STATION GIDEA PARK

PERCY J. POPKIN,
131, MAIN ROAD, ROMFORD, ESSEX.

TELEPHONE: ROMFORD 55.

TELEGRAMS-
ROMFORD 55.

28th. Oct. 1943.

Dear Mr. Norman Douglas,

I now enclose the Tax Claim papers for your perusal, approval and signature as per slip attached to the form.

When signed, please return to me in envelope enclosed.

**STATEMENT OF ACCOUNT.** Regarding the footnote. In view of your last letter, I have amended this footnote to agree with actual facts; but am I not correct in thinking you told me you have been engaged on a new book which you hope to have ready for publication later on. The more I can substantiate your professional activities the better, since it strengthens our Expenditure claim.

**BANK STATEMENTS.** I return these- the loan of which many thanks. There are two credits which are not self-explanatory. Can you tell me what they represent:-

13th Apl.1942 Per Coutts £18. 15. 0
23rd July1942 Per Sun Life £21. 0. 0

The only other query I have is as to what happened to the Royalty cheques from Chatto & Windus..£2. 6. 10 17th Nov.1942 and from Messrs Hughes £6. 17. 5 on 16th.Oct. 1942 and £22. 1. 2 on 2nd. April 1943. I quote these from the Royalty statements you have sent me but they do not appear to have passed through your Bank. Did you collect these in cash?

2, Hereford Square

S.W.7

4th Nov. 1943

Percy A. Popkin Esq.,
131, Main Road,
Romford, Essex.

Dear Mr Popkin,

I am much obliged for your letter of the 28th
October and am returning herewith the Tax Claim papers, signed,
together with the other material.

**INCOME TAX REPAYMENT CLAIM.** The answer "No" to
question 6 is not quite correct. I was a member of H.M.
Diplomatic Service (official) from March 1893 to November 1896.
As to question 9 - I was abroad also from 1893 to 1910, living in
Italy after 1896 for reasons of health (chronic rheumatism).
Of the fifty years March 1893 to March 1943, I spent less than
nine in England.

**STATEMENT OF ACCOUNT.** In the footnote it might
be necessary to say that I was evacuated not from Italy, which
I left in 1937, but from France. I am in correspondence with
the publisher Collins about a new book. It will consist of
extracts of my other ones with about 100 pages of new text.

**BANK STATEMENT.** I am enclosing a letter from Coutts
which explains your query, and another from the Sun Life, from
which it appears that the £21 must represent the repayment of the
Custodian's fee.

The royalty cheques from Chatto and Hughes Massie were
doubtless collected in cash.

**RESIDENCE ABROAD.** This should have been Italy and
not France.

Thanking you once more for all the trouble you are
taking in this matter,

I remain,

Yours sincerely,

STATION-
GIDEA PARK.

Thanks for your help

PERCY A. POPKIN,
131, MAIN ROAD, ROMFORD, ESSEX.

TELEPHONE: ROMFORD 55.

TELEGRAMS-
ROMFORD 55.

12th. January, 1944.

Dear Mr. Norman Douglas,

At last figures have been agreed with the Chief Inspector of Taxes, and I feel sure you will be agreeably surprised in having received a Repayment Warrant for £215. 2. 6 which should have reached you today.

Well worth the trouble don't you agree.

If my usual Commission fee, covering services and expenses, of 10% meets with your approval, it amounts to £21. 10. 0; but should this not meet with your complete satisfaction, then please send me such a sum as you may be pleased to send me. It is your complete satisfaction I seek.

With all best wishes to you for

STATION-
GIDEA PARK.

act= 11

TELEPHONE: ROMFORD 55.

TELEGRAMS-
ROMFORD 55.

9th. May 1944.

Dear Mr. Norman Douglas,

The time has arrived for us to
make another effort with the Revenue Authorities
in regard to the Repayment of Tax for the year
to 5th April last and I trust we may be as
successful as our last Claim.

I have your Barclays Bank Statements
here up to Aug. 26. 1943, so would you kindly send
me the further sheets since that date (being sheet
2/1943) up to 5th April 1944.

