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203

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE Jenuary 10, 1939
Secretary Morgenthau

TO

FROM

Subject:

Mr. Haas DA

Wheat export sales and other market data from the
Federal Surplus Commodities Corporation.

Dec. 28: The fact that there is not much export business in

Canadian wheat at the moment prevents any strong
advance in the Winnipeg market. This should change

after the first of the year when much better demand
for Canadian wheat is indicated.
We have mentioned previously that about 40,000,000

bushels of the present new wheat crop in Argentina

was unfit for anything but feed due to being heavily
frost damaged. Recent reports indicate that this
figure is an underestimate.

Jan. 2:

Export business in wheat was very small with selling
limited to a few scattered lots of Manitoba wheat to

the Continent and a small amount of United States
wheat in store in Antwerp.

Large export sales of flour were reported yesterday.
It is expected that sales overnight will also be
large, as this will be the last day on subsidy sales
except to the Philippines.
It was reported that a ship loaded with 400,000

bushels of Canadian wheat destined for England had
been sunk late last week.
Jan. 3:

Sales of export flour yesterday were not as large as
expected. This was the last day on which subsidies
will be paid except for sales to the Philippines.
Sales of flour for export this week were reported at
over 400,000 barrels.

Jan. 4:

After the market closed an announcement was made that

the British Government would requisition all English
and Continental ships for the duration of the war.

It is hard to say what effect this order will have on

204

Secretary Morgenthau - 2

the grain markets, although some traders believed

it might result in larger clearances from Argentina.
Argentina reports that the cereal import committee of

England has not bought any wheat since November 10.
Belgium has been buying some Argentine wheat in spite

of high ocean freight costs.

Jan. 5:

Foreign export demand for Canadian wheat has been

dull recently, but it is thought that shipping conditions have been improved by requisition of ships to
the United Kingdom and reduced war insurance rates.
Sales of Canadian wheat for export are estimated at
around 300,000 bushels.

There are many inquiries for flour, but mills are

unable to accept offers because they cannot get
shipping space for the next four months.
A cargo of United States corn was sold for shipment
from Baltimore to the United Kingdom.
Jan. 6:

Scandinavia was reported to have bought about 250,000
bushels of Canadian wheat, and a few small lots were

also sold to other countries.

Reports from Australia indicate that wheat yields
exceed expectations. The crop is now placed at

183,000,000 bushels compared with 154,426,000 a year

ago.

Broomhall now estimates the wheat surpluses of exporting countries at 1,016,000,000 bushels compared
with 832,000,000 bushels a year ago.

205

January 10, 1940

My dear Mr. President:

Carrying out your suggestion of Monday, I
mittee, and Chairman Taylor, of the Appropriations
Committee, today. Mr. Bell accompanied me.
saw Chairman Doughton, of the Ways and Means Com-

I informed these two gentlemen that you
would like them to select some Democrat to intro-

duce a bill in connection with Finland; what this
bill should do, you left entirely to the decision
of the Congress.

They both pressed me very hard to indicate

to them how much money you would like to see loaned
by Congress and I said that you had no program.

They wanted to know, if they did pass a bill for
Finland, whether that would meet with your approval
and I said it would be pleasing to you to have them
do something.
Chairman Doughton and Chairman Taylor said

they would immediately get in touch with the House

leadership and try to formulate a program. Chairman Doughton indicated that he might want to consult
with you before he introduced a bill.
Faithfully yours,

The President,
The White House.

206

January 10, 1940

My dear Mr. President:

Carrying out your suggestion of Monday, I

saw Chairman Doughton, of the Ways and Heans Com-

mittee, and Chairman Taylor, of the Appropriations
Committee, today. Mr. Bell accompanied me.
I informed these two gentlemen that you
would like them to select some Democrat to intro-

duce a bill in connection with Finland; what this
bill should do, you left entirely to the decision
of the Congress.

They both pressed me very hard to indicate
to them how much money you would like to see loaned
by Congress and I said that you had no program.

They wanted to know, if they did pass a bill for
Finland, whether that would meet with your approval
and I said it would be pleasing to you to have them
do something.

Chairman Doughton and Chairman Taylor said

they would immediately get in touch with the House

leadership and try to formulate a program. Chair-

man Doughton indicated that he might want to consult

with you before he introduced a bill.
Faithfully yours,

The President,
The White House.

207

January 10, 1940

My dear Mr. President:

Carrying out your suggestion of Monday, I
saw Chairman Doughton, of the Ways and Means Committee, and Chairman Taylor, of the Appropriations
Committee, today. Mr. Bell accompanied no.
I informed these two gentlemen that you
would like them to select some Democrat to intro-

duce a bill in connection with Finland; what this
bill should do, you left entirely to the decision

of the Congress.

They both pressed me very hard to indicate
to them how much money you would like to see loaned
by Congress and I said that you had no program.

They wanted to know, if they did pass a bill for
Finland, whether that would meet with your approval
and I said it would be pleasing to you to have them
do something.

Chairman Doughton and Chairman Taylor said

they would immediately get in touch with the House

leadership and try to formulate a program. Chairwith you before he introduced a bill.
Faithfully yours,

man Doughton indicated that he might want to consult

The President,
The White House.

208

TREASURY DEPARTMENT
WASHINGTON

January 10, 1940.

Conference in the Office of Chairman Taylor
of the Appropriations Committee regarding the
action to be taken by Congress on a loan to Finland.
-000-

Those present were Chairman Taylor, Appropriations Committee;
Chairman Doughton, Ways and Means Committee; Secretary Morgenthau of

the Treasury; Mr. Sheild, Clerk of the Appropriations Committee; and

Mr. Bell of the Treasury.
The Secretary explained that he had been asked by the President
to see Chairman Taylor and Chairman Doughton and advise them that in

view of the number of bills which had been introduced in Congress for

the benefit of the Government of Finland, the President thought it was
only fair to let them know that he had no program to submit. The Secretary said further that the President feels that Congress should determine the program it desires to enact for the benefit of Finland and
that a bill embodying this program should be introduced by a Democrat
and considered by the appropriate committees.
These gentlemen pressed the Secretary for some indication as

to the President's attitude on this matter and whether the President
had any particular sum in mind.

The Secretary said that he was quite certain the President did

not have any sum in mind but wanted to leave that entirely in the
hands of the Congress.

209

-2He was then asked if he thought the President would approve a

bill if Congress passed one embodying what, in its judgment, it
thought should be done for Finland, The Secretary said he thought
the President would approve such a bill.
Chairman Doughton said he thought they should get in touch
with Congressional leaders and discuss the matter with them and

ascertain the kind of a program that should be put forward. It was
thought that after this discussion some one might go and talk the
matter over with the President. The Secretary said he could see
no objection to this procedure.

DWB

210

RE INCOME CERTIFICATE PLAN

Present:

Mr. Blanford

January 10, 1940.
10:30 a.m.

Mr. Copeland
Mr. Blough
Mr. Young
Mr. Delano

Mr. Currie

Mr. Davis
Mr. Ecker-Racz

Mr. Garfield
Mr. Eccles.
Mr. Bell

H.M.Jr:

Blough, I haven't had a chance to talk to you. I

don't know what these experts have been doing.

Blough:

Did you see my note?

H.M.Jr:

No, I haven't seen anything.

Blough:

We got together two times, once on the day of
the last meeting and the Friday before Christmas.
Mr. Smith at that time had not appointed anyone

to serve and Mr. Blaisdell, Mr. Garfield of the

Federal Reserve Board and Mr. Ecker-Racz and my-

self discussed the question at some length and
then agreed to do some thinking about it and
perhaps write up some notes on it and meet again.
We met yesterday afternoon and there didn't seem
to be any particular disagreement among the

technical people. We didn't find a general desire
to join in any statement of points agreed on, but
I think I can safely report that there was no
substantial disagreement of any kind with respect
to the technical aspects of the question. We
prepared another memorandum which we submitted
to the other parties in the discussions. We have
revised that and have it here today, if you need
it for discussion.

H.M.Jr:

Well, I would just like to say - talking for myself, before I hear the memorandum - that I am
going to send something to the President. Before I get into an argument with anybody, I just
want to say that I have got to send him a memorandum on the certificate plan. I hope that we
can send in a joint memorandum but if we can't,
I have got to send him something. I wanted to
say that before I hung myself in disagreement.

211

-2I have got to send him something in view of the
statement that Mr. Wallace has made and I am not
going to answer him publicly but I am going to
send it to the President and the President can

do anything he wants with it. At least I am on
record.

So, Blough, would you read the latest memorandum?
Eccles:

In that connection, on the parts that we could get
together on, it would seem to me that a joint report
should be sent over there to the extent that we
agree on certain points and then also point out to
the President the points that we might not agree

on.

H.M.Jr:
Eccles:

Fine. Before we got into a disagreement, I wanted
to say that I have got to send something.
I had assumed from the beginning that the only
purpose of this committee working on this was for
the purpose of making a report.

H.M.Jr:

I don't know where I got the impression, maybe it
was from the last meeting, that some people felt

we shouldn't make any report.
Eccles:
H.M.Jr:
Blough:

I have never had that feeling.
Then we are all together? Is it agreeable to you
if Blough reads this?
I doubt whether the whole report needs to be read.
It is a good deal of a re-hash, but I might pass
out copies and then verbally pick out the high
spots.

Now, what we endeavored to do here was to try to
simplify and clarify the problem by setting out
what seemed to be the issues involved in the plan
from the viewpoint of the Fiscal and Monetary

Commission. We have divided it into two parts,

first the considerations in support of the certi-

ficate plan and those considerations which are
indicated on page one seemed to be these, first I mean, these are the arguments that are presented
in favor.

212

-3"(1) More agricultural aids are necessary, particularly for cotton and wheat farmers;
"(2) The aids should be adopted as a permanent

policy which will not have to be scrutinized
annually by Congress;

"(3) Only the income certificate plan has the
essential characteristics for achieving this
result."
Those seemed to be the strongest points which the
Department of Agriculture made and which they

think sufficient to support the plan.
Now, with respect to the first point, that more
agricultural aids are necessary, particularly
for the cotton and wheat farmers, we didn't feel
in our discussions that we were in a position
really to give the type of factual or analytical
background to supply a real answer to that question, since it goes to the very heart of the
agricultural program. We did think, however, that

there were certain questions which ought to be
raised in the minds of the committee, which do
have an important bearing on the answer to whether
more agricultural aids are needed and those are
questions that are listed on page two.

"(a) Does 'parity price' measure the kind of

parity which it is in the public interest to

provide agricultural producers at government

and public expense?"

In other words, this whole parity price concept
and the parity income concept back of this
are based on certain types of calculations and

certain assumptions which are by no means universally accepted by economists and others who
have studied the problem and before we go into

more agricultural aids, perhaps that is something
which needs some thought and consideration.

"(b) Should agricultural subsidies go to the
agricultural group as such, that is, should the
subsidies go to all farmers producing a given
crop, including corporations, without regard to
need for family income?"

213

-4-

If our farm program is in the nature of a relief
program, should that relief go to needy farmers
or should the relief go to all farmers? Under
the present program the greater part of the
relief and this parity program relief or subsidy
would go to all farmers and in proportion to
their incomes rather than more to the more needy
farmers.

Here is another question which we may want to
raise
with respect to increasing the agricultural
benefits.

"(c) Does the present distribution of parity pay-

ments and that proposed under the income certificate
plan give an adequate share of assistance to tenants,
sharecroppers, farm laborers and small farm units?"
Some criticism has been raised and we don't present
any factual data because I for one don't have any
adequate data, but some point has been raised that
the aid goes, the parity payments go too largely

to landlords. The Department of Agriculture, I
think, does not believe that is true.
"(d) In view of the benefits of all kinds paid them
by government, are the agricultural groups in greater
relative need for further aid to achieve 'parity'
than such industries as railroads and coal mining,
or such groups as the unemployed?"

There are questions which go to the very heart of
whether there needs to be further payments to
agriculture.
"(2) The second point that parity payments should
be adopted as a permanent policy which will not
have to be reconsidered and reviewed by each
succeeding session of Congress, conflicts with
another consideration indicated below, namely,
that sound budgetary practice requires expendi-

tures to be scrutinized periodically.

"The democratic process assumes that Congressional

determination represents the nearest possible approach

to the expression of the public will. This is

recognized in certain parts of the Department of
Agriculture's memorandum. In respect to the parity

214

5-

payments, however, a contrary position appears

to be taken, namely, that while the present
Congress represents the public will, succeeding
Congresses may not represent it.

That may be a little exaggerated in view of
their position, but they seem to have a good
deal more faith about what they could secure
from the present Congress than what they might
be able to secure from future Congresses. It
might be well to read another paragraph or two.
"Although there is thus an apparent anomaly,

those taking this position hold that agricultural

aids should be adopted as a permanent policy
outside the budget, because other economic and
industrial groups have protective legislation
of various kinds which need not be reconsidered

at each session of Congress. The tariff is the
principal example mentioned."
Then there is a paragraph which seeks to say
something about that question.

"Many agricultural commodities are protected by

tariffs and, in recent years, even the tariff on

wheat has been effective in raising the farm price.
Aside from this consideration, however, the ob-

servation may be made that the tariff is either

a policy or a disease. If it is a policy intended
to achieve a certain result the measures should

not be taken which would operate to nullify it.
If instead the tariff is a disease, the cure would
seem to be its elimination rather than to spread
the disease by measures which in no respect reduce
the economic loss caused by the tariff in misdirecting the use of the nation's productive
resources. The tariff hits primarily consumers.
This proposal would hit them again.

"The type of tax pressure afforded by the tariff
is very different from the payment of governmental
cash benefits financed from taxes. The distri-

bution of burdens is different, the distribution
of benefits is different, and the effect on internal competition and productive efficiency is
different.

215

-6Those are the economic points. I don't think

we need, perhaps, to go into them unless there
is some question.

"A line must be drawn somewhere between the

incidental effects of governmental policy on
the fortunes of people and the direct payments
of money forcibly collected from the people.
The latter is more susceptible to the dangers
of misuse, and accordingly requires more careful scrutiny to achieve an allocation of governmental burdens and benefits in accordance with

the public interest. Although similar scrutiny
should no doubt be accorded to tariffs, the
fact that it has not been given does not warrant
extending the lack of scrutiny to direct govern-

mental payments. "

Then their third point is that the income certificate plan is the only plan that has the char-

acteristics necessary to give larger and perhaps
more - and more permanent parity payments. Our
general thought there is that the income certificate plan probably would give larger and somewhat more permanent payments. It is not an
open and shut case, however, because there is a

possibility that the existence of these special
taxes falling on the masses of the population
would present a constant target for political
action which might lead to a reaction against
both a tax and the benefits.
"With reference to the above points raised in
favor of the income certificate plan, the possibility must always be kept in mind that some other
method may afford results sufficiently approximating
those expected of the certificate plan but without
its inherent disadvantages as to be on balance
preferable."

Those, from studying the Department of Agriculture's
memorandum, seem to be the considerations which

they raised in favor of the plan and we don't consider that this is an adequate answer to those.
Perhaps there is no answer to it. But we attempted,
at any rate, to bring out into the open some of
the questions involved here.

216

7H.M.Jr:

Before you go further, may I ask you a question?

At any place do you bring out this point, that
this would only reach a group of three million
people and that if we - a compensating fact?

Blough:

That is the next part.

H.M.Jr:

You do bring that out?

Blough:

Yes.

H.M.Jr:

And then also the question that if you put this
tax on cotton, it might increase rayon and so
forth?

Blough:

Yes, that is in here. That comes out in the next
part. In other words, we have been trying now
to give the arguments or considerations in favor
of the income certificate plan and now turn to
the fiscal considerations against the certificate
plan.

H.M.Jr:

You have got these things that I have mentioned?

Blough:

Yes, two of them.

"The fiscal considerations against the income

certificate plan as a method of financing agricultural parity payments are mainly the following:

"(1) Any plan for the payment of agricultural

benefits would be less subject to abuse and
would be more likely to promote the public
interest over the long run if the tax collections
and benefits were included in the budget and
handled in the same manner as other taxes and
appropriations.

"(2) The processing taxes constitute so highly
regressive a method of financing benefits as to
be less desirable than other sources of revenue.
"(3) Even if processing taxes were to be used

for financing benefits, the income certificate
tax would be inferior to the type of processing

taxes which were in operation from 1933 to 1936."

217

-8-

Now, with regard to the first point I think there
is fairly general agreement among fiscal people.
That is the paragraph - this is on page 7.
"The adoption of the income certificate plan would
make it more difficult to determine the amount of
actual public expenditures and the actual tax
burden of the various groups of taxpayers. Only
by the inclusion of all public expenditures in
the budget and by the submission of all public
expenditures to periodic executive and legislative
review can there be any assurance that the proper
allocation of public funds among the many public
uses is approximated. Furthermore, the elimination
of such an important item as this from the budget
would limit the effective use of fiscal policy
as an instrument of economic control."

That last point is intended to relate to the use
of the budget, surpluses and deficits as measures
of control, and by placing this completely outside
of the budget you drop any possibility of using
it for that purpose.
"In the memorandum submitted by the Department of

Agriculture, the view is expressed that 'It is more
appropriate to compare the Certificate Program
with tariff legislation or minimum wage and collective
bargaining legislation than with expenditures under
the Budget. The issue is primarily one of agricultural policy rather than fiscal policy, except
as it may affect other appropriations.
We go on to point out that the certificate plan is
very largely a fiscal problem or a fiscal plan,
that the taxes are collected and revenues are distributed by an agency of government, that it is
not materially different from the old processing
tax plan, that the actual operations to be conducted, although by a special revolving fund, yet
you would have substantially the same characteristics
that you have now and have had previously.

The last paragraph on page 8.

"In the Department of Agriculture's memorandum the

view is expressed that 'under existing circumstances,

218

9-

an increase in direct governmental payments is

'neither practical nor desirable. It is urged

that since Congress is not likely to continue
to make direct appropriations for the benefit
of a particular group, an indirect subsidy should
be provided; that such an indirect subsidy is
already being provided industry. In addition to
what has already been said on this point, it
should be noted that the pursuit of the proposed
policy would logically involve the granting of
indirect subsidies to numerous additional groups."
You could hardly stop logically with agriculture.
Now, the second point regards the merits of the
processing taxes and since they put so much stress
on this, I am wondering if it might be desirable
to read that several pages completely.
"In regard to the second point bearing upon the

merits of processing taxes, it should be noted
that the certificate plan would place the burden
of parity payments on the consumers of the products affected. Underlying this method of financing is the assumption that the existence of low
agricultural prices bestowe an unfair advantage on
consumers, and that such an advantage might properly be recaptured for the benefit of agricultural
producers. It presupposes that the rewards accorded
by the market place to the producers of certain
commodities are not just and require supplementation
to raise them to some specified but variable levels.
"Although it may be agreed that 'the farmer is

entitled to a fair price, that does not dispose
of the question as to what is the fair price.
Even defining it as a price which will give the
producer a fair income leaves undetermined the
essential question of what is fair. Furthermore,
a price that will give a fair income to the
producer is not necessarily a fair price to the
consumer. The consumer ought not be required to
pay more than the price resulting under a sound

organization of agriculture. A sound organization
of agriculture giving fair returns to those engaged in farming would almost certainly afford
lower prices to consumers than 'parity' as now

219

- 10 computed. To impose on the consumers through a

processing tax the burden of giving the farmer
a fair price - whatever that may be found to be may thus result in serious unfairness to consumers.
"Such concepts as parity price and parity income
cannot be accepted without reservation. While
Congress has on several occasions endorsed parity
income and parity price as a legislative objective,
these endorsements have been qualified. The 1933
Agricultural Adjustment Act, for example, instructed

the Secretary of Agriculture to assist farmers to
obtain parity prices and parity incomes 'insofar
as practicable' at the same time that it instructed
him to assist 'consumers to obtain an adequate and
steady supply of such commodities at fair prices.
Actual parity payments to the farmers are to be
made only when, as, and if, and to the extent
that, appropriations are made for that purpose.
Even if the present concept of parity price and
in come be accepted, the fiscal methods of providing
them are subject to further consideration. The
question immediately at hand is whether a tax on
the consumer of certain agricultural commodities

is the desirable method of financing parity pay-

ments to the growers of these commodities.

"The certificate plan would impose a tax on certain
necessities. It would tax the consumption of
wheat, cotton and rice. Experience with the processing taxes under the Agricultural Adjustment
Act of 1933, invalidated in 1936, indicates that
the burden of taxes on these commodities would
fall, in large part, on consumers. Inasmuch as
the consumer expenditures for the products of
these agricultural commodities account for a
much greater proportion of the total expenditures
of individuals and families with small incomes

than of the total expenditures of those with

larger incomes, the burden of the tax would be
regressive. It would bear more heavily on those
with small incomes than on those with larger
incomes.

"The tax would be unusually regressive for it
would be imposed on physical units of an agricultural commodity, without regard to the price
of the product consumed. Unlike a sales tax

220

- 11 which is imposed on the basis of price, the
certificate tax would be imposed on the basis
of weight or volume. Low income consumers pur-

chasing low-priced cotton articles would pay
a higher tax with each dollar spent than higher
income consumers purchasing high-priced cotton

articles.

"It may be that in some cases processors would

find it necessary and practical to transfer some
of the tax burden from their low-priced to their
high-priced products. Under the invalidated
processing taxes cigarettes, for instance, appear
to have borne more than their share of the tobacco
taxes. This type of adjustment, however, is very
uncertain and cannot be predicted as a likely
occurrence in the case of other products.
"The rate of taxation contemplated by the proposed certificate plan would be far heavier than
the rates which in the past usually have been
applied to necessities in the United States. The
general sales taxes imposed by states in no in-

stance exceed 3 percent of the amount of the transaction, and moreover, in many cases, exempt farm
products from taxation.

"The rate of the tax under the proposed certificate

plan would be equal to the difference between
estimated parity prices and the average farm prices
of the particular agricultural commodities affected.
In some instances, the rates of these taxes would
be even higher than those imposed under the invalidated processing taxes. Even on the basis of
United States average farm prices prevailing on
December 15, 1939, the difference between parity
prices and farm prices amounts to 30.8 cents per
bushel of wheat, 6.2 cents per pound of cotton and

31.8 cents per bushel of rough rice. A 6-cent tax
on 10-cent cotton, for instance, would be equal to
60 percent of the farmers' selling price. The imposition of indirect taxes of this magnitude,
superimposed on an already regressive Federalstate-local tax system, would severely affect the

already limited purchasing power of the low-income
families.

"The effects of the certificate plan would be

especially burdensome to those who, just like

221

- 12 wheat, cotton and rice farmers, are receiving

less than 'parity' incomes. There are large

numbers of other persons on farms and in the
cities who have incomes and standards of living

as low as the growers of wheat, cotton and rice.
The whole body of the unemployed and the underemployed laborers in all industries have less
than 'parity' incomes and would be subjected to
a heavy burden on account of the tax.
"In the Department of Agriculture it is recog-

nized that the certificate plan would constitute,
in effect, a tax on consumption. It has been
maintained, however, that the regressive effects
of the tax would be offset by the 'progressive
effects of the expenditures and that the net
result would be 'progressive. Underlying this
position is the assumption that the plan would
benefit a low-income farm group largely at the
expense of a higher-income non-farm group.'

We don't like the words "regressive" and "progressive" in this instance. We would much prefer
a "redistribution downward" instead of the word
"progressive" and a "redistribution upward" instead of the word "regressive", because I think
that is what we really have in mind. When they
say "progressive", they mean that there is a
redistribution of income from the higher-income
groups and when they say "regressive" they mean

that there is a redistribution of income from

lower-income groups to higher, but we are using
their terminology.

"At the outset, it should be noted that this distinction between farm and non-farm population is
not wholly relevant to the issue. The certificate
plan has been designed for the benefit of wheat,
cotton and rice (and possibly some tobacco)
growers only. It probably cannot be employed
successfully, and it is not proposed, for the
benefit of the growers of the many other farm
commodities. In consequence, the plan does not

propose to benefit the entire farm population at
the expense of the entire non-farm population.
It proposes, rather, to benefit wheat, cotton
and rice growers as distinct from all other farm
groups as well as all the non-farm groups.

222

- 13 "There are at present in the United States approxi-

mately 7 million farm families. About 3 million
of these are engaged, to a small or large extent,
in the growing of wheat, cotton and rice. Thus,

even if all wheat, cotton and rice growers cooperated in the AAA production and soil conservation
programs and were eligible for parity payments,
the certificate plan would benefit not more than
3 million farm families, at the expense of another
group consisting of 4 million farm families, more
than 22 million non-farm families, and several

million single individuals.

"Moreover, the plan, if adopted, may not be of

much help to some wheat and cotton growers. That

likelihood is indicated by the fact that a portion

of the wheat and cotton growers produce these

commodities in such small quantities that the
benefits they would receive from their share of
the certificates, if they complied with the farm
program, would be offset largely by their share of
the tax burden as purchasers of wheat, cotton and
rice products.

"The certificate plan is said to have 'progressive'

effects because the average income of the farm
population which would be benefited is lower than
the average income of the non-farm population which
would be taxed. However, a comparison between farm
and non-farm population on the basis of per capita
incomes is subject to misinterpretation. The incomes of the two groups are not comparable. A

dollar of income in a rural area is something en-

tirely different from a dollar of income in an
industrial area. Its purchasing power is different
because the cost of living generally is lower in
rural than in urban areas. For those on farms,

food, housing and clothing, three important elements in the budget of the low-income groups, re-

quire a smaller expenditure than for those in the
cities.
"In comparing the income of the farm and the nonfarm population it is emphasized that a larger

proportion of the farm population falls in the
low-income group than is the case in the non-farm
population. It is pointed out, for instance, that
a considerably larger percentage of the families

223

- 14 on cotton farms have low annual incomes than is

the case with an industrial population. Such

use of percentages, however, does not bring out
some of the important aspects of the low-income

problem. The percentages relate to entirely
different magnitudes. The adoption of the certificate plan would result in the taxation of at
least 5 million non-relief families with incomes
of less than $780, for the benefit of wheat,
cotton and rice growers, only part of whom have
such low incomes. In addition, there were
4,500,000 relief families, of whom 600,000 were
farm families. In other words, it is not evident
that the net effect of the plan would be a distribution of income from higher to low income
groups.

