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Explains that, being shut up at home with a cold, he is unable to refer to 'Blue Books' for a few days, but maintains that there is some information in the 'last two R[ ] of the T[ ]' which would have a bearing on Sidgwick's question. Refers to the equities, and to the change made to taxation in 1894, concurrently with the new Death Duties, by which the Income Tax (Sched:A) was levied on the net value of lands and houses instead of the gross...' Presumes that Sidgwick has a copy of Hamilton's m[emo: Memorandum written in preparation of the budget of 1897/8?], 'which will supply plenty of statistics on many branches of the subject.' Refers to Giffen's contention that 'all rates are rent-charges, and all paid by the owner.' Promises to write again as soon as he gets something to tell him.

Harrow. reply to M 3/1/449

10 Downing Street. Will see if arrangements can be made for H M Butler to postpone permanent residence at Gloucester until after the end of the school year.