Felton is meeting with BR's accountant, Mr. Madams on Tuesday.

There are two copies of this letter--one is addressed to Farley in London, the other at Plas Penrhyn.

The letter concerns joining Felton's meeting with BR's accountant, Mr. Madams.

"I am, quite improperly, sending you a copy of Lord Russell's letter today to Madams, because I know you are anxious to make the parting with him as easy as possible.... Both Lord and Lady Russell are greatly heartened by this addition to your other services, which you can be sure is a great vote of confidence in you."

There is no copy of BR's letter in Archives 1 or 2 and it is not extant here. H.E. Madams had worked for Percy A. Popkin & Co., but by 1966 it appears he had set up his own business.

"I understand ... you have agreed to take over from Mr. Madams.... [i] am hopeful that your new tasks will fit in well with your activities as literary agent."

Felton will "subject you to the absolute minimum of inconvenience and disturbance."

Felton has switched letterheads to his accountancy letterhead.

The enclosed letter is to H.E. Madams, record 134148. He will obtain copies of Madams' files.

Felton is careful about the possibility of professional objections to his taking over the accountancy business for BR and will deal with the fee.

Mrs. Elizabeth Thomas has joined the domestic staff at Plas Penrhyn. Madams has full details of all others employed at present by BR.

This letter concerns Allen & Unwin royalties and the amount deducted for Inland Revenue.

This letter concerns Blanche Lucas (BR's lawyer) whom BR has informed about Felton's new duties and his accountant H.E. Madams who accepted "the decision gracefully, but asking whether he should complete his work in the financial year ... was told no."

Farley quotes BR's letter to Lucas.

This letter concerns the payment of  Margaret Edwards, a member of the Plas Penrhyn domestic staff.

BR should contact P.A.Y.E., Graduated Contributions, for Mrs. Edwards.

Farley encloses (not present) Inland Revenue's notice of assessment of BR's surtax.

Farley encloses (not present) an income tax demand relating to 1964-65.

"I am still hurrying up Mr. Madams to receive the papers as without those I cannot make sense of anything."

Farley lists Allen & Unwin's recent advances to BR. Also, BR paid a large sum for arrears of taxes after John Conrad Russell became ill.

Farley encloses (not present) a letter signed by BR and ready for posting, if Felton approves. Is this approach OK with Felton?

The letter concerns the pay for Jean Redmond, the housekeeper at Hasker Street in London.

"I have been trying to reach you on the phone all afternoon about the financial situation of the Russells."

BR will need money from the BRPF. Farley has all the correspondence between the Russells and Madams 1960-66. BR says sometimes in wrote in longhand. Farley will "bring in all these hundreds of letters next Monday". BR doubts he owes arrears of taxes owed.

"Following up the possibility that B.R. is in arrears to the tax authorities, I have compiled a list. The list "Payments made by Cheque by Lord Russell in Connection with Taxes" is enclosed. There are also 2 pages of handwritten notes by Farley, and one typed page.

The letter concerns tax certificates held by Childs Bank, totalling £3,000.

Enclosed (not present) was a BBC statement of payment to BR for the year ending 5.4.1966.

The letter concerns BR's taxes, which are in arrears, and sending the Collector of Taxes  the tax reserve certificate for £3000. 

The letter concerns BR's taxes. He wants a statement of arrears before he can decide on Felton's advice.

BR wants his files on taxes turned over to Anton Felton. BR claims he and Felton have made repeated requests.

"Thank you for your recent letter about my tax affairs which I have read with care. We were advised by Mr. Madams and his predecessor that by paying my wife a salary we would ... pay less tax."  There are 5 numbered questions. There is also a typed summary of Felton's letter of about 1 February, record 134224. BR approves using the £3,000 in tax certificates.

"I do not keep a system whereby I have separate tax files." That is why it is not a straightforward task to separate BR's tax documents from other. Madams refers to Felton's letter of 10.2.1967 in which Felton felt that professional and amicable relations had not been maintained.

On Edith's accounts. There is mention of a fund collected locally to assist BR's public work.

Re Dora's forms and her Carn Voel address.

"On 13th of December 1950, the sum of £11,331.5.11 was lodged in your account, being a transfer direct from Stockholm" for the winning the Nobel Prize. Felton is searching for documentation of any third parties to whom £10,000 was paid over. (It was paid over to BR's third wife.)

"I enclose two summaries of our discussion, one concerning the autobiography and other concerning financial affairs." The two typed documents titled "Lord Russell's Autobiography" and "Lord Russell's Accounts" are both dated 13 March 1967 and assigned document numbers, 313740A and B.

