AI English Translation, Pages 701-725
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: 52/10/⟦...⟧
Date: 6 / 1 / 1956
To the Directorate of Al-Adhamiya Secondary School for Boys - Baghdad
Greetings,
We have paid to Mr. Matty Zako an amount of 69/300 Dinars,
for lecture fees at this school for the three months October / December
1955 as detailed below. Please add this to his income for the purpose of
calculating income tax.
Please accept our highest respect,
Fils | Dinar
000 | 21 | October 1955
400 | 22 | November "
900 | 25 | December "
300 | 69 | ⟦line⟧
Abdullah Owaidis
Principal
Copy to /
" " Directorate General of Income Tax - for information
" " " Baghdad District Education
" " Mr. Matty Zako
The Iraqi Government
Department: ⟦illegible⟧
Number: 28299
Division:
Date: 21 / 12 / 955
First Reminder
To the Director of Frank Iny School
Subject: Presidency of the Jewish Community
Please respond to our letter numbered 2507 and dated 24 / 10 / 955
regarding informing us about the income tax of the employees of Shamash Secondary School
and the Alliance School in Al-Rusafa, respected
Signature ⟦signature⟧
Position ⟦illegible⟧
22 / 12
The Iraqi Government
Department: ⟦illegible⟧
Number: 2840
Division:
Date: 21 / 12 / 55
159 / 7
First Reminder
To the Principal of Shamash Preparatory School in Faraid Ashi
⟦line⟧
Subject ⟦line⟧
Please respond to our letter numbered 7522 and dated 2 / 2 / 955
regarding informing us about the place of employment of the gentlemen whose names are listed
in the letter referred to above
Signature: ⟦signature⟧
Position: ⟦line⟧
29 / 12
FRANK INY SCHOOL
INTERMEDIATE & PRIMARY
Baghdad
Telephone No. 91693
Iny
91
195
No.: ⟦line⟧
Date: ⟦line⟧
To the General Directorate of Income Tax
Baghdad
Greetings,
With reference to your letter No. 26601 dated 7/12/1955.
First Paragraph - A) Miss Samha Nassim:
We are sending with the bearer an amount of (0/720) seven hundred and twenty fils, representing the difference in income
tax due from Miss Samha Nassim for the fiscal year 1954/1955. We kindly request you to
provide us with a receipt for the mentioned amount.
B) Mr. Ghair Nassim Yaqoub.
Please be informed that the bonus amount received by the aforementioned person from the Ministry of Education
amounting to (217/500) Dinars according to the General Pension Directorate letter No. 9464 dated 8/7/954
(not 8/7/1955) addressed to this school, a copy of which was sent to you, had been paid to the aforementioned
under Central Treasury Memorandum No. 31134/10 dated 6/7/953. We have previously calculated
this amount as part of his income for the year 953/954 and deducted the tax due on it accordingly
for the fiscal year 953/954. We have previously explained the statement of the aforementioned person's income in detail for the
mentioned year in our letter No. F/457/54 dated 2/8/954. Please kindly reconsider it.
Second Paragraph
Madame Raphael has been a widow for several years.
Mrs. Yassa Yaqoub, her husband's name is Saleh Munshi Twayq, editor of Al-Zaman newspaper.
" Najiba Munshi Daoud, her husband's name is Ezra Daoud Shakkouri, a dresser for Dr. Muammar Khalid
Al-Shabandar.
" Latifa Yaqoub, her husband's name is Saleh Rajwan, his shop is in Al-Shorja.
" Fawzia Ahmed " " Abdul Aziz Abdul Hamid in Al-Adhamiya.
Third Paragraph
Mr. Moshe Saleh Elisha has taken a shop for selling spare parts on Al-Rashid Street
opposite Bab Al-Sheikh Street.
Fourth Paragraph
We attach herewith Form I.T. No. 6 titled Employer's Report for the fiscal year 955/956
with the relevant forms for each of the employees titled (Annex I.T. No. / 14 A) for Shamash Preparatory School
and Frank Iny Intermediate and Primary School for the year 955/1956.
Please accept our highest respect,
Abdullah Ovadia
The Director
Abdullah Ovadia
Income Tax File
Number 26601
Date 7 / 12 / 1955
974
12 / 12
General
Frank Iny Intermediate School
Upon auditing the income tax deduction schedules for your employees for the fiscal year 54 / 55 attached to your letter
Numbered 618 / 55 and dated 1 / 7 / 1955.