"Moreover, we are here dealing with families whose
incomes range from minus quantities upward. There-

fore, even if, on the average, the families taxed
benefits, the families taxed would still include
a number whose incomes would be lower than the
incomes of many receiving the benefits. In other
words, despite the fact that on the average farm
families have lower incomes than urban families,
the plan would tax some consumers with little or
no income for the benefit of some farmers with
relatively larger incomes. To this extent the
effect of the plan would be the converse of 'pro-

had a higher income than those which received the

gressiveness.

"Finally, it should be noted that, aside from limitations on maximum payments to individual farmers,
the benefits under the certificate plan would be
distributed among farmers approximately in proportion to the present distribution of incomes. Wheat,
cotton and rice growers would benefit in proportion
to their normal production. Therefore, in general,
farmers with large farms, producing large amounts
of wheat, cotton or rice would receive more money
from the plan than small farmers producing smaller

amounts.

"These considerations indicate that (1) the cost
of the plan would be distributed inversely to tax-

paying ability, (2) the benefits of the plan for

224

- 15 these commodities would be apportioned roughly

according to the present distribution of incomes
would be transferred from low income families to
higher income families.

among the growers, and (3) some purchasing power

"At all events, even if it could be agreed that
the certificate plan tax on consumers for the
benefit of producers might have 'progressive
effects, it would still be true that the degree
of such 'progressiveness' would be less than
could be achieved under practically any other
method of taxation."

The third point is that the certificate plan

imposing the processing tax, even if we wanted

a processing tax, gives it a less integrated and
less wrought up way than if it were a processing

tax in the budget itself.

"A processing tax can be administered readily by
the regular tax-collecting agency of the government.

It can be more carefully integrated in technical
details (with respect to definitions of tax base,
and exemptions, deductions and refunding provisions)
than is the case with the certificate plan.
"The effective application of processing taxes requires the imposition of compensatory taxes. Floor
stock taxes are a case in point. Under the invalidated processing taxes provision was made for compensatory floor stock taxes on any article that on
the date the processing tax became effective was
held for sale or other disposition.
"Such compensatory taxes are essential to prevent

undue profiteering. The need for such taxes is
especially present when rate changes are likely to
occur from time to time. Moreover, in those instances where on occasions reductions in tax rates

are likely, provision should also be made for refunds on floor stocks. In the absence of such

provisions, processors and distributors are exposed
to heavy losses merely because of a change in the
tax rate.

225

- 16 "Under the processing tax, the Secretary of
Agriculture was instructed to ascertain whether
'the payment of the processing tax upon any
basic agricultural commodity is causing or will
cause to the processors thereof disadvantages in
competition with competing commodities by reason
of excessive shifts in consumption between such

commodities or products thereof.' If he so found,
he was to proclaim a tax at a rate 'necessary
to prevent such disadvantages in competition on
the first domestic processing of the competing
commodity. The need for this type of compensatory
levy is particularly important in a commodity,
such as cotton, for which important competitive
substitutes are available, such as paper, jute
and rayon. This problem may be more serious in
the case of the industrial uses of cotton.
"Conceivably, a certificate plan of the type pro-

posed could be supplemented by compensatory taxes

within the internal revenue system. Whether such
compensatory taxes are in fact contemplated by
the proponents of the plan has not yet been indicated. It would appear that the imposition and
administration of compensatory taxes as well as
the disposition of the revenues raised would be
less cumbersome as an integral part of processing
taxes than as adjuncts of the certificate plan.
To these should be added the previously discussed

considerations: that if processing taxes were
that they would be less hidden from the public,
and that they are more likely to be currently
scrutinized than the taxes inherent in the certiemployed they would be included in the budget,

ficate plan. "

Now, we don't pretend to have covered all the
points. Many in the original memorandum are not
in here, but those seem to be the ones most at
issue.

H.M.Jr:

I congratulate you gentlemen on doing a beautiful
job.

Blough:

Now, I don't mean to assume that the technical
people from the other departments approve of
everything that is in here and I hope if they
don't approve of things they will have an
opportunity to express their disapproval.

226

- 17 H.M.Jr:
Eccles:

How would you like to proceed, Mr. Eccles?
Well, we have a statement here that is more
or less tentative. I asked Mr. Davis a day
or two ago if he wouldn't come in and advise

with reference to this question, as he had
had
field.so much experience in the agricultural

The thought that we had in mind wasn't to go
into the question as exhaustively as your

staff has here, into all of the technical,

economic and tax implications. We had approached
the thing rather from the thought of making some
kind of a statement to the President and knowing
that he liked these short memoranda and that he and possibly direct or definite recommendations

or alternatives, we had not thought so much of
getting into all of the various economic and
technical arguments which may be back of our
conclusions. I think this memorandum here is
an excellent study and it brings out some very
good points.

of course, when you get into the field of economics
in taxation, you can go on indefinitely and build
up volumes in discussing the various aspects and
will never come to agreements or conclusions.
Now, as I say, we have here somewhat of a brief,
a tentative statement, that is by no means, I

H.M.Jr:
Eccles:
Davis:

would say, a final conclusion. It is five pages.
If you would care to have it done, I think that
this may state rather briefly the present results
of our consideration of this question.
will you read it?
Would you like us to do that? I would like you
to read this, Chester. Will you do that?
I want, in order to avoid a false impression, to
disclaim authorship and give Mr. Garfield the
primary responsibility for it.
"Already a great advance has been made toward

price and income parity for farmers but these
goals have not yet been attained. In 1940, when

227

- 18 -

parity income would be 9 3/4 billion dollars

or more, income from farm marketings may be
about 8 billion and Government payments to

farmers, including 225 million of parity pay-

ments already appropriated, may be close to

3/4 billion, making a total of 8 3/4 billion.

This would be short of income parity by a
billion or more. If parity payments are
dropped, the difference in 1941 would be

larger, unless market developments were favor-

able to farmers. It is our position that an

approach to parity of incomes for farmers is
both equitable and economically desirable.
"Appropriations and certificate plan
"If parity payments are to be maintained or
increased, should they be made out of the
general funds, that is, out of general taxation, or out of special taxes alloted through
the certificate plan? Appropriations from the

general funds presumably would come to some

extent from income and other taxes based on

ability to pay. The cost under the certificate

plan would fall mostly on consumers of products
made from cotton, wheat, and rice, in accordance
with the poundage of these materials in products

bought. A large portion of the cost would be
paid by people with low incomes. It is exceedingly difficult to compare the incomes of farm
and nonfarm groups to determine whether those
receiving the payments (in relatively large

amounts each) are worse off than those who

would make the payments (in relatively small
amounts each, the tax being spread over a large

number of people). But it is clear from the
point of view of income distribution and also
from the point of view of putting idle funds

to work that making payments out of the general
funds of the Treasury would be better than making
them out of the proposed consumer taxes.

"There is, moreover, a fundamental objection to
making, in effect, such large appropriations without the annual review accorded those for practically all other purposes; in this connection
it should be noted that the amount of taxes under
the certificate plan would automatically increase

228

- 19 -

if prices received declined relative to prices
paid (and vice versa).
"Another important argument for appropriations
from the general funds rather than the special
taxes proposed is that farmers really can not
afford to lose more of their markets. Domestic
cotton consumption would probably be curtailed

as a result of a 6 cent tax - a study of the

effects of the processing tax by the Bureau
of Agricultural Economics would suggest a loss
of perhaps half a million bales annually. This
total might be reduced by distribution of cotton
goods through extension of the Food Stamp Plan
but in many particular cases competitive materials
certainly would be given a great advantage by an
increase of perhaps one-third in the cost of the
highest grades of cotton and two-thirds for the
lowest grades. A decrease in consumption would
lower production and have an unfavorable effect
on producers, particularly farm laborers, who
in any event would be benefited only indirectly.
The effect of the tax on consumption might be
lessened if the certificate plan were revised
to bear less heavily on the low-value uses of
cotton, and more heavily on high-value products
where the cost of the raw material is small

relative to the price of the finished goods
(lawn, lace, and broadcloth fabrics, for example,
as against mattresses or overalls).
"If the certificate plan is adopted, demand for
protection from competing domestic materials
would probably take form similar to the compensating taxes under the A.A.A., which were
very troublesome, and extended almost endlessly.
Cotton manufacturers and growers asked for compensatory taxes on silk, rayon, and paper; wheat

millers and growers for taxes on corn, rye, and
the imported starches. Devices of this sort
would run counter to the efforts of various
agencies to eliminate restraints on domestic
trade. They would not be involved if funds
were appropriated direct from the Treasury.
"The principal argument advanced for the certi-

ficate plan is that this year and every other

229

- 20 -

year it will provide larger payments than can
be obtained any other way and make possible
the continuation of effective measures to control production and supplies in the interest
of consumers as well as of producers. Consumers, it is urged, would probably not begrudge the producer his parity price. Also,
once the certificate plan was adopted, funds
would be made available automatically each
year; how this would work out actually is
uncertain - relating payments to specific
taxes might make them a target in an election
year even if incomes are higher than in other
recent years.

"Fixed price plans and certificate plan
"It is understood that the suggestion of the
certificate plan has been made partly to meet

a demand for a system of fixed or guaranteed
parity prices on the domestically-consumed
portion of staple crops. The certificate plan
would be preferable to a system of fixed prices
since while the effect on the consumer would
be approximately the same the certificate plan
would channel the benefit to cooperating producers, thus supporting the broad adjustment
and ever-normal granary program.
"Summary

"To summarize, it is our judgment that efforts
to establish a better relationship between the

income of farmers and of others should continue,

particularly if it can be done in a way that

would contribute to the effectiveness of the
broader farm program. Our first preference is
for appropriations financed by taxes derived in
accordance with ability to pay. Our next choice

would be a combination of appropriations and the

certificate plan, with appropriations sufficient
to reduce materially the amount of the taxes under
the certificate plan and sufficient to provide
payments for some other groups not covered by the
certificate program. If, however, the choice is
between discontinuance of parity payments and

possible consequent dislocation of the farm
program on the one hand, and the certificate

230

- 21 plan on the other, or between a system of
fixed or guaranteed prices and the certificate plan, then the certificate plan, with
certain revisions, would be favored.

"In thinking about revision the following

questions might be considered.

"(1) How can substitution of other materials,
notably for cotton, be prevented? Even if
new outlets are gained by extension of the
Food Stamp Plan it would be unfortunate for
cotton growers to lose markets narrowly held
with current price relationships.
"(2) What provision can be made for integrating
the certificate program with the parity payment

program in 1940; and subsequently for continuing
parity payments to corn producers, who are now

receiving 50 to 60 million dollars a year of

such payments?

"(3) If many other nonmilitary appropriations
are actually decreased this year, should parity
payments to cotton, wheat, and rice growers be
increased as much as would be necessary to bring

the income of these groups all the way to parity?
(The amount to be collected for these groups
under the plan as outlined would be around 400
or 500 million dollars as compared with average
parity payments to them of about 150 million
dollars on the past two crops.)"

Eccles:

Thank you. We would be glad to furnish some

H.M.Jr:

Yes.

Eccles:

It seems to me that we are together; that this
proposal is not burdened on consumption; that it
is more regressive than progressive; that it is
not related at all to ability to pay; secondly,
that as I understand your position here, it is
undesirable to have an operation of this sort

copies of this if you would like to have them.

outside of the budget. It isn't subject to

annual consideration and review. It seems to me

that we also agree that this proposal of theirs
does not cover the entire field of agriculture

but only a portion of it and that it might, and

231

- 22 -

likely would, result in a reduction of the consumption, particularly in the field of cotton
and the bringing in of substitutes.
Now, we go beyond the point that you do, I think,

and that is to the extent of not just throwing

this program out, because of these factors that

both you have mentioned and we have mentioned

here, but we recognize what we consider the alternative, that we have recognized some alternative
should be provided.

Mr. Davis is in touch with the farm leaders, I
think more than anyone else connected with our
organization, and I think he agrees with Secretary
Wallace in feeling that there is a great danger
in attempting to get a guarantee of prices and
of course it has been the objective of nearly
all forms of organizations unless they could get
some alternative. The need of exercising that
control over the agricultural production is, I
think, pretty well recognized by everyone and this
would tie into the soil conservation - not the
farm certificate plan, but some parity payment
plan would tie into the conservation program and
would strengthen the production control, so that
we got around to the point where as a practical
matter the farmer, we feel, is entitled to some
consideration. That isn't just these two types
of farmers, cotton and wheat and rice. Corn is
a big factor in this and has been taken care of
in the past but is not covered under the certificate plan and we would favor, as a first choice,
some benefit, not necessarily a parity payment.
I recognize there are factors that have been
brought out here that might not warrant any such
appropriation or taxes as to give parity payment,
but we feel there should be some appropriations
made available for some payment recognizing the

parity principle and that as a first choice.
As a second choice, and I will say it as not a
close second, as far as I am concerned, that
possibly a modified certificate plan to cover
certain articles and supplemented with a tax

program to take care of corn and some other

products. In other words, if you are going to

232

- 23 -

have - if it is necessary to have a taxation of
this sort, it ought to be just as small as possible. If you are going to have it at all, we
would like to see it reduced to the very minimum
and as much of the taxes come out of the general
revenues, either through some new taxes to be

levied or - we don't go into that aspect at all.
It would seem, Mr. Secretary, that we are in
agreement on the first two items. As to whether
or not you want to go beyond that, you haven't
indicated in your memorandum at all whether you
want to recognize any alternative program. We
have been down to the point of recognizing that
there should be alternatives and you haven't,
so we are in agreement as far as we have gone.
Wouldn't you say that was apparent, Chester?

Davis:

Well, with certain reservations. I would like

Eccles:

Dr. Blough read there.
What I meant was in reference to the two general

Davis:

Eccles:

to comment at an appropriate time on the memorandum

memoranda.

I don't think there is any question.
We are against this principle of taxation and
that it should not be - any form of benefit should
not be outside of the budget so that it has the
benefit of the annual review and we have gone to

the point of suggesting some alternatives. I

would like Mr. Davis to comment.
Davis:

I have one or two thoughts, Mr. Secretary, on
hearing the Treasury's memorandum. In one sense
it seemed to me that in the broader picture and

its relation to farm legislation it is not fully
realistic. That is, there will be a program

which is aimed to increase and support farm prices,
no matter what administration may be in power,
continuing down through the years, in my judgment.

I believe that same thing is true of all the
countries that have a capitalistic or price
economy. I think those programs are in effect
and they will be in effect there as well as

here.

233

- 24 -

From the agricultural standpoint, therefore,
the question becomes one of what is the most
satisfactory form for this support to take.
The effect on the consumer of any effective
plan to increase or support farm prices at a
level above which they otherwise would hold
is substantially the same as the effect of
the certificate plan, as has been pointed out
in the Treasury's memorandum. That is, the
effect of any successful program would be the
same as this program, the incident of tax
would be identical in both cases.
The certificate plan has certain advantages
over other alternative plans to increase and
support farm prices that might be suggested
and it also has some disadvantages, as your
memorandum points out.

Now, as to the question of parity as a standard,
the fact is, of course, that it is the principle
underlying the objectives set forth in the present
law, whether it is the correct standard or not,
that does happen to be the standard laid down for
the guidance of the Secretary of Agriculture at
the present time.

H.M.Jr:

Seventy-five percent?

Davis:

No, that was only in the appropriation item of
225 million, Mr. Secretary.
Well, Mr. Wallace told me last Friday at Cabinet
that he considered it 75 percent.

H.M.Jr:
Davis:

Seventy-five percent only applies to the distribution of 225 million dollars appropriated on
June 30, 1939. It was written in as a rider to
the amendent to the Agricultural Appropriation

Bill at that time and is not in the main Agricultural Adjustment Act. That is my interpretation.

H.M.Jr:

If you don't mind, you are getting way beyond All

anything that I want to take a position on.
I want to take - I don't want to get into a
discussion of whether agriculture should or should
not have parity.

234

- 25 Davis:

I think your memorandum has done so, Mr. Secretary.

Blough:

I raised that as one of the questions.

Davis:

And I addressed my remarks to that, because

H.M.Jr:

Well, if we are going to use this - if you don't
mind, I will interrupt you. I just want to say
where I stand and maybe it will save time. I
very definitely don't want to get into a discussion of whether agriculture should or should
not have parity payments. All I would like to my own advice to the President is, is a certificate
plan good or bad as a method.

Davis:

I would not have addressed myself to that if your

memorandum had not done so, Mr. Secretary.

H.M.Jr:

Go ahead, will you?

Davis:

I have completed.

H.M.Jr:

No, I am sorry.

Davis:

That is all right, I have said all I wished to say.
That is quite all right. I hope I haven't taken
too much time.

H.M.Jr:

I just meant I wasn't going to go along with my
own staff beyond whether the certificate plan was
good or bad.

Davis:

I understood your endorsement of this as indicating

H.M.Jr:

you were, and I was raising that point of view.
I think you are right.

Davis:

That was the only point of my discussion.

H.M.Jr:

I think you are right. Talking just for the
Treasury, I don't want to go beyond the tax field,
that is all. I don't want to get into an agricultural program.

Eccles:

In other words, you don't want to in any way pro-

pose any alternative, because I don't - I feel

a little different in that I don't want to point

235

- 26 -

out all the objections to the certificate plan,
of which there are many, and then say that against
it, unless I suggest alternatives, because if
there are no alternatives, if it is a question
of nothing or the certificate plan, a modified
certificate plan, we would say, then I would be
for a modified certificate plan as against not
considering giving any further consideration to
the farm problem. I think if that is the case,
we will open up some other very undesirable
developments or features such as an attempt to

fix prices, guarantee prices, so that I - I started
to say in the beginning, I agree with you, as
far as you go, but I would just go one step further and say that I am only for some modified
certificate plan in case it is that or nothing.
I think there are other alternatives that are
very much better for the economy as a whole.

H.M.Jr:

Well, let me ask Mr. Delano - he has been very

Delano:

Mr. Secretary, I am very much impressed with both

patient with all of us - how he feels about this.
these papers. I don't know that I have any - I

know I haven't any right to commit our group to
a decision on this thing. In fact, I am only
authorized to attend this meeting as an observer.
I asked one of the brilliant lawyers in the employ
of the government what the duties of an observer
were and he told me that an observer could make

observations. That is all I know, and I know that
I don't know the answers to these questions.

Personally, I think that while I see the position
of the Treasury, that if it sees a plan suggested
that is going to affect the Treasury in a bad way,
they have a right to condemn that plan, but as
citizens of the United States, I think we are all
interested in trying to help solve this solution
of this problem.

I am old enough to remember the time when the

farmers represented 75 percent of the population.
over them so that they had to pay more for everything that they bought and sell in a wide open
market without any protection. Now, the farmers
are only 25 percent of the population and they

They allowed the tariff fellows to put it all

236

- 27 -

certainly are going to hell in a hack unless
there is a guardian, that is my personal
opinion.

Now, my colleagues might not agree with that.

As I say, I haven't any right to more than
make an observation.

H.M.Jr:
Delano:

I am surprised that you let a couple of lawyers

hobble you.

I only asked one. If I had asked two, I wouldn't

know where I was.

I think every argument that has been made against

this certificate plan could be made with even
greater force about the tariff and I am impressed
with the point, is the tariff a necessity or is
it a disease? Two wrongs don't make a right.
Just because we have got the tariff doesn't
mean that we ought to have the same kind of a

wrong to help the farmer. Yet we all know that
we are laced up with this tariff and have been
for 125 years and we are not going to get rid
of it. Even efforts at ameliorating the conditions don't go very far, but I don't know any
economist that has ever figured out how much
more the tariff is costing the people of the
United States. It is one of those delightfully
indirect methods of effecting business that when I was in - I went to the Near East in '26
and I saw steel rails sold on the dock for $17
a ton when they were selling them in this country

for $45 at the mill. Part of that is due to
tariff, part of it is due to selling stock for

H.M.Jr:

whatever they can get for it.
Would you be willing to do this, if we don't get
any further along than where we are (speaking to
Mr. Currie), let each of these four agencies
prepare a memorandum. I will try to keep ours
down to two or three pages. Then we will give
it to you and you can summarize it for the President. If we are in agreement, you can say the
four agencies agree on this but from there on
they are not in agreement. We will have the
supporting memorandum but I will summarize it

237

- 28 -

and we will simply take the position, does the
Treasury think the certificate plan is good or
bad, and we will say we think it is bad and why.
We won't go beyond that. But if each person
will give you a summation of this, and then you
take it and just make a factual summary for the
President and you can say that we are in agreement on this and on this we are not.

Eccles:

I will be glad to do it, Mr. Secretary.
Don't you think that is the best way?
I think that is an excellent way to get at it.

H.M.Jr:

Would you be willing to do that?

Currie:

I will be very glad to.

H.M.Jr:

I would like to make this suggestion, that as much
as possible of this should be sent to the Chairman

Currie:
H.M.Jr:

of the Ways and Means Committee of the House and

Senate. If he wants to, he can just forward this
stuff to them, but I think it would be unfortunate
after all this work has been done if these two
committees don't get the benefit of it and they
can decide what they want.

H.M.Jr:

(Mr. Currie left the conference)
He had to go and I just thought - I mean, there
is an awful lot of feeling on this thing and I
am thinking this would be fair to everybody,
wouldn't it?

Eccles:

It is entirely fair to me. I don't see how any-

body could object to that. There has been, of
course, a good deal of publicity and I feel somewhat like you do, that because of one side of the
thing being presented publicly I have said absolutely nothing on it and I know you have said
nothing. I would hope that what is given to the
President with the supporting data would go to
the people in Congress that are considering this
so that all sides of the question can be given
the free discussion and the widest publicity,
because I am put in a position and I think you

238

- 29 -

are too, and I don't like it very well, of

being against the farm interests, against
doing something for the farmer, when as a
matter of fact I am opposed to this method,
this processing tax, as being another consumer tax where we already have excessive

consumer taxes, and I don't object to being
put in a position of being opposed to this
but having it interpreted as being against
the farmer and failing to recognize the farm
problem and the farm interest is not a very
H.M.Jr:

satisfactory light to be put in.
Is this all right with the budget, to do it

Blanford:

Mr. Secretary, I haven't entered into the dis-

this way?

cussion because my immersion in the subject
has been rather recent and Harold Smith has
represented us at our two previous meetings.

Unfortunately, he couldn't be here today. I
think I should point out that the subject is
currently before the Bureau, independent of
its participation in this committee, in the
form of a report, proposed report by the Secretary of Agriculture on a pending bill and we
have the task of determining whether or not
that is in accord with the policy and to that
end all of this material - and I hope I may
have a copy of the other memoranda - is very
helpful, and we are proceeding with what
material we can get to move into the subject

on the basis of clearing it with the President.
I think the consideration of it will inevitably
move some realities, that this particular budget
omits a couple of hundred million dollars of
parity appropriation, although it does include,
I think, 170 million dollars of. expenditures
for previous parity appropriation, and we must
face some of that picture of present statutory
intent and the possibilities of demands that
the parity picture be met and of course in that
consideration I believe the Bureau will be very
much impressed with some points made in this
memorandum with respect to a decentralization

of our fiscal control. I think that is a dis-

turbing prospect from the viewpoint of programming the federal taxes and expenditures, but

239

- 30 -

I am inclined to think that we are going to
be faced with the suggestion of an alternative,

other ways possibly of meeting the Congressional
intent.

H.M.Jr:

Well, I have got Phil Young sort of acting as

secretary of the group. If you will send it
to him, he will forward the memoranda immediately
to Mr. Currie and we will be glad to - I will
see that he furnishes each man with a copy of
everything that goes to Currie, whatever goes
to Currie.

Eccles:

That is, he would furnish other members of the

H.M.Jr:

Everybody else.

Eccles:
H.M.Jr:
Eccles:

group

....a copy of everybody else's memorandum as well

as furnishing it to Currie?
That is right.
This is the only one we have. of course, you
understand that it isn't final by any means. It
is purely a tentative memorandum. In the light
of the discussion this morning, I think there

may be some modifications made and maybe even
a change in approach and certainly a memorandum

to go to the White House would have to be shorter
than this memorandum.

H.M.Jr:

Today is Wednesday. If they could get this to
Mr. Young by Friday, we could get it to Mr. Currie
the same day and maybe he could get it to the
President on Monday.

Eccles:

Let's fix Monday as a deadline, anyway.

H.M.Jr:

Friday is the deadline.

Eccles:

I guess we have done enough preliminary work

Blanford:

that we could do it by Friday.
We have sort of a special status on this subject,
I think.

240

- 31 Davis:

Marriner asked if I thought we could get it done,

H.M.Jr:

We can. Let's try it and you have got to ride

and I thought surely we could.

herd on these boys (speaking to Mr. Young).

Eccles:

Do you say we have special status on this plan?

Blanford:

I think we have a peculiar status on this
particular subject due to the fact that the

whole thing may be before the Bureau of the
Budget.

Bell:

It is before you now in that form, isn't it?

It seems to me what you say ought to be coordinated with what Currie is going to say on
this whole program.

Elanford:

What we get together would be on the basis of

H.M.Jr:

Well, that would be all the more reason to get
it to you sooner.

clearing it with the President. It might be an
analysis of the material.

Thank you all very much.

