This file contains correspondence between the Timber Controller and W.A. Mackintosh, Department of Finance, about the value of wood and lumber. A letter dated October 9, 1940 from the Timber Controller demonstrates what was seen as the centrality of lumber in Canadian wartime industry: “Wood is one of the great natural resources of Canada, produced, worked and erected throughout Canada by a class of workers who are not so likely as the steel workers to be absorbed in war industry or to establish higher wages and more onerous and restricted working conditions. A large proportion of them live outside the larger centre of population. The supply of raw material is ample. There is little or no foreign exchange content in the completed article ...”