"I am anxious to ascertain approximately Lady Russell's financial situation after BR's lifetime." It is "a matter which causes BR himself a little anxiety from time to time".

The letter contains thoughts on Edith's sources of income after BR's death. His royalty income is expected to continue at £10–13,000.

No further work is needed on estimating Edith's income after BR's death.

Postponing tax payments in the next 6 to 8 weeks would be helpful during a "thin" time.

The timing of royalty payments to BR's private account at Child's is discussed.

The letter concerns royalty payments.

The letter concerns domestic staff and discrepancies in how they are paid.

The bank states that BR's £2,000 have arrived.

The letter concerns royalty paymens arriving.

On royalties and hearing from Child's.

Farley asks the Tax Commissioners communicate with Felton and Partners in the future.

Farley has informed the District Commissioners of Taxes to deal directly with Felton & Partners.

The enclosed letter is to Edith. See record 134221.

Sela wants certain documents (unspecified) as Internal Revenue is pressing him for them.

Sela needs a reply to his letter of 21 November 1967. Record 134221 is carbon copy of this letter.

This document is a bill for P.A.Y.E. disbursements for 1966/67.

Although the letter is undated, 1.2.1967 is clearly the date, judging from subsequent correspondence.

Felton recommends BR pay his taxes gradually rather than be worried by demands for a very high sum. Felton recommends using the £3,000 in tax certificates.

He mentions that Edith was assigned copyright in Wisdom of the West. A similar case is being fought in the courts.

He has not yet received BR's tax file from Madams and asks BR to request it from him. Felton is still working on the complete picture of BR's tax affairs.

His handwritten postscript: "Please do not be anxious about this. We have taken over many cases which have looked far worse than yours does at this stage!"

BR replied to the letter at record 134167). A meeting soon followed.

All tax letters should be sent to Felton and Partners.

The text of the letter appears on the site of the Japanese Bertrand Russell Society, https://russell-j.com/cool/L001.HTM. The earliest known version is at https://russell-j.com/cool/TUTIDA-K.HTM.

SS Empress of Asia, Aug. 3, 1921

Dear Sir,
I must regret that during my brief stay in Japan I had no time to answer your kind letter. I will attempt to do so now.

1. With regard to sense-data and sensation, I have somewhat modified my position, as you see from my The Analysis of Mind, now on sale at Maruzen in Tokyo. I do not distinguish two words, one 'real' and the other 'ideal'. I think there is only the 'real' world.
2. Sense-data are defined as those sensibilia of what we are aware. Presumably there are innumerable sensibilia of which we are not aware, but by definition we can have no empirical evidence of their existence.
3. I do not believe in a dualism of matter and spirit. Both matter and spirit are to my thinking, logical constructions not existing things. This point also you will find explained in The Analysis of Mind.
4. I think there are no logical grounds for either asserting or denying the existence of an external world. Psychology only explains why, in fact, most people do assert it.
5. I think very likely your criticism of guild socialism may be sound in theory, but in practice I do not know of any better system suitable for industrially backward countries such as Russia and China.
6. I do not believe in the 'general will'. I think it is a fiction. In philosophy I am an atomist. Even the individual seems to be already a complete logical structure. I think all government is essentially the imposition of the will of the strong upon the weak.

Yours faithfully
Bertrand Russell

The letter concerns BR's present overall tax position. Surtax assessments go back to 1964/65.

Sela sent a copy of his letter to the BRPF office, 3/4 Shavers Place.

Farley encloses (not present) a cheque for £3,000 as requested for BR's taxes.

BR's bank account is overdrawn. Farley requests money due from the April royalties for both BR's account and the BRPF's.

"There has been a very good response here to the suggestion of a short work on the Old Testament...." (Since Farley has just returned to Wales, who made the suggestion?)

The document is a bill for £18.8.5.

Arnold asserts that notice of appeal is sent to both the appellant and his accountant.

Unwin will advance £1,000 to BR.

Sela acknowledges BR's cheque for £18.8.5.

Sela encloses (not present) BR's tax returns for 1965/66, 1966/67 and 1967/68. BR is to sign them.

"I have been attempting to make a realistic calculation of BR's estate and the taxation situation." He then sets out several figures. Worst case is that 65% of an estate of not more than £500,000 would be taxed at 65% until Nov. 1968. The tax rate diminishes for each year BR lived after Nov. 1966. After 5 years the gifts are tax free. BR's total estate would include £200,000 for the Autobiography and "say" US$480,000 (£200,000) for the Archives. (That is what the Archives sold for on March 28, 1968.)

