Correspondents include: James Grigg [Principal Private Secretary to the Chancellor of the Exchequer] (7); Charles Hardisty [HM Customs and Excise]; Sir Francis Floud [Chairman, Board of Customs and Excise] (2); John Davidson [Conservative Party Chairman]; 2nd Lord Hamilton of Dalzell [Jockey Club Steward] (2).Also includes: newspaper cuttings; draft of the Race Course Betting Act 1928; copy of a Cabinet minute.Subjects covered by the file include: the totalisator; details of Jockey Club returns of gate receipts; bookmakers' views; the effect of the tax on the popularity of the Conservative Party; possible alterations to the scheme; tax evasion; dog racing.