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DIARY

Book 180

April 17 - April 21, 1939

A

Book Page

American Bankers Association
See Banking Legislation
Annenberg, Moe

See Tax Evasion
Appointments and Resignations
Gibbons, Stephen B:

Jesse Jones tells HMJr Walter Cummings has asked him

to locate better-paying job - 4/21/39

180

HMJr consults Crowley - 4/21/39
Appointments and Resignations

403

407

General Counsel:

Paul, Randolph: Magill tells HMJr availability for job

has been rumored - 4/20/39
Automobile Industry
See Business Conditions

317

- -B -

Bab, Herbert J. G. (King's College - Cambridge, England)

White comment on article entitled, "Outline of a

sound economic program for American democracy securing

thirty years of full employment" - 4/17/39

86

Banking Legislation
American Bankers Association: Committee confers with HMJr;

fear hearings on Brown bill at this time will result
in general unsettled discussion - 4/18/39

191

Belgium

See War Conditions

Brown bill
See Banking Legislation

Bullitt, William C.

Robinson, Beverly: HMJr tells Bullitt no Treasury job
available - 4/17/39
Glass, Carter: Bullitt asks HMJr to search Treasury files
for telegram to Wilson prior to signing of Versailles
Treaty, stating that "he had that day promised to give
French and British everything desired in way of loans
and credits for next four months and could not break his
word" - 4/17/39

66

67

Business Conditions

Automobile Industry: Seltzer reports on - 4/17/39

a) Knudsen's request for Treasury endorsement of
Seltzer discussed at 9:30 meeting - 4/17/39
Haas memorandum on situation for week ending - 4/17/39

48,188
116
55

-cCanada

See War Conditions
China

Bullitt approached by Wellington Koo (Chinese Ambassador in

Paris) concerning financial aid to China - 4/18/39

135

-cBook Page

Coast Guard

War Conditions
Customs Service

See War Conditions

-FFinancing, Government

"Government corporations and credit agencies - their past,
present, and future": Haas memorandum - 4/17/39

Finland
See War Conditions

180

78

France

See War Conditions: French Plane Mission

-GGeneral Counsel

See Appointments and Resignations
Germany

See War Conditions
Gibbons, Stephen B.
See Appointments and Resignations

Glass, Carter

See Bullitt, William C.

Government Bond, Security, and Commodity Markets
See War Conditions

Great Britain

See War Conditions

Gray, Carl (former President, Union Pacific Railway)
See War Conditions: Railroads

-HHansen, Alvin H.

Reports on uncertainty of ability to act as Treasury
consultant - 4/18/39
Harris, Basil
Slight difficulty with Customs discussed at 9:30 meeting 4/17/39

118

-IItaly
See War Conditions

143

-LBook Page

Lending Agencies

Lindsay Warren (Congressman, North Carolina) expresses
concern to Hanes that all lending agencies may be
placed under Commerce Department - 4/19/39

180

242

Missouri, State of
Tax Evasion: Milligan, United States Attorney, Kansas City,
confers with Irey and Graves - 4/20/39

320

-M-

Munitions
See War Conditions

-NNicaragua

Welles asks for preliminary conference between State and

Treasury in anticipation of President's official visit -

4/19/39
Navy Department

244

Harris memorandum: consults Navy, finds no coordination of

interests; goes to New York City to find out how Shipping

Control Committee was set up and how General Operating

Committee (which took care of inland railroad transportation)
functioned during World War - 4/20/39

342

-PPaul, Randolph
See Appointments and Resignations

- -RRailroad Administration
See War Conditions

Railroads (inland transportation)
See Harris memorandum - 4/20/39
Revenue Revision

342

Blough-Shoup draft, No. 1, of tax statement - 4/17/39
a) Discussed with Bailie
b) Magill's letter urging that statement be made and

that it be "cast in terms of broad fiscal policies"

Blough draft - 4/19/39

1

16

260

Robinson, Beverly

See Bullitt, William C.

-SSecurity Markets, Protection of
See War Conditions

Spain

Cochran reports Spanish Government wants cotton credit
financed by Export-Import Bank - 4/18/39

a) Cochran informed matter will be considered only
upon regular presentation - 4/19/39

127,218
313

-SStabilization Fund
HMJr and Rayburn discuss pending bill - 4/18/39
HMJr and Bankhead discuss pending bill - 4/18/39

Book

Page

180

195

Statements by HMJr

198

Blough-Shoup draft, Number One, of tax statement to be
made by HMJr before Committee on Ways and Means 4/17/39

a) Discussed with Bailie
b) Magill's letter urging that statement be made and
that it be "cast in terms of broad fiscal
policies"
Blough draft - 4/19/39

1

16

260

-TTax Evasion

Conference; present: HMJr, Hanes, McReynolds, Foley,

Irey, and Helvering - 4/18/39
a) Lansing, Michigan; Harrisburg, Pennsylvania;
Atlantic City, New Jersey; Nashville, Tennessee,
et cetera, to be investigated; narcotics may also
be involved

168

Annenberg, Moe: Progress of case discussed in conference

with Foley and Helvering - 4/18/39

Missouri; State of: Milligan, United States Attorney,
Kansas City, confers with Irey and Graves - 4/20/39

Taxation

174
320

See Revenue Revision

Treasury Bulletin
Bell asks for Congressional authorization; Gaston reports

Treasury has authorization to charge for it which
implies authorization to issue - 4/18/39

166

-VViner, Jacob

Hutchins (President, University of Chicago) approves
assigning Viner to Treasury in event of war - 4/19/39

282

-WWar Conditions

Belgium: Cochran reports Government is in full agreement

regarding consultation provided consideration is given

to the special position of their country - 4/17/39

41

Canada: Butterworth reports Osborne (Bank of England) has

sailed to arrange with Canadian monetary authorities
concerted measures in event of war - 4/18/39
Coast Guard: Harris reports on precautions taken 4/19/39

124
225

-W-

War Conditions - (Continued)
Customs Service: Special functions in event of war:
Graves' memorandum - 4/19/39

Book

Page

180

276

Finland: Minister asks informally concerning loan in
case of war - 4/19/39
French Plane Mission: Glenn Martin, Baltimore, reports
strike situation may delay delivery of planes 4/18/39

a) HMJr asks Secretary Perkins to investigate 4/19/39

Germany: FDR asks State and Treasury to study the stopping
of draft payments, most of which are sent by immigrant

families in United States - 4/19/39
Great Britain: Financial measures to be put into operation

a) Bewley given opportunity to review exchange of
cables - 4/17/39
Jesse Jones consulted about proposed loans against
foreign-held American securities; agrees "Reconstruction
Finance Corporation has power to make loans to a
corporation organized in this country and acting on
behalf of the British Government against British-owned
American securities requisitioned from British
residents" - 4/17/39

a) Justice asked for opinion as to legality 4/18/39

Butterworth reports satisfaction of British Treasury
with progress in negotiations - 4/17/39
Butterworth reports British Treasury policy (although
not stated in documentary form) will be to permit
foreign balances, et cetera, to be withdrawn in orderly
fashion and to extent that circumstances will permit 4/19/39

243

187
292

285

17

33

122
34

237

Justice confers in informal opinion of Treasury counsel

that Reconstruction Finance Corporation can make loans

to a corporation organized in United States *****;

such loans to be secured by British-owned American

securities - 4/20/39.

334

(Actual opinion: page 345)

a) Postponement of cable so that neutrality legislation
may not be prejudiced, as requested by Hull,

discussed by Treasury group - 4/20/39
Italy: FDR asks State and Treasury to study the stopping of
draft payments, most of which are sent by immigrant

families in United States - 4/19/39

Munitions: HMJr again asks Attorney General for opinion 4/19/39

Railroad Administration:
HMJr asks that study be made of set-up as organized
during last war - 4/20/39
Memorandum explaining legal set-up - 4/21/39

335,339,340

285

203,239

336
357

Railroads:

HMJr plans to consult Carl Gray (former President, Union
Pacific Railway) and Daniel Willard (President, Baltimore
and Ohio Railroad) - 4/21/39

392

-WBook

War Conditions - (Continued)
Security Markets, Protection of:

FDR confers ml th HMWr, Wallace, Jones, Frank, Eccles,
and Hanes - 4/18/39
a) Foley memorandum: "Authority to close banks
and security exchanges upon the outbreak of
war abroad" - 4/18/39

Murphy reports on legality of Treasury proposed
arrangement for protection of Government bond,
security, and commodity markets - 4/19/39
War Risk Insurance: D. W. Bell reports on - 4/17/39
Bell discusses at 9:30 meeting - 4/17/39
War Loan Staff, Treasury Department
Bell memorandum - 4/20/39
War Risk Insurance
See War Conditions

Willard, Daniel (President, Baltimore and Ohio Railroad)
See War Conditions: Railroads

180

Page

205

207

298
18

110
328

processed with Balue Beng

Monday april 17.
(7irit Blough- phonp draft)
When I appeared before this Committee on Marci 24th,

I said that the Treasury would soon be ready to submit its
recommendations for changes in the tax system. Your
Chairman, Representative Doughton, together with Senator
Harrison, have expressed a desire to receive the recommenda-

tions for action at this session.
In my statement today, I desire to place chief emphasis

on the effects of fiscal policy on business. The healthy
functioning of the country as a whole depends in the last
analysis upon the healthy functioning of the wage-carners
and businesse's of the country. We must rely upon business

to provide employment for at least the great bulk of our

and women

growing population of men of working age. At the present time
a

we are still in a period of incomplete recovery with a large
volume of unemployment. To get complete recovery the business-

men who pull the levers which put our productive resources into

andable

operation must be willing to go ahead, and especially to invest
A

in the future of American productive enterprises. The basic

need of today, as it has been for some time, is to foster the

full application of the driving force of private capital.

In view of this situation, it is clearly in the public
interest to seek out and remedy those aspects of fiscal policy

1

2

-2which may be placing obstacles in the way of complete business

recovery, without losing sight, however, of the underlying

problem of tax justice that is so important to long-run business
prosperity and public welfare.

It seems to me that the chief fiscal obstacle to the
willingness of businessmen to make the long-time commitments

that are necessarily involved in investment is uncertainty as
to the general fiscal policy of the Government. Almost everyone
believes that the budget must be balanced eventually, but there

is no firm indication of when or how it is to be balanced.
Businessmen know that there will probably have to be higher tax

rates in the future, while they are uncertain when they will be
imposed or where they will fall. Furthermore, when there is no

well-defined policy to set limits to expenditures, fears develop
that they will get out of control and become larger than anyone
wants to see them, with perhaps disastrous financial results.
My principal recommendation, therefore, and one which I shall

discuss at some length, is that so far as possible a definite
fiscal policy as to revenues and expenditures be adopted for the
next five years, in order to reduce the uncertainties which have
operated to paralyze business initiative.
In connection with this recommendation I should like to
discuss the function and application of the equalizing of revenues

3

-3- - -

and expenditures, which is referred to as balancing the budget.
Both the revenue side and the expenditures side are important;

neither can be planned without careful consideration of the

other. There is nothing inviolable or sacred about the equalising of revenues and expenditures; it must be judged by what it

accomplishes. Its primary value derives from the necessity it
raises of weighing the benefits of spending against the sacrifice
and cost of paying the bill, since, under a properly operated
budget system, full provision must be made for financing expendi-

tures at the time they are authorized.
A good deal of misunderstanding of our Federal budget arises
in connection with expenditures for long-term public improvements.
Expenditures for a Panama Canal or a Boulder Dam are certainly not

in the same class as expenditures for current operations. It has
long been recognized in State and local finance that expenditures
for socially productive public improvements can properly be
financed by borrowing, and such governments customarily separate

the capital budget from the current budget. I do not mean to imply
that I approve the financing of capital expenditures by borrowing
as a generally preferred policy, or that there are no necessary

and proper limits to public capital expenditures. It should be
clear, hovever, that investments of government, like investments

of private individuals, are not one of the items to which the
standard of balanced revenues and expenditures need be applied.

-4A policy of balanced budgets requires that over the years
the aggregate expenditures must be met by a corresponding volume

of taxes. There is, to be sure, no inherent reason why taxes
must exactly balance expenditures each year any more than each

month or each week. In periods of temporary depression it is

inevitable that there will be deficits. Frequently revenues
decline and expenditures increase too rapidly to make possible
immediate achievement of a balance by tax increases. Measures

to achieve balance should become effective gradually with no

sudden change. Furthermore, in such times it is justifiable

to permit a fiscal deficit to appear for the sake of the
stimulus which new spending may give to business activity.

A logical and necessary counterpart of this practice is that in
years of very active business more taxes should be collected
than are necessary to meet current expenditures, so that the
Government is prepared for the strain of new emergencies and

is not burdened by a high aggregate of taxation for the servicing
of debts.

Fiscal deficits are thus defensible only if they are not
continuous and if there are intervening periods of substantial

fiscal surpluses. It is easy to exaggerate, moreover, the

stimulating effect of a fiscal deficit on business activity.
The impact of the flow of Federal funds is encouraging to

4

5

-5business activity, but businessmen give consideration also to

the inevitability in the future of higher taxes designed to
liquidate these deficits, and to the danger of long-continued,
increasing expenditures. To what extent the stimulus derived
from the expenditure is offset by the depressive influences of

anticipating the future, I do not know; but I am convinced that
the general prospect of indefinitely continuing Federal deficits
and an indefinitely growing Federal debt is one which on the
whole leads businessmen to keep our industrial machine from
making investment commitments.

I must, therefore, earnestly call to your attention the
desirability of adopting a definite financial plan looking
forward to an equalization of revenues and expenditures in an

early year and to an excess of revenues available for debt
retirement when business reaches a period of high activity.

It is clear that the budget cannot be balanced this year or
next. The sudden reduction of expenditures or increase in
revenues necessary to immediate balancing of the budget would

have very undesirable effects even if it were possible. If we

are not to drift planlessly, however, it is necessary that
Congress point the way with a well-developed, resolutely adopted

fiscal plan which would look forward to reaching a point of
approximate balance within the next three or five years and to

6

-6- -

creating a sizable surplus when business reaches a point of

substantially full recovery.

Such a fiscal plan will of necessity call either for
lower expenditures or higher taxes. The existing tax system
is a powerful one, having been greatly strengthened by the
tax laws passed in 1932 and subsequent years. In years of
high business activity, the revenue under the present system

may rise sufficiently to balance the present level of expenditures. There is no reasonable prospect, however, that the
present tax system will produce enough revenue to equal

expenditures at the present level over a period of years, good
and bad.

The adoption of a financial plan such as I have suggested

is not an easy matter. The crux of our expenditures problem
lies in relief and armament expenditures which in 1938 accounted
for approximately $

or

percent of the total

expenditures. There is little hope for a reduction of armament
expenditures in the near future. All major European countries
are on a deficit financing basis and all are devoting a much
larger proportion of their expenditures to armaments than we are.
We may be faced at any moment with the necessity of joining the
armaments race. Likewise, the minimum needs for relief are so
dependent on business conditions that they cannot be anticipated
with any high degr e of accuracy.

-On the revenue side, we cannot reasonably hope to apply

substantially higher tax rates this year in view of business
conditions.

Nevertheless, it is very important to do everything
possible to plan the expenditures and revenues in the direction
of a balanced budget to be achieved within the next three or

five years. It is highly desirable that the expenditures
program adopted by Congress be limited to the dimensions which

can be readily financed over the years by the present tax
structure or by such revised tax structure as you are prepared
to enact into law.

It is difficult to devise a program suitable for present
conditions. The time has come, however, to face the problem.

It is important that every proposed expenditure be scrutinized

with the general fiscal problem in mind. If, when the expenditures plan is complete, the present tax system is inadequate to
produce a fully balanced budget over the years, new revenue

should be provided. It does not seem desirable that any
increases in tax rates should become effective immediately.

I therefore suggest that there be placed on the statute books

this year to become effective next year, sufficient tax levies
to meet anticipated expenditures so that barring unfores en
situations a balance may be achieved over the next three to five

7

-8-

years. It would be understood that if business conditions changed
for the worse, the imposition of the increased taxes should be
reconsidered next year before any collections were made.

Another aspect of general fiscal policy that is of considerable
importance to businessmen contemplating investment is the problem

of Federal-State fiscal relations. More than half the national
total of tax revenues are received by State and local governments.
There is no unity or ordered relationship between the Federal

fiscal system and the State and local fiscal systems. Federal
expenditures to care for need and stimulate business in depression
may have to be larger than would otherwise be necessary because
State and local governments are reducing expenditures and paying

off debts. Overlapping taxes have grown increasingly numerous
as both Federal and State governments reached out for new revenue
sources. Grants-in-aid are being demanded of the Federal Government

in increasing amounts. The results of our anarchic fiscal relations
have become increasingly unsatisfactory to the governments and

increasingly irritating to taxpayers. The complexity and confusion
of tax laws and uncertainty as to future fiscal relationships have
in all probability acted as deterrents to businessmen contemplating
expansion or the establishment of new businesses.

There has been much consideration of this problem but little in
the way of concrete accomplishment. The most promising means

8

9

-9I know of to achieve greater understanding of the problem and

action on it is for Congress to enact legislation creating a
small, temporary national commission. Such a commission should

be made up of men having the highest possible level of ability
and public confidence and representing not the Federal, State and

local governments as such, but the national interest at large.
Their function would be to study intergovernmental fiscal policy
in its many ramifications and report to Congress, perhaps in
two years. I suggest to Congress the creation of such a
commission at this session.

I pass now from the general fiscal policy problem to the
tax problem. Continuing the emphasis of the preceding section,
we may inquire into what ways the tax system may be revised to

help open the door to business enterprise without violating any
fundamental tenets for a sound tax system. I would like to
emphasize four general ways in which the tax system might be

made more attractive to enterprise.
(1) The first way is to make the chances for reward
in hazardous undertakings more attractive than they
now are, compared to safe investments. Our present

tax system, especially in the income tax, contains
features which operate against hazardous investments.
There are a number of these which might well be

altered without decreasing the equity of the system

- 10 -

and, indeed, 1th some resulting increase in equity.

I shall not discuss these features in detail but
shall only indicate some of the outstanding possi-

bilities. The issuance of tax-exempt securities
might be eliminated. Allowance might be made for

business losses to be carried forward and offset
against income in future years. Corporations might
be allowed to deduct capital losses from their
ordinary income. Somewhat greater deduction of

capital losses, perhaps in the carry-forward provisions, might be allowed individuals. Dividends
received by individuals might be made exempt from

the normal tax. The top rates in the individual
surtax schedule might be reduced. The tax studies

that we have carried on indicate that all of these
changes would operate in the direction of removing
penalties that are imposed on investment in new and
hazardous enterprise.

(2) A second way in which to make our tax laws

less of an obstacle to investment and business
expansion is to avoid heavy taxation on a business

that is suffering loss or is trying to make good the
income drain caused by recent losses. Some examples

of changes which would operate in this direction are:

10

11

- 11 -

elimination of the capital stock tax; allowance of
a business loss carryover to future years; increase

in the deductibility of capital losses by corporations
and of capital losses in general.
(3) A third type of change designed to increase
the relative attractiveness of more hasardous investments is to remove impediments to the issuance of

capital stock as compared to the issuance of bonds.

New enterprise typically finds it more difficult to
borrow than to sell stock and hence is discouraged

by the discrimination in our tax laws against equity
capital. Among changes which would tend to eliminate

this discrimination are the elimination of the capital
stock and excess profits taxes and the allowance of a

substantial dividend credit to individuals.
(4) Finally, investment would be protected
against discouragement if increases in revenue were to
come as far as possible from nonbusiness taxes and if
nonbusiness taxes were selected so as to place the
least check on consumer spending without discouraging
investment. A change which would increase the revenue

for the future in harmony with this principle and would

also substantially increase the fairness of the tax
system is to coordinate the estate and gift taxes into

12

- 12 -

one tax, which might then be imposed at higher rates.
Another source of additional revenue which would tend

to have only relatively unimportant adverse effects on
business would be to raise the income tax rates on the
middle brackets.

It was pointed out earlier that emphasis on fiscal changes to
remove obstacles to business should not diminish the fundamental

equity of the tax system. The changes previously mentioned will,

in my opinion, add to rather than detract from tax equity. There
are other changes which need to be made in the tax system in order

to increase its fairness. One such change would be to eliminate
excessive depletion deductions for oil and gas wells and certain
types of mines. As the Treasury has often pointed out, a large
amount of revenue can be recovered by closing this loophole.

Another change is to bring the capital gains tax rates on

individuals closer to the rates on other incomes. This could be
done without substantial discouragement to investment, provided
the capital loss deductions were made more generous, as previously
mentioned.

I think we should continually have in mind that as a general
principle of fairness we ought to increase the proportionate part
played by direct taxes that can take account of individual
differences in the power to support government. The chief

13

- 13 -

examples of such taxes are the individual income and estate

and gift taxes. The Federal reliance on such taxes should be
especially great since State and local governments are not

able to use them nearly as effectively as is the Federal
Government. We should look forward eventually to eliminating
from our Federal tax system the manufacturers' excises and
other miscellaneous excise taxes which tend to be shifted

directly to consumers. However, in view of the present revenue
needs of the government and the fact that these taxes have been
in operation long enough so that the businesses affected have in
general become adjusted to them, I recommend that they be
continued.

Greater simplicity in the tax system would remove irritants
to business and would also be beneficial to taxpayers and the
government in general. Our revenue system cannot hope to be very

simple if it is to be equitable and is not to be excessively
burdensome at any point. However, major moves in the direction

of simplicity are possible.
One move is to substitute a single corporation tax on net
income for the four different corporation taxes now imposed.
These corporation taxes are a capital stock tax and an 6x0688

profits tax enacted in 1932, a remnant of the 1036 undistributed

profits tax, and the ordinary income tax. The capital stock tax

14

- 14 -

is not based on the actual value of a company nor is the excess

profits tax actually a tax on excess profits. Both depend

largely on the ability of management to forecast profits. In

its present form, the undistributed profits tax is practically
meaningless. The corporation tax system would be greatly

simplified, its justice measurably increased and the burden on
new and uncertain enterprise diminished, if all four taxes were
consolidated into a single flat tax on corporate incomes with
some concession in rate to corporations having less than perhaps
$25,000 net income.

Another way to increase the simplicity of the tax system
would be to remedy the irksome situation that the taxpayer faces

due to Federal-State tax conflicts. This has been discussed
previously.

In discussing choices of desirable tax measures, I have
spoken as if we could pick and choose among good tax measures

and bad tax measures. This choosing will always be possible to
some extent, of course, but as the proportions of tax revenues
to national income rise, the choice becomes more restricted.

Already we are more seriously restricted than we are apt to

realize. Anyone who tries to formulate a program for raising
large amounts of additional tax revenue, even assuming some

business recovery, will see how restricted we are. Any

15 -

substantial further growth of total expenditures, even if only

for debt service, is likely to narrow the choice almost to the
vanishing point; we must guard against being pushed to the place

where virtually all considerations of encouragement to business
and fairness must give way in order that we may use every

feasible tax to its administratively practicable limit.
In this survey of possible changes in taxes, I have not

discussed any of them in detail. If you are interested in
following them further, my staff and I are prepared to work with
you and to furnish information as to their operation.

In closing, I would like to stress that if we are to give
businessmen the reassurance necessary to remove obstacles to

investment and expansion, it will be necessary to go beyond a

few specific measures that may remedy points of local irritation.
These are important, but it is even more important to approach

the problem of fiscal policy from the broad viewpoint and to lay
down a well-defined plan leading towards a balanced budget.

Only then will the basic fiscal deterrent to business be
removed.

15

16
CENTURY CLUB
a

7 WEST FORTY-THIRD STREET
NEW YORK

17th april 1939

Dear Henry:

Shoup has told me of
has further conferences with

you and with Blough
regarding the statement.

Other Isay again that I

think it is very umpertaut that you malle it;
and that it he east in
terms of broad fiscal

me r the tough jobs.
-

Sincerely Roswell maquel

-

precious, not merely of specific
amendments, nor merely of
"business appeasement." In

this nucertain world, a
clear statement of your
fiscal convictions will do

a lot r good.
of rean do you any
service, by looking over
drafts or by making sug.
gestions, Ishall he glad
to do so.

The heat g luck to you

in these hard times in

17

April 17, 1939
At the suggestion of the Secretary, Mr. Bewley

called today and saw Mr. Lochhead.

Mr. Bewley was given an opportunity to review
the recent exchange of cables between the British and
the United States Treasuries and stated that he had been

requested to stay over for a few days in order to be
available for the checking of any technicalities which
might arise. He 18 going up to New York and will endeavor to obtain copies of the documents arriving on

the QUEEN MARY and will be back in Washington on Friday.

In the course of the conversation it was brought
out that the informal opinion of the Treasury Counsel

regarding possible borrowing by the British Government
against securities under the Johnson and Neutrality Acts
was simply an informal expression of opinion by Treasury
counsel and was not to be construed as any commitment or

indication of intent by the Treasury or any other Government agency to make such loans available.

18

TREASURY DEPARTMENT
WASHINGTON

11 M

no1-

Apr. 1939
WAR RISK INSURANCE

The Annual Report of the Secretary of the Treasury for the
fiscal year 1914 (pages 4 to 8) first makes reference to the Government

undertaking to provide war risk insurance. There was a serious situa
tion existing as a result of the European War at that time and the

Treasury entered the situation in order to exert its powers for the
benefit of the Nation and to assist in solving the problems then confronting the country. A series of conferences were determined upon and
announced on August 7, 1914. A conference was called by Secretary
McAdoo at the Treasury on August 14, 1914 between leading bankers,

businessmen and steamship and railroad managers. A list of those
attending the conference appears in the annual report of the Secretary

referred to. The conference adopted the following resolution in relation to war risk insurance:
"RESOLVED, That this conference urge the United States

Government to establish a bureau of war risk insurance, to
be administered under the direction of a suitable Government department by a board of three or five members, which
shall assume the risks of war on American vessels and
American cargoos shipped or to be shipped thereon, when-

ever in the judgment of the board it shall appear that
American vessels or shippers on American vessels are
unable in any particular trade to compete on equal terms

with the vessels or shippers of other nationalities by
reason of the protection offered such other carriers or

shippers by arrangements for war indemnity through their

19

-2"Governments, and that such board have power to fix rates
of premium subject to change to each country or for each
class of cargo.
"RESOLVED, That the present opportunity to extend

American foreign trade and the opportunity now to begin
the creation of a mercantile marine under the United
States flag is so great that this conference appeals to
Congress by immediate and effective legislation and by
necessary changes in our navigation laws to make it

possible for our citizens without discrimination to buy

and operate ships under American registry in foreign
trade on equal competitive terms with all other maritime

nations."

Congress promptly passed legislation which was approved on

September 2, 1914, to authorise the establishment of a Bureau of War
Risk Insurance in the Treasury Department. This Bureau was established

in the Treasury on the day following approval of the Act with William C.
Delanoy, an experienced insurance broker, as director. Policies were

issued through the Custom Division of the Treasury, since collectors of
customs came in close contact with the shipping business. This greatly

facilitated and simplified administration of the Act.
The original Act of September 2, 1914 was solely to meet the
existing emergency and the President was authorised, whenever in his

judgment the necessity for further war insurance by the United States

shall have ceased to exist, to suspend the operations of the Act, and
in any event the Act expired as to new insurance two years after its
passage except that the President was given discretion to continue it

in existence for purpose of adjusting losses for a further period of
not exceeding one year. The Act was extended by the President and would

-3-

20

have expired by limitation on September 2, 1917. However, on March 3,
1917 the Ast was amended extending its operations to September 2, 1918,

and on July 11, 1918 it was further amended so as to suspend the operation
of the Division of Marine and Seamen's Insurance at the end of six months

after the "end of the war", this term being defined as the date of preclamation of exchange of ratification of the Treaty of Peace, unless the
President should by proclamation declare a prior date, in which case the
date so proclaimed shall be deemed to be the "end of the war". Subsequently, the President by proclamation declared the "end of the war# with
Germany to be July 2, 1921. On June 12, 1917 provision was made for the

issuance of insurance against war risks on masters, officers, and crews
on American merchant vessels (seamen's insurance). On October 6, 1917

a further amendment to the original Act provided for benefits to soldiers
and sailors, such as provision for allotments and family allowances,
compensation for death or disability, etc.
While the Bureau of War Risk Insurance was originally set up
to handle insurance on cargoes and seamer, it was enlarged as a result

of the entry of the United States into the War to cover insurance on
soldiers, sailors and marines. Eventually in 1921 with the enactment
of veterans' legislation, the Bureau of War Risk Insurance was transferred and merged into an independent agency, the Veterans Bureau, now

the Veterans Administration.
A summary of activities under marine and seamen's insurance

as shown in the Annual Reports of the Secretary of the Treasury for

21

1920 and 1921, is as follows:
(1920 Report, page 201)
"Marine and seamen's insurance

"As insurance provided for American vessels and their
cargoes and for masters and crows of American vessels
covered war risks only, it was possible to terminate these
features of the Burean's work soon after the signing of
the armistice. The rates for both types of insurance were
withdrawn on January 4, 1919.
"From September 2, 1914, when the Bureau was created,

to June 30, 1920, the marine section wrote insurance on
American hulls and cargoes aggregating $2,067,291,993. The

net premiums received amounted to $46,741,508.96 and salvage

$63,734.88. The net profit of these operations, representing

the excess of premiums and salvage over expenses and paid and
estimated losses was $17,030,197.11.

"The seamer section, from its beginning on June 12,
1917, to June 30, 1920, wrote insurance on the lives of
masters, officers, and crews of American vessels aggregating $322,782,391.82. The amount of net premiums
received was $843,563.49. The net profit on the policies
covering these risks, representing the excess of premiums
over expenses and paid and estimated losses, was $470,700.81.
(1921 Report, page 415)

"Under the joint resolution of Congress (Public
Resolution No. 64), effective March 3, 1921, the entire
operations of the Marine and Seamen's Division would
have come to an and six months after that date terminating

the war, so far as certain acts of war legislation were

concerned, or on September 3, 1921, but with the authority
conferred by the amendment of July 11, 1918, the President

has extended the period of activity of this division to

December 31, 1921, for the purpose of adjusting outstanding claims.