The letter concerns BR's surtax for the past 3 years.

Farley sends (not present) a notification from the Collector of Taxes at Bangor.

Farley asks that future notifications be sent to BR's accountants.

Re R185 forms that BR signed and returned directly to Childs.

Sela would indeed like to see R.185 forms before they are sent to Childs.

The enclosed typescripts are titled "The Rt. Hon. Earl Russell, O.M., F.R.S. Payments in Respect of Covenants" (document 313800B) and "The Right Hon. Earl Russell, O.M., F.R.S., Bank Account 1 November 1967 to 29 February 1968, Child & Co." (document 313800C).

The first is a list covenant payments: to Dora and Patricia, John, Wood, and the granddaughers. The second is a list of BR's cheques from 1 Nov. 1967 to 29 Feb. 1968.

"BR asked me to send you the enclosed copy of his letter of April 27 to his son Conrad for your information." This enclosed letter became separated from this letter; it can be found at record 118656.

"Sir Stanley Unwin has enquired whether I should wish him to continue to pay royalties on the above book to the Bertrand Russell Peace Foundation. I write to confirm that is my wish." The "above book" is Bertrand Russell: Philosopher of the Century, edited by Schoenman.

The letter concerns BR's income. Farley is gathering publishers' statements, and is bringing in Allen & Unwin's soon.

"[W]hilst I do not wish to sound any note of alarm, it would be advisable this summer to introduce a note of moderate caution in relations to the level of your expenditure."

Felton is delighted that the reviews of Auto. II show that it has been well received.

Farley quotes from a letter that Conrad wrote to BR on 5 May on a misunderstanding about money; the original letter can be found at record 118663.

"We have had a great many opinions and consultations following the Sale of the Archives and I am writing to set out the consensus of advice relating to the fiscal implications of the sale."

BR's share of the Archives income is £35,000.

"I understand the need to separate the financial affairs of the Foundation and myself, but am not clear about the short-term implications of this. In particular, if I am to have a net income of approximately £8,000 per annum, I am anxious to learn how this compares with my net income over the past two or three years ... I do not know my actual net income recently. It is important for me to discover whether a net income of £8,000 per annum represents a decline in income."

BR asks what has happened to the libel reader's report on Volume 3 of is Autobiography? He'd like to see it and get Felton's advice. Are there further problems with it?

Felton will reply to BR's letter of 31 May (record 134248) when he returns from abroad. Signed by J.M. Bridge in Felton's absence.

"I am enclosing my latest bank statement. It shows that on May 30 I had a balance of only £363 with Child & Co., after spending some £2,400 in May and paying off an overdraft of £532." He wants to know his situation for the next 5 months.

The Russells want to see a copy of the Hasker Street lease.

The enclosed statements, an untitled account and "Lord Russell Archive Account", 19 June (document 313811A). He sets "out the summary position on Lord Russell's Estate and the Foundation along with my note of the recommended minimum reserves." Note: The date discrepancy between the letter and the statement, but the latter is "to remittance". It appears that BR transferred £15,963 to the BRPF.

The statement shows BR's share of the Archives to be £36,000 (net).

The letter concerns Mr. Potter's Opinion (details are lacking).

The letter concerns Mr. Potter's Opinion. Points where action should be taken by BR are mentioned (but without details).

The letter is a reply to BR's letters of 31 May (record 134248) and 10 June (record 134250). He sets out Russell's gross income for 1965 and 1968: "Your share of the Archives of some £36,000 which I am investing out to various Building Societies is primarily an Estate Duty Provision based upon Counsels advice."

"If my income remains constant throughout my lifetime, I shall at the present level of expenditure be coming to you for transfers from the Building Society investments of some five to six thousand pounds per annum (my taxes), plus whatever taxes are still in arrears."

The statement is titled "Earl Russell | Breakdown of Subsidiary Rights for half year ending 30 June 1968". Then follows a list of Allen & Unwin titles with their earnings.

It is unknown whether the statement was prepared by Felton & Partners or by Allen and Unwin.

"[T]ransfers from the Building Society investments should not, in face account to £5,000 to £6,000 per annum."

"I am pleased to learn that you are reducing the amount of taxes which I have to pay. I should only point out that my expenditure ... has been running at just over one thousand pounds per month."