1- It appeared that the tax due from the following individuals is as follows:-
1- Miss Simha Nassim
Fils | Dinar
000 | 480 Total salaries and allowances on the basis of 40/- Dinars per month.
000 | 52 Lecture fees
⟦line⟧
000 | 532
000 | 162 Deduct exempt cost of living allowances
⟦line⟧
000 | 370
000 | 350 Legal allowance
⟦line⟧
000 | 20 Taxable at 4% rate | 800/- Tax due
080/- " Paid
⟦line⟧
720/- " Remaining
2- Mr. Munir Nassim Yaqoub
Fils | Dinar
800 | 400 His income after deducting exempt cost of living allowances
500 | 217 " From the General Pension Directorate as per its letter No. 9464 dated 8 / 7 / 1955
⟦line⟧
300 | 618
000 | 350 Legal allowance
⟦line⟧
300 | 268 Subject to ordinary tax at 4% rate | 10/732 Tax due
1/085 Deduct excess tax as per our letter
Numbered 19374 and dated 12 / 10 / 55
⟦line⟧
9/647
1/427 Tax paid
⟦line⟧
8/220 " Remaining
Summary
Fils | Dinar
720 | - Remaining tax on Miss Simha Nassim
700 | 8 " " Mr. Munir Nassim Yaqoub
⟦line⟧
420 | 9
Kindly pay the remaining tax owed by the aforementioned persons amounting to (9/420) dinars to this department's collector -
as soon as possible.
2- Please inquire with the ladies working for you about their husbands' names and places of work
for purposes related to income tax.
3- Please inform us of the place of work of Mr. Moshe Saleh Elisha after his separation from you.
4- We attach (10) copies of I.T. Supplement No. / 64, please have them filled out by your employees for the aforementioned year -
and return them to us so that we can correctly determine their legal allowances.
Attachments - 10 copies of I.T. Supplement No. / 64
Kadhim ⟦Al-Saidi⟧
On behalf of the Director General of Income Tax
Number 2661
874
Date 12/7/1955
12/12
Frank Iny Intermediate School
Upon auditing the income tax deduction schedules for your employees for the fiscal year 54/55 attached to your letter
Numbered 618/55 and dated 7/1/1955 <del>the following named items as follows</del>
1- It was found that the tax due on the following named gentlemen is as follows:-
1- Miss Simha Nassim
Dinar | Fils
480/000 | Total salaries and allowances on the basis of 40/- Dinars monthly.
52/000 | Lecture fees
532/000 |
162/000 | Deducting exempt cost of living allowances
370/000 |
350/000 | Legal allowance
20/000 | Taxable at 4% -/800 Tax due
| -/080 " Paid
| -/720 Remaining
2- Mr. Munir Nassim Yaqoub
Dinar | Fils
400/800 | His income after deducting exempt cost of living allowances
217/500 | " from the General Pension Directorate according to its letter No. 9464 dated 8/7/955
618/300 |
350/000 | Legal allowance
268/300 | Taxable at the standard rate of 4% 10/732 Tax due
| 1/085 Deducting excess tax according to our letter
| Numbered 19374 and dated 12/10/55
9/647 | ⟦line⟧
-/947 | Paid tax
8/700 | " Remaining
Summary | Dinar | Fils
-/720 | Remaining tax on Miss Simha Nassim
8/700 | " " Mr. Munir Nassim Yaqoub
9/420 | ⟦line⟧
Please pay the remaining tax owed by the two aforementioned persons, amounting to (9/420) Dinars, to the collector of this department - as quickly as possible.
2- Please inquire from the ladies working for you about the names of their husbands and their places of employment for purposes related to income tax.
3- Please inform us of the place of employment of Mr. Moshe Saleh Elisha after his separation from you.
4- We attach (10) copies of Income Tax Supplement No. / 24, requesting they be filled out by your employees for the year mentioned above - and returned to us so that we can correctly determine their legal allowances.
On behalf of the Director General of Income Tax
Kadhim Al-Saidi
Attachments
10 copies of Income Tax Supplement No. / 24
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: F / 782 / 55
Date: 1 / 12 / 195
To the Deanship of the College of Arts and Sciences - Baghdad
After greetings,
With reference to your letter numbered 3907 and dated 7 / 11 / 1955.
The total amount received by Miss Wasila Abdul Rahman from this school
from 1 / 4 / 955 until 30 / 11 / 955 amounted to 75/600 Dinars.
