Scope and Contents Memorandum by Sir Otto Niemeyer [Controller of Finance, Treasury] to WSC, Chancellor of the Exchequer, commenting on the balance sheet: discussing the effct of reductions in fighting services; estimating higher revenues from the Inland Revenue than forecast; and concluding that the balance sheet is likely to be plus £10-15 millions.Annotated "If the Navy is to be given a blank cheque (which is its demand), Britannia rules the waves is about all there will be left to rule."Typescript signed...

Scope and Contents Copy of a letter from the Chancellor of the Exchequer [WSC] to King George V about his budget proposals. He explains that the budget has two main objectives: to provide security for the wage earning population against misfortune and to encourage the "enterprise of the nation" by remission of income taxes; that the 1925 budget is based on tax revenue of £826 million set against expenditure of £799.5 million; proposals to increase estate duty and taxes on luxury goods and to re-introduce the...

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Copy of a minute from WSC to Sir Richard Hopkins [Chairman of the Board of Inland Revenue] asking his "Committee of Five" to consider a revolutionary scheme to separate coprporate and investment income, treat earned income more favourably, and levy income and super tax on investment income by means of a national register. He ends by summarising the advantages of this scheme and discussing the establishment of the register.Carbon typescript.

Scope and Contents Memorandum from WSC to Sir Otto Niemeyer [Controller of Finance, Treasury] seeking advice about the effect of a reduction or increase in income tax on gilt edged government stock, specifically the correspondence between the rise of the stock and reduction in tax; the impact on consumers of raised taxation; consumption as an indicator of prosperity; and National Debt. He concludes "To sum up, a reduction in taxation is the greatest economic service which a state can render to the population...

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Carbon copy of WSC's proposal for the betting tax.

Scope and Contents Letter from Pembroke Wicks (Conservative and Unionist Central Office, Palace Chambers, Bridge Street, Westminster, [London]) to John Davidson [Parliamentary Secretary, Admiralty] about likely political embarrassment over the Betting Tax, asking him to try and ensure that Sir Horace Hamilton [Chairman, Board of Customs and Excise] has information available for the public, especially that the licenses cannot "operate as a cloak for dishonest bookmakers", and asking for advance copies of the...

Scope and Contents Copy of a letter from Sir Horace Hamilton [Chairman, Board of Customs and Excise] to Sir John Anderson [later 1st Lord Waverley, Permanent Under-Secretary of State, Home Office] about betting duty offences, explaining that WSC would like there to be minimal change in prosecutions and administration of the betting laws following the introduction of the tax, so that cases of illegal betting houses would be prosecuted but government departments will need to work together to establish which...

Scope and Contents Memorandum from WSC to Sir Otto Niemeyer [Controller of Finance, Treasury] marked "Private & Personal To be returned" on subjects including: conversion; the addition of £37 million to the national debt; contrast to the freedom from debt in Germany and France; and WSC's view that the Treasury will be criticised for favouring a 'rentier' class over 'social, moral or manufacturing' interests. He ends by asking Niemeyer to prepare proposals for using forced loans and government bonds as part...

Scope and Contents Copy of a letter from WSC to Stanley Baldwin, Prime Minister, marked "secret and personal" on the need to "dominate events lest we be submerged by them", reflecting on achievements of the government but predicting bleak prospects for the next year as the government has not been successful, his own efforts to reduce expenditure have failed, the Factory and Poor Law Bills and Franchise will not support them, and advising that a constructive measure is needed. He seeks Baldwin's support for...

Scope and Contents Memorandum from WSC to Sir Otto Niemeyer [Controller of Finance, Treasury] on the economic position of Germany and Great Britain and the negative impact of the rigid policy of the Bank of England, high taxation, poor trade and high unemployment. WSC argues that the policy is unsatisfactory on social, industrial and political grounds; that Germany is in a healthier economic state and that the allies may need to reduce the reparations burden on Germany and that misleading conclusions will be...

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Copy of a minute from WSC to Sir Ernest Gowers [Chairman of the Board of Inland Revenue] on opposition amendments to the Finance Bill, seeking figures to show that the majority of the relief will go to the industries where profits are lowest and unemployment is highest.Carbon typescript. Unsigned.

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Handwritten note from ?FG to James Grigg [Principal Private Secretary to the Chancellor of the Exchequer] enclosing typewritten figures on indirect taxes and percentages of total tax revenue from 1913/14- proposed figures for 1929/30 with a note on the figures for sugar, tea, cocoa, coffee and matches.Annotated [by WSC] "Keep."

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Letter from Harold Macmillan [later 1st Lord Stockton] (Chester Square [London]) to [WSC] on WSC's budget which he describes as "an absolutely first-class fighting Budget" and making observations on policies which will support the Conservative election campaign, specifically relief for "publicans and the Bookies", and the removal of tea duty, modernisation and support for industry and the development of markets in the Empire.Signed manuscript.

Scope and Contents Copy of a letter from [Sir] Horace Hamilton [Permanent Secretary, Board of Trade] to [Sir Warren] Fisher [Permanent Secretary, Treasury] about proposals for a development board and for state assistance with trade and industry. He explains that subsidies will not help put British industry on a 'proper economic basis', and would hinder progress, and that the President of the Board of Trade [Sir Philip Cunliffe-Lister, earlier Sir Philip Lloyd-Greame, later Lord Swinton] believes that duties...

Scope and Contents Memorandum and covering note from Sir Patrick Hastings to Prime Minister's [Neville Chamberlain] Private Secretary setting out his proposal for a scheme to "effect a form of compulsory investment in a National Loan without confiscation and . . . without the disadvantage of direct taxation", as devised at the request of [1st] Lord Reading [earlier Sir Rufus Isaacs] and presented to the Cabinet in 1916, but abandoned as a result of opposition by Arthur Henderson [later Lord Rowley, Labour...

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Letter from Sir Patrick Hastings to Prime Minister Neville Chamberlain recalling a scheme he proposed in 1916 for raising money; with notes and copies of correspondence from [Arthur] Rucker, [Principal] Private Secretary to Prime Minster, and [?Christopher] Hankey, [Herbert] Brittain, [Thomas] Padmore, and Sydney Turner of HM Treasury asking if anyone including [1st] Lord Hankey recalls details of the scheme and why it was rejected. [typescript with carbons and manuscript notes].

Scope and Contents From the Series:

The papers cover all Wolff's positions in the Conservative Party: his work in the Research Department, 1965-70; then as Special Adviser to the Government, 1970-74 (the files from this period are the most numerous, containing Government papers); then Director-General of the Party. Particular sequences in the papers include the reports of the Opinion Research Centre, a large number of subject files and files relating to the 1970 General Election, particularly speeches.

Scope and Contents These include vouchers both to the main account, as entered in the Audit Books, and to subsidiary accounts, such as the Spencer account. They also include some vouchers for college estates, notably Willingham. In many cases the vouchers were rolled or bundled together some time after the accounting year in question, resulting in discrepancies of chronology (as, for example in 72 to 74. In most cases vouchers for the brewhouse and the bakehouse, forming bundles within bundles, have been...