟦illegible⟧

Archival unit 634

SHAMASH SECOND SCHOOL
BAGHDAD
Tel. No. 91693
⟦line⟧
Shamash Preparatory School
Baghdad
Telephone 91693
⟦line⟧
Subject:
Number: 56 / 86 / ⟦illegible⟧
Date: 12 / 7 / 1956
Directorate of Al-Kadhimiya Secondary School for Boys
Baghdad
Greetings,
We have paid to Mr. Yusuf Haddad an amount of 32.250 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 the purpose of calculating income tax.
Please accept our highest respect.
⟦signature⟧
Isaac Cohen
Acting Director
Fils | Dinar
500 | 25 | Month of April 1956
750 | 6 | Month of May " "
250 | 32 | ⟦line⟧
Copy to - Directorate General of Income Tax - for information
Directorate of Education of Baghdad Province / Center
Mr. Yusuf Haddad
⟦red ink signature/mark⟧

Archival unit 635

True Copy
⟦line⟧
Directorate of Education of Baghdad Province | Number / 15253
Center / Secondary Accounts | Date / 17 / 6 / 1956
Shamash Preparatory School
With reference to your letter numbered 86 and dated 11 / 6 / 1956.
We have added an amount of 18/- Dinars to the income of Mr. Zakaria Mikhail, teacher at
Ibn Hayyan Intermediate School, for his lecture fees at your school. Please be informed.
For / Director of Education of Baghdad Province
The Center
A copy to /
General Income Tax Directorate
Secondary Accountant

Archival unit 636

FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Frank Iny School
Intermediate and Primary
Baghdad
Telephone Number 91693
No.:
Number: F/155/56
Date:
Date: 25/6/1956
Directorate General of Income Tax
Greetings,
We hereby confirm that Mr. Amin Mansour Mar'i is a teacher in this school and he
intends to travel outside Iraq during the summer vacation for the purpose of summering, and the
income tax has been collected from him by 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, and we have provided him with this letter based on his request.
Please accept our highest respect.
⟦signature⟧
Abdullah Obadia
The Director
⟦illegible⟧

Archival unit 637

Shamash Secondary School
SHAMASH SECONDARY SCHOOL
Baghdad
BAGHDAD
Telephone 91693
Tel. No. 91693
⟦line⟧
Number: 5/86/56
Date: 7/6/1956
Subject:
To the Administration of Ibn Hayyan Intermediate School for Boys
Baghdad
⟦line⟧
Greetings.
The total amount received by Mr. Zakaria Mikhail from this school as lecture fees
during the months of April, May, and June 1956 amounted to 18/- Dinars as detailed below.
Please add this to his income for the purpose of calculating income tax.
Fils | Dinar
⟦line⟧ | 10 | Month of April year 956
⟦line⟧ | 6 | " " May " "
⟦line⟧ | 2 | " " June " "
⟦line⟧ | 18 | ⟦line⟧
Abdullah Oweidia
Abdullah Oweidia
Principal
Copy to -
General Directorate of Income Tax for information
Directorate of Education of Baghdad Province
Mr. Zakaria Mikhail
Income Tax

Archival unit 638

SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
Shamash Secondary School
Baghdad
Telephone 91693
Number: Sh / 85 / 56
Date: 11 / 6 / 1956
Subject:
To the Honorable Income Tax Assessor for Baghdad District
Greetings.
The student Hazim Ibrahim Ishaq is one of the students attending the fourth
preparatory grade of this school for the academic year 955 / 956 and has failed as a result
of the current final examination, and he has 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.
⟦illegible⟧
Abdullah Oweidia
Principal

Archival unit 639

Shamash Preparatory School
and
Frank Iny School
Intermediate & Primary
Baghdad
Telephone No. 91693
FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
No.: F/147/56
Date: 6 / 6 / 1956
No.:
Date:
Directorate General of Income Tax
Greetings,
We hereby certify that Mr. Donald Kalman is a teacher at 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 directly until the end of the summer vacation ending on 30 / 9 / 1956
and we undertake to pay all taxes due from him as mentioned above, and we have provided him
with this letter based on his request.
Please accept our highest respect.
Abdullah Obadia
Abdullah Obadia
The Director

