|Description||Correspondence between Winston Churchill and Neville Chamberlain dated 1928. Letters from Phillip Cunliffe-Lister [Lister, Philip Cunliffe- (1884-1972) 1st Earl of Swinton, politician], Douglas Veale [Veale, Sir Douglas (1891-1973), Knight, registrar of Oxford University] and W. A. Robinson [Robinson, Sir William Arthur (1874-1950) Civil Servant] are also included.|
The letters all relate to Churchill's scheme for reducing rates to industry and continues on from the correspondence in 1927 relating to the scheme (see NC7/9/20-29).
The file contains the following items:
/20: Note from Cunliffe-Lister to Chamberlain, 3 January. Note returning Chamberlain's 'penetrating criticism' of Churchill's rating scheme.
/21: Two notes (written in pencil on 10 Downing Street headed paper, possibly sent in Cabinet meeting?) with a press cutting (the press cutting is dated 31 January 1928, the notes are not dated). One of the notes appears to be written by Chamberlain to William Bridgeman asking about reasons for the resignation of Lord Robert Cecil reported in a letter from Herbert Samuel published in the Times. The other note appears to be the reply, saying Cecil told him that he 'resigned really because he thought that Winston [Churchill], Balfour and Birkenhead were determined to prevent agreement & because Austen [Chamberlain] made no protest against Winston's remarks in the Cabinet'.
/22: Letter from Churchill to Chamberlain, 13 March. Says that he is 'not only concerned but startled by the air of wh[ich] you seemed to me to show yesterday morning' [following a committee meeting at which Chamberlain defended his scheme for poor law reform]; says that if Chamberlain imposed a veto Churchill would have to withdraw his scheme, expresses disappointment at Chamberlain's lack of support for Churchill's scheme; says he must review the finances of his scheme; and suggests they meet to discuss the matter. See also NC18/1/605 (a letter from Neville to his sister Hilda) which refers to this letter.
/23: Letter from Chamberlain to Churchill, 14 March (unsigned letter, possibly a copy or draft letter?). Discusses the committee meeting on 12 March saying 'the 'air of antagonism'...was forced upon me by your own proceedings' following Churchill's memorandum; says that Churchill had paid little attention to Chamberlain's views if they differed from Churchill's views. See also NC18/1/605 (a letter from Neville to his sister Hilda) which refers to this letter.
/24: Table of 'Estimates of the fluctuation of the total Income Tax Profits of the Heavy and Basic Industries' by Inland Revenue. 22 March.
/25: Letter from Douglas Veale to Chamberlain, 23 March. Regarding Churchill's comments in the House of Commons on subsidy for industry.
/26: Memorandum (printed) by Winston Churchill on rating reform (Cabinet paper reference C.P. 66 (28)). The memorandum comments on a chapter on rating reform in a Liberal Party paper 'Britain's Industrial Future'. March.
/27: Letter from Churchill to Chamberlain, 24 March. Regarding Churchill's scheme of rate relief for industry and the exclusion of railways and public utilities from the scheme.
/28: Letter from W. A. R. [W. A. Robinson] to Chamberlain, 25 April. Regarding Churchill 'quite seriously proposing to start making payments as soon as possible this year' to the railways to reduce rates on selected traffics out of the proceeds of a tax on imported fuel; says Churchill is prepared to give complete exemption on rates for agriculture, land and buildings; says that Grigg is 'seriously alarmed' by this; and hopes that Chamberlain will be able to give 'strenuous resistance' to Churchill's plans.
/29: Letter from Churchill to Chamberlain, 26 April . Wishing Chamberlain success for his speech that afternoon.