Letter (claim) from T. Knox-Shaw, Cambridge University Treasurer, to the War Damage Commission, 30th October 1941

UNIVERSITY OF CAMBRIDGE FINANCIAL BOARD
University Offices, the Old Schools, Cambridge
Telephone Cambridge 5445 (four lines) Treasurer T. Knox-Shaw, M.C., M.A.
Assistant Treasurer C.R.Macdonald, M.A., LL.B., A.C.A.

References: W.D.C.598/1941, 41/6757

Sir,

I wish to thank you for your letter of 16 October with reference to the Cambridge University Press.

Since the University is unable to accept the decision of the Commissioners of Inland Revenue, I have been instructed to apply to the War Damage Commission to have the question determined by them.

I am accordingly enclosing a copy of the statement which has been sent to the Secretary of the Commission.

I am, Sir,

Your obedient servant

T Knox-Shaw

The Secretary,
Inland Revenue,
Imperial Hotel, Llandudno.

The University of Cambridge is incorporated by 13 Eliz. Cap 29 with perpetual succession by the name of the "Chancellor, Masters and Scholars of the University" and has power for the encouragement of learning, the maintenance of good order and discipline in the management of its affairs, to enact ordinances and to issue orders.

By the Statutes of the University it is provided that:

There shall be in the University... the Press Syndicate, which will exercise such functions in respect of the management of the University Press as may be assigned to it by Ordinance.
(Statute AV(1).)

The University Press shall be managed by a Syndicate consisting of the Vice-Chancellor, the Treasurer, and fourteen members of the Senate elected by Grace.

The printing and publishing work of the University Press falls under the following heads (the particular figures quoted being taken from the accounts for the year 1939):

(1) Sales of Books, JNournals, Bibles and Prayer-Books published by the Universit Press. 78.5%

(2) Printing for the University of Cambridge. 5.9%

(3) Printing for Colleges, Schools and Examining Bodies. 4.9%

(4) Printing of Journals for Learned Societies. 3.8%

(5) Printing for British & Foreign Bible Society. 1.2%

Totalled = 94.3%

(6) Printing for other clients (mostly of a learned or official character). 5.7%

Totalled = 100%

The books in category (1) above are divided into three classes (see Catalogue, of which a copy is enclosed):

(a) Educational books which may reasonably be expected to make a profit.

(b) Books of a scholarly quality which may nevertheless be expected to cover their expenses in course of time.

(c) Books of a learned and specialist character which will certainly involve financial loss.

The Syndics recognise that it is one of the their primary functions to disseminate the results of learning and research by the publication of books which come under (b) and (c). On the other hand, with the exception of a Treasury annuity of £500 per annum in commutation of an ancient privilege of almanac printing, the Press has no endowments and consequently the ability of the Syndics to finance the publication of unremunerative works of learning depends upon the successful publication of text-books which come under (a) above. The Treasury annuity of £500 per annum is regularly devoted to the publication of unremunerative works of learning, but represents, in fact, only a small portion of the money so expended.

Any profits made by the University Press are solely the property of the Chancellor, Masters and Scholars of the University.

The buildings in which the work of the Press is conducted are at present allocated to the Press Syndicate, but it is within the University's power at any time to use these buildings for any other University purpose (a portion of the building was, in fact, used for nearly 100 years, and until quite recently, as the University Registry).

It is therefore claimed, under Section 39 of the War Damage Act 1941, that a proprietary interest in the land in question is held for the charitable purpose defined under Sub-Section (2)(d) of Section 39, namely, the advancement of education, learning, science or research; that, as has been shown above, the use of the land is solely for, or in connection with, the carrying on of the said charitable purpose; and consequently that the Commissioners of Inland Revenue should give such relief to the University of Cambridge as is necessary to reduce the University's net liability to one-third.

T. Knox-Shaw
Treasurer

30th October, 1941.