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For the descendents of Richard Dearie and his son John Russell


Information about P. C Russell from the online Newspapers at the National Library of Singapore, extracts from The Malay Mail, and Land Office Records etc. from the National Archives of Malaysia. Transcribed by Claire Grey.

Selangor News 31 October 1902 page 3 “It is said that Mr. P. Russell, who served his articles as a Civil Engineer in this State, has just got an appointment with the largest firm of contractors in England and will be employed on underground electric railway constructions.”

Malay Mail Thursday July 19 1906 page 2 Mr. P. Russell; third son of Mr. John Russell, is on his way here from Malta. He is a civil engineer and is coming to Kuala Lumpur to take up private work.

Malay Mail November 7 1906. The new offices adjoining the Malayan Supply Company are now occupied by Mr. Robson (ground floor), Mr. P. Russell (first floor) and Mr. L. E Edwards (top floor). Mr. Robson’s old office has been taken by Messrs. John Little and Co.

The Malay Mail November 10, 1906 p. 3 King’s Birthday Parade on the. Padang Ball at Carcosa (parade.. police..cadet corps..salute.. hockey match.. ball.. dances… dresses..list of guests.. Mr. J. Russell, Mr. G.D. Russell, Mr. J.A. Russell, Mr. P. Russell..)

Eastern Daily Mail and Straits Morning Advertiser 16 May 1907 , page 1 TOWKAY Loke Yew and Mr Phil Russell have returned from their trip to China.

Eastern Daily Mail and Straits Morning Advertiser, 28th May 1907 page 4, I June 1907 page 4, 3 June 1907 page 4, 4 June 1907 page 4, and 5 June 1907 page 4 : Raffles Hotel Visitors...... Mr P. C. Russell....

1907 Wednesday, May 29, 1907 Mr Loke Yew and his party – twelve in all- leave to-day for Singapore to embark on the homeward- bound French Mail of Monday next. Mr. P. Russell accompanies the party.

The Singapore Press and Free Advertiser, 31 May 1907 page 8. Passengers Per Perak.... Mr P. Russell, Mr. and Mrs. Loke Yew...

Friday August 2 1907 Mr. Loke Yew and family are now established at the Hotel Cecil. The weather in London was distinctly bad when the party arrived.

Tuesday, August 13 1907 Mr Loke Yew has taken a house at Norfolk Crescent, Paddington.

Saturday, September 14, 1907, p.2(Copied in the Eastern Daily Mail and Straits Morning Advertiser 21 September 1907) Mr Loke Yew, Mr. D. G. Robertson and Mr. P. Russell recently witnessed the trials of the Straits Steamship Company’s new steamer Kinta. The trials included a run over the measured mile on the Firth of Forth and steaming at 14 knots an hour for six hours. The party afterwards visited the works of the Caledon Shipbuilding Company where the vessel was built, and next day left Scotland for London in Mr Robertson’s motorcar.

MM Friday, September 27, 1907 Mr Loke Yew and Mr. Russell have been to the Exhibition in Dublin and to the lakes of Killaney.

MM Thursday, November 21, 1907 Messrs. Loke Yew and Russell have been on a trip down the Rhine.

MM Monday, December 16, 1907 It is rumoured that Mr Loke Yew’s party are leaving England this week for America on their journey back.

Eastern Daily Mail and Straits Advertiser 16 December 1907, page 2. Mr. Loke Yew, Mr. Russell, Mr. David Robertson and Mr. Chow Thye will probably be leaving England for the Straits next month.

21 February 1908, Staits Echo Mail Edition, No 7 Volume 6, p 171. Mr Loke Yew and Mr. Russell returned to Kuala Lumpur on Thursday from their eight months’ trip which has taken them round the world. They both look as if it had agreed with them. The towkay, who is well on in his sixties, look younger than when he started. There was quite a little party to meet him at the station including his little son, who was promptly picked up and made much of by his father.

Malay Mail 15 April 1908 Page 4 TENDER INVITED For removal of existing building on lot 5 Section 14 Kuala Lumpur (No 5 Old Market Square) and erection of three storey building on site. Plan and specification can be seen at Mr. P. C. Russell’s office, Loke Yew Buildings, any day between 11 and 12 in the morning and between 3 and 4 in the afternoon. Tenders will be received at the office of the undersigned up till noon on the 29th April 1908. LOKE YEW, Old Market Square.

Malay Mail 1 February 1909, Page 2 TENDERS INVITED Tenders endorsed, “ House Ampang Road” will be received at the office of Mr. P.C. Russell on or before the 7th February, for the construction of a two-story house at the race Course, Ampang Road, Kuala Lumpur for Towkay Loke Yew. Plans, specification and conditions of contract may be seen at the above office, any day from 11am to 12am.

The Straits Times 1 October 1909 page 6Messrs. J. A. and P. C. Russell have secured the contract for the construction of the superstructure of the station office, etc. in connection with the re-construction of the railway station at Kuala Lumpur’.

Malay Mail Thursday October 28 1909 page 4 "The lessee of a Chinese lodging house insists on dividing the upper storeys of his house into cubicles which he lets separately. The Sanitary Board is, very rightly, equally insistent that the cubicles shall have sufficient light and air to render them suitable for human habitation, and in order to secure this object it has drawn up a series of regulations which must be complied with by the owners of houses in which cubicles exist. Unfortunately the type of shop house most usual in Kuala Lumpur does not lend itself to the construction of well-ventilated cubicles. It has windows in front, and at the back an open yard, but the interior being bounded by party walls, does not admit of a window for each separate cubicle. In these circumstances it is interesting to note the design of two new shop houses near the corner of Ampang Street and Java Street, the property of Towkay Loke Yew. The architect of these houses, Mr. P. C. Russell, has so planned the building that the amount of open space necessitated by the Sanitary Board’s regulations (generally provided by an open yard at the back of the building) is redistributed so as to allow of a window to each cubicle. Instead of the back yard, there is an opening between the two houses extending from the back of the front room to the end of the lot. This space is divided, as far as the first story, by a wall which makes the two houses quite separate and the space enclosed by the wall is roofed with glass, thus lighting the back part of the ground floor. From the top of the first story, however, the space between the two houses is left open, so that if cubicles are built they can each have a window communicating direct with the fresh air. The Sanitary Board has expressed itself satisfied with the design, which really makes a shop-house a semi detached dwelling, while enabling the owner to make the full use of his land allowed by Sanitary Board regulations."