Archival unit 640

Frank Iny School
FRANK INY SCHOOL
Intermediate & Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: F / 146 / 56
No.:
Date: 7 / 6 / 1956
Date:
Directorate General of Income Tax
Greetings,
We hereby certify that Mr. Kernler is a teacher at 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 directly until the end of the summer vacation ending on 30 / 9 / 1956.
We undertake to pay all taxes due from him as mentioned above. We have provided him
with this letter based on his request.
Please accept our highest respect.
⟦signature⟧
Abdullah Ovadia
Principal

Archival unit 641

Frank Iny School
FRANK INY SCHOOL
Intermediate & Primary
INTERMEDIATE & PRIMARY
Baghdad
Baghdad
Telephone No. 91693
Telephone No. 91693
No.: F / 56 / 141
No.:
Date: 6 / 6 / 1956
Date:
Directorate General of Income Tax
Greetings.
We hereby certify 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 the
income tax has been deducted from her as a direct deduction until the end of the summer vacation ending on
30 / 9 / 1956. And we undertake to pay all the tax due from her as mentioned
above. We have provided her with this letter based on her request.
Please accept our highest respect.
Abdullah Owaidia
Abdullah Owaidia
The Director

Archival unit 642

Parties
Number / ⟦illegible⟧ / 4 / 22
Date / 4 / 4 / 1956
Directorate of General Income Tax ⟦line⟧
Reference to the letters of Frank Iny School numbered F 56/80 and F 56/81
dated 20/3/1956 and the letter of Shamash Preparatory School numbered 56/46
dated 20/3/1956
We confirm to you the addition of the following amounts to the incomes of their owners ⟦line⟧
Matta Zako | 18/200
Khudair Numan | 19/800
Youssef Haddad | 21/000
Director of Education of Baghdad Province
Parties
Naji Rashid ⟦illegible⟧
A copy of it to: -
Frank Iny School - Reference to your two letters above
Shamash Preparatory School " " your letter " for information ⟦line⟧
and Secondary Education Accounting / for notation
via Center Education
Khaled / 12

Archival unit 643

⟦illegible⟧
⟦illegible⟧
⟦illegible⟧
Ku ⟦illegible⟧ (15) ⟦illegible⟧
⟦illegible⟧
Farid bin Ali

Archival unit 644

Ministry of Finance
General Directorate of Income Tax
Institutions Department
(True Copy)
Number 5498
Date 4 / 3 / 1956
Shamash Preparatory School and Frank Iny School
With reference to your letter No. 55 dated 30 / 12 / 55
1- We enclose herewith the list of legal allowances for your employees for the fiscal year 55 / 56, requesting you to act 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 Jewish Community Administration 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 Yaqoub after her separation from you.
For the Director General of Income Tax

Archival unit 645

(Copy of the original)
List of Legal Allowances for the Financial Year 19 - 19
Sequence | Name of Employee or User | Job Title | Monthly Nominal Salary | Legal Allowance | Remarks
 | Badour Ziba Qassab |  |  | 350 | 
 | Abdullah Ovadia |  |  | 540 | His pension salaries are added
 | Francois Zarfaeel |  |  | 350 | and their cost of living allowances
 | Muhammad Hassan al-Souri |  |  | 600 | 
 | Amin Mansour Mar'i |  |  | 350 | 
 | Munir Nassim Yaqoub |  |  | 350 | 
 | Isaac Moshe Cohen |  |  | 510 | 
 | Simha Nassim |  |  | 350 | 
 | Saeed Moshe al-Hakim |  |  | 350 | 
 | Gertler Martin Stewart |  |  | 350 | 
 | Ronald Kalman |  |  | 350 |

