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The Rajah's Dependants Order, Income Tax Appeal, and other financial matters, 1948-1956

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Comprises:

  1. (fols. 1-7) statements by the Rajah, on the history of Sarawak under the Brookes, the 1941 Constitution, correspondence with the Secretary of State for the Colonies (19 Jun 1944-24 Oct 1945) about proposals for the revision of the existing Treaty relationship between the UK and Sarawak, and negotiations for ceding the State to the British Crown; the question of the position of the Rajah and his dependants after Cession, and G.H. Hall's assurance that 'no one will be worse off as a result of the Cession', n.d.
  2. (fols. 8-10) condensed version of the above statement with additional paragraphs about Hall's denial that Sarawak was being 'sold' by the Rajah for £1,000,000, but that this sum should be set aside as a trust fund for the Rajah's dependants; and the cancellation of arrangements for this fund, n.d.
  3. (fols. 11-13) legal Opinion given by F. Heywood Talbot on Anthony Brooke's entitlement to a life annuity of £2,000 following Cession, and his liability to pay income tax on it if resident in the UK, 8 Jun 1948
  4. (fols. 14-15) draft letter from the Rajah to the Prime Minister, C.R. Attlee, about the payment of income tax on allowances to his dependants, with particular reference to Anthony Brooke, n.d.
  5. (fols. 16-22) copy of correspondence between the Inspector of Taxes and J.A. Smith about the Rajah's Dependants Order, and of a statement by Smith, 6 Dec 1948-13 Jan 1949
  6. (fols. 23-25) copies of correspondence between A.F. Pollard, solicitor; G.C. Whiteley, Colonial Office; and J.A. Smith, about the Rajah's Marriage Settlement and Deed of Covenant dated 1911, 21 Jan, 2 and 7 Sep 1949
  7. (fols. 26-35) letter from W.C. Crocker to Anthony Brooke about income tax, with copies of correspondence on the subject between John Baker Sons & Bell and the Inspector of Taxes and a note of a discussion on 10 Apr 1947, 12 Dec 1949-18 May 1950
  8. (fol. 36) letter from F.F. Boult to Anthony Brooke accepting the appointment of Trustee to the Will of the first Rajah, 24 Mar 1950
  9. (fols. 37-42) correspondence between Anthony Brooke and the Colonial Office on the question of compensation in respect of Anthony Brooke's journey to Singapore in 1946, 1-26 Jul 1950
  10. (fols. 43-70) copy of letter from the Rajah to Attlee, and subsequent correspondence with the Colonial Office, on the question of liability for UK income tax, 12 Jul 1950-24 Oct 1952
  11. (fols. 71-72) letter from G.F. Finch, Principal Inspector of Taxes, to Anthony Brooke about the need for action with regard to his case, and Anthony Brooke's reply, 16-27 Jul 1950
  12. (fols. 73-74) two copies of Notice by Colin McCarraher, solicitor to the Sarawak Sovereignty Trustees, about the appointment as Trustees of Boult and H. Thackwell-Lewis, 11 Sep 1950
  13. (fol. 75) copy of letter [from Anthony Brooke] to J. Knowles, Public Trustee Office, about increasing a loan, 9 Oct 1950
  14. (fol. 76) photocopy, certified in Johannesburg, of Promissory Note relating to the Sarawak State Trust Fund dated 29 Jun 1946, 22 May 1951
  15. (fols. 77-81) letter from the office of the Inland Revenue, Somerset House, asking Anthony Brooke for information relating to time spent in the UK; and copy of Anthony Brooke's memorandum giving details of the succession and of payments made to him under the Rajah's Dependants Order, 29 Sep 1951 and n.d.
  16. (fol. 82) letter from F.C. Ogden, Accountant General, Sarawak, to Anthony Brooke about payment of his allowance into the Chartered Bank, Kuching, 10 Oct 1951
  17. (fol. 83) copy of letter from Norman Long-Brown to the American Express Company about payment of an account on Anthony Brooke's behalf, 13 Feb 1952
  18. (fols. 84-85) copy of letter from the Rajah to Oliver Lyttelton, S/S Col., about seeking solution to the income tax difficulty by amending the Rajah's Dependants Order, 17 Mar 1952
  19. (fols. 86-88) copy of correspondence between the Rajah and Sir Eric Bamford, Board of Inland Revenue, about tax liability, 22 Sep-3 Nov 1952
  20. (fols. 89-104) copies of correspondence about tax liability between J.A. Smith, Theodore Page, Lyttelton, the Rajah, Bamford, HM Inspector of Taxes, and Long-Brown, 31 Oct 1952-6 Jan 1953