"Since what is to be added to the record of this
division during the six months ending December 31, 1921,

will have but a negligible effect upon the figures in the
grand total, a complete statement of the volume of busi-

ness transacted by the Marine and Seamen's Division from

22

-5"September 2, 1914, has been included with the summary

for the past fiscal year, and the whole is herebyth presented as the accounting of the division's entire work.
"Statement of the appropriations Losses on war-risk insurance of American vessels, their cargoes, etc.,'
for the Marine and Seamon's Division for the period
ended June 30, 1921.
Appropriation for payment of losses
Marine
premiums and salvage added to this
amount
Seamen's premiums added to this amount
Total

Marine losses paid
Seamen's losses paid
Installments due under adjusted seamen's claims
Marine losses outstanding
Seamen's lesses pending

Total losses
Marine expenses
Seamen's expenses

Total expenses

$28,988,909.31
244,505.31

$50,000,000.00
46,803,873.84
843,567.39

97,647,441.23

712.50

463,465.00
67,290.00
$29,764,882.12
196,193.49
68,714.11
264,907.60
30,029,789.72

Net surplus out of appropriation
and income

Net income (premiums and salvage)
Net disbursements (losses and expenses,
paid and pending)

Net operating profit

67,617,651.51
$47,647,441.23
30,029,789.72

17,617,651.51

The foregoing figures indicate that there was a net operating
profit of over $17,000,000 on account of marine and seamen's insurance,

This does not take into consideration the administrative expenses of

-6 -

23

operating the Burean of War Risk Insurance which were allocable to this
class of business. These expenses undoubtedly amounted to substantial
sums.

DWB

Junk to, 1934
REPORT ON THE FINANCES.

4

24

ADDITIONAL AMENDMENT OF FEDERAL RESERVE ACT.

In order to meet more fully the emergency created by the war, it
was necessary to secure an amendment to the Federal reserve act em-

powering the Secretary of the Treasury to issue a larger amount of
emergency currency than the old act permitted, and in con sequence
there was passed by the unanimous vote of the Senate and House of
Representatives on the 4th of August, 1914, an amendment which authorized the Secretary, in his discretion, to allow national banks to
issue a maximum of circulating notes equivalent to 125 per cent of
their unimpaired capital and surplus, instead of 200 per cent, as the
law then authorized. This amendment extended the benefits of the

act to those national banks which did not have outstanding circulaoption equivalent to 40 per cent of their capital stock, as required by the

old law. At the suggestion ON the department, the amendment also
provided that the banks should maintain on deposit in the Treasury

the no event

fund in gold sufficient (in the judgment of the
of - redemption Treasury, for the redemntion of such notes, but in Secretary

esse than 5 per cent. The Altrich-Vreeland Act provided that the
banks should deposit only 5 per cent for redemptions, and even this

night consist of lawful money. It was essential that the Secretary
the Treasury should the power to compel the banks to main- nin at all times a sufficient amount of gold in the redemption fund
FIND protect the Government thoroughly against these large issues of
money.

The Aldrich Vreeland Act, as amended by the Federal reserve act
read by subsequent amendment of August 4, 1914, has served a most
purpose. The redemption of the emergency currency will
to pot, I believe, present a difficult problem. Arrangements have been
perfected in the department for a system of clearances between the
wanks which is expected to overcome the difficulties and inconvennces which might otherwise be encountered.
CONFERENCE ON FOREIGN EXCHANGE AND SHIPPING.

The demoralization of foreign exchanges and credits and the
disorganization of ocean transportation produced a situation of exceeding gravity. Grain and foodstuffs for export were congested at
the leading Gulf and Atlantic ports to such an extent that a temporary embargo was placed by the railroads on shipments of grain to
Baltimore, New Orleans, and Galveston.
There was also impending another grave problem, as an inevitable
consequence of the war, viz, the cotton situation in the South.

While no responsibility for dealing with these problems rested, by
law, upon the Treasury Department, it was believed that the powers

of the department could be exerted for the benefit of the situa-

SECRETARY OF THE TREASURY.

25 5

It was recognized that the resources of the country should
ganized so that, by intelligent cooperation, the best results could

untained. A series of conferences was determined upon as the
effective means of coordinating the vital factors and forces in
country. On August 7, 1914, the following statement was issued:
- of vital Importance to the country that two things be done as quickly

intible:

-- Provide
andsufficient ships to move our grain and cotton crops to European
and Restore through the bankers the market for foreign bills of exchange.
the purpose of concerting measures to this end, I have to-day called a
need of representatives of leading shipping interests and foreign exchange

- to meet at the Treasury Department in Washington on August 14, at
a. m.

- is a very pressing problem at the moment, because the crops have been
harvested and the movement is already well under way. The cotton
and is not so advanced and will not be for a few weeks. It Is my purpose
a conference on the subject of cotton to be held at an early date. of
nnouncement will be made later. These are important questions for
received people, and every possible effort will be made by the administracooperate in the movement of these great crops.

James of those who will attend the conference on the 14th Instant will
nneed in a few days.

result, a conference was held at the Treasury Department on

...h of August, 1914, between leading bankers, business men,

-

eamship and railroad managers. The following is quoted
proceedings of the meeting:

nference called by Secretary McAdoo to consider the grain export and

exchange and shipping situation met in the Treasury Department
with 62 representatives of business, trade, shipping. and banking Interests
McAdoo presided, and the conference was also attended by Secreuston. Secretary Redfield, Assistant Secretaries Newton and Malburn,
Treasury Department, Comptroller Williams, Messrs. Hamlin, Delano,

- Miller, and Warburg. of the Federal Reserve Board; Senator Owen,
and of the Senate Committee on Banking and Currency: Representative
Glass, chairman of the House Banking and Currency Committee; and
ntative Adamson, chairman of the House Interstate and Foreign ComCommittee.

conference was received in the afternoon by the President.

tary McAdoo announced to the representatives of the business world
and that the Government was willing and anxious to cooperate in the soluthe pressing problems of exportation. shipping. and exchange. and the
entatives present heartily assured the Secretary that the business interre equally as willing and ready to cooperate with the Government. The
ry sald that he hoped the representatives of the conference would re- Washington until results were obtained. He expressed the opinion that,
problems were serious and pressing. they could be easily solved by
nation, Intelligent action, and cooperation.
...... the consensus of opinion that the three pressing questions were the
tion of the market for foreign bills of exchange, the provision of means

S

REPORT ON THE FINANCES.

26

transporting grain, cotton, and other merchandise abroad. and war-risk
insurance. Several of the representatives expressed the opinion that In conSetion with the passage of the pending bill for the registry of ships under the
American flag the Government should undertake to Insure ships flying the
merican flag against war risk. Such an undertaking of war-risk Insurance
be temporary. it was sold. and purely to meet the pending emergency.
and should be conducted upon a business basis, the Government to receive pre-

alums for the Insurance issued. It was stated that with the enlarged registry
- American ships and action by the Government supplementing what private
companies might be able to do in connection with Insurance, the question of
sports of grain and cotton and of foreign exchange would rapidly solve themIves Foreign exchange. it was declared. will find its equilibrium when the
nited States gets the ships and moves the grain.
To Illustrate the pressing needs, representatives at the conference called atvitation to the congestion of American grain and other staples at the seaports
and In the Interior awaiting transportation. It was pointed out that Great
itain. France, and Belgium are now Insuring the vessels and eargoes flying
eir respective flags against war risks. In order to provide workable means
cooperating with the Government the conference resolved itself Into a comttee with Hon. Seth Low as chairman, and adopted the following resolutions:
Resolred. That this conference. representing the business Interests of all
tions of the country, expresses its high appreciation of the prompt and
ective action of the President and Congress and the Secretary of the Treasury
affording a prompt solution of the currency difficulties created by the sud- outbreak of war in Europe on a collossal scale. and that this conference
upon the Government. the Secretary of the Treasury. and the Federal
serve Board to continue Its cooperation by adopting such measures and
dering such prompt assistance as may be necessary to enable the country
cope with the difficulties created by the unprecedented disarrangement of
eign trade now existing. and recommends especially that Immediate asance be provided to permit the negotiation of bills of exchange against the
ment of products to foreign markets, so that the congestion already preding In
may
at once relieved and that the financial balance of trade may
some
our be
favor.
Resolved. That this conference urge the United States Government to esfilsh a bureau of war-risk Insurance. to be administered under the direction

- suitable Government department by a board of three or five members,
courch shall assume the risks of war on American vessels and American cargoes
pepped or to be shipped thereon whenever In the judgment of the board It
1 appear that American vessels or shippers on American vessels are unable.
any particular trade. to compete on equal terms with the vessels or shippers
other nationalities by reason of the protection offered such other carriers
shippers by arrangements for war Indemnity through their Governments

- that such board have power to fix rates of premium. subject to change. to
- country or for each class of cargo.
I

Resolved. That the present opportunity to extend American foreign trade

- the opportunity now to begin the creation of a mercantile marine under
United States fing is so great that this conference appeals to Congress. by
mediate and effective legislation and by necessary changes In our naviga-

- laws, to make It possible for our citizens. without discrimination. to buy
operate
tive
terms ships
with allunder
otherAmerican
maritime registry
nations.In foreign trade on equal com-

SECRETARY OF THE TREASURY.

27

Resolred. That this conference deeply appreciates and earnestly and symauthetically responds to the suggestion of the Secretary of the Treasury In
is opening address that the cooperation of the business Interests of the COUL.

0 with the Government and its various departments should prevail. and In
nder that such may be effectively and most promptly accomplished, be it
"Re sufred. That it is the sense of this conference that a standing committee
would be appointed, composed of recognized experts In foreign exchange,
arine and Insurance problems, and In ocean transportation problems, In order

at. if desired. in cooperation with the appropriate committee of Congress,
IIs may be immediately framed for consideration designed to promote the
complishment of these greatly to be desired ends."
In accordance with the above resolutions the conference appointed the followcommittees. composed of experts on war-risk insurance, transportation. and

reign exchange. with Mr. Low as chairman, to remain in Washington and
ufer with representatives of the Government as to the best means of solving
problems:

War-risk insurance: Messrs. Hendon Chubb, of New York: J. Parker Kirlin,

New York: E H. Outerbridge, of New York: F. G. Crowell, of Kansas
ty. Mo.

Transportation: Messrs. J. A. Farrell. of New York: P. A. S. Franklin, of
IT York: Robert Dollar. of San Francisco: Bernard N. Baker. of Baltimore.
Foreign exchange: Messrs. A. J. Hemphill. of New York: Festus J. Wade, of
Louis: Henry R. lekelhelmer, of New York: John J. Arnold, of Chicago.
Secretary McAdoo appointed Mr. A. C. Miller. of the Federal Reserve Board,
the representative of the Treasury Department to confer with the members
the conference committee dealing with the subject of war-risk Insurance:
F. A. Delano, of the Federal Reserve Board. to confer with the members of
conference committee dealing with the subject of transportation: and Mr.
ul M. Warburg. of the Federal Reserve Board. to confer with the members of
conference committee dealing with the subject of foreign exchange.
Secretary McAdoo announced to the conference that he expected to call a
eting on cotton next week.

The following gentlemen attended the conference, which adjourned subject to
call of the chairman:

New York Clearing House Association representatives: J. S. Alexander,
Hiam Woodward.

Chicago Clearing House Association representatives: John J. Arnold, 11. G. P.
ans Joseph McCurrach

St. Louis Clearing House Association representatives: David R. Franels,
gekenridge Jones, Festus J. Wade,

Katisas City Clearing House Association representative: F. G. Crowell.

National Foreign Trade Council representatives: Samuel D. Capen, of St.
uis: J. A. G. Carson, of Savannah: E A. 8. Clarke, of New York: Robert
Har. of San Francisco: James A. Farrell, of New York: P. A. S. Franklin, of
W York: James J. HIII, of St. Paul: Edwin N. Hurley, of Chicago: Barton
ters, of Norfolk: Welding Ring. of New York: John D. Ryan, of New York:
D. Simmons, of Philadelphia; E. P. Thomas of New York.
Chamber of Commerce of the United States representatives: Frederick
de. of Chicago: James G. Cutler. of Rochester: John Joy Edson. of Washing.
D. C.: John II. Fabey, of Boston: 11. L. Ferguson. of Newport News: A. H.
Illiken. of Chicago: R. G. Rhett. of Charleston, S. c.

New York Chamber of Commerce representatives: Hendon Chubb. II. R.
Bridge. J. Parker Kirlin. Seth Low. E. IL Outerbridge, W. B. Pollock.
New York Produce Exchange representative: Charles A. Robinson

7

REPORT ON THE FINANCES.

8

28

Board of Trade representatives: Julius Barnes, John Bassett Moore,
11.Chicago
E Rycroft.

West and Northwest milling Interests' representatives: James G. Andrews,
of Minneaoplis; W. L. Harvey, of New Prague. Minn.: L. E Moses, of Kansas
City, Mo.: F. R. Eaton. Wasbburn-Crosby Co., Minneapolis.
Paltimore banking. grain. and shipping Interests' representatives: Bernard
N. Baker. William Ingle. Blanchard Randall, J. c. Whitney.
New York foreign exchange, banking. and steamship interests' representatives:
William 1. Benedict. of Kidder, Penbody a Co.: James Brown. of Brown Bros. &

Co.: F. Q. Brown. of Redmond & Co.: 11. R. Ickelhelmer, of Heldelbach.
Ickelheimer & Co.: J. P. Morgan. of J. P. Morgan & Co.; James Speyer, of
Speyer & Co.: Benjamin Strong, jr., of Bankers' Trust Co.: August Ulrich. of
Ladenburg. Thalmann & Co.: A. J. Hemphill : Pliny Fisk: John A. Donald:

Wilbur C. Fisk.

Boston banking interests' representative: Josiah Quincy.
Southern Cotton Congress's representatives: C. W. Priddy. of Norfolk: J.
Mayfield. of Barnwell, S. C.

Much good resulted from this conference. Congress promptly
enacted the war-risk insurance measure and made it a bureau of the

Treasury Department. Reference will be made to the work of this
bureau in another part of this report.

COTTON CONFERENCE.

On August 18 the following announcement was made:
I hare called a conference to consider the cotton situation. to be held at the
Treasury Department on Monday. the 24th of August, at 11 a. m., to which
representative men in the different sections of the country interested in the
production, financing. and manufacturing of cotton will be invited. The names
of those who will be asked to attend are now under advisement, and a list will
be furnished in a New days. The Secretary of Agriculture and the Postmaster
General will Join the Secretary of the Treasury In the conference, and the
Federal Reserve Board rill be invited to attend as a body The purpose of the
conference will be to consider the general problem with a view to securing the
largest possible degree of coogeration between the producers and manufacturers
of cotton and the banking Interests of the country

This conference was held ab the Pan American Building and was
attended by the following:
The Secretary of the Treasury (presiding).
The Postmaster General.

The Secretary of Agriculture
Assistant Secretary of the Treasury Newton.
Assistant Secretary of the Treasury Malburn.
The Comptroller of the Currency.

Federal Reserve Board: C. 8. Hamlin, F. A. Delano, Paul M. Warburg,
W.P.G. Harding . C. Miller.
Senator Owen

Senator J.A. Williams,
Senator Ransdell.
Senator Thornton.
Sonator James,

Senator Hoke Smith

29

EXHIBIT I.
WAR RISK INSURANCE

[Public-No. 193, 63d Congress-S. 6357.]
AN ACT Toauthorize the establishment of a Bureau of War Risk Insurance In the Treasury Department

Whereas the foreign commerce of the United States is now greatly impeded and endangered through the absence of adequate facilities for the insurance of American
vessels and their cargoes against the risks of war; and

hereas it is deemed necessary and expedient that the United States shall temporarily provide for the export shipping trade of the United States adequate facili.
ties for the insurance of its commerce against the risks of war: Therefore

Be it enacted by the Senate and House of Representatives of the United States of America

Congress assembled, That there is established in the Treasury Department a bureau

b be known as the Bureau of War Risk Insurance, the director of which shall be

ntitled to a salary at the rate of $5,000 per annum.

SEC. 2. That the said Bureau of War Risk Insurance, subject to the general direcon of the Secretary of the Treasury, shall, as soon as practicable, make provisions
ir the insurance by the United States of American vessels, their freight and passage
oneys, and cargoes shipped or to be shipped therein, against loss or damage by the

sks of war, whenever it shall appear to the Secretary that American vessels, shipers,risk
or insurance
importerson
in reasonable
American vessels
terms. are unable in any trade to secure adequate
SEC. 3. That the Bureau of War Risk Insurance, with the approval of the Secretary

the Treasury, is hereby authorized to adopt and publish a form of war risk policy,
d to fix reasonable rates of premium for the insurance of American vessels, their
eight and passage moneys and cargoes against war risks, which rates shall be subject

such change, to each port and for each class, as the Secretary shall find may be
quired by the circumstances. The proceeds of the aforesaid premiums when

eived shall be covered into the Treasury of the United States.

SEC. 4. That the Bureau of War Risk Insurance, with the approval of the Secretary
the Treasury, shall have power to make any and all rules and regulations necessary
carrying out the purposes of this act.

SEC. 5. That the Secretary of the Treasury is authorized to establish an advisory
Goard, to consist of three members skilled in the practices of war risk insurance, for
- purpose of assisting the Bureau of War Risk Insurance in fixing rates of premium
6 in adjustment of claims for losses, and generally in carrying out the purpose of
act; the compensation of the members of said board to be determined by the
retary of the Treasury, but not to exceed $25 a day each, while actually employed.
event of disagreement as to the claim for losses, or amount thereof, between the
bureau and the parties to such contract of insurance, an action on the claim may
brought against the United States in the District Court of the United States, sitting
admiralty, in the district in which the claimant or his agent may reside.
E.C. 6. That the Director of the Bureau of War Risk Insurance, upon the adjustat of any claims for losses in respect of which no action shall have been begun,
on approval of the Secretary of the Treasury, promptly pay such claim for
to the party in interest; and the Secretary of the Treasury is directed to make

-

75

76

30

REPORT ON THE FINANCES.

provision for the speedy adjustment of claims for loman and also for the prompt noti.
fication of parties in interest of the decisions of the bureau on their claims.
Sec. 7. That for the purpose of paying loresa accruing under the provisions of this
act there is hereby appropriated, out of any money in the Treasury of the United
States not otherwise appropriated, the sum of $5,000,000.
SEC. 8. That there is hereby appropriated, for the purpose of defraying the expenses
of the establishment and maintenance of the Bureau of War Risk Insurance includ.
ing the payment of salaries herein authorized and other personal services in the District
Columbia, the
out sum
of any
money in the Treasury of the United States not other.
wise of
appropriated,
of $100,000.

Sec. 9. That the President is authorized whenever, in his judgment, the necemity
of further war insurance by the United States shall have ceased to exist, to suspend
the operations of this act in so far as it authorizes insurance by the United States
against loss or damage by risks of war, which suspension shall be made, at any event,
within two years after the passage of this act, but shall not affect any insurance outstanding at the time or any claims pending adjustment For the purpose of the final
adjustment of any such outstanding insurance or claims, the Bureau of War Risk
Insurance may, in the discretion of the President, be continued in existence a further
period not exceeding one year.

SEC. 10. That a detailed statement of all expenditures under this act and of all
receipts hereunder shall be submitted to Congress at the beginning of each regular
session.
SEC. 11. That this act shall take effect from and after its passage.
Approved, September 2, 1914.

(W.R.I.1.)
INSTRUCTIONS TO COLLECTORS OF CUSTOMS AND OTHERS CONCERNED RELATING TO
APPLICATIONS FOR GOVERNMENT WAR RISK INSURANCE
TREASURY DEPARTMENT. September 4. 1914.
VESSELS

1. Applications for insurance on versels under the American flag will be accepted
for periods of 90 days or for voyages commencing on and after the date hereof.

2. The only risks that will be covered are those included in the form of policy
to be issued by the Bureau of War Risk Insurance, as per copy sent to collectors of
customs and others.
3. Applications for vessel policies must be made direct to the Bureau of War Risk

Insurance, Treasury Department, Washington, D. c. Policies will be issued in
Washington only, and no agent or representative of the Government may bind or
otherwise accept insurance unless specially authorized by the bureau at Washington.
4. The rates of premium charged may be had upon application to the Bureau of
War Risk Insurance.

5. The Bureau of War Risk Insurance is not bound by any errors made in the calculating of the premium or in filling in the form. Should error be subsequently dis-

covered a readjustment must be made.

6. All applications for insurance must be made personally by the insured or his

representative.

7. Collectors of customs and others should familiarize themselves with the conditions appearing on the forme of applications and sample policies sent to them.
W. G. McADOO,
Secretary of the Treasury.

31
SECRETARY OF THE TREASURY.

77

(W.R.I.2)
INSTRUCTIONS TO COLLECTORS OF CUSTOMS AND OTHERS CONCERNED RELATING TO

APPLICATIONS FOR GOVERNMENT WAR RISK INSURANCE.
TREASURY DEPARTMENT, September 4, 1914.
CARGO.

1. Applications for insurance may be made to the collector of customs or his duly
authorized deputy or to the deputy collector in charge of any port of entry.
2. Applications for insurance will be accepted only in respect to cargoes shipped
or voyages commencing on and after the date hereof.
3. The only risks that will be covered are those included in the form of policy to
be issued
by the Buroau of War Risk Insurance, as per copy sent to collectors of case
toms
and others.
4. A policy will be issued for each risk, but only upon confirmed acceptance from

the Bureau of War Risk Insurance, Washington, D. c.

5. Each request for insurance must be submitted by the collector or deputy collector to the Bureau of War Risk Insurance by wire, and must state the name of the
vesel, the nature of the cargo, amount of insurance required, the destination, and
approximate date of sailing. A rate for acceptance will be wired to the collector by
the bureau. If the rate quoted is accepted by the applicant, an application shall be
made in duplicate upon the form prescribed, the original to be signed by the appUR
ant or his duly authorized representative and the duplicate application is be signed
by the collector or his authorized deputy and given to the applicant. The original
to be sent by the first mail to the Bureau of War Risk Inspirate of Washington,
There a policy will be issued with all possible dispatch and spilled to the collector of
customs,
who will in turn deliver it to the assured upon his surrender of the dupliate
application.
6. No signed application shall be delivered to the assured until the rate quoted by
be bureau is accepted; and in no case shall any signed application be delivered until

be premium is paid. Checks shall be made payable to the Treasurer of the United
lates and forwarded with the application. All checks must be certified.
7. The collector of customs shall fully satisfy himself before submitting any war
sk that the applicant has marine insurance in an insurance company or companies
the cargo on which he wishes war risk insurance.
8. The amount insured against war risk can not, in any circumstances, exceed the
mount insured against marine risks. If the applicant is unable to state definitely
amount to be insured, he shall declare a provisional amount, which may not be
creased. but which may be reduced, upon receipt of definite advice, to an amount
less than the total amount insured under marine policies. Premiums shall be
id on this provisional amount, and if the amount is reduced, when final particulars
partment.
known. the excess of such premium will be returned to the assured by the Treasury

9. The rate of premium charged will be made from day to day by the Bureau of
ar Risk Insurance and may be had upon application to the bureau. The rate will
ry for the different voyages and the cargoes insured.
10. The Bureau of War Risk Insurance will not be bound by any errors made in
calculation
of the premium
filling in the form. Should error be subsequently
covered,
a readjustment
must or
beinmade.

REPORT ON THE FINANCES,

78

32
11 All applications for insurance must be made personally by the insurer or his
aly authorized representatives.

1: Customs officials should familiarize themselves with the conditions appearing
the forms of applications and sample policios sent to collectors of customs and
others.

W.G. McADOO.
Secretary of the Treasury.

33

April 17, 1939.

Memorandum for the Secretary's Diary

At the meeting in the Secretary's office at 3 p.m. on Saturday,
April 15, 1939, the Secretary gave to Mr. Jesse Jones the original
memorandum signed by Mr. Foley in regard to the application of the
Neutrality and Johnson Acts to proposed loans against foreign-held
American securities. Mr. Jones promised to look over the memorandum

and let the Secretary know within 24 hours if he agreed that the RFC
could make such loans. Mr. Jones telephoned the Secretary at the Secre-

tary's house on Sunday, April 16, and informed him that he was satisfied
that the RFC had the power to make loans to a corporation organised in

this country and acting on behalf of the British Government against
British-owned American securities requisitioned from British residents.

III

34

GRAY

PAP

LONDON

Dated April 17, 1939
Rec'd 4:40 D.M.

Secretary of State
Washington

501, April 17, 7 p.m. (SECTION ONE)
FOR TREASURY FROM BUTTERWORTH

OnE. As instructed I conveyed the substance of

your 263, April 16, 8 p.m. to the British Treasury.
The British Treasury expressed satisfaction that
any subsequent Exchanges arising out of the American
memorandum would be bilaterally conducted and stated

that they were prepared to deal with any which WE might.

care to raise.
The information regarding the informal opinion
of the Treasury Counsel was obviously gratifying to

them and the British Treasury stated that naturally
they would be very pleased to have confirmation in due

course that the Attorney General concurred in this view.
Two. Pinsent who has just arrived back from Ber-

lin prior to sailing for the United States to assume
his new duties was present with Philips and Waley. In
commenting upon the German position he Expressed the
opinion that Germany's Exchange resources were meager

and their stocks of most raw materials would not last
more

35

PAP -2- 501, April 17, 7 p.m. (SECTION ONE) From London
more than six months in the EVENT of war. Germany was

particularly vulnerable in the matter of oil, iron ore,
fats, and fodder. However, the theory of the knockout
blow was firmly believed in Germany. Although Pinsent
did not believe that the German Army was ready he did
believe that the present Nazi group could not and
would not back down and that war sooner or later was
inevitable.
(END SECTION ONE)
KENNEDY

MPL:EMB

36
PAP

PLAIN
LONDON

Dated April 17, 1939
Rec'd 4:40 p.m.

Secretary of State
Washington

501, April 17, 7 p.m. (SECTION TWO)

Three. The German and Italian press reaction to
the President's message depressed the financial markets

this morning but the tone was slightly better after
the announcement of the calling of the Reichstag

meeting. Stock prices show little change; war loan

is still 93
The foreign Exchange market was quiet with the

British fund operating but under only slight pressure.
205 bars of gold were dealt in at the fixing 125 of
which WERE married, the remainder WAS market gold EXCEPT

for about 5 bars supplied by the British fund. The
price was fixed at 148S 61D giving A 1D premium and all
the gold bought was taken by one broker-dealer buyer.
Small amounts of dishoarded gold WERE sold after fixing.
The forward dollar was at 2 15/16 for the three months

but small dealings by the British fund brought it to
2 11/16.

The Bank of France bought small amounts of sterling
as 176.75 and .73.
The

37

PAP -2- 501, April 17, 7 p.m. (SECTION TWOO from London

The forward belga which went to one belga for
the three months closed about 90 CENTIMES, the Belgium

authorities operating in this as well as the spot
market.

(END MESSAGE)
KENNEDY

KLP

03V13038
81 act
TRINTHA930 YRURA HT

and to with

- will of I

PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Embassy, Paris, France

M

38

DATE: April 17, 1939, 5 p.m.

NO.: 756
FROM COCHRAN.

This afternoon I visited the Paris exchange market.
The President's message was the subject of much conver-

sation, and there was much speculation as to what Hitler's
reply on the 28th would be, and whether he might before
then accomplish some new feat. Pending some clarification

of the situation, there has been little trading. The
slightly more optimistic but still nervous atmosphere caused
some gain in French rentes and shares. In Brussels,

money was particularly tight. Today the official discount rate in Brussels was advanced from 2 1/2 percent

to 4 percent. Pressure still felt on Dutch market.
Today some sterling was gained by the French stabilization

fund, mostly this morning during a brief weak spell of
the pound.

The French stabilization fund contained 21-3/4

billion francs gold as of last night. The fund has had
an adverse balance on only one day since the recent crisis
broke, and special operations caused that. This afternoon

Minister Reynaud is visiting the vaults of the Bank of
France for the first time since he became Finance Minister.
This afternoon I had a visit from the Paris representative

39

-2resentative of the Swiss Bank Corporation. The preliminary
contract, he said, had actually been signed some weeks
ago between the French authorities and the Swiss and the

bankers for the six-year loan to convert short term French
railway loans on those two markets - reference my telegram
but

No. 472 of March 14 -/advantage has been taken of the

suspense clause in the contract, in view of the present
circumstances, to delay the issuing of the loan. Speeding
up of the granting of the loan is nevertheless desired
now by some Swiss investors and insurance companies.

It is their belief that the terms of the loan are better
than they could otherwise obtain, whether conditions

improve or get worse. The issue is to be at 98, with
interest at 3 3/4 percent. It offers a choice of payments

in florins, Swiss francs, or dollars - that is, the dollar
parity of (omission) is offered, but not the opportunity
to be paid in the United States in dollars. This is
an exceptionally good investment if peace continues. Should
war come, France would presumably depend upon her own

market for patriotic loans in her own currency. Emphasis
was placed by my friend on the demand for American bank-

notes in Switzerland, which cannot be met except with delay;

French visitors to Switzerland are responsible for part
of the demand. In Switzerland he said there was such
nervousness that his manager, Staysay, had asked whether
he

40

-3-

he could not get some information additional to the message
of the President.
END OF MESSAGE.

BULLITT.

03V1303R
EA:LWW

81 non
to sality

mast will If Medical waind

41

PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Embassy, Paris, France

M

DATE: April 17, 1939, 7 p.m.
NO.:

761

FROM COCHRAN.

I refer to my telegram of April 13, No. 722.
At six o'clock this evening Governor Janssen of
the Belgian National Bank telephoned me to confirm that

the Belgian Finance Minister was officially in accord
with the preliminary answer given in the above telegram,
that is, the Belgian Government is in full agreement on
the idea of consultation, provided consideration is given
to the special position of their country. The Governor
told me that before making this answer he had not sounded

out any other central banks. The Belgian people, he said,
are most positively opposed to any publicity for the
matter or to any (omission). . They expressed a preference
for a group meeting rather than separate talks, and
preferred that some memoranda be prepared therefor in

advance. The Belgians would be willing to meet at Basel

next month, or if necessary, earlier, thinking that
the safest place for such consultations would be Basel.
Governor Janssen explained that his raising the

discount rate from 3 1/2 to 4 percent was taken in the

same spirit as similar action in May of last year. The
situation is not serious, he said, but he wants it to
be seen that in order to maintain the present monetary
status

42

-2status the bank is prepared to put up a fight. They
thought it better to give this impression at once because
of the rumors current this past weekend about the Belgian
currency, and because the Belgian political situation
has not quite cleared up as yet.
END OF MESSAGE.

BULLITT.