I take it that Chatto & Windus and
Hughes Massie are the only two firms through whom
Royalties reach you? if any other sources, please
let me have names and addresses and I will write to
all and get notes of the amounts they have paid to
you: unless of course you have a clear record of the
amounts they have actually paid you.

Have there been any other channels of
earnings since 5th April 1943?

Will you send me the Sun Life Annuity
Voucher for the 2nd. half year Feb. 1944. I have the Voucher.

I will write to the Trustee Dept. of
Goutts for their Certificate in respect of the
Macpherson Trust Income.

What about Literary expenses. I
enclose a rough list of heads as a guidance and
shall be glad if you will return it to me with your
estimates and any comments which may be useful for me

STATION-
GIDEA PARK.

TELEPHONE: ROMFORD 55.

TELEGRAMS:
ROMFORD 55.

24th. May 1944.

Dear Mr. Norman Douglas,

I am now able to send you the
enclosed papers for your perusal, approval
and signature - the form to be signed at
the foot of page 2 and the Literary A/c
where shown.

Please return to me with any
comments you may have to make in regard
to them.

We shall need a Certificate
from Coutts Trustee Dept. Would you kindly
sign and post them the enclosed letter. If
you would prefer the Certificate to reach me
through you,; please write them a suitable
request.

Now with regard to the Statement.

**EARNINGS.** These come to £130. 5. 9 (Massie £81.10.4
Chatto 9/- Life & Letters £40 Secker &
Warburg £4. 4. 0 Dodd Mead £4. 2. 5).

But of those details, only £81. 10. 4 appears in your Bank Statements. What happened to the other items? - Did you receive them in cash and **not** pay them into the Bank?

There were, I see from the Bank Statements, two other items: of £10 on the 26th August and £5 on the 6th Septr. Am I correct in assuming they are not earnings or income?

I return your Bank Statements for your reference as I shall not require them again.

Now regarding expenses.

ACCOMMODATION. As your total expense was £116 and you have to live somewhere- we must allow some part of it as "Personal" and I am suggesting 50%

I have shown one or two increases as they seem more fair than the original estimate. We have to bear in mind the heavy increase in cost of everything these days. If not approved, please show your amendments in pencil and leave me to alter.

I think this is all- sorry to bother you with this much.-

P.S. I am glad to hear you were refunded some coupons but I agree the allowance was very mean

STATION:
GIDEA PARK.

305
with cheque

TELEPHONE: ROMFORD 55.

TELEGRAMS:
ROMFORD 55.

27th. Oct. 1944.

Dear Mr. Norman Douglas,

At last the Claim is through
and you should have received a Repayment
Warrant for £258. 2. 6! I am sure you will
think this very satisfactory. My expenditure
claim in regard to your Literary earnings was
accepted so you have no tax to pay on those
earnings and in the bargain have recovered
this very nice cheque.

They wrote me a short time ago
and I was able to give them your present
address in time for the repayment to reach
you at 7 Southwell Gardens.

They have sent me the fresh
Claim form for next year.

Now if I may venture to suggest
it- when the Warrant has actually been received

STATION-
GIDEA PARK.

30't
Hastenेल

TELEPHONE: ROMFORD 55.

TELEGRAMS-
ROMFORD 55.

15th May 1945.

Dear Mr. Norman Douglas,

REPAYMENT CLAIM FOR YEAR ENDED
5th APRIL, 1945.

I have your fresh Repayment
Claim form and the time is "ripe" for us to
take steps for this year's Claim.

Will you kindly send me:-

1. Your Bank Statements covering the period 6th. April 1944 to 5th April 1945.-

It will assist me if you will
mark in pencil what the credit
items represent if they are not
identified by the Bank's entry.

2. If you have Chatto & Windus & Messrs Hughes Massie A/cs for the year will you please let me have them. If they are not available, I will write them to let me have a note of the totals paid to you.

If there are any other channels through
which earnings have reached you will you either
let me have names and addresses so that I can
write them for the amounts unless you can tell
me what they are.

