Correspondents include: Sir Francis Floud [Chairman, Board of Customs and Excise] (5); Walter Guinness [later 1st Lord Moyne, Minister of Agriculture and Fisheries]; Alfred Hurst [Treasury] (2); 1st Lord Weir.Also includes copy letters and minutes from WSC to some of those mentioned above and to Sir Warren Fisher [Permanent Secretary, Treasury]; cutting from the Times.Subjects covered by the file include: taxing foreign liquid fuel; the distribution of the burden between different classes of consumers; reducing the burden on industrial and trade purposes; discussion of the form of the duty; reducing motor licence duties; use of paraffin in agriculture; details of petroleum products, the amount of oil retained from imported products, and petrol prices.