EA:LWW

03/11338
any 8: any

43 Chows
Musison Twinner. Apr 17.1939- Theight
BUSINESS APPEASEMENT

8 wigards

Cast of Characters: King Arthur

Young
Canham

Dragon

Knights:
Sir Henry Le Morgue
Sir John of Hanes
Sir Galahopkins

Brandt
Adams

Kilgore

Wizards:

Talburt

Eccles the Echo
Tommy the Cork
Benny the Cone

Jesse the Moneylender

Other knights and wizards.

Announcer:

Mr. President.

Clapper:

Mr. Feets

Announcer:

-

Henle

R.L.Wilson
Brahany

The Gridiron Club presents King Arthur and his knights and wizards
of the round table, who are confronted with a grave emergency.
Their pet dragon, named Business, after providing them with six

years of rare sport is about to expire.

(Dragon is slumped on stage at opening. He is covered
with bandages. Enter Henry Le Morgue and John of Hanes)

John of Hanes: Sir Henry Le Morgue, I fear we have beaten this old dragon,

Business, until he's all in. It looks like he's going to
die on us.

Vorgue:

Yes, Sir John of Hanes. That's what I've been telling King

Arthur. But it doesn't seem to bother him a bit. He just smiles.

Fanes:

He's spent six years trying to kill that dragon. Just between

ourselves, even the common people are getting fed up with this
abuse of poor old Business. (He pats dragon who emits wheeze.)

Morgue:

Seel All he needs to make him healthy 1s---APPRASEMENT! Even

if he is a vicious beast, and not to be trusted, e'll certainly

need him in 1940. If he dies, we won't have anything to save
the common people from.
Eanes:

King Arthur listens to those crackpot wizards-Eccles the Echo,
Tommy the Cork and Benny the Cone. And how they hate the old
dragon!

Morgue:

How did they ever get to be wizards?

Eanes:

Well, to be an ordinary wizard you must have a degree from

Harvard. But to be a wizard of the round table you have to be
the son of a witch.

44
Appeasement -2

(Trumpets off stage, Knights salute approaching
procession. Enter King Arthur and court)

Arthur (inspecting dragon) What a sorry specimen! Eccles the Echo, is this
old wreck the same ruthless dragon that used to ravage the
country, living off widows and orphans, and collecting bonuses
for robbing the common people?
Eccles:

The very same ungrateful old beast. In spite of all the
breathing spells we have given him, it looks like he is going
to die.

East:

Little Sir Eccles, you'd better stop, look and listend
(Orchestra strikes up "Little Sir Echo" and East sings:)

East Solo:

Little Sir Eccles, we spend too much -

Chorus:

Too much -

Eccles:

Too much?

Chorus:

Too much.

Eccles:

Too much?

East Solo:

All of this spending gets us in Dutch,

Chorus:

In Dutch,

Eccles:

In Dutch?

Chorus:

In Dutch.

Eccles:

In Dutch?

East solo:

Who'11 pay?

Eccles:

Who'11 pay?

East solo:

Who'11 pay?

Eccles:

Who'11 pay?

East solo:

What of the reckoning day?

Eccles:

The day?

East solo:

We've a nice little budget that's all in the red,

Chorus:

Won't you fix it some other way?

Eccles:

NOT MEI

45
Appeasement

Arthur:

(inspecting arrow) Yes, he met his master that time. (Laughs
heartily)

John of Hanes: Your majesty, we've got to get this dragon in shape by 1940. If
we don't, we can't show him off to the common people, And they
won't stand for a dead dragon. They would revolt against us.
Morgue:

Soloist:

Please, 0 King, pull the rest of those arrows out of his hide.
Turn him out to pasture and let him get fat.
Yes; this dragon, business, cannot live in a perpetual state of fear.
(Orchestra strikes up, "I can't give you anything but love",
and soloist sings:)

but Frank in

Solo:

You don't give us anything fear, baby)
That's
the only thing there's plenty here, baby Feeklin
Little fears, great big fears,

Chorus:

Wah wah wah wah!

Solo:

Goodness sakes, where's the brakes?
Let's go slow, we've always wanted

Just to take a quiet little ride, baby Franklin

Not go flying high and far and wide, babyer Fanklain
Let's stay home and quietly abide, baby
Fanklie
You don't give us anything but fear!
(Chorus repeats.)
King:

You may be right. He's been a useful dragon, old business has.
Maybe we can use him again. He needs a rest. (He pats dragon which

begins to revive.) All right, you knights look after him and you

wizards let him alone. (Knights show elation, wizards dejection,
dragon perks up.) Good old business, have funl Goodbye now!
But just 80 you won't forget me -

with sunds

(He hits dragon a terrific wallopa Crash from orchestra.
King strides out over dragon, who riser and limps out as
entire cast hustles from stage to fast playing of
"I can't give you anything but love."

46

Appeasement -3
Tommy:

Hurray. Let's finish him right now. (Lifts staff to sock dragon)

Arthur: (stopping Tommy with a gesture) Just a minute, Tommy the Cork. You
may be right. But remember we've got to have something to chase.
That's the only fun the common people have, watching us munt
dragons.
Benny:

Your majesty, why not let him die? Then he can't bite us. We'll

Arthur:

Benny the Cone, you may be right. But I'm not sure. Even I can't
fool some of the people all the time. If this dragon isn't in shape
to run in 1940, it won't make much difference whether I run or not.

Morgue:

Your majesty, let's give this dragon an appeasement.

Arthur:

Ow-www, how I hate that word, What does it mean, anyway?

Hanes:

In your case, it means giving the condemned man a hearty breakfast.

Arthur:

Marvelous ideal Now I have a perfectly grand staff of wizards and
they tell me that all we need is confidence.

Tommy:

stuff him and fumigate him occasionally, and next year we can tour
the provinces and exhibit him to the common people.

Wizards, front and slightly to the left.
(Orchestra strikes up "Wizards' Waltz" and chorus singe:)

Chorus of Wizards:

1. What we want is harmony,

What we want is peace; (crash)

Help the timid businessman,

Put his mind at ease.

(cymbal crashes on final
measure)

What we want is confidence,

Breathing spells and such; (crash)

(Wizards step right)
Swing our program to the Right a
Little-not too much.
(crash) (Wizards step back)

Down with eviry nasty taxi
Up with revenues

All the drastic laws

(crash)
(Arms open, palms up)
relax;

(Business of tightening)

Tighten up the screws.

(Crash)

What we want is harmony,
Can't you understand?

(crash)

We will all co-operate and
Keep the upper hand.

(crash)

Appeasement

47

(The wizards waltz through 16 measures, grotesquely)
2. What we want is harmony,
What we want is peace;

(crash)

See that all the squeaking wheels're
(crash)
Well supplied with grease.
What we want is confidence,
Breathing spells and such;

Let the corporations grow a

Little Not too much.

(crash)
(crash)

Aid to the Utilities,
On with T.V.A.I

Tell the railroads we will try to

(crash)

Fix them up some day.

(crash)

What we want is harmony,
Can't you understand?

(crash)

Everything is working out
Just the way we planned.

(crash)

(Third verse and more waltzing if wanted.)

u. :

Arthur:

L

Fine, fine. That certainly revived the dragon. Suppose you find out
how he feels, Jesse the moneylender. You used to speak his language.

Jesse:

Yes, I used to be a dragon myself. (Addressing the dragon) How do
you feel, old Lizard?

Dragon:

Just let me die. When you were a dragon Jesse they didn't torture
you with big sharp taxes. They didn't chain you and let labor sit
down on you. You didn't have all these regulatory lice that infest
me. (Mournfully) on Jesse did you ever hear of the labor relations
board?

Arthur:

Here's our new veterinary, Sir Galahopkins. He got his training in
Iowa. By the way Sir Galahopkins, if you lived in Iowa today, what
would you do?

Hopkins:

If I lived in Iowa today I'd hate it.

Arthur:

Now what about this old dragon? Shall we save him or stuff him?

Hopkins:

A year ago I would have nailed his hide right on the White House wall,
But now a great change has como over me. I love dragons. I'm going
to cover every battered scale with appeasement salve. (Business of

playing up to dragon - pulls arrow shaft from hide) Look at this big
arrow he was stuck with. This undistributed profits tax has completely punctured his surplus.

Tommy:

King, that's the very tax you fired into that dragon a couple of
years ago to keep him on the run forever.

48

April 17, 1939
12:24 p.m.

Lawrence

Seltzer:

Good morning.

HMJr:

Hello, Lawrence.

S:

This is Seltzer.

HMJr:

Yes.

S:

HMJr:
S:

You want to know about the automobile industry?
Yes, I do.

All right, I'll give you first the industry as a
whole.

HMJr:

Yes.
ahead

S:

HMJr:
S:

HMJr:

April, May and June will be about 59 per cent/of last
year in production.
Yeah.

But April is the peak month and production is going
to decline from now until -- that is from May and
April until September
Yeah.

with August as the low month. General Motors

S:

is a good deal less confident than Chrysler. The
foreign situation and the stock market are given a
great deal of influence by General Motors and they
have already knocked their production schedules down.
I have their schedules, but I don't think you want to
the detail figures.
HMJr:
S:

No.

Chrysler -- I talked with -- with Knutson at General
Motors and -- Knutson and Wilson, he's the operating
Vice President; Knutson 16 President. I talked with
Keller this morning at Chrysler. Keller is a good
deal more optimistic.

HMJr:

Yes.

S:

Are you following me?

HMJr:

I hear you very well.

49

-2-

S:

O. K. Keller is a good deal more complacent about the
foreign situation and is more optimistic about business in general. He -- he thinks the General Motors

crowd 18 still fraidy-cat. He doesn't mind the stock
market. He says it has been his experience that if
the stock market goes down, orders fall off right

away, but as soon as the stock market stops going
down

HMJr:

Yes.

orders come back even though the stock market

S:

stays down.
HMJr:

Yeah.

S:

The General Motors people have cut production schedules

for three reasons. In the first place, their last

quarter of '38 sales were way above their expectations.
HMJr:
S:

Yeah.

In the second place, February sales were way below,
80 that leads them to think that they borrowed some

business last year. Then the first ten days of April
sales disappointed them. Then the European outlook

and the stock market makes them a little bearish.

However, Knutson is a good deal more bullish than
some of the other people.
HMJr:

Yeah.

S:

The schedule that he gave me, he thinks, will not be
cut much.

HMJr:

I see.

S:

You can tell what their schedule is if I give you it
in these terms. In January, February and March,
General Motors output was 77 per cent aHead of last

year. For the rest of the model run it's going to
be about 26 per cent ahead of last year.

HMJr:

I see.

S:

But the industry as a whole, as I said, will do better

than -- that is, is figuring a little better than

G.M. is.
HMJr:

Well

50

-3S:

Ford doesn't have to commit himself away ahead and

takes on men as sales increase; lays them off as
sales decrease, so he doesn't have to do such advance figuring.
HMJr:

I see.

S:

He figures on about ninety-five thousand in April,

ninety thousand in May and about seventy-five thousand in June, output.

I ran into a man who has just come back from a trip
to all the railroad equipment makers.
HMJr:

Yeah.

S:

And he tells me they all have this story, that if

the Government, or Jesse Jones, or anybody in authority,
would announce some decision that -- say the rail-

roads are not going to be helped, or that they are,

either way, it would be a lot better than it is right

now.

HMJr:

I see.

S:

Right now there's a lot of equipment business that
nobody wants to place because they think that maybe
the Government will decide to give a free down payment, or maybe a very low interest rate, so they
don't want to take a chance.

HMJr:

Yeah.

S:

And the same thing goes for private money that would
finance railroad equipment purchases. The railroads
don't know whether to deal with them because they

don't know what kind of a deal they might get in June.

Well,
that's the story, you can -- for whatever it's
worth.
HMJr:

That's right.

S:

Anything else you want to know?

HMJr:

No. You say the first eight - ten days of April
were -- were not up to expectations?

S:

That was true of General Motors, but Chrysler has a

different story.

-4-

51

HMJr:

I see.

S:

Chrysler gets its reports for five-day periods.

HMJr:

Yeah.

S:

And Chrysler showed me -- the statisticians showed

HMJr:

Yeah.

S:

me there -- Keller -- Keller told him to

That every year they have a down-turn in the second
week of April.

HMJr:

Yeah.

S:

And that wasn't bothering him a bit.

HMJr:

I see.

S:

But is bothering the General Motors people.

HMJr:

I see. Well, then it's really right now -- it's sort

of
S:

HMJr:
S:

Between hay and grass.

The critical period.
That's right. That's right. They -- on Saturday they
made definite committments to Buick for the rest of
the model run.

HMJr:

Yes.
do

S:

And this week they'11/it with Cadillac.

HMJr:

I see.

S:

They're holding up Chevrolet until the middle of May
just because things are 80 undecided.

HMJr:

I see. All right, Larry, thank you very much.

S:

Okey-doke.

HMJr:

Good bye.

S:

Bye-bye.

52

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

24

DATE April 17, 1939
Secretary Morgenthan
FROM

W. H. Hadley

Review of the Government Market
Week ending April 15. 1939

The government market showed substantial recovery during the past
week, There was a moderate demand for bonds during most of the week

and, because of limited offerings, prices of Treasury bonds moved up
13 to 19/32nds on issues maturing 5 years and over. This recovery more
than neutralized the losses of the previous week and left Treasury bond

average just slightly under its previous all-time high. Banks, both in
New York and out-of-town, appeared to be increasing their Treasury bond

holdings. Treasury notes were practically unchanged on the week.
Guaranteed issues were unchanged to 7/32nds better.

Dealers' Portfolios
Principal change in dealer holdings was a reduction of about $12

million in Treasury bonds. However, small increases in the other classifications neutralized this reduction and total holdings were unchanged.

-2-

53

Dealers! Portfolios

(in millions)

Week ended

April 8
Treasury bonds

Treasury notes (1 year)
Treasury notes (1-5 yrs.)
Treasury bills
H. O. L. C. bonds
F. F. M. C. bonds

32.4
28.6
14.0
5.1

12.2

5.3

97.6

Week ended

April 15
20.1
26.7
20.1
9.9
13.4
6.8
97.0

* Revised

Net Change

- 12.3

- 1.9

+ 6.1

. 4.8

+ 1.2
1 1.5

- 0.6

Dealers' volume was somewhat larger than last week, averaging about

$150 million daily for the first four days, but dropped off sharply at
the and of the week. Treasury bond volume was about $115 million daily.
New Security Isimes

The $40 million 3% issue of 1959 by Texas Corporation was the prin-

cipal item in corporate financing. This issue, which was offered at 101,
was for new cash and was readily taken in the market. The only other
offerings were two small bond issues totaling $5,300,000.
Corporate Bond Market

Following the siseable declines of the two previous weeks, the corporate bond market was rather irregular during the past week. However,

small net gains were recorded as a result of substantial recoveries on
Saturday, April 15. Second grade rail bonis, which had shown the greatest
losses of any group in the previous week, showed the greatest recovery.
Volume of trading was moderate throughout the week,

54

Treasury Investment Accounts

There were no transactions for Treasury investment account either
in the market or for special Treasury issues. However, today ( Monday,

April 17 ) there was a redemption of $14 million special 2's for account

of F. D. I. C. This leaves a balance of $101 million special 2's in this
account.

Federal Reserve System Account

The Federal Reserve System portfolio had no bill maturity last week.

The only transactions were shifts of $15 million Treasury bills from

shorter maturities into the new offering.

55

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

CONFIDENTIAL

DATE April 17, 1939
TO

Secretary Morgenthau

FROM

Mr. Haas SCA

Subject: The Business Situation,

Week ending April 15, 1939.
Summary

(1) Downturns in current business indices, though affected

by the bituminous coal strike, appear to reflect a

general tendency among industrial buyers to protect
themselves against possible war contingencies by

holding their new commitments to a minimum.

(2) Business in the United States appears to be going
through a period of readjustment to a prospective
war economy, similar in a minor way to that which
followed the outbreak of the World War. It seems a
debatable question whether actual hostilities in
Europe would occasion any further shock to business

in this country. In view of present depleted inven-

tories, a war might conceivably bring on a general
buying movement through fear of price increases.
(3) A further moderate decline in business activity seems
indicated by a continued low level of steel orders as
compared with the current rate of operations, and by

a less favorable cotton mill situation. Further weakness in stock and commodity prices, and effects of the
bituminous coal strike, may also contribute to a
declining business trend.
(4) On the other hand, no serious setback is anticipated,
since by virtue of the conservative policies followed
by businessmen in recent months, production currently
is probably not far above the minimum level consistent
with the current rate of consumer offtake. The failure

of commodity and stock prices to improve during the
past six months or more has provided effective insurance
against any important speculative maladjustments.

56

Secretary Morgenthau - 2
Developments suggest a war economy

With the situation in Europe closely approximating one
of actual war, an opinion 1s held in some quarters that this
country may now be going through a period of business readjustment similar in a minor way to that which followed the
outbreak of the World War. Stock prices, first to respond
to war pressure in 1914, have already declined severely. In
view of the series of war crises through which the market has
passed, there is a question whether stock prices have not

already discounted developments much more unfavorable than any

which have occurred to date. The President's appeal to Europe

Saturday, Government conferences for preparation against
possible war contingencies, as well as press comments on the
stock market action, emphasize to businessmen the imminence of

war prospects.

The economic setup in this country and abroad varies in
many important respects from that in 1914, but a study of
economic developments
nevertheless
of interest.after the beginning of the World War is
In Chart 1 we compare the trends of various economic
indices in the United States during the years 1914 through

1921. It will be noted that industrial production declined
for three months after the July 1914 war declaration, the

combined index falling 20 per cent from August to November,
then abruptly reversed its trend under the stimulus of demand

for war materials. The index of industrial production nearly

doubled during the following year.

The stock market, which had been closed after July 30,
1914, remained depressed for two months after its reopening
for limited trading on December 12, 1914. Industrial stocks
lagged behind business improvement throughout the following
year. Liquidation of foreign-owned stocks during this period
apparently retarded the market advance.
Certain basic war commodities, including wheat, sugar,
and wool, began to rise immediately after war was declared,
but commodity prices in general (as shown in Chart 1) did not

begin to rise until the fall of 1915. Indices for both raw

materials and finished products followed approximately the
same trend. The blockade of Germany and Austria, which shut
off an important section of our cotton export market, was
seriously depressing to cotton prices, and cotton ever since
has been sensitive to war scares.

57

Secretary Morgenthau - 3

A comparison of price indices in Great Britain, France,
and the United States, including approximately the same group
of commodities, (See Chart 2) shows that the rise began in
Great Britain immediately on the outbreak of war, in France
a few months later, and in the United States not until the
middle of the following year. This was to be expected, since
with most of her raw materials imported, Great Britain was
most quickly affected by increased shipping costs resulting
from the war.

It may be of some significance that basic commodity prices
in Great Britain, 8.8 measured by Reuter's index, have recently
been firmer than prices in the United States, and during the
past week have turned upward while prices in this country were
declining. (See Chart "A" attached.) The tripling of British
war risk insurance rates on marine shipments this week, making
the rates particularly high on Mediterranean shipments, may to

some extent have been a factor in the British price trend.
The entry of the United States in the World War in April
1917, as shown in Chart 1, was soon followed by a downward
trend in industrial production, a flattening of the commodity
price trend, a severe break in industrial stock prices, a
rise in interest rates, and a marked decline in prices of high
grade bonds.

Business index turns down

Evidence of a current decline in the business trend appears
in a downturn in all components of the New York Times adjusted
index except lumber production during the week ended April 8,
lowering the combined index 2.5 points to 86.9. Part of the
decline was due to a sharp reduction in loadings of coal,

resulting from the bituminous coal strike. If coal loadings

were assumed to have remained unchanged, the combined index
would have been down 1.4 points.

For the following week, preliminary data show a further
marked downturn in the adjusted index of steel production, and
a fractional reduction in the automobile index. Continuation

of the coal strike may bring a further decline in carloadings,
and may affect other components of the index. The Endicott-

Johnson Shoe Company of Binghamton, New York, for example,
which employes 20,000, has shut down because of a shortage of

coal. If the stoppage of work in the Appalachian coal fields
continues for another week, loss of employment due to strikes
this month will probably exceed the recent record loss
established in June 1937.

58

Secretary Morgenthau - 4

Indications of a decline in business confidence, which
may be reflected to a greater or less extent in the prospective
business trend, appears in our confidence index derived from
a comparison of bond yields (See Chart 3). It will be noted,
however, that despite the severe break in stock prices over
the past several weeks, the confidence index has not declined
appreciably below the January low. That the decline in business confidence so far has been rather moderate, in comparison

with the stock market break, is confirmed by recent personal
interviews with corporation executives.
Moderate further decline indicated
with no change in the European situation, some further

moderate business decline, exclusive of the effect of the coal
strike, seems indicated by the following data:
(1) The volume of new steel orders in recent weeks has
not been sufficient to support the current rate of
operations in the industry. According to U. S. Steel
Corporation data, new orders for the past seven weeks
have averaged around 45 per cent of capacity. Steel
operations, which had been held up by unfilled orders,
dropped 2.6 points this week to 52.1 per cent of
capacity.

(2) A marked decline in new orders for textiles in recent
weeks seems likely to be followed by some curtailment
in cotton mill activity, since mills are reported to
have accumulated substantial stocks of finished goods.
Cotton mills ran at a high rate during March, using
more cotton than in any other month since June 1937.
During the week ended April 8, the New York Times

adjusted index of cotton mill activity dropped 3.1

points to 119.6.

(3) Further declines in security and commodity prices
this week, with no easing of war fears, will tend
toward a contraction rather than an expansion in
general business activity.
No severe setback in prospect

Even in the event of actual hostilities in Europe, we see
little prospect of a severe business setback in this country.
The failure of commodity and stock prices to rise during the
past six months has provided an effective insurance against
speculative maladjustments that might otherwise have contributed
to a serious business decline.

59

Secretary Morgenthau - 5

The ultra-conservative policies generally adopted by
business in recent months suggest that industrial production
currently may be not far above the minimum level consistent

with the current rate of consumer offtake. In the steel industry, for example, there is no disposition to accept the current
slump as the beginning of a protracted decline. The volume of
incoming steel business has not fallen off drastically, but a
spirit of caution and hesitation is apparent among buyers, who
are protecting themselves against possible contingencies by
keeping their inventories very low through hand-to-mouth buying policies. The opinion is expressed that a normal volume
of steel buying would be resumed immediately if the European
situation improved.

Our weekly index of new orders, while failing to show a
satisfactory seasonal increase, has held at a sustained level
during the recent European crisis despite the decline in textile
orders, and has shown no decline during the most recent week.

(See Chart 4.) In view of the marked improvement in retail
automobile sales during the last period of March, we have revised
upward our preliminary new orders index for that period.
It seems to us not a foregone conclusion that actual
hostilities would cause a further shock to business. The
present state of uncertainty over European affairs may, in
fact, be more depressing than the certainty of war. We see

some possibility that, in view of the present state of depleted
inventories, an outbreak of war might result in a general buy-

ing movement through fear of price increases arising from war

demands.

Foreign stock prices lower
Stock prices on the London and Paris exchanges, which had
recently held steady despite severe declines at New York, took
a turn for the worse this week and declined below recent

support levels. (See Chart "B" attached.) Foreign currencies

have been under increased pressure, with weakening evident in
forward exchange rates.

A further improvement in British iron and steel output
occurred during March, reflecting war preparations. (See
Chart 5.) With British industry already on almost a war-time
economy, there seems less reason than in 1914 to fear that
actual hostilities might cause a reduction in demand for various
American products entering into industrial uses.

60

INDEX OF CONFIDENCE* AND BUSINESS ACTIVITY
1934

1933

RATIO

1936

1935

(PER CENT

1939

1938

1937

PER GENT

Monthly

120

75

110

70

100

65

90

60

INDEX OF CONFIDENCE
80

55

70

50

INDUSTRIAL PRODUCTION, F.R.B.

1923-125-100, ADJ.

60

45

1933

40

1939

1938

1937

RATIO

(PER CENT

50

1939

1938

1936

1934

PER CENT

Weekly

110

70

100
65

BUSINESS ACTIVITY N.Y. TIMES
EST. NORMAL - 100, ADJ.

90

60

80
55

INDEX or CONFIDENCE

70

50

LU

J

J

A

$

o

N

1937
.

A

.

D

J/

60
M

A

M

J

J

A

$

.

o

N

III

D

,

m

J

1938

RATIO OF YIELD ON MOODY'S AAA BONDS TO YIELD ON BAA BONDS.

M

A

M

J

.

D

J

1939

A

$

.

J

45

o

61

COMMODITY PRICE TRENDS DURING THE WORLD WAR
PRICE INDICES IN U.S., U.K. AND FRANCE. MONTHLY
PER

CENT

PER
CENT

July 1913 to June 1914 - 100

280

280

260
260

France

240

240
220
220

200

United Kingdom
200

United States

180

180
- 1910

160
140

--

U.S. - APRIL 1917

160
140

JULY 1854

120
120
100
100
80

80 J s N J M M1915J S N J M M1916
J S N J M M1917J S N J M M1918J S N
1914

2

Office al the Secretary of the Treasury

- of - - Reduction

P-170-1

62

BRITISH STEEL AND PIG IRON PRODUCTION
1937

1938

TOMS

TONS

MILLIONS

MILLIONS

1.2

1.2

STEEL INGOTS AND CASTINGS

1.0

1.0

.8

.8

.6

.6

PIG IRON

.4

.2

0

0

J

1937

J

J

o

M

1938

A

1939

SOURCE: BRITISH IRON AND STEEL FEDERATION
Office of the Secretary of the Treasury

-- sa

SELECTED ECONOMIC INDICES IN U.S.
1914 1921
1916

1915

1914

1917

1918

1919

1920 1921
PER

PER

GENT

---

GENT

85

as

75
75

Industrial Production
1926 100

65

--

55

45

160

160

,

All Commodity Prices

140

1926 100

140

20

120

00

100

80

80

60
60

Industrial
Stock Prices
65

1926 100

55

45

PER OBT

PER CENT

INVERTED)

(INVERTED)

MARKET CLOSED

4.5

4.5

High Grade Railroad

5.0

5.0

Bond Tields
5.5

5.5

6.0

6.0

PER

PER
DENT

DENT

Call Money Rates

10

a

Musem
6

6

Commercial Paper Rates

DOLLARS

BILLIONS
120
120

Net Gold Movements

80

40

0

NET EXPORTS

40

80

1914

1915

1916
"STAND. STAT.

---

Office of the Secretary of the Treasury

1917
B.L.B.

1918

1919

1920

1921

8

SIGNATURE

C. 226

64

INDICES OF NEW ORDERS
Combined Index of New Orders and Selected Components
1938
JAN.

MAR.

JULY

MAY

SEPT.

PERCENTAGE
POINTS

NOV.

1939
MAY

JAN.

TT PERCENTAGE

TO

POINTS

100
100

90

90

TOTAL (COMBINED INDEX)
1936 = 100
80

80

70
70

60

60

50
50

TOTAL EXCLUDING STEEL AND TEXTILES

40

40

30

30

STEEL ORDERS
20

20

10

10

TEXTILE ORDERS

0

0

JAN.

MAR.

JULY

MAY

1938

SEPT.

NOV.

JAN.

MAR.

MAY

1939

65

all of this Buelet
correspondence

should be filed
together under date
of 4/17/39

86

APR 17 1939
PERSONAL AND CONFIDENTIAL

My dear Bill:

In reply to your letter concerning Beverly
Robinson, I as very sorry that I have to say "No"
to your request because nothing would please me

more than to extend to you any courtesy possible.
We have no positions available in the Oustons
Service that would be appropriate for Mr. Robinson.

Informers, who turn in information, are entitled to

receive twenty-five percent of any fines imposed as
the result of the information they have furnished,
but we do not employ nor do we have authority to
employ informers on regular Civil Service payrolls.

In regard to your request for information
from the Treasury files concerning dispatches between
former Secretary of the Treasury Garter Glass and
former President Woodrow Wilson, I have turned this
matter over to my Administrative Assistant who will
have as appropriate search made of the old files
where this material may be located.
Sincerely,

H.
([Signed)

Non. William 0. Bullies,
United States Ambassador.
American Rabasay,

Paris, France.
NORTHERN

eee

67

Paris, February 11, 1939.

PERSONAL AND STRICTLY CONFIDENTIAL.

Dear Henry:

The recent drippings of that aged snot, Carter
Glass, have reminded me that, concealed in the files
of the Treasury, there are, or should be, a couple
of telegrams dealing with a performance of his which,
so nearly as I can discover, broke Woodrow Wilson's

back and made certain his collapse--and the Treaty

of Versailles. I tried to get these documents out of
Glass some years ago; but he refused either to give
them to me or to affirm or deny that he possessed
them. He may, of course, have removed them from the

Treasury files, but I wish you would have one of your

file clerks do a little sleuthing for me.
The

The Honorable

Henry Morgenthau, Jr.,

Secretary of the Treasury,
Washington, D. C.

68

-2The incident I refer to is the following--I am
writing you from memory and my dates may be one or

two days off:
On or about the 7th of April 1919 Woodrow Wil-

son, in the evening, called together a number of his
close associates in Paris and told them that he had
decided at his meeting with Lloyd George and Clemen-

ceau at 11 o'clock the next morning, to tell them that
the treaty they were preparing was not a treaty of
peace but merely a preparation for new wars; that he
had come to Europe to sign a treaty genuinely based

on the Fourteen Points and that he would sign no other.
Unless Clemenceau and Lloyd George were prepared to

make a genuine peace of reconciliation, he would take
the GEORGE WASHINGTON immediately for the United States

and denounce Lloyd George and Clemenceau to their

peoples as the enemies of peace. At the same time
he said that he had telegraphed to have the GEORGE
WASHINGTON come to Brest as soon as possible, and

added that he had also telegraphed to Carter Glass

ordering him to stop all loans, credits or advances
of any nature to the Allies--who at that time were
living on food and cash from the U. S. A. Wilson
said

69

-3said he was determined to fight against the treaty

as drafted to the bitter end.
No new factor--but one--intervened between that

evening and the next morning at 11 o'clock. Cary
Grayson looked up the matter for me with the utmost
care in his diary and consulted all his papers as well
as his own memory, and assured me that no one saw the

President except Mrs. Wilson. He said, however, that
the President had received a telegram from Carter
Glass saying that he regretted to say he had promised

that day to give the French and British everything
that they should want in the way of loans and credits
for the next four months, and did not wish to go back

on his word. It was Cary's belief, as it is mine, that
this telegram of Glass' broke whatever backbone Wilson

still had. It took away from him his one club. The
next morning at 11 a.m., instead of going and talking
to Lloyd George and Clemenceau as he had said he would,

he spinelessly agreed to the reparations settlement.
It was the beginning of his end.
For years I have wanted to get the text of this

telegram, if it exists, and, in fact, I think I once
asked

70

-4asked you in a casual conversation to get it for me.
I should not be surprised if Glass had taken it out

of the files and if no trace of it should exist in
the Treasury. But I should be greatly obliged to you
if you would have someone look up the documents for

the period from April 1st to April 15th 1919. As I
said before, I may be a day or two off in my dates,
as my papers dealing with this matter are in a bank
vault in America, but my impression is very strong
that Wilson made the statements I have recounted on

the evening of April 7th, and that he had already sent
the telegram to Glass before calling in his associates.
It would be an agreeable thing, some day when

that old Virginia stinkerino is smelling loudly, to
announce to the public that he was the man that broke

Wilson's neck. I should like to do it.
At the moment I am feeling optimistic about pros-

pects in Europe. The little "Stop, Look and Listen"
sign which the President put up has apparently got
brothers Hitler and Mussolini waiting for the train
to pass, and unless there should be some most unfavor-

able turn in the situation arising from Spain, I believe that neither bandit will dare to turn loose
this

71

-5 this spring.
Incidentally, from Daladier down and all the
way across the map to Poland, the turn in the situation is attributed to exactly one thing, and that is,
the attitude of the Government of the U. S. A. toward
the sale of airplanes to France. . So give yourself
a quiet pat on the back, my boy, and take a large
drink of your Fundador Spanish brandy in honor of
peace.

