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^Memorandum as to the Condition of Title to the Nanteos Estate. "NLW Castle Hill MS. 1039. ^Opinion on the disposition of the Nanteos Estate, March 1891, (Box 2). aThe land realised rl3,545, a figure which would have been exceeded had the farm buildings been in a better state of repair. (0. Daniel, Auctioneer to H. J. Cobb, 5 April, 1892). Some indication of the poor condition of the farms and cottages on the estate is provided by the frequency with which the Sanitary Authority invoked the Public Health Act of 1875 and ordered the provision of adequate ventialtion in houses owned by Nanteos. (Sanitary Authority Paper, 29 September, 1903.) James Hughes, sanitary inspector for the Aberystwyth Rural District Council, often wrote to the estate office concerning the conditions which many tenants were forced to tolerate. In 1902 he noted that Gorsfach was in the same unsatisfactory condition as at his prvious visit, while, "the old cottages where Walters lives (has) mud floors in big holes enough to bury a dog in them". (James Hughes to Sylvanus Lewis, 4 May, 1902), (Box 4). MJ. E.James to H.J. Cobb, 14 January, 1897 H.J. Cobb to Sylvanus Lewis, 19 December, 1902 (Box 4). 53H. J. Cobb to E. A. L. Powell, 25 July, 1905, (Box 4). "Having decided to resettle early in the year, it was important for the Powells and their legal advisors to ensure that the resettlement was completed before the 1909 Finance Bill was passed by the House of Commons. In the Budget speech it had been proposed to increase both estate duty and stamp duty upon conveyances. In the case of Nanteos, this would have imposed and extra £ 4,000 in addition to the present liability for estate duty upon the death of W. B. Powell, MR. G. Smith, Davies and Co., Solicitors, Aberystwyth to Mrs. E. A. L. Powell, i6July, 1917, (Box 2), MThe same to E. A. L. Powell, 31 July, 1912, (Box 4), Mrs. E. A. L. Powell, 4 December, 1912. (Box 2), E. A. L. Powell, 2 November, 1914, (Box 4). 67See R. J. Coyler, The Pryse Family of Gogerddan and the decline of a great estate, Welsh History Review, 9, 1979 pp 407-431. "Will ofE. A. L. Powell, 20 May, 1924 (Box 21). ^After this paper had been read to the Society, the President, Captain John Hext Lewes, briefly related certain aspects of the history of the estate since 1930. Captain Hext Lewis subsequently forwar- ded an extended transcript of his remarks to the author and a copy of this has been placed in the Nanteos Collection in the National Library of Wales.