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Letter from John Arthur Jr. to Richard Monckton Milnes
HOUG/E/M/2/10 · Item · 27 Jun. 1845
Part of Papers of Richard Monckton Milnes, Lord Houghton

Turks Islands. - Seeks recommendation for President Inglis' vacant office; personal service to this Colony has been publicly acknowledged. Rapid rise of Sir Charles MacCarthy, whose brother Felix is travelling to Europe to obtain promotion. Edward Everett's nomination as American Vice-President: 'He possesses almost too much ability for the office - for, strange to say, men of medium talents are preferred for the Executive chair in that great Republic'.
Letter from Louisa Lowe to Lord Houghton
HOUG/E/K/4/10 · Item · 27 May 1875
Part of Papers of Richard Monckton Milnes, Lord Houghton

63 Berners St, W. - Describes circumstances in which she was certified mad and incarcerated owing to a delusion of her husband's; unjust treatment in law; was denied access to Common Law Courts as a married woman; encloses abstract of trial by Commissioners in Lunacy; asks if Houghton will take up her case. Enclosures: copy order for incarceration of Louisa Lowe, 23 Sept. 1870, with statement respecting her sanity, both signed by George Lowe [verso contains printed address of The Lunacy Law Reform Association, 63 Berners St, London, W.]; 'Improper Incarceration in Lunatic Asylums: ex parte Louisa Lowe': summary of rejected application for a rule nisi against Lunacy Commissioners, 22 Nov. 1872, containing affidavit of Dr William Rhys Williams of Bethlehem Hospital as to Louisa Lowe's sanity [printed with MS annotation concerning reference to spiritualism].
Letter from William Whewell
R./2.99/10 · Item · 24 June 1818
Part of Manuscripts in Wren Class R

WW was disappointed at not seeing HJR in London. He was to have gone with Charles Babbage to Sir Joseph Banks on Sunday but was unwell. WW has been trying to improve his philology by studying Welsh: 'It is not a language wh. there is much temptation to learn'. WW does not believe that we owe much to our Celtic ancestors, and that the most valuable aspects of our manners and constitutions is derived from our gothic past. It has been a long time since WW has read Butler [Joseph Butler]: 'It is a book of negatives. Its object is not to prove, but to remove the presumptions against, natural & revealed religion...he claims the ground and then leaves revelation & other arguments to reset the building.' Did HJR see Jeremy Bentham? WW notes that his 'Church of Englandism' has come out again.
Carbon copy of a letter from F. W. Pethick-Lawrence to Walter Nash
Carbon copy of a letter from F. W. Pethick-Lawrence to Walter Nash
PETH/3/10 · Item · 21 June 1939
Part of Pethick-Lawrence Papers

Explains why he thinks capital a more suitable measure for a special tax than income.

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Transcript

21st. June, 1939.

Dear Nash,

It was a great pleasure to see you at dinner the other night but I was sorry not to have had the opportunity of explaining to you the little point regarding which you asked my view, namely, why I think that capital rather than income is a suitable measure for a special tax. My answer is twofold.

First, I think in general that both capital and income are measures of a man’s capacity to pay. Apart from death duties which only operate after a man’s death, all the burden is laid on income and to such an extent that the most elaborate devices are resorted to to enable a man to avoid taxation. I doubt whether very much steeper income taxation can be adopted successfully without finding some new principle to prevent evasions in future. A tax on capital avoids some of these difficulties.

Secondly, for the purpose of the emergency it is the capital position about which I am most concerned. We shall of course all agree (as I said in my speech on the Budget Proposals) that you cannot make shells out of the title deeds of wealth and you must depend on the margin of income over expenditure for the purpose. But this margin will be spread over the community in various proportions according to accidental circumstances. Whereas the people who ought ultimately to pay are the people of great wealth. This is reinforced by the fact that, in the case of the very rich, income tax, surtax (even without any allowance for insuring against death duties) already take a very large slice of income and it would not be physically possible to take much more. Whereas if the tax is regarded specifically as a tax on capital there is no reason whatever why in this emergency they should not be called upon to hand over part of their title deeds of wealth and so prevent a serious increase in the national debt.

Yours sincerely,
[blank]

The Hon,† Walter Nash,
Savoy Hotel,
Strand,
London, W.C.2.

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† Sic.