The Malay Mail, Monday, November 30th, 1908, p.5. SELANGOR CLUB EXTRAORDINARY GENERAL MEETING BUILDING COMMITTEE APPOINTED The extraordinary general meeting of the Selangor Club, called by the Committee to select a Building Committee, was held in the Selangor Club on Saturday evening, when there were about 50 members present, Dr. Travers, Vice-President, being in the chair. Before dealing with the proceedings, it may be as well to give a brief description of the plans displayed at the meeting upon a large blackboard. These plans, which the chairman said during the meeting, only showed roughly what the Committee’s ideas were, showed a large central building with verandah, bar and lounge in front, and with dressing-rooms, store-rooms etc. behind. This would be erected on the site of the present bar and billiard rooms, the existing dressing-rooms being pulled down and the road behind being brought proportionately nearer. To the right of the central building (looking towards the Padang) would be the billiard and card rooms and a small bar, connection with the central building being provided by a covered way. Upon the left of the main building, also connecting by a covered way, would be the secretary’s office, reading room, and ladies’ card room, the two latter being separated by a partition which could be removed if required. DR. TRAVERS’ SPEECH Dr. Travers opened the proceedings by saying that, at the last general meeting at the Club, a resolution was passed to the effect that the Committee be authorised to raise debentures to the amount of $50,000 and to call a meeting in two months’ time. Dr. Travers went on to say that more than two months had passed, but this was due to the fact that they were not a committee at first, owing to the Government not being able to name its members of committee till October 5th. Continuing, Dr. Travers said that in the first place he had to announce the result of their efforts. Of the $50,000 worth of debentures required, the members had subscribed $45,000, and the Government $5,000 and the committee did not have to go to the public at all. Personally he felt extremely gratified, for it would have been a matter of very great regret to him if any action on his part had in any way impeded the work of getting a new club. They owed a great debt of gratitude to the late committee. It was very easy to criticise and alter, but not so easy to construct, and the scheme the new committee had put before the meeting was founded, to a very great extent, on the plans of the late committee. He regretted that the late committee had not stayed to put the scheme through and he thought a debt of gratitude was owing to them. The first thing to do, Dr. Travers went on, was to elect a building committee to spend the money which had been subscribed, and the committee thought it would be a good thing if in order to help members to make their selection, they put before them the names of persons they thought suitable. Dr. Travers then read out the following eight names, which appeared on the blackboard beside the plans:-H. P. Clodd, W. S. Huxley, F. E. Maynard, G. D. Russell, Phil Russell, E. R. Stokoe, C. E. Strode Hall, and E. A. O. Travers. The majority of the names would be familiar to members, but he thought he ought to mention that Mr. Huxley, who had not been out here long, was an architectural assistant to the Government. The committee would hold office until the club was finished and handed over to members. THE BUILDING COMMITTEE The voting then took place with the result that the following gentlemen were elected:- E. A. O. Travers, E. R. Stokoe, W. S. Huxley, G. D. Russell and C. E. Strode Hall. Dr. Travers then said that, in accordance with the final paragraph of the scheme, the committee invited suggestions with regard to the plans before the meeting, but before going further, he thought he ought to explain that, before the final plan of the new club was decided upon, it had to receive the approval of the British Resident in accordance with section 2 of the conditions under which the land was held. In the opinion of the Committee, it would be a waste of time and money to ask an architect to draw up plans before the resident had seen them. The British resident was in England and the Acting British Resident did not wish to decide in his absence. They therefore thought that the hieroglyphics which Mr. Russell had drawn would be better than a definite plan. The plans on the board embodied, roughly, the views of the Committee. They though an upper storey would be a mistake since the history of the club had shewn that an upper storey was not used. Dr. Travers then asked Mr. G. D. Russell to explain the plans, and when the explanation was finished, invited suggestions which would, he said, be taken down by the Secretary for the Committee’s consideration. Mr. Wolff wanted to know where the band-stand was to be placed. Dr. Travers said that no doubt a suitable place would be found. Later in the evening the subject again coming up, it was suggested that a convenient place would be on the Padang in front of the Club between the reading room and the bar. Mr. Carruthers considered it would be a good thing if a room were to be provided suitable for meeting and thought it might be built on top of the proposed central building. Dr. Travers replied that, if the money would run to it, the Committee would be glad to provide such a room, otherwise they thought the proposed secretary’s room would answer the purpose. Mr. Zacharias then said that most of the members appeared to be in favour of the scheme, but he personally did not like it at all. A double storied Club-house, a good substantial building, would be better than three bungalows, three or four hundred feet from one end to the other. It seemed to him that if the Committee were going to spend $50,000, they might just as well get a decent building as three bungalows open to the Padang and just as much a public institution as the Club had been hitherto. The two-storied scheme would make more of a club of it. He had intended to have raised the point brought forward by Mr. Carruthers as to a room for meetings. He did not think the Secretary’s office would be at all suitable. The Secretary’s office ought to be almost continually occupied and it would be very inconvenient for the secretary to have to turn out. He thought Mr. Carruther’s suggestion for a room upstairs was a good one, and once having got this storey, they might just as well have the card room and reading room upstairs. Dr. Travers replied that Mr. Zacharias’ views would be noted down, but he did not see why a one storey-building should be less substantial than a two-storied building. Mr. B. E. Shaw wished to know whether a two-storey building would not be less expensive than a one-storey building, because it would cover less ground. Dr. Travers replied that the extra cost of foundation for a two-storey building would do away with the advantage. In answer to a question from Mr. Dalziel, Dr. Travers said that he did not think the cost of attendance would be increased in a one-storey building, and in answer to Mr. Matthew he said that the foundations of the present club, on which the new central building would be erected, would be firm enough to support a second storey if it was thought desirable to add it. After a few more remarks from other members, the meeting closed with a vote of thanks to the Chairman.


Singapore & Straits Directory 1909 (From National Library of Australia)

Russell, Phillip. C
Architect and Civil Engineer,
Loke Yew Buildings
Agent for Swan & Maclaren, Singapore

Swan & Maclaren
Civil Engineers and Architects
Loke Yew Buildings
Head Office- Chartered Bank Buildings, Singapore. Representative- Philip C. Russell.

Loke Yew
(Chop “Tong Hing Loong”)
Merchant, Miner and Planter
Head Office: Kuala Lumpur
Proprietor…Loke Yew
General Manager… Chew Cam Chuan
General Manager …Cheong Yok Choy
Cashier… Loo Mui Sult
Office Assistant… Szeo Chow Kwong
Manager in Charge of Tin Mines… Ng Peng Nan
Land Agent and Receiver… J. H. M. Robson
Civil Engineer… P. Russell.

The Straits Times 12 February 1910 page 5 “Local passenger Lists Latest arrivals. Per steamer Ipoh Feb 10th From Penang P. Russell.”

