Referee's report by Edward Arthur Milne, on a paper 'The stellar coefficients of absorption and opacity' by Subrahmanyan Chandrasekhar Sectional Committee: Mathematics Recommended for publication in the 'Proceedings of the Royal Society of London'. The paper is clearly written and well expressed. [Published in the 'Proceedings of the Royal Society of London' A, 1931] Endorsed on verso as received 6 June 1931. [June 1931]