Please add this to her income for the purpose of calculating income tax.
Please accept our highest respect,
⟦signature⟧
The Director
Abdullah Huwaidia
Copy to /
General Directorate of Income Tax / for information.
Presidency of the Jewish Community
in Baghdad
Number T / 7 / 45 / 55
Date 24 / 10 / 1955
2521 President
Telephone number 5450 Secretary
To - Director of Frank Iny School
After greetings
We send you the original letter of the General Directorate of Income Tax No. 14142
dated 10 / 10 / 55 regarding the income tax for the employees of Shamash and
Alliance schools. Please respond to it directly as per jurisdiction.
Rabbi Sassoon Khedhouri
Acting President of the Community
A copy of it to:
General Directorate of Income Tax, in reference to its letter mentioned
above.
True copy
⟦line⟧
⟦illegible⟧
Sassoon Khedhouri School ⟦illegible⟧
⟦illegible⟧
Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Number: 21212
Date: 5/1/1957
Institutions Department
To :-
The Respected Shamash Secondary School
Via the Respected Jewish Community
Subject: Due installments of income tax for employees for the year 956 / 957
We inform you that you have not paid the first installment of the income tax due
on your employees for the year 956 / 957 ending on 31 / 3 / 957 until now
Therefore, please pay the mentioned installment within (5) days, and in case of your delay, a fine will be imposed on you
amounting to 15% of the tax realized against you according to Article (47) of the Income Tax Law No.
(36) of 1939.
Note: We draw your attention to the fact that the second installment is due for payment at the end of February / 957 and the installment
third is due for payment at the end of March / 1957.
⟦signature⟧
On behalf of the General Director of Income Tax
Kadhim Al-Ghabi
By receipt
To the Director of Shamash School, my dear
⟦signature⟧
10 / 27
⟦illegible stamp⟧
Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Number: 21412
Date: 10 / 1 / 1956
Institutions Department
To: - The Israeli Alliance Private School
The Honorable Israeli Community
Baghdad
Subject: Due installments of income tax for employees for the year 955 / 956
We inform you that you have not paid the first installment of the income tax due
on your employees for the year 955 / 956 ending on 31 / 3 / 956 until now
Therefore, please pay the mentioned installment within (5) days, and in case of your delay, a fine will be imposed on you
amounting to 15% of the tax realized against you under Article (47) of the Income Tax Law No.
(36) of 1939.
Note: We draw your attention to the fact that the second installment is due for payment at the end of February / 956 and the installment
third is due for payment at the end of March / 1956
⟦signature⟧
For the Director of General Income Tax
Kadhim Al-Fil
By receipt
For the Treasury Directorate of ⟦...⟧
⟦signature⟧
1 / 27
Delivered on date
23 / 1
⟦signature⟧
SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
⟦line⟧
Secondary, Intermediate and Primary
Frank Iny
No: ⟦line⟧
Date: ⟦line⟧
To the Second Income Tax Directorate, Baghdad
Greetings,
Reference to your letter No. 21412 dated 1/10/955
We enclose herewith a check for 17/125 Dinars, seventeen Dinars and one hundred
and twenty-five Fils, representing the first installment of the income tax due
on the employees of Shamash Secondary School and Frank Iny Intermediate and Primary School.
Please provide us with a formal receipt.
Fils | Dinar
600 | 7 | Cash from the school in the Ratail system
525 | 9 | Check from Mr. Abdullah Ovadia on the Ottoman Bank No. 224954
| | dated 26/10/955
125 | 17 | Total
For the Director
The Director
Abdullah Ovadia
Ministry of Education
Directorate General of Education
Accounts
True Copy
902
22/10/55
Number / 35917
Date 17 / 10 / 1955
Subject - Income Tax
Directorate of Frank Iny School
We have paid the retiree Mr. Abdullah Obadia an amount of 56/238 Dinars according to the two payment authorization memos
whose details are listed below, for his reward for the second edition of the books Intermediate Algebra for the
Second Class and Preparatory for the Fourth Scientific Class. Please add the mentioned amount to his annual income for the purpose of
deducting the tax and informing us and the Directorate General of Income Tax of that.