Malay Mail Thursday May 12 1910, Page 5. Kuala Lumpur Station Progress of the New Building Details of the Scheme. The construction of the new railway station at Kuala Lumpur has now reached a stage when the general public can form some idea of the appearance which the finished building will present. In a previous article, written when a start had just been made upon the main building, we gave some details of the general plan, and it may be as well briefly to recapitulate them before dealing with the progress which has since been made. The new buildings, with platforms, will cover an area of about 140,000 square feet, that is to say about three and one third acres. They will consist of a large station building, facing on Damansara Road and occupying the half of the present station furthest from Kuala Lumpur, as well as a great deal of additional space, besides three platforms, connected by two subways- one with stairs for passengers, the other sloped for luggage. The platform space will be roofed in and the “down” side of the station will be contained by the high wall which is now such a noticeable feature. To turn to the progress made on the several contracts under which the work is carried out: Towkay Ang Seng, who is constructing the foundations, sub-ways and platforms, has finished and white tiled the subways, while all the foundations are completed with the exception of those which will support the wing of the new building intended to occupy the site of the old station. The platforms, too, are well advanced and those on the “down side” are ready to be used while the old station is being removed. The P. W. D. Factory which is responsible for the roofing, has finished the “down” side portion of its work, the necessary re-laying of the metals is nearing completion, and temporary offices have been erected to be used while the site of the old station is being built upon. THE MAIN BUILDING We now come to the main building, the contract for which is in the hands of Messrs J. A. and P. C. Russell who have made rapid progress with their work. The building fronts onto the Damansara Road and is about 450 feet long by 150 feet wide. It will have two stories with a mezzine story between them. The upper part of the building rests upon rows of columns outside the main entrance to the station forming a covering to protect passengers arriving at, or departing from the station, from the vagaries of the weather. This upper part of the building will contain the 16 bedrooms of the station hotel, their verandahs and bathrooms- the later in the mezzine story. The lower portions will be occupied by station offices, waiting and refreshment rooms. WHAT HAS BEEN DONE The outer walls of the main building, with the exception of that part which will occupy the site of the old station, are complete up to the level of the bedrooms, the new fireproof verandah floors of which are also finished. Walking in under the main entrance, one is favourably impressed by the rows of columns supporting the upper story, which, even in their partially finished condition, give a good idea of the imposing appearance they will eventually present. By the way, with rubber at its present price, we suppose it is no good suggesting that, for the comfort of people staying in the hotel, the space underneath it might be paved (a la Savoy) with the product of the fancy we are all backing. The main entrance leads directly into a large booking hall now nearly finished. On the left are the staircase to the hotel bedrooms, the first-class waiting rooms and a spacious refreshment room nearing completion, while beyond this again will be the boys’ quarters, the site of which is now occupied by the old station. To the right of the main booking hall are first the luggage offices, then a large third class waiting room, and lastly the station store rooms, all practically completed. The whole range of buildings will be particularly well lighted with skylights, there being nothing above it, since the hotel bedrooms are entirely supported on the columns outside the main entrance. The top storey has not yet made sufficient progress to call for a detailed description, but it may be mentioned that the bedrooms will be large and that each will have a separate verandah, the view from which will be quite extensive though it is not so fine as those from the flat roof of the hotel which will have the makings of a very good roof garden. RAPID PROGRESS The Messrs. Russell have made such good use of their time that, if present progress is maintained, we ought to have our new station- the third since the railway from Kuala Lumpur to Klang was opened-well within two years of the contract time. But even when the contracts are completed, the building, which will not be unlike that of the head railways offices (though with a different scheme of colour) will be robbed of a good deal of the imposing appearance which the plans show it should possess, for the Government have decided that the wing of the main building furthest from Kuala Lumpur shall not be undertaken at present, so that it will invariably present a somewhat unfinished appearance. In addition about one third of all the platforms at the same end are not to be roofed in, and, though this may not cause a great deal of inconvenience to passengers, it will scarcely have a beneficial effect upon their luggage, which will have to be taken from the train and conveyed across a platform space unprotected form the rain in order to reach the luggage subway. However, though it may be that in the shortened span of life allotted to most residents in the Middle East not many of us will see the station in possession of the full dignity with which the architect has endowed it, we may reasonably expect before long to possess a building which, besides adding greatly to the comfort and convenience of passengers, will, even in its unfinished state, be a worthy addition to the handsome public offices of which the inhabitants of Kuala Lumpur are so justly proud.

District Office Kuala Kubu 17th September 1910. Application from Mr. P. C. Russell for 4 acres of agricultural land in the Mukim of Ulu Yam. Sir, I have the honour to submit an application by Mr. .P .C Russell for agricultural rights over the land shown on portions 1048 and 1049 on the accompanying tracing, area 4 acres 0 rood 15 poles, situated adjoining the land recently approved to him (P.1278 in the Mukim of Ulu Yam 2 Mr Russell is in occupation of about 60 acres of land on which rubber cultivation has commenced. 3. There is no objection to the alienation of this small area, and I recommend approval upon the terms for the first class land not exceeding 10 acres, with rent at $2.50 per acre. I have the honour to be, Sir, Your Obedient Servant, (signature) District Officer Ulu Selangor. Document in the National Archives of Malaysia 4251/1910 (With map)

RUSSELL, PHILIP C., Architect and Civil Engineer, Loke Yew Buildings Agent for Swan & Maclaren, Singapore. Singapore & Straits Directory 1911

The Straits Times 27 November 1911 page 12 “Notices. To Contractors. Tenders for the erection of new premises proposed to be built in Kuala Lumpur for the Mercantile Bank of India, Ltd. Plans, specifications, and further particulars can be seen at the office of either Mr P C Russell, Loke Yew Buildings, Kuala Lumpur or of Messrs SWAN & MACLAREN, Singapore. Swan and Maclaren.”

RUSSELL, PHILIP C., Architect and Civil Engineer Loke Yew Buildings Telegraphic Address:-“Civil.” Agent for Swan & Maclaran, Singapore. Singapore & Straits Directory 1912

Letter to Collector of Land Revenue from P. C. Russell.

Loke Yew Buildings Kuala Lumpur Selangor F.M.S. 29 .1.12 To the Collector of Land Revenue Kuala Lumpur Sir, I have the honour to address you with reference to your letter of 25th instant No. L1559/11 and to our visit on 27th instant to the land I propose using as a brickfield. I understand that if I surrender a portion of this land to Government they will be prepared to grant me a licence to make and remove bricks from the land surrendered for a period of 10 years and should the land prove useless fro bricks, as the term of lease expire, my application to have the land alienated to me will be considered to be a prior claim over al other applicants. I have since seeing you discussed the matter with my partner (Low Bek) and we have come to the conclusion that the land held under M.E. 2112 Portion 864 will be sufficient for our needs at present. I would add that we (my partner and I) will, under the conditions you have seen fit to impose, be working at a disadvantage compared to our neighbours. We would therefore ask you to give some consideration to the question of imposing on other burners the same conditions you have made for us. It appears to us unfair that we having raised this question with a view to having our licence in accordance with your enactment should be the only ones to suffer. I have etc;, Sd: P. C. Russell. Document in the National Archives of Malaysia. 693/12

Kuala Lumpur Land Office Document Ist February 1912 no. L1559

Application by Mr P. C Russell for permission to use the land held under Setapak Mukim register Entry 2112 for the purpose of making bricks. Sir, I have the honour to report that Mr P C Russell who is the registered owner of Mukim Register Entry 2112 area 2 acres 3 roods 21 perches Setapak Mukim has applied for permission to use this land for the purpose of making bricks for trade purposes (tracing attached) 2. I have visited the land with him there is very little cultivation on the land and it appears suitable for brick making the adjoining land portion 865 is extensively used for the purpose and the bricks are of good quality- The brickfields behind the Batu Road Police Station have been closed and this is the locality to which the trade is migrating. 3. I have informed the applicant that it will be necessary for him to agree to surrender his agricultural title before the Government can issue him with a licence under land Rule 23 and to this he agrees, somewhat reluctantly but he asks that he may be given a guarantee that the land will be returned to him should it prove unsuitable for making bricks or at the expiration of the licence. 4. To give such guarantee I think would be a great mistake nor do I see that there is any reason for doing so- Brick making is a trade of such a nature that it ruins the land for agricultural purposes, so that the thing he is claiming is of very little value; it is true after 10 years the land may have acquired a value other than agricultural land, but to that I don’t consider he has any claim. 5 of course when his licence expires there is nothing to prevent him putting in his application for the land as agricultural land. 6 That the applicant’s case and point of view may be put as fairly as possible before the Government I attach a copy of Mr. Russell’s letter dated 29th January 1912. 7 What I recommend is that I be authorised to inform Mr. Russell that the Government is prepared to issue him a licence under Land Rule 23 in respect of portion 864 at $20/- per acre for a term of ten years on condition he surrender his present title and that the Government is unable to recognise any claims of his behalf to have the land realienated when the licence expires and the land becomes state land, which application would no doubt receive due consideration. 8 My recommendation is in accordance with the Resident’ ruling on this subject contained in R.G.O. 1342/1900 dated 16th may 1900. I have the honour to be Sir, Your obedient servant, (signature) Collector of land Revenue, Kuala Lumpur. Document in the National Archives of Malaysia. 693/12

The Straits Times 16 May 1912 page 5 Local passenger Lists. Arrivals. Per Str. Klang, May 16th From Penang via ports P.C. Russell.”