Good luck and every good wish.

Yours very sincerely,

Bill
William C. Bullitt.

FROM: MR. McREYNOLDS' OFFICE

TO:

Mrs Kate 72

Can h hired as
informed at meximum
#250.00 a month for

3 mos. Then will

hm to h submitter
to Civil Service Commission

for approval of ex Uncion

which they may or

my

may not grant

73

Paris, March 18, 1939.

PERSONAL AND CONFIDENTIAL.

Dear Henry:

Johnson

Where is my job for Beverley Robinson?

Where is my information from the files of

the Treasury April 1-15, 1919? See gla is
My best wishes to Eleanor.

Yours in the bonds of Hitler-inspired rage.

Bill .
The Honorable

Henry Morgenthau, Jr.,

Secretary of the Treasury,
Washington, D. C.

OFFICIAL TO
THE SECRETARY OF STATE
WASHINGTON, D.C.

much 74
DEPARTMENT OF STATE
WASHINGTON

e-6x

January 20, 1939.
Personal

Dear Henry:

I am enclosing herewith a brief outline of
Mr. Beverly Robinson's career. As I told you over
the telephone this morning, I should be profoundly
grateful for anything you may be able to do for him.
Every good wish to you and Mrs. Morgenthau, and

many thanks for your kindnesses to me during my stay
here.

Yours, always,

Bill

William C. Bullitt

Enclosure.
The Honorable

P.S. Myidaa
customsisinmarcolics
Paris. a

Henry Morgenthau, Jr.,

Secretary of the Treasury.
1023 WM SR bil ? OV
Awe

Es 15 OFFICE

partluck

Bill.-

75

Hotel Gotham,

5th Ave. & 55th St.,

New York, N. Y.

April 30, 1938.

To:

His Excellency William C. Bullitt,

Embassy of the United States of America,
Paris, France.

Dear Bill:

First of all, let me tell you that your visit to

my darling Adele the other evening did her endless good

and filled her with hopes of better days.
The poor child is still weak but day by day her
unbreakable pluck is picking her up. D. V. she will be
herself again tere long. It was a joy and an uplift to
see you and though your flights to see us are all too brief,
we're a hopin' and a prayin' that we may fly in your directions
And now for your information, here is my "criminal
record", which I promised to send you.
After my admission to the Bar in 1896, I became a
member of the law firm of Emmet and Robinson at 52 Wall St.,
N. Y., counsel for the New York Life Insurance & Trust Co.
(now the New York Bank & Trust Company). After the death

of my father, I was appointed special counsel for the above-

named company and became a Senior member of said firm (of

E & R), my Junior partners being Granville T. Emmet and

Edward C. Parish (son of the then President of said trust
company).

Said partnership was dissolved in 1906 and in the
year 1909 I temporarily gave up the practice of law to become associated with the banking and brokerage firm of
J. S. Bache & Company.

In 1915 and 1916 I interested myself in the
Plattsburg training campa, where I held the rank of Lieutenant and in the Spring of 1917 was occupied in training and
recruiting mon to attend the Officers Training Campa.
In September 1917 I was commissioned Captain of

Cavalry (later changed to Infantry) and was assigned to the
command of Company D, 305th Machine Gun (Divisional) Battalion,
77th Division.

-2-

76

Early in March 1918 with division headquarters and

my machine gun battalion I sailed for France. Arriving the
first week In April, we were the first combat unit of the
National army to set foot on French soil and I the first
officer thereof to land in France.
# On May 1st, 1918 temporarily attached to machine
guns of second Canadian Division at Arras.
June 1th to July 20th, Commanding Officer of Co.
G. 305th Machine Gun Bn. in Lorraine Sector, Bacarat, Rehery,
Montigny.

July 20th to August 28th Co. Co. D, 305th Machine
Gun Bn. in advance from Ferre en Tardenois, La Vesle, Chamin
des Dames, to the Aisne - (Soisson - Fimmes front).
Sept. 15th Co. D. 305th M. G. Bn. La Chalade

Sept. 20th, Argonne offensive, La Fille Morte
Foret Argone, Foret Apremont, etc. etc. until the latter part
of October when retired to hospital two weeks before Armistice
(wounded and gassed).

#N. B. All of above being front line assignments.
Holder Victory medal with clasp for 4 major
operations.
Wounded Chevrons authorized - one

War Service Chevrons authorized - two

Returned to U. S. A. and honorably discharged at

Camp Upton, N. Y. February 22, 1919.

American Legion - After war was member of Freeport Post of the

American Legion until leaving for France in the Spring of 1926.
September 1919 resumed practicing law in New York

until moving to Paris, France in Spring of 1926, where I continued the practice of Law and in addition was Managing Director
of the American Investment Office of George H. Burr & Co. 41
Rue Cambon, Paris.

1927 - Reunion of American Legion in France: During
American Legion week in Paris sat as American officer representative with French Commissaire of Police at Special Court

established for Legion cases at Petit Palais. As aide to
Colonel Phillip Lydig, I alletted to the members of various

states their places in the line of march of the American Legion
parade of which there were 20,000 in line, and with Colonel

Lydig led said parade from Arch de Triomphe to Notre Dame.

.3 There is the whole sad story. I hope you have
had a lovely trip across and Adele and I also hope and
pray that W. will get busy very soon.
God bless you, old boy, and with all of our
love,

Affectionately yours,

TREASURY DEPARTMENT

78mg

INTER OFFICE COMMUNICATION

TO

Mr. Rm
Bell37L

Bell Ideowith
friend

DATE April 17, 1939

Secretary Morgenthau

FROM

Mr. Haase IAA
This memorandum was prepared by Sidney Tickton, of

this Division, prior to the recent consideration which has

been given to these agencies in connection with the

Government factual
reorganization.
The memorandum contains some
interesting
information.

ing

TREASURY DEPARTMENT

79

INTER OFFICE COMMUNICATION

DATE April 17, 1939.

TO

FROM

Secretary Morgenthau

Mr. Haas AA

Subject: Government corporations and credit agencies --

their past, their present, and their future

On January 22, 1932, the Reconstruction Finance Corpora-

tion, the first of a long line of depression-fighting Government corporations and credit agencies, was born. Seven years
later -- February 28, 1939 (the latest date for which complete
data are available) -- these Government corporations and
credit agencies were still growing. Their total assets
(excluding inter-agency receivables and proprietary interest)
had just reached a new peak of $12.4 billions*. Their bonded
debt had reached a new high of $7.5 billions. The Government's
proprietary interest of $3.7 billions in these corporations
and credit agencies had reached its lowest level in five years,
however, mainly as a result of the transfer of part of the
Treasury's formal interest in the RFC to private investors.
In these seven years, the Government has become a great

investor. Through its corporations and credit agencies, it
has come to own one-sixth of the capital stock of the banks
of the country, two-fifths of the long-term farm mortgage debt,
one-seventh of the urban home mortgage debt, and one twentyfifth of the railroad debt. It has become a great insurer -its corporations and agencies protect some 50 million depositors in 14,000 banks in the country; some 2 million members
of 2,000 savings and loan associations; and nearly 350,000
urban dwelling mortgages made in the last four years. It has
become a great landlord -- its corporations and agencies own
more than 100,000 homes and about 30,000 farms -- nearly $700
millions of foreclosed farm and home property.

*This figure and the two that follow include the remainders
of the amounts existing prior to the establishment of the RFC
(mainly items relating to the farm loan agencies and the wartime corporations). These remainders, on June 30, 1931, included assets of $1.9 billions, bonded debt of $1.3 billions,

and proprietary interest of $0.5 billions.

80

Secretary Morgenthau - 2

At this juncture in the existence of these Government
corporations and credit agencies, it is advisable to stop and
take note of the place of these loan and insurance organizations in our economy. In broad outline, who are they and
what do they do? What is their present status and what have
they done in the last year?
I, Who they are
The attached chart presents a comprehensive picture of

the administrative structure and the principal lending func-

tions of the 90 Government corporations and agencies engaging

in lending activities. The principal merit of this chart. is
that it constitutes a sort of topographical map of the Federal
credit activity, 80 as to permit a bird's eye view of the whole
Federal credit structure. The two most striking characteristics of this credit structure are the dissimilarity of the
various parts which compose it and the complexity of the relationships which tie the various parts together. with all
these complexities, however, and with all the various interrelationships, the chart shows how the major administrative
controls are still very closely and directly held in the
hands of the President.

II. Their present status
The present status of the Governmental corporations and
credit agencies can best be appreciated by looking at the
whole structure from afar -- in broad outline, as it were.
With a few exceptions, the Government corporations and credit

agencies can, for purposes of analysis, be classified by
activity into three broad groups: (1) the business loan and
insurance agencies; (2) the home loan and insurance agencies;
and (3) the farm credit and insurance agencies. The table
below shows, for February 28, 1939, certain significant asset
and liability items summarized by these three groups:

81

Secretary Morgenthau - 3
Business

Home

Farm

loan and : loan and :credit and: Other

:insurance:insurance: insurance

Total

(In Millions of Dollars)
ceivables

2,259

2,631

3,866

17

8,773

453

484

1,286

24

2,247

35

556

117

-

708

819

3,004

91

91

1,587
1,945

S. Proprietary interest 1,488

516

1,360

sh and Governments*

operty held for sale
nded debt:

Guaranteed

Not guaranteed

-

3

314

5,410
2,130

3,678

Includes non-guaranteed issues of Government corporations and credit
agencies.

1. Business loan and insurance agencies
The business loan and insurance agencies consist mainly
of the REA, the Maritime Commission, the FDIO, the PWA, and

the RFC and its affiliated agencies. The Treasury has provided
directly a very large proportion of the funds expended by these
agencies, the only major exceptions having been the funds obtained through the sale of stock by the FDIC to the Federal
Reserve banks ($139 millions), and the sale of obligations on
the market by the RFC ($819 millions -- guaranteed) and its
affiliate, the Federal National Mortgage Association ($85
millions -- not guaranteed). Hence, the proprietary interest
of the United States in this group of agencies is larger than
in the other two main groups of agencies.
With respect to the proprietary interest in these agencies,
it might be pointed out that within recent months a substantial
part of the Government's formal interest in the RFC has been
transferred to private investors, though, by the guarantee of
RFC debentures, the Government's credit still provides the RFC

with funds. A further transfer of about $400 millions is probable as soon as the RFC retires the remainder of its notes held
by the Treasury with the proceeds of the sale of its own obligations.

82

Secretary Morgenthau - 4

In the last year, the business loan agencies have con-

tinued to make loans aggregating more than their repayments,

and have thus required further increases in capital funds.
2. Home loan and insurance agencies

The home loan and insurance agencies consist of the FHA,
the USHA, and the Federal Home Loan Bank Board and its affili-

ated agencies. The major portion of the necessary funds expended by these agencies has been obtained through the issuance of their obligations which are guaranteed by the United
States.

An important, but not altogether unexpected, development

of the last few years with respect to the home loan agencies
has been the property accumilations of the HOLC, following
foreclosures on a large number of defaulted mortgages on private homes, about 15 percent of the total number of mortgage
loans extended. The HOLC has become probably the largest

home landlord in the world. Since the beginning of 1936,
when foreclosures began on a large scale, real property held
for sale by the HOLC has accumulated to the extent of more

than half a billion dollars. In the year ended February 28,

1939, however, the net increase in the property account
amounted to only $81 millions, considerably below the $250
millions acquired in the preceding year, and the $200 millions
acquired in the year ended February 28, 1937.
3. Farm loan and insurance agencies
The farm loan and insurance agencies consist mainly of
the Commodity Credit Corporation, the Farm Security Administration, the Federal Crop Insurance Corporation, and the FCA
and its affiliated agencies. The Federal Government has put
up directly about one-fourth of the funds expended by these
agencies. Other funds have been obtained from private investors: a considerable portion by the issuance of non-guaranteed

obligations -- mainly farm loan bonds -- mostly issued in the
Twenties, practically all refunded in the last five years; a
smaller proportion by the issuance of guaranteed bonds in exchange for mortgages.

The major problem of the farm credit agencies is also
that of property acquisitions. The Federal Land banks alone
held more than $100 millions of farm property on February 28,
1939, although these banks have been offering particularly

83

Secretary Morgenthau - 5

liberal loan extension and interest reduction privileges in
recent years. Property acquisitions are expected to grow in
the immediate future, moreover, as soon as the heavy volume
of currently defaulted mortgages is foreclosed. Recent reports from the FCA classify nearly one-fourth of the borrowers from both the Land Bank Commissioner and the Federal

Land banks as currently delinquent.

III. Their future
What of the future of these Government corporations and
credit agencies? Many of them were created as emergency measures. Many were given extraordinarily broad powers -- were
organized so as to eliminate as much of the administrative
red tape as possible. What are we to expect of them now?

From this point, the agencies fall into two main classes
-- the permanent agencies and the liquidating agencies. The
former include both the pre-depression and the more recently
established farm credit agencies; also the home building
assistance agencies, the insurance agencies, the USHA and
others. The latter include the HOLC, whose mortgage lending
powers have expired, the FFMC, and the RFC and some of its

affiliates. These agencies may be expected to close their
remaining lending operations in the near future.

With respect to the permanent agencies, some of them

have just begun their expansion programs -- particularly the
USHA. Such agencies will likely expand considerably in the
future. Some, by their very character and history -- the

Federal National Mortgage Association and the Commodity Credit
Corporation, for example --, may also be expected to engage

in greater activity in the future than in past years.

Whatever may be the case with particular agencies, Federal
corporations and credit agencies have become a permanent part
of our economy. They may be consolidated and their adminis-

trative controls simplified; but they are here to stay. Even

the liquidation of some of the emergency ones -- the HOLC and
the RFC, for example -- will extend over many years.
Attachment

84

ADMINISTRATIVE STRUCTURE AND PRINCIPAL LENDING FUNCTIONS
OF FEDERAL LENDING AGENCIES
December 31. 1934

***

==

--

STATE

- e = FB

IT

ARD

85

THE COMMANDANT OF THE UNITED STATES COAST GUARD

WASHINGTON

17 April, 1939 All
MEMORANDUM FOR THE SECRETARY OF THE TREASURY:

The Bill HR 4246, authorising 3 cutters, 15 planes
and a base at Alaska for the Coast Guard, was reported
favorably by the House Committee on March 7. 1939 and is
now on the House calendar.

Hearings were held before the Senate Committee
on Commerce Saturday. April the 15th, on the companion
bill, 8-1369, and the Subcommittee voted unanimously to
make a favorable report.

manuale
R. R. WAESCHE

Rear Admiral, U. S. Coast Guard
Commandant

TREASURY DEPARTMENT

86

INTER OFFICE COMMUNICATION

DATE April 17, 1939

TO

Secretary Morgenthau

FROM

Mr. White

Subject: Comment
on article by H. J. G. Bab on "Cutline
of a Sound Economic Program for American Democracy"
1. Summary of article
a. Full employment can be achieved by great expansion

of building construction
Mr. Bab contends that in the absence of the rise
of new industries and expansion in existing industries
opportunities for new capital investment are restricted,
in large part, to the field of building construction.
However, the potential opportunities for increased activity in that field are tremendous and if fully realized
will "secure thirty years of full employment".
b. Property taxes discourage new construction

Building construction, however, will not materialize
in any substantial manner, according to Mr. Bab, 80 long
as the present high level of property taxes is permitted
to deter new undertakings. It is claimed that the inequitable and disproportionate burdens imposed by property taxes have made any large amount of new construc-

tion impossible and have resulted in creating a considerable differential between yields on real property and
on industrial enterprise.
C. Property tax exemption for new construction is the
solution to recovery problem
Mr. Bab's program for stimulating building construction follows from the foregoing analysis. New construction is to be encouraged by being permitted exemption
from existing property
taxes.and
Thelocal
Federal
Government
the State
governments
for

construction is freed

oncompensate
the Federalwhich
Government
would
should This the taxesburden
additional
new from paying.

be more than covered by the increase in revenue which
would accompany improved economic conditions.

87

Secretary Morgenthau - 2

2. Evaluation of Mr. Bab's article.
Mr. Bab's examination of the difficulties standing in
the way of a great expansion in the building construction
industry is very inadequate. He offers little factual basis
for his claims, his analysis is superficial, and his proposal
omits important considerations. Nevertheless, it 1s true
that property taxation constitutes a discouraging factor to
the prospective homebuilder. It is worth while, therefore,
to consider the merits of the idea despite the poor quality
of Mr. Bab's article.
a. Any substantial reduction in the carrying cost of
homes would stimulate building activity and property
tax exemption would mean a substantial reduction in
such costs.

Property taxes amount to about 15 to 25 percent

of monthly carrying costs -- second only to interest
and amortization charges, which amount to roughly
40 percent of all monthly costs.
Not all of this saving would be passed on to the

new homeowner or occupier. Some of it would be absorbed
through the increased cost of land consequent upon tax
exemption on the land and the increased demand for land.

But the bulk of the property tax saving would doubtless
accrue to the new homeowner and would prove a substan-

tial inducement to additional construction activity.

b. Tax exemptions would reduce values of existing
properties.

Mr. Bab's proposal for life-long property tax exemption would penalize the owners of older properties.
The lower rentals on the new construction made possible
by the tax exemption would force, in time, reductions
in the sales or rental value of older properties. It
is difficult to say how long a period will be necessary
for this influence to be exerted; it is probable that
this new factor would become operative in many communities inside of a very few years of active building construction.
However, existing residential properties would be
adversely affected if any effective measures were taken
to cut the cost of construction of homes. Except that

88

Secretary Morgenthau - 3

C. The cost of the program to the Federal Government
would be very high.
The cost to the Federal Government for reimburs-

ing the States and localities for granting the tax
exemption privilege is difficult to estimate. It is

dependent entirely upon the new level of construction
which will be forthcoming. Using the most optimistic
of assumptions (and calculating on the basis of existing rate of property taxation) a level of cons truction
activity comparable to that experienced in the middle
1920's would cost in the neighborhood from $100 to
$150 million a year the first year, and, assuming a
continuation of this level, double that amount the

second year, triple the third, and so on, of the

original sum for the subsequent years.

This high level of construction activity is not
likely to last more than five years. At the end of that

period the tax exemption program would be costing the
Federal Government roughly $600 million annually. On

less optimistic assumptions of building activity, say
$2.6 billion annually, (compared to $1.3 billion in
1938 and $4.5 billion annually for the period 1924-1927)
the cost of the tax exemption program to the Federal
Government would be about $70 million the first year
and by the fifth year, assuming continued activity at
this level, some $350 million each year from then on.
The Federal Government would be subsidizing, under
this proposal, all building which would have been undertaken without the tax exemption privilege at a cost
which would continue indefinitely after the construction had taken place.
The use of the tax exemption device is a crude
and expensive method of stimulating building activity.

It does not take into consideration the wide variations

in ability to meet the property taxes or the differences existing between various areas as to need and
possible stimulating effect of exemptions. Nor would
the inducement for new building be as great as would
be the case were the subsidy granted in some other

form. If, for example, construction of homes during
the five year period would amount to $15 billion, the
Federal Government would be spending over the ensuing
twenty year period an amount equal to the total cost

of the new homes built. In view of the fact that

89

Secretary Morgenthau - 4

without such a subsidy it is reasonable to assume
that probably half that amount of homes would be
built, the Government would have paid out some

$2 for every dollar spent.

With an expenditure by the Federal Government

of sums for the subsidization of low-cost housing
equivalent to the cost of the tax exemption program
much more satisfactory results could be obtained both from the view of satisfying the most urgent
housing requirements and from the viewpoint of maximizing the amount of new construction.
d. Homestead tax exemption, or reduction, laws have
been passed by 14 States.

Homestead tax exemption laws of from $1500 to
$2000 have been adopted because of the desire on the

part of States to subsidize home ownership. The experience of the state of Oklahoma, where tax exemptions have been granted for several years, has
been that they have served to moderately increase the
number of new homes. The greatest increase in residential construction has. taken place in the more prosperous areas whose relative housing needs are much
less than in the less prosperous areas where no
noticeable increase has been evident.

3. Much stronger stimulus to increased building activity
can be achieved through:

a. The extension of the amortization period on home

mortgaged by five years would decrease the monthly
payment on a home by about 15 percent; extending the
period by ten years would decrease the monthly payments about 24 percent.

b. Lowering mortgage interest rate by 2 percent would,
it is estimated, decrease the monthly payments on the
home approximately 12 percent.

C. Decreasing the initial payment on the home by increasing the size of the first mortgage rate from
75 percent to 90 percent or so would also serve to
widen the potential market for home purchase.

90

Secretary Morgenthau - 5

d. Still further extension of housing demand could
be achieved by decreasing the original cost of the
home, including land. A reduction of from 15 to
20 percent can be achieved by the institution of
an annual wage for building employees, and the
economies consequent to mass production methods
in house construction.

If all four of the above steps were taken, the construction of new homes would be much more than doubled
for many years to come; whereas both the original and continuing cost to the Government would be slight.
If to these incentives there were added a direct
subsidy to homebuilders of $200 to $300 million a year
(the minimum amount that would be involved in the tax
exemption proposal) the inducement to new construction

would be still greater. Construction of new homes would

be easily doubled.

Memorandum prepared chiefly by Mr. S. Fine

R. MORGENTHAU'S OFFICE TO-T. Hanes

Mr. Oliphant

Gibbons

Mr. Gaston

Taylor

Mr. McReynolds
91

Alexander
Allen

Bartelt
Batchelder
Bell

Mr. Harper

Mr. Helvering
Mr. Irey
Mr. Julian
Mr. Kilby

Bernard

Mr. Lochhead
Miss Lonigan

Birgfeld

Mr. Maxwell

Blough

Cannon

Adm. Peoples
Miss Reynolds
Mr. Rose
Mrs. Ross

Davis
Delano
Diamond

Mr. Sloen
Mr. Spangler
Miss Switzer

Is Flanagan

Mr. Tarleau

Berkshire

Broughton
Bryan

Graves
Haas

Hall
Hanna

Mr. Thompson
Mr. Upham

Mr. White
Mr. Wilson

7a W hite
92

Harry monet for april 10th after
OUTLINE OF A

mh

SOUND ECONOMIC PROGRAM FOR AMERICAN DEMOCRACY

securing
30 YEARS OF FULL EMPLOYMENT
by

Dr. Herbert J.G. Bab
King's College
Cambridge, Eng.

Sound

because it is entirely based on private

initiative.

because it will secure full employment
for a generation at least
because it will balance Federal, State, and
local budgets.
Economic

because it is entirely based on the
competitive system

because it will work down the level of
rents

because it will relieve Federal, State, and
local Governments from the relief

burden
Program

because it leads up to concrete proposals

American Democracy

because it shows how idle man power and

idle resources can be brought
together without endangering
economic freedom.

93
1.

SUMMARY
1. Introduction
Profits are the mainspring of every capitalistic system.

Ninety percent of the citizens of this country believe in the profit and
loss system and are confident that it can be made workable. Yet at present many economists have lost faith in profit economy. They believe

that the existing system will not be able to solve the greatest and most
important problem which we are facing today, the problem of bringing
idle man power and idle capital together in order to wipe out unemployment and increase the national income to the 80 billion mark reached in
1929.

This view is mainly based on the fact that in the past the
repid growth of national income has been brought about by new inventions
and by new production processes which made large scale capital expenditure

profitable. It is therefore concluded that the profit and loss system
based on private initiative must fail if no inventions requiring large
scale capital expenditure should be made in the future. Some Economists
consequently hope that inventors and engineers will again save the profit
and loss system, while other, who see more clearly the dangers of a

policy of laissez faire advocate & permanent policy of spending in order

to replace private initiative, which is not forth coming.
Must we really face this dilemma?
The volume of employment and of national income depends in

the view of many distinguished economists meinly on new capital forma-

tion. Capital is partly invested in inventories, partly in consumers'
or producers' durable goods, and partly in new construction. (1)
(1) Compare "Nat. Income and Capital Formation" by S. S. Kuznets
Table 10, P 40.

94

2.

Yet investments in inventories and in movable durable goods depend

mainly on the industrial activity in general, while on the other hand
the rate of construction forthcoming is to & considerable extent a function of expanding industries. Since every considerable expansion of an

important industry is bound to lead to & higher level of activity, the
rate of construction has & key position in the whole economic system.

In the field of construction residential building is of paramount importance, for it is by far the largest single item. Residential
construction was in 1928 sixty percent, and in 1937 still fifty percent

of total construction. (2) Yet these figures do not tell the full story,
for they do not show the enormous potentialities of house building.
These potentialities were recently revealed by different surveys on hous-

ing conditions in this country. (3)
The conclusion is that in absence of inventions leading to vast
capital expenditure the economic and also the political future of American democracy will greatly depend, whether or not large scale house build-

ing will be made attractive and therefore possible for private enterprise.

2. Economics of Housing
Costs of construction and hourly wage rates are often blamed

for the lack of profits in the field of residential construction. Yet
although low costs and low wage rates may have some stimulating effect

on building activity, it will be difficult to maintain costs and wages
at & depression level when the demand for new construction is greatly
increased. Thus low costs and low wage rates if caused by depression

cannot secure & long period of active construction, for they are of
self-reverting charactor.
(2) In 37 Eastern States. Source F. W. Dodge Corp.
(3) Compare "Urban Housing" by the W.P.A.

95

3.

Sometimes it is believed that was.ss-production of houses

could greatly diminish costs of production and that the building industry could by the application of modern methods of production haul

itself out of its difficulties by its own boot straps. Yet it has to be
seen, whether the economies, which could be achieved in this way are con-

siderable. Sometimes economies due to lowering the quality are praised
as genuine economics. Moreover, housing standards regarded ES adequate

today will have to be improved to satisfy future requirements. It is,
therefore, at least imprudent to expect everything from economies, which
may become possible by the application of modern methods of production.
The demand for new construction does not entirely depend on

costs of production. In the case of single family dwellings occupied by
the owner the deaund depends also on the financial burden which, costs

of construction given, the purchase of a house implies. The financial
burden is determined by running expenses and costs of mointenance, by

property taxes, and by the terms at which building and lown associations
are willing to make mortgage loans. The &mount which has to be paid down,

the value-loan proportion, the time for which the loan is made and the

rate of interest charged are all factors determining the monthly repeyments which have to be made. The prospective owner occupier compares the

financial burden, to which he has to commit himself, with the rent he has
to pay as & tenant taking account of imponderable factors which may make

the purchase of a house more or loss desirable. Thus the demand for
owner occupied houses will be greatly influenced by the terms at which
mortgage loans are available.

In the case of rental property the rate of construction is
determined by the profit margin between costs of construction and the

96
4.

price of existing property with similar location, structure, design and

use. Yet rental property is & form of investment. Its value is therefore
determined by the expected return, the risks involved and the market-

ability and liquidity of such investments. The expected return depends
on many circumstances, especially on the general trend of rents and on

property taxes. The risks involved in rental property are regarded as
great and the marketability and liquidity of such investments is as &

rule poor. Thus rental property is valued comparatively low, in order
to give the investor & high yield in compensation for these defects. That
again dimin ishes the rate of new construction forthcoming.

3. The curse of property taxation
No writer of reputation has for some reason failed to recommend the abolition of property taxation. E.R.A.Seligman wrote in his
"Essays on Taxation" (1) that "the general property taxes actually administered is beyond doubt one of the worst taxes known in the civilized

world. Because of its attempts to tax intangibles ES well as tangibles

things it sins against the cardinal rule of uniformity, of equality and
of universality of taxation. It puts a premium on dishonesty and debauches
the public conscience; it reduces deception to & system and mekes a

science of knavery; it presses hardest on those least able to pay; it
imposes double taxation on one man and grants entire immunity to the

next. In short the general property tax is so flagrantly inequitable
that is retention can be explained only through ignorance and inertia.

It is the cause of such crying injustice that its alteration or its abolition must become the battle cry of every statesman and reformer."
The persistence of property taxation may be partly due to

its fiscal importance and to the difficulty to find other sources of revenue. Yet it is likely that the public has never understood the full

(1) p. 61.

97

5.

implication of property taxes.
The criticism against property taxation has been made exclu-

sively on the ground that these taxes do not conform to the basic prin-

ciple for & just and equitable apportionment of the tax burden; to the

principle of "ability to pay" and to the "benefit" principle. Yet in
all these arguments the problem, how property taxes affect construction,
employment, and national income hus been entirely neglected. The public

therefore has regarded property taxation solely as 4 problem of local
finance and not also as & problem of employment and national income.

It has been overlooked that property taxes add in the case of
single family dwellings to the burden of the owner, reduce the return
and depress the value of rental property (1) And in both cases the rate

of residential construction will be diminished.
However, the consequences of property taxation are still more

far reaching. The 19th Century has been & period of corporate development of business. Individual management and individual ownership were

more and more replaced by big corporations engaged in all kinds of activities. Investment markets have been organized and have greatly increased

the marketability and liquidity of investments owned by individuals.
This development made it possible to reduce and diversity the risks in-

herent in every form of investment. In the last years of the 19th Century
& rapid growth took place of credit institutions, insurance companies,
and recently of investment trusts.
In the field of residential construction building and loan assom

ciations began to grow at a spectacular rate in the post war period. Yet
rental property was excluded from all this development in spite of the
fact that property companies would have greatly reduced the costs of house

(1) Proffessor Seligman emphasizes that property tazation is capitalized
and has to be regarded as & mortgate. See "The Shifting and Incidents
of Taxation".

