Eliot had requested a letter for his estate should he die while tax might be payable on the return of BR's Plenty and Co. debentures (see Eliot, Letters 3: 518): "I want to ask you however if you will write me a letter to say that you and yr heirs or assigns will hold my estate harmless against any payment that might be due, in the event of my death within three years from the transfer, by my estate to the Inland Revenue of Great Britain, owing to the inclusion of these securities within my estate ... I do not want to leave my affairs buggered up if I should die suddenly." BR responded, as summarized by Eliot in his letter of 22 June 1927: "Thank you for your letter and undertaking, which seems to me quite to cover the case."