The index to Vol. 1 was complained about. Felton will explore improving it for further impressions.

Felton collected the typescripts of Vols. 2 and 3 (sans appendices) and will photocopy them for the libel reader. "He was instructed to show them to no one but his solicitor unless requested to do so by Lord or Lady Russell."

Felton anticipated the sale of RA by Sept. 1967.

This letter is a follow-up to the discussion that took place; see record 134172. Farley had added to the reports of the discussion.

This printed form with typed additions concerns BR's tax appeal. He is to appear at the Griffin Hotel, Penrhyndeudraeth on 18 April 1967.

The letter concerns the meeting of 13 March. Felton is most grateful for the autographed copy of the Autobiography, Vol. 1, "which shall have the most honoured place in my library."

Sela would appreciate what notes BR keep of his cheques during the year to April 1967.

The enclosed letter is a typed carbon (document 313745A); the original letter can be found at record 133763.

It concerns the sale of an author's rights in a work. The income might be able to be spread over several years.

Farley identifies various people to whom BR wrote cheques.. A.W. Stephens is a London builder, Hughes Ellis Williams is a veterinarian, Evan Griffiths is a coalman, Sir O. Williams is the owner of Plas Penrhyn, Jim Whyley was paid in connection with a holiday for Anne and Lucy Russell, Dobbie and Co. are seedsmen, Mrs. Grace was paid an odd amount in connection with John Russell, D.H. Richards is a grocer who also runs a car hire business in Wales, MacKay and Whitfield are solicitors of the trust fund for the education of the children of the late Alan Wood.

The Russells could not recall information to identify the other half of the cheques.

The letter concerns royalties for the year ending 31.12.1966. May BR have the £5,000 for the Observer's serializing the Autobiography, Vol. 1?

The letter concerns royalties. Felton has written Unwin.

The letter concerns royalties and providing for taxation. The enclosure is a typed copy of a letter dated 8 March (document 313749A). For the original of this letter see record 134171.

Theodore Goddard & Company have no documents re BR's 2 previous wives.

BR would like the Auto. V. 2 to be published in January at the latest, among other matters.

The letter concerns royalties. BRPF advances on The Observer, Auto. I and Auto. 2 are listed. The enclosed letters can be found at records 134185 and 134186.

This letter was forwarded to Christopher Farley with Felton's letter of 5 June, record 134184. Advances to the BRPF are listed.

This letter was forwarded to Christopher Farley with Felton's letter of 5 June, record 134184. Abbott explains a "bookkeeping fiction".

Felton writes about "the progress made in your Income Tax Affairs." Details of amounts owing are listed. Interest was paid on the Income Tax Reserve Certificates.

"I am grateful for your summary of my tax situation. Everything appears to be in order."

Farley forwards (not present) insurance documents from Childs bank.

This document is a photocopied Royalty Statement with details of sales for each of BR's A&U titles except the Autobiography.

Farley forwards BR's income tax assessment for 1966-67 (nor present).

This is a notice of a change in date for hearing tax appeals to 26 Sept.

Felton encloses (not present) a bound copy and a slip copy of BR's accounts for the year ending 5.4.1966, and Felton's bill (not present).

BR has signed a copy of his accounts for the year ending 5.4.1966. Farley mentions a discrepancy in Felton's bill.

Felton apologizes for the error in his bill (record 134194).

BR was paid £336.19.3 by the BBC for the year ending 5 April (enclosed statement is not present).

The enclosed letter is from Brown Shipley & Co. See record 134198.

This letter authorizes the release of information to Felton and Partners, Edith's accountants.

The enclosed letter is to Coward Chance & Co. See record 134200.

This letter authorizes the release of whatever information they require to Felton and Partners.

Farley encloses (not present) a notice from the Equity & Law Life Assurance Society

This letter concerns the payment of Unwin royalties half-yearly. BR is expecting a half-yearly cheque in October.

Payment of 120 guineas was received for the accounting work on the year ending 5.4.1966.

This letter concerns Unwin royalties. Felton has been abroad.

Enclosed are (not present) "six certificates signed by Lord Russell. They concern settlements in favour of his grandchildren ... I thought you ought to see them before they are returned to Mr. [B.D.S.] Lock" at Coward, Chance.

Taxes paid, owing and estimated are listed for the past several years.

The six certificates are being forwarded today to Lock at Coward, Chance.

"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.