Archival unit 646

(Copy of the original)
List of Legal Allowances for the Financial Year 19 - 19
Sequence | Name of Employee or User | Job Title | Monthly Nominal Salary | Legal Allowance | Remarks
 | Badour Zaya Qassab |  | 350 |  | His pension salaries are added
 | Abdullah Owaidia |  | 540 |  | and its cost of living allowances
 | Francois Zarfaeel |  | 350 |  | 
 | Muhammad Hassan Al-Souri |  | 600 |  | 
 | Amin Mansour Mar'i |  | 390 |  | 
 | Munir Nassim Yaqoub |  | 350 |  | 
 | Isaac Moshe Cohen |  | 510 |  | 
 | <del>Moshe</del> Nassim |  | 350 |  | 
 | Hamid Moshe Al-Hakim |  | 350 |  | 
 | Gertler Martin Stewart |  | 350 |  | 
 | Ronald Kalman |  | 350 |  |

Archival unit 647

(Copy of the original)
List of Legal Allowances for the Financial Year 19 - 19
Sequence | Name of Employee or User | Job Title Monthly Nominal Salary | Legal Allowance | Remarks
 | Budour Zaya Qassab |  | 350 | 
 | Abdullah Owaidia |  | 540 | His pension salaries are added
 | Francoise Raphael |  | 350 | and its cost of living allowances
 | Muhammad Hassan al-Suri |  | 600 | 
 | Amin Mansour Mar'i |  | 350 | 
 | Munir Nassim Yaqub |  | 350 | 
 | Isaac Moshe Cohen |  | 510 | 
 | Saada Nassim |  | 350 | 
 | Saeed Moshe Al-Hakim |  | 350 | 
 | Gertler Martin Stewart |  | 350 | 
 | Ronald Kalman |  | 350 |

Archival unit 648

Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Institutions Section
Number: 5298
Date: 2 / 2 / 1956
6
146
70
Shamash Preparatory School and Frank Iny School
With reference to your letter No. 55 dated 30 / 12 / 55
1- We attach herewith the list of legal allowances pertaining to your employees for the fiscal year 55 / 56, requesting you to act 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. Shaul Sheheit 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 Jewish 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.
For the Director General of Income Tax
Kadhim Al-Saidi

Archival unit 649

Legal for the financial year 19 - 19
Job Title | Monthly Nominal Salary Fils Dinar | Legal Allowance Dinar | Remarks
⟦illegible⟧ Quorum |  | 250 |
Abdullah Ovadia |  | 54 | His pension salaries and cost of living allowances are added to them
Francois Raphael |  | 250 |
Muhammad Hassan al-Suri |  | 600 |
Ibn Mansour Murad |  | 250 |
Munir Nassim Yaqub |  | 250 |
Isaac Joshua Cohen |  | 540 |
Simha Nassim |  | 250 |
Seda Joshua Al-Hakim |  | 250 |
Kartala Mar Shahr Shabton |  | 250 |
Romala Kalen |  | 250 |
Note
1 - This list is prepared in two copies and sent to the General Directorate of Income Tax
2 - Legal allowances are recorded according to their categories in sequence
Starting from / 360 Dinars - then - / 450 Dinars etc. ⟦line⟧

Archival unit 650

Volume Number: 46488
State Funds Collection Receipt:
Serial Number: 56 /
Department Name: Court
Fils | Dinar | Type of Fees | Year to which the fees belong | Thousand
109 | 26 | Lawyer's income tax for this contract No. 224966 56/4/6 | For the fiscal year | 
084 | 45 | ⟦line⟧ in cash |  | 
193 | 71 |  |  | 
I have received from Mr. Farid Ali Abdul Mohsen
The amount written above, which is seventy-eight dinars and one hundred and ninety-three fils
Date 10 / 4 / 1956
Signature of the Receiver ⟦signature⟧
Job Title H