The Straits Times 5 June 1912 page 12 Per P. and O. Delta connecting with Macedonia at Colombo sailing June 14 Mr P Russell.

The Straits Times 18 November 1912 page 8 “Mr. and Mrs. Walker Reid, Mr P.C. Russell, Mr J. B. Mathews and Mr H. Treacher all arrived here from home by the Devanha on Friday”

Weekly Sun 21 December 1912 page 7 “ Funeral of Mrs Loke Yew. The Funeral of Mrs Loke Yew took place this morning. The family residence in Batu Road was left at 8.30am but it was an hour later before the immense cortege had been marshalled in Batu road and was able to proceed on its way to the Hawthorne Estate. Every section of the Chinese community in and around Kuala Lumpur was represented, from the most influential towkay to the humblest coolie….. Among the Europeans present… were Mr P. C. Russell…..”

Russell, Philip, C., partner, Russell & Berry, Loke Yew Buildings, Kuala Lumpur. Singapore & Straits Directory 1913

The Straits Times 6 May 1913 page 9 The Mercantile Bank. Opening of New Premises at Kuala Lumpur On Saturday last, the new building, which is to be the local branch of the Mercantile bank of India Ltd., in Kuala Lumpur opened its doors to the public. The new premises, which stand at the corner of Market Street and Roger Street and facing into Old Market square…..the contract was in the hands of Woon Ah Wong,…The architects were Messrs Swan and Maclaren, for whom Mr. Phil Russell has been acting locally…… The bank was opened at noon when in the presence of an excellent company Mr. P. C. Russell handed over the new premises to the bank officials…..”

The Straits Times, 19 December , 22 December and 27 December 1913, page 12 “Homeward Bound.Per P. and O. Himalaya connecting at Colombo with Malwa, sailing January 9- Mr. P.C. Russell"

The Malay Mail 3 January 1914, page 8 Mr. P. C. Russell, the architect responsible for so many of the new buildings erected in Kuala Lumpur in recent years, has taken into partnership Mr. H. C Atkin- Berry, who joined him as an assistant some eighteen months ago. We wish Messrs. Russell and Berry all success and a long and prosperous career.

The Straits Times, 9 January 1914 page 8 “Included in the list of passengers homeward bound by the P. and O. mail steamer Himalaya which left here this morning were Mr W. A Gummer, of the FMS Survey Department, who is stationed at Batu Gajah, and Mr P.C. Russell, architect and civil engineer of Kuala Lumpur”

The Malay Mail 10 January 1914, page 8 The new brick bungalow built to the order of Messrs. Harrisons and Crosfield on Maxwell road is one of the best of its kind in Kuala Lumpur. The architects (Messrs. Russell and Berry) have been very happy in the elevation plan, which makes a distinct advance. They realise that a house ought to be beautiful as well as useful.

The Straits Times, 28 March 1914, page 7 " Local Passenger Lists. Arrivals. Per str. Perak. March 28- From T. Anson via Ports: Messrs. P.C. Russell, Chapman, Fitgreane, H.E. Lane, J.F. Hamilton, Chow Siang and Mrs. Spensell.”

The Straits Times, 17 April 1914, Page 10
 Business Enterprise. JOHN LITTLE’S NEW PREMISES AT KUALA LUMPUR. The Opening Day. Messrs. John Little and Co.'s new premises situated in Ampang Street and Embankment Road, Kuala Lumpur, were opened for business on Wednesday. The history of John Little and Co., says the Malay Mail, dates from the firm having been established in Singapore in 1845. Since them they have never looked back. There have been temporary reactions following on boom times, looked on by the firm much in the nature of object lessons, but during the 68 years of their existence they have steadily developed until today their business is one of the foremost retail establishments in the East. Their connection with the F.M.S. dates back many years, but it is only about eight years ago that they first opened an office in Kuala Lumpur. Recognising the need for better shopping facilities, and to meet the rapid growth of business not only in Kuala Lumpur but in the F.M.S. generally, they resolved, under two years ago, to purchase a site and erect a building commensurate with the business possibilities and development of the F.M.S. Messrs. John Little and Co. are to be congratulated on so efficiently carrying out their ideas and giving Kuala Lumpur an up to date store which would be a credit to any town. The Building A light and free Renaissance style has been followed for the two frontages of the building, with a simple treatment benefiting a store, but substantial and well planned. The aim of the designers has been to give the maximum amount of floor space with a minimum of wall and column area, and with this in view the modern system of steel frame construction was adopted. It was further laid down by the owners that light and ventilation were to have primary consideration. Thus greater comfort has been secured alike for customers and the staff. The dome at the corner of the embankment frontage is a pleasing feature. The flagstaff by which this is surmounted is over 100ft from the road level. The shop fronts are very imposing, being made entirely of teak resting on a polished marble plinth, while the leaded lights above the transom give a touch of colour which is very effective. The frontage towards the embankment is 120 ft. Instead of the usual 5ft way the display windows have been set back so as to give greater breadth to the pavement. This is a public benefit, while at the same time it allows of a better examination of the window displays. The ground area is 12,440 square feet, giving approximately 37,000 square feet, of show space on three floors. Access to the building is gained by handsome teak entrances in the middle of both frontages. An encaustic tile pavement extends from the one entrance to the other. The Floors On the ground floor the grocery and wine departments are situated on the right of the embankment entrance, as also are the drug and perfumery sections. On the left of this entrance will be found tobacco, cigars, silverware, jewellry, fancy goods stationary and sports requisites. Entering from Ampang Street on the left are placed the heavy hardware, household hardware and planters stores, while on the right the glassware and crockery department are located. An electric passenger lift and a beautifully modelled staircase, of easy gradient, gives access to the first and second floors. On the first floor the ladies’ and gentlemen’s outfitting departments are situated. The members of the office staff are also accommodated on this floor. An adjunct to the general office is a large strong room for the safe keeping of the records of the firm. On the first floor also a luxurious refreshment room has been provided, which will no doubt be fully appreciated by the customers of the firm. The screen panelling of the refreshment room is carried out in teak, wax polished to a natural colour. This is a very fine specimen of the firm’s cabinet work, forming a sumptuous apartment with quite an air of welcome. The top floor is devoted partly to storage purposes, partly to the display of furniture. This floor was not fully laid out on opening day. Large stores of furniture are due to arrive from the firms workshop’s in Singapore, however, and these will be displayed at an early date. The whole of the interior fittings, show cases, panelling, etc. were made in the firm’s workshops in Singapore, where approximately 250 cabinet makers and polishers are employed. Nothing has been omitted in the internal arrangements of the premises that may conduce to the comfort and convenience of the firm’s customers, and to the efficient execution and prompt dispatch of orders. Shopping can be a pleasure or the reverse. Messrs. Little have done all in their power to make it the former. It is satisfactory both to Little’s and to their customers in the F.M.S. that the firm whose name is associated with all that pertains to the early days of the Straits Settlements and F.M.S. should be among the first to recognise the necessity for modernity in the matter of store equipment and methods of business. There seems little doubt but that success will crown the efforts of a firm whose enterprise has supplied such a growing want in the Federated Malay States. The Contracts. Credit is due to the architects- Messrs. Swan and Maclaren- who designed the building, and to their representatives, Messrs Russell and Berry, who superintended the erection. The general contractor was Woon Ah Wong, who also built the Mercantile Bank and has secured the contract for the new Hongkong and Shanghai Bank premises, which will be adjacent to Messrs. Little and Co.’s Building. When the Bank premises are completed, Kuala Lumpur will posses a block of buildings which will be a decided acquisition and improvement to the town. The United Engineers, Ltd., were responsible for the supply and erection of the steel work, and also through their representatives, the Federated Engineering Company, for the installation of the electric lift and fans. In connection with the steel work mention may be made of the expeditious manner in which they carried out their part of the work. Messrs. Little and Co., signed the contract on November 24, 1912, and the whole of the steelwork was brought out and erected by the end of April, 1913, a period of five months. Messrs. Little and Co., through their managing director, have expressed themselves as being very satisfied with the way the contractors have carried out the work entrusted to them. The Opening. A large company assembled in the refreshment room of the new building on Wednesday, including Mr. R. G. Watson, the acting Chief Secretary, and numerous heads of firms and Government officials. There was a lavish provision of champagne and other refreshments. Mr. Argyll Robertson, in a neat little speech, traced the history of the firm’s development in Singapore and Kuala Lumpur, and asked the company to drink to the success of the firm’s new venture. Mr. R. Scouler, of Singapore, managing director, replied in a short speech of thanks on behalf of the directors and staff of John Little and Co., Ltd.,- he supposed, to be on the safe said, he should add “Incorporated in London”. He spoke of the growth of the Federal capital since his first visit 23 years ago, when he skippered a “soccer” eleven against a Selangor eleven skippered by Mr. Justice Evans. He made amusing references to the “ flood which leads to fortune,” and the flood which two years ago swamped their old premises, and went on to compliment the various firms concerned in the erection of the new building. In the afternoon and evening an At Home was held in the new building. Despite the rain there was a very large attendance. Refreshments were served and the Selangor Band rendered selections.