COPY

7RB statement

241

January 10, 1940

Current and parity incomes for farmers
Already a great advance has been made toward price

and income parity for farmers but these goals have not yet
been attained. In 1940, when parity income would be 9 3/4
billion dollars or more, income from farm marketings may be
about to billion and Government payments to farmers, including

225 million of parity payments already appropriated, may be

close to 3/4 billion, making a total of 8 3/4 billion. This
would be short of income parity by a billion or more. If
parity payments are dropped, the difference in 1941 would be
larger, unless market developments were favorable to farmers.

It is our position that an approach to parity of incomes for
farmers is both equitable and economically desirable.
Appropriations and certificate plan

If parity payments are to be maintained or increased,
should they be made out of the general funds, that is, out of
general taxation, or out of special taxes alloted through the
certificate plan? Appropriations from the general funds presumably would come to some extent from income and other taxes

based on ability to pay. The cost under the certificate plan
would fall mostly on consumers of products made from cotton,

wheat, and rice, in accordance with the poundage of these

242

-2materials in products bought. A large portion of the cost
would be paid by people with low incomes. It is exceedingly
difficult to compare the incomes of farm and nonfarm groups
to determine whether those receiving the payments (in relatively
large amounts each) are worse off than those who would make the
payments (in relatively small amounts each, the tax being spread

over a large number of people). But it is clear from the point
of view of income distribution and also from the point of view
of putting idle funds to work that making payments out of the
general funds of the Treasury would be better than making them
out of the proposed consumer taxes.
There 18, moreover, a fundamental objection to making,

in effect, such large appropriations without the annual review
accorded those for practically all other purposes; in this connection it should be noted that the amount of taxes under the
certificate plan would automatically increase if prices received
declined relative to prices paid (and vice versa).
Another important argument for appropriations from

the general funds rather than the special taxes proposed is that
farmers really can not afford to lose more of their markets.
Domestic cotton consumption would probably be curtailed as a

result of a 6 cent tax--A study of the effects of the processing
tax by the Bureau of Agricultural Economics would suggest a

loss of perhaps half a million bales annually. This total

243

-3might be reduced by distribution of cotton goods through extension of the Food Stamp Plan but in many particular cases
competitive materials certainly would be given a great
advantage by an increase of perhaps one-third in the cost
of the highest grades of cotton and two-thirds for the lowest
grades. A decrease in consumption would lower production and

have an unfavorable effect on producers, particularly farm
laborers, who in any event would be benefited only indirectly.
The effect of the tax on consumption might be lessened if the
certificate plan were revised to bear less heavily on the lowvalue uses of cotton, and more heavily on high-value products

where the cost of the raw material is small relative to the
price of the finished goods (lawn, lace, and broadcloth fabrics,
for example, as against mattresses or overalls).
If the certificate plan is adopted, demand for
protection from competing domestic materials would probably

take form similar to the compensating taxes under the A.A.A.,
which were very troublesome, and extended almost endlessly.
Cotton manufacturers and growers asked for compensatory taxes

on silk, rayon, and paper; wheat millers and growers for taxes
on corn, rye, and the imported starches. Devices of this sort
would run counter to the efforts of various agencies to
eliminate restraints on domestic trade. They would not be
involved 1f funds were appropriated direct from the Treasury.

244

-4The principal argument Advanced for the certificate

plan is that this year and every other year it will provide
larger payments than can be obtained any other way and make

possible the continuation of effective measures to control
production and supplies in the interest of consumers as well
as of producers. Consumers, it is urged, would probably not
begrudge the producer his parity price. Also, once the certificate plan was adopted, funds would be made available
automatically each year; how this would work out actually is
undertain--relating payments to specific taxes might make them
a target in an election year even 1f incomes are higher than
in other recent years.
Fixed price plans and certificate plan

It is understood that the suggestion of the certificate plan has been made partly to meet a demand for a system

of fixed or guaranteed parity prices on the domesticallyconsumed portion of staple crops. The certificate plan would
be preferable to a system of fixed prices since while the effect
on the consumer would be approximately the same the certificate
plan would channel the benefit to cooperating producers, thus
supporting the broad adjustment and ever-normal granary
program.

245

-5Summary

To summarize, it is our judgment that efforts to
establish a better relationship between the income of farmers
and of others should continue, particularly if it can be done
in a way that would contribute to the effectiveness of the
broader farm program. Our first preference 1s for appropriations financed by taxes derived in accordance with ability
to pay. Our next choice would be a combination of appropriations

and the certificate plan, with appropriations sufficient to
reduce materially the amount of the taxes under the certificate
plan and sufficient to provide payments for sciee other groups

not covered by the certificate program. If, however, the
choice is between discontinuance of parity payments and possible
consequent dislocation of the farm program on the one hand, and

the certificate plan on the other, or between a system of fixed
or guaranteed prices and the certificate plan, then the certificate plan, with certain revisions, would be favored.
In thinking about revision the following questions
might be considered.

(1) How can substitution of other materials, notably for
cotton, be prevented? Even if new outlets are gained by extension of the Food Stamp Plan it would be unfortunate for cotton
growers to lose markets narrowly held with current price
relationships.

246

-6(2) What provision can be made for integrating the
certificate program with the parity payment program in 1940;
and subsequently for continuing parity payments to corn
producers, who are now receiving 50 to 60 million dollars
a year of such payments?

(3) If many other nonmilitary appropriations are actually
decreased this year, should parity payments to cotton, wheat,
and rice growers be increased as much as would be necessary to

bring the income of these groups all the way to parity?
(The amount to be collected for these groups under the plan
as outlined would be around 400 or 500 million dollars as
compared with average parity payments to them of about 150

million dollars on the past two crops.)

247

January 10, 1940

General Watson called me at a quarter of five
to say that whoever he sent up to Buffalo to see the
Curtiss-Wright had just returned and said that they
were perfectly willing to give the French 25 of the
P-40's that they had on order for the Army, but that
the French were insisting on having a plane that had
four machine guns instead of two and a different kind
of voltage.

I happened to step out of my office and ran
into Purvis and Bloch-Laine and gave them this message and they both agreed that of course the French
would take the United States Army model and if I did
not hear from them again, they would consider the
thing settled.

248

January 10, 1940.
9:12 a.m.
H.M.Jr:
Captain

Hello.

Collins:

Good morning, Mr. Secretary.

H.M.Jr:
C:

Hello Collins.
Yes, sir.

H.M.Jr:

Collins, the Finnish Minister made a statement to

C:

H.M.Jr:

me last night, I'd like you to check. He said that
they had on order - about to place on order with the
Remington
Arms for fifty million rounds of
ammunition.
Yes, sir.

At a cost of a little over two million dollars, and

he got instructions from his Government to cancel

it because he didn't have the money to pay for it.
What I want to know is, did he - was there such an
order with Remington Arms or not.

C:

Well I know this, they have in there for clearance
some rifle ammunition and I think that was cleared
to them.

H.M.Jr:

Yes. Well take - take a look at it, see?

C:

Yes, sir, I will.

H.M.Jr:

Now the other thing, last night, Gordon Rentschler
called me up and you know he has one brother who
is in the machine tool business.

C:

Yes, sir, Fred.

H.M.Jr:

Yes, and another brother who's with Pratt & Whitney.

0:

Yes, sir.

H.M.Jr:

And he said - Ward is that his name?

C:

Ward.

H.M.Jr:

Ward of Pratt & Whitney.

C:

He's President of Pratt & Whitney.

H.M.Jr:

Was spending the evening with him last night and
he said that he's getting him to see whether

249

-2he can't help solve this thing, that he knew all

about Sloan and he said he might be able to help
Beaufort, Pratt & Whitney on getting him to use
sub-contractors and also with -

C:

Packard?

H.M.Jr:

No, with the machine tool people, see?

C:

Yes, sir.

H.M.Jr:

So I told him that I was very much in the background
on this thing but he asked could he see me, so he

may be down Saturday or Sunday.
C:

H.M.Jr:
C:

H.M.Jr:

Yes, sir.

And if he is I'll have you sit in.
I'd like to.
But I've worked with Rentschler before. He's a
driving power.

C:

Yes I know that, but he's driving for the National
City, isn't he?

H.M.Jr:

Oh sure.

C:

All the time.

H.M.Jr:
0:

Oh sure. That's right.
I know - I know his brother awfully well.

H.M.Jr:

Yes, but -

C:

Fred, the one you know that put Pratt & Whitney
together.

H.M.Jr:

Yes. Somebody is going to have to crack this thing.

C:

Oh I think so. Well I think maybe we'll get a crack

H.M.Jr:

on it Thursday.
Well then he knew all about that too, and so I want to
know what he's doing and I think the best way is to

let him tell me.

C:

That's right.

250

-3H.M.Jr:
C:

Now Mr. Purvis 1s coming in at three.
Yes, sir.

H.M.Jr:

I'd like you here.

C:

I'll be there.

H.M.Jr:

But he's into this thing up to his neck and the
interesting thing was he said "If you're going to
do something", he said, "I'm about to come to the
conclusion the only thing to do is for the Armies
and Navies to give up part of their production.
II

C:

How?

H.M.Jr:

What?

C:

Well that's all right then. That would indicate
some other conclusion that you reach.

H.M.Jr:

Yes.

C:

Certainly. I think that's the answer.

H.M.Jr:

C:

H.M.Jr:
C:

H.M.Jr:

But he said - I said, "What about this machine tool
business". He said, "I think we can do something
about that", and so I again told him, please not to if he's coming down, not to tell anybody.
Yes, sir.
But we'll see.

All right sir.
But evidently there are a lot of people - and 80 I
put it this way, I said, "I can't believe that
American industry is going to let this challenge
go by the Board.

C:

That touched him in a light spot too.

H.M.Jr:

What?

C:

H.M.Jr:

That touched him in the right spot.
And I said here's the challenge, it looks to me,

I said, "I'm very blue about it, it looks to me
as though American industry is just going to fall
down".

4-

251

He
said,started".
"Don't say that", he said, "We're just
getting
C:

H.M.Jr:
C:

(laughs)
Well that was very satisfactory,
Mr.
Secretary.
Sure.
Ohpocketbook.
all of these fellows are working for
their own

Oh, of course, can't - I don't understand it, but
when you're in the final analysis I'd had said,
now he had a grand story also without
as a matter of fact.
Concerning Packard.

H.M.Jr:

Yes.

C:

I'd like to know how much money he has in there.

H.M.Jr:

Who?

C:

Rentschler.

H.M.Jr:

Rentschler?

C:

Gordon, yes.

H.M.Jr:

Personally you mean?

C:

No, I mean through his bank.

H.M.Jr:

Oh!

C:

And as a matter of fact Ward told me that this man,
who was running around here with our friends on

H.M.Jr:

the subject of Packard, very definitely told him
that it was an idea of his own, that it hadn't
been acted upon by their Board, as a matter of fact,
only one of the officers of the Company knew of
it, said to go through with it would require the
construction of additional plans.
I don't know the Packard story, what's that?

C:

Well this man was over in New York.

H.M.Jr:

What man?

C:

A man named Pratt, as I remember it, and he was

-5- -

252

- frankly while Ward's impression was that he was

free lancing there. He was just trying to sell

an idea, and Ward gets the story second hand from
a man that, and I'd say second hand, I presume it
came through Rentschler, that they might be in a

position to do something. Well the story is this,
that they can't do anything at all with the present
plan, not even the four walls are going to help it.
It will be an additional plant built immediately
adjacent to the existing plant and they wanted to
probably try to get a license.
H.M.Jr: I see.
C:

To build somebody else's motors. Well of course that's
one
Gordon Rentschler would never go
for inthing
the that
world.

H.M.Jr:
0:

No.

Because they're not - this thing is going to be
bad enough as it is when the show's over and they're
certainly not going to have those people there
cutting their throats in competition with
themselves.

H.M.Jr: No.
C:

And that that wouldn't do us any good if we're going

to go into a deal of that sort you might as well
put the plant right in Hartford.

H.M.Jr: Yes, we,, let's see what happens and what happens
on your meeting tomorrow.

C:

Yes, sir.

H.M.Jr: O.K.
C:

Oh that, look sir, on that meeting tomorrow I'm
on the same basis as before.

H.M.Jr: What's that?
C:

Just Mr. Collins himself, with these people, or
do you think I should have the others in. I'm
afraid I might frighten my boy friends from the
North if I bring anybody else into that.

H.M.Jr: Well -

253

-6C:

At this stage, and they're still on an informal

H.M.Jr:

Well I - you'll have to play your own hunch on that.

C:

All right I'll do that sir, I won't bother you
with it.

H.M.Jr:

Right.

C:

All right sir.

H.M.Jr:

Thank you.

C:

Goodbye.

basis.

254

January 10, 1940.

11:55 a.m.
H.M.Jr:

Hello.

Operator:

Captain Collins. Go ahead.

H.M.Jr:
Captain

Hello.

Collins:

Mr. Secretary.

H.M.Jr:

Talking.

C:

I checked back - the fifty million -he was wrong the fifty million rounds the contract is all ready

for signature, has been approved, arrangements made
and went to New York last night.
H.M.Jr:

Yes.

C:

The
ten million was Remington however, is open to
discussion.

H.M.Jr:

Oh!

C:

There's some hitch.

H.M.Jr:

The fifty million rounce. Of what was that?

C:

That was, that part - that seven point six two,
rifle ammunition.

H.M.Jr:

Where were they buying that?

C:

Winchester.

H.M.Jr:

That vent through.

C:

H.M.Jr:
C:

H.M.Jr:
C:

Yes, sir.
Now what's the one that didn't go through?
The ten million Remington.
I see. Was that on account of the money?

No they don't know. They said it - from what I
got, it was not a case of that, it was a case of the
terms.

H.M.Jr:
C:

I see.

Now I don't think it was the lack of funds, I think
it was probably the price.

255

-2H.M.Jr:

Right.

C:

Holding it up.

H.M.Jr:

Thank you.

C:

You're entirely welcome sir.

January 10, 1940.
9:30 a.m.

GROUP MEETING

Present:

Mr. Bell

Mr. Gaston

Mr. Cotton

Mr. Foley

Mr. Sullivan
Mr. Haas
Mr. Thompson

Mr. Harris

Mr. Cochran
Mr. Schwarz
Mr. White

Mrs. Klotz

H.M.Jr:

Harry, you are interested in China. I
don't want this to go out of the room.
It is a very interesting map. If
anybody else is interested, look at it
in the room here.

Today is going to be Finland day. Here
is the situation. I don't want it
talked outside of the room. The President
asked Dan - asked me, rather, to see

Congressman Doughton and Ed Taylor, Chair-

man of the Committee on Appropriations to

find out what they are going to do on the
Hill and let them make up their own minds.

It is kind of a vague instruction. I

understand that they are waiting on the Hill
to get a word, so Dan and I are going to try

to have lunch today - we are seeing Doughton.
We haven't been able to reach Ed Taylor yet
and I am convinced a hundred percent the thing

that is holding the thing up is the State

Department, that they don't want anything to
go through the Ways and Means other than

trade treaties and unless the President calls
me off, I think the plan is going to originate
on the Hill and we will give them a good draft.
It is, I think, a straight fifty million
dollar loan and then cancel what they owe us.
I don't mind saying I don't know whether it is
neutral or unneutral, but I don't know where
we could spend fifty million dollars to better
advantage than to give it to the Finns to
fight our battle to keep these fellows from
getting to the Atlantic, because once they
get to the Atlantic, God help England and then
we are in the soup. Then he talked about your

256

-2two Navies and your hundred million dollar
battleships and the Finns will get through
to the Atlantic - I am checking up whether

he told me the truth or not last night.
If the Finns had an order with Remington
Arms for ammunition for fifty million
rounds, a little over two million dollars,
and he hasn't even got two million dollars
to pay it.

White:

Who is the he?

H.M.Jr:

The Finnish Minister.

White:

They have got money here.

H.M.Jr:

Where?

White:

They did have it with the Federal Reserve
Bank.

H.M.Jr:

I am checking with the Remington Arms.

Your Export-Import loan was let out by

a half million dollars.

Cotton:

There has been a delay, apparently, on the
Finns giving a guarantee.

H.M.Jr:

Will you go to town on that end? Find out.

Cotton:

All right.

H.M.Jr:

Find out whether the trouble is with the
Finns or with us.

Cotton:

They have been slow in giving the guarantee,

H.M.Jr:

What kind of a guarantee and all the rest

is all.

Cotton:

of it, let's find out, will you?
All right.

H.M.Jr:

Anybody disagree with me?

White:

I don't fully disagree with you, but I would
like to modify it.

Gaston:

You didn't say damn yet.

White:

I take it that was a request you asked, wasn't

it? I think that it certainly ought to be

257

258
3-

accompanied by a loan to China for several

reasons. I think there ought to be two
together. If you pick on that, it raises
a host of questions, it seems to me, that
are difficult to answer, whereas if you
put it together with somewhat similar loans
to China,basis.
why it puts the thing on a very
different

H.M.Jr:

Well, unfortunately the Chinese Ambassador
has no sex appeal.

White:

I didn't know you were susceptible to that
sort of thing.

H.M.Jr:

Well, the Congress 1s, that is the thing.
It seems to me that you might -Harry, I said exactly what you are saying
at Cabinet and got sat on, exactly what you
are saying and I got sat on. I raised the
question, why not do something for China,
and the President of the United States
answered, "You are quite right but if you

White:

H.M.Jr:

try to put that on you will kill the loan
to Finland." I raised it last Friday. I

raised exactly the same thing and I got
sat on, just the way you are now only
gentler.

Cotton:

H.M.Jr:

Will the loan be in the discretion of the

President or will it be done by Congress?
I don't know.
Dan, answer that.

Cotton:

I merely asked that because it would seem
they would want the French and the British

to kick in.

Bell:

I don't get the point.

Cotton:

One would hope that it would be left somewhat to the discretion of the Executive,
it seems to me, SO that he could see what
France and Great Britian were doing and

wouldn't want to go out on a limb if they
were going to let Finland down.

259

-4Bell:

I had in mind drafting a Bill authorizing the
Secretary of the Treasury, with the approval
of the President, to loan them this money
and cancel the obligations we hold under the

present agreement and appropriating money at

the same time. I don't think you ought to
wait for an appropriation if you are going
to do something.

Sullivan:

Is the cancellation going to be in the same

Bell:

Yes.

Cochran:

It wouldn't refund the past payments, just

Bell:

Yes.

Sullivan:

I think you would avoid some question if you
didn't cancel the other loan.

Act that would authorize the new loan?

cancel future payments.

(Mr. Schwarz enters the conference.)
H.M.Jr:

Come here, Papa. How is the Mrs.?

Schwarz:

Fine.

H.M.Jr:

They tell me that when you are a father,
you get cigars (handing cigars to Mr.
Schwarz).

Schwarz:

I have got some less expensive ones coming

H.M.Jr:

Very well. We are on the Finnish loan.

for the rest of these men.

This is all going to originate on the Hill,
you know.

White:

Is the State Department merely not supporting
this because they want their other matter
first or do they have other reasons?

H.M.Jr:

In State Department language, knowing that I
was lunching with the President, they called
the President just before I was there and they
said, "We have to test the sentiment of the

country," and I just put two and two together,

saying that this has to go through Ways and
Means, that they don't want anything to go

260

-through Ways and Means that in any way might

hold up the Trade Treaty.
White:

I feel a little bit like this is a hot

H.M.Jr:

That is O.K. It is all right. It is

potato 1f the State Department isn't with
you on itit and
handle
-- whether you specifically

going to all originate on the Hill and
the President is going to know every
minute what I am doing. If I don't do
it, Harry, goodbye Finland, goodbye

Sweden, goodbye Norway. Somebody has

got to do it now. A good friend of mine
was on the Hill yesterday. They are all
ready to go. They just want some indication
from down town where they stand, and they
can't
find out.
White:

H.M.Jr:

Well, I still remain a little bit skeptical

about your being the instrumentality of that
unless this is in cooperation -I am just giving the machinery, that is all.

The President asked me to do this. He asked
me to see Doughton and Taylor.

Sullivan:

What is the necessity of cancelling the old
obligation in this same Act?

Bell:

Encouragement, gesture.

H.M.Jr:

You have got to do something, John, on this
thing because the President announced publicly
that the last interest payment would be held
in suspense. How are you going to write some-

thing to handle it? My thought was instead
of trying to write something to handle it,
instead of making it sixty million dollars,
cancel the eight or nine they owe us and
lend them fifty million dollars of fresh
money.

Now, I will let you know, Dan. Does somebody else want to ask about drafting this

Bill, what kind of a Bill?

Cotton:

Are you going to limit what they can do with
the money?

261

-6Bell:

You might say "Under such terms and conditions
8.8 the Secretary deems advisable." Just don't
get any more surplus crops involved.

Cotton:

Yes, that is what I was afraid of.
Why not just no strings at all.
Well, Dan knows - and I pleaded for - I
don't know where the Government could spend
fifty million dollars to better advantage
right now. I will let you know, Dan.

Gaston:

H.M.Jr:

Herbert?
Gaston:

You asked us this morning for a report on

H.M.Jr:

qualifications. I think Ed had probably
better give it to you. I have nothing else.
Ed, go to it.
He is not much of a lawyer. He went to
Harvard Law School in February, 1919, and
he busted out in August, 1919. He failed

Foley:

the John Bright Hill case. Mr. Foley has
a report as to the gentleman's legal

four out of five courses and never went
back. He was admitted to practice down
in North Carolina. He at one time was a

candidate for the United States District
Attorneyship in that District down there.
The whole Bar apparently was against him.

H.M.Jr:

Put it in writing and I will send it over

Gaston:

They all say he is a nice fellow, but

Foley:

He managed Reynolds' campaign down there

H.M.Jr:

Whatever it 1s, put it in writing.

Foley:

I have got a memorandum, but I don't think

H.M.Jr:

Fix it up with an accompanying letter for
me to sign to the President, will you please,

to the President.
no lawyer.

last year.

it is in the form that you want it.

and return the stuff on that that I gave to
Herbert, but between the two of you, let's

-7get it out and signed today, will you?
Gaston:

Yes.

Foley:

Yes.

H.M.Jr:

Anything else, Herbert?

Gaston:

Nothing else.

H.M.Jr:

On that memorandum that comes from Cochran to

you and Cochran to Bell, have you got a safe
where you can put it?

Gaston:

I have. I just got the first one this

H.M.Jr:

Have you, Bell?

Bell:

I returned mine to Mr. Cochran.

H.M.Jr:

Why don't you return them to Mr. Cochran?

Gaston:

I will do that.

H.M.Jr:

And you (Cochran) number them, will you,
to help these people remember?

Cochran:

All right.

H.M.Jr:

Come on, Giannini.

Foley:

I would like to talk to you some time today
about the fee for the lawyer.

H.M.Jr:

Oh, you and the Comptroller and Danny Bell

morning but I will put it in the safe.

settle it. You and the Comptroller and Danny

Bell settle it. What else?
Foley:

Settle the fee for the examiner also?

H.M.Jr:

Yes, you three fellows settle it.

Foley:

All right. I think it might not be a bad

idea for us to have a talk with Leo Crowley,
because I think that Leo can stop this talk
about switching from a national bank to a
State bank if he wants to. They would have
to form a new corporation out there, get
a charter from the State of California, then
turn the assets of the national bank over

262

--

263

to the State bank and make application to
the Federal Reserve for membership. If the
Board grants that membership, they automatically
become entitled to insurance. But I don't
think that the Federal would dare admit them.
If Leo made some pronouncement that he was

going ahead with a hearing to determine whether
or not that insurance should be suspended --

H.M.Jr:

You (Bell) can take that under advisement, you
and Foley and the Comptroller.

Bell:

I think a conference is in order, too, to see

whether or not we are going ahead on this order
to show cause immediately.

H.M.Jr:

Dan is raring to go.

Bell:

I think this whole thing is a bluff. I don't

see how he can expect to jump the two hurdles

he has got to jump after he gets out of the
national system, particularly in view of the
statements that Leo Crowley has made at the
last three conferences.

Foley:

I would like to see Leo do something more than

Bell:

The letters were delivered to the directors. yesterday.
I want to advise the Counsel that they were

just make statements. I think if he will,
he will head this thing off.

delivered. There is a wire in this morning

giving about the same information as given to

you last night over the telephone. That is the
latest development.

H.M.Jr:

Have you heard whether Jerome was successful?

Bell:

No, Delano thought he would call Marriner and ask

H.M.Jr:

O.K. ?

Foley:

O.K.

H.M.Jr:

Mr. Sullivan.

Sullivan:

Any time you wish to discuss those Angostura

H.M.Jr:

him what they had done.

Bitters, I am ready.
Take care of it for me. Was that from Birge
Kinne?

-Sullivan:

I was given the letter
and you said you would
want to discuss it --

H.M.Jr:

No, just handle it. Birge Kinne works for
this thing and he is a nice boy, perfectly
honest, but evidently Angostura Bitters is
either in the papers as an advertiser or
something, so whatever the ethical thing is,

do it, or don't do it.

Sullivan:
H.M.Jr:

Do you want a letter prepared?
You handle it for me.

Gaston:

There are several documents that were attached

H.M.Jr:

Has he got a just complaint?

Sullivan:

No, sir. So far as the Bureau is concerned,
they haven't. Certain representations were

that came over my desk.

made to them by the Interior Department.

Gaston:

Foley:

Sullivan:
H.M.Jr:

They were absolutely misled by Ickes' crowd.
They promised them immunity from taxation,

that they could use non-tax paid alcohol
if they moved their plant down there and
our people told them as soon as it was put
up to them that they could not.
I think we ought to make some kind of an
equitable adjustment. I don't think we
ought to make this tax retroactive.
We have never tried to.

