I haven't had a chance to read this yet and I've got to go out but I did have have enough time to find this article that appears worth reading:
San Jose State University
Department of English and Comparative Literature
Eliot's Cats: Serious Play Behind the Playful Seriousness
Paul Douglass. "Eliot's Cats: Serious Play Behind the Playful Seriousness" Children's Literature 11 (1983): 109-24.
This article is brought to you for free and open access by the English and Comparative Literature, Department of at SJSU ScholarWorks. It has been accepted for inclusion in Faculty Publications by an authorized administrator of SJSU ScholarWorks.
I created a tiny URL for the pdf document (but it is a bit slow in loading).
"Eliot's Cats" is available online at: http://tinyurl.com/p47ewqt