Letter from WSC to James Grigg [Chairman, Board of Inland Revenue], on the tax situation of lecturers, arguing that lecturing was an entirely different activity to writing, "the art of delivering a lecture is not literary but histrionic in its character. It is a physical and psychic exertion of which most literary men or journalists would be incapable", concluding that a hypothetical individual would be ill advised to undertake a lecture tour as the receipts would raise the rate of tax on the rest of his income, and he would receive little more than two fifths himself. [Carbon].