Will you three fellows handle it? He is
a perfectly nice fellow, but over enthusiastic.
All right? I am going to forget about it.
Anything else? Now, while I am looking in
that direction, who is following - can inform
me of what is going on up on the Hill with
Pat Harrison's committee, Mr. Bell's appointment, and Mr. Sullivan's appointment. Who

is following that on the Hill? Who is following that?

Thompson:

I understood that Mr. Sullivan was to go up

there today. Did you get an invitation to
come up today?

264

265

- 10 Sullivan:

No, I did not.

Thompson:

Maybe I am mistaken.

Klotz:

Isketch.
knew that they just asked for a biographical

H.M.Jr:

What is the usual procedure? Larry Bernard?

Foley:

Yes, he can go around and see Pat Harrison and
find out what Pat wants.

H.M.Jr:

Will you do that immediately?

Foley:

Yes.

H.M.Jr:

Is that crosswise with you?

Thompson:

No.

H.M.Jr:

will you tell him, please, to sit on their

doorstep until these boys are through and if
you need any help, let me know.

Foley:

All right.

Bell:

I take it you will know some time after the
meeting.

H.M.Jr:

Well, let Larry sit on the doorstep. That
takes care of that, doesn't it?

Klotz:

Yes.

H.M.Jr:

Merle?

Cochran:

Randolph Burgess telephoned me two days ago,

wanted to know if I would see John Rivera if

he came down today. Rivera is an American who

H.M.Jr:
Cochran:

has been a representative in Spain for several
years for the National City Bank. I don't think
he wants anything, but I will give you a memorandum if there is anything interesting.
I don't want to see him. Anything else?
Just the question of these memos. Should I
get them back from the officers to whom I
send them?

.M.Jr:

I think SO. I don't like them floating around.

266

- 11 Cochran:

Sterling was very strong yesterday, 3.97.

The rubber price has gone up and this morning

it is reported that tin has gone up four
thousandths a ton so that may strengthen
sterling even more.

H.M.Jr:

Chick?

Schwarz:

I would like to inquire how capitalism is
getting on, if I might.

H.M.Jr:

Prospering.

Harry, in connection with that talk, will
you take this please? Just keep it.
You
(Schwarz) ought to do nothing, if you
don't mind.

Will you be in at 10:15 on Friday on that
thing?

White:

Yes.

H.M.Jr:

Chick?

Schwarz:

That is all.

H.M.Jr:

Will you (Cotton) see that Jones and Welles'
appointment for 10:00 o'clock Saturday is
confirmed? Mr. Traphagen will be here.

I don't understand, are they also going to
have the Colombia?

Cotton:

There was some talk about it.

H.M.Jr:

will you check on that?

White:

That was the understanding.

H.M.Jr:

I don't think they ought to be here at the
same time.

(Insert telephone conversation with Jerome
Frank.)

267

January 10, 1940.
9:55 a.m.
H.M.Jr:
Jerome

Hello.

Frank:

Hello Henry, Jerome.

H.M.Jr:

How were the cocktails last night?

I couldn't make it. I worked here without stopping
until half past seven.

7:

H.M.Jr:

Oh!

And then on reflection it seemed to me that it would
be unwise for me to do it for this reason.

F:

H.M.Jr:
F:

Yes.

Supposing Marriner went back and told them that the
SEC was butting in on Federal Reserve.

H.M.Jr:

Yes.

F:

As he might do.

H.M.Jr:

Yes.

F:

If our -

H.M.Jr:
F:

H.M.Jr:

My God you haven't put on spats have you, and
carrying a cane?

(laughs) No, but I'm just worrying, you know, with
all - if your suspicions are half justified that
story might go right back to Giannini.
Oh!

H.M.Jr:

And then they'd say, well here's the SEC trying to not
mind its own business. Now if we get into a
meeting again somewhere I can talk up but I don't
think I ought to go and seek him out.
Well your judgement is best on that.

F:

I think I'd better not.

F:

H.M.Jr:
F:

O.K. We've heard nothing today, 80 far.
No.
If you want me -

-2H.M.Jr:

268

Yes.

H.M.Jr:

If you want - if you go to the President, if you
go to the President, if you want me to go along and
say me too, I'll be delighted to.
Well no, I think if I go to see him I think I'll have

F:

O. K.

H.M.Jr:

All right.

F:

to go alone.

269

- 12 H.M.Jr:

Jerome decided that it was better that he
should go and see Eccles, but he is willing
to come to another meeting to say whatever

he has to say, but he is afraid the Federal
Reserve might say that the S.E.C. was butting
in on their business. Well, we have made the

fight alone so far. It is all right, it is

a good fight.
Foley:

It is some fun.

Klotz:

Who all is coming in on Saturday morning,
who is arranging that?

H.M.Jr:

Cotton.

Klotz:

Jones, Welles, and Traphagen?

H.M.Jr:

Yes.

Cotton:

Do you want the Colombians a little later?
I invited Mr. Traphagen to be here at 10:00.
I think we ought to talk with Mr. Traphagen
and if they want Mr. - Colombia, let them

H.M.Jr:

come in at 10:30. I am going to leave it
to you to handle, please.
George?

Haas:

I have nothing this morning.

H.M.Jr:

I feel fine today. I see what that beef
did for me last night.
Harry?

White:

There is something that needs to be looked

into here with regard to exports to Russia.

I told you that we got a report stating that

there was a large shipment and included in that
shipment was almost a million dollars worth of
molybdenum. Now, we likewise got a report Basil
turned over to us which he got from the Assistant

Collector in which he gives an itemized list of
what was on the ship and on that list there is
no molybdenum but there is an item which, judging
from the amounts involved, I think is the same
thing, and that is called tin and we don't
export that amount of tin in the first place.
Now, either there has been an error or deliberate
entry in the manifest for some purpose I can't

270

- 13 understand, so that if we had been following
that we would have thought that tin was going

out but instead of that we got the export

declarations and found molybdenum.
H.M.Jr:

Is there any law broken?

White:

I inquired about that this morning and they
didn't know and they are going to find out
today and let me know whether there is a
greater penalty in one case or the other,
but in view of the steps you have taken
with respect to molybdenum, I didn't know
whether that had any bearing on the entry.

H.M.Jr:

It could be that the molybdenum was for a
1939 contract which had not been completed.

White:

Then why did they call it tin in two places?

H.M.Jr:

I don't know.

White:

Supposing I get together with Basil and we
run this thing down.
I wish you would.

H.M.Jr:

Harris:

I em checking all exports to Russia. What
you say is quite right.

H.M.Jr:

Harry gave me a memorandum saying from December

White:

Russia. I showed that to the President and
now suddenly there is four or five million
dollars in one day.
Moreover, that ship left on the 28th, accord-

19th to January 1 there had been no exports to

ing to their figures, in the export declaration
and we have gone by that but from now on we are
going to try to go by the ships. I think it was

unnecessarily delayed. It may have been specially
delayed.

H.M.Jr:

The ship was delayed?

White:

H.M.Jr:

No, the information.
Basil, would you --

White:

That is all.

271

- 14 H.M.Jr:

Everybody else feels good this morning?
Dan?

Bell:

I have nothing.

Thompson:

I have a few examples looked up of
comparisons of costs.

H.M.Jr:

It is much cheaper?

Thompson:

It is. On a three minute message the teletype
is about a third of the cost of a regular
telephone call and half the cost of a
telegram.

H.M.Jr:

To Seattle it is four dollars and sixty-eight
cents by telegraph and teletype is two twenty
and
you getthat?
instant delivery. Why can't you
circularize

Thompson:

Yes.

H.M.Jr:

We have got a teletype machine upstairs, on

the third floor. Once in a while - I saved

seventeen thousand dollars on taking out
a telephone line for the Coast Guard to
New York and taking one out here, the two
together, and then we are putting in a
teletype and I wondered how much that would
save over telegrams and of course on the

question of delivery, for instance, this
thing of yours comes in night letter. On
that basis, when we have this machine upstairs, practically all the Treasury offices
have the teletype and it gives you instantaneous
delivery. I think we ought to circularize that.

Thompson:

H.M.Jr:

Sullivan:

I will do that.
That is done once in a while to save a little
money. We are in the foothills of New England.
That is where I live.
We are trying to get a special resolution through
for a deficiency on refunds. If we can do that,
we will save about eighty-nine thousand and you
can add that to seventeen.

H.M.Jr:

No, you add that.
Now, you will watch these boys, won't you?

Foley:

Yes.

272

January 10, 1940.
9:40 a.m.

Operator:

Go ahead.

H.M.Jr:

Hello.

Ed

Taylor:

Good morning Mr. Secretary.

H.M.Jr:

How are you?

T:

H.M.Jr:

Nicely thank you. First rate. How's Mr. Secretary?
I'm fine, never better.

T:

Well bully, that's fine.

H.M.Jr:

Mr. Taylor, the President asked me to confer with
you and Bob Doughton.

T:

Yes.

H.M.Jr:

In regard to this loan to Finland that Congress

T:

Yes.

H.M.Jr:

I called up Bob Doughton, asked whether we couldn't

seems to be considering.

get together at lunch time, and he said he'd like to
but he thought that I'd better come up on the Hill,
80 I said I'd come any place that would be convenient
for you two gentlemen, see?

T:

Well that's very nice of you indeed.

H.M.Jr:

And he was trying to get the Speaker's room 80 we

T:

Yes.

H.M.Jr:

Now would it be convenient for you today?

T:

Well I - I think so. We have the first meeting of

could meet privately.

our general committee this morning.

H.M.Jr:
T:

H.M.Jr:

Yes.

To consider the President's emergency bill for
national defence 271 million, and then you know
they have a vote beginning right after twelve
o'clock on that meeting.
Yes.

-2T:

On that meeting.

H.M.Jr:

Yes.

T:

We have a busy time here. I think we could get
together but then probably, maybe it would be
better sometime in the afternoon and then not
try to figure on the lunch because I'm afraid

273

we'd be interrupted, that is I -

H.M.Jr:

Well -

T:

I don't know whether or not my committee is going
to get through before twelve o'clock.

H.M.Jr:

Well I'll do it any time that you are willing -

T:

I'll call Mr. Doughton as soon as I can get loose

from that committee and as soon as we learn about
that vote and when we have some time and I'll be

H.M.Jr:

very glad to have a conference with you about it.
Dan Bell will be with me.

T:

Well that's all right, yes indeed.

H.M.Jr:

Because he's -

T:

Well I'll be glad to have a conference with you
about the matter because I've thought pretty
seriously about that thing and I'd be glad to

have some conferences and some suggestions from
others.

H.M.Jr:

Well what we want is more suggestions from you

T:

Well.

H.M.Jr:

And we just want to be helpful.

T:

All right. Thank you ever so much. Well I'll

people.

call you back again.

H.M.Jr:

Thank you.

T:

When I can fix a definite time.

H.M.Jr:

Thank you.

T:

Thank you, goodbye.

274

January 10, 1940.
10:20 a.m.
H.M.Jr:

Hello Bob

Robert
Doughton:

Hello Henry.

H.M.Jr:

Yes.

D:

Well your Speaker's dining room is already engaged.
Why not just come up after you get your lunch and

let us meet back there in our office, just omit the
lunch part and let Taylor and I meet with you and
General Bell back there in my office and 1f anything 1f an emergency call come why I could run out.

H.M.Jr:

Well - all right.

D:

How would that suit you?

H.M.Jr:

That's all right. What time -

D:

Well -

H.M.Jr:

Have you talked to Taylor?

D:

I haven't. Have you?

H.M.Jr:

Yes, he seems to think that I ought to wait maybe
until the session was over and come up later this
afternoon.

D:

H.M.Jr:
D:

H.M.Jr:

Well I don't know how long it might run. Anytime

this afternoon that suits you I'll try to see you.
Well I could be up there - I could be up there
at two-fifteen if that would be all right.
Let me call him and call you back.
And I could be there at two-fifteen at any place
you say.

D:

Well the Ways and Means Committee Room on the

capital would be most convenient, it's right by
the door you know.

H.M.Jr:
D:

I know.

Well I'11 tell him and unless we call you back
we'll expect you there at two-fifteen.

275

-2H.M.Jr:

Well do I understand, if I don't hear from you again
I should be at the Ways and Means Room in the
Capital at two-fifteen.

D:

Correct.

H.M.Jr:

Righto.

D:

Oh thank you.

H.M.Jr:

Thank you.

276

Federal Resume
January 10, 1940

Current and parity incomes for farmers
Already a great advance has been made toward price

and income parity for farmers but these goals have not yet
been attained. In 1940, when parity income would be 9 3/4
billion dollars or more, income from farm marketings may be
about 8 billion and Government payments to farmers, including

225 million of parity payments already appropriated, may be

close to 3/4 billion, making a total of 8 3/4 billion. This
would be short of income parity by a billion or more. If
parity payments are dropped, the difference in 1941 would be
larger, unless market developments were favorable to farmers.

It is our position that an approach to parity of incomes for
farmers is both equitable and economically desirable.

Appropriations and certificate plan
If parity payments are to be maintained or increased,

should they be made out of the general funds, that is, out of
general taxation, or out of special taxes allotted through the
certificate plan? Appropriations from the general funds presumably would come to some extent from income and other taxes

based on ability to pay. The cost under the certificate plan
would fall mostly on consumers of products made from cotton,
wheat, and rice, in accordance with the poundage of these

277

-2-

materials in products bought. A large portion of the cost
would be paid by people with low incomes. It is exceedingly
difficult to compare the incomes of farm and nonfarm groups

to determine whether those receiving the payments (in relatively
large amounts each) are worse off than those who would make the

payments (in relatively small amounts each, the tax being spread

over a large number of people). But it is clear from the point
of view of income distribution and also from the point of view
of putting idle funds to work that making payments out of the
general funds of the Treasury would be better than making them
out of the proposed consumer taxes.

There is, moreover, a fundamental objection to making,

in effect, such large appropriations without the annual review

accorded those for practically all other purposes; in this connection it should be noted that the amount of taxes under the

certificate plan would automatically increase if prices received
declined relative to prices paid (and vice versa).
Another important argument for appropriations from

the general funds rather than the special taxes proposed is that

farmers really can not afford to lose more of their markets.
Domestic cotton consumption would probably be ourtailed as a

result of a 6 cent tax--a study of the effects of the processing
tax by the Bureau of Agricultural Economics would suggest a

loss of perhaps half a million bales annually. This total

-might be reduced by distribution of cotton goods through extension of the Food Stamp Plan but in many particular cases

competitive materials certainly would be given a great
advantage by an increase of perhaps one-third in the cost

of the highest grades of cotton and two-thirds for the lowest
grades. A decrease in consumption would lower production and

have an unfavorable effect on producers, particularly farm

laborers, who in any event would be benefited only indirectly.
The effect of the tax on consumption might be lessened if the

certificate plan were revised to bear less heavily on the lowvalue uses of cotton, and more heavily on high-value products

where the cost of the raw material is small relative to the
price of the finished goods (lawn, lace, and broadcloth fabrics,
for example, as against mattresses or overalls).

If the certificate plan is adopted, demand for
protection from competing domestic materials would probably

take form similar to the compensating taxes under the A.A.A.,
which were very troublesome, and extended almost endlessly.
Cotton manufacturers and growers asked for compensatory taxes

on silk, rayon, and paper; wheat millers and growers for taxes

on corn, rye, and the imported starches. Devices of this sort
would run counter to the efforts of various agencies to
eliminate restraints on domestic trade. They would not be
involved if funds were appropriated direct from the Treasury.

278

-The principal argument advanced for the certificate

plan is that this year and every other year it will provide
larger payments than can be obtained any other way and make

possible the continuation of effective measures to control
production and supplies in the interest of consumers as well
as of producers. Consumers, it is urged, would probably not

begrudge the producer his parity price. Also, once the certificate plan was adopted, funds would be made available

automatically each year; how this would work out actually is
uncertain--relating payments to specific taxes might make them

a target in an election year even if incomes are higher than
in other recent years.

Fixed price plans and certificate plan

It is understood that the suggestion of the certificate plan has been made partly to meet a demand for a system

of fixed or guaranteed parity prices on the domesticallyconsumed portion of staple crops. The certificate plan would

be preferable to a system of fixed prices since while the effect
on the consumer would be approximately the same the certificate

plan would channel the benefit to cooperating producers, thus
supporting the broad adjustment and ever-normal granary
program.

279

280

-5-

Summary

To summarize, it is our judgment that efforts to
establish a better relationship between the income of farmers

and of others should continue, particularly if it can be done
in a way that would contribute to the effectiveness of the
broader farm program. Our first preference is for appropriations financed by taxes derived in accordance with ability
to pay. Our next choice would be a combination of appropriations

and the certificate plan, with appropriations sufficient to
reduce materially the amount of the taxes under the certificate
plan and sufficient to provide payments for some other groups

not covered by the certificate program. If, however, the
choice is between discontinuance of parity payments and possible
consequent dislocation of the farm program on the one hand, and

the certificate plan on the other, or between a system of fixed

or guaranteed prices and the certificate plan, then the certificate plan, with certain revisions, would be favored.
In thinking about revision the following questions
might be considered.

(1) How can substitution of other materials, notably for
cotton, be prevented? Even if new outlets are gained by extension of the Food Stamp Plan it would be unfortunate for cotton
growers to lose markets narrowly held with current price
relationships.

281

-6-

(2) What provision can be made for integrating the
certificate program with the parity payment program in 1940;
and subsequently for continuing parity payments to corn

producers, who are now receiving 50 to 60 million dollars
a year of such payments?

(3) If many other nonmilitary appropriations are actually
decreased this year, should parity payments to cotton, wheat,
and rice growers be increased as much as would be necessary to

bring the income of these groups all the way to parity?
(The amount to be collected for these groups under the plan

as outlined would be around 400 or 500 million dollars as
compared with average parity payments to them of about 150

million dollars on the past two crops.)

January 10, 1940. 282
9:05 a.m.

H.M.Jr:
Robert
Doughton:

Hello.

H.M.Jr:

Bob?

All right.

D:

All right.

H.M.Jr:

How are you?

H.M.Jr:

All right Henry. How are you?
Oh, top of the morning.

D:

How's that?

H.M.Jr:

I feel fine.

D:

That's good.

D:

H.M.Jr:

Bob, the President suggested that I see you and
Ed Taylor of Colorado and talk about this loan to
Finland.

D:

About which?

H.M.Jr:

Loan to Finland.

D:

Loan to Finland, yes.

H.M.Jr:

Now do you suppose that you and Ed Taylor could have
lunch with Danny Bell and me today?

D:

Danny Bell and you.

H.M.Jr:

Yes, and Ed Taylor.

D:

Why I don't know of any reason why I couldn't now,

Mr. Secretary. I couldn't speak for Brother Taylor.
H.M.Jr:

Well I'll call him up.

D:

Yes, where would you want to have it.

H.M.Jr:

Well we have pretty good food right in the Treasury,

D:

Yes. Well the House meets and we've got this -

if you'd come down here.

this anti-lynching bill's up you know.

H.M.Jr:

What time?

-2D:

283

They begin to read that - I understand they've
got an hour and something more general debate and
then they leave it under the five minute rule and
I can find out a little further about when I might
be needed on the floor of the House. I'd have to
call Sam Rayburn when he gets in. I wouldn't want
to be absent on that

H.M.Jr:
D:

H.M.Jr:
D:

H.M.Jr:

Well, if there's any place. I'll come up there
with pleasure.

Well that might be better. You talk with Taylor.
He'll have the same interest on being on the floor
that I will probably.
Yes.

I'll get and talk with - in touch with Sam and you
can call me back and if you don't - if I don't
call you before you call me back, you call me.
Well -

D:

If I find out anything from Sam, I'll call you, if

H.M.Jr:

Right, and I'll call -

D:

And any arrangement that you make with Ed I'll try

H.M.Jr:

you don't call me before.

to fall in with.
Well then I'll tell you - I'll call up Ed Taylor.
Yes.

H.M.Jr:

And maybe the two of you put your heads together

D:

Well that'11 be all right. I'll be all right.

and you tell - wherever you want me I'll come.

It

might be better up here than down there, but -

H.M.Jr:

Well I'd be glad to come up there if you tell -

D:

See what he says, you know that's a right important

matter.
H.M.Jr:

Well why not let's settle it now. Is there any
place I can treat for lunch up there?

284

-3D:

Well it's not a very - not much privacy up here
unless we could get the Speaker's - I guess we could
get served in the Speaker's dining room.

H.M.Jr:

Well could we do that?

D:

Unless he has some appointment of his own, some

H.M.Jr:

Well could you - would you mind asking him?

D:

I'll find out and phone you back, yes.

H.M.Jr:

All right, and I'll call up Ed Taylor.

D:

All right thank you.

H.M.Jr:

Thank you.

arrangement of his own I'm satisfied we'd get some
privacy and have it served in there.

285

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

January 10, 1940

DATE

TO

FROM

Secretary Morgenthau

CONFIDENTIAL

Mr. Cochran

Although the foreign exchange market appeared much quieter than yesterday,
nevertheless, the volume of sterling transactions was L190,000 greater than yester-

day's volume. A quieter tone in the market in the face of an increased volume of
transactions was due to the fact that banks had both buying and selling orders
for sterling and, as these orders were married, the transactions never appeared
in the market.

The opening sterling rate was 3.95-3/4 and, after touching 3.96 early in the
morning, it eased slightly. Shortly after noon, sterling receded to 3.95-1/8 and
fluctuated in a narrow range for the remainder of the day to close at 3.95-1/8.
Sales of spot sterling by the four reporting banks totaled 1666,000 from the

following sources:

By commercial concerns

By foreign banks (Europe and South America)
Total

L 354,000
L 312,000
L 666,000

Purchases of spot sterling amounted to 1598,000, as indicated below:
By commercial concerns
By foreign banks (Europe and Far East)

Total

L 483,000
L 115,000
L 598,000

The following reporting banks sold cotton bills totaling 52,000 to the
British Control on the basis of the official rate of 4.02-1/2:
L 33,000 by the National City Bank
17,000 by the Guaranty Trust Co.
2,000 by the Chase National Bank
L 52,000 Total
The rates for the Cuban and Mexican pesos were quoted at 10-5/8% discount and
.1672, respectively.

The other important currencies closed as follows:
French france

.0224-1/8

Guilders

.5332
.2243
.1683

Swiss france
Belgas

Canadian dollars 11-15/16 % discount

286

-2-

We purchased gold valued at $1,125,000 from the earmarked account of the Bank

of Mexico.

The Federal Reserve Bank reported to us a shipment of gold valued at $2,600,000
from South Africa, shipped by the South African Reserve Bank. This shipment will be
earmarked at the Federal for account of the Netherlands Bank.
On the report of January 3. 1940 received from the Federal Reserve Bank of New

York. giving the foreign exchange position of banks and bankers in its district, the
total position of all currencies was short the equivalent of $20,098,000, an increase
of $3,153,000 in the short position. The net changes in positions are as follows:
SHORT POSITION

SHORT POSITION

INCREASE IN

COUNTRY

DEC.27. 1939

JAN. 3. 1940

SHORT POSITION

England

$ 6,408,000

$ 8,217,000

$ 1,809,000

7,322,000

8,680,000

93,000
231,000

4,000
249,000

Japan *

Other Asia

All others
Total

89,000 (Decrease)
18,000

2,859,000

-

32,000

16,945,000

2,455,000
505,000

)

Latin America
Far East

1,358,000

)

Europe
Canada

101,000

44,000 (Decrease)
12,000 (Long)
$ 3,153,000
$ 20,098,000

Includes Korea and Manchuria

We received a report from the Federal Reserve Bank of New York showing deposits
for the account of "Asia" as reported by the New York agencies of Japanese banks on
January 3. Such deposits totaled $34,290,000, of which $26,832,000 were placed with
the Yokohama Specie Bank in New York. Of the amount on deposit with the Yokohama,
$24,724,000 were listed under China and represent the deposits of the Yokohama Specie

Bank's branches in that part of China occupied by the Japanese, particularly Shanghai.

As compared with the total deposits on December 27. the balances on January 3 were

lower by approximately $32,000,000. All of this reduction was in deposits with the
Yokohama Specie Bank. The overdraft on the books of that Bank for account of its
head office in Japan was reduced by about $32,000,000 to $69,285,000. Recently

there have been large imports of gold from Japan and in all probability, part of
the reduction in the overdraft was effected by using the dollars received from the
sale of the gold.

The London spot and forward prices for silver were fixed at 22d and 21-15/16d,
respectively, both up 1/8d. The U. S. equivalents were 39.15c and 38.75 Handy
and Harman's price for foreign silver was unchanged at 34-3/4*. The Treasury's
price was also unchanged at 35.
We made five purchases of silver totaling 500,000 ounces under the Silver Purchase
Act. Of this amount, 200,000 ounces represented a sale from inventory by one of the
refining companies and the remaining 300,000 ounces was new production silver from

foreign countries purchased for forward delivery.

RMP
CONFIDENTIAL

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

287

AM

DATE January 10, 1940.

TO Secretary Morgenthau
FROM Mr. Cochran

Upon the request made two days ago by Mr. Randolph Burgess by telephone,

I today received Mr. John Rivera, representative in Spain of the National City

Bank whom I have known several years, and Mr. William Lancaster of the law
firm of Sherman and Sterling.

Mr. Rivera told me that when he was recently departing from Madrid the
Spanish Minister of Finance told him that he would be very appreciative of anything that the National City Bank could do to obtain financial assistance in
the United States for Spain. Mr. Rivera spoke in terms of from $100,000,000
to $200,000,000, for a period as long as 15 years.
Mr. Rivers was considerably more optimistic about getting help in the
United States for the rebuilding and restocking of Spain than was Mr. Lancaster.
The latter was more of the opinion that credits of the type of those given by
the Export-Import Bank were more likely to be considered favorably now than any

bigger proposition, particularly involving long term funds. I told my visitors

that I knew the Spanish Ambassador was already in touch with the Export-Import
Bank, and, as they were aware, Spain had through this medium received a credit

for cotton last year.