I will write to Trustee Dept of
Coutts for their Certificate in respect of the
Macpherson Trust Income.

3. Will you send me the Sun Life Annuity Vouchers.

STATION
GIDEA PARK

TELEPHONE: ROMFORD 55.

TELEGRAMS
ROMFORD 55.

8th Oct. 1945.

Dear Mr. Norman Douglas,

At long last the Claim and
our Literary A/c of earnings and expenses have
been passed and a settlement agreed at £255.15.6.

The Revenue Authorities have
this morning advised me a warrant for £255.15.6
was sent you on the 6th. October, so it
should have reached you this morning. My only
query is whether they sent it to 46 Thurloe Square
or 7 Southwell Gardens. Last year's Warrant went
astray you will remember.

They have sent me the Claim form
etc for next year which I am keeping with your
papers.

I have also obtained and enclose
a Post War Credit Certificate for £10.12. 0.
This will be worth its face value as soon as
we get official news as to how the Government

PERCY BOROUGH
121 MAIN ROAD SOMERSET
TELEPHONE COMPANY
1945

SENT 28 Nov
AMONG THE
1945
YEAR OF THE
BANK OF ENGLAND
CURRENCY

propose redeeming these Certificates. Meanwhile
- recommend my clients to send them to their
Banks for safe custody.

I record No. in case it gets mislaid i.e.
F.C.16023.

I think my services and expenses
for the year are finished and on the usual
all in Commission basis of 10%, my fee comes
to £25. 11.6 which I trust meets with your
approval.

With kind regards

Telephone: ROMFORD 55

Memo: from

131 MAIN ROAD

ROMFORD

ESSEX

2nd. Jan

6

194

Please excuse makeshift paper pending further
delivery of proper note from Diestampers.

Dear Mr. Norman Douglas,

Thank you for your letter of the 21st
December and for your cheque for £14. 15. 9 my agreed
Commission fee for services and expenses and for your
kind remarks regarding my services. You should not
however have sent me the fee until you had received
the Warrant or advice thereof through your Bank. It
was sent to you at 46 Thurloe Square. Please let me
know it has reached you. If not I will start enquiries
and if it cannot be traced, I will apply for the issue
of a duplicate and have it sent direct to your Bank.

I duly received your previous letter of
the 30th. Novr. with Coutts Certificate which I am
taking care of and shall be very pleased to continue to
look after these Tax matters for you and any other
business you think I can be of help to you in over
here.

POST WAR CREDIT CERTIFICATES. Did you fill up a form
and post it with the 3 Certificates to the Inspector
dealing with your Tax matters? This has to be done
to obtain cash payment of the first 3 years. If you
have heard nothing, let me know what you have done
and whether you sent in the 3 Certificates and to whom.

I am glad you are rested and happy at
Isola Capri- you make me envious- One has to pay high

prices here too to get just what one wants and
then often que for it and there does not seem
to be signs of improvement; but, there we have
had to put up with a lot during the war and
I suppose we must be happy to know we can
carry on without overhead dangers to life and limb

With every good wish to you
for 1947 and don't forget to let me hear about
the Repayment Warrant and Post War Credit Certificates.

STATION-
CIDEA PARK.

21 may

TELEPHONE: ROMFORD 55.

19th April 1946

TELEGRAMS-
ROMFORD 55.

Dear Mr. Norman Douglas

Thank you for your letter of the
18th April and in view of early prospects of
you leaving for Italy I hasten to deal with.
your Claim so that it is lodged, at any rate,
before your departure.

Would you kindly send me your
Bank Statements covering the period 6th April
1945 to 5th April 1946. It will assist me if
you can mark in pencil the credit items identi-
fications if that has not already been shown
by the Bank entries.

If you have Messrs Chatto & Windus
and Messrs Hughes Massie A/c's for the year will
you please send them to me. If they are not to
hand I will write for them. Are these the
only two sources of EARNED Income?

I will write to Trustee Dept. of
Coutts for their certificate in respect of the
Macpherson Trust income.