Fils Dinar | Payment Authorization Memo Number | Its Date
24 / 964 | 23 / 49586 | 11 / 10 / 955
31 / 274 | 46 / = | =
56 / 238 Total | |
For the Director General of Education
Copy to -
General Pension Directorate
General Income Tax Directorate for information
Accounts Distinction - Disbursement
Mun'im / 17 / 10
Copy of the receipt copies
Iraq
Ministry of Finance
General Directorate of Pensions
Pensioners' Salaries Department
Baghdad
Number - 3930
Date 11 / 10 / 1955
To -
Directorate of Frank Iny School
Subject ⟦line⟧
The General Directorate of Pensions informed us in its letter No. 7862 dated 5 / 5 / 955
that the pensioner Mr. Abdullah Ovadia, employed in your school, has received an amount
of 28.547 Dinars as a reward paid to him for the second edition of the book
(Algebra and Preparatory). Please add it to the income he receives from
you for the purpose of calculating income tax.
Muhammad Rida al-Nawab
Distinguished Officer of Pensioners' Salaries
Copy to ⟦line⟧
General Directorate of Pensions } Reference to the above letter
General Directorate of Income Tax }
" General Education - = = = = and please in the future send
the income of the aforementioned person to Frank Iny School -
after informing the General Directorate of Income Tax of that.
Sahib
True Copy
Directorate of Education of Baghdad Province No. 2220
Center Date 20 / 9 / 1955
Secondary Accounts
To the General Directorate of Income Tax
Reference to the letter of Frank Iny School No. F / 645 dated 26 / 8 / 955
We confirm to you the addition of the amount 10.000 Dinars to the income of Mr. Khedhouri Al-Ismi
for the fiscal year 55 / 956 for the purpose of income tax calculation
Director of Education of Baghdad Province
Center
A copy to
Secondary Education Accountant - for information
Frank Iny School - reference to your letter above
Hamid / 18 / 9
Number 2221
Date 20 / 8 / 1955
Directorate of Education of Baghdad Province
The Center
Secondary Accounts
True Copy
To the General Directorate of Income Tax
Reference to the letter of Shamash Preparatory School No. 256 dated
26 / 8 / 1955, we confirm to you the addition of the amount of 7/750 Dinars to the income of
Mr. Zakaria Mikhail, teacher at Ibn Hayyan Intermediate School for the fiscal year 55 / 956
Director of Education of Baghdad Province
The Center
A copy to -
Shamash Preparatory School - please inform us about the amount of ⟦10/500⟧ Dinars
mentioned in your letter above and whether it is the same amount mentioned
in your letter No. 299 dated 29 / 5 / 1955
so that we can take the necessary action
Secondary Education Accountant - for follow-up
Majid 28 / 8
True Copy
Directorate General of Civil Aviation
Air Airport - Baghdad
Telegraphic Address - Civil Air
Number - T.M/52 / 2704
Date 2 / 9 / 1955
To the Directorate General of Income Tax Baghdad
Subject - Addition of an amount
The amount of 50/- Dinars mentioned in the letter of Shamash
Preparatory School No. 758 dated 26 / 8 / 1955 has been added to the income of
Mr. Abdul Ghani Jamil Al-Sultan, Assistant Weather Forecaster in this Directorate
And we will deduct the income tax amount due on his total income according to the regulations.
Copy to:
Shamash Preparatory School - for information
Reference to your letter mentioned above.
Acting Director General of Civil Aviation
Tawfiq Fattah
True Copy
⟦line⟧
Directorate of Education of Baghdad Province
Center
Accounts / Primary
Number / 520
Date / 1 / 9 / 955
To
General Directorate of Income Tax
With reference to the letter from the administration of Frank Iny School No. 646 / 55 dated
22 / 8 / 55 addressed to the administration of Al-Tahira School, a copy of which was sent to us,
We confirm to you the addition of an amount of 21.900 Dinars to the annual income of Mr.
F. J. Yunan, teacher at Al-Tahira Primary School for Boys, for his lecture fees.
For your kind information, please.
Director of Education of Baghdad Province
Center
Copy to
Administration of Frank Iny School - your letter referred to above for information please.
Primary Accountant
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: F / 55 / 60
Date: 26 / 8 / 1955
Second
Tippetts-Abbett-McCarthy-Stratton Engineering Company
Baghdad
After greetings,
We have paid to Mr. Hazem Touma an amount of 28/500
dinars for lecture fees at this school for the months of April, May
and June 955. Please add this to his income for the purpose of calculating income
tax.
Please accept our highest respect,,
⟦illegible⟧
Abdullah Obadia
The Director
12/- month of April 955
12/- = May =
4/500 = June =
⟦line⟧
28/500
Copy to /
Directorate General of Income Tax - for information
Mr. Hazem Touma.
