Davies has considered Dora's letter of November 22, regarding rates and income tax, and lays out the position for BR. Dora has requested that BR respond to this letter to Mr. Buckland, which Davies has done. A postscript says that "since writing the above I have received Mr. Buckland's letter of the 5th instant to you and a copy of your reply. I gather that you cannot give me any details of your previous payments of rates and therefore it seems to me that the best and most direct way of getting information is for me to write to the respective rating authorities. Do you agree?"

BR has noted at the top of p. 1: "Please return after noting contents BR". BR's recipient is unknown.