SD90. James Scarlett to Edward Moulton-Barrett (father)
Published in The Brownings’ Correspondence, 1, 308 (in part).
Temple
Dec. 12th 1807
My dear Barrett
I lose no time in answering your letter which I have just reced I believe you will find it much the best and the cheapest way to make your own return under the income tax– Considering the demand for contingencies & particularly the long arrears you Uncle brings forward, you have really a right to say that your Estates for the last three years have yielded nothing– I have been of that opinion & have made no return for the present year—supposing you have 600hd at 14l each the amount will be 8400 from which deduct supplies 3000 and there remains only 5400 Mrs B’s annuity 1000 4400 but you must lay your account with some arrears of contingencies in the Island (independently of your Uncles claims) which I think will justify you in reducing the actual profits of this year to 2000 or 2500l but as the income act allows you to take an average of three years I see no reason why you should not do so & then as the last three years brought you less than nothing, by bringing you so much in debt—you will have a right to return less than 1000l– However it is not worth the while to be very particular & I would advise you to return 1500 l—stating that you are not able to ascertain the precise amount but from all the information you have 1500l appears to be very much beyond the amount. You may write this on a separate sheet of paper—stating that you have no property liable to be returned under the income tax except the property of plantations in the Colonies which according to the best of your information will this fall short of 1500l but you are willing to make the return at that sum– Indeed I see no reason why you should make it more than 1000l[.] You need not return the money in the funds as the tax is deducted at the bank–
Sharp writes every week to New Castle but gets no answer– I shall write about Sam’s accounts today.
I see no objection whatever to your telling your mother that it will be an accommodation to you if she will take 500l now & 500l in April– She cannot want the whole money to lay out immediately—and surely she must have heard from all quarters that all West India estates are now more a source of expense than profit– If you were to accompany your letter with a draft at 10 or 12 days sight on B P S & Co I dare say she would be satisfied– I shall very soon I hope be able to make up my final account with you upon which there will be a balance due to you. I shall make it up to 31 Dec. but I dare say I shall not be able to bring into the sale of the sugar at New Castle–
Barker refused to settle upon any other terms than his costs & the interest from the date of the bill but the additional costs of defending the action will not be equal to the interest & you may keep him off 12 months by a writ of error besides the chance of reducing his claim by a verdict.
Shall you be in town in March or rather in february? If you come you must bring the barouche with you, by way of evidence– I think Sam will return in the Spring. He cannot go to Petersburg– With best regards to Mrs Barrett I am dear Barrett
Ever yours truly
J Scarlett
Address, on integral page: Edd M. Barrett Esqr. / Coxhoe Hall / Durham.
Docket, in the hand of EM-B (father): Decemr 12– 1807.
Publication: None traced.
Manuscript: Eton College Library.
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