"BR would like you to keep the pass books on his behalf and to ensure that the interest is paid into his account with Child's Bank." Enclosed is a leaflet from the National Post Office Building Society, an investment society.

The letter concerns payments on the Hasker Street lease.

Edith wants advice on an investment.

The letter concerns Hasker Street and J.A. Paterson-Morgan, secretary of the Cadogan Estate.

The letter has on it a new Postal Code sticker. 25 Newman St. went from W.1 to W1P 3HA.

Felton has agreed on Edith's behalf on the investment she wrote about.

BR's signature is required on various "elections".

"On July 29 the bank acknowledged receipt of my cheque for U.S. $3,556.43 from my American publishers, Simon & Schuster." "It appears that I am spending about £900 per month...."

Farley encloses (not present) the 4 "elections" that BR has signed for Inland Revenue.

Allen & Unwin's return to Inland Revenue is enclosed (not present) for £7,876.12.9.

He wants Felton to look at the Oxford University Press royalty statement ending 31 March 1968, where the foreign royalties look very small.

"I have received the attached telegram late this afternoon." The telegram is from Brown, Shipley & Co.--see record 134271.

Edith made a handwritten transcription of part of this telegram with a reply in Farley's hand but sent by Edith (document 313829B). 

BR needs to sign a P. 35 form for 1967/68 for Lady Russell and Mr. Mullock, both employees of BR's.

Felton is asked to deal with a Brown, Shipley letter for Edith.

Sela notes that accepting "the bonus issue" is a good idea, and Brown, Shipley have done so.

A letter of 4 September from Brown, Shipley to Edith is enclosed (not present).

Re BR's employees.

The letter concerns her investments. Felton turns down the offer from Thorn Electrical.

"it may be to Lady Russell's advantage if Brown Shipley & Co. were authorized to advise us of any movements on her security holdings."

Edith will write to Brown Shipley & Co.

The letter concerns BR's royalties. "You will observe there is no income from Satan in the Suburbs."

Felton requests a small cheque for P.A.Y.E.

Certain shares belonging to Edith should be sold.

The letter concerns BR's royalties and the lack of information on subsidiary rights.

Edith is is overdrawn by £240 at Brown Shipley & Co. The enclosed letter is a typed carbon for Edith with an addressed envelope.

"[N]o doubt the matter is well taken care of" re Edith's investments.

The letter concerns Edith's overdraft at Brown, Shipley & Co.

The letter concerns Brown Shipley & Co.

Someone (apparently Edith) has marked the inconsistent forms of addressing her.

In addition to the invoice for professional services, accounts for 1967/68 were also enclosed (not present).

"I should like to add that I am most grateful for all the work that your firm has done in connection with my accounts. It must have been very arduous work and I congratulate you very warmly upon its success." Obtaining a substantial reduction in tax assessments "is, I know, no mean feat". 

Farley sends royalty statements from Simon and Schuster.

Returned cheques and bank statements for BR are requested and income information, for the year ending 5 April 1968.

Farley explains what financial documents he has sent.

"You will be pleased to know that we have received from McMaster University a further $100,000 for the sale of your Archives, The enclosed statement is titled "The Earl Russell and The Bertrand Russell Peace Foundation Limited in Account with Continuum 1 Limited, in relation to McMaster University" (document 313851A). The statement shows the allocation of the proceeds.

BR's share is £7,700.7.4, which should be reserved for estate duty and taxes.

Edith had made a handwritten transcription of part of this telegram with a reply in Farley's hand but sent by Edith (document 313829B). 

Below this document Edith cabled that her accountants had answered in the affirmative (document 313829C).

BR hopes to write Felton personally in a few days.

Felton sends a cheque for BR's deposit account.

The letter concerns Brian Walker, the son of Mrs. Redmond, the Hasker Street housekeeper. Walker had worked as a decorator for the Russells. BR had guaranteed his bank account to £250.

The letter concerns a joint account for both Russells. Felton doodled a caricature of himself on this letter with a thought bubble, "Quite right!"

Sela wants the address of Plenty & Son.

The letter concerns Brian Walker and BR's guarantee of him.

The letter asks the nature of certain payments made by BR in 1967 and 1968.

Farley can't find the address of Plenty & Son.

The letter identifies payments made by BR.

A printed letter to the Society's members stating the new rate of interest.

Farley has found the address of Plenty & Son.

The invoice is for accounting services.

The letter acknowledges the return of the "slip copy" of BR's accounts for the year ending 5.4.1968 and presents the bill for the accounts.