I dare say you have the Sun Life
Annuity vouchers or are they still with your
Bank.

LITERARY EXPENSES. Will you return me the enclosed rough Guide showing what you consider to be fair estimates of the amounts to be charged leaving me to do the "polishing" off.

If any new sources of income have
reached you-earned or unearned-taxed or untaxed-
please let me have particulars. I take it you
have no War Savings or P.O.Bank A/c.

With kind regards

Yours sincerely

STATION
GIDEA PARK

PERCY A. POPKIN
131 MAIN ROAD, ROMFORD, ESSEX

TELEPHONE : ROMFORD 55

TELEGRAMS
ROMFORD 55

25th May 1946

Dear Mr. Norman Douglas,

I now enclose your Claim Form
and Literary A/c for year ended 5th April 1946.

Will you please sign the A/c
and return all papers to me.

**COMMENTS:** I am assuming you have no income additional to that shown-whether taxed or not taxed. That shown being the two Annuities and the Literary earnings.

I am also assuming you have :-

(a) No Deposit A/c at Bank or Post Office

(b) No charges on Income

(c). No life Assurances

**LITERARY A/C.** I have received confirmation of earnings from Hughes Massie and Society of Authors but not from Whatto & Windus and Lindsay Drummond. However I assume they are as per your figures- see my A/c which shows a total of £534. 11. I received

I have checked the credits
in Bank Statements (returned herewith)
and all items (excluding refunds Annuity etc)
amount to £486. 2. 3.- see the items I have
red-pencil-crossed. This means that your
figures of earnings amount to £48. 8. 10
greater than Bank Statements show. Does it
mean that the difference is accounted for by
the fact that you did not pay in all you
received? We do not want to be showing more
than you received and at the same time we
want to be quite sure that you did receive
£48. 8. 10 more than paid into Bank.

STATION
GIDEA PARK

TELEPHONE: ROMFORD 55.

TELEGRAMS
ROMFORD 55.

21

9th. December 1946.

Dear Mr. Norman Douglas,

At last I have got the Repayment
Claim through and have obtained a Repayment Warrant
for £147.17.6 which has been sent to your Bank. X

I have also obtained your Post War Credit
Certificate for 1945/46 for £18.15.0 which I have sent
on to your Bank for safe custody pending announcement
of redemption.

My commission fee covering service and expenses
amounts to £14.15.9 and I trust this is satisfactory
to you.

By the way you are entitled to claim payment
of the first three Post War Credit Certificates.
Have you claimed for these? If not, and you will instuct
you Bank to send them to me, I will arrange to have
the total of the three Certificates collected and paid
into your Bank.

- Are you finding plenty of colour and material
for your writing and enjoying improved health in your
new "resting place" -

I expect your Bank have notified you of the
Repayment credit.

With all best wishes to you for Christmas
and the New Year.

I have noted the
Bank have given
if they have
received it.
N.d. etc.

latter

X I fear it has
been sent to you
at:
446 Thurlow Square

Did you leave
redirection?
yes.

Telephone : ROMFORD 55

131 MAIN ROAD

ROMFORD

ESSEX

22nd January

7

194

Dear Mr. Norman Douglas,

Thank you for your letter of
the 15th January.

What a nuisance about that warrant. It seems
clear that it has miscarried somewhere. I am writing
the Inspector reporting and to receive the requisit
form for completion to enable us to obtain a duplicate
warrant, unless the original has been returned to them
in which case I will ask them to send it direct to
your Bank here.

Post War Credit Certificates

You cannot obtain payment of the first three
years without lodging the claim form. I enclose such
a form for your signature. Please fill in the blanks
and return to me - at the same time will you write
your Bank asking them to send me the first three
years Certificates and I shall then be able to lodge
and recover the amount due to you.

I will arrange for the amount to be sent to your
Bank for the credit of your a/c.

Robin Douglas

Chicago

I had a letter from the above saying he was
your son and desired to make himself known to me,
which was, I gather, in accordance with your wish -
I assume it is your wish for me to give him such
information as he may require of me

P.T.O

STATION-
GIDEA PARK.

