Lock thanks Edith for her 18 August letter, and informs her that over the weekend he will prepare various trust accounts regarding Inland Revenue returns.

"Yesterday I received a reply from Brown, Shipley. As it is rather detailed in that it refers to various letters in correspondence, I have not yet had an opportunity to study it closely, but the general tenor is that you should have noticed the error from your own records. However, as we have discussed before, this is rather an unsatisfactory argument for a bank to advance."