Straits Times, 22 April 1914, Page 10 The Federal Capital The Hongkong and Shanghai Bank premises in Market Square are progressing quite rapidly; they will, when completed be most useful to the bank whose present premises in McArthur Street are quite cramped. They will also add largely to the architectural beauty of Market Square, where we have some of our best buildings.

The Straits Times, 27 April 1914. Page 9 The Spotted Dog. ( From our own correspondent) Kuala Lumpur, April 26th. At the adjourned meeting of the Selangor Club on Saturday, Mr Russell F. Grey was reappointed vice president and Dr. S.H.R. Lucy, R.J. Rogers, H.N. Ferrers, P.C. Russell and C.H. Hanson were elected as the committee. Following criticism respecting an item of depreciation in the estimates, a promise was given that the committee would work on lines for setting aside a smaller amount and reducing the price of drinks”

The Malay Mail Saturday, June 13, 1914. Mr. P.C. Russell leaves for Home on Wednesday next.

I PHILIP CHARLES RUSSELL of Kuala Lumpur Federated Malay States Architect temporarily residing at the Thatched House Club St James S W revoke all wills and testamentary dispositions heretofore made by me and declare this to be my last will I give devise and bequeath all my estate whatsoever and wheresoever unto my wife Hilda Gertrude absolutely I appoint my brother George Dearie Russell of Bearsden near Glasgow and Henry Mossop of 11 Lincolns Inn Fields London Solicitor to be the EXECUTORS and Trustees of this my will IN WITHESS whereof I have here unto set my hand this eighteenth day of November one thousand nine hundred and fourteen PC RUSSELL- Signed by the above named testator in our joint presence and attested by us jointly in his presence D MASCIE TAYLOR Solicitor St Ives Cornwall THOMAS CLARKE Tregenna Hill St Ives Cornwall Clerk On the 9th day of JUNE 1923 Probate of this will was granted to George Dearie Russell the surviving executor. From HMCS London Probate Department 42-49 High Holborn London WC1V6NP

The Singapore Free Press and Mercantile Advertiser (1884-1942), 30 December 1914, Page 4. Mr. and Mrs. P. C. Russell are expected here early in February.

Straits Times, 9 June 1915, p. 8 The new premises of the Hongkong and Shanghai Bank in Kuala Lumpur will be formally opened on Saturday, June 26, at 11.30 a.m.

Singapore Free Press, 10 June 1915, p. 4 A Chinese kepala fell off the top of the new Hongkong and Shanghai Bank building in Kuala Lumpur sustaining severe injuries to his skull necessitating his removal to the General Hospital. M.M.

Straits Times, 12 June 1915, Page 10 Kuala Lumpur Echoes The new buildings of the Hongkong and Shanghai Bank, in Ampang Street are almost completed, and will be open for business at the end of the month. It is another addition to the many large and imposing buildings of Kuala Lumpur, but Ampang Street is hardly an appropriate situation. The row of nasty little “kedais” on the opposite side of the street, where ekan kring of different varieties is sold, contrasts sadly with such an imposing structure. The space occupied by these squalid little shops could be used for better buildings. Messrs John Little and Co. have premises in Ampang Street as well and it is anything but pleasant to traverse the thoroughfare, especially on a hot day. You not only have to battle against the faint feeling caused by ekan kring, but also a host of bullock carts, rickshaws and people of various nationalities.

Straits Times, 29 June 1915, Page 6. “In connection with the opening of the new premises of the Hongkong and Shanghai Bank at Kuala Lumpur on Saturday, it is interesting to note, says the Malay Mail, that the branch was first opened in Kuala Lumpur on January 1, 1910, by Mr. J .C. Peter, in the Government offices. Mr. J. Keddie succeeded Mr. Peter that year; then Mr. H. A. Courtney was temporarily in charge from February, 1911, to the end of the year, when the present popular agent, Mr. Percy de C. Morriss was appointed.”

Note: The 29 June 1915 was a Tuesday, which would make the opening of the new HSBC premises on 3 July 1915. No record of this event has been found so far, and HSBC inspectors reports seems to imply that it may have been 1916 before it was opened.

RUSSELL AND BERRY Architects and Civil Engineers, Kuala Lumpur Telegraphic Address:-“Plans.” A. B. C. Code, 5th edition Telephone No. 181 Partner Philip C. Russell Do. H. C. Atkin-Berry P. A. S. I. Draftsman S. E. Bux Agents Swan & Maclaren, Singapore.Singapore & Straits Directory 1916

SWAN & MACLAREN Civil Engineers and Architects, Loke Yew Buildings, Kuala Lumpur. Telegrams—“Framboise, Kuala Lumpur.” A. B. C. Code, 5th edition. Telephone No. 181 Head Office—Chartered Bank Buildings, Singapore. Representatives Russell and Berry. Singapore & Straits Directory 1916

The Singapore Free Press and Mercantile Advertiser (1884-1942), 19 October 1916, Page 1 RUSSELL.- At Kuala Lumpur, on the 15th inst to Mr. and Mrs. P.C. Russell, a daughter.

1916 THE FEDERAL DISPENSARY, LTD., Wholesale and Retail Chemists and Druggists, Corner Yap Ah Loy and High Streets, Kuala Lumpur. Telegraphic Address—“Federal.” A. B. C. Code, 5th edition. Telephone No. 102 Klang Branch—48 & 50, Main Street. Telephone No. 46 Malacca Branch—Malacca General Stores, Ltd., 148 & 149, First Cross Street, and 1 to 5, Jonker Strret. Telephone No. 27. Directors: Loke Chow Kit Hon. Mr. W. F. Nutt P. C. Russell Tong Wing Wai General Manager and Secretary E. O. James Assistant manager H. L. Johnson Manager of Klang Branch D. McGregor Manager of Malacca Branch J. Sinclair Accountant Choo Geok Lin Cashier Ng Kong Yong Agencies Webley & Scott Kodak, Limited. W. Jeffrey & Sons, Birmingham Small Arms Co.Singapore & Straits Directory 1916.