= =
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: F / 649 / 55
Date: 26 / 8 / 1955
Dwyer & Co.
Semiramis Building
Baghdad
⟦line⟧
Greetings,
We have paid to Madame Compagnon, wife of Mr. Compagnon,
an employee in your company, the sum of 10.500 Dinars for
her lecture fees at this school for the months of April and May 1955.
Please add this to her husband's income for the purpose of calculating
income tax.
Please accept our highest respect.
Abdullah Owaidia
The Director
6/- Month of April 1955
4/500 = May =
⟦line⟧
10/500
Copy to /
General Directorate of Income Tax - for information
== Madame Compagnon.
Frank Aini School
Intermediate and Primary
Baghdad
Telephone 91693
Number: Kh/ 648 / 55
Date: 26 / 8 / 1955
Directorate of the Nutrition Institute
Baghdad
Greetings,
We have paid Mr. Riyadh Rashid 28/- Dinars for his
lecture fees at this school for the months of April, May, and June 955
Please add this to his income for income tax calculation purposes.
Please accept our highest respect,,
⟦illegible⟧
Abdullah Owaidis
Director
10/500 month of April 955
10/500 = May =
7/ - = June =
⟦line⟧
28/ -
Copy to /
General Directorate of Income Tax - for information
Mr. Riyadh Rashid = =
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: 55/645
Date: 26 / 8 / 1955
Directorate General of Industry
Baghdad
⟦line⟧
Greetings,
The amount received by the late Professor Albert Khayat from this
school reached a total of 22.400 Dinars for his lecture fees for the months of
April and May 955 as detailed below. Please add this to his income
for the purpose of calculating income tax.
Please accept our highest respect,,
13.600 | Month of April 955
8.800 | " May "
⟦illegible⟧
Abdullah Obadia
Director
Copy to /
Directorate General of Income Tax - for information.
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: ⟦illegible⟧ / 55
Date: 26 / 8 / 1955
Administration of Al-Tahira School for Boys
Baghdad
⟦line⟧
After greetings,
We have paid to Mr. Faraj Yunan an amount of 21/600
dinars for his lecture fees at this school for the months of April, May
and June 955. Please add this to his income for the purpose of calculating income
tax.
Please accept our highest respect,,
⟦illegible signature⟧
Abdullah Oudia
Principal
8/400 month of April 955
10/800 = May =
2/700 = June =
⟦line⟧
21/900
Copy to /
General Directorate of Income Tax - for information
== Directorate of Education of Baghdad Province
== Mr. Faraj Yunan.
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: Kh/245/55
Date: 26/8/1955
Directorate of Al-Irfan Intermediate School for Boys
Baghdad
⟦line⟧
After greetings,
We have paid to Mr. Khazaal Al-Hashimi 10/200 Dinars
for lecture fees at this school for the month of April 955. Please
add this to his income for the purpose of calculating income tax.
Please accept our highest respect,
Abdullah Owaidis
The Director
Copy to /
General Directorate of Income Tax - for information
" " Baghdad District Education
" " Mr. Khazaal Al-Hashimi.
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: 55/644
Date: 26 / 6 / 1955
Administration of Al-Adhamiya Secondary School for Boys
Baghdad
⟦line⟧
Greetings,
We have paid to Mr. Khudair Numan Al-Obaidi an amount
of 56/650 Dinars for his lecture fees at this school
as detailed below. Please add this to his income for the purpose of calculating
income tax.
Please accept our highest respect,,
21/450 Month of April 955
25/300 " May "
9/900 " June "
⟦line⟧
56/650
Abdullah Obadia
Principal
Copy to /
" " General Directorate of Income Tax - for information
" " Directorate of Education of Baghdad Province
" " Mr. Khudair Numan Al-Obaidi .
Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: F/ 642 / 55
Date: 26 / 8 / 1955
Deanship of the Royal College of Pharmacy and Chemistry - Baghdad
After greetings,
We have paid to Professor Yusuf Aziz -/8 Dinars for his
lecture fees at this school for the months of April and May 955. Please
add this to his income for the purpose of calculating income tax.
Please accept our highest respect,,
6/- Month of April 955
2/- " May "
⟦line⟧
8/-
Abdullah Oweidia
The Director
Copy to /
General Directorate of Income Tax - for information
Professor Yusuf Aziz.