6.

building and the risks of property ownership by well planned and well designed large scale construction, and by expert management. Yet large

scale construction can only be financed if the prospective yield is attractive enough and if the rents can be afforded by & great number of

tenants. As long us investors believe that real property is a risky investment the yield offered must take account of this fact. Only when property companies would have shown in attractive and stable return investors

would revise their views and only then it would be possible to attract
new funds at & lower rate of interest.
Moreover, property companies would have diversified the risks
of house ownership. They would have greatly increased the marketability

and liquidity of investments in rental property. Finally the small investor would have been put in & position to invest its savings in this
way.

93

7.

Thus property taxation by making large scale construction and

the reduction of risks impossible, has resulted in 6 considerable margin
between yields on real property and on industrial enterprise. The high

yield required, has further depressed the value of rental property; it
has reduced the profit margin between costs of construction and the value

of the existing property. Property taxation has therefore cumulative
effects.
4. Recent developments.

Prior to the world depression of 1933 mortgage loans were

hundled in the traditional way. The terms at which such lowns were available varied widely and the loans were made for E few years only.

Building and loan associations specializing in the field of
mortgages for owner-occupier embarked on a more liberal loan policy.
They increased the value loan proportion, lengthened the term and granted

as a rule only fully amortized loans.
The mortgage crisis of 1932-33 made the refinancing of & vast
amount of mortgage-loans necessary. For this purpose the Home Owners

Loan Corporation was created, which by its liberal loan policy has greatly
contributed to the new development.

Yet in the years after the crisis individual and institutional
lenders were frightened to make new mortgege-loans, in view of the fact

that mortgages had been found & very risky and entirely illiquid form of
investment. That led to the creation of a mortgage insurance system,
which has been set up in 1934. The new agency, the Federal Housing

Authority, has proved to be of great value especially in the field of
single family dwellings. It has reduced and diversified the risks of
mortgage loans, and in this way created & ready market for insured mortgages. Moreover, the terms at which funds could be raised were improved

10
100
8.

and finally new sources for such funds were tapped.

However, it should not be overlooked that the F.H.A. by its
nature is restricted to encourage the construction of owner-occupied

dwellings. The reason is that improved credit facilities will go a long
way to stimulste the construction of single family houses occupied by
owners who regard the purchase of a house not LS investors but from the

point of view of & tenant. Thus every reduction of the monthly installments which have to be paid will greatly increase the demend for such

houses; yet construction of rental property will be only forthcoming if
entrepreneurs can be found willing to risk their capital in house owner-

ship. That will mainly depend on the attractiveness of rental property
compared with other forms of investment taking account of the risks in-

volved. Improved credit facilitics will in this case have only little
influence, even if the value-lown ratio should be greatly increased,
for entrepreneurs, whether they borrow or not, must always take the risk

of their whole venture. Therefore, the insurance of mortgage loans will

not stimulate the construction of rental property. That will only be
&chieved by making property ownership more attractive. Moreover, large
property companies which then would come into existence could, by reduc-

ing and diversifying risks, perform the same function LS the F.H.A. in

the field of single family dwellings.
Finally, the U.S.H.A. was set up for the construction of low
rent housing schemes and for slum clearance. Up to ninety percent of the
costs of such schemes are financed by loans made at three percent to

Public Housing Authorities acting LS dummy-entrepreneurs. In addition to
that subsidies are given annually and tax-exemption is granted by local
governments. Yet, as Mr. Nathan Strauss has declared, the U.S.H.A.

will only be in b position to do one third of the job, leaving two-thirds

9.

101

to private initiative. (1)
5. The Program.

Two great difficulties have to be overcome to abolish property

taxation. Firstly, the States and local governments have & constitutional right to levy property taxes and secondly, property taxation is
the gain source of revenue for local governments. For these reasons it
is vain to hope that the States or the local governments will one day

abolish these taxes. The initiative and the responsibility must therefore rest with the Federal Government, which must compensate in one way

or the other the States and the local Governments for the loss of revenue.
That implies & complete new deal in taxation, which must be thoroughly

studied before carried out. In order to avoid the postponement of the
eax reform &d calendas graecas and in order to get immediate results, the

Federal Government should for & transitional period refund to the indi-

viduals the property taxes paid. Since the &bolition of property taxes
is only intended to encourage the construction of new dwellings and also

non residential construction and not to allow windfall profits to owners
of old property, those payments should be only mude in the case of new
construction. In this way the burden for the Federal Government would

be small and the effect on construction would not be impaired. The impact would be so tremendous that it may be more expedient to embark on

such & policy in two steps in order to give building industry time to
adapt itself to the new conditions and to prepare well planned and well
designed projects. That would imply that the Federal Government should

at first only refund half of the taxes paid. The second step could be
done after & certain time has elupsed, when the building industry has

digested the first rush of orders.
(1) Address to the National Association of Real Estate Boards in Milwaukee, November 10, 1938.

102
10.

All the payments of the Federal Government should be made

under the following conditions:

1. That the assessing and collecting authorities will not

increase property taxes by raising the rates, by higher
assessments, or by failing to take account of the yearly
depreciation of the property assessed;
2. that the States declare themselves willing to negotiate
with the Federal Government for a complete reshuffle
of taxation;
3. that the States promise, after hoving reached an agreement with the Federal Government to introduce legislation abolishing property taxation, and repealing all
laws which make investment in residential property for

institutions and trust funds illegal and which restrict
the free flow of capital within the country.

These conditions are in no way intended to infringe the right

of States and of local governments to levy taxes. Yet it should be the
duty of the Federal Government to protect its citizens from a type of
tax which makes the right of property ownership almost an illusion.
The Federal Government should immediately set up a Committee

for studying and working out the principles of the new deal in fiscal

policy. The proposals for the reshuffle of taxation should be strictly
based on the "ability to pay" and on the "benefit" principle. It would
be the task of this Committee to interpret and apply these principles in
its recommendations.

A rising level of activity would lead to a rise in the long
term rate of interest, which would have an adverse affect on the rate of
new construction forthcoming. The Federal Government, therefore, should
make a public statement that easy money has to be regarded as its permanent policy. It should be made clear, that the Federal Reserve Board

will operate in the open market, if and when necessary, in order to
keep the new established rate on long term government bonds stable.
Such a declaration would also have a very healthy psycho-

logical affect. It would remove one important element of uncertainty

103
11.

and by doing so help to restore confidence and further encourage investments.

The Building industry should in her own interest provide
machinery to control prices and encourage production when and where

necessary for avoiding bottle necks.
Tax exemption for new construction would have an enormous

effect on building activity. Residential construction which in 1938
was only &round 1 billion would soon pass the peak reached in 1925 of

5.2 billions and would rise LS fast as plans for new construction are
ready and as the supply of skilled labor and of building materials would

allow. It is difficult to prophecy the exact &mount of residential construction forthcoming in the first and in the following years after the
abolition of property taxes. A yearly rate of 6 billions might be
easily reached and by the operations of large property companies main-

tained and even increased for 8 long period of years. Such & rate would
cover all the replacement needs and would improve housing standards at

& rate of not more than four percent per year, without taking account

of the growth of population and of families. (1)
Such & development in the field of residential building would

necessarily result in & large increase of non-residential construction,

for the building industry itself will have to expend its production
capacity. There would be also 4 considerable expension of electric power
and light companies. The durable movable goods industry would be greatly

stimulated for the building industry would need much additional equipment and railroads would have to buy & great amount of rolling stocks

for the transport of steel and other building materials. Moreover, the
consumers durable goods industry would greatly benefit by the rise of
(1) Replacement needs are assumed to be 2 billions per year and the

value of All dwellings in existence 100 billions.

104
12.

employment and consumers purchasing power. There would be & heavy de-

mand for furniture and all kinds of household equipments, but also for
automobiles and other durable goods. Finally, inventories would have

to be increased in order to make a higher level of production possible.

If residential construction is assumed to be six billions per
year, and non-residential including public works 4 billions, full employment will be secured, and national income will have reached or even

surpassed the 80 billion mark. Under such circumstances the fiscal

problem will not be too difficult to be solved.
The exact amount of yearly payments, which will have to be
made by the Federal Governments depends mainly on the rate of new con-

struction forthcoming. Under the assumption that the average property
tax levied now is three percent compensation payments would increase

yearly between 100 and 300 millions, if construction which has been

around 3.3 billions in 1938 would rise to about 10 billions. However,
this additional burden could easily be met by the existing taxes since
the yield of federal revenue is now about ten percent of national income. A rise in the compensation payments of between 100 and 300 millions

would require & rise in the national income of 1-3 billions per year.
Moreover, revenue raises more than proportional to national income.

Finally the Federal budget would be relieved from its relief burden and
public works could be reduced to & normal level. This is the way by
which the Federal budget would come autometically in balance.
The program outlined is to program of economic security which

always must supplement social security. It is in first line 8 labor
program, for it will go & long way to wipe out unemployment and make re-

lief unnecessary. Millions of unskilled workers will be needed and

100
13.

many thousands will have to be skilled and will enjoy the higher wages

of skilled labor. And building labor, even if it should receive the
same hourly wage rates, will greatly benefit by & rise in the annual
wage, due to more working days.

Farmers would find better markets and could take advantage

of higher prices; moreover, the supply of agricultural labor will be reduced by a large demand for building labor.

The difficulties of American Trade policy are to a considerable
extent due to the unwillingness of American industry to allow increased

imports of industrial products and to the impossibility to enlarge
agricultural imports under existing conditions. Full employment would

greatly diminish the resistance against lowering tariffs and against additional imports of agricultural products. Larger imports would pave
the way for larger exports.
6. Conclusions.

It is unfortunate that the experience of the last years has
led to the widespread conviction that "private enterprise left to its own
devices is no longer capable of achieving anything approaching full employment of our human or material resources". (1)

Quite the contrary is true. Private enterprise has struggled
along for many years and even given us spells of prosperity. But it had
never had & fair chance for an entirely obsolete tax system has made large

scale investment in the nations largest industry unattractive and impossible. And for seventy years we put our foot on the brake and wondered
what was wrong with the motor!

The abolition of property taxation will be a landmark in
American history, & new epoch of home civilisation will begin, economic
(1) "An Economic Program for American Democracy" by 7 Harvard and Tuft
Economists, p. 88.

106
14.

liberalism will be freed from its chains, the problem of bringing
together idle man-power and idle capital will be solved in the American
way,

And this generation will nobly have saved Democracy.

TOTAL
enel

cololvia

107
GROUP MEETING

April 17, 1939.
9:30 A. M.

Present:

Mr. Hanes

Mr. Gibbons
Mr. Graves
Mr. Gaston
Mr. Lochhead

Mr. Duffield

Mr. Haas

Mr. White

Mr. McReynolds

Mr. Foley

Miss Chauncey
H.M.Jr:

Good morning.

Hanes:

Good morning.

H.M.Jr:

What have you got?

Hanes:

Are you counting on Hogate at 11:30? Is that
what you told him?

H.M.Jr:

Yes.

Hanes:

Is that what you want?

H.M.Jr:

Yes. I'd forgotten about it. Who is C. O. Hardy?

McR:

The one who was in here at 10:30 last Saturday.

H.M.Jr:

Oh, I'm looking at Saturday. Yes, Hogate is 11:30.
Yes, that's right.

Hanes:

I don't think that will be - I don't think that

will take long.

H.M.Jr:

That's all right.

Hanes:

Just wanted to say a word to you.

H.M.Jr:

I'll tell him about Gene.

Hanes:

About what?

H.M.Jr:

About Gene.

Hanes:

He's Dewey's campaign manager. Want to watch out.

H.M.Jr:

Is he?

108

-2-

H.M.Jr:

That's the fiction that has grown up.
I see. What else?

Hanes:

I haven't anything.

Duffield:

H.M.Jr:

We got off that cable Sunday night, which I'd like
you to see - pretty important. The boys worked
hard on it - must have - Saturday, and they were
at the house at 4:00 Sunday. Think you'll like
it.

Hanes:

Good.

H.M.Jr:

And you're going to let Bewley read - just between

Lochhead:

That's right.
That's the
Is that all you've got?
That's all.

H.M.Jr:
Hanes:

England and ourselves.

Duffield:

The only thing I have is the A.B.A.; sometime between
11:00 and 1:00 they would like

H.M.Jr:

What do they want?

Duffield:

They're worried, as I understand it, about the
position they should take on the Brown bill and
similar proposals, and they want particularly to
talk to you because they feel it is something
that affects this Department.

H.M.Jr:

Who's here from the A.B.A.?

Duffield:

Mr. Robert Hanes and Mr. Cook, the head of the
National Bank Division, and Mr. Fleming.

H.M.Jri

Will Hogate take more than 15 minutes?

Hanes:

I wouldn't think 80.

H.M.Jr:

Why don't we say A.B.A. at quarter of twelve then?

109

-3-

Duffield: All right.
H.M.Jr:

Will you be here, John?

Hanes:

Yes.

H.M.Jr:

And would you (Duffield) ask Delano to be here,

Duffield:

Quarter of twelve.

H.M.Jr:

Yes.

Duffield:

That's all.

H.M.Jr:

Herbert?

Gaston:

I think I haven't anything. There was one story
in the Wall Street Journal Friday or Saturday,
about then, suggesting that the United States
start war risk insurance. There was a letter
that came in, which is up in Mr. Bartelt's shop,
from Senator Sheppard, enclosing a letter from
the Dallas Chamber of Commerce asking us to
reinstate war risk insurance; and I spoke to Dan
about it.

H.M.Jr:

Well, Mr. Bell has returned from the wilderness

Bell:

four years to the Treasury.
I'll have a memorandum on that whole thing today.

H.M.Jr:

All right.

Bell:

I could give you a summary of it if you wanted it,

H.M.Jr:

You mean now?

Bell:

Yes, if you want it.

H.M.Jr:

Sure.

Bell:

Well, the situation apparently developed before

please?

and - didn't get anything - he's returned after

as to what was done.

the declaration of war just about like it's

110

-4developing now, and shortly after the declaration

of war on July 31, Secretary McAdoo called a
conference of business men, bankers, foreign
exchange dealers, transportation people, shipping
people, and 80 forth, and - on August 14 - and
they recommended that a Bureau of War Risk Insurance be set up in the Treasury to insure
cargoes and hulls. The Act was passed on
September 2, 1914, the Bureau was set up and
regulations were issued by the Secretary and
the whole thing operated through Collectors of
Customs.

Later they amended the Act to include seamen
and sailors, and then when we entered the war

they amended it to include sailors and soldiers
of the United States. And then that part of

the Act concerning insurance on cargoes and hulls
and seamen and sailors of the United States

marine was repealed right after the war, about
six months after the declaration of peace, and
then it was converted into the Veterans' Administration in the Harding Administration.

H.M.Jr:

Well, you two men who are so close to Brownlow

and Merriam - would that go today to the Maritime Commission?

Bell:

Well, I don't know. It would be questionable.
If you're going to include the sailors and seamen, which you probably would if we got into
the war and you might want to if we didn't get
into it, I don't think it would hurt to be in
the Veterans' Administration. They have the
files and the history and have some of the men
over there operating at that time.

H.M.Jr:

If you don't mind, I don't see why it should be
in the Veterans' Administration.
Not from a functional standpoint.
I don't say it should be in the Treasury, but I
don't see why it should be any more there.

Bell:
H.M.Jr:

111

-5Bell:

H.M.Jr:

Bell:

I really think it should operate through the
Collectors of Customs, because they have to
clear all the vessels and they might as well
issue the insurance policy and issue the
clearance. And it costs very little money to
operate it.
Well, are you 80 situated that you can sort of
I'll have you a memorandum on it today. And
General Hines - I just talked to him and he

got up a whole history of it about a year or
80 ago.

H.M.Jr:

Why don't you talk to Admiral Land, too?

Bell:

I'll be glad to. General Hines suggested that
if you recreate it you might want to put it
in the Maritime Commission.

H.M.Jr:

It's like all these things. I just want the
thing where you can give the people the best

service. But I think that for a ship owner to

have to go to the Veterans' Bureau just doesn't
make sense.

Hanes:

I think Danny's suggestion would be wonderful
from the shippers' standpoint, if you could
clear it with Custome.

Bell:

Whoever handles it, I guess you'd operate through

H.M.Jr:

When Mr. Harrison is down here - there isn't a
better man to talk to than Harrison when he
comes down. But I'd also talk to Emory Land.

Bell:

Would like to have me carry it?

H.M.Jr:

Yes, definitely, and - definitely, yes. What?

Bell:

All right.

H.M.Jr:

That's your personal assignment.

Bell:

All right.

them.

112

-6Gaston:

These cotton people who seem to be agitating the

thing right now are not talking about war conditions. They think War Rink Insurance rates are

now so high on shipments and the rates are so un-

certain, that they'd like to see the thing instituted right now on American cargoes.

Bell:
H.M.Jr:

As I say, the situation developing right now
18 just about like it was in June or July, 1914.
Well, if you'll move with your usual speed

Bell:

Next July.

H.M.Jr:

No,
I happen to be sincere. No, I mean we'll get
another report tomorrow.

Bell:

O. K.

H.M.Jr:

I think that's the kind of service that we can
render the American business man.

Bell:

H.M.Jr:

The Treasury took the initiative in that situation
and admitted at the outset that it wasn't a problem
for the Treasury, but in view of the situation
developing and the national interests involved,
they took the initiative.
I am not, unfortunately, sufficiently familiar
with it. I really don't know the functions of
the Maritime Commission. I just don't know how
they function. But I should think if you sit
down with them
Instinctively I would
keep away from the Veterans because I think in
peoples' minds it's soldiers, and 80 forth. I
just don't see - when I say F.D.I.C. F.H.A. they insure also.

Bell:

The only reason it would go in Veterans is because

of past history, the records.
H.M.Jr:

Well, we can move the files over here. I don't
say it should be here.

Bell:

And you could also detail some of the people that
were familiar with its operation to whatever
agency is going to operate it.

113

-7H.M.Jr:

Well, will you look it over and give us a progress
report tomorrow.

Lochhead:

Dan, would this be brought in at all? Would this
Government insurance apply to losses we have on
shipments?

Bell:

Well, only to the extent that you have securities
and gold.

Lochhead:

No. Well, I was just wondering whether there was
anything - whether we'd leave that on one side or

H.M.Jr:

it ought to be all brought in together.
No, this is

Lochhead:

This 18 for private. The other is government.

H.M.Jr:

No, this is private.
Now, what the English have done - they have gone
ahead and done it, indemnifying everybody, then

they get the legislation through afterwards. But
they're telling everybody, "We'll insure you and
we'll take the full risk, and we'll try to get
it through Parliament."
But it must be holding back commerce right now,

with this high insurance.

Bell:

Eliminating administrative expenses, which were
very small, we made about 17 million dollars on
that transaction.

H.M.Jr:

Did we? Well, would you have a lawyer sort of
travel with you on it, in case we wanted some

legislation.

(Foley comes in)
H.M.Jr:

This is War Risk Insurance.

White:

Isn't there an additional reason for doing that
if England is doing that? It gives them a slight
advantage in their trade, 80 that

H.M.Jr:

Distinctly 80.

114

-8there is an additional factor.

White:

H.M.Jr:

Listinctly so.

Bell:

I understand England has taken over

H.M.Jr:

The Government has.

Bell:

Yes.

Gaston:

Made an announcement in Commons one day last week

Lochhead:

I can't find that they are distinguishing between
cargoes carried on British vessels and on other
vessels, as long as the shipments are to and from
Great Britain. I don't think they have limited
it to insurance on British boats.

Gaston:

British cargoes.

White:

But the advantage remains just the same.

H.M.Jr:

will you carry that?

Bell:

Yes.

H.M.Jr:

Ed, this question which we raised in the cable

on the subject.

and which we say has not been referred to the

Attorney General - will you please fix it up
that it is referred today to him?
Foley:

Yes sir.

H.M.Jr:

Will you?

Foley:

Yes.

H.M.Jr:

And then I think you might jog the Attorney General

Foley:

I've got photostats of that memorandum. You want
to distribute them?

H.M.Jr:

What memorandum?

Foley:

The memorandum on the legal phases.

again today on the Munitions Board business.

115

-9H.M.Jr:

of

Foley:

The question.

H.M.Jr:

on no. Just jog the Attorney General and let's
see what happens. But on the thing in last night's
cable which the President cleared - I think we'11
put that up to the Attorney General.
Are you all right otherwise?

Foley:

Yes sir.

H.M.Jr:

Where is my Stabilization Bill in the House?

Foley:

It's supposed to come up on the floor tomorrow.
Oh, really?

H.M.Jr:
Foley:

H.M.Jr:

Uh-huh. It's reported favorably and I understand
they have two days, Tuesday and Thursday, this
week for consideration of the bill on the floor.

Well, I'd say this is a good atmosphere to get it

passed.
Foley:

Yes.

H.M.Jr:

All right.
Herbert, do you want to tell Haas who called up

about his spies out in Detroit?

Gaston:

I told George over the phone that General Motors
has a man named Pike Johnson here who is their

political scout, and he called up Harry Eaton

Saturday morning, said there was some agitation,
that Knudsen had just called him on the phone
and wanted to know about this man Seltzer who
was seeking an interview with him, and he recalled
that Seltzer had some connection with labor

activities as an NRA adviser and he was a little

bit suspicious of him, and ha wanted some endorsement from the Treasury Department before he saw
Seltzer.
H.M.Jr:

(On White House phone). Hello. - - How are you? If you make out the President's schedule for

116

- 10 tomorrow, we are able to report - we being SEC,
Federal Reserve, Agriculture, and Treasury - on
how to handle our various markets if something
should happen in Europe. And I would say that

it would take 15 minutes to a half hour. - Yes, and what I would like to have if I stand
in well with you, would be the first appointment
tomorrow. - - Well, Wallace and Eccles and Jerome
- No, Henderson isn't on it.
Frank and
- - No, no. Wallace and I don't know whether you
will want to announce it as a regular appointment
or not. That's up to him. I Baw him at 6:00
yesterday and he said I was- lunching
with Ihim
Oh,
really?
see.
today. Is that
all
right.
I wonder what that means. - - O. K.,
He's having Hull for lunch today at 2:00, 80 maybe
you had better give me that memorandum on the
Munitions Board; maybe I'm going to be spanked.

So I might as well be spanked

McR:

Is the memorandum thick enough?

Bell:

Put it in your pants.

Gibbons:

You can take that several ways.

Bell:

Mac is thinking of his school days.

H.M.Jr:

All right.
Well, Herbert, was Seltzer there - was Seltzer there
Saturday?

Haas:

No, it was this morning.

H.M.Jr:

Well, what were they calling up about yesterday?

Haas:

Trying to make an appointment.
It was Saturday morning that Knudsen called Johnson
and Johnson called Harry Eaton and Harry Eaton

Gaston:

H.M.Jr:

called me; and I tried to give Larry Seltzer a
clean bill of health. He had asked for an appointment for today, I believe.
Oh, I see. Did he get the appointment?

117

- 11 Gaston:

H.M.Jr:
Gaston:

H.M.Jr:

I think 80, because they didn't come back to ask
for any telegram.

All right. Anything else, Herbert?
I think not.
George? I see you were the first person to tell
me about this spurt in automobile sales. I wondered whether it was continuing.

Haas:

Well, I'm going to get - I think before noon I'll
have the first ten days of April. They are compiled this morning, the New York office tells me.
They are going to telephone them. And Seltzer

H.M.Jr:

will call you at noon.
I get the distinct feeling that business is pretty

Haas:

Well, it's got - the war scare is settling into it.

H.M.Jr:

I know.

Haas:

good all over.

But it continues on - the only effect this has had
80 far is to make people hold back on orders. But
our orders index still looks pretty good.

H.M.Jr:

Anything else?

Haas:

I have nothing.

H.M.Jr:

Harry?

White:

Nothing. The weekly figures show 103 million dollars
capital inflow for the week ending April 5. Almost
all of it was private short-term balances moved in
here; 96 million of that 103 consisted of short-term
balances.

H.M.Jr:

Now, I don't owe any other country any cables, or

White:

Well, those other cables should have an answer.

H.M.Jr:

Well, if you boys will draft one, I'll take a look

do I owe Cochran anything?

at it.

Archie?

118

- 12 Lochhead:

The foreign exchanges, which had improved on

Saturday afternoon, fell away again this morning.
They are down just about to last week's levels.

And Belgium jumped their rediscount rate up from

one and a half to four. They're starting to show
the strain. Of course, being a country on the gold
standard, they're following the old approved lines
of raising their discount rates to protect the
exchange.

H.M.Jr:

Harold?

Graves:

Nothing.

H.M.Jr:

Am I not expecting a visit from Mr. Helvering and
a report?

Graves:

Mr. Helvering?

H.M.Jr:

Yes.

Graves:

You mean with respect to that gambling thing at

Lansing?
H.M.Jr:

Yes.

Graves:

I think that would be due tomorrow. That is, you

told him you'd meet at your conference on Tuesday.

H.M.Jr:

All right.

Gibbons:

You got my memorandum on Harris?

H.M.Jr:

No, Mac told me about it. I want to say here just

what Mac told me verbally, for everybody's benefit.

McReynolds gave me a verbal report on Mr. Harris,

and there is absolutely nothing of any kind. I

mean he shipped in a couple hundred dollars worth
of merchandise by freight, didn't know what the
cost was and made a guess as to what it was and

put down, say, two hundred thirty-five dollars, or
something like that. Then the fellow valued it and
found it was worth, after the bills came in - am
I right, Mac - do I remember rightly - found it

was four hundred dollars, and they slapped on a

fine of fifty dollars. I mean that's the whole
story - is that about right, Mao - the way you
told it to me?

119

- 13 McR:

Mrs. Harris purchased certain wearing apparel in
London amounting to about four hundred sixty dollars,
articles packed in two packages without any accompanying document. Upon arrival, Harris, having no information concerning the correct value of the
merchandise, instructed his customs broker to make

entry of the estimated value at two hundred thirtyfive dollars.

H.M.Jr:

I said two hundred thirty-five dollars.

Gibbons:

Yes.

McR:

You told it to me. I haven't read a thing.
I just told it to you by my own recollection.

H.M.Jr:

But my recollection of what you recollected.

McR:

They're both good.

H.M.Jr:

They're both good.

Gibbons:

There's nothing to it except when he was going out

H.M.Jr:

H.M.Jr:

on the dock - thought it was rather indiscreet
trying to interfere with somebody he didn't know
anything about. Tempest in a teapot, though.
Well, he's a two-fisted guy. That's why I'm asking
him down here. If we get into trouble, and I hope
to God we don't, I'm going to surround myself with

two-fisted guys. And if they get into a little

trouble because they assert themselves - that's why

I'm asking them down here. I can't find out that
he did anything that I might not have done myself.
There is certainly nothing in the slightest way I'm saying this for the record - there isn't anything in the slightest way, other than his bawling
out a couple of Customs Inspectors. If I had the
time, I'd bawl a lot of them out. But as far as
his record is concerned - I mean it's just -I I
hope I never do anything worse, that's all.
wanted the group to have the benefit of that. I
mean to sit down and bawl out a couple of Customs
Inspectors - why - I mean after all he's got red
blood in his veins, and that's why I'm asking him
down here - only, as I say, in case we have trouble.

120

- 14 -

He moves fast; he's a fast operator. That's what
I want.

Incidentally, Harold, I'd like to give you this.

If you would get together, have it by Wednesday
morning, the various rules and regulations - you
can get it from the lawyers but I wish you'd have
it - as to what Customs does do in case of a war.
You see, they're all drawn up. I mean what are
the things we have to do, see? And have those
things Wednesday morning.

Graves:

Yes sir.

H.M.Jr:

Bell?

Bell:

I have one matter left over from Budget days that

I'd like to settle with you, which I didn't get
an appointment for last week.

Bell:

In what capacity does the gentleman speak?
What's that?

H.M.Jr:

In what capacity do you address me?

Bell:

Treasury employee.

H.M.Jr:

O. K., pass.

Bell:

But I'd like to clean up one remaining budget item

H.M.Jr:

How much do you want to cut us?

Bell:

It may save you money if you sign the memorandum;

H.M.Jr:

Bell:

As your last act, you want to sign it. Have you
got it there?
No, I haven't got it. You ought to read it. Take

H.M.Jr:

Oh, must I read it?

Bell:

Yes.

H.M.Jr:

we've had for a week.

I don't know.

about five minutes.

121

- 15 H.M.Jr:

All right.
Miss Chauncay, Mr. Bell wants no to read something

before I sign it. Must be very important.

Chauncey:

Yes sir.

Bell:

I just want you to know what you're signing.

Foley:

You work for him now, Dan.

Bell:

Yes, I'm working for him now.

H.M.Jr:

Bell:

All right. What else?
That's all.

H.M.Jr:

McReynolds?

McR:

Do you have any idea whether you can get to me

H.M.Jr:

today on signing two or three things?
on yes. Yes. Mr. McReynolds, Miss Chauncey - not

Chauncey:

2:30?

H.M.Jr:

No, we'll see.

McR:

Nothing here that needs your attention, providing

this morning.

that you have time

McR:

We'11 get around to it.
Ten minutes will do.

H.M.Jr:

All right.

McR:

That's Peoples' memorandum about the Rhinebeck

H.M.Jr:

Post Office. I thought the President might ask
you about it.

122 gelc 4-20
geals
see Month
or
APR 1990

the

1-14-19

My dear Mr. Attorney General:

As you know, with the full knowledge and approval of the

President, I am conducting negotiations with certain foreign governments as to courses of action which may be adopted for the protection of our government bond, security and commodity markets and
our entire economic structure from the impact and consequences of
war breaking out in Europe.

One course of action which is under consideration involves
the Reconstruction Finance Corporation making loans to Great Britain

or one of its agencies, or a corporation acting on behalf of Great
Britain, in the event of a war in Europe and in which Great Britain
is one of the belligerents; such loans to be secured by Britishowned American securities to be requisitioned by the British government, and such collateral to have & value in excess of any such loan.
The purpose of such a loan would be to prevent such liquidation or

threat of liquidation of British-owned American securities as would
adversely affect our markets and our economy.