The two gentlemen have an appointment to see the Spanish Ambassador this
afternoon. This past summer, Mr. Lancaster had some discussion with Under

Secretary of State Welles with respect to financial help for Spain. I saw no
way in which the Stabilization Fund could possibly be of assistance and expressed

the opinion that the Export-Import Bank was the proper agency to approach.
When Mr. Rivera mentioned the possibility of Congressional action on a big loan
in favor of Finland, Mr. Lancaster pointed out that there was certainly not
sentiment in the United States favorable to Franco Spain in any sense comparable
to that for Finland, on defense against Russia.
a

KMW.R.

288

-

Economic Position of France
After 4 Months of War

Division of Monetary Research
U. S. Treasury Department
(January 1940)

289

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE January 10, 1940

Secretary Morgenthau

TO

Mr. White

FROM

Subject:

French Economic Report

There is appended a report on the economic position of
France after four months of war which was prepared by
Mr. Gass and Mr. Wheeler of this division. I believe it
to be a very competent job and worth your perusal.
The following are its main conclusion:

1. The war is substantially lowering the consumption
level of the French people. The real value -- not the money
value -- of the French national income will be at least
20 percent less during 1940 than it was in 1938 and 1939.
Furthermore, an increasing percentage of the national income will be absorbed by war costs.

2. Government expenditures during the first three
months of the war exceeded the full year's tax revenues.
Government expenditures for 1940 are estimated at 330 billion francs (about $7 billion) which is substantially
greater than the whole national income was in 1938. Expenditures for war account for 75 percent of the national
Government's total expenditures.
3. The national Government debt increased about
100 billion francs in 1939, bringing the outstanding debt
to 650 billion or 2 1/2 times the national income. (If
our debt were on a comparable basis our national debt

would be $175 billion 1) It is estimated that the deficit
for 1940 will be about 250 billion france.
4.

France appears to be on the eve of an inflation

similar to that of 1914-18. Output has fallen and will

probably remain below pre-war levels. Government expend-

itures are now on a scale in excess of the money value
of the 1938 national income. Before the outbreak of war

prices already showed a strong upward trend. It is unlikely,
in view of the composition of the French Government and the
previous record in comparable situations, that the Government

will adopt and carry out measures of taxation, rationing,
and price control sufficiently rigorous to prevent a major

inflation.

290

-2-

Division of Monetary
Research

5. The French tax system falls very heavily on low in-

come groups. In 1937 over 60 percent of the budgetary
revenues were raised by consumption taxes. The heaviest tax
imposed since the outbreak of war is the 100 percent tax on
wages earned for work between forty and forty-five hours
a week and the 33 1/3 percent tax on wages for work over
forty-five.hours a week. The general national defense tax
of 2 percent on all incomes has been raised to 5 percent.
Tobacco and match prices (both State monopolies) have been

raised about a quarter. All profits in national defense

industries above 10 percent are to revert to the State.
6. French foreign exchange resources are less than
one-third those of England. France has between $4 billion
and $5 billion of foreign exchange resources, of which about
$3 billion are in gold and $1/2 billion in other assets in
the United States. Most of her otner foreign investments
are in her own Empire. As war is prolonged and intensified,

France
will become
increasingly dependent on Great Britain
for economic
assistance.

7. The immediate impact of war on the French economy
gainfully employed males -- were withdrawn from their
normal occupations by mobilization; several million noncombatants were evacuated; there was a crisis in transport.
Exports for September and October fell to perhaps half the
peace-time level, imports probably falling proportionately.
Since then several hundred thousand men have been released
to work
in industry and on farms although apparently they
are
not demobilized.

was paralyzing. Five million men -- two-fifths of all the

8. Government controls over labor, foreign trade and

exchange, and certain supplies have been established. The
Ministry of Labor 1s now the key agency in the determination
of wages, hours, and working conditions. The Bank of France
is administering exchange control, which is gradually being

tightened up. Exports and imports are being carried on
to ration supplies of industrial raw materials and prepare

under a licensing system. Special agencies have been created

for any rationing of foodstuffs. The first steps have

been taken
towards a general system of government supervision
of prices.

9. French agriculture will not be able to supply the

nation's essential war-time requirements of foodstuffs and
agricultural raw materials. While France is a great agricultural country, even in peace time her foreign trade deficits

291

-3-

Division of Monetary
Research

were due solely to an excess of agricultural imports. She
imports not only rubber and vegetable fibres but also staple
foodstuffs. French agriculture will be crippled by an acute
labor shortage, lack of essential tools and supplies, and
inadequate transport facilities. French agriculture in
1914-18 could not meet the nation's essential needs, and
there has been 80 little mechanization since then that
the loss of labor will be just as damaging.
The measures adopted by the French government will not

restrict consumption within the limits of domestic supplies.
The Government does not appear to have any comprehensive

food plan., having so far adopted only minor rationing

measures. It is hoping to curtail consumption indirectly
by controlling wages, but because of the increased demands
of the army, it will be hard to get along without increased
food imports.

10. French industrial and armament output will be considerably higher in this war than it was in 1914-18. The
Maginot line protects the French heavy industrial centers of
the North and East. The rapid industrialization of France
in 1919-30 has increased her industrial and armament capacity,
and while her capital equipment probably depreciated in the

Thirties, it is still far above 1913.

11. The dominant political bloc in France today is
conservative, nationalist, and ant1-republican. The Radical
Socialist Party has joined forces with the parties of the

Center and Right, and France in the first months of war was
in the process of acquiring the complexion of a conservative
middle-class dictatorship.

292

THE ECONOMIC POSITION OF FRANCE

U. S. Treasury Department
Di vision of Monetary Research

Prepared by: Mr. Gass and Mr. Wheeler

December 15, 1939

293
Table of Contents
Page

Summary of Conclusions

1

A. The First Three Months of War Economy

9

1. The effect of mobilization on production

2. War-time economic controls
3. War taxes, expenditures and prices
4. Foreign trade and foreign exchange resources

5. Social trends

B. Industrial and Armament Capacity

1. The frontier regions of the North and East
2. Industrialization during the 1920's
3. Retrogression during the 1930's
4. Limited achievements of "the Reynaud recovery"
5. Armament output

C. Agriculture and Food Supply

1. The agricultural resources of France
2. The technical and social structure
3. The experiences of 1914-1918

4. Labor and material supplies
5. War-time policy and administration

D. The Financing of Internal Expenditures
1. Taxes

2. Public debt
3. Prices

E. Imports and Foreign Exchange

1. Excess of imports during 1914-1918
2. Shipping losses
3. Gold holdings
4. Foreign investments
5. Colonial resources
6. Assistance from Great Britain

F. Social Trends

9

10
14
16
19

23

23

25

30
33

34

38

38

40
42
44
45

48

49
51
54

56

57
58
59

60
61

62

64

64

1. The Conservatives

65

2. French democracy

66

3. The Radicals

4. The Socialists

68
69

5. The Communists

70

6. The Popular Front

74

7. The return of the Right to power

294

Summary of Conclusions

1. The war will lower the national income of France by at least
one-fifth.
The real value of output will probably not reach pre-war

levels during the period of hostilities. (In 1914-1918 the

decline from the 1913 level was perhaps forty percent.) Even
M. Reynaud, who is nothing if not optimistic, has conceded

(September 10) that, in spite of all efforts, French production will inevitably and materially decrease.

The army has already claimed the best part of the male
labor force. Work has been disorganized by evacuation and

may be further crippled by attacks from the air. Industrial
raw materials will be hard to get. Shortage of materials
and transport and disruption of normal trade will make it

difficult to maintain exports. Agricultural yields and the

area planted will both decline. The real value of the
national income must therefore fall. In this respect, France
is, at present, in a quite different position from the United
Kingdom.

The part of the national income available for consumption
and productive investment will, of course, decline even more
drastically, because an increasing percentage of output will
be made up of munitions. The living standards of the French
people will therefore decline severely.
2. The industrial and armament output of France during the present
war will probably be greatly higher, both absolutely and
relatively, than during the war of 1914-1918.

The fortifications built in the post-war years seem
likely to prevent occupation of the French heavy industry

centers of the north and east such as took place in August and

September 1914.

Rapid industrialization took place between 1919 and 1930.
The industrial progress of France during those years was probably
greater than that of any other western European nation.

-2However, the industrial gains of the 1920's were, in
large part, dissipated during the 1930's. While Germany and
the United Kingdom both, after 1932, perienced an expansion
in which production and investment passed all previous
records, French capital equipment probably depreciated somewhat and output remained stagnant at a level not far above
1913.

Very little has been done during "the Reynaud recovery"
to catch up with the industrial and armament output of

Germany and the United Kingdom.

3. French agriculture will be unable to supply the nation's
essential war-time requirements of foodstiffs and agricultural
raw materials.

France is a great agricultural country. Yet even in time

of peace she has had persistent foreign trade deficits due

solely to her excess of agricultural imports. She is a net
importer not only of rubber and vegetable fibres but also
staple foodstuffs.

French agriculture will be crippled by an acute labor
shortage, lack of essential tools, equipment and supplies, and

inadequate transport. Departmental committees have been set
up to overcome these obstacles and some special government

assistance is being given for the purchase of farm equipment,
but these measures will not suffice to maintain output.
In 1914-1918, French agriculture was unable to supply

the essential needs of the nation. Yields declined severely
even in the uninvaded areas. France had to import large
quantities of foodstuffs from abroad. Few basic changes have
taken place since those years. There has been little
mechanization, and the loss of labor will therefore be quite
as damaging as formerly. France will have to import a
substantial part of her food supply.
4. The French Government has not yet adopted a rigorous and
comprehensive system of consumption controls.

The measures so far adopted will not restrict food consumption within the limits of domestic supplies. A few minor
measures of rationing, such as official meatless days, have
been adopted. Rationing will probably be extended to other
commodities from time to time. But the French government
does not appear to have any comprehensive food plan. At

295

-3-

296

present, M. Reynaud places all the emphasis on the control of

wages as the effective instrument for the limitation of consumption. This indirect method of restriction will not enable
France to get along without considerably increased food
imports. Men in the army consume more of staple foodstuffs

than they do in civilian life.

The consumption of industrial products will, no doubt,

fall; there will be little production of consumers' durable

goods and considerable undermaintenance of residential

housing. But the picture will not be a simple one. In the

last war, the industries which showed the greatest expansion
were confectionery, perfume and fine lingerie.

5. Central government expenditures for 1940 are estimated at 330
billion francs; during 2 months from September 1 to November 11,
expenditures were 78.5 billion francs -- more than a full
year's tax revenue.
Expenditure during 1940 is tentatively estimated at about
330 billion francs. The regular budget includes expenditures

of 79.3 billion francs, and the special war budget will be
249 billion francs.

Actual expenditures may, of course, differ greatly from
those now projected. The principal variables are the character
of hostilities, the movement of prices, and the availability
of foreign exchange.

6. The expenditures of the central government alone are currently
at a rate greatly above the vast money value of the national
income.

The best estimate of individual income payments showed a

total of 243 billion francs in 1930 (when the real value of
the national income was at its maximum). It totalled 242
billion francs in 1937 and 267 billion francs in 1938, but
these latter francs were greatly depreciated in real value.

Government expenditures during the last quarter of 1939
and those projected for 1940 are at a rate considerably in
excess of the past money value of total income payments to

individuals. This is a repetition of the experience of 1914-

1918. In 1913 the French national income was estimated at
35 billion francs. The French Government accumulated internal

debt at the rate of about 50 billion francs a year during the
four years of the war. In 1918 prices were between three and
four times as high as they had been at the outbreak of war.

-47. French taxes bear most heavily on the poor; these taxes can
hardly be expanded to provide any substantial part of war
expenditures.

French tax revenues in 1939 will certainly be less than
70 billion francs and probably less than 65 billion. (The
final figures will not be available yet for some time.) The
revenue system, which made such a sorry record from 1914 to

1918, has never been reconstructed to bring receipts into
line even with ordinary expenditures.

For the greater part of the last twenty years, the first

concerns of French governments have been to avoid direct taxes,

to strike property and the higher income groups lightly, and
to derive as large a part of the public revenues as possible
from indirect taxes bearing on consumption.

French taxes bear most heavily on the poor. In 1937 over
60 percent of budgetary State revenues were raised by consumption taxes. These taxes can hardly be expanded to pay
for any substantial part of war expenditures.
The only really heavy new tax which has been imposed

since the outbreak of war is the 100 percent tax on wages
earned for work between forty and forty-five hours a week and
the 33-1/3 percent tax on wages earned for work over fortyfive hours a week. The general national defense tax of 2
percent on all incomes was raised to 5 percent and, in the

case of some non-mobilized men between the ages of 18 and 49,
to 15 percent. Tobacco and match prices (both State monopolies)

were raised about one quarter. It has been announced that

profits in national defense industries will be severely
restricted, all profits over 10 percent to revert to the State.

8.

The French public debt increased by at least 100 billion francs
during 1939, reaching about 650 billion francs at the end of
the year; France may have to borrow 1,000 billion francs more

if the war continues for several years.

At the end of 1938 the French public debt (including the
debt of the national railroads and the Departments and Communes

but not the Colonies) was about 546 billion francs. By the
end of 1939 it will probably pass 650 billions.

All of the 1940 special war budget is to be met out of
borrowing; this amounts to roughly 250 billion francs. Even
the regular budget of 79.3 billion francs is only nominally

297

-balanced. Finance Minister Reynaud has hinted that France
may borrow 1,000 billion francs during the present war.

9. There is at present good reason to believe that France is
about to undergo an inflationary experience comparable to
that of the war of 1914-1918.

Output has contracted and will probably remain, for the
duration of the war, greatly below the pre-war level. Present

and projected government expenditures are at a rate considerably in excess of the past money value of the national income.
Already before the outbreak of war all French general price
indices showed a strong and persistent upward trend. The
record of the present French governing bloc suggests that such
measures of severe taxation, rationing and price control as
are necessary to prevent a major inflation will probably not
be carried out. Some restraining influence will, however, be
exercised by the United Kingdom.

10. French foreign exchange resources at the outbreak of war in
September 1939 were probably considerably less than five

billion dollars.

France had about three billion dollars worth of gold. She
had securities, balances and direct investments to a total
value of $580 million in the United States. It seems unlikely
that her other salable foreign investments would bring much
more than a billion dollars at the present time. Therefore
five billion dollars seems a high estimate of French foreign
exchange resources.

The bulk of French foreign investments are apparently
within her own empire, especially in North Africa and IndoChina. Some rubber plantations in Indo-China and some French
properties in Belgium and Switzerland may be salable. Very

little of her North African holdings could be sold, except at
sacrifice prices, especially so long as there is a possibility
of hostilities spreading to the Mediterranean.

11.

France will become increasingly dependent on the British Empire
as the strain of war becomes more severe. French dependence on
the United States will be determined by American policy.

France lacks the resources and the organization to carry
on equal warfare against so formidable an enemy as Germany.
She will therefore become steadily more dependent on the

vastly greater resources of the British Empire, and this

298

-dependence will become particularly great if the war grows
more active and the German blows more powerful. Allied
economic cooperation has already, in the agreement of
December 4, reached a point which it only approximated during

the last war after three years of hostilities.

France is now dependent on the United States to sell her
munitions not procurable in other countries. She made a

direct request for credits from the United States within five

days of the outbreak of war. It may reasonably be expected
that, should the war prove to be long and hard-fought, French
requests for American credits will become steadily more
frequent and insistent.

12. The immediate effect of mobilization on the economic life of
France was paralyzing.

Five million men (constituting about two-fifths of all
males gainfully employed) were withdrawn from their normal
peace-time occupations. Several million non-combatants were

evacuated from specially vulnerable areas. An official return
of October 2 said that over two and a half million people had
been evacuated from Paris. Strasbourg became a ghost city.

The transfer of the railroads to military control and the
special demands of mobilization brought about a crisis in
transport. Exports fell during September and October to
perhaps half of their peace-time level. Imports may have
fallen as much. Tax revenues in September were only 50 percent of budgetary estimates, and even in October they were

still about 10 percent below the trend of the first eight

months of the year. The government had to order the Pank of

France to extend special credit facilities to mobilized

debtors. Payments of rent were temporarily in complete
confusion, pending authorized war-time readjustments of up to
75 percent. A cumbersome procedure of application delayed
payments of war-time assistance to the dependents of mobilized

men.

13. The French government has taken the first steps towards the
assumption of control over the national economy.
Authoritarian government control over wages, hours and

labor organization was established in the first days after the
outbreak of war. The Ministry of Labor has replaced the trade
unions and the trade associations as the key agency in the
determination of wages and working conditions.

299

300

-7Foreign trade and international capital transactions have
gradually been subjected to government regulation. The
Direction du Commerce Exterieur licenses all imports and exports. The Bank of France administers exchange control.
Special agencies have been created to ration supplies of

industrial raw materials and to prepare for any rationing of
foodstuffs. These agencies are represented on the interallied committees for economic cooperation.

The first steps have been taken towards a general system

of price supervision.

14. When the Radical Socialist Party left the Popular Front in 1938

to join forces with the parties of the Center and Right, it

accepted the leadership of a bloc which is dominantly con-

servativo, nationalist and anti-republican. The outbreak of
war has enabled that bloc to e tend and consolidate its position. In the first months of war, France was acquiring the
complexion of a conservative, middle-class dictatorship.

301

a

War Economy

-9- -

302

A. The First Three Months of War Economy
1.

The immediate effect of mobilization on the economic

life of France was paralyzing. The conscription of five
million men and the evacuation of several million non-

combatants from vulnerable areas brought about a severe

decline of production and a crisis in transport.

The French military authorities expected an immediate

violent attack in the West. They consequently insisted on
mobilizing as many men as possible, and they have subrequently
shown the greatest reluctance to release conscripted men even

for the most urgent economic activities. Our information
indicates that no men have been released from active stations
at the front, but some releases of executive personnel,
technicians and skilled workers have taken place from reserves

stationed in interior districts.

Even in September men were released from military duty
to gather the sugar beet crop. In October some men classed

as industrial specialists were allowed to return to their

peace-time employments. On October 27, the government decided

to demobilize the 1910 class (consisting of men aged forty-nine),
those men over fort-three who have three children, and those
over forty-five who have two children. On December 2, it was
announced that fathers of four children or more would he
demobilized beginning December 15 and that eventually all
fathers of two or more children would be released. On
December 4, Sir John Simon said that France had three and a
half million men under arms. We do not know how many additional
mobilized men are serving in public and private munitions and

in other strategic occupations.

Meanwhile, non-combatants were being evacuated en masse

from specially vulnerable areas. On October 2, an official
return was issued showing that over two and a half million

people had been evacuated from Paris alone. We do not know
how many more have been evacuated from the frontier districts.

But there is evidence that evacuation from the most vulnerable

303
- 10 areas in the East has been fairly thoroughgoing. Strasbourg is
apparently quite deserted. Special government assistance has
been provided for needy evacuated persons. 1

This mass mobilization and evacuation severely differentiates the economic position of France from that of the United
Kingdom. The slogan "business as usual" is particularly hollow
in France because there is nobody to conduct normal business.
It can be forecast with considerable assurance that French pro-

duction will not again reach pre-war levels during the period of
hostilities. Even M. Reynaud, who is nothing if not optimistic,
has conceded (September 10th) that, in spite of all efforts,
French production will inevitably and materially decrease. The
decrease will begin to approximate that of the last war should
there be a considerable loss of life, should industry be disorganized by bombardment from the air, or should the Germans
succeed in disorganizing oceanic shipping.

The superior "flexibility" of the French "free economy"

over the German totalitarian system, which has been proclaimed

by many Liberal economists, manifested itself principally in

that France mobilized a considerable number of unemployed men

(as well as a larger number of employed), while all those

mobilized in Germany had previously been engaged in productive
labor or in preparing the equipment with which Germany would
wage war. M. Reynaud however prided himself (in a speech of
September 10th) that, in the economic sphere, the French Liberal
economy had "fresh troops" -- fresh from unemployment. In the
first three months of war France was developing replicas of most
of the economic controls which had been functioning in Germany
for some years. She too was becoming an organized war economy.
2

2.

The outbreak of war was the signal for the establishment of
government control over wages, hours and labor organization.
A decree 3/ was issued on September 1, which permitted an

increase in the weekly hours of work from forty to forty-five

without any increase in pay. This decree may be regarded as

Journal Officiel, October 11, 1939, pp. 12, 236.
French industrial capacity for the waging of a long war is
discussed in greater detail below, in Chapter II.
3 Journal Officiel, September 6, 1939, pp. 11, 158-9.

1

2

304
- 11 the first dividend declaration of the bloc which achieved
definitive victory over the Popular Front in November 1938 a dividend declaration equal to 12 percent of the wage bill.
However, a month later (October 4), probably as a result of
popular outcry, it proved necessary to withdraw this dividend
and to provide that the wages which would normally be paid to
working men for hours of work between forty and forty-five be

paid instead into the national Treasury. 1/ It was further
provided, in the original decree, that for all hours worked over
forty-five, payment should be at the rate of two-thirds the
existing wage rate; the remaining one-third was to be retained
by the employer and paid by him into the national Treasury.
A general sixty-hour week was established in industry by
decree of September 1 (several weeks before the same step was

taken in Germany). The same decree provided further that, for
periods not to exceed twelve weeks, a seventy-two hour week
would be permitted in industries working for national defense
or for the public service. Women and children were allowed to
work up to ten hours a day.

The provisions for arbitration and conciliation in earlier
collective wage contracts have been declared void. By decree
of November 16, 1939, it was provided that, in industries
important for national defense, the government would fix wages

and working conditions directly. In other industries arbitration would be permitted under the supervision of the Ministry

of Labor.

A whole batch of decrees has been issued to combat labor
"insubordination". For instance, a decree of November 19 pro-

vides:

"Individuals dangerous for national defense
or the security of the State may be transferred
from their place of residence to a center that
the War and Interior Ministries select. These
persons can be requisitioned for national defense

work, and, if they refuse to work or if they leave
the center where they are established and return

to their former residence, they are liable to
5-year prison terms. This ruling is effective as

long as France is under martial law."

The government has indicated its intention to take severe
measures against any labor opposition and to convert the French
1

Journal Officiel, October 4, 1939, pp. 11,198.

- 12 -

305

labor unions into a docile Labor Front. In view of the antiLabor and anti-Republican character of the larger part of the
bloc which supports the Daladier Administration, there is
every reason to believe that these decrees will be applied with
the greatest severity. 1
Foreign trade and international capital transactions have
gradually been subjected to government regulation.
Already on August 29th a decree was issued prohibiting

exports of hides and skins, wool, silk, cotton and linen, cereals,
sugar, petroleum, rubber, many chemicals, surgical and scientific

instruments, radios, trucks, etc.

A decree of September 1 provided that: "Imports into
France and Algeria of all foreign merchandise, except gold in
any form, under any customs regime whatsoever, is prohibited."

All imports are regarded, in principle, as exceptions to this
general prohibition. These "exceptions" are granted by the

Direction du Commerce Exterieur and the responsible ministries
and import groups which have been authorized to assist it. No

importation may take place without the issuance of a certificate
by the Exchange Office stating that the delivery of foreign
currency has been authorized or that foreign currency is not
required.

Exports also require prior authorization from the Direction
du Commerce Exterieur, and, in particular, they are subject to
the presentation of an agreement signed by the exporter to cede
to the Exchange Office all foreign exchange received from the
sale of the exported merchandise.
Despite repeated, emphatic denials (throughout August and

as late as September 4th) by responsible French officials that
their government had any intention of imposing extraordinary
controls over international capital transactions, complete exchange control was established by decree dated September 9th. 2

That decree provided that: "The export of capital under any form
whatever is prohibited, unless authorized by the Minister of
Finance." Only the Bank of France and its authorized agents
were permitted henceforth to engage in foreign exchange transactions.

A further decree 3/ provided that all French persons and
corporations (and certain foreign corporations) must submit a
The background of these decisions is discussed in greater
detail below, in Chapter VI.
2 Journal Officiel, September 10, 1939, p. 11,266 ff.
3 Journal Officiel, September 17, 1939, p. 11,535
1

306
- 13 declaration of their foreign holdings as of October 15, 1939.
The decree promised that this declaration of foreign holdings
would not be used to attempt to recover or punish past tax
evasion. By basing the required declaration on a date a month
forward, it provided opportunity for the repatriation or for
the concealment of foreign holdings. The date on which this
declaration of foreign holdings is to be based was postponed
(on October 9) to November 15 and then (on November 15) to

December 31, 1939.

Special agencies have been set up to ration supplies of
industrial raw materials and to prepare for any necessary
rationing of foodstuffs. On September 1 there was established
a special war food service under a Secretaire General du
Ravitaillement General. On November 1 provision was made for
the establishment of groups in each Department of France to

facilitate the supply of foodstuffs to the population in the
event of local shortages, difficulties of transport, etc.;

these groups are evidently inactive pending the a pearance of
an emergency situation. A decree was issued on November 23

requiring the declaration of all stocks of animal and vegetable
oils and fats, and some steps -- hardly going beyond moral
suasion - have been taken to reduce the consumption of beef

and veal. On the other hand, the rationing of industrial raw
materials is evidently more complete. The system of import
licenses is an important instrument of this rationing. Since
November 6 there has been a special rationing system for iron
ore, lead, zinc, antimony, manganese, tungsten and other iron
alloys. Special boards - including representatives both of
the government and the trade associations - are being created

to control the rationing of all important materials.

