Fascinating.
Chess Oddity
George Shoobridge Carr, born the same year as Paul Morphy, was a British mathematician ("Synopsis of Pure Mathematics"). In fact G.S. Carr's uncle, Jabez, did play Morphy as one of eight boards during Morphy's celebrated blindfold simul at Queen's College, Birmingham on Aug. 27, 1858.
Why give up a Rook? 1 h3 Rf4 2 Rxh5.
Rf4 is a pretty clever save, since Black is threatening the same mate as White had. If Rxh5, then ...b6#. That's the reason for the Rook sac on b7 - another clever save.
Of course, the point of the story is that all the players who had been shown the position missed the b6#, seeing only the chance to win a Rook. Perhaps, when positions look too easy, that's the time to look deeper.
from the BCM, March 1907:
A Chess Oddity
The appended position has been sent to us by Mr. George S. Carr, who says that the idea germinated in the course of a game which he played a long time ago, but it has never been published. It has no pretentions to rank as a problem, but it may be classed amongst chess trifles or oddities. Although the elements are exceedingly simple, the position has unique features, and nearly every player to whom Mr. Carr has shewn it has failed at the outset to realise this fact, and blundered accordingly.
When the position was constructed, about thirteen years since, it was sent with the key move P—R 3 (h3), for insertion in the chess column of a celebrated newspaper.
In the "Answers to Correspondents" presently appeared the following :—" In reply to P— R 3 (h3), Black wins the game at once by R X R (Rh5xRh7)."
Mr. Carr demurred to this, and suggested that White after losing his Rook, might, perhaps, save the game by the move P—Kt 6 Mate (b6#)!
In the next "Answers to Correspondents " the Editor said something about "pressure of work" and "a hurried examination," and intimated that the obnoxious thing was better suited for a chess magazine than for a newspaper.