Normand's quite correct. The edge retention on modern saw sharpening taper files are still shite compared to those that were much earlier made.
The "W" on the advertising label (far right box) indicates those files were manufactured for Nicholson, by the Wiltshire File Co, Australia. An excellent quality saw sharpening file.
McPherson's Pty. Ltd. 1980: The company acquires Wiltshire File Company as part of its entry into the housewares sector.