Includes memoranda, letters, minutes and notes by WSC and: Alfred Hurst [Principal Assistant Secretary, Treasury]; President of the Board of Trade, Sir Philip Cunliffe-Lister [earlier Sir Philip Lloyd-Greame, later 1st Lord Swinton] (2); Secretary of State for Scotland, Sir John Gilmour; Secretary of State for the Dominions, Leo Amery; David Monteath [Private Secretary to the Secretary of State for India]; Secretary of State for War, Sir Laming Worthington-Evans; Neville Chamberlain, Minister of Health, on his disagreement with WSC; James Grigg [Principal Private Secretary to the Chancellor of the Exchequer]; William Brown [Private Secretary to the President of the Board of Trade]; Harold MacMillan MP [later 1st Lord Stockton]; Sir Thomas Davies MP.Also includes: reports of the departmental committee, and the sub-committee on Scottish rating relief; conclusions of the 4th and 5th meetings of the Cabinet policy committee; other Cabinet papers.Other matters concerning the scheme covered by the file include: comments in the Liberal yellow book; railway rates; the proposed time table; retention by local authorities of the fixed rate; the proposed exemption of new industrial property from rates; the fixed rate on industrial subjects and the rating of agricultural subjects in Scotland.