The first steps have been taken towards a general system

of price supervision. In the interest of encouraging wheat

planting, the price of hard wheat was fixed on September 1 at

the generous level of 207.5 francs a quintal 1 for

September 1939, rising progressively each month to 226 francs
for August 1940. On September 4 the price control committee

issued a warning, couched in the usual French rhetoric, that

"abnormal" price increases would be repressed. On September 16

the Journal Officiel published a decree prohibiting all
unauthorized price increases over the level prevailing on

September 1. With this decree the French government nominally
adopted the system of the German Preisstopverordnung of
1

A quintal equals approximately 3.67 U. S. bushels.

- 14 -

307

October 17, 1936. It remains highly dubious that the French
administration will be able to achieve a degree of price
stability comparable to the German. There have already been a
large number of approved prices increases. Further ones are
announced in the Journal Officiel every week. But the publication of price indices has been prohibited, and we have no
other reliable information on the general movement of prices.
3.

France has been struggling ever since the war of 1914-1918
to meet a heavy burden first of reconstruction and then of
rearmament with an antiquated tax system and an inefficient tax

administration. For the greater part of these years, the first
concerns of French governments have been to avoid direct taxes,

to strike property and the higher income groups lightly, and to
derive as large a part of the public revenues as possible from
indirect taxes bearing on consumption. Under this regime, the

French public debt has increased almost continuously, and France
has had a lush flowering of customs, excise, stamp and sales
taxes. 1/ A fundamental reconstruction of the French tax system
has ceased, even nominally, to be on the order of the day since
the fall of the second Blum government (April 9, 1938).
The present French government evidently intends to pay for
its internal war expenditures, la rgely by borrowing, supplemented
by some additional taxes especially on wages and consumption.
The only really heavy new tax which has been imposed since the
outbreak of war is the 100 percent tax on wages earned between
forty and forty-five hours a week and the 33-1/3 percent tax on
wages earned for work over forty-five hours a week. The general

national defense tax of 2 percent on all incomes first levied

in May 1939 was increased (by decree of November 17) to 5 percent. Tobacco prices (a State monopoly) have been raised about

one quarter. It was announced that profits in national defense
industries would be severaly restricted, all profits over 10
percent to revert to the State.
These additional taxes will cover only a small part of
additional war expenditures. It must be recalled that
a propriations for defense during 1939 have totaled about 186
billion francs or perhaps two-thirds of the national income.
About 31.9 billion was appropriated for defense in the ordinary
budget. About 72.6 billion has been appropriated in various

special budgets. Some 81.2 billion has been appropriated under
the law of December 31, 1938, chargeable to 1940 and later
budgets. Expenditures have been less than appropriations, but
we do not know exactly how much less.
1

A more detailed account of French public finances is given
below in Shapbor IV. section D.

308
- 15 Next year's ordinary budget includes expenditures of 79.3
billion francs and the war budget is estimated at about 249

billion francs. Of this 249 billion, some 106 billion is
tentatively allocated to the Air Ministry, about 87 billion to
Armament, about 37 billion to War, about 15 billion to Navy
and small amounts to other ministries.

Even without war there would have been an increase of

at least forty-billion francs in the French public debt during
1939. Since the outbreak of war the public debt has been

rising at least twice as fast as during peace. "Borrowing"

is currently largely a euphendsm for money creation by the Bank
of France and the other banks who are buying large amounts of

armament bonds. It seems quite clear that it will be impossible
to preserve the stability of the French general price level
during a long war without imposing the severest income and
inheritance taxes combined with a capital levy. The present
French government may very likely prefer inflation combined
with fervent declamation against "the enemies of the Republic".

Our best information indicates that French tax revenues
in September were 50 percent under budgetary estimates. Yields
during October were about 10 percent under the trend of the
first seven months of this year. We have no information yet on
yields during November.

New subscriptions to armament bonds totaled 1.6 billion

francs in the first week of war. Put since then the first

patriotic flush has subsided. Our best sources say merely
that bond subscriptions are currently running materially above
the one hundred million francs a day which they were averaging
before the outbreak of war.

Professor Rist has estimated that the daily cost of the war
to

the French government is perhaps seven hundred million or

eight hundred million francs, but he was not at all confident
that this figure was accurate. Other official sources say only
that the cost is enormous. (Total budgetary revenues of the
State for the first seven months of 1939 were only 32.4 billion
francs.) Total central government expenditures for the seventy-

odd days from September 1 to November 11 were 78.5 billion francs.

This is more than a full year's tax revenues and nearer one-third
than one-fourth of the French national income.
From the outbreak of war to November 30, the government

received advances of 10.0 billion francs from the Pank of France.
The other banks are apparently subscribing liberally to government bonds. As long as the expansion of their investments in

309
- 16 governments procedes uniformly, no bank need lose cash, and the
process can go on indefinitely. When such sophisticated methods
of money creation are available, there need be no great reliance
on "the printing presses".

Since the end of January 1939 note circulation has increased from 109.3 billion francs on January 26 to 149.4 billion
francs on November 30. We have no up-to-date figures on the

increase in total demand deposits, but that is a less important
deficiency in the case of France than it would be in other large
countries because French business relies relatively more on
notes and less on checks. Measured by the increase in note
circulation, the supply of money has probably increased more
in France than in any other major European country. Most of
the increase has taken place since the week before the outbreak
of war.

The weighted index of wholesale prices compiled by the
Statistique Generale rose from an average of 411 in 1936 to 581
in 1937 and 653 in 1938. It stood at 674 in August 1939 compared to 649 in August 1938. No price indices have been published since the outbreak of the war. The French government
has announced its intention to repress all "abnormal" price
increases. However, in view of the lack of controls comparable
to those of Germany, the contraction of output brought about by
mobilization, and the considerable reliance on money creation

to finance war expenditures, the prospects for the stability
of the French general price level are not bright. Prophecy is
hazardous, but it seems not unlikely that an inflationary
experience comparable to that of the last war is about to be
repeated in France.

4.

The experience of the first three months of war suggests

that France will have to restrict her imports from countries
outside the sterling and franc areas very carefully. 1

At the outbreak of war France had about three and a half
billion dollars of gold, dollar balances and American investments.
She had perhaps a billion dollars more of salable assets in other
neutral countries and in such parts of her empire as might attract
foreign buyers. It was not clear how much of the foreign holdings
of her nationals she would be able and willing to take over for
A more extended analysis of French capacity to pay for imports
during a long war is given in Section E below.

1

310
- 17 public purposes. Repatriation of capital after the outbreak of
war, while very impressive in francs, amounted to very little in
dollars. (For instance, the French were very proud that their
exchange equalization fund gained a billion francs of gold in
September, but this was only about twenty-three million dollars.)

Exports declined drastically after the outbreak of war. It

is impossible to assess the precise magnitude of the decline
because the French have discontinued the publication of foreign
trade statistics, and we have only very incomplete information
from other sources.

The few figures we have are of slight interest. They deal
only with September and October and have very little prediction

value. The crisis of the first weeks of mobilization, when it

was expected that a violent attack might have to be met at any
moment, can hardly be projected for the duration of the war.
Only the figures which appear after the beginning of 1940 will
begin to show the permanent character of war commerce.

French exports to the United States were only $3,851,000

in September 1939 compared to $5,395,000 in September 1938.
October was even lower with $2,994,000 compared to $5,953,000

in the preceding October. This was a reversal of the trend
of the first eight months of 1939 in which the value of French
exports to the United States was $43,909,000 compared to
$31,896,000 in the same period of 1938.

French exports to Switzerland declined even more severely.
September 1939 exports were valued at 7,092,000 Swiss francs
compared to 20,951,000 in September 1938. October exports were
11,710,000 compared with 23,745,000 in October 1938. This also

was a reversal of the trend of the first eight months in which

the Swiss bought 192,174,000 Swiss francs of French goods compared to 137,638,000 in the same period of 1938.

French exports to the Netherlands in September were only
3,138,000 Dutch florins compared to 5,069,000 florins in
September 1938. This again was a reversal of the trend of the
first eight months in which the Netherlands imported 57,278,000
florins of French goods compared with 41,259,000 florins in the
same months of 1938.

French exports to Canada declined in September to 653,000
dollars compared to 709,000 dollars in September 1938, and this,

too, was a reversal of the trend of the first eight months in

which Canada bought $4,114,000 of goods from France compared

with $3,608,000 in the same period of 1938.

311
- 18 Data on French exports to her two greatest customers, Great

ritain and Belgium, are not yet available for the period since
the outbreak of war.

French imports, except from the United States, may have
declined as much since the outbreak of war as her exports. Swiss
sales to France which were valued at 10,794,000 Swiss francs for
the two months September-October 1938 were only 3,409,000 Swiss
francs during September-October 1939. Canadian sales to France
were $1,664,000 in September-October 1938 and only $615,000 in
September-October 1939. Netherlands exports to France were
4,579,000 Dutch florins in September 1938 and only 2,322,000 in
September 1939. Even United States exports to France were only
slightly larger in September-October 1939 than in the same period
1938, being $24,687,000 in the latter year compared with
$23,556,000 in the earlier one.
From September 1 to November 29, French sales of gold to
the United States amounted to $90,027,000. At the same time

French dollar balances in the United States were reduced by
$40,479,000. On the other hand, there were net French purchases
in the United States of $2,500,000 of domestic securities and
$13,400,000 of foreign securities.
The French government has said that it is quite unable to
make any estimate, even in round figures, of its probable war
purchases in the United States during the first six months or
first year of war. France has arranged already for the purchase

of some forty million dollars of copper in the United States.

In November France received authorizations for the import of $95

million worth of airplanes, parts, and engines from this country.
In the coming year airplane purchases may amount to several

hundred million dollars. Machine tools, cotton and petroleum

will probably be prominent among the things the French buy from
the United States.

Negotiations for allied economic cooperation have particularly emphasized that every effort must be made, in view of the
stringent exchange situation, to buy as much as possible within
the sterling area. Meetings took place during November to set
up committees for the coordination of allied foreign purchases.
They also included negotiations with regard to the French desire
to maintain her sales to the United Kingdom, which consist
largely of luxury goods whose importation into the United Kingdom
was forbidden at the outbreak of war. On December 4, a financial
agreement was signed involving an almost complete pooling of
allied exchange resources.

312
- 19 However, at the end of the first three months of war,
Anglo-French economic collaboration was only getting started.
Such collaboration may be expected to acquire increasing importance as war-time organization is perfected and as the
long strain of war brings out the greatly superior economic
resources of the British Empire as opposed to the French. 1
At the end of the last war, France had sold and lost by
default and repudiation almost six billion dollars of foreign
investments, and she had acquired about seven and one-half

billion dollars of debts to the United States and the United
Kingdom. Today she has over a billion dollars more of gold

than she had in 1914, but the value of her foreign investments

is substantially less than it was twenty-five years ago. It

will be impossible for France during the present war to finance,
from her own resources, such a volume of imports as she received during 1914-1920 as a result of the assistance of the
United States and the United Kingdom. Exchange to pay for

imports comparable to ose of the last war can come only from
commercial and governmental loans by the United States and
from renewed dependence on the United Kingdom. France will

undoubtedly make every effort to get credits in the United
States. A request for such credits was made within five days

after the beginning of hostilities.

France may not be urgently in need of foreign credits (and
she may not become greatly indebted to the United Kingdom) for
a period considerably beyond the end of 1940 if the WE
-

tinues a relatively static course on the land frontiers, with

a resulting low consumption of war materials. However, should

land and air hostilities become active, it is quite likely that
the consumption of war materials will be greatly in excess of
any previous experience. Even today French military tactics
and French purchases must be adjusted to the fact that there
is no guaranty that credits will be available should her own
resources become exhausted.

5.

In contrast to the United Kingdom - where the outbreak of
war was accompanied by the maintenance of vizorous opposition

criticism, the assumption of the burden of war costs largely by

1

A brief sketch of allied economic cooperation during the war
of 1914-1918 and some further details on present arrangements are iven below in section E.

313
- 20 the middle and upper income groups, and the participation of the
organized Labour movement in the management of war industry i,
in France criticism has largely been silenced by censorship and

military trials; parliament has given up all effective control

over the executive and has ceased even to be a platform for con-

tinuous minority criticism, war costs bear especially heavily
on the poor, and every effort is being made to destroy the independent labor movement. 1

We have already indicated above that the heaviest French war
taxes are on wages and consumption.

It is necessary to differentiate sharply the position of the
opposition parties in Britain and France. In Fritain the consistency of the foreign policy of the Labour Party, the weakness
of the Chamberlain government, the presence of strong socialist
parties in several Dominions, the necessity of playing up to
democratic sentiment in the United States, and several other

factors -- which lie deep in the social and intellectual composition of Britain, but which are hard to describe in a few words -,
ruled out any policy of "cracking down" on labor and muzzling all

independent opposition. In France such inhibitions have counted
for much less.

Even the most casual reading of the current British and
F ench press reveals the most striking contrasts. The English

press is critical, well informed -- stern in its realization

of obstacles to be met and losses to be suffered. The French

press is entirely uninformative. A journal like "L'Europe
Nouvelle", which in the immediate post-war years had a high
reputation for informed judgment, now abounds in absurd underestimates of the strength of Germany and unrestrained exaggeration
of the power of France. The French newspaper press predicts
"starvation and revolution" in Cermany within six months.
Less adequate provision is apparently being made for the

fam lies of mobilized men in France than in Britain or even
Germany.

1

The background of this trend is described in greater detail
in section F below.

314
- 21 By decree 1/ dated September 1, 1939, it was provided that
needy families of mobilized men would be paid 12 francs a day
in the Department of the Seine, 8 francs in communes of more
than 5,000 inhabitants, and 7 francs in other communes. For
each child under 16 years of age there would be granted a further allowance of 5.5 francs in the Seine Department and 4.5

francs in all other Departments. Reductions of rent up to 75
percent of the prevailing level were to be negotiated between
landlord and tenant, in case of need.
In accordance with this decree, the wife of a mobilized
soldier with four children living in Paris would receive 238

francs a week (about $5.25 at current exchange rates) and some
rent adjustment. A woman in similar circumstances in London would
receive L2 (about 353 francs at current exchange rates) and up to

L2 additional as an allowance for living in a specially expensive area, as well as a guarantee against eviction for nonpayment of rent and a guarantee against being forced to return

any articles bought before the outbreak of war on the installment plan.

Information is not at hand for a precise comparison with
Germany, but we do know that the Germany government has-declared

its intention to provide the families of mobilized men with
85 percent of their normal peace-time wages, and this is certainly far better than is being done in France.
The participation of labor in war-time administration in

France approximates that of Germany rather than that of the
United Kingdom. Labor was not consulted on any of the decree
legislation, and all but the most strongly placed opposers

(e.g. M. Blum) were silenced by mobilization, military dis-

cipline, and military trials. Parliamentary criticism has

been smothered. Communist Deputies have been imprisoned in

violation of their parliamentary immunity. The French trade
unions today have little independent bargaining power while
the British ones are as strong as ever. The Russo-German pact
threw confusion into the ranks of the French Communist Party

(which on the first ballot of the general election had a larger

popular support than the party of M. Daladier). The decree of

September 26 dissolving the Communist Party and a mass of other

legislation which followed it 2/ have been used to silence, for
the time, practically all vigorous defenders of the claims of
the French working classes. Scores of elected municipal councils
1 Journal Officiel, September 8, 1939, p. 11,199.
2 See especially Journal Officiel, September 27, 1939, pp.
11,770-1 on the dissolution of elected local government bodies.

- 22 -

315

have been dissolved and their members replaced by supporters of

the political and social policy of the Right-Center. 1

In the first three months of the war, France was taking on
the aspect of a conservative middle class dictatorship. We do
not believe it possible at present to predict how long this
trend will continue. We would warn against any systematic underestimation of the strength of the republican and equalitarian
tradition in France, but we wish also to emphasize the reality
of the social struggle which is going on there under the thin
slogan of "National Union".
Should a conservative middle class dictatorship emerge in

France from the present war, it seems quite unlikely that this
dictatorship will be, as the French would say, "a fascism". 2

It will be something much more indigenous. The French middle
classes are not going to give themselves over to a leader on
the Germany or Italian model, and they will undoubtedly preserve
something of the traditional republican symbolism. Rather than
a new armed group of partisans taking over the power of the State,

we look for a reaffirmation of the strength of the traditional
French ruling classes. The dictatorship of M. Daladier will no
doubt - both in its forms and in its content -- resemble that
of M. Thiers or M. Clemenceau more than that of Hitler or

Mussolini.

1

See Journal Officiel, October 20, 1939, pp. 12,490-2 for the

dissolution, in a single day, of 25 municipal councils in

the Department of Gard and several others in Seine-et-Marne
and the Pyrennies.
2/ We expect to prepare an independent paper on this matter at

a later date. The essential insight is already present in

Elie Halevy, L'Ere des Tyrannies, (1938), especially p. 223.

316

Industry and Munitions

23.

317

B. Industrial and Armament Capacity
19

1.

The industrial and armament output of France during the
present war may reasonably be expected to be greatly higher,

both absolutely and relatively, than during the war of 19141918. This improved prospect is due, in the first instance,
to the fortifications built in the post-war years, which
seem likely to prevent any such occupation of the French
heavy industry centers of the north and east as took place
in August and September 1914.

After the advance in the West was stabilized at the Aisne
in the middle of September 1914, warfare on French soil was
stationary for over three and a half years. 1 From Compiegne
to Belfort the ebb and flow of advance never reached ten miles.
For industrial purposes, the line which marks the extent of
invasion may be taken to start at Nieuport in Belgium, pass
through Ypres and enter France to the east of Armentieres, then

south to the west of Lille and east of Arras. From there it

bent in a wide semi-circle through Albert, west of Lassigny and
north of Soissons, and Reims, passing north and east of Verdun.
Then it bent sharply south of St. Mihiel and Pont-a-Mousson,
following approximately the frontier of Alsace-Lorraine as far
as the east of St. Die and thereafter due south to the Swiss
frontier. Ten departments were included more or less in the
invaded area: Nord, Pas-de-Calais; Somme, Oise, Aisne, Marne,
Meuse, Meurthe-et-Moselle, Vosges and Ardennes.

The completely invaded area was only 6 percent of the

total French territory, but it was (aside from the Seine area)
perhaps the richest section of France. It had 10 percent of the
population of the country and 14 percent of her industrial workers.
1

C. R. M. F. Cruttwell, A History of The Great Mar 1914-1918,
Oxford (1934), map 10, p. 110. Arthur Fontaine, L'Industrie
Francais Pendant La Guerre, New Haven (1925), map pp. 8-9.

24.

318

But even the figure of 14 percent greatly underestimates
the importance of this area to France's war economy. The invaded area was par excellence the zone of heavy industry.
Before the outbreak of war, this region had had 52.7 percent of
France's metallurgical workers, 60.6 percent of her iron and
steel workers, 41.8 percent of her miners, 29.4 percent of her
textile workers, and was heavily represented in almost every
other branch of manufacturing industry. The ten invaded departments had 41 percent of the total steam power of France.
The area invaded or under fire had formerly produced 74 percent
of France's coal, 76.5 percent of the coke, 81 percent of the
pig iron, 63 percent of the steel, 94 percent of the copper,
76 percent of the zinc, 81 percent of the wool, 93 percent of
the linen, 44 percent of the chemicals, 76 percent of the sugar,
59 percent of the industrial alcohol, so percent of the window
glass, 50 percent of the bottles, and appreciable parts of the
output of many other commodities. It was precisely the industries
which were most important for the waging of war which were located

in the invaded provinces. For the duration of the war of 1914-1918,
these industries were added, in large part, to the industrial and
armament capacity of Germany, crippling France and greatly increasing her dependence on imports.

Without possessing any special military knowledge or com-

petence, it is our opinion that France is not likely to be de-

prived of these heavy industry areas early during the present war.
Some part of them may be disabled from the air, but the occupation
of these areas is impossible without the conquest of Belgium and
the reduction of the French fortifications. These things seem
unlikely to occur in the near future. Possessing these areas,
France will be more able than in 1914-1918 to produce her own

munitions. She will be less dependent on imports.

Together with these old centers of heavy industry, now pro-

tected by fortifications, may be considered the additional industrial capacity of the departments of Moselle (Lorraine),

Bas-Rhin and Haut-Rhin (Alsace) re-annexed under the Treaty of
Versailles. 1/ These departments added only 2.74 percent to the

territory of France, but they made a great addition to her heavy
industry capacity. In 1936 the whole of France produced

46.1 million tons of coal; of this total, 5.5 million tons were

mined in the department of Moselle alone. In the same year France

produced 6.2 million tons of pig iron, of which 2.3 million tons
were produced in Moselle. She had an output of 6.7 million tons
of steel, of which 2.2 million tons came from Moselle. Moselle
1

Henri Laufenberger in Revue d'Economie Politique, Janvier-Fevrier
1939 and Annuaire Statistique 1937. section 3B.

319

25.

also contains almost all the potash and petroleum of France.

Alsace makes her contribution especially in the textile industries, having (in 1936) 16.7 percent of the cotton spindles
of France, 17.3 percent of the cotton weaving machines,
11.9 percent of the wool spindles and 7.7 percent of the wool
weaving machines.

The value of the product of these frontier regions protected by the new fortifications and re-annexed under the
Treaty of Versailles, over a period of four war years, may
reasonably be estimated at a sum greatly in excess of the capital
value of French gold stocks and foreign investments added together.
2.

The second great cause of the improved industrial and
armament capacity of France today, in comparison with 1914, is
the rapid industrialization which she accomplished between 1919
and 1930. The industrial progress of France during those years
was probably greater than that of any other western European nation 1
The gainfully employed population of France numbered

21.6 million at the census of 1931. This was an increase of only

.9 million over 1906. (It will be recalled that France's male

population between the ages of fifteen and fifty decreased by
11 percent between 1911 and 1921.) The numbers engaged in industry,

however, increased much more rapidly. From 34.9 percent of all
gainfully employed in 1906 they passed to 39.1 percent of all
gainfully employed in 1931, or an increase of over 12 percent.
The number of persons employed in transport increased by 290,000

(or 64 percent), in mining by 150,000 (or 56 percent) and in
manufacturing industry by 1,030,000 (or 26 percent).

In 1906 there were only 97,000 establishments in France employing machine power. In 1926 there were 125,000 such establishments and in 1931 there were 175,000. The amount of machine power
used increased between 1906 and 1931, in mining from 249,000 kilo-

watts to 1,510,000 kilowatts, in the chemical industries from
148,000 to 555,000, in metallurgy from 221,000 to 1,814,000. Reckoned in horsepower, and averaged over all industry, horsepower per
worker passed from .90 in 1906 to 1.78 in 1926 and 2.41 in 1931.
1

R. Wagenfuhr, Entwicklungstendenzen der doutschen und internationalen
Industrieproduktion 1860 bis 1932, Hamburg (1933), C. Gide et
W. Qualid, Le Bilan De La Guerre Pour La France, New Haven (1931),
W. F. Ogburn and W. Jaffe, The Economic Development of Post-War
France, New York (1929), and the special January-February 1939
number of the Revue D'Economie Politique.

320
26.

Coal

France has very meager coal resources compared to those of

Germany, Britain or the United States. Though the expansion of
her coal industry during the 1920's was remarkable, she was still
not a great coal producer.
France's total reserves were estimated in 1913 at eighteen
billion tons, compared with one hundred ninety billion tons in
Great Britain, four hundred twenty billion in Germany and three
thousand eight hundred billion in the United States. French coal

is generally poor or inaccessible. Her greatest field, in the

Nord and the Pas de Calais, is only the tail-end of the more
accessible Belgian coal measures. The other important French
coal-bearing stata are on the upper Loire, west of Lyons,
especially between St. Etienne and Roanne, but this field is

so small that it would hardly merit mention in any other country.
While France produced an average of forty million tons of coal in
the years 1911-1913, Germany was producing one hundred ninety-three

million tons (including lignite equivalents), Great Britain

two hundred seventy-eight million tons, and the United States
four hundred eighty-four million tons. During these years, France
had "average annual net imports of 20.9 million tons of coal.
The French delegation went to the peace conference determined

to improve the position of their country with regard to coal supplies.

Coal production in France had been drastically reduced during
hostilities by the German occupation of the Nord and part of the
Pas de Calais as well as by the general labor shortage and disorganization of war industry. French production of coal had been

40.8 million tons in 1913 but only 19.5 million in 1915 and
26.3 million in 1918. France had been absolutely dependent during
1914-1918 on coal imports from the United Kingdom, which were a
heavy drain on her foreign exchange resources and had first claim

on severely rationed shipping facilities.

France insisted at the peace conference that she must have the
Saar basin (with coal reserves as great as those of all France), and
Clemencenu clung to this demand so tenaciously that President Wilson

threatened to withdraw from Paris if he did not moderate his atti-

tude. 1 Finally a compromise was reached whereby France was
given ownership of the coal mines, the Saar territory was placed
under League administration, and its permanent political status

was left to be determined by plebiscite in 1935. The coal mines
1

R. S. Baker, Woodrow Wilson and World Settlement, N. Y. (1922)

vol. II, pp. 18-19, 23 ff.

321
27.

of Moselle passed to France. Germany undertook to deliver to
France seven million tons of coal per year for ten years, and
Germany was obliged to guarantee France, for a period not ex-

ceeding ten years, further shipments of coal equal to the differ-

ence between the pre-war production of the Nord and the Pas de Calais
and their production during the post-war decade. 1

The recovery of production in the devastated areas was rapid
and complete. By 1925 the Nord and the Pas de Calais were producing more coal than ever before. The mines were also more
efficiently equipped than formerly. There was a wider use of
pneumatic drills and of mechanical cutting instruments; new types
of steam boilers had replaced the old more rapidly than would have
been provided for by normal depreciation, and electric power was
much more widely used.

