File consists of materials relating to the business partnership between W.J. Motz and W.D. Euler as well as materials created and accumulated by Euler. Includes shareholder information, clippings, legal documents, correspondence as well as materials about Euler including a statement regarding his will, and historical articles on Euler and the Record.

Series documents John Walter’s correspondence with William Daum Euler and the Kitchener Daily Record. The correspondence focus on Walter’s request for a public debate with Euler over capitalism and the economy. Other correspondence and newspaper clippings cover the Record’s refusal to publish, in their newspaper, the letters Walter sent about challenging Euler. There are also clippings of Euler's speech which Walter references in his letters.