The President has asked that I obtain your opinion as to the

legality of such a loan.

123

-2I have been savings informally by Mr. Jesse Jeace, Chair-

man of the Reconstruction Finance Corporation, that it is his view
that the Reconstruction Finance Corporation would have authority

to make such loans to corporations organised in this country and

acting on behalf of the British government. I an enclosing a copy
of a nemorendum on the problem which has been prepared by the Acting

General Counsel of the Treasury. I should also be glad to make
available to such representatives of your Department as you may

designate additional memoranda and other material in our files which
may be of assistance in considering the question.
of course this whole problem should be handled with the utmost secrecy.

Very truly yours,

Secretary of the Treasury.

The Honorable

The Attorney General of the United States.

Enclosure. Copy of E. H. Foley; Jr.'s memo of 4/15'39

to the Secretary re: The Proposal to Lend
Against or Purchase American Securities
BB:BJ 4/17/39
"Nationalized" by A Foreign Country.

y

124
GRAY
PAP

LONDON

Dated April 18, 1939
Rec'd 7:20 a.m.

AA

Secretary of State
Washington

510, April 18, noon

FOR THE SECRETARY OF THE TREASURY FROM BUTTER
WORTH.

OnE. Philips asks that if and when you pass on
one copy of the documents referred to in my 483,
April 14, 7 P.M., to the chairman of the Federal Reserve Board

you be so good as to let him know.
Two. Apropos of the last paragraph of your

263, April 16, 8 p.m., I learn from a thoroughly reliable unofficial source that Osborne of the Bank of
England, who until recently was Deputy Governor of the
Bank of Canada, sailed for Canada the End of last WEEK

to arrange with the Canadian monetary authorities concerted measures in the EVENT of war.
KENNEDY

03V13038
RR

orot 81 OCA
123M1MA930 YRUPANT

natural add in will
THISUS sit of textbited want

be

you 125
No not

126

Treasury Department

Division of Monetary Research
Date

April 21, 1939. 1938

Secretary Morgenthau

B.

I think you will be interested in

It is a request by the Spanish
ernment, via Cochran, for a cotton
it from the Export-Import Bank.

MR. WHITE

Branch 2058 - Room 208

127
PARAPHRASE OF TELEORAN RECEIVED

FROM: American Embassy, Paris, France

DATE: April 18, 1939, 6 p.m.

NO.: 769
FROM COCHRAN.

A private Paris banker on March 31 introduced me
to Manuel Arburua, who is the sub manager of the Exchange

Committee of the Spanish Ministry of Finance. For several
years Arburus has been an official of the Bank of Spain.
He told me that he had wanted to come to see me since

he know that in 1935 I visited the Bank of Spain at Madrid.
He spoke of the general Spanish situation, and particularly
the need for raw materials. He had just been in Italy,
where he had been a member of the Spanish commission

to get support from the Italians and to consider adjusting
obligations toward that country.
Arburus said that 3 or 4 months before the civil
war started in 1936, the Bank of Spain adopted the policy

of assembling practically all the gold and silver reserves
of the Bank in the vaults of the head bank in Madrid.
Therefore, when the civil war broke out, most of the
metallic reserves came into the hands of the Madrid
Government. The Madrid Government used these reserves

to pay for military supplies, and so on. My visitor
stated that now the France Government finds that there

are practically no metallio resources in the vaults of
the Bank of Spain.
During

128

2

During the entire civil war, he said, the Nationalist
authorities had continued to expert to Italy and Germany
mineral and other products. They had thereby compensated
to a large extent for the armament materials provided by

these two friendly countries. There are still debts to
these two countries. Germany, he said, has not brought

up the question of debt liquidation as yet; he expects
this problem will be solved without difficulty by exporting
to Germany over a period of years, as in the past Germany
has always purchased from Spain more than she has sold

and is looked upon to continue to be a good customer of
Spain's.

As for liquidation of the Spanish accounts with
Italy, no definite arrangement has yet been made. My
visitor does not expect Italy to press for payment in
any way to embarrass his country. There would be no

trade agreement with either Italy or Germany, he insisted,
which would keep Spain from being free and independent

in making trade agreements with other countries. His
country's broad important reciprocal trade agreement with

Italy, he emphasized, ensues since there is such a similarity
of products in the two countries.
The Nationalists manufactured in Spain a very inportant part of the goods and sunitions they needed during
the was. They paid cash acquired through exporting
Spanish

129

-3 Spanish products from the territory their forces controlled,
for the articles which they had to buy abroad. They have
run significant accounts only with Germany, and with Italy
to a lesser extent.
The France Government will now have to go slowly in

its tremendous task of reconstruction, since they lack
foreign exchange and gold, and do not have credit facilitics. It is planned to increase Spanish exports as much
as possible and to use the foreign exchange therefrom

in importing only necessities such as coal, cotton, oil
and wheat. The Spanish have made an arrangement to import

a large amount of Argentine wheat because last year's
wheat crop was insufficient. They are giving Argentina

in turn a trade treaty guaranteeing an excess in trade in
favor of Argentina which over a few years would permit
the liquidation of the debt incurred for present wheat
importations.
I reminded my visitor that the France Government
had not been recognised by my Government at the time we

had our conversation. Arburus replied that we had net

through a autual friend, and he caid that particularly
because he then had no authority to approach any American

officials, he wanted the visit considered entirely
unofficial.
I was visited again today by Arburus, who brought
with

130

with him Vicente Taberna Latasa. The latter was formerly
the Spanish Commercial Attaché in Paris and is now in the

Ministry of Industry and Commerce at Bilbao. Also with
him was Jose Maria Sagarra Montoliumn, who is an engineer

in the Ministry of Industry and Commerce, and who also
serves as Secretary of the Spanish Cotton Committee.

My friend told me that after he had been in Paris the
last time he went to Burges. After he had consulted with
the appropriate officials there, he was sent back to
Paris together with the two officials mentioned above for
the purpose of seeing me and trying to find out whether

there is any possibility of getting credit facilities
from the Export-Import Bank for the purchase of American

cotton, and 11 so, how the Spanish officials should proceed

with such negotiations. I said that since they requested
it I would pose the question, and then pass on to then such
information and advice as my Government might give me.

These officials will stay in Paris until a reply is received,
and are anxious to have it as soon as it can be given.
They informed me that they could be reached through their
Paris Enbassy.

The following informal memorandum was given to me
by the groups

"Basis of a proposal for credit with the view to
purchasing

131

P chasing saw setter for the Spanish market".
The memorandum reads in translations

"One. Spain needs to purchase minimus of 300,000

bales of American cotton for its normal annual consumption.
"Two. Payment for the said bales would be made on

credit for a minimum duration of three years and at a

low rate of interest.
"Three. Payment would be effected by sealed saturities

of a minimus of three years counting from the date of
arrival of the bales in Spanish ports.
"Four. The operation would be concluded with the

rapidity necessary for the first shipment of 60,000 bales
to arrive in Spanish ports the month of May 1939.
"Five. Considering the importance of the stock which
the Government of the United states actually has it is
desired to know quickly whether it would be disposed to
effect these operations and in what general conditions*.
END SECTIONS ONE TO FIVE INCLUSIVE.

BULLITT.

orog EI OCA
TN3NT8A930 YAURA3NT

restores on to saili0

/ 5 al technical Isolado

132

PARAPHRASE OF SECTION SIX. TELEGRAN NO. 769 OF

April 18, 1939, SEGE Paris.

According to my visitors, the requirements for each
month would be 30,000 bales. The initial amount of 60,000
bales would take care of one month's requirements, and
would leave 30,000 bales on hand for a constant reserve.
I asked my friends whether there were any American firms

which had cotton in Spain now, and was told that the firm
of Anderson Clayton had shipped 13,500 bales to Barcelona,

a free port. 2,000 of such bales were purchased by the
Franco Government for cash, which leaves 11,500 bales.

However, there is no disposition on the part of cotton
merchants to grant such credit facilities as are required
by the conditions.
I told the group that oredite to foreign governments
directly were not given by the Export-Import Bank. They
asked if the credit could be given to the Cotton Textile
Committee, in which all of the industry is represented,
and to which the Government gives support and guarantee.

If this is recommended, they are ready to take the matter
up through Paris branches of American banks. They prefer

to start their negotiations here, as they have no facilities for such negotiations in Burgos and Bilbae.
I asked about the political outlook. These three
men insisted that in the reconstruction of Spain, their
people have a real problem. It is their intention to
rebuild Spain for themselves, and not for foreigners,
they
said.

133

said. They added that foreigners will have to leave
spats, and that Spain will not get entangled in interna-

tional difficulties.
END MESSAGE.

BULLITT.

CEVER
Jaemtisqe(1 YAJABOTT

essi CIRRA
to notalvi(I

r. I visionoM

03V13938
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off to salio

HAILWO

134

Received from Dr. Feis' Office, May 5/39

Paris, April 18, 1939.

No. 4168

SUBJECT: Financial Aid to China.

............

The Honorable

The Secretary of State,
Washington, D. C.

Sir:
I have the honor to refer to my telegram No.

966 of April 18th, a p.m., and to enclose herewith a
copy of the Aide-Nemoire mentioned therein which the
Chinese Ambassador in Paris, Dr. Wellington Koo, handed

to the Secretary General of the French Ministry for
Foreign Affairs on April 13, 1939.
Respectfully yours,
(Signed): WILLIAM C. BULLITT.

William C. Bullist.
Enclosure:

1. Aide-Memoire dated

April 15, 1939.

was /jan
861

In quintuplicate.

Enclosure 1 to Despatch No.

COPY

4168

of April 10, 1939, from the Embassy 136
at Paris.

AIDE-MEMOIRE

Inspired by the spirit of the Resolutions of the
Assembly and the Council of the League of Nations on
the appeal of the Chinese Government in connection with

the situation in the Far East and, more particularly,
by the Council Resolution of May 14th, 1938, which urges
the members of the League, among other things, "to take
into serious and sympathetic consideration requests
they may receive from the Chinese Government in confor-

mity with the said Resolutions," the Chinese Embassy,
under instructions of its Government, has the honor to

propose certain measures of financial aid to China,
and to express its earnest hope that the French Government will see its way to take a favorable decision upon
them. These measures may be classified under the following three headings.

I. Contribution to a Chinese currency stabilization
fund;

II. Grant of guarantee credits to facilitate the
financing of certain railway and industrial enterprises
in South-Western China; and

III. Reduction of the transit duty upon supplies of
material destined to the Chinese Government through
Indo-China.

It may be pointed out here that for the purpose of
helping China to stabilize the Chinese currency and
exchange, the United States Government has purchased, and
continues

137

-2continues to purchase, silver from the Chinese Government. These purchases have greatly helped to strengthen
the Chinese exchange reserve fund abroad. The British
Government on its part agreed last month to guarantee

an advance of five million pounds by British benks to
the Chinese currency stabilization fund, to which Chinese
banks contributed an equal share. It is earnestly hoped
that the French Government will make a similar contribu-

tion for the purpose.

As regards credits to facilitate the financing of
purchases abroad, the American Government accorded to

China last December a credit of 85 million dollars gold
to pay for the purchase of supplies in the United States.
The British Government likewise extended to China, shortly
after the announcement of the American credit, a credit

of 6500,000 to facilitate the purchase of certain material
in the United Kingdom, and has given the Chinese Govern-

ment to understand that another credit of about three million pounds would be available for similar purposes.
Being desirous of carrying out a program of railway
construction in South-Western Provinces to connect Yunnanfu in Yunnan Province and Chengtu in Szechwan Province

with the Indo-Chiness Railway on one hand and with the

Burmese border on the other, and also anxious to establish

certain industrial plants for the manufacture of chemical
and other products for the purpose of hastening the 000nomic development of South-liestern China, the Chinese

Government hopes that it will be possible for the French
Government to arrange for the grant of credit under the
system

--

138

system of "assurance credit" to facilitate the realization of the Chinese projects.
It may be added that in contemplating the economic
development of the South-Western Provinces of China, the
Chinese Government has in view also the advantages which

will accrue to the commerce and industry of Indo-China.

In fact, one of the principal considerations which have
led the Chinese Government to devise a rapid economic

development of the southwestern region of China is the
community of interests between Indo-China and the adjoining
Chinese Provinces. The plans of development have been for-

mulated with due regard also to the interests of IndoChina, and their early materialization with French financial
assistance will pave the way for even closer collaboration
between China and France with a view to promoting the joint
security and common welfare of Indo-China and the adjoining Chinese Provinces.

With reference to item III stated above, a reduction
of the transit duty upon Chinese supplies shipped through

Indo-China will be much appreciated. In the first 15
months of the Sino-Japanese conflict most Chinese supplies
were sent to China through Hongkong, a free port, and were

not therefore subjected to the payment of any transit dues.
The change of circumstances in October made Hongkong no

longer a practical center of trans-shipment for Chinese
supplies. These have since been, and are still being,
carried to China through Indo-China and Burma at much

greater expense, not only on account of the added cost of

transportation, but also due to the fact that these shipments
have

139

have been subjected to the payment of high transit dues.

In the case of Indo-China, Article 6 of the SinoFrench Treaty of May 16th, 1930g relating to Indo-China
and the adjoining Chinese Provinces provides for the

transit of war material as well as of arms and munitions
belonging to the Chinese Government free from all duties.
The Chinese Government hopes that the French Government

will see its way to take such action as will enable other
Chinese supplies to enjoy similar exemption from all duties
for transit through Indo-China. Such a measure will also

help to further strengthen the financial resources of the
Chinese Government in facing its difficult external situation.

Paris,

April 13, 1939.

-/ -a

out

VAN

to

Chungking, March 7, 1939.
No. 149

Subject: Chinese Government Announcement of

January IB, 1939 in plation to

Service of Chinese Government Debts.

The Honorable

The Secretary of State,
Washington.

Sir:

I have the honor to refer to this Embassy's telegram
No. 30, January 16, 1 p.m. quoting the announcement of the
Chinese Government of January 15, 1939, in connection with
the servicing of Chinese Government loans, and to enclose
1/

herewith, as a matter of record, a copy in translation of
a note dated January 15, 1959, received from the Ministry

of Foreign Affairs. The translation was prepared by the
Ministry of Foreign Affairs.
Respectfully yours,
Willys R. Peak,
Charge d'Affeires ad interim.
Enclosure:

1/ Translation of Note and enclosure.

Original and four copies to Department
Copy to Peiping
851
EFD:MCL

Enclosure No. 1
To despatch No. 149
Dated Mar. 7, 1939

141

(TRANSLATION)
WAICHIAOPU

Changicing,

January 15, 1939.

Monsieur 10 Charge d'Affaires,

I have the honour to transmit herewi th the text of an
announcement issued by the Chinese Government on January 15th

concerning the service of Chinese Government debts.
The Chinese Government deeply regrets that the action

now taken has been found necessary, but believes that those
friendly foreign Governments concerned, who have endorsed the

justice of China's cause, which is so clearly identified with
their own interests, will appreciate that it has been caused
by events for which China is not responsible.
The Chinese Government greatly appreciates the sympathetic
interest shown by the American Government during the Present

difficult period, and hopes that it will continue its efforts
to rectify the situation referred to in the announcement on
a basis consistent with existing treaties and agreements and
the mitual intereste of China and friendly foreign nations.

I avail myself of this opportunity to renew to you,
Monsiour le Charge d'Affaires, the assurance of my high consideration.
Mr. Willys R. Peok,
American Charge d'Affaires,
American Embassy,
Chungking.

Original text and one copy (yellow) to Peiping:
Copy to Shenghai;

Five copi-s to the Department.

Chungking, January 15, 1939.

For over a year the Japanese authorities, despite their
assurances, have been detaining all the revenues pledged for

debt service that have been collected in the areas under their
military occupation, except for a single remittance from the
Shanghai Custome last June. In order to make up the amounts
that should have been remitted from these areas the Chinese
Government has advanced about $175,000,000. The Central Bank

of China moreover has provided all the foreign exchange required
although the Japanese have been interfering with the Chinese

currency and forcing the acceptance of several forms of yen,
military and puppet notes which has reduced the collections

in legally valid currency on which obligations of the Government are secured.

Notwithstanding all difficulties the Chinese Government
has provided for service of China's debts thereby demonstreting

the utmost consideration for the holders of its obligations.
Under existing conditions the Chinese Government very

reluctantly has been forced to the conclusion that this situation
has become too anonalous to be continued. The Government

therefore has been obliged to reject the Inspector-General of
Custom's request for a further advance. As from this date,
however, the Government is prepared to not aside in special
accounts in the Central Bank of China a share of the long-term

debt service, proportionate to the collections in the areas
not subject to Japanese interference, of the revenues pledges

to all such debts outstanding before the hostilities. It is
hoped that remittances of the share attributable to the pledge
revenues from the areas under Japanese military occupation may

similarly be forthooming. and that interference wi th Chinese
currency will cease, so that service of these debts may be duly of
effected. This measure is a temporary arrangement in view

present sheomal conditions.

should be ans.
HARVARD UNIVERSITY

143

GRADUATE SCHOOL OF PUBLIC ADMINISTRATION

asktime
him to
in and
see me
hedrop
is here
and we will discuss it

m

231 LITTAUER CENTER

SCAL POLICY SEMINAR

CAMBRIDGE, MASSACHUSETTS

18 April 1939

Honorable Henry Morgenthau, Jr.,

Secretary of the Treasury,

Washington, D. C.

Dear Secretary Morgenthau:

There were certain personal

matters about which I wanted to confer with you last

Saturday. However, after the four of us had talked it

all over and had decided to make the modified proposal
suggested by Walter Stewart in our afternoon conference

with you, it seemed to me that the plan was sufficiently
flexible so that I could go along, despite a number of
complications.

After returning here, however, I feel that I ought to
let you know that I have made certain prior commitments
aside from my university obligations which I feel a responsibility for carrying out to the fullest extent possible.

One has to do with the monopoly inquiry, in which connection I am working with the Securities and Exchange Commission,
and another has to do with a conference arranged by the Social
Science Research Council, for which John Williams and I have
engaged to prepare a memorandum. Another has to do with the
President's Committee on Civil Service Improvement, of which
Mr. Justice Stanley Reed is chairman, and for which I am
serving on an Economists' Advisory Committee.

Under the more flexible plan suggested by Stewart, I

felt that it might probably work out all right, but I did

want you to know of these prior commitments. Under the
circumstances, however, it is possible that you may feel
that my situation is too uncertain, and you may therefore
wish to add someone else to your advisory group.
So far as the University is concerned, Dean Williams
has assured me that it would cooperate in every way. Under
the circumstances I see no need of consulting President Conant

HARVARD UNIVERSITY

144

GRADUATE SCHOOL OF PUBLIC ADMINISTRATION

251 LITTAUER CENTER
CAMBRIDOE, MASSACHUSETTS

FISCAL POLICY SEMINAL

-2at this time.
I am sending a copy of this letter to Viner so that he
will understand my situation more clearly.
With kindest regards,
Very sincerely yours,

almission
AHH:C

Alvin H. Hansen

Harvard University,

XXXX********

231 Littauer Center

CAMBRIDGE, MASSACHUSETTS.

730PM

1939

OGE.A

MARIA APR 18 SEAS

Washington, D. C.

145

3
Secretary of the Treasury,

Ronorable Henry Morgenthau, Jr.,

STATES

CENTS

BY

my 4. 1000.

Dear Professor Mansons

Absence from the city has made it impossible

for - to acknowledge your letter of April 10th
before this. I read st with with interest and
appreciate the spirit in which 16 was witten.

I shall be glad to have you drop is to see
me the next time you are in Washington, and we can
then discuss the matter.

with all good wishes,
Sincerely,

Signed H. Morgenthau, Jr.

Professor Alvia H. Hansen,
Harvard University,
Graduate School of Public Administration,
281 Littener Center.
Cambridge, Massachusette.

GRF/dbe

147

April 18, 1939.

GROUP MEETING

Present:

9:30 a. m.

Mr. Hanes

Mr. Bell

Mr. White
Mr. Foley

Mr. McReynolds

Mr. Duffield

Mr. Gibbons
Mr. Graves
Mr. Lochhead
Miss Chauncey

Miss Michener (for short period)

H.M.Jr:

When are we going to pass the peak of expenditures

this calendar year? That's what I'm asking Miss

Mischener.
Bell:

This calendar year?

H.M.Jr:

Yes.

Well, you (Miss Michener) see Mr. Bell. Canshe see
you?

H.M.Jr:

My mind operates on a fiscal year basis.
I mean I'm trying to

Bell:

You're talking about

H.M.Jr:

For the rest of this calendar year.

Bell:

You're talking about monthly peak or accumulative
peak? of course the accumulative peak will be the
end of the year.

H.M.Jr;

I'm talking about

Bell:

Talking about monthly peak.

H.M.Jr:

Monthly or weekly.

Bell:

Monthly peak of expenditures would fall on those

H.M.Jr:

I'm thinking of public works.

Bell:

March is a big month.

Bell:

months when your payment of interest comes.

148

-2H.M.Jr:

You talk with Mr. Bell. I mean on a monthly basis,
I've been saying right along that in June and July

we pass the peak of expenditures.
Bell:

Let's see, you're thinking of this present Emergency
Spending Program, when it begins to taper off. That's
about right - June or July.

H.M.Jr:

I think Mr. Bell might see those and could let you
know how much they are still backed up. Will you?

Michener:

Yes.

H.M.Jr:

Bell:

And these start with it.
Is that the bubble chart?

H.M.Jr:

Yes.

Bell:

I have that.

H.M.Jr:

Would you take a look at it?

Bell:

I'll take a look at it.

H.M.Jr:

Well then, are you going to give me the answer?

Bell:

Well, I'll talk to Miss Michener about it.

H.M.Jr:

Yes, and see whether

Bell:

See whether you want to put it on the chart.

H.M.Jr:

I've been saying myself that the peak of expenditures
would be past in June and July. I wonder how I'm thinking in terms of emergency expenditures.

Bell:

I think that's about right.

H.M.Jr:

We're not selfish.

Bell:

Well, your W.P.A. ought to begin to go up now and
your P.W.A. ought to begin to go up - your good
roads.

H.M.Jr:

Well, take a look at it.

Duffield:

Mr. Currie said yesterday in a group meeting that
he was pushing all his figures back.

Bell:

Back? Forward.

--

149

Duffield:

Well, past the center of the year or to the center
of the year.

H.M.Jr:

Well now, are you talking fiscal or calendar?

Duffield:

Calendar.

H.M.Jr:

He is putting it over in August and September.

Duffield:

That's right - in that direction.

H.M.Jr:

That's what I was doing. That's why I called Miss

Bell:
H.M.Jr:

Michener. I don't think these figures are up to
date. I mean they are accurate, but I don't think I think you've got to push them two or three months
forward. And it's very important. I mean I was
doing it by sense of touch.
That's a good way. That's probably better then
that.
And Currie backed me up as to statistics.

All right, Miss Michener, thanks. Give me twentyfour-hour service on that, will you, Miss Michener?
Michener:

Yes.

(Miss Michener leaves)
H.M.Jr:

Has Currie got something too on that?

Duffield:

He's just running his own figures, and he has revised

H.M.Jr:

I was revising them, pushing mine forward two or
three months. I wondered how near the old elbow

them.

was to actuality.
White:

I can get you the latest. They push them up pretty

H.M.Jr:

But we ought to be on that, too, you know.
Just for comparison with what you've got.

White:

far.

Bell:

Well, Bell
We are on it as far as our financing is concerned.

H.M.Jr:

Well, take a look at it. My feeling - I've been

H.M.Jr:

saying to the President and myself right along
I thought we'd reach the peak right around June.

-4Bell:

150

That won't be far off. That's what we said a

year ago and I think it's still pretty close.
H.M.Jr:

My
guess is we won't reach it until maybe
September.

Bell:

All depends on what W.P.A. does.

H.M.Jr.

Well, let's take a look at it, because in terms
of recovery and everything else - and if you
people haven't seen that chart that George Haas's
people did on various important - well, I'll
circulate it and if you'll get it back to me just identify it - because I think it very
interesting. Just circulate it. Anybody that

wants
one - they could I think you
(Hanes) get those, don't you?
Hanes:

Yes.

H.M.Jr:

Now, Dan, on this war risk insurance thing, this

is
very
nice historically, but where do we go
from
here?

Bell:

Well, I had a talk with Admiral Land and he has
a division down there called Marine Insurance,
has a director at the head of it; and Commissioner
Moran is a man who spent his life in marine insurance,
and they are apparently on top of this whole question.
They've been studying it for sometime, they're in
touch with the State Department, and they are getting
a complete picture as to what England is doing. And
they're having a meeting this morning and the
commission is going to be brought up to date, and
he is coming to see me sometime today and give me
the complete story as to what they have done and
what they can do and what they contemplate. And

I think after we get through with it, we can about

forget it. They are on top of it.
H.M.Jr:

They're going to handle it?

Bell:

Yes.

H.M.Jr:

Well, that's all right.

Bell:

And in view of the people they've got, with their
experience and back-ground, I should think that
would be a pretty good place to leave. it. But we
still can offer our services - that is,of the
Collector of Customs, if you want to.

5-

151

McReynolds: I cen't imagine that they wouldn't use the
Collector
handle
it. of Customs. But I think they can
H.M.Jr:

Bell:

I should think so.
I just gave you that memorandum for your file. I

gave you the summary of it yesterday.
H.M.Jr:

Will you do one other thing for me? Give me a little
historical sketch as to the kind of set-up the
Treasury had during the war, the various people,
so forth and so on - the extra people they brought
in.

McReynolds: War loan staff.
Bell:

Want a memorandum on it?

H.M.Jr:

Yes,
and maybe a little chart if there is one in
existence.

Bell:

Well, I'll see if there was one. I doubt it.

H.M.Jr:

Well,
a little memorandum on just what they did.
You see?

Bell:

You see,we had a war loan staff composed of both

paid
people and dollar-a-year people doing volunteer service.

H.M.Jr:

Bell:

That's what I want to know.
Then we had Liberty Loan Campaign Committees

headed
by men in various communities, also dollar-ayear men.
H.M.Jr:

Bell:

I'm

Payne, Rathbone, Davis, Franklin, Straus - all those

people were dollar-a-year men.
H.M.Jr:

That group - what they did and how they set it up
and how they handled it. That group.

Bell:

All right.

H.M.Jr:

What? Mac?

McReynolds: I have nothing. But I notice that the President is
going to lay the corner stone at Rhinebeck the first
of May, when he has visitors for it. They haven't
got the building finished.

-6H.M.Jr:

152

Well now

keReynolds: You got the memorandum that Peoples gave me, but
H.M.Jr:

that was written before he got a telephone call
He is going to do it now?

McReynolds: Oh yes, the President has notified him over the

H.M.Jr:

telephone that he is going to do it. So he's
setting it up so that - the building isn't
completed, but he is still going to do it.
Well, this one Mrs. Morgenthau and I would like to
go to.

Chauncey:

Yes.

McReynolds: He just sent that up to me yesterday evening after
the White House telephoned what he was going to do.
H.M.Jr:

(to Miss Chauncey) Tell Mrs. Morgenthau. She is
very much interested in Rhinebeck.

Gibbons:

Did he finally get his post office up there?

H.M.Jr:

Rhinebeck.

McReynolds: It's on the way. He is going to dedicate it the
first of May, although it isn't completed.
H.M.Jr:

Beacon too. He's got every one, but he hasn't been
able to get one in Hyde Park. Hasn't got any
influence. He talked of having some of the Departments

mail their mail in Hyde Park in order to raise - he's
got to raise the status of it.
Gibbons:

Ten thousand dollars a year gross.

H.M.Jr:

Tried every way to get one in Hyde Park.
Mac?

McReynolds: No, I haven't anything else.
H.M.Jr:

Dan?

Bell:

No, that's all I've got.

H.M.Jr:

Dan, if the bond market is kind of strongish, I'd

Bell:

All right.

like to sell some more of those 141s.

-7H.M.Jr:

What?

Bell:

How would you like to do it, by some swapping?

H.M.Jr:

No.

Bell:

Like the Federal Reserve is?

H.M.Jr:

No, no.

Bell:

Wouldn't like that.

H.M.Jr:

You just cashed in twelve or fourteen million

Bell:

Well, that was to meet a special situation.

H.M.Jr:

I know.

Bell:

twos on the

If we have to do some swapping, we wouldn't

disturb the market.

H.M.Jr:

No, I've got something else. If you'd talk -

Bell:

Yes.

H.M.Jr:

I've got something in mind.

Gibbons:

H.M.Jr:

153

you're going to stay behind, aren't you?

Nothing in particular. I'm going up to see Bob
get that settled.
Dan is going to stay behind to talk on finances.
I'd like you (Hanes)to listen.

Wagner today about Mrs. Lynch, see if we can't

Hanes:

All right.

Gibbons:

Mrs. Lynch says nothing has been done on it.

H.M.Jr:

I thought you said she was dead.

Gibbons:

I say the appointment

H.M.Jr:

You're going to see Bob Wagner?

Gibbons:

Going to see Bob.

H.M.Jr:

Well, if you're going to see Bob, you say to him,

if it sort of comes up in a very kind of - don't

make too much of it, you see - that Henry was very
much surprised to read in the paper about this

resolution for twenty-five thousand dollars;

-8-

154

"In the first place, he is Secretary of the

Treasury, and in the second place, he feels
very close to you and he just doesn't understand how you would do a thing like this
without calling him up and saying, 'Well,

Henry, is this all right? and I'm hurt, and

if he wants something for Shwartz or something
like that he can always find me, but when he

wants to put something through like this, why,
he - see?

Gibbons:

Yes.

H.M.Jr:

I mean just kind of - you know?
Just represent gently in a nice way.

Gibbons:

H.M.Jr:

I mean how come that when he wants me to give a
man a job he can use the telephone, he knows

where it is, and he can always find me - if he

Gibbons:

wants him promoted - and everything else.
And the fact that we come from New York and we've

H.M.Jr:

Here I am, coming from New York, Secretary of

given him our

the Treasury, and he introduces a resolution
like that and doesn't even call me up and say,

"Well, Henry, is this all right?" This is some-

thing that Mr. Eccles wanted, see? Remember

Gibbons:

Eccles sent that letter up that he wants Congress
to define what the powers of the Treasury are?
Differentiate between them.

H.M.Jr:

See? And here he introduces this thing late last
night. Does anybody know anything about it? No,
I'm hurt, see?

Gibbons:

Yes.