Russell and Berry Architects and Civil Engineers, 6, Old Market Square, Kuala Lumpur Telegraphic Address:-“Plans.” A. B. C. Code, 5th edition Telephone No. 181 Partner Philip C. Russell Do. H. C. Atkin-Berry P. A. S. I. Draftsman S. E. Bux Agents Swan & Maclaren, Singapore. Singapore & Straits Directory 1917.

Russell, Philip C., partner, Russell & Berry, Loke Yew Buildings, Kuala Lumpur. Singapore & Straits Directory 1917.

The Straits Times 3 March 1917 page 8 ” The Malay Mail learns that from yesterday the firm of Russell and Berry, architects, has been acquired by Messrs. Swan and Maclaren who will carry on the business under their own name. Mr P .C. Russell has purchased a partnership in the latter firm and is taking up his residence in Singapore, but a portion of his time will be spent at Kuala Lumpur. Mr A. H. Alston has temporarily taken charge of the Kuala Lumpur office.”

The Singapore Free Press and Mercantile Advertiser Monday, 5 March 1917, Page 10
 From Friday the firm of Russell and Berry, architects, has been acquired by Messrs. Swan and Maclaren who will carry on the business under their own name. Mr. P. C. Russell has purchased a partnership in the latter firm and left today to take up his residence in Singapore, but we understand a portion of his time will be spent here. Mr. A. H. Alston has temporarily taken charge of the Kuala Lumpur Office.

The Straits Times 26 June 1918 page 10 "Death of Mr D. G. Campbell. A valuable official with Long service. It was with deep sorrow…..General advisor to the Government of Johore….Among others present at the cemetery were: P. C. Russell.”

The Singapore Free Press and Mercantile Advertiser (1884-1942), 10 April 1919, Page 233 THE HAPPY BAND OF PILGRIMS. MARAMA SAILS TO MORROW. Full Passenger List. Any prospective passenger who boarded the Marama when she first came here going on board now would not fail to recognize the ship, for she is a very fine vessel, but would be considerably astonished at the way in which the comforts of passengers have been provided for, thanks to the sympathetic energy and willingness of Mr. Buckland, the P. and O. Agent here, and the Commander, who have done everything in their power to make the ship a comfortable as one for the journey as possible. Many of the alterations will appeal to passengers when they get on board and have settled down, but a most casual inspection shows the extent of dining room space which is now comprised in two fine saloons sitting 260 at a time. Dinner, it is understood, will be in two relays but breakfast and tiffin will probably be most conveniently served as running meals between certain hours. Apart form the meal arrangement which pass away so much time on a long journey the needs of the passengers are catered for now by a fine music saloon and an excellent smoking room whilst the ship’s library contains not far short of a thousand well selected and recent books. The children, who will form so large a part of the ship’s complement, have a spacious and airy playroom for their use with comfort and safety arrangements which will appeal to mothers and nurses, whilst there is also provided a good ironing room for the use of amahs, together with special accommodation for preparing their own and children’s meals. The ship’s laundry, although it may not be capable of coping with the heavy passenger requirements, will probably be made available as far as the ships executive can do so for assisting, particularly in matters of family washing. Photographers will find a really good darkroom for their use and there are other conveniences which will be appreciated as they are found out in course of the voyage. Exceptional efforts have been made to meet the requirements of the large family which the ship will carry home, and it will be matter for surprise if there is not a very hearty expression of thanks given to the Commander and his Staff when the ship arrives in London. The total passenger list is 577 and the ship hopes to get away at ten o’ clock on Tuesday (to morrow) morning calling thereafter at Port Swettenham, where it is understood the “pilgrimage” train will disgorge its F M S contingent at the wharf, a sight which should bring about considerable use of the photographic darkroom, and after that Penang and so homeward. The following is a list of passengers which the Marama will take away from Malaya. …, J. Russell, P C Russell and infant ..

The Straits Times 26 February 1920, page 6 “Messrs H.B. Baker and P.C. Russell leave Singapore today for London by the Rlpenor today”

1921 Swan & Maclaren Civil Engineers, Architects & Surveyors Straits Trading Buildings, Kuala Lumpur. Head Office—Battery Road, Singapore. Telegrams—“Framboise, Kuala Lumpur.” A. B. C. Code, 5th edition. Telephone No. 181 Partner H. Robinson Do. P. C. Russell Do H. C. Atkin Berry Clerk of Works R. Vass Draughtsman S. E. Bux. Singapore & Straits Directory 1921.

The Straits Times 24 January 1921 page 10 “Kuantan R. Syndicate. Directors Outline Financial Policy. There were present at the annual meeting of the Kuantan Rubber Syndicate at Messrs. Barker and Co. on Saturday, Messrs J W Boyd Walker in the chair, H Robinson, director, Hon Mr W Lowther Kemp and Mr P. C. Russell ( shareholders)…The chairman said…block B.. replanted.. labour forces inadequate… during the year survey of estate carried out…funds report.. and accounts”

The Straits Times 31 January 1921, page 10 Glenealy Plantations Alternative Day Tapping as a Permanency. The annual general meeting of Glenealy Plantations Ltd., was held at Gresham House on Saturday. Mr. H. Robinson presided, and the others present were Messrs. O.J.C. Hope, J. Ward, H Loyd Cowdy and P.C. Russell.” (Meeting about profits from rubber)

The Straits Times 12 March 1921 page 10 “Sungei Gau Tin Mining Co. The report of the directors… for year ended Dec 31 1920 shows a loss of $15,039.69…..decline in price of tin……shut down the mill….The board now consists of Mr Douglas J Ward, Mr P C Russell and Mr Choa Eng Wan….”

The Straits Times 12 March 1921 page 10 “Children’s Aid society Sixth List of Subscriptions Collected by Mrs Ward P. C. Russell.. $100”

The Straits Times 6 July 1921 page 8“RUSSELL- On July 5, 1921, to Mr. and Mrs P. C. Russell, Dalvey Road, Singapore, a son.”

Malay Mail 2 August 1921 page 8 Mr. P. C. Russell, who underwent an operation for peritonitis some two months ago, has now sufficiently recovered to be discharged form the General Hospital, Singapore. He is making a trip to Australia by the S.S. Marella.

The Straits Times, 9 November 1921, page 8 “Mr H. Robinson of Messrs. Swan and Maclaren, has returned from leave with Mrs. Robinson. His return was rather earlier than expected owing to the indisposition of his partner Mr. P C Russell, who has had to proceed home.”

Singapore Free Press and Mercantile Advertiser 15 December 1921 p.6 Messrs. Robinson and Atkin Berry, of Messrs. Swan and Maclaren, arrived in Penang on Monday from Singapore on a tour of inspection of the new buildings their firm has been engaged for sometime past in erecting in this Settlement, including the Sungei Patani branch of the Hongkong and Shanghai Bank, now nearing completion, the new premises of the Cold Storage Company, the new 3-storey building for United Engineers, Ltd., in Bishop Street, and the quarters for the Staff of the H. and S. Bank in Western Road.

