Correspondents include: James Grigg [Principal Private Secretary to the Chancellor of the Exchequer]; Harold MacMillan MP [later 1st Lord Stockton]; Sir Ernest Gowers [Chairman of the Board of Inland Revenue]; Gerald Canny, Sir Edward Harrison [Chief Inspector of Taxes], and Cornelius Gregg [Inland Revenue]; Sir Warren Fisher [Permanent Secretary, Treasury] (5); Sir Richard Hopkins [Controller of Finance and Supply Services, Treasury]; Alfred Hurst [Treasury] (4); Neville Chamberlain [Minister of Health] (2); Sir Philip Cunliffe-Lister [earlier Sir Philip Lloyd-Greame, later 1st Lord Swinton, President of the Board of Trade]; Sir Arthur Duckham; 1st Lord Weir (2); Sir Josiah Stamp.Also includes copy of letter from Lord Eustace Percy, President of the Board of Education, circulated to the Cabinet Committee on Unemployment in the Coal Trade; drafts of a memorandum by WSC proposing rating reform; copy letters and minutes from WSC to some of those mentioned above and to Prime Minister Stanley Baldwin and Donald Fergusson [Private Secretary to the Chancellor of the Exchequer].Subjects covered by the file include: the effect of local rates on industry; details of the relief and profits tax; discussion of the effect on the Sinking Fund and local government; details of exemptions; the possible trend of future budgets.