The output of coal (excluding the Saar) rose from 25.3 million
tons in 1920 to 48.1 million tons in 1925 and 55.1 million tons in
1930. Net imports of coal, however, continued to increase. In
1920 such imports totaled 32.0 million, and in 1930 they were
33.4 million. Total French consumption of coal therefore, after
having decreased from 64.8 million tons in 1913 to 56.8 million
in 1920, now increased to 86.4 million tons in 1930. Both in
production and consumption of coal, the French rate of increase
from 1913 to 1930 was greatly in excess of that of Germany or
Great Britain.
Nevertheless, it was impossible to overcome unfavorable natural
conditions. The average daily output of coal per person employed in
1930 was only 696 kilograms in France compared to 1,098 kilograms
in Great Britain, 1,352 kilograms in the Ruhr and 1,369 kilograms
in Polish Upper Silesia,

French coals are particularly ill adapted for the production
of coke, and the price of coke has consequently always been com-

paratively high in France. In 1913 France produced only 4.0 million
tons of coke; in 1930 she produced 9.2 million tons. Somewhat less
than half of her domestically-produced coke was, however, produced
from imported coal (principally German), and she imported a further

1.6 million tone of finished coke.
1

Treaty of Versailles, Part VIII, Annex 5, paragraph 2.

28.

322

Iron and steel
The French iron and steel industry expanded more rapidly

in the 1920's than that of Britain, Germany or the United States.
In 1930 France was second among the countries of the world in

the production of iron ore, third in the production of pig iron
and third in the production of crude steel. 1
In 1913 France produced twenty-two million metric tons of
iron ore. The invasion, however, deprived her of the great Nancy
and Briey basins. Her production consequently fell in 1915 to
620,000 tons. During the best year of the war, 1917. she produced only 2,035,000 tons, or less then 10 percent of the 1913
output.

The peace not only restored the Nancy and Briey mines but
also added the more accessible ores of the Metz-Thionville field,
In 1920 production of iron ore reached fourteen million tone; in

1935 it was up to thirty-six million and in 1929 attained fiftyfive million tons. It was calculated in 1928 that French pro-

duction of iron ore was at the rate of 1,200 kilograms per capita,
while the production of the United States was only 575 kilograms
per capita, Great Britain only 256 kilograms, and Germany only
98 kilograms.

After the war of 1914-1918, the iron and steel plants which
had been destroyed were reconstructed and others were modernized.

Most of the plants, especially in the East, were constructed as
integrated establishments including both blast furnaces and rolling
mills, and usually producing a considerable number of by-products

as well as iron and steel. Before the war, the daily capacity of

blast furnaces usually varied between two hundred and three hundred
tons; by 1929 furnaces of three hundred tons had become typical
and some existed of three hundred fifty to four hundred ton capacity.

In 1913 France produced 5.2 million tone of pig iron. The
German section of Lorraine produced 3.7 million. But in 1915 French

production of pig iron had fallen as a result of the invasion, to
584,000 tons, and even in 1917 it only reached 1.4 million tons.

Within her new frontiers, France produced 3.3 million tone of

pig iron in 1920, about 8.5 million in 1925, and 10.4 million in
1929. She was the largest European producer of pig iron.
1

F. Benham, The Iron and Steel Industry of Germany, France,
Belgium, Laixembourg, and The Saar, London and Cambridge Economic

Service, (October 1934). Statistical Yearbook of the League of
Nations 1938-9, Geneva (1939).

29.

323

She was also one of the largest producers of steel. French
steel production was 4.7 million tons in 1913, only 1.1 million
tons in 1915, and -- even within her new frontiers -- only
2.7 million tons in 1920. However, steel production was already
7.5 million tons in 1925 and reached 9.7 million tons in 1929.
It was still greatly below the production of Germany (16.0 million
tons) and slightly below that of the United Kingdom, but the
French rate of increase had been much the most rapid.

The East -- including Ardennes, Haute-Marne, Moselle and

Meurthe-et-Moselle -- is the great iron and steel area. It produces 95 percent of the iron ore, four-fifths of the pig iron
and two-thirds of the steel. Its location is determined by the
Lorraine iron ore field; nearly all its fuel comes from elsewhere.
(Transport costs are very heavy in the French iron and steel industry). The North produces primarily finished products, and
the Centre primarily forged pieces and special steels. We shall
have something to say about the Centre below, in connection with
armament output.
Chemicals

The war of 1914-1918 stimulated the expansion of the French
chemical industry, and the reannexation of the potassium deposits
of Alsace added further to her resources. In 1913 France produced
1,200,000 tons of sulphuric acid; in 1925 she produced 1,850,000
tons -- coming second only after the United States. She was the
greatest European producer of natural phosphates and of superphosphates of lime. She became a heavy net exporter of synthetic
dyes and of other chemical products. The number of persons employed in the chemical industry increased by 64 percent between
the censuses of 1906 and 1931.
Automobiles

In the 1920's France became the greatest European producer of
automobiles. From 40,000 in 1920, her production increased to

177,000 in 1925 and 254,000 in 1929. Her production was slightly
higher than that of Great Britain and almost three times as great
as that of Germany.

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324

Industrial production
The most comprehensive index we have of French industrial
production (1913 = 100) shows a rise from fifty-seven in 1919

to one hundred forty in 1930. This index weights the capital
goods industries far too heavily and hence accentuates the actual

fluctuations in French industrial production. 1 When due allowance is made for the imperfection of the index, the actual rise
in industrial production over the 1913 base is probably nearer
20 percent than 40 percent. Nevertheless this is a remarkable
achievement, particularly when we consider the destructiveness
of the war and the necessity of spending about one hundred billion
francs from the national Treasury for the restoration of the
devastated areas.

A German scholar, Rolf Wagenfuhr, has calculated that French
industrial production increased from 48 percent of the German in
1913 to 67 percent of the German in 1928-9. The precision of

these figures is specious, but they do illustrate a broad truth.

Both Germany and France increased their industrial production
during the 1920's more rapidly than did the United Kingdom,
and France was going ahead faster than Germany.

3.

The industrial gains of the 1920' S were, in large part,
dissipated during the 1930's. While Germany 2 and the
United Kingdom 3/ both, after 1932, experienced an expansion
in which production and investment passed all previous records,
French capital equipment probably depreciated somewhat and output

remained stagnant at a level not far above 1913.

In view of the primitive condition of French statistical information, it is quite impossible to give anything but an im-

pressionistic estimate of French capital investment during the
1930's. In our opinion, taking the economy as a whole, there was
no net investment, except (if this be considered investment) in

J. Dessirier, Indices mensuels de la Production industrielle en
France, in Bulletin de la S. G. F., October 1924, pp. 73-109 and

1

2

April 1926, pp. 297-332.
A thumbnail sketch of the economic development of Germany since
1933 is given in our memorandum of November 6, 1939 on The
Economic Position of Germany.

3

The best general survey is still Colin Clark, National Income and
Outlay, London (1937).

31.

325

armament equipment. On the contrary, it is our impression that,
since production was always considerably below capacity, there
was a large volume of undermaintenance and that the capacity of
French industry in 1939 was therefore probably somewhat less than

in 1929. This judgment coincides broadly with that of
M. Marc Aucuy 1/ and is consistent with the statistical evidence
used by M. A. Sauvy and Mm. O. Mangin. 2

Even the new French index of industrial production is not
designed so as to make possible a sure division between investment
goods and consumption goods. Several of the groups used in computing

the index cover both categories. Still it is possible, by taking
our courage in both hands, to arrive at a rough approximation of

the reality. We include mines, quarries, chemical industries,
metallurgy, metal working, building materials and construction in
the investment category and put food, paper, rubber, textiles,
leather, electric power, glass and moving pictures in the con-

sumption goods category. This procedure (on a base 1928 = 100)
yields an index of ninety-six for consumption goods and seventynine for investment goods, in the bad year 1938. Considering
further that those groups which we have classed as consumption
contain a considerable number of investment items, there is
reason to suspect that production of industrial consumption goods

hardly declined at all during the depression in France. On the
other hand, the index of the production of investment goods certainly understates the decline in productive investment because
it makes no allowance for the greatly increased importance of
armament output in recent years. Ideally we should have three
indices: Consumption, investment and armament.

In any case, the record of 1938 makes dismal enough reading
in comparison with 1928, 1929 or 1930, and 1938 was as good a year
in France as 1932, 1934, 1935 or 1936. The annual index of in-

dustrial production stood at eighty-five in 1938 compared with
one hundred in 1928, one hundred eight in 1929, and one hundred

eight in 1930. Industrial production was therefore more than
20 percent below that of 1929 and 1930. Two of the French
statisticians best acquainted with these matters, M. A. Sauvy and
M. R. Rivet, have calculated that French industrial production
was no greater in 1938 than in 1913. This would mean that French
industrial output in 1938 was very roughly a third that of Germany.
1

2

Revue d'Economie Politique, Janvier-Fevrier (1939) P. 181 ff.

Bulletin de la S. G. F., Avril-Juin 1939, pp. 523-4.

326
- 32 Whereas French coal output was 53.8 million metric tons in
1929, it was only 46.5 million tons in 1938; meanwhile German
(including Saar at both dates) output had risen from 177.0 mil-

lion tons to 186.2 million tons (excluding lignite). French output of iron ore (in iron content) was about 18.0 million tons in
1929, but only 10.1 million tons in 1938, meanwhile Cermany had

increased her output from 2.1 million tons to 3.1 million tons.
French production of steel fell from 9.7 million tons to 6.2
million tons between the same dates, while German (including Saar

at both dates) production of steel rose from 18.2 million tons to
23.2 million tons. French production of cement fell from 5.8 million tons to 4.3 million tons (in 1937, last year available),
while German production rose from 7.2 million to 12.6 million.

French production of aluminum increased from 29.1 thousand tons
to 45.3 thousand, while German production increased from 33.3
thousand to 160.0 thousand. France lost to Germany her preeminence

in the production of sulphuric acid. She was passed by Italy in
the production of superphosphates of lime. She fell from first
to third place in Europe in the production of automobiles, her
output in 1938 being only half that of Britain and two-third that
of Germany. Almost every other French industry in which inter-

national comparisons are possible showed the same kind of decline.

It would require a broader political and economic canvas

than is possible here to justify an attempt at an exolanation of
the general stagnation and retrogression of the French economy

in the 1930's. However, it is impossible to refrain from a word

on the explanation of French stagnation which is most popular
among French economists. 1/ This is, ouite simply, that especially in 1936-7, the years of the Popular Front - French
labor "refused to work". Insofar as this phrase can be 'given

precise meaning, it is flatly contradicted by all the available
statistical information. The index of industrial output per

hour worked advanced more rapidly in France during 1936 and 1937

than in any other country for which data is available. 2 These
were the years of the great strikes and of the gradual
introduction of the 40-hour week. The French

1

2

A more sophisticated form of the same thesis is defended even
by so able an economist as J. E. Meade, see World Economic
Survey 1938-9, Geneva (1939), pp. 26ff.
World Production and Prices 1938/39, Geneva (1939), p. 34.

33.

327

index of industrial output per hour worked rose from an average
of one hundred nine in 1935 to an average of one hundred seventeen
in 1936 and an average of one hundred thirty-three in 1937. Output
per man rose from ninety-nine in 1935 to one hundred five in 1936
and then subsided slightly to one hundred four in 1937. There is

no evidence in these figures of any decline in "the will to work".

--There was, of course, a temporary increase during 1936-7 in the
political power of some groups who were determined to alter the
distribution of the French national income as well as to change
the control of the French economy, but even intelligent journalists
need not confuse these things with a decline in "the will to work".
4.

Very little has been done during the Reynaud recovery" to
catch up with the industrial and armement output of Germany and

the United Kingdom.

The index of man hours worked in French establishments employing more than one hundred persons stood at only 70.6 (on a

base 1930 = 100) in July 1939. the last month for which figures

have been published. 1/ Activity was particularly low in the consumption goods industries as far as they can be isolated. All the
published sources 2/, as well as our consular reports, indicate
that activity was really high only in those firms which had
armament orders. Armament expenditures were increased especially
rapidly after the German occupation of Prague in March, and
France consequently was beginning to feel a real armament boom,

but this did not suffice to bring about full use of capacity.

Industrial production reached a peak of 91.9 in June (on a
base 1929 = 100). The average for the first six months of the
year was 87 This mediocre showing is all the more significant
since the French monthly index of industrial production is heavily
weighted with precisely those industries -- mining, chemicals,
metal working, etc. -- which might be expected to boom during a
vigorous armaments campaign.

The seasonally adjusted index of carloadings (on & base
1938 = 100) stood at 64.9 in the week ending August 26th. The

average for the first eight months of this year has been 68.
1

2

Bulletin de la S. G. F. September 1939. p. 9.
See, for instance, L'Activile Economique, 31 Juillet 1939. pp.117-118.

328
34.

This compares with an index number of seventy-three for the
mediocre year 1937.

French production of coal was only 3.9 million metric tons
in July; her average monthly coal output for the first seven months
of 1939 was 4.2 million tons compared to 4.5 million in 1928.
Her production of iron ore during the first seven months of 1939
was about 30 percent below that of the same period in 1928.
Her production of pig iron was 23 percent below 1928, and her
production of steel was 16 percent below 1928. -- The other

major indices tell substantially the same story: even in the
field of heavy industry, the expansion in armament output did
not replace the decline in output for other purposes.

On the other hand, the recovery of confidence on the part of
French investors that people of their own fundamental social and
economic outlook were again in control of French policy did produce a steady inflow of capital. Since November 1, 1938, Frence
has gained about five hundred fifty million dollars of gold.

This influx of capital contributed to an easing of interest

rates and thereby facilitated public borrowing. However, there
was no consistent rise in stock exchange prices. The S. G. F.
index of stock prices, which had averaged two hundred nine in

1938. moved up to two hundred forty in May 1939 but then subsided to two hundred twenty-nine in June and two hundred nineteen
at the end of August.

The depreciation of the franc which had taken place in 1938,
together with the recovery from the recession in the United States
and the continuance of expansion in other countries, brought about
some expansion of French exports, but this expansion was of little
importance in the total perspective of the ground which France had

lost in the 1930's. 1

5.

Our limited information suggests that French arnament output
is not adequate to the demands of a long and hard-fought war.
As we have shown above, France is short of coal, and she has
not kept pace in recent years with the expansion and renovation of

heavy industry in other industrial countries.
1

Something more is said of this matter in section

below.

329
35.

A large part of French arnament capacity is still located

in the Centre region. This location is largely irrational from

the point of view of supplies and involves the industry in heavy
transport costs which can only be justified by considerations of
security. The industry of the Centre had its origin in the precoke period of iron production. Its demands on rail transportation
are particularly burdensome during war when transport facilities
tend to become the most limiting bottleneck and the most vulnerable

industrial target for enemy air attack.

Contrary to popular impression, the French armament industry

is still based primarily on private production. 1 The production

of heavy and specialized war materials has hitherto been conducted
on a dispersed, small-scale basis. The firms producing these
heavy materials have operated under quasi-monopoly conditions.
Orders received from the State or from foreign sources have been
divided up among the various firms according to their plant

capacity. There has been little development of central plant
fabrication. Production in series has not been possible, and
even rigorous interchangeability of parts has not been achieved.

Most of the armament industry is subject to State control
under the law of August 11, 1936 only in the form of government
licensing. Twelve factories or groups of factories have been
taken over by the State -- ten by the War Department and two by
the Navy. Although some of the establishments taken over were
large, the relative importance of private and State production of
armaments was not greatly changed by this small number of ex-

propriations. The total number of workers in these nationalized
plants was only about ten thousand, scarcely one-tenth of the
workers in France who were engaged in armanent manufacture in

April 1939. The plants taken over are mostly for cartridge,

charging shells, trench digging machines, small automatic arms
and small artillery equipment. One plant for tank assembly has
also been nationalized.
The weakness of the French armament industry is perhaps most

clearly revealed in the airplane branch. Here the form of private
enterprise has been retained. Most of the production of parts takes

place in private factories situated all over the country. Six

national companies for airplane assembly have been formed. In
these the State holds the majority of the stock. These companiea

have invested about fifty million dollars in productive plant.

(This amount is quite small even by comparison with French orders

1

Paul Reuter, Le Nationalisation des usines de guerre, in
Revue D'Economie Politique, March-April 1939.

330
36.

for airplanes which were made in the United States during the
first three months of war.) These assembly plants were said
to be almost ready to begin large scale production in April 1939.
Up to the outbreak of war, however, the planes which should have
resulted from this large scale production were not yet available.
The French Air Ministry said month after month that the new output would be appearing at any time now. On November 30. 1939,
Air Minister Guy Le Chambre said again that the new equipment
was now ready.

Airplane output is, of course, of crucial importance in the
strategic plans of the French General Staff. General Armengaud,

writing in L'Air for July 1, 1939. has argued that the difficulties
of a land offensive against Germany would be so overwhelming as to
make such an attempt impractical. General Armengaud contended

that the only feasible plan for France would be to assume a defensive position on land and undertake an offensive in the air.
Senator Laurent-Eynac, a former minister, (L'Air, April 20, 1939).
writes that even a force of two thousand front line planes
would require a monthly production of one thousand two hundred

during a period of active hostilities, taking a conservative

replacement figure of 60 percent per month. This figure was more
than ten times the French monthly production at that time, according to Laurent-Eynac. The Senator complained that the need for
industrial mobilization to achieve the necessary output figure
had not been recognized by the French government. In the issue
of July 1, 1939. Senator Laurent-Eynac wrote . our monthly rate
which inexplicably had rested for long months below the level of
100, tends now to mount as a result of the program of re-equipment

along modern lines at last finished, and for which nearly 2 billion
francs have been spent". Minister Guy La Chambre spoke on
November 30 of the same two billion francs.

Such conservative figures as these indicate how utterly fantastic are the estimates of French air strength and French capacity
for the production of air craft now appearing in the press. The

French airplane industry is still working on a level very far below

France's requirements. The American press reports that France has
ordered over one thousand five hundred airplanes in the United States

in recent months. These orders include all types of pursuit planes
and bombers. There have been further orders estimated by the

press at over seventy million dollars for airplane engines and

propellors. French funds have been supplied to several American
airplane companies for plant expansion.

37.

331

In addition to these airplane purchases, France has been
ordering a considerable range of other military supplies in the
United States, from trucks to sub-machine guns. We have no
exact information on the extent of these orders. A complete

inventory of their contents would probably reveal fairly well

the extent of present French dependence, on imports for armament
supplies. The extent of that dependence would, of course, be
greatly increased should land warfare enter a more active stage
or should enemy air attack succeed in disabling any considerable

part of French industrial or transport equipment. It would be

very rash to assume that French imports of munitions will remain

stable at approximately the present level for the duration of the

war.

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Agriculture and Food

333

- 38 -

C. Agriculture and Food Supply

Although France is essentially an agricultural country,
French agriculture will not be able under war conditions to
supply all national requirements of foods or industrial raw
materials of agricultural origin. Even in peace time, France
and the French empire were net importers of agricultural
products. Under war conditions output will decline severely.
The French government does not plan any measures capable of

preventing such a decline. France will rely on the British

Dominions, South America, and to some extent the United States

to make good her agricultural deficits.
1.

Agriculture is the basic industry of France. In 1931,
at the time of the last census, 36 percent of France's

gainfully employed were engaged in agriculture, forestry,
and fishing, compared with 35 percent in industry and mining.
About 48 percent of the population is rural and essentially
dependent upon agriculture. France has only seven cities of
more than 200,000 population compared with twenty-eight cities
of 200,000 or more in the old Reich.
France's natural endowments are favorable to agriculture.
The

Her climate is excellent and her soils generally fertile.
great diversity of soils and climates permits a great variety
of crops, ranging from Alpine to sub-tropical. The agricultural

producers of France are generally hard working and resourceful.
The smallness of holdings has retarded the advance of agricultural
technique, yet the practical achievement of French agriculture

is impressive; on an area one-fourteenth as large as that of the
United States, France produces most of the essential foodstuffs
for a population one-third as great as that of the United States.

- 39 -

334

The most productive areas of France are on the Northern

plain and in the river valleys. Most of the wheat, oats,
and barley is produced in the northwestern half of the country.
France is one of the world's greatest producers of wheat,
which forms the staple foodstuff on the nation. Potatoes

are produced everywhere, but mostly in the northern and central

parts; corn in a limited area near the Spanish border, sugar
beets in the north, and wine in the river valleys and along
the Mediterranean.

Livestock is widely produced, but principal concentration
is in the North and Center. Livestock accounts for about onefourth of the cash farm income.

Wheat is still the most important crop of France, ranking
even in bad years ahead of wine and livestock as a cash crop.
The area planted to wheat averages about 25 percent of the total
cultivated area. However, in recent years wheat cultivation has
lost much ground to livestock production.
The average area planted to cereals during the past ten years
has been six million acres smaller than the average of the ten
years before 1914, while the area in permanent meadows and forage
crops has during the same period increased by about five million
acres. Whereas livestock quickly made good the losses of the war
years, wheat culture never again has reached the pre-war level.
The lands retired from wheat have been turned to pasture. This

shift is a result of persistent price differentials in favor of

animal food products compared with vegetables as well as chronic

labor shortage in the rural districts. In recent years there has

appeared a further tendency towards concentration on dairy products.
The volume of food imports has been restricted since 1928 by

the imposition of high tariffs and quotas. By means of such
restrictions, major agricultural imports were reduced from

2,340,000 tons in 1928 to 996,000 tons in 1936. During the same
period livestock imports were reduced from 100,000 head to
30,000 head.

Nevertheless, even in time of peace France is still a
considerable net importer of agricultural products. For the past
sixty years, with the exception of 1924-1927, France has had a
passive balance of trade caused solely by an excess of agricultural

imports over agricultural exports. 1/ By contrast, France is

normally a net exporter of manufactured goods. France has

Journal Officiel, Annee Administrative, February 14, 1939

1

335

- 40 -

considerable agricultural deficits not only of raw products

but also of foodstuffs. Fruits, coffee, cereals, sugar,

cheese, oilseeds, and fish are the principal foods imported.
But the most important agricultural deficit is in vegetable
fibres. In 1937 France imported over two billion francs worth
of raw cotton, and in addition hemp, flax, jute, and sisal to the
value of six hundred million francs. Most of these raw materials
had to be imported from outside the French empire. France
imported about sixty thousand tons of rubber in 1937.
2.

French agriculture is carried on mostly on the family pattern.

There is little specialization except in the wine districts. The
French livestock industry, the aggregate output of which is of
great importance, is based almost entirely on farmyard culture.

Breeds and types are not standardized, and stock raising methods
are generally backward.

The typical French farmer is an independent small holder.
About 60 percent of the farms were in 1929 operated by owners,
about 30 percent by tenants, and about 10 percent by share croppers.
Most French farms are small:

Classification of Agricultural Holdings in 1929 1/

Over 250 A

Total

1,014,731
1,863,867

25.3
47.1
24.6

Area in
acres

:

25 to 125.0 A
125 to 250.0 A

:

0 to 2.5 A
2.5 to 25.0 A

Number

:

Size

Percent

973,520
81,844
32,468

3,966,430

0.8

1,812,270
23,890,710
56,094,425
15,317,200
18,398,692

100.0

115,513,297

2.1

: Average

: acres
1.8
12.9
58

187
567

Michael remarks 2/ that, considering the two classes of small

and very small holdings together, it is safe to infer that, on the

average, 85 percent of the land holdings representing 30 percent of
the cultivated area exclusive of woods and forests, and averaging
A considerable number of the holdings of less than 2.5 acres
probably should not be classed as agricultural.

1

2

Louis Michael: Agricultural Survey of Europe: France, ,Department of Agriculture. Technical Bulletin No. 37, page 35.

- 41 -

336

only 5.4 acres, could not furnish sufficient field crops per
holding to furnish food for an average family of five adults
and the feed for the farm animals maintained, except on a

standard of living far below that of the United States. Probably
this class of farms did not as a whole produce a net marketable
surplus. Farmers in this predominant class could maintain themselves only by working on other holdings for wages.

On the other side, 30 percent of the land of France is owned

by less than 3 percent of the proprietors. In part these great
holdings are estates that have survived all the vicissitudes of
French history since 1789. In the Northwest in particular the old
noble families have succeeded to a considerable extent in pre-

serving their lands and political influence against all the
political tides. Other of the great holdings have been acquired

by successful industrialists and financiers. Thus M. Guy de Wendel
is on the Committee of the powerful association Agriculteurs de France.
M. de Wendel's name is not unknown in another capacity. Also on
the Committee are M. le Marquis de Vogue, a leading ironmaster
and financier, the Comtes de Bucci, de Felcourt, de Warren,
d'Olliamson, and many others of the same quality.

Largely as a result of the social structur of French agri-

culture, in which dwarf holdings occupy so large a place, and
because of the splintering of holdings the technical level lags
behind that of the most advanced European countries. French per
acre yields are only moderately high except in the case of wine.
Not only do French yields fall far behind those of Denmark, Holland,
and Belgium, but they are considerably below the yields obtained in
Germany on poorer soil and under worse climatic conditions. Furthermore, grain yields have scarcely improved over pre-war yield.
To be sure, low yields are not by any means a proof of inefficient
farm methods. But in view of France's superior natural endowments,
and the intensive use of labor in almost all branches of French
agriculture, the mediocre yields obtained suggest serious faults
of organisation.