The Malay Mail, Wednesday, December 28, 1921, p.9 OBITUARY MR P.C. RUSSELL We greatly regret to learn of the death of Mr. Philip Russell, formerly of Kuala Lumpur and more recently of Singapore, which took place on Dec 22nd at Wentworth Falls, New South Wales. Mr Russell was operated on for appendicitis in May last, and later went to Australia to recruit his health. Unfortunately an affection of the throat supervened, and he was unable as had been hoped to proceed to Switzerland. Mr. Russell was the third son of Mr. John Russell, the former head of the F.M.S. Government printing office, and brother of Messrs. G.D., J.A., D.O., and R.C. Russell all of whom have been or are very prominent in the life of Kuala Lumpur. Mr. Philip’s profession was that of architect, and he practised here for some years before joining Messrs Swan and Maclaren in Singapore as a partner. Mr. Russell although of a retiring nature, had a great many friends in Selangor by whom his premature death will be deeply regretted. Sincerest sympathy will be extended to his widow and to the members of his family.

The Straits Times 29 December 1921 page 9 "The late Mr P.C. Russell. We have briefly recorded the death of Mr .Philip C. Russell, formerly of Kuala Lumpur and more recently of Singapore, which took place on December 22nd at Wentworth Falls, New South Wales. According to the Malay Mail Mr. Russell was operated on for appendicitis in May last, and later went to Australia to recruit his health. Unfortunately an affection of the throat supervened, and he was unable as had been hoped to proceed to Switzerland. Mr. Russell was the third son of Mr. John Russell, the former head of the FMS Government printing office, and brother of Messrs. G.D., J.A., D.O., and R.C. Russell all of whom have been or are very prominent in the life of Kuala Lumpur. Mr. Philip’s profession was that of architect, and he practised here for some years before joining Messrs Swan and Maclaren in Singapore as a partner.”

Letter from Drew and Napier to The British Resident

Drew and Napier, Advocates, Solicitors and Notaries Public. M.J. Upcott. A.P. Robinson, R. Williamson Tel. "Drew, Singapore". A.B.C., Western Union McNeill's and Bentley's Codes 10, Collyer Quay Singapore 11th 0ct. 1922 APR/CRH Sir, P.C.Russell decd. We have the honour to ask under section 76 of the Stamp Enactment 1897 for the reversion of a decision of the Collector of Stamp Duties made on the affidavit for Collector of Stamps in this matter. The affidavit and the balance sheet on which the question arises is sent herewith. 2 The point under discussion is whether the share of the deceased in Messrs Swan & Maclaren’s assets in Selangor is $11,824-80 or $17,425-43. The deceased lived in Singapore and had a 3/l0ths share in the firm. 3 The $11,824-80 is 3/l0ths of the sum of $39,416-01 the amount of the firm’s assets actually situate in Selangor (see assets side of balance sheet). 4 The $17,425-43 is the sum shown on the liabilities side as due to the deceased in respect of assets attributable to the Kuala Lumpur Branch and the Collector claims that this sum represents the interest of the deceased in the Kuala Lumpur Branch and that duty is payable thereon. 5. Duty is payable on "the estate and effects la respect of which "the grant is applied for" (Section 27 of the Stamp Enactment). A Grant of Administration is being applied for in respect of the estate and effects of the deceased situate in Selangor. The only assets of the firm of Messrs Swan & Maclaren situate in Selangor are those valued at $39,416-01 shown in the assets side of the Balance Sheet, 3/10ths of which make the $11,824-80. The assets representing the difference between $11,884-80 and $17,425-43 are, as the Balance Sheet shows, situate is Singapore or Penang: estate duty on that difference has already been paid in the Colony because it was situate there. The firm is one, but separate accounts are kept to show how each branch is doing: thereby $17,425-43 is shown as attributable to Kuala Lumpur business, of which the excess over and above $11,884-80 has been withdrawn from Selangor and is therefore as free from Selangor estate duty as are the deceased's profits withdrawn from Selangor ($9211-77). 6. We understand the Collector to argue that Mr. Berry, a surviving partner, has overdrawn his share in the Kuala Lumpur Branch’s Assets or profits by $10,081-40 and that this sum is equivalent to a loan to him and would otherwise be represented in Selangor by cash or some other asset. The answer to that is: - (1) That even if a partner can owe his firm money he cannot owe money to part of it (e.g. a branch) and that the Balance Sheet shows that the firm owes Mr. Berry $42,792-50. Such an overdrawal, if it existed, would merely mean that Mr. Berry owed the money to his partners and not to the firm i.e. to two persons living in Singapore (2). That duty is not payable on assets which would, in other circumstances, be in Selangor but on assets that are in fact there. Even admitting this argument, duty would be payable only on 3/l0ths of $10,081-40 which is much less than the difference between $11,824-80 and $17,425-43. 7. On the Collector's view, if it were Mr. Berry who was the deceased partner, no duty would be payable, for the deceased partner's share in the Kuala Lumpur assets would be nil but that would be an untenable contention. What happened in fact is that on a distribution of profits of the whole firm, Mr. Berry drew from the Kuala Lumpur assets in order to save a remittance from Singapore - an internal arrangement of the firm's which, we submit, cannot give rise to a claim for duty any more than could the distribution of the whole of the Selangor profits or assets prior to the deceased's death. We hare the honour to ask for your review of the matter. We have the honour to be. Sir, Your obedient servants, The British Resident Selangor

Document in the National Archives of Malaysia. 4127/22

Document

4127/22 The estate and effects of the deceased comprise inter alia a 3/10 share of the Kuala Lumpur branch of Swan and Maclaren. 2. The valuation of this branch is ascertainable from the audited balance sheet submitted in the affidavit for the Collector. This balance sheet (including the auditors’ certificate) is peculiarly drawn up but is nevertheless quite clear. It shows the assets and liabilities attributable to each branch and in so far as the firm is a partnership it shows the assets and liabilities of each partner in respect of each branch. (A balance sheet of a partnership prepared on the death of a partner should show the value of goodwill: this is omitted from the balance sheet and is separately valued in Statement "B" in the affidavit.) 3. The balance sheet, on the face of it, shows that $17, 425.43 is the net asset of the deceased in the Kuala Lumpur branch of the firm. 4. I hold that money taken from the Kuala Lumpur till is money due to the Kuala Lumpur branch, and that the "drawings of each partner are not "profits withdrawn" but temporary loans in respect of which the drawer becomes a debtor until accounts are taken, and that the loans are part of the firm's assets, and normally the balance sheet would have appeared as follows: — Kuala Lumpur Branch.


Capital

 

 

Investments

 

10600.00

H. Robinson

27360.92

 

Instruments

 

441.44

P.C.Russell

14924.14

 

Debtors (Drawings)

 

 

H.C.Atkin Berry

4462.07

46747.13

H. Robinson

16888.23

 

Sundry Creditors

 

125.35

P.C. Russell

9211.77

 

Salary- H.C. Atkin Berry

 

4200.00

H.C. Atkin Berry

24600.00

50700.00

 

 

51072.48

Cash Hong kong  & Sh Bank

28335.24

 

Excess of assets over liabilities

 

39043.53

In hand

39.35

28374.57

 

 

$90116.01

 

 

$90116.01

and the deceased share is calculated as follows: -

Capital

 

14,924.14

3/10ths of excess

39043.53

11,713.06

 

Total

26,657.20

Less Drawings

 

9,211.77

Net assets

 

17,425.43 as appears on balance sheet.