TELEGRAMS:-
ROMFORD 55.

TELEPHONE: ROMFORD 55.

10th February 1947

Dear Mr. Norman Douglas,

Thank you for your letter of
the 1st February.

**Warrant** I have written to the Chief Inspector of Taxes regarding the missing warrant but they have not yet replied. I will keep at them until I know you have had it direct or by your Bank.

**Post War Credit Certificate**

Thanks for the claim form and I note you have instructed the Bank to send me the Certificates so that I can secure the cash payment. I will report in due course.

**Your Two Sons** Your instructions noted.

We are having a pretty rough time here owing to coal crisis coupled with artic weather conditions but we shall get over it **I suppose**.

With kind regards.

Yours sincerely,

STATION-
GIDEA PARK.

TELEGRAMS-
ROMFORD 5E

NOTES: The following sources of income are normally not liable to United Kingdom Income Tax, in the circumstances stated—Interest or dividends on any securities of a Foreign State or a British Possession; interest, dividends, or other annual payments payable out of or in respect of the stocks, etc., of any foreign or colonial company or society; and annuities, pensions or other annual sums payable out of the funds of any institution in India: where the individual who is the beneficial owner of the securities, etc., and entitled to the income therefrom, or who is in receipt of and entitled to the annuities, pensions, etc., is not resident in the United Kingdom.

NOTE II. Interest or dividends on certain United Kingdom Government securities are not liable to United Kingdom Income Tax where the securities are in the beneficial ownership of an individual not ordinarily resident in the United Kingdom. The securities referred to are—3¼% War Loan; 3% War Loan, 1955-1959; 4% Funding Loan, 1960-1990; 4% Victory Bonds; 3% Defence Bonds; 2¼% National War Bonds, 1945-1947; 2½% National War Bonds, 1946-1948; 2¼% National War Bonds, 1949-1951; 2½% National War Bonds, 1951-1953; 2½% National War Bonds, 1952-1954; 3% Savings Bonds, 1955-1965; 3% Savings Bonds, 1960-1970; and 3% Savings Bonds, 1965-1975.

A separate claim for repayment of United Kingdom Income Tax deducted from such income will not normally be necessary where a statement of total income from all sources is made on page 3 of the accompanying form.

R 43 (Ins.)

April which yours of the 6th May has brought to
my knowledge. My fairly new assistant put it
away in your file thinking I had answered it
(without making certain I had) as your letter
bore my pencil notes of the points I wanted to
enlighten you upon in my reply.

I am so sorry, -please accept my
apologies.

The position is that the general
principle is that a person whether resident in
the U.K. or not, is liable to bear tax in respect
of all U.K. income.

A British Subject permanently resident
abroad, with no place of abode available in U.K.
is liable to Tax on U.K. Income less a proportion
of the statutory reliefs and allowances dependent
upon the total income from all sources (U.K. & Foreign).
In other words there is no liability to U.K.Tax
on Foreign income nor on certain U.K. Government
securities which pay without tax being deducted at
source. In respect of U.K. income which is taxed
at source, a proportion only of that U.K.Tax is
recoverable to the extent of the amount of the
reliefs and allowances to which he is entitled
as a British Subject; but you cannot claim total
exemption from U.K.Tax in respect of U.K.income,
except of course -as I have already mentioned-
those investments which pay without U.K.Tax being
deducted -Government Stocks, like War Loan, Defence
Bonds, some series of Savings Bonds etc. (see slip attached)

STATION GIDEA PARK.

TELEGRAMS- ROMFORD 55.

13th May 1947

Dear Mr. Norman Douglas,

How frightfully unbusinesslike of me
not to have answered your letter of the 2nd.
April which yours of the 6th May has brought to
my knowledge. My fairly new assistant put it
away in your file thinking I had answered it
(without making certain I had) as your letter
bore my pencil notes of the points I wanted to
enlighten you upon in my reply.

