Correspondents include: Charles Hardisty [HM Customs and Excise] (2); John Davidson [Conservative Party Chairman]; Sir Francis Floud [Chairman, Board of Customs and Excise] (9); Attorney-General, Sir Douglas Hogg [later 1st Lord Hailsham]; Sir Ernest Gowers [Chairman of the Board of Inland Revenue]; bookmakers' representatives, including Ladbroke and Company (4), the Northern Bookmakers' and Backers' Protection Association (2), the National Sporting League, and the Betting Duty Reform Association; Sir Horace Hamilton [Permanent Secretary, Board of Trade]; James Grigg [Principal Private Secretary to the Chancellor of the Exchequer] (5); Donald Fergusson [Private Secretary to the Chancellor of the Exchequer] (4); Frank Stewart, Scottish Office; Sir Kenneth Murchison [Parliamentary Private Secretary to George Tryon, Minister of Pensions].Also includes: press cuttings; photographs of altered bookmakers' accounts.Subjects covered by the file include: the unpopularity of the tax with racecourse bookmakers and its effect on the government; duty on cash bets; diminution of bookmakers' profits; the bookmakers' scheme for graduated licences; bad debts; possible changes to the duty, including a tax on winnings, reducing the rates, and increasing licence fees; bookmakers' deputations to the Treasury; prosecutions for cash betting by post in Scotland; betting duty evasion; details of revenue.