(2). 5. These assets are situate in Selangor. The difference between $17,425.43 and $11,824.80 cannot be situate in Singapore, nor is it in fact shown anywhere in the balance sheet. . Had it been withdrawn it would have gone to augment the deceased's drawings $9,211.77 and appeared as drawings in the balance sheet. 6. The petitioner appears to have only partially grasped my view in his para. 6. Not only Mr. Berry's but all the partners' drawings must be reason why a partner cannot owe money to a branch of a firm. If Mr. Berry's overdrawal is not an overdrawal but a dummy figure introduced "to have a remittance from Singapore", then the balance sheet states what is not correct and stands condemned. But the balance sheet is to be accepted as presented. signed ?harman 21.10.22

Document in the National Archives of Malaysia. 4127/22

Letter from Secretary to Resident to Freeman and Madge

(copy) It is requested that the following number be quoted in the reply to this letter No. (3) in 4127/1922. OFFICE OF THE SECRETARY TO RESIDENT, SELANGOR. Kuala Lumpur, 8th November 1922 Gentlemen, In reply to your letter of the 18th October, 1922 forwarding a letter addressed to the Hon'ble the British Resident by Messrs. Drew and Napier on the subject of the duty payable on the estate of P.C. Russell deceased, I am directed to inform you that the Hon'ble the British Resident is advised that in Singapore the Administrator paid duty on the deceased's share of $76,725.01 as shewn on the A side of the Balance Sheet less his Kuala Lumpur share and that in deducting the Kuala Lumpur share the Administrator did not deduct the amount shown on the A side but deducted 3/10ths of the Kuala Lumpur assets as shewn on the B side of the Balance Sheet from which it would appear that there may have been an over-payment of duty in the Colony. I am to say that having considered the case the Hon'ble the British Resident cannot see his way, under section 76, to reverse, alter or -modify the Selangor Collector's decision. 3. If there has been an over-payment in the Colony, the Administrator will, no doubt, take steps to claim a refund from the colony. I have the honour to be, Gentlemen, Your obedient servant, Sd. E.W.N. Wyatt, Secretary to Resident, Selangor. Messrs. Freeman & Madge, Kuala Lumpur. 2 Document in the National Archives of Malaysia. 4127/22

Letter from Drew and Napier to British Resident.

Drew and Napier, Advocates, Solicitors and Notaries Public. M.J. Upcott. A.P. Robinson, R. Williamson Tel. "Drew, Singapore". A.B.C., Western Union McNeill's and Bentley's Codes 10, Collyer Quay Singapore 17th Nov. 1922 APR/CRH Sir, P.C.Russell decd. We have the honour to refer to your letter of the 8th inst (in 4127/22) conveying to Messrs. Freeman & Madge your (decision on our letter to you of the 18th October. The Stamp Ordinance does not permit of the Administrator carrying the matter any further and this is our reason for approaching you again and asking you to consider the following: - The reason given for your decision is that duty was paid in the Colony on $76,725-01 less 3/10ths ($11,824-80) of the Kuala Lumpur assets as shown on the "B” side of the Balance Sheet. The reason that duty was so payable in the Colony is that the whole of the $76,785-01 (except $11,824-80 situate in Kuala Lumpur) was situate in the Colony and the same reason prevents, as we submit, a claim for duty in Selangor on any part of the deceased's interest in his firm except the $11,824-80 situate in Selangor. We have discussed the matter with the Commissioner of Stamps here and he declines to accede to the contention that duty has been overpaid on this head, his reason being that the whole $76,785-01 (except the $11,824-80) is in the Colony and must bear duty (2) owing to its local situation. In our view, he is right. If we considered he were wrong we would take the matter up with him and not trouble you with it any further. It is a matter of indifference to the Administrator in what country he pays duty on any one asset but he is bound to do his utmost to resist a claim to duty on the same asset in two countries: and the inequity of that is our excuse for asking you to reconsider your decision. We have the honour to be, Sir, your obedient servants, Signed ? The British Resident, SELANGOR Document in the National Archives of Malaysia. 4127/22

Letter from Secretary to Resident to Freeman and Madge. Re Estate of P C Russell deceased Stamp duty on.

5 in 4127-22 Kuala Lumpur, 27 November 1922 Gentlemen, In answer to your letter dated 20th November, forwarding a letter from Messrs Drew and Napier on the subject of duty payable on the estate of the late P.C. Russell I am directed to inform you that the Hon’ble the British Resident is unable to vary the decision already given. Had the administrator paid in Singapore on 3/10th of the Singapore assets as shown on the ‘B’ side of the balance sheet, the contention of Messrs. Drew and Napier would have been intelligible, but it would appear that the administrator did not do so. I have the honour to be, Gentlemen, Your obedient servant, signed? Secretary to the Resident, Selangor. Messrs. Freeman and Madge, 54, Klyne Street, Kuala Lumpur. Document in the National Archives of Malaysia. 4127/22

Letter from Estate Duty Office to Resident.

Sel 1375/23 Estate Duty Office, Kuala Lumpur, 10th March 1923 Probate No.127/22 Sir, Estate of P.C.Russell, deceased. Refund of estate duty overpaid. I have the honour to ask that sanction be given for, the refund of $218.20 on account of estate duty overpaid On 22.11.22, in respect of the above estate, as follows: - Value of estate as now ascertained. Less amount invested in the War Loans Investment Trust of Malaya (which is exempt from estate duty) $86,164.63 Value of estate chargeable with duty 10,000.00 $76,164.63 Duty paid on $80,564, the value of estate as declared in the original affidavit $4028.20 less duty payable of $76,164.63 at 5 per cent 3810.00 Excess duty paid. $218.20 2. I attach a voucher for $128.20 in favour of Messrs. Freeman and Madge, Solicitors to the administrator of the estate. I have the honour to be, Sir, Your obedient servant, ? Harman Collector of Stamps, Selangor. The Secretary to Resident, Selangor. Document in the National Archives of Malaysia. 1375/23

The Straits Times, 29 January 1923, page 9 A CURIOUS ARRANGEMENT Plans in Exchange for Sartorial Requirements. Messrs Swan and Maclaren, the well known local architects, brought an action in the Civil District Court, on Friday against Messrs. Ahmed din Brothers, of Tanglin, to recover costs of a passed plan for a motor garage. The plaintiffs were represented by Mr. Smith, of Messrs. Donaldson and Burkinshaw, while the defendants were represented by Mr. Shelly-Thompson. The plaintiffs stated that several sketch plans had been prepared, for which an account had been rendered, and that although a letter and the account were presented for the passed plans, payment of them was refused. Mr. Shelley-Thompson for the defence, stated that some time ago a Mr. Russell, who was said to be a partner of the firm of Messrs. Swan and Maclaren, called to see the defendants and suggested that if the defendants would give them work he, in turn, would get his clothing from the defendants. Mr. Russell ordered clothes to the extent of $108. At a later date defendants demanded payment from Mr. Russell, who sent them a cheque for $33 and the firm’s receipt for $75 being the cost of the sketch plans. His honour remarked that it was a strange arrangement but the evidence went to show that it was a correct one as far as the defendants were made aware though the plaintiffs may have known nothing of the arrangement, and he therefore gave judgement for the defendants.

The Straits Times, 11 September 1936, page 10 MR. HARRY ROBINSON. News of the death at Home on Aug. 18 of Mr. Harry Robinson, former partner of the firm of Malayan Architects, Swan and Maclaren, has been received with regret in Singapore, where he was well known figure. Mr. Robinson first came to Malaya to the Government Survey Department. He joined the firm of Swan and Maclaren about 1910 when the late Mr. Watkins was the head, and was senior partner from 1917 to 1924, when he retired. He took and active part in the life of Singapore and was at different times a member of several public bodies.

The Straits Times 7 March 1937 page 9 "Mainly about Malayans By the onlooker. Loke Yew’s friends. The twentieth anniversary of the death of Loke Yew, the great Selangor Chinese pioneer, calls to mind the fact that a number of Europeans were associated with him in his business enterprises….. the late P. C. Russell…..”