A British Subject permanently resident
abroad, with no place of abode available in U.K.
is liable to Tax on U.K. Income less a proportion
of the statutory reliefs and allowances dependent
upon the total income from all sources (U.K. & Foreign).
In other words there is no liability to U.K.Tax
on Foreign income nor on certain U.K. Government
securities which pay without tax being deducted at
source. In respect of U.K. income which is taxed
at source, a proportion only of that U.K.Tax is
recoverable to the extent of the amount of the
reliefs and allowances to which he is entitled
as a British Subject; but you cannot claim total
exemption from U.K.Tax in respect of U.K.income,
except of course -as I have already mentioned-
those investments which pay without U.K.Tax being
deducted -Government Stocks, like War Loan, Defence
bonds, some series of Savings Bonds etc. (see slip attached)

You will therefore appreciate that if you want
to be quite sure of having to suffer NO U.K.Tax,
then you must so arrange your securities to be
those which do not have U.K.Tax deducted at source.

If you resided in England, then of course you
are liable to Tax on all income from all sources
whether taxed at source or not. Resident abroad
means you are not liable for Tax on any income
that does not arise in U.K., and the Tax on
that income which does arise in U.K. is less
a proportion of the statutory allowances and
relief's which one is entitled to if resident in
U.K., provided the person is a British Subject.

Your friend cannot escape U.K.Tax on U.K.
income unless those investments are, as I have said,
those specially exempted by the British Government-
see clipping I have cut from an Instruction sheet
which accompanies a non-resident claim.

Your friend must therefore have his investments
so arranged to comply with the enclosed clipping.

This nonresident question is always a "thorny"
one but I hope I have made matters clear to you.

Post War Credit Certificates.

I took this up with your Bank who confirmed
to me that the Certificates and application had
been lodged so payment show come through fairly
soon now if not already received.- The Government
are dealing with many thousands so I suppose one
must expect some delay.

If you do not get news soon, drop a line
to your Bank and to me at the same time and I
will contact the Bank then under your instructions.

With kind regards

Yours sincerely,

STATION-
GIDEA PARK

TELEGRAMS-
ROMFORD 55.

30th July, 1947.

Dear Mr. Norman Douglas,

Thank you for your letter of the
25th July from which it appears my previous letter
did not make the tax position quite clear to you.
The general principle is, and has always been as
far as I am aware, that all income arising in
U.K. (with certain exceptions) is liable to U.K.
Tax whether the taxpayer is resident here or abroad -
the exceptions being Income from certain Government
securities which are not taxed at source.

You being a British subject would
be entitled to statutory allowances and reliefs
granted to residents here but this would not be
granted to a Foreigner. If your Income was, say,
50% here and 50% abroad you would only be taxed
on the Income here, less a proportion of the
statutory allowances and reliefs corresponding to
the proportion of the U.K. and foreign income.
It means, therefore, in your case( seeing that you
have no foreign income) that you suffer the same amount
of U.K. tax as you would do if you were resident here
so you gain no benefit in taxation by residing abroad.
When one decides to take permanent residence abroad
one usually makes arrangements to have their monies

invested in securities, the income on which is
not payable here or in those Government investments
that are not taxed at source. I hope this has
made the position clear.

I have written to your Bank, (Barclays),
to Coutts, to Chatto & Windus, to the Society of
Authors to Hughes Massie & Co.Ltd. and to Messrs.
Lindsay Drummond, and as soon as I have the details
from these firms I will send you the claim form
for your signature.

If your Bank have sent you the Sun
Life Annuity vouchers will you kindly let me have
them. Regarding your literary expenses will you
return me the enclosed list showing what you think
fair to charge for the year to April 1947. I have
shown last year's figures in pencil.

I hope this finds you well and with
kind regards.

STATION:
GIDEA PARK.

TELEPHONE: ROMFORD 55.

TELEGRAMS:
ROMFORD 55.

12th June 1948

21

Dear Mr. Norman Douglas,

I duly received your letter of the
19th May with enclosures which I regret not
having answered earlier as I have been away
on business.