H.M.Jr:

I'm hurt.

Gibbons:

Hasn't any sense.

H.M.Jr:

When he wants something, a little job, he knows where

the telephone is. And he's got everything he's asked
for.

Gibbons:

oh, we've gone out of our way, you know.

H.M.Jr:

So when you go up there - you see?

-9-

155

Gibbons:

Yes.

H.M.Jr:

Especially when Mr. Hanes and I yesterday saw this
committee of the American Bankers and we told them
as far as we were concerned we were leaning toward

not doing anything this year.

Hanes:

H.M.Jr:

I haven't seen this. I don't know what it is.
Well, late last night Wagner introduced a resolution
asking for twenty five thousand dollars to carry
out what Eccles asked for, and the first I read

about it is in the paper.

You (Gibbons) can have that (newspaper clipping).
Gibbons:

I just wanted Johnny to see it.

H.M.Jr:
Gibbons:

I just don't think itscricket.
It isn't. I can't imagine him doing such a thing.

H.M.Jr:

What's the matter with him? I mean inasmuch as it

Gibbons:

Sure.

H.M.Jr:

And try to find out where the pressure was from to

affects the Treasury vitally, I should think he
could say, "Is thisallright with you, Henry?"

Gibbons:

get him to do it.
I think he'll tell me just what happened.

H.M.Jr:

I mean where did it come from?

Gibbons:

He'll probably say, "Well, I'm sorry, I just did
it

H.M.Jr:

I mean did anybody across the street ask him to

do it?

Gibbons:

Yes.

H.M.Jr:

See? What?

Foley:

Don't think so.

H.M.Jr:

No?

Foley:

I don't think so.

Gibbons:

I imagine not, but

- 10 H.M.Jr:

As a matter of fact, under this reorganization

Foley:

We'd have to transfer the function some place.

156

thing, Mac, could we under an executive order
wipe out this special board on processing taxes.
McReynolds: I guess we could at that, couldn't we? Yes.

McReynolds: Have to transfer the function some place.
H.M.Jr:
Gibbons:

H.M.Jr:

Well, I'm economy-minded, and it kind of looks
to me like maybe it's a waste of a lot of money.
You're not far wrong.

Well, I mean - I don't know - see, this fellow
Shwartz is the boy he asked me to take. He's
getting what, seven thousand dollars?

Gibbons:

Seven thousand.

McReynolds: He gets seventy five hundred now.
H.M.Jr:

Seventy five hundred. Chairman?

McReynolds: Yes.

H. M. Jr:

And wagner just called me and called me and called

me, see?
Gibbons:

Well, he's always crying about - you know, that he
never gets anything.

H.M.Jr:

O. K. Well, I'm economy-minded, see, and

Gibbons:

Well, it's a dirty piece of work.
I tell you, that board would just about - if we wiped
that board out, it would pay for the twenty five

H. M.Jr:

thousand dollars, see? How many fellows sit on it?

Five?

Foley:

Five:

McReynolds: Maximum of nine. Got seven thousand.
Bell:

Still economize and pay for the twenty-five thousand.

H.M. Jr:

If he wants to know where he can raise the money,

we've just wiped that board out.

McReynolds: We opposed its establishment. The Treasury tried to
keep it from being established.

- 11 -

157

H.M.Jr:

Just kind of

Gibbons:

Yes.

Hanes:

You want to play ball.

H.M.Jr:

Well, if we are going to play ball and there's a
catcher and a pitcher, I just don't want to be
on the catching end

all the time.

Hanes:

Gibbons:

When you run out on your friends, you know, it's
just

H.M.Jr:

Well, I don't - you see we could go - Monday the
Wall Street Journal ran this story that when this
thing came up from Eccles he first presented an
annual report, which is their business; then they've
got to write a letter on top of that, which is
rubbing it in. Then the Wall Street Journal Monday
a week ago said that this thing was in agreement they had an agreement with Senator Wagner. Isn't

that right?

Duffield: (nods yes)
H.M.Jr:

They had an agreement, and we were all kind of

surprised. Then I called up there and Eccles
wasn't there; I talked to the other man. But
evidently the Wall Street Journal knew about this,
that there's an agreement, so forth and so on.
And where does it leave us? Kind of foolish, I
think. But we could get that twenty-five thousand
dollars and save it
White:

No, I think it's better to forget that. He's Chairman
of an important committee. I think your first thought
is a better one.

H.M.Jr:

Harry, in politics an eye for an eye, a tooth for a
tooth - that's what these boys understand.
Well, he's got a few fast ones.

White:

H.M.Jr:

Who?

White:

He can have.

H.M.Jr:

Sure.

White:

I mean your bill is coming up before his committee.

- 12 H.M.Jr:

158

I've known Bob Wagner all my life. My father
started Bob Wagner in the first social reform
that he ever started by putting him on the
committee to investigate that terrible Triangle
Fire, of which Miss Perkins was made secretary.
And my father put Wagner on that first committee
and got him interested in social matters, and
before that he wasn't interested in anything

except ward politics. That was the first time
he got interested - he and Al Smith. I'm not
saying anything, but I'm just giving you a couple
ideas.

Gibbons:

You don't have to say anything more.

H.M.Jr:

I went through all these things with A1 Smith and
everything else.

Gibbons:

They don't remember very much.

H.M.Jr:

No. The only way is to remind them.

Gibbons:

Yes.

H.M.Jr:

Well, just go kind of gently, but remember you've
got a couple aces up your sleeve and a joker in
your pocket. O. K.?

Gibbons:

0. K.

H.M.Jr:

You see, this man may think he's paying the President
off through me because he wasn't consulted on the

United States District Attorney in New York. You

see? Let's just find out what it is. You see, he
he's striking at the President through me. This
is deeper then you think it is, Harry.
Well, it won't do any harm, Harry. I know him well
enough to find out. He'11 tell me, sit down and
cry on my shoulder and tell me all his difficulties.
I'm all in favor of chiding, not of threats. But

wasn't consulted about Cahill. So he thinks maybe
Gibbons:

White:

H.M.Jr:
Gibbons:

you know more about it than I do.

This is just good clean fun where you wear hobnails
and use a jack-knife.
But he shouldn't take out on you any other thing
he has.

159

- 13 H.M.Jr:

No.
I'm just hurt. See? I'm hurt, that's all,
after everything that I did.
will you?

Gibbons:

Sure.

H.M.Jr:

You get that?

Gibbons:

on yes.

H.M.Jr:

I mean I wouldn't send you up particularly, but

Gibbons:

oh no,
but that other thing has been laying there
and
it doesn't

H.M.Jr:

Use your old bean.
Harold?

Graves:

Nothing.

H.M.Jr:

Wonderful.

(to Lochhead) Here's something you've got to handle

gently. Talk to Foley about it.

McReynolds: Elmer would like to talk about that reorganization
thing if you have time. We've got to dispose of
itor - Graves and Elmer and myself - either duck it
H.M.Jr:

All right.3:15.

McReynolds: Swell.

I hope the cops haven't been bothering you.
H.M.Jr:

Copa?

McReynolds: These policemen.
H.M.Jr:

Well, I'm more convinced than ever that the more
bureaus, the more departments, the more checks and

balances, the better. I'm against all consolidation.

Bell:

For economy purposes.

H.M.Jr:

What?

Bell:

For economy purposes.

H.M.Jr:

No, If they are really economy, yes, but for
administrative purposes, no.

- 14 -

160

Bell:

It is economy.

H.M.Jr:

If you could give me some real economy, yes, but
for
administrative purposes I am opposed to all
consolidation.

Lochhead:

(Nods nothing)

White:

I talked with Somers last night.
I can't hear you, Harry.

H.M.Jr:
White:

I talked with Congressman Somers for three hours,
getting him ready for today's floor hearing. Now,
several of the questions that he asked were answered

in the Wagner letter. Apparently he wasn't aware
of its existence. And this morning Congressman

Fish called up and wanted some answers which were

likewise in that letter. I was just wondering whether
there is some appropriate way in which the letter
could be sent to each one of the Congressmen before
this matter comes to a vote. I think it may help
to

H.M.Jr:

Well, what is Larry Bernard doing? Isn't he up
there on this thing?

White:

I mean to each one of the Congressmen.

Foley:

You can't make them read it, Harry.

White:

I wondered whether they had gotten it.

Bell:

White:

It was put in the Record, wasn't it?
Sure, it was put in the Record.
Put in the hearing record.

Foley:

And it was put in the Congressional Record too.

H.M.Jr:

Have Larry Bernard put a copy of the Wagner letter

Gaston:

Just let him get somebody to take them on the floor,
go right out and stick it on their desk today. We've
done that before.
I think the whole committee has had copies.

Foley:

H.M.Jr:

on the desk of every member of the Somers committee.

Well, they are no better than the rest of us. He
can just go on the floor, take the release - get
the clerk or somebody and put a copy right on
everybody's desk today.

- 15 -

161

White:

There is no appropriate way of doing that to the

Foley:

What other members?

White:

Members of the Congress.

Foley:

Four hundred thirty-five?

White:

Yes.

H.M.Jr:

No, just the committee.

Lochhead:

Excuse me - about trying to get them to do it I just want to apologize for wishing Fish on you,
He called yesterday afternoon, called on my wire,
and referred to the Stablization Fund, and said in

other members, is there?

connection with the Stablization Fund he wanted
to know whether we were buying large amounts of francs

and doing things like that. I said, "Well, I refer
you to the testimony. There is a statement,
December 31 statement, that was given, showing just
what was in the Fund, what it was used for, and
the Secretary has testified and that testimony is
available." Apparently from the way he spoke he
never heard of this statement on the Stablization
Fund.

H.M.Jr:

Well, Ham Fish wouldn't.

Lochhead:

Well, he wouldn't. But he asked questions about

White:

I sent him up a copy by special messenger.

Lochhead:

I was just going to say that not only he hadn't
read the Wagner letter but hadn't looked at the

gold and what should be done and I suggested he
speak to you (White).

Stablization Fund testimony.

Gaston:

White:

Will you do that, Harry - send him a copy of the

testimony and the Wagner letter?
I'm afraid the messenger has already gone up with

just the letter. He didn't mention the Stablization

Fund testimony. I didn't know he was interested.
Gaston:

H.M.Jr:

I'll send the other up to him.
While we are on it, do you think I ought to call up

the Speaker this morning and say, "Is everything in
order, anything we can do to help?" What do you
think?

- 16 Foley:
H.M.Jr:
White:

162

Yes, I think that would be a good idea.
Is it coming up today?

Yes, they're speaking on it this afternoon, and
Somers is more concerned than he was.

H.M.Jr:

(on phone)
Congressman
Somers of New York, please.
Somers
of New
York.

We'll talk to him first. I'll ask him what we can
do to be helpful.

Foley:

Might call Rayburn, too.

H.M.Jr:

I've got it down - Bankhead, Somers, and Rayburn.

Foley:

Yes.

Duffield:

The economists working for the Fiscal and Monetary
Advisory Committee are going to have two or three
answers, I guess, by tomorrow.

White:

With respect to that, if that could be postponed
until next week, we'll have many more, because

we want to exchange them and get joint comments

and criticisms before it comes to you.

H.M.Jr:

Well, I was ready for Thursday night, but if you
fellows aren't ready

White:

H.M.Jr:

Thursday night. That's all right.
That's all right.
Be better if it could be next week.
Well, it would be better for me, but

White:

Better next week? O. K.

Bell:

Next month.

White:

No, I wouldn't let you get away with that. Next
week is all right.

H.M.Jr:

All right. Just tell the boys I was ready Thursday

Duffield:
White:

night.

White:

I told them.

- 17 H.M.Jr:

163

(on phone) Hello. - please.
Can't locato Somers.
What else?

Duffield:

That's all.

H.M.Jr:

Say, listen, young fellow, you're not going temperamental
on me, are you? Take this back and talk to
me sometime.

Duffield:

No, this wasn't intended to be temperamental.

H.M.Jr:

On the bulletin. No?

Duffield:

Uh-uh.

H.M.Jr:

Well, you talk to me about it.

Duffield:

Yes. That's all.

H.M.Jr:

Well
then,
is that
it? I've got to wait for these economists,

Duffield:

As a matter of fact, by Thursday night we would

have the answer, I think, to the first question.

White:

oh yes, and more.

Duffield:

That is the trend, the outlook, the business outlook,

and one or two more; it seems to me the number one

question
is perhaps the most interesting and important
of
all of them.

White:

Yes, I think that you could devote Thursday night be all right to take up two or three questions.
Those would be ready.

H.M.Jr:

Do you (Hanes) know whether you are busy Thursday

night?
Hanes:

H.M.Jr:

I'll get un-busy if I am. That's all right.
Well, the point that I'm getting at is, I think
everybody - I have anyway been working day and

night to get ourselves ready in case of eventualities
in Europe; that's finished now, and what's going on
in the United States?
White:

O. K., let's make it Thursday night; I think it will
be all right.

- 18 H.M.Jr:

Well, I can have them for supper or I can have
them afterwards, either way.

White:

I think if you have them after you might devote
the evening exclusively to the discussion and
you won't have to stand it so long. If you have
supper
with them, it might make it into five or
six
hours.

H.M.Jr:

Duffield:

164

Well, I'm available 8:30 Thursday night, and you
fellows get together. Make a note.
You want the full Fiscal and Monetary Committee

there plus the visitors, Mr. Hopkins and Mr.

Henderson, or
H.M.Jr:

Well,
is what's his name - is Hopkins' office doing
anything?

Duffield:

Yes.

White:

Yes.

Hanes:

He's out of town.

H.M.Jr:

But Thorp is

Duffield:

Thorp is quite active.

Hanes:

Noble is, I understand, in command over there while
Hopkins is away. Want to get Noble?

H.M.Jr:

What do you think?

Hanes:

I think it would be a good idea myself.

H.M.Jr:

You do?

Hanes:

Yes.

H.M.Jr:

Well, let's ask Mr. Noble and Mr. Thorp and Henderson.

Duffield:

Henderson.

McReynolds: Committee going noble?
H.M.Jr:

What did you say?

McReynolds: Committee was going noble.
H.M. Jr:

Whewl

All right.

- 19 -

165

Foley:

Here's a letter to the Attorney General - Johnson
an neutrality thing. Might want to read that
to Jones before it goes over.

H.M.Jr:

Well, I want to talk to you. Now, these gentlemen

will be here, I think, in fifteen minutes. Why
don't you come at, say, 10:15?

Foley:

Yes.

H.M.Jr:

Be about 10:15. I'll say that when Bell and Hanes
leave I'll give you a ring. Be around 10:15?

Foley:

The Supreme Court put down for rehearing, reargument, the multiple currency case yestereday.
I had- advance word that they were going to do
that, that they were deadlocked and they wanted
something from the Government. The Government

didn't submit a brief before. So Bernie is over I talked to Bob Jackson last night and Bernie is
over at Paul Freund's office this morning,
getting something together. The hearing is next
Tuesday.

H.M.Jr:

That's one thing I've got down here - meeting with

White:

You mean that's Thursday night.

H.M.Jr:

Yes, I had it; I had it down here on my calendar.

White:

For Thursday night. Well, it's on.

H.M.Jr:

I mean I had it down. I wondered why you fellows

Fiscal and Monetary Committee.

weren't coming through.

Duffield:

May I ask a question? Is Mr. Bell on that committee,
or is the Director of Budget on the committee?

Bell:

No, Mr. Bell is not on the committee. Is the Director

H.M.Jr:

Director of the Budget, yes.

Duffield:

Then you want Mr. Smith there.

H. M.Jr:
Hanes:

Yes. And then we'll have Mr. Bell come in his
regular capacity.
Make that plural - "capacities."

Gibbons:

I was just going to say "plural."

of the Budget?

166

- 20 H.M.Jr:

Now he's back in the Treasury and can coast.

Bell:

I certainly did yesterday.

H.M.Jr:

What else?

Foley:

That's all I have.

H.M.Jr:

Herbert?

Gaston:

I have nothing. I think there are a few little

matters on my desk that if you had about two or
three minutes I could clear with you.

H.M.Jr:

All right.

Bell:

Mr. Secretary, in connection with that Bulletin,
I'm wondering if you couldn't get Congressional
authorization for that Bulletin.

H.M.Jr:

Would you feel happier?

Bell:

Yes.

Duffield:

Legal Division said we didn't need it.
Well, we have this up there.
That is merely authorization to charge for it;
presumes authorization to issue it.
I should think so. That's a sanction. If we get
authorization to charge for it, that implies
authorization to get it out.

Caston:

Duffield:
Gaston:

Bell:

You've got that up?

Duffield: Yes.
H.M.Jr:
Is that all right?
I think so.
Bell:
H.M.Jr:

Sure?

Bell:

I was thinking about getting some direction to
issue statistics

Duffield:

There is no such

Bell:

on financial matters.

167

- 21 Duffield:
Bell:

There is no such direction set out in this bill
that's up there. It just says we are authorized
to charge for it.
There is an old statute that directs the Secretary
to issue not less than once a week a statement of
receipts and expenditures. Might tie it into that.

H.M.Jr:

Who's handling that?

Foley:

Bernard.

H.M.Jr:

Well, will you keep what Bell says in mind?

Foley:

Yes.

H.M.Jr:

What else?

Foley:

I have nothing else.
(nods nothing).

Hanes:

168
RE INTERNAL REVENUE MATTERS

Present:

April 18, 1939.
10:30 A. M.

Mr. Hanes
Mr. McReynolds

Mr. Foley

Mr. Irey

Mr. Helvering

Helvering: Now, at your suggestion as to Lansing and perhaps
Harrisburg - I added
Helvering:

Or Atlantic City.
Yes. I added to that Nashville, Tennessee.

H.M.Jr:

Yes.

Helvering:

So that we

H.M.Jr:

I know about Nashville. These are all cities with

H.M.Jr:

very corrupt governments, you see - very corrupt
local governments.

Irey:

We didn't make the inquiry about Atlantic City.

I'm adding Atlantic City. These are the bad cities
with very, very corrupt governments. I know
Atlantic City is bad. I know about Nashville.
Helvering: Well, Nashville has twenty subscribers in that

H.M.Jr:

place.

H.M.Jr:

I see.

Helvering:

Now, at Lansing and Harrisburg we'll have to get
the Detroit area and the Philadelphia area in
order to get the number in those towns, because
they are relayed from those cities.
Well, can you start on Nashville?

H.M.Jr:

Helvering: Yes. They've got 21 there. We can get right
after that.
H.M.Jr:

Why don't you start on that?

169

2-

Helvering: Now, we've got other representative cities like

Scr Antonio and Syracuse, New York. San Antonio
has got 56 and Syracuse, New York, 27.

H.M.Jr:

Well, have you got enough men that you could start

Irey:

Well, we have to take from this group of revenue
agents - about thirty-five hundred revenue agents -

all three?

take as many as we may find necessary.

H.M.Jr:

Helvering:

I'd like to just start in one town at a time, see?
Well, I was going to suggest, Mr. Secretary, that to tell them to get busy right now on Nashville and
then find out the number of subscribers out of the
Detroit area.

H.M.Jr:

I don't care. I mean I'm just - I mean that's all
right. But I'd like to go after Atlantic City.

Helvering:

Well, we can.

Irey:

Be a whole lot at Atlantic City. We can go at that

H.M.Jr:

I'd rather do Atlantic City. I mean I'd like to

Irey

very easily.

put that as number one if I could. What?
Fine. We haven't checked up on that. It would
be out of the Philadelphia area. We'd have to
make a preliminary examination of Philadelphia

to establish it at that city.

H.M.Jr:

Well, let's agree as of today we go after Nashville.
Now, in going after Nashville, you fellows who
coordinated - can't you send some of Anslinger's
boys down there and see how it is on narcotics,
too?

Helvering:

We can very well do that.
I don't know very much about the narcotics.

H.M.Jr:

Who can give Anslinger an order?

Trey:

I presume I can do that all right.

Irey:

170

-3 H.M.Jr:

Why
not go down there? They've got this boss in
Nashville

Foley:

H.M.Jr:

Hillory House.
That's his name.

Foley:

And Crump. Hillory House has been the mayor down

H.M.Jr:

And a responsible citizen came to see me two years

there for twenty years.

ago, said it was just like it was in Atlantic City.
"We just can't do business. The rackets overrun
the legitimate fellow and he can't do business.

Can't you do something to help us business men
conduct an honest business? We have to pay tribute."

Same thing in Atlantic City. A fellow came in here,
said, "No one has ever come in here. Can't we do
business in Atlantic City like honest people and

not have to pay all this tribute?"
Nashville I know about.
McR:

Aren't you thinking about Memphis? That's where
Crump is. The worst place is in Memphis.

Irey:

Memphis is the place. That's a terribly rotten city.
It's rotten from the narcotics standpoint.

McR:

Just wondering why he picked on Nashville and left
out Memphis. Memphis is a larger town.

Irey:

We've got the plans all made. Just a question of

determining where.
H.M.Jr:

Let's say Memphis and Atlantic City, because those
are the places where the people want to do business
in an honest way and these bosses won't let them.

Irey:

Bob Johnson, the Atlantic City boss we've got
enough to indict him on income tax.

H.M.Jr:

I think where you find all this rottenness, you
also find narcotics. That's the way you found
it in Kansas City.

171

Irey:

Nashville and Atlantic City.

McR:

Memphis.

H.M.Jr:

Memphis and Atlantic City.

Helvering: I mentioned Nashville here because we absolutely
know the number. I suppose we can get that same
number for Memphis from the same records.

H.M.Jr:

Shall we say Memphis and Atlantic City?

Helvering:

Do you want this memorandum about it?

H.M.Jr:

Yes.

Helvering:

They've done some of this work in Chicago and

Mr. Irey 18 going to put a man from Chicago in
charge of these places. Irey knows about how

to do it.

H.M.Jr:

What I want to do is just explore a couple of
places, and then if we find it is fruitful and
we can turn up a lot of revenue, we'll go after
it, see?

Irey:

Yes.

H.M.Jr:

But, I mean, here is a source, you see. As I understand it, we just tried a few places in Chicago
and we turned up several hundred thousand dollars.

Irey:

Yes, two hundred eighty-seven thousand dollars,

Helvering:

Well, that was a good many, that was several.

Irey:

It did take a lot of agents a lot of time.

H.M.Jr:

Well, take one place in Tennessee and take

I think.

Atlantic City.

And when are we going in on the pool rooms? We
can take narcotics
Irey:

Very good. We can cover liquor, too, if you care
to.

172

- -5H.M.Jr:

Why not take your coordinating committee, make a
coordinated drive, see what you can pick up?

Irey:
H.M.Jr:

Just like Harold did in New England at the beginning of your coordination.
Try it in two cities and see how much there 18.

Helvering:

Memphis and Atlantic City.

H.M.Jr:

Let's try it. Is that all right with you (Helvering)?
Get the various Treasury agencies in the very
bad boss-ridden cities. Let's just see what we
can do. But we ought to keep it very secret as to

what the cities are. We ought to keep it secret.

Helvering:

Well, it will be secret until the fellows light
in there; of course, then it won't be secret.

H.M.Jr:

We'11 have Senator - what's the senior Senator

Hanes:

McKellar.

Foley:

He'll be in.

from Tennessee?

Syracuse would be a good city to think about, too.

You've had Rolland Marvin up there as mayor for
maybe twelve years and he's got a virtual monopoly
on everything up there.
Helvering:

Mr. Secretary, you ought to try out two cities to

Foley:

Certainly get no political come-back up in Syracuse.
What I was trying to do was take the places I
knew were boss-ridden and try it out, see what
we learn, see what we find out, see how bad they
are, see what kind of technique it needs; then

H.M.Jr:

see what the results are, and then we can go ahead.

come back and then have another meeting, see?

I don't want to get it spread too far. And if
you want to try Syracuse, why, it's all right.
But I'd like to try this thing out. We haven't
done this in a long time and I just think that -

173

-6well, that people are getting away with a lot of
dirty stuff and they are not paying their taxes.
And as I say, the principal thing is that the

business man can't conduct his business in a
legitimate way, he's got all these people sucking
his blood - leeches.

Helvering: Well, of course, in that connection, there are a
lot of these people around in these cities who
are looking at these fellows as being big idols.
We're going to scatter their ideas about it.
Now, this isn't what I came over for, but I wanted
to report to you on the Skidmore case.

H.M.Jr:

Right.

Helvering:

We have been pressing that. Mr. Irey has been
calling the men in Chicago to get that report down.

The latest report is that we'll have that in
tomorrow.

Irey:
H.M.Jr:

Fully expect to have it in tomorrow morning.
Well, please walk it over, because every time
I see the Attorney General and ask him to do

something for me, he comes back and says, "What
about the Skidmore case?"

Hanes:

Asked me about it on Saturday night at the dinner.

Irey:

You see, Mr. Secretary, the same people that are
handling the Skidmore case are the ones that
handled Annenberg. Ed had his lawyers in Chicago

last week putting in 20 out of 24 hours on the

Annenberg case.
H.M.Jr:

Now, the Attorney General wants us to hurry up
with those four moving picture magnates on the

coast.
Helvering:

Two men are coming to my office, having a conference on that.

H.M.Jr:

What day

174

-7Irey:

Going to be some time on that. Going to be

Hanes:

While Guy is here I'd like to say that also

two or three months before we commence on that.

the Attorney General asked me if there wasn't

some way that the Department of Internal Revenue

could settle the case with the Fisher brothers

in Detroit. I don't know what that case is or

what those cases are, but he asked me especially
to ask you and Guy if we wouldn't do something

to settle those cases out there.

Helvering: Fred and Charlie Fisher - I think that's their
names - two of the Fisher brothers, are to be
in here Wednesday. Now I gave them an offer of
settlement that they can't help but accept.
Hanes:
Good. That's all right.
Helvering: If they don't, they don't know what's good for
them.

H.M.Jr:

Helvering:

I wouldn't worry about it.
I told them if they gave me four hundred eightyseven thousand dollars, Itd settle the case.

Now, our boys have set up an immense tax on them -

eighty-two millions of securities - which can't
be justified or backed up at all; and I've gone
into the case.

Hanes:

I don't want to get into it. I know the Secretary doesn't. IT just reporting to you what
he said to me.

Helvering:

He's called me too. We've offered them a settlement. If they accept our basis on their valuations

Hanes:

Can't have any argument.

Helvering:

Their attorneys are kicking on the valuations on
account of additional taxes in succeeding years.
But the valuations are fair.

H.M.Jr:

Now, what else?

Now wait a minute, there's this thing that has
to do with the Annenberg case.

175

-8Foley:

The
closing agreement - request for closing agreement.

H.M.Jr:

On the Annenberg?

Foley:

Well, it involves the

Helvering:

That other thing.

Foley:

News.

the Cecelia Corporation and Nation-Wide

Helvering:

I told Mr. Gayton not to give them any decision
on that for the time being.

H.M.Jr:

I want to go further. I think now that we've

Foley:

H.M.Jr:

handed the thing over to the Attorney General,
anything that affects the Annenberg case, like
a closing agreement, or a piece of it - that we
shouldn't do it unless we first ask him whether

it is agreeable to him.
Well, that's understood, Mr. Secretary.
Well, I want to say that anything to do with the
Cecelia Corporation - withholding corporation,before we settle any piece of it, I should think
I'd want it in writing from the Attorney General
that it's agreeable, before I'd do anything.
Wouldn't you?

Foley:

Right.

H.M.Jr:

I certainly don't want a letter to come back and
say, "You settled a piece of it. That's why I
couldn't win my case."

Foley:

He couldn't do anything else. This has a bearing

H.M.Jr:

Having once given it to him, having formally asked
him to prosecute, I don't want to accept something

on it from the anti-trust angle.

unless he tells me in writing it is all right.

Helvering:

They've made application for a closing agreement,
but

176

-9H.M.Jr:

But will you - anything that affects Annenberg
from now on, on his taxes, I don't want to settle
unless
theO.
Attorney
General, in writing, saye
that it is
K.

Helvering: Well, Mr. Gayton, the man who handles those things,
was advised the latter part of last week not
to give them any written-up closing agreement

on that, not to submit it to

Foley:

And Phil and I understand each other. He won't
do anything without formal clearance.

H.M.Jr:

"He" being who?

Foley:

Wenchel - with the Attorney General.

Hanes:

May I report one more thing while Guy is here.
The Department of Internal Revenue apparently

has been for a long time trying to make up its

mind about recommending refunds in all the cases
involving J. P. Morgan and Company since 1933;
and Guy and his staff down there have got up to

the point now where they can't hold it off any
longer and they've got to go to the joint
committee with a recommendation that certain
refunds be made to J. P. Morgan and Company.

I want to report that to you so you know. It

might have some political repercussions. I
don't know anything about the case.

H.M.Jr:
Foley:

H.M.Jr:
Foley:

It's just case number X.
It's eight hundred thousand dollars in interest.
Comes up to about a million two.

Ought to be handled just like Mr. X.
But they are going very slow on it, because
naturally anything to do with J. P. Morgan is
going to hit the headlines, especially a
refund.

H.M.Jr:

I still say I don't see why it shouldn't be
treated just like Mr. X.

Hanes:

Just reporting to you so you'll know what we're
doing.

177

- 10 H.M.Jr:

Well, I'm glad, because I

Hanes:

Guy tells me that they fought it every step
of the way and we're losing a hundred seventyfive dollars a day in interest by not paying
it, and Guy says it's time to come in, we can't
hold off any longer.
Got to do what's right.

H.M.Jr:

Now, what else have we got?
Helvering:

Mr. Annenberg's attorneys, we are advised - they
haven't contacted me; I'm advised through

Carr's office

Foley:

They're in town.

H.M.Jr:

Are they?

Foley:

I think 80. Been trying to get in touch with
me, trying to call me all day yesterday. I
wouldn't take the call. I got this telegram.

H.M.Jr:

I happened to know Bill Nance of the Kirkland,
Fleming, Green, Martin and Ellis firm.
Who are their attorneys?

Foley:

Kirkland, Green, Fleming and Martin.

H.M.Jr:

That's the Chicago Tribune.

Foley:

Sure, they're attorneys for the Chicago Tribune.
Kirkland and Fleming are in town this morning.

Irey:

Helvering: Mr. Secretary, they're going to insist that
they want to sit down with us and adjust this
matter and also if we will not hold off the
indictment or Grand Jury proceedings. Mr. Irey
and myself in an ordinary case would just tell
them that this had been referred to the Department of Justice. I don't see how we can tell
them anything else but that now.

H.M.Jr:

Why should we? It's out of our hands.