  21. (fols. 105-106) copy of letter from Anthony Brooke to R.B. Waterer, Inland Revenue, Somerset House, about the proposal to repeal the Rajah's Dependants Order, 4 Feb 1953
  22. (fols. 107-120) copy of correspondence between Lyttelton and the Rajah, about (1) the Rajah's Dependants (Consequential Provisions) Ordinance, and (2) the Rajah's Dependants (Repeal) Ordinance, with draft copies of both documents, 5-20 Feb 1953
  23. (fol. 121) letter from Anthony Brooke informing the Special Commissioners of Income Tax that Baker Sons & Bell were no longer acting for him in connection with Income Tax Appeals, 7 Feb 1953
  24. (fols. 122-126) copies of two letters from Anthony Brooke to Lyttelton about the Crown taking a test case against him in the Court for the recovery of UK income tax, his reluctance to raise controversial matters relating to Sarawak, and suggesting a round table conference to reduce the matters at issue; and Lyttelton's reply in disagreement with this proposal, 12-23 Feb 1953
  25. (fols. 127-129) two letters from H.V. Litchfield to Anthony Brooke about the Income Tax Appeal, with copy of letter to the Special Commissioners requesting adjournment, 18 and 19 Feb 1953
  26. (fols. 130-138) copies of three letters from Page to Litchfield about the tax on Sarawak Annuity, and statement of payments made to Anthony Brooke, Jul 1946-Mar 1951, 24-26 Feb 1953
  27. (fol. 139) copy of letter from Anthony Brooke to Sir Anthony Abell, Governor of Sarawak, begging him to use his influence to get the tax issue settled out of Court, 26 Feb 1953
  28. (fols. 140-141) letter from J.J. Paskin, Colonial Office, to Anthony Brooke suggesting a meeting for discussion after the hearing was over, and Anthony Brooke's reply, 26 Mar and 15 Apr 1953
  29. (fols. 142-143) copy of letter to Thackwell-Lewis about the renewal of the question of the legality of the Cession, and Anthony Brooke's proposal that Cmdr A.M. Hughes should be appointed Trustee following the death of Boult, 13 Apr 1953
  30. (fols. 144-146) copy of letter from Anthony Brooke to Abell, enclosing copy of his letter to the Under-Secretary of State for the Colonies, about his anxiety to 'prevent the rekindling of the fires of controversy' in relation to Sarawak, 15 Apr 1953
  31. (fols. 147-152) copy of letter [from Page?] to Litchfield on the Income Tax Appeal, with corrected statement of payments made to Anthony Brooke, 1946-1951 (see fols. 137-138), 21 Apr 1953
  32. (fol. 153) copy of letter to McCarraher about the appointment of Cmdr A.M. Hughes as Trustee to the Sarawak Sovereignty Trust, 22 Apr 1953
  33. (fols. 154-155) copy of letter from Alan Lennox-Boyd to the Rajah, rejecting his request for payment of an additional sum of £2,000 from Sarawak funds for distribution, and the Rajah's reply, 11 Mar 1955
  34. (fols. 156-158) copy of letter from Whiteley, and draft of reply, about income tax liability and commutation proposals, 16 Mar 1955
  35. (fols. 159-164) copy of letter from Coe to the Special Commissioner, with copies of letter to the solicitor of Inland Revenue, and one from Anthony Brooke to Lennox-Boyd requesting an adjournment of the case, 18 Jul 1955
  36. (fol. 165) signed copy of letter from Anthony Brooke to Lennox-Boyd about the adjournment and the possible repeal of the Rajah's Dependants Order, 25 Oct 1955
  37. (fols. 166-171) appeal against Income Tax Assessments: 'Notice to admit facts', issued by Edwin Coe & Calder Woods, solicitors for the Appellant, 31 Oct 1955
  38. (fols. 172-173) photocopy of the Rajah's Dependants (Amendment) Bill, 3 Dec 1955
  39. (fols. 174-178) copy of letter from Lt. Cmdr J.A. Langford-Holt, RN, MP, to Lord Lloyd, U-S/S Col., covering draft of a letter to Lennox-Boyd asking for his help in relation to two matters troubling the Rajah: (1) the rumour still existing that he offered to sell Sarawak for £1,000,000, and (2) his personal financial position, in his 82nd year, 10 Feb 1956.

Dates

  • Creation: 1948-1956

Extent

178 Leaves

Language of Materials

  • English

Shelfmark

MSS. Pac. s. 83/20, folder 7

Repository Details

Repository Details

Part of the Bodleian Libraries Repository

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