You can leave me to get in as much
expenditure as possible against earnings
but I fear loss of furniture is a capital loss
and not an expense arising in respect of the
actual earnings.

Regarding earnings. You say "there
"is only one royalty item in the Bank A/c.I have
earned nothing else"

I see 25.Nov.1947 per Dodd Mead £23.0.3
26 Nov. " Chatto & W 19.1

IS 1.Jan 48 B.Leng (or Lang) £7 an earning?
If not then the Grand total is only
£23.19. 4. Is that so?

If that is your total earnings we
cannot very well claim much for year's expenses
unless you have been very busy writing a new Book
results of which are to come in the future. Are
you engaged on a new work?

I hope you are keeping well and with
all good wishes.

Yours sincerely,

STATION:
GIDEA PARK.

TELEGRAMS:-
ROMFORD 55.

TELEPHONE: ROMFORD 55.

9th. February 1949.

Dear Mr. Norman Douglas,

I duly received your
letters of the 22nd. and 28th.
December, also your telegram.

I look forward to
hearing in due course that you
were successful in your compen-
sation claim - They require a lot
of details, but in all the claims
I have dealt with I found the
Authorities very fair although
much delay arises over the settle-
ment.

Let me know if you get
any direct news about the last two
years' repayment claims I have
lodged.

Hoping you are keeping
quite well and with all good wishes
to you.

NORMAN DOUGLAS ESC

=====

Year to 5th. April 1946.

LIBRARY EXPENDITURE

ACCOMMODATION

To 1946

What has been your total
outgoings for rent light heat
cleaning and service during the
year.
£ 240

What proportion of
accommodation etc
do you think fairly
attributable to
your professional
use
100

Telephone telegrams
postages
10

Stationery
10

Professional literature
and periodicals
10

Clerical or typing assist-
ance
20

Professional entertaining
30

Travel in and about Town

Ditto Provinces- if this
also-please state places
visited and approx:stay
at each place

Book or Library replace-
ments repairs etc

Library and other profession-
al subscriptions.

Press cuttings

10

Any other items of expenses
not covered by above

STATION-
GIDEA PARK.

TELEGRAMS-
ROMFORD 55.

TELEPHONE: ROMFORD 55.

3 Feb kept
aus.

6th Decr 1949

Dear Mr. Douglas,

Please accept my apologies for the
delay in answering your letter of the 8th
Novr. but unfortunately I have been laid up
with Astric Flu and a very stubborn attack
too as it lasted 4 weeks and I am now back
at the office catching up with arrears.- I
trust this delay has not unduly inconven-
ienced you.

Yes I have the Bank sheet you want
and 1 now enclose it.

I also enclose your annual Tax
Claim but my query is as to what tax you
have had deducted. I understand the
Sun Life annuity is paid without tax being
deducted, so that, presumably, it merely
leaves English earnings and the Macpherson
annuity. I have however not got the
Macpherson annuity tax vouchers. Will
you return them to me with the enclosed
claim form. If you have not got them
I will write to Coutts to let me have
duplicates but they like to know first
that originals have not been traced before
duplicates are asked for.

PLEASE SIGN THE FORM ON THE FRONT
AND INSIDE where I have written your name
in pencil. ALSO SIGN THE A/c.

I hope you are enjoying better health
and finding life interesting.

I take this opportunity of sending you
my best wishes for Christmas and the New Year

Yours very sincerely,
Kerry Hogenius

STATION
GIDEA PARK

TELEPHONE: ROMFORD 55.

TELEGRAMS:
ROMFORD 55.

20th November, 1950.

Dear Mr. Douglas,

Many thanks for your letter of the
14th November with cheque for 10gns. for which
please accept this letter as my formal receipt.

But has not some part of your unearned
income suffered Tax at source? If it has, you are
still entitled to claim some part of it back as
you are entitled to personal allowances and
reliefs.

I will drop a line to Sun Ince. & Coutts
and see whether any Tax was deducted. I cannot
allow a Client of mine to suffer an excess U.K.
Tax liability.

I hope you are enjoying better health.

With all good wishes,

Yours sincerely,