Chippenham

10 Nov: 1847.

Dear Sir,

I think your Landlord is entitled to the production of the Collectors receipt for the income Tax, though it is not usual to require it. Perhaps you have not yet been called upon to pay any, as it is not generally <illegible deletion>collected for some time after it is due – in that case I should remit the full amount of the last quarters rent & deduct the Property Tax from the next quarters: but you cannot make any deduction from your own return of Income, on account of Property belonging to another person, who is bound to repay what his Tenant pays for him, i: e: to the extent of 7^d in the £ on the amount of the rent paid. If I can save you any trouble by writing to your Landlord I shall be happy to do it.

I am dear SirYour obliged Ser^t

West Awdry.

H.F. Talbot Esq