The rules of procedure for the Jewish religious institution has been the subject of research by researchers and scholars concerned with the old and modern due to the importance of the subject and its sensitivity, including the presidency of the Jewish religious institution, which is not clear to non-Jews. This could be one reason for the closure that distinguished the Jewish community from others firstly, and the rare information available on it secondly. This research differs in content from the others in terms of that it uses contemporary Jewish trips to the Seljuk as the main source of the stories, specifically the journey of Benjamin Tudela (561-569 AH / 11651173 AD), and the journey of the Rabi Petachia of Ratispon (571 - 576 AH/1175-1180 AD). In addition, it presents the important information that these two trips had introduced about the life conditions of the Jews in general and the presidency of the Jewish community ( Resh Galuta ), in particular in Baghdad as two eyewitnesses to the extent of Islamic tolerance with Dhimmis in general and Jews in particular. The significance of the research lies in that it attempts to highlight the observations of Jewish travelers in Baghdad and the information they provided about the presidency of the Resh Galuta. The research consisted on several parts. The first part tackled the definition of the head of the Resh Galuta and his residence. The second talks about the choice of the Resh Galuta and its conditions. The third part dealt with his influence, his powers, his duties and his economic situation. The latter focuses on the relationship between the head of the Resh Galuta and the Abbasid Caliphate.