178

- 11 McR:

H.M.Jr:
McR:

Hanes:

You couldn't possibly confer with them now.

No, it's out of our hands.
If your people come in, it would have to be
because they are brought in by Justice.
Seems to me the negotiations are with the
Department of Justice, not with us.

Irey:

We just didn't want the Department of Justice

Foley:
McR:

It's in the paper, common knowledge.
The Attorney General has boasted about it.

H.M.Jr:

I think the Attorney General would say, "Thank

to say we embarrassed them by saying the case
had been sent over.

you."

Irey:

Fine.

Helvering:

Well, here's the thing. Here's some men who
come in and the papers will write up that the
Bureau of Internal Revenue in a tax case wouldn't

even see the taxpayer on it, and all that.

H.M.Jr:

Well, we're all - it's all the same. You're

Foley:

Enforcement.

H.M.Jr:

Irey:

the collecting agency and Justice is the

enforcement or prosecuting agency.

It's in the hands of the prosecuting agency.
Well, they're due at my office at 11:00 o'clock
this morning. What I want to do is tell them
the matter is with the Department of Justice
and that's where they should go.

H.M.Jr:

That's all right.
Just a minute. They sent me in something that

looks awfully important. Let me read this thing.

179

- 12 -

I've
heard a lot - awful lot of argument about
this.
McR:

H.M.Jr:
McR:

H.M.Jr:

I don't think there is any argument on anybody's

part. Guy and the lawyers - they wrote it.
I don't know, it makes me suspicious.
Needn't be suspicious. I've been trying to get
him to sign it since last December.

His initials don't impress me at all. Nobody
but the first fellow read it. Let me read it.
What do you mean, trying to get me to sign this?
It was only brought in today.

McR:

Well then, Johnny's had it ever since December.

H.M.Jr:

It was only brought in today and I was suspicious

because you didn't bring it in yourself. You
gave it to Nell Chauncey.

McR:

I gave it to Johnny, got his initials on it. I

Hanes:

guess he gave it back to Nell.
I sent it back to Miss Chauncey.

H.M.Jr:

And you (McReynolds) probably told her to get

me to sign it. We ought to have a factory time
sheet showing when these things were passed
around. This thing was brought in to me this
morning.

Helvering:

McR:

H.M.Jr:

Hanes:

I'm going to correct you, Mr. Secretary. I know
there are two people who know what it is, because
one fellow wrote it and I read it.
I read it. I went in and talked to Johnny about
it.
It came in this morning. When KoReynolds gives

it to somebody else to bring in, that's time I
run up a red light.
This one is not dangerous. It's not dangerous.
It keeps the authority right home here, where
you wanted it.

180

- 13 McR:

In spite of the length of time it's been in
process. Guy is entirely familiar with what's
in here.

H.M.Jr:

I still say when McReynolds wouldn't bring it

Hanes:

I don't blame him.

H.M.Jr:

When he wants me to sign something, he just
walks in.

McR:

After all, I took it in to Johnny and he said
he'd bring it to you. That's a matter of

in himself.

recollection, Johnny.

Hanes:

You're right, and I did, I brought it to you
(H.M.Jr.) through the regular channels.

H.M.Jr:

All right.
"The memorandume establishing the several field

divisions of the Technical Staff of the Bureau
of Internal Revenue give exclusive jurisdiction
to the heads of these divisions, under the
Commissioner's supervision, over cases, with
the exception of certain cases involving fraud,
in which the taxpayers have finally protested
the preliminary determination of tax liability
made by the Internal Revenue Agent in Charge;
and they give exclusive authority also to the
heads of these divisions, under the Commissioner's
direction, to settle cases docketed by the
Board of Tax Appeals, subject, however, to the
concurrence of counsel.

"Although it is believed that virtually all cases
can satisfactorily be disposed of in the field

under the arrangements contemplated by the
memorandum referred to in accordance with such

general or special instructions as may be issued
from time to time by the Commissioner and the
Chief Counsel of the Bureau, it is recognized

that rare instances will arise in which, for
reasons of policy, it will be desirable to except

181

- 14 cases from these arrangements and dispose of
them under the direct supervision of the Com-

missioner, or, 1f petitions have been filed,
under the direct supervision of the Commissioner
and the Chief Counsel jointly. Until the decentralization program has been made completely
effective in all sections of the country, I
should like to have such cases brought to my
attention before action is taken to withdraw
them from the regular procedure."

Now, what does that mean? When would I want
to see them?

Helvering: Well, Mr. Secretary, I can give you an illustration that occurred yesterday. Senator Herring
came down to me with a taxpayer. He wants me
to hear the case. It's one of those cases we
sent to the field as a regular established place
for him to go, right out home. But he thought,
I suppose, that if Senator Herring brought him
down he would get better adjustment here. There
would be an inclination to accommodate him, of
course, here if the case was here, but the case
isn't here.
H.M.Jr:

So what do you do?

Helvering: Well, we tell them they have to go to the field,
have a hearing out there. Now, 1f that was a
case, however, involving several jurisdictions I mean the interests in several jurisdictions we might feel justified in writing you a memorandum asking you to except that from the regular
procedure, bring it in here, because we could
coordinate it.
H.M.Jr:
This puts me right on the spot, doesn't it? You
can say, "I'd love to do this, Senator, but
Morgenthau won't give me this special exception."

Foley:

He'd say, "I have no authority to call a case
from the field; the Secretary of the Treasury
18 the only one."

Hanes:

Say that unless there are some extraordinary
circumstances, like in the case of the Hopsons
where there are a hundred cases scattered all
over the country

182

- 15 H.M.Jr:

Well, that's an exception. That's the only one.

Graves:

Only exception..

McR:

Only exception that's been formally made. Nobody

kicke on that. It makes it much easier for
both the Counsel and the Commissioner to keep
these fellows in line if they can't do it without
coming to you and asking for permission. And I
think that ought to be done.

Graves:

I think this should be said, that the instructions
that Mr. Helvering has issued and which you have
approved now make no provision whatever for any
case being settled in Washington. This lays down
the procedure whereby under certain circumstances

an exception can be made.
Hanes:

Like in the Hopson cases.

H.M.Jr:

That's all there is to it?

McR:

Yes.

H.M.Jr:

Everybody forgive me. I haven't got a chance in

Helvering:

Well, you've got to accept some responsibility.

the world.

This decentralization - you told us to do it;
we've done it.

McR:

Made a pretty good record, too, haven't you,
Guy?

Well, you take credit for it now, don't you?
Helvering: I think it's going along pretty good.

H.M.Jr:

(H.M.Jr. signs above referred to memorandum)
McR:

There's one addressed to Helvering and the other
is addressed to the General Counsel. They are

identical.

I talked this out with Johnny one day.

183

- 16 H.M.Jr:

Poor old Herman Oliphant - when we started this
thing, he thought we were putting something

over on him, originally.
That's all? All right, gentlemen.

184

April 18, 1939
11:47 a.m.

HMJr:

Hello.

HMJr:

Congressman Hunter. Go ahead.
Hello.

John F.
Hunter:

Hello.

Operator:

HMJr:
H:

Mr. Morgenthau talking.

I see. I've been in contact with the Procurement

Division relative to -- oh, difficulties on the contract.
HMJr:

Pardon me?

H:

Rather
to the difficulties on the contract for repairs
to a postoffice.

HMJr:

Yes.

H:

Now, here is the situation. I have no personal interest
in it other than I have had letters written to me as
to the people that are involved. There were three
bidders on the repair contract for the Toledo postoffice.
One of these bids arrived in the Procurement Division -that is, it W&B delivered by special delivery at one

minute after ten on the day that they were to be
received.

HMJr:
H:

Yeah.

The Procurement Division shows it received at two min-

utes after ten. The bid was returned to the man bidding
unopened although his bid was a thousand dollars below
the lowest bid and four thousand dollars below the
third lowest -- the second lowest bid. And
HMJr:

Well now, Congressman, if you could send me down what-

ever material you have, I'll be very glad to look into
it.
that

H:

Uh-huh. But in the meantime, I underetand/today they
consider the bids. This bid having been returned unopened -- I believe, under the circumstances, the bids
should be held up until the matter could be checked
into.

-2-

185

HMJr:

What postoffice is it?

H:

Toledo, Ohio.

HMJr:

Toledo, Ohio?

H:

Yes.

HMJr:

I'll take care of it, and if you would send this down

H:

Well, thank you very, very much, Mr. Secretary.

HMJr:

I'11 ask them to hold it.

H:

Yes.

HMJr:

Toledo, Ohio.

H:

Postoffice.

HMJr:

The repairs on Toledo, Ohio.

H:

HMJr:
H:

HMJr:
H:

to me, I'll be glad to look into it.

Yes, that's right.
Depending on hearing from you, I'll hold it up.
Thank you, sir.

Thank you for bringing it to my attention.
Yes, sir.

186

April 18, 1939
11:49 a.m.

HMJr:

Congressman Hunter of Ohio called up and says he's --

there's something that he wants to bring to my attention
about repairs to a Toledo, Ohio postoffice.

McReynolds: Um-hm.
HMJr:

And pending hearing from him, will you tell Peoples

M:

to hold it up; they were going to award it today.
Toledo, Ohio postoffice.

HMJr:

Yeah.

M:

Yes, sir. I'll call him right away.

HMJr:

M:

There's something -- he says this fellow sent his bid
down and because it got there one minute after ten
they didn't even open it and he's the low bidder.

Well, I'll -- I'll call Peoples and tell -- and tell him
to hold it until -- hold the award until he hears from
us.

HMJr:

Thanks, Mac. Now, Mrs. Klotz was asking me was I taking

care of you -- is your -- are your -- is your slate
clear?

M:

Well, the only thing I've got 18 -- whenever you are in
the frame of mind to do it, I'd like to bring in this
other -- new reporter.

HMJr:

The what?

M:

This new reporter, for you to see him.

HMJr:

M:

HMJr:
M:

HMJr:
M:

Oh, I don't know him. Well, when you come in -haven't you got a meeting this afternoon.
Three-fifteen.
Well, bring him in then.
You bet. Swell.

All right.
Thank you.

187
April 18, 1939

To:

The Secretary

From: Mr. Hanes

I have just had a call from Glenn Martin in Baltimore, and
he advised me that a distressing situation has arisen which is
going to delay delivery of the French planes and also will delay
his getting ready to take care of necessary American production,
for the following reasons
The Baltimore Building Trades Council voted last night to
walk out subject to the approval of the national body, which is
the American Federation of Labor, because of a labor dispute with
the Arundell Brooks Company, cement mixers, for firing four truck
drivers. and refusing to reinstate them.
Glenn Martin does not wish to become embroiled in this labor
dispute and believes that the American Federation of Labor would,
if requested by the Secretary of the Treasury, isolate the Glenn
L. Martin Company cement job from the dispute on the grounds:

(1) That this strike will interfere with a necessary government
program in the interest of national defense;
(2) That the Glenn L. Martin Company is not located in Baltimore,
but is in the County. He thinks that because the strike is confined

to the City there is ample justification for asking that the Glenn L.

Martin Company job be isolated.

He also advised me that the union is now isolating a job being
completed for the Coast Guard, so that this request would not be

unusual.

Will you think this over and let me know your reaction tomorrow?

JWH

188

April 18, 1939
For:

Secretary Morgenthau

Prepared by: Mr. Seltzer
Subject:

L.H.S.

The Automobile Situation

I. The Industry as a Whole
Second-quarter tentative production plans of General
Motors and Chrysler call for a reduction of about 18 percent and 7 percent, respectively, from their first-quarter
outputs. The Ford production rate is expected to remain
substantially unchanged.

The contribution of the automobile industry to general

business activity may not be correspondingly reduced
because a number of producers, including General Motors,

substantially reduced their banks of parts and materials

during February and March, and will be giving new orders

to suppliers to provide for the rest of the year's model

run.

President Knudsen of General Motors and President

Keller of Chrysler both emphasized the fact that the used

car situation is the healthiest in years. The supply of

used cars is going down and the turnover is very active.
The importance of this situation to the automobile produoers is easily appreciated when it is realized that nearly
two used care must be sold for each new car.

II. General Motors
President Knudsen was more optimistic than other Gen-

eral Motors officials whom I saw. He believed that the
following tentative production schedule would be little
changed. (This schedule represents the corporation's
revised expectations in the light of the European situation, the bad stock market, and the disappointing early

April retail sales.)

189
Secretary Morgenthau - 2
1939

1938

January
February

147,000
147,000
166,000

82,000
62,000
95,000

April

151,000
121,000
104,000

95,000
85,000
85,000
80,000

March

May

June

July

60,000+

The members of a policy subcommittee, meeting Saturday morning to determine Buick's final production schedule
for the rest of the 1939 model-run year, were very much
concerned lest they take too pessimistic a view of the
outlook and run short of cars during the summer; but they

were greatly impressed by a sober memorandum on the Euro-

pean situation that had been prepared by one of their
number.

Retail sales of 38,400 in the first ten days of April
for General Motors were considered disappointing by the
latter's officials. Cadillac sales have fallen off by
30 percent during the past two weeks of declining stock
markets, whereas Chevrolet sales have not been noticeably
affected.

The production schedule shown above represents a

reduction of about 7 percent from the output previously

planned for May, June, and July.

General Motors officials were greatly concerned over
information that Chrysler would come out with a new Plymouth in the middle of August, about six weeks before the

new Chevrolet.

Final production schedules for each of the General
Motors makes of cars for the rest of the 1939 models must
be made within the next few weeks. Decision on Chevrolets,
however, will be delayed until the middle of May.

The low production scheduled for July reflects the
earlier introduction this year of new models. The low

production month will be August. The employment turnover
in General Motors plants during the change-over season

will be in excess of 45 percent.

190

Secretary Morgenthau - 3

III. Chrysler
President Keller and other Chrysler officials with
whom I talked were optimistic about the year's prospects.
Their sales in recent months have been running fully as
large as had been anticipated and their sales had greatly
exceeded expectations in November and December.

Although the new Plymouth will go into production

early in August, it will not be publicly announced until
the dealers are well stocked, a month later.
The Chrysler production schedule is as follows:
1939

1938

January
February

96,000
77,000
95,000

27,000
33,000
61,000

April

90,000
90,000
70,000
50,000

56,000
47,000
32,000
17,000

March

May

June

July

President Keller does not believe the deelining stock
market will have any lasting effect upon automobile sales.
He said that Chrysler, like other producers, is spending a
great deal of money this year on tools and dies for the new
models -- $12 millions in the case of Chrysler.
IV

A friend of mine who has just returned from a tour of

the railroad equipment companies reported that railroad
equipment buying was being delayed by the railroads pending

clarification of the prospects of RFC or Government aid.

The equipment makers contend that even an adverse decision,

if it were only definite and were made immediately, would
bring them a lot of new business. The mere talk that there
is some chance of the Government advancing the down payment

on railroad equipment, or offering credit upon exceptionally
low terms, holds up orders by the railroads on the chance

that something favorable will materialize.

191

April 18, 1939
FOR THE SECRETARY'S FILES:

The Secretary, Mr. Hanes, Mr. Delano, and

Mr. Duffield met this morning with the following group
from the American Bankers Association: (April 17, 1939)
Mr. A. T. M. Wiggins, Chairman, ABA Committee

on Federal Legislation, Hartsville, S. C.
Mr. Robert M. Hanes, First Vice President,
American Bankers Association; President, Wachovia Bank
and Trust Company, Winston-Salem, N. C.

Mr. Robert V. Fleming, President, Riggs
National Bank, Washington, D. C.

Mr. Montjoy, Secretary of the American Bankers
Association National Bank Division.

Mr. Robert Hanes said that the Association

had sought the meeting in order to lay before the
Secretary its ideas on banking legislation. Both he and
Mr. Fleming expressed the opinion that a general banking

investigation or banking legislation would be disturbing
at this time. They added further that they feared
hearings on the Brown Bill would develop into a general

unsettling discussion. Therefore, they opposed both
the Federal Reserve proposals and the Brown Bill.

-2-

192

As to the Comptroller's Office itself,
Mr. Robert Hanes and Mr. Fleming said that abolition of

the Office or its consolidation with some other agency
would jeopardize the dual banking system and leave the
national banks with no headquarters in Washington.
Mr. Wiggins said that State banks were disturbed over

proposals to eliminate the Comptroller because they
believe such a step would endanger their standing and
the dual banking system.
Mr. Delano said that no economy would be

achieved by transferring the Comptroller to some other
Department because the same personnel would have to be
maintained.

Secretary Morgenthau told the meeting that

he did not see the need for any general banking

investigation. He said, however, that he wanted the
group to know that he still wanted bank holding
company legislation but was uncertain whether he would

do anything to further it at this time, having already
mentioned it to Congress twice. As to the Comptroller's
Office, the Secretary said he thought it is all right
as it is. In reply to an inquiry by the Secretary,
Mr. John Hanes said that he agreed with the Secretary's
position which also was concurred in by the American
Bankers Association representatives.
ESD

193

April 18, 1939
10:21 a.m.

HMJr:

Operator:
HMJr:
James

Farley:
HMJr:
F:

HMJr:
F:

HMJr:
F:

Hello.
Postmaster General.
Right.

Hello. Secretary Ickes calling. How are you?
I wonder if I could buy your lunch today.
Well, I
Or are you tied up? If you're tied up maybe
Well, I've got JOnes and I told him some
Well, you go ahead, I won't -- could I buy it tomorrow?
I can -- are you going to be here Thursday?
Yes, you know we go to Cabinet -- I understand the

Cabinet meeting is Thursday. I'd be delighted to do
it Thursday and then go to the Cabinet meeting.

HMJr:

Let's -- will you come here?

F:

I'd -- I'd be glad to go there, but I'd like some day

HMJr:

Oh well, you can buy that after I'm retired when I'm

F:

After I'm retired too.

HMJr:

Maybe then I'll need people to buy my lunch.

F:

O. K. Well, I'll -- I'll be glad to come over there,

HMJr:
F:

HMJr:

to buy your lunch.
a farmer.

Henry, I -- but I didn't want to impose.
You've never -- I've been asking you.

All right, sir. Well, I'll come over Thursday.
Thursday at one o'clock.

F:

All right. Fine.

HMJr:

Is there Cabinet on Thursday?

194

-2-

F:

HMJr:
F:

Yeah, Bray just told me he had a telephone call.
The President is evidently going to Virginia Friday.
Good.

Bill just called me. He just -- evidently got word
so you'll probably get it in a few minutes.

HMJr:

That's Thursday at one o'clock.

F:

Thursday one o'clock.

HMJr:

Right.

F:

Thanks, Henry. Good bye.

195

April 18, 1939
11:29 a.m.

HMJr:

Samuel

Hello.

Rayburn:

Yes, Mr. Secretary.

HMJr:

Henry to you, please. Sam

R:

Yes.

HMJr:

You know this afternoon I think my Stabilization Bill
is ooming up.

R:

Yes.

HMJr:

And I wondered how we were setting on it.

HMJr:

Well, we might go into debate all day today and part
of Thursday. We'll have to skip tomorrow.
Do you look for any trouble?

R:

The stabilization end of it is all right but we're

R:

going to have the devil on that devaluation in silver.

HMJr:

You are?

R:

Yeah.

HMJr:

Do you look for trouble?

R:

Yeah.

HMJr:

Well, is the -- are the Democrats together?
Not all of them.
Not all of them?

R:

HMJr:
R:

No, they're not.

HMJr:

Uh-huh.

R:

And we're going to have some trouble on that. We
discussed that with the President yesterday morning.

HMJr:

Did you?

196

2-

And told him that he was going to have some trouble

about this stabilization -- this devaluation end of
it.

HMJr:

Yeah.

I think it's tremendously important and I'm going to

try to convince the fellows of it, but it's -- it's -there's lots of opposition. I think practically all

HMJr:

the Republicans are going to vote against it.
Well, you didn't get there's any doubt in his mind as -as to his wanting it, did you?

R:

Oh, no. Oh, no. He said he's got to have it.

HMJr:

Oh 1

R:

HMJr:

He'd be terribly crippled.
Oh, I thought the way you were saying it -- I sort of
got maybe that he wasn't sure.

R:

Oh, no. No, no. The President?

HMJr:

Yeah.

R:

Oh, no. He says he's got to have that stabilization
thing.

HMJr:

Oh, I felt weak 1 I felt sick

R:

No, no. Oh, no. I told him -- we told him we were

HMJr:
R:

going to have trouble.
Oh, oh -- I see.

And -- but -- yes, he said that that stabilization
thing was tremendously important as far as our

HMJr:
R:

Oh, I got......
trade was concerned.

HMJr:

Oh, I misunderstood you.

R:

No. No, he game through like a general.

-3HMJr:

197

Well, I just
And -- but we're going to have some -- we're going to

have trouble. It may get by. We've got fellows like
Dies, you know, that know a lot about money.

HMJr:
R:

HMJr:

R:

Well, what's his trouble?
Well, I understood he gave evidence in the Rules
Committee yesterday morning that he was opposed to it.

Yeah,
they told me. I didn't understand it. Somebody
sent word to me.

Yes. That's what -- I got the report from the Rules
Committee. But we won't start to reading it for amend-

ments before Thursday -- the middle of Thursday afternoon.

HMJr:
R:

Yeah.

And we hope to get it through either that night or
during Friday. We've got three days for it 80 we've
got lots of time.

HMJr:

Well, if you need me, let me know.

R:

All right. All right, I sure will, Mr. Secretary.
Thank you, sir.

HMJr:

Good bye.

198

April 18, 1939
11:42 a.m.

HMJr:

Bankhead's

Hello.

Operator:

Hello, Mr. Morgenthau?

HMJr:

Yeah.

0:

Just a minute.

HMJr:

Hello.

HMJr's

Operator:

He'll be right on.
Hello.

HMJr:

Bankhead's

Hello, Mr. Speaker.

Operator:

Is this the Secretary?

HMJr:

Henry Morgenthau.

0:

Just a minute, Mr. Secretary.

Speaker
Bankhead:

Hello, Henry.

HMJr:

How are you?

B:

Very well, thank you.

HMJr:

I just want to let you know if I can be of any help
as the stabilization legislation goes through, I'm

here.
B:

Well, I don't know what's going to develop. I've had
some intimations that there's going to be very strong

opposition
HMJr:

Uh-huh.

B:

......to the provision authorizing an extension of the

power to devalue the dollar.
HMJr:
B:

I see.

I understand that the Republicans are all going to
oppose it and I fear that some Democrats may Join in
on it.

-2-

HMJr:

199

I see.

I haven't heard that there's any serious danger to the
continuance of the Stabilization Fund. So we are just
going to have to wait developments and see what -- we
have got seven hours of general debate on it.

B:

HMJr:

Yeah.

B:

And probably won't get to any amendments to the bill,

HMJr:

Uh-huh. Well

certainly, until rather late tomorrow afternoon.

B:

HMJr:

I -- I assume, of course, that the Committee has been
furnished with all of the essential data and arguments
in favor of the bill that they reported, and I don't
know anything to suggest to you further now.
Well, I think that we've given Summers everything that
he wants and he's been very serious and very earnest
about it.

B:

Yes.

HMJr:

And -- but I just wanted to let you know I'm here

B:

Yes.

HMJr:

And if I can help, please call on me.

B:

All right, that's fine. We'll do it if we think we

can -- get in a tight spot where you can help us on it.

HMJr:
B:

Well, and otherwise

I'm afraid we're going to have some trouble on that
feature that I mentioned.

HMJr:

I -- I -- well, I wouldn't be surprised.

B:

I - - I regard the other as of more importance, really.

HMJr:

Yeah.

B:

But, of course, we want to put both through.

HMJr:

That's right.

200

B:

All right, Henry.

HMJr:

Thank you.

B:

Good bye.

201

April 18, 1939
4:02 p.m.

HMJr:

Hello.

Allan
Sproul:

Hello, Mr. Secretary.

HMJr:

How are you?

S:

Fine, how are you?

HMJr:

Oh, 80-80.

S:

We got your message today about further sales.

HMJr:

Yeah.

S:

And about being a little more aggressive in making
them.

HMJr:
S:

That's right.
We've been laying off that order during the period of
greater uncertainty.

HMJr:

Yeah.

S:

Because we didn't want to mess around with the market.

HMJr:

Yeah.

S:

But the market has been -- whenever it's had a chance
has been strong.

HMJr:

Yeah.

S:

And tended to move up.

HMJr:

Yeah.

S:

Well, we -- we sold a million today at a hundred and
six thirty and a million at a hundred and six twentynine.

HMJr:
S:

Yeah.

But there's a very thin market there and the demand
immediately was that something less than the bid side
when we got into it.

202

-2-

HMJr:
S:

HMJr:

Well, you sold two million, didn + you?
We sold two million.

That's all right.
Well now, that's what I wanted to clear with you on.
We didn't want to be so aggressive as to knock that -price of that one particular issue down.

S:

HMJr:
S:

HMJr:
S:

HMJr:
S:

No.

And get it out of line with the rest of the market,
but we will be working on it as we can without being
too severe with it.
That's entirely satisfactory.
All right. Well, we'll go ahead on that basis then
trying to work them off but not smashing it down when
the market isn't strong.
That's all right.
The market turned a little weak -- not really weak, but
turned less firm as we sold.

HMJr:

I see. O. K.

S:

Yeah, we'll keep you and Dan Bell informed as we go

HMJr:

along on it.
That's right.

S:

All right.

HMJr:

Thank you.

S:

You're welcome.

203

April 18, 1939
5:25 p.m.

HMJr:

Hello.

Frank
Murphy:

Hello, Henry.

HMJr:

Frank

M:

Yeah.

HMJr:

How are you?

M:

Fine, thanks.

HMJr:

Frank, just to keep our record straight, Ed Foley just
came back and he's here now and he said that the conversation came up about the question of report as to

my legal responsibilities and duties on this Munitions

Board and also as to selling munitions to Germany, and
he said that you asked Goldenbell whether you've been

asked for an opinion. Hello?

M:

HMJr:

Yeah.

And I think I sent a request over there about three
weeks ago. I haven't got my files before me. I think
that Bell is mistaken, you see, when he told you that
you had no such request.

M:

HMJr:

M:

Um-hm. Did you send it in writing, Henry?

Well, I've just sent for the files, but I'm quite sure
-- and what I'll do
I remember you called me about it and maybe you did the
other too.

HMJr:

Well, I've sent for the file and if I'm correct I'll

M:

Well, don't have a photostat - send me a copy.

HMJr:

I'll send you a copy.

M:

Yeah.

HMJr:

But I'm 90 per cent sure.

have a photostat made and send it over to you.

204

-2-

M:

Well, he told me Just the other day again that -- that
there wasn't any request in this office at all for an
opinion.

HMJr:
M:

Goldenbell?

Yes. He told me the other day and then repeated it here
today.

HMJr:

Yeah, that's what bothered me.

M:

Yeah.

HMJr:

M:

HMJr:

Well,
I haven't got my file before me; I was just going
on my memory.
Yeah.

But I'll get my file and if I'm correct I'll send you a
copy and if I'm incorrect I'll drop you a line and tell
you 80.

M:

All right, Henry.

HMJr:

O. K.

M:

Good bye.

April 18, 1939
To:

The Files

From:

Mr. Hanes

205

At twelve o'clock today the following met with the President at
the White House: Secretary Morgenthau, Secretary Wallace, Jesse Jones,
Jerome Frank, Marriner Eccles, and Under Secretary Hanes.

The President opened the discussion by saying, "In the event of war
being declared two days from now, Thursday morning, I assume that you
gentlemen have a program for handling the securities and commodity
markets." Secretary Morgenthau said that we had a program and that he
would ask each agency to speak for itself and outline to the President
such plans as had been agreed upon. Accordingly, Jerome Frank, speaking
for the SEC, outlined the plan recommended by that Commission, and agreed
upon at conference with the Secretary of the Treasury, as follows: that
in the opinion of the SEC the stock exchanges should be kept open as long

as was physically possible and that the Commission would not recommend

the closing of the exchanges until a wave of liquidation had become so
heavy that the exchanges could not handle the liquidation in an orderly

manner and prices would be slaughtered and much damage done to investors.

If such should occur it would be their recommendation that with the consent
of the President they would ask the stock exchanges to close. Mr. Frank
reported to the President that they had such an order drawn, the form and
substance of which had been approved by the Attorney General and was now

ready in case of emergency to be signed by the-President. Mr. Frank did
not go into the details of the other suggestions which had been made concerning a program of minimum prices which might be tried in order to keep
the liquidation from being too destructive.
Mr. Eccles then reported for the Federal Reserve Board that they
had held executive committee meetings and had agreed that in the event of
war being declared, it might become necessary to protect the government
bond market, in which event the Board was prepared to go along with the
Treasury to the extent of $500,000,000 of purchases in the bond market.
He further reported that he was in agreement with the Secretary of the
Treasury that to this $500,000,000 the Treasury would add purchasing
power in the amount of $100,000,000 from various trust funds, making a
total of $600,000,000 purchasing power for the protection of the government bond market. Eccles also reported that the Board recommended that

a statement be given out to the public at the proper time stating that
government bonds could be used at their face amount or 100 cents on the

dollar as collateral for cash loans. He further said that the Stock

Exchange and John Hanes had recommended the lowering of margin require-

ments on securities by the Federal Reserve, but that he was opposed to
doing this. Mr. Frank said that the SEC was also opposed to it. Under
Secretary Hanes stated that he was still in favor of it and Jesse Jones
said that it should be done by all means in the event of an emergency.

206

-2Secretary Wallace reported that he was prepared with a letter,
which he would ask the President to sign, requesting him to get the
cooperation of the various commodity exchanges in putting a maximum

fluctuation on values of 5 percent. He reported that the Secretary

of Agriculture did not have the power to close commodity exchanges

nor did he think it would be necessary to have such power, as in his
opinion the cooperation of the exchanges could be gotten by use of a
letter from the President asking for such cooperation.
Jesse Jones reported that he was awaiting word from his lawyers
concerning his ability to lend money to foreign governments through
the agency of American corporations in order to relieve the markets

from shock produced by the sudden dumping of American securities by
foreigners in our markets.

The Secretary of the Treasury told the President that he was
willing to raise his ante from $100,000,000 to match any sum put up
by the Federal Reserve Board. In other words, he told the President
that he was willing to play "table stakes" with the Federal Reserve.
matching any sum that they were willing to spend in the protection of
the government bond market. This reference to a poker game seemed to
please the President very much.

When the conference was over the President expressed approval of
the general plans outlined to him and seemed to be pleased with the
progress made.

J.W.H.