The most obvious of these faults is undercapitalization, Too
little machinery and too little fertilizer are used compared with
labor - unless, indeed, a value of little more than zero is imputed
to labor. The implicit evaluation of labor at or near zero, which
is characteristic of all countries where the family system of
agriculture prevails, is especially characteristic of France.
Since 1930, especially, machinery and buildings have been

allowed to deteriorate. In 1930, there were about thirty-five thousand

337

- 42 skilled workers employed in the agricultural implement industry
in France; by 1936 the number had shrunk to fifteen thousand.
The 1930 sales of the agricultural implement industry were valued
at two thousand million francs; in 1934, at six hundred million
francs. French agriculture was even in 1930 seriously lacking
in all types of horse-and power-drawn implements. In the years
after 1930, when this deficiency might have been made good, the

French agricultural implement industry was standing idle. 1 It

is now too late to make good the inadequacies of French farm
equipment. At the time of the last Census in 1931, less than
one-third of French holdings were equipped with improved steel
plows. Only one-third had horse-drawn mowing machines; evidently

a large part of the French hay crop is still cut by hand with

scythes. One-fifth of the farms had horse-drawn automatic hay
rakes. Combines of course cannot be used to advantage on the
small and scattered French grain fields; but even reaper-binders
were possessed by only 10 percent of the holdings. France has

fewer tractors per cultivated acre than Italy.
3.

The outbreak of war in 1914 found French agriculture ill
prepared to supply the essential needs of the country under war
conditions. Nor was it possible to remedy the weaknesses of the
industry during the course of the war. On the contrary, total
production and unitary yields fell heavily and continued at a
low level throughout the war period.
Few revolutionary changes have occurred in the technique or
organization of French farming since 1914. The problems remain
essentially the same - how to maintain output with a decimated
labor supply and a backward technique. The measures of prepara-

tion have been much the same in both periods: that is to say,

practically none at all.

How serious the drain on labor power may be can be estimated
from the experience of the war of 1914-1918. M. Auge-Laribe has

calculated that from first to last 3,700,000 men employed in
agriculture were mobilized during the years 1914-18. 2, Thus of

the 5,237,000 men previously employed in agriculture, only about
a million and a half remained in 1918, and these, of course,

tended to be the less capable. The principal burden of carrying
Neil Hunter, Peasantry and Crisis in France, London, 1938.
2 L'Agriculture Pendant la Guerre, New Haven, 1925.

1

338

- 43 -

on the farm work under these difficult conditions fell on the

women, of whom there were about three and one-fourth millions
engaged in agriculture.

Not only was the best part of the farm labor force withdrawn from productive work, but a large part of the stock of
draft horses was requisitioned for the army. Furthermore, draft
oxen were requisitioned for slaughter. The army took most of
the wagons, trucks, and autos, and for the remaining machines
gasoline was virtually unprocurable.

To add to the confusion, most farm supplies were placed in
Class D of railway priorities, and as most stations had the

greatest difficulties in finding cars for Class A traffic,

essential farm supplies were subject to indefinite delays in
transit. The railways were exempt by decree from liability for
damages due to delay and mishandling of farm supplies.

Consumption of all kinds of chemical fertilizers practically

ceased. Application of potash salts and phosphates from basic

slag fell to zero in 1915, and by 1918 the use of nitrate of

soda and sulphate of ammonia had shrunk to a negligible figure.

A small quantity of super-phosphates - the principal chemical
fertilizer then as now - was used throughout the war, but the
volume fell from 2,000 thousand metric tons in 1913 to 500
thousand metric tons in 1915.

The cumulative effect of all these was disastrous for French
agriculture. Not only did France lose by enemy occupation of con-

siderable part of her most fertile lands - that may be of little

significance in estimating probable developments in the present
war - but output in the free areas also declined heavily through
abandonment of fields to fallow and poor yields on the remaining
cultivated lands. Thus, taking the average per acre yields of
1904-1913 as 100, yields per acre for the war years were as
follows:

1914
94

Wheat
Rye

Potatoes
Sugar beets
Wine

1915
82

97

84

92

79

114

62

120

41

1918

1916

1917

81

64

102

90

78

97

78

87

62

100

106

70

72

76

91

France, during the war years, consumed her stock of farm

animals. The figures below show the relative position:

339

- 44 Numbers of the principal kinds of livestock in France

Horses

Cattle
Sheep
Hogs

3,222,000
14,787,000
16,131,000
7,035,000

1937

1919

1913

2,250,000
12,250,000
9,061,000
3,980,000

2,742,000
15,805,000
9,994,000
7,117,000

1938

2,692,000
15,621,000
9,872,000
7,126,000

This table fails to reveal the relative increase in importance
of the livestock industry. The rapid increase in the cattle and
hog population after the low of 1919 was in the face of a general

flight from the land and a decline in cereal production. Further-

more, the average weight of cattle and hogs has increased by from
6 to 10 percent, so that actual meat production has increased more
than cattle and hog production. Mutton has never formed more than
a negligible part of French meat consumption.
4.

Nothing has been done since 1930 to build up a reserve of

fertility, or even to insure the maintenance of the fertility of
the French soil. The use of animal manures has probably not

fallen off since 1930, but the use of chemical fertilizers has

declined. France has never made as extensive use of chemical
fertilizers as Germany. Since 1930, while German consumption of

all kinds of fertilizers has been increasing at a rapid rate,

French consumption has remained low. Consumption of super-phosphate,

the principal chemical fertilizer used in France, fell by a third

from 1931 to 1936. Less superphosphate was used in France in 1937

than in the years before the World War. Nitrogen fertilizers have
never been intensively used in France; in 1932, the capacity of the
French nitrate industry was about 1,600,000 tons, while actual
output was 361,000 tons.

It will be impossible to maintain the output of chemical
fertilizers under war conditions. Neither the raw materials, nor
the labor, nor the transport facilities will be spared for what

will be regarded as a secondary need.

Thus it appears that not only has French agriculture lost
the best part of its labor force, but the women, boys, and old men
who are left will have to make the best of inadequate and worn-out
tools and implements, inadequate fertilizers and other supplies,
and inadequate mechanical and animal power. Nor would it be correct

340
- 45 to regard the women of rural France as a labor reserve. Peace-time
crops were already in considerable part the fruit of long and
heavy labor of French farm women. It is therefore no reflection
on the courage and energy of these women to conclude that they

will not be able to prevent a great decline in agricultural production in the course of a long war.
5.

The French government can confidently be expected to treat the
problems of agriculture as secondary or to ignore them. Statements

from high official sources bearing on France's agricultural position show a carefree optimism which must be due to insufficient

consideration of the problem. Official plans are still in the stage

of inventory of resources and estimates of needs, and even the
latter estimates will no doubt be made in an offhand manner. The

French government persists in its view that relatively long term
forecasts and plans of all sort are impossible and superfluous.

Preference will be given to industry in allocating labor, raw
materials, machinery and transport facilities. The measures of
control so far undertaken do not suggest that the French government
plans any of the drastic measures which would be necessary to the

maintenance of agricultural production in war time. 1/ Very little

appears to have been done thus far towards actual assumption of
Government control over French agriculture although such control
is authorized under decrees of April 21, 1939. The same decrees

provide for a special service of the Ministry of Agriculture called

the General War Provisioning Service. Various services are to be
set up, various plans may be made for agricultural mobilization.
In each of France's ninety Departments, a committee for agriculture
production in war time is set up (September 3, 1939) under the

presidency of the Prefect. It will advise farmers to adjust output
in line with National food requirements, and "facilitate" measures
providing for the requisite agricultural labor, draft animals,
fertilizer, seed, and fodder. Government subsidies up to a maximum
of 20 percent are to be provided for the purchase of tractors and

up to 30 percent for the repair of old ones. 2

This setup is not very impressive even on paper. Its effective
operation would depend entirely on national government action, as
1

Foreign Agriculture, U. S. Department of Agriculture, November
1939, page 507.

2 Journal Officiel, October 18, 1939, p. 12,448.

341
- 46 these problems would defy local solutions. The local committees

could obviously do very little to insure supplies of fertilizers,
labor, draft animals, or transport.
Agriculture in France is, of course, subject to the general
controls of export and import licensing. The Minister of
Agriculture is authorized by a decree of September 1, 1939 to

fix prices. In fixing prices, the Minister is authorized to ask

the advice of the Consulting Committee, made up of representatives
of the employers and employees of commercial, industrial, and
agricultural enterprises, and of the various government departments, as well as the National Committee for Price Supervision.
Only wheat has been brought under more effective control;

since the establishment of the Office du Ble in 1936, prices and
marketing have been under national control. The activities of
the Office du Ele prevented a continued decline in the area sown
to wheat after 1936. As has been indicated in Chapter I above,
wheat prices have been fixed at over $1.25 a bushel.

If French wheat yields per acre fall as heavily as they did
in the last war, say by 20 percent, France will fall about

1,700,000 tons short of supplying her normal peace-time needs.

If French potato yields fall as heavily as in 1914-1918, France
will fall short by 4,000,000 tons of supplying her normal potato
consumption.

It is not possible to measure declines in livestock yields

in this way. In 1914-1918, France was pressed into consuming her

livestock capital, (as shown by the table above), as well as increasing her imports. This can be expected once more.

Sugar production, which does not normally cover France's re-

quirements, will no doubt fall as it did in 1914-1918.

Inevitably, then, France will find her agricultural deficit
greatly increased by the war. To the usual deficits of vegetable
fibres and rubber, which may themselves be increased somewhat,

will be added large new deficits in foodstuffs -- grains, potatoes,
fruits, sugar, cheese, and fish. The deficits in coffee and
various minor foodstuffs will remain as large as ever.
To meet these deficits the French government has several

choices open to it. It can import, as long as the Allies have
partial control of the seas, and as long as foreign exchange is
procurable; it can introduce rationing; or it can reduce consumption indirectly by allowing price rises to work an automatic

342

- 47 restriction on consumption by the lower income groups. The last
method is the one most in harmony with the past record and the

outlook of the present French government. If this restriction
is insufficient, the French government will attempt first to
buy foodstuffs from the British Empire and from Argentina and

Uruguay. It will be very reluctant to allow any dollar exchange
to be spent on American agricultural products. Of course, liberal
dollar credits would change this situation.

343

Public Finance

- 48 -

D. The Financing of Internal Expenditures
Central government expenditures in France are currently

at a rate in excess of the past money value of the national
income. Projected expenditures for the year 1940 are about
330 billion francs. French national income paid cut has
been most reliably estimated at under 270 billion francs for
the year 1938; there is every reason to believe that this is
the highest money value ever attained.

The French financial system made a dismal record during

the war of 1914-1918. During those years, no part of war expenditures was paid out of taxation. All special expenditures
due to the war were paid for out of borrowing. Prices rose to
between three and four times the level of 1913.
During twenty years of peace, the French public debt has
increased almost continuously. As M. Qualid has shown 1/,
French State tax revenues in recent years have run slightly
less than two-thirds of State expenditures. In 1936, revenues
were 63 percent of expenditures, and M. Qualid (in January 1939)

estimated that similar figures would result in 1939. At the

end of the year 1939 the French debt will be about 650 billion
francs (including the debt of the national railroads and of the

Departments and Communes, but not the Colonies). Finance
Minister Reynaud has hinted of further borrowings of 1,000

billion francs during the present war.

Over half of French national tax receipts are derived
from customs, excise, stamp and sales taxes. Income and

property taxes are not severely progressive.

The social composition and intellectual caliber of the
present French governing bloc leads us to believe that such
measures of heavy taxation, rationing and price control as

are necessary to prevent a major inflation will probably not
be carried out in France. Already before the outbreak of war
all French general price indices showed a strong and persistent

upward trend. The prospects for the stability of the French
general price level during a long war are certainly not bright.
1

Revue d'Economie Politique, January 1939, page 482.

344

345

- 49 On the contrary, there is at present every reason to believe
that France is about to undergo an inflationary experience
comparable to that of the war of 1914-1918.

These indications do not, however, amount to proof. Our
forecasts must not be confused with descriptions of fact.
Great Britain may exercise a restraining influence on French
financial policy. Large credits from the United States would
ease the strain. It is even possible that French price controls will prove effective and that the French government will
subject its supporters to heavy progressive taxes. However,
at present, it does not seem likely that these forces will be
exerted with sufficient strength to prevent a serious inflation.
1.

Taxes

The outbreak of the war in 1914 found France with a
wholly inadequate tax system. The wealthier classes had
succeeded in defeating every attempt to reconstruct the tax

structure along progressive lines. 1 The elaborate system
of indirect taxes and the weak and antiquated direct taxes

had not produced enough revenue even for the needs of peace.

Nor did the resistance to the imposition of income taxes cease
with the outbreak of war; on the contrary, the enemies of the
income tax argued that it was intolerable that a man's private
affairs should be subject to inquisition while he faced the
enemy at the front. In fact, no fundamental reconstruction
of the French tax system took place during the war.

As a result of the opposition of the wealthy and the incompetence and corruption of the administration, the real value
of French tax receipts not only did not rise to meet war needs,
but actually declined during the war. 2 No part of the war
costs were met out of tax receipts. Most of the real internal
burden of the war was borne by the class of small investors in
the securities of the French government, the value of which was

largely destroyed by inflation.

The French national income was estimated at 35 billion
francs in 1913, but the French government borrowed internally
R. M. Haig: Public Finances of Post-War France, New York,

1

1929.

2 See Jeze and Truchy, op. cit., part II.

346
- 50 an average of about 50 billion france a year during 1914-

1918, in spite of a drastic decline in production. At the
end of 1918 the index of retail prices stood at 261 and
that of wholesale prices at 362 (bases 1913 = 100).

The financial traditions of France have shown a remarkable tenacity. There is an ominous parallel between the position of French finances in 1914 and the position today.
The tradition of economic illiteracy has been preserved intact. Corrupt financial practices are probably more widely
current than in the administration of any other major power.
The wealthy classes have still succeeded in evading, in one
way or another, the payment of income taxes even remotely
comparable to the British ones. The backbone of French

State revenues still consists of indirect taxes -- taxes

bearing most heavily on the poorest classes inthe community.
The table inserted at the end of this chapter makes this.
point clear.

It should be observed, however, that this inserted
table of budgetary receipts does not add up to the total
of Public Revenue. This table does not contain the
revenues of the Autonomous Amortization Office, which are

raised largely by indirect taxes. It does contain, however,
the net results of the budget operations of a series of
satellite institutions. It does not show the revenues of
the State railways, of the Posts, Telephone, and Telegraph,
or the receipts of local governments. If these absent receipts were accounted for fully and on a gross basis, the
regressive character of the State revenues would be further
emphasized.

The following table which we have borrowed from

L. Trotabas 1 indicates how lightly the French income tax

bears even on the declared income of the wealthiest classes.

1

Les Finances Publiques et les Impots de la France, Paris
1937, page 157.

347
- 51 Figures published by the Administration of Finances
in 1935 = income for 1933, taxed in 1934
Categories of Income Taxed

:Number of : Total Income : Total Taxes paid
:Taxpayers :
(in francs)
(in francs)
:

1 million and over
From 500,000 fr. to 1,000,000
500,000
From 200,000 fr. to
200,000
From 100,000 fr. to

From 50,000 fr. to
From 40,000 fr. to
From 30,000 fr. to
From 20,000 fr. to
From 10,000 fr. to

100,000
50,000
40,000
30,000
20,000

349

1,223
8,299
24,416
82,799
58,883
124,409
320,173

1,299,857

735,976,000
817,691,100
2,479,879,500
3,493,222,900
6,182,158,000
3,020,397,900
5,081,333,600
9,583,526,600
22,264,732,400

222,273,600
182,969,900
329,451,700
260,099,600
221,450,800
61,857,900
73,002,800
78,348,100
68,270,100

Unfortunately, these figures are not as recent as might be desired. However, they are the most recent ones available, and

as tax schedules have not been changed substantially since 1934,

the table remains of considerable interest.

The striking fact is that the total of taxes paid on all

the income received by the group with incomes of a million francs
or more was only about 30 percent of their declared income. It
should also be observed that the groups below the 50,000 franc
level made only a negligible percentage contribution. The group
with incomes of 40,000 to 50,000 francs (at that time roughly
equivalent to $2,700 to $3,500) paid a total of only about
2 percent of their income as general income tax.
In spite of the immense popularity of the slogan "Faire Payer

Les Riches!" in the 1936 election, in spite of the specific
clauses in the program of the People's Front calling for progressive income taxes, the percentage contributed by direct

taxes in 1937 was still only about 37. The rich in France

do not want to pay, and by one method or another they are
still succeeding in avoiding payment.

348

- 52 2.

Public Debt

The French national debt has increased almost continu-

ously since 1914. The latest full figures which we have

are for January 1939, as shown below:

The Public Debt of France

(In millions of francs)
:

1938

:

January 1,

January 1,
1939

:
:

Internal Debt:
Perpetual

Amortizable (long-term)

Medium and short-term
Floating
External
Bank of France advances to Treasury

50,037
228,255
35,992
48,698
3,739
35,104

50,000
231,750
34,000
67,150
3,500
30,627

84,796
32,978
10,137
2,034

84,000
33,950
9,500
1,900

531,770

546,377

Railroad (30,000,000,000 francs

included above. Not including
Treasury advances in 1938)

Departments and Communes

Posts, telegraphs and telephone

National Agricultural Credit Fund
Total

Source: Office of the American Commercial Attache, Paris,
February 10, 1939.
Since January 1, 1939, the debt has been increasing at

a very rapid rate. Net borrowing of 40 billion francs during
1939 was forecast in the middle of the year. At that time, our
representatives in Paris said that this was a minimum estimate.
Total State expenditures from September 1 to November 11 alone

were 78.5 billion francs, or more than a full year's tax revenue
(and approached 30 percent of the French national income). At
this rate, expenditures from September 1 to December 31 will be

about 130 billion francs.

- 53 -

349

Budgetary revenues in September were 50 percent under
estimates. October showed a decided improvement, but revenues

for the last four months of the year together will be con-

siderably under budgetary estimates, perhaps by as much as

one-third. Therefore, the French national debt will increase
this year by at least 100 billion francs and probably by

considerably more. M. Reynaud has spoken of new public borrow-

ing of 1,000 billion francs for war purposes. He has projected
expenditures of 250 billion francs for national defense in 1940;

all of this is to be met out of borrowing.

Professor Rist has estimated war costs tentatively at
700 million to 800 million francs a day. We do not know exactly
how new subscriptions to armament bonds are running currently.

If we assume, however, that they are taking place at a rate
twice the 100 million francs a day, which they were averaging
at the outbreak of war, they would still be only between onethird and one-fourth of estimated current war costs. If the
financial program of the French government is to succeed,
armament bonds subscriptions must rise rapidly, and they probably
will. Subscriptions will come both from individuals and from

private banks. Bank subscriptions will, no doubt, result in
an all-round inflation of demand deposits. Insofar as subscriptions
are insufficient, it will be necessary to resort to advances from
the Bank of France and the printing of notes.
From the outbreak of war up tc November 30, the Government has received advances of 10 billion francs from the
Bank of France. It is uncertain whether these advances will

increase very rapidly during the course of hostilities. It is
quite likely that the French government will, in fact, be paying for most of its expenditures with government bonds. In
that case reliance on advances from the Bank need not be very
considerable.

350

- 54 3.

Prices

The French government (and M. Reynaud in particular)

has an unjustified confidence in the effectiveness of wage

controls in keeping down any price rises. Since civilian
consumption expenditures will be a decreasing percentage of
the national income in any case, greater importance attaches
to the volume of war expenditures and the prices at which

they come. Price controls and the careful adjustment of

government demand to available resources are absolutely
necessary. Once prices have been pushed up by such a volume
of government orders as are projected in the 1940 budgets,

it will be very difficult to resist pressure for higher
wages also.

It seems likely that the political groups which have
greatest influence in France today will resist effective
price controls as they have resisted effective progressive

taxation. French price controls were a total failure in

the war of 1914-1918, as Pierre Pinot has shown in his study
of the control of food supplies. 1/ We have no confidence
that they will be more successful this time. But dogmatic
prophecy is foolish. We shall simply have to watch and see.

1/

P. Pinot, Le Controle Du Ravitaillement, New Haven, 1925.

French Budgetary Receipts

(In millions of francs)
1936

1937

:

:

1934

:

:

:

1930

:

:
:

Taxes on Consumption and Turnover
Customs

Turnover

Monopolies (matches, tobacco)

Duties on Colonial foodstuffs, salt, wine, sugar, etc.
Stamp and registry

Sumptuary taxes (autos, theatres, etc.)
Diverse

Total taxes on consumption and turnover

4,785
8,240

5,312
6,151

6,524
6,115

6,378
5,301

415

252

241

535

8,300
4,882
1,542

7,088
3,242

6,128
2,846

5,280
2,771

527

271

251

616

586

3,368

28,780

23,158

25,493

20,516

9,948

5,706

7,551

3,640
2,428

5,908
1,869
2,868
2,238

3,060
2,093

3,061
2,004

16,900

12,883

10,859

12,616

45,680.

36,041

36,352

33,132

?

Taxes on Income and Property
General Income tax

Gift and Inheritance taxes
Tax on income from securities
Stamp tax on stock market transactions

Total direct taxes
Total state revenues
Percentage derived from direct taxes
a

Included in above.

884

38%

36%

a/

a/

30%

37%

352

Imports

- 56 -

353

E. Imports and Foreign Exchange

We are quite unable to strike a meaningful balance in
terms of which it would be possible to say that France's
capacity for the financing of necessary imports is "adequate"
or "inadequate". Too much depends on the character and out-

come of hostilities on land, on sea, and in the air.

We find it equally impossible to say that France's capacity
to finance necessary imports is greater or less today than in
1914. On the one hand, as we have suggested above, her de-

pendence on industrial imports will be considerably less than
in 1914, because of her new fortifications for the defence of
the frontier regions of heavy industry and because of the industrialization which she achieved in the 1920's. Her Colonies
are much more capable of furnishing supplies than in 1914. She
has over one billion dollars more gold than she had in 1914.
She will receive earlier and more complete economic assistance
from Great Britain.
in the other hand, she has perhaps as much as four billion
dollars less of foreign inve trents today than she had in 1914.
The credit resources of the United States are, at present, closed
to her. 1/ She is slightly more dependent on imports for her
food supplies. And she does not seem likely to have the assistance which was rendered in the war of 1914-1918 by the participation on the side of the Allies of Russia, Japan, Italy, and
ultimately the United States.
What seems certain is that France will have to husband her
foreign exchange very carefully. We expect her to become steadily
more dependent on the vastly greater resources of the British
Empire. She is already dependent on the United States to sell
her munitions not procurable in other countries. It may reasonably be expected that, should the war prove to be long and hardfought, French requests for American credits will become steadily
more frequent and insistent.

It may be recalled that France accumulated a debt of four billion dollars (value at time of funding) to the Government of
the United States, apart from commercial debts.

1

354

- 57 1.

During the war of 1914-1918, France had an enormous excess

of imports. 1 In 1913 her excess of imports was 1.5 billion
francs, and in 1914 it remained stable at 1.5 billion francs;
but in 1915 the excess of imports was 8.1 billion francs and it
mounted to 21.5 billion francs in 1917. For the years 1914-1918,
the excess of imports totaled sixty-two billion francs, and
this sum cannot be written off lightly as due to a fall in the
value of the franc. On the contrary, the exchange value of the
franc was reasonably stable during 1914-1918. The old par was
5.18 francs to the dollar, and even in December 1918 the franc
was quoted at 5.45. The excess of imports for the years 1914-1918

therefore amounted to about twelve billion old gold dollars.

The same facts can be approached from the point of view of
tonnage. France is regularly an importer of heavy raw materials

(coal, petroleum, etc.) and an exporter of light fabricated products. In 1910 the weight of her imports (in tons) was 2.1 times
the weight of her exports, and in 1913 the weight of her imports
was 2.0 times the weight of her exports. But in 1915 this index
had mounted to 8.1, in 1916 it was 10.8, in 1917 reached 11.6,
and it was 7.9 in 1918. (By 1921 this index had gone back to
2.4, and by 1928 it had subsided to 1.2.)
It does not at present seem likely that an excess of imports
comparable to that of the years 1915-1918 will appear early in the
present war. Thus far France has retained her centers of heavy
industry. The French government seems fully aware of the importance of maintaining exports. The war has not yet been wasteful

of lives or material.

But there is a great danger in projecting the present state

of military affairs far into the future. As yet warfare on land has
been static in the West, and even in the air, hostilities have hardly
gone beyond prelimir nary skirmishes. It is possible that the contending armies will not lightly risk great land offensives in which
hundreds of thousands of casualties result in the capture of a few
villages. This war may have no campaign like Joffre's of 1915,
the British opening on the Somme, Nivelle in the spring of 1917, or
Passchendaele. But it is too soon to make any such judgment. It
is quite probable that this war will involve losses of life and
expenditure of material beyond any past experience. It is quite
possible that bombing from the air will seriously disrupt industrial
activity. The German army has proved itself in the past to be
a

1

Annuaire Statistique, 1922, pp. 92* and 93*.

355
- 58 -

master of surprise, and there is no reason to believe that it
will not again deal some crushing blows. In that case French
industrial operations may be as seriously disrupted as in 1915
or 1916, and dependence on imports may pass all previous
experience.

2.

During the war of 1914-1918, in addition to her deficit
on imports, France had to meet special costs for shipping

services. Again this appears to be a cost which will not be
quite so heavy in the present war.
In 1914 French ships carried 17.3 percent of French imports
and 35.8 percent of her exports. Shipping services yielded

France a net annual credit of 250 to 350 million francs. Her
merchant fleet was the fourth largest in the world, with a gross
tonnage of about 2.3 millions (including all kinds of ships).
But during the war she lost about 1.1 million tons. 1/ She
had to pay enormously high freight rates. Coal freights from
England to France were six to seven tires as high (in shillings)
in 1918 as in 1914. Rates for the carrying of Canadian wheat to
France were twenty-five times as high (in francs) as in 1914.
In 1939 France has about 3.0 million gross tons of merchant

ships. Her fleet is seventh in size. Her net credit on shipping

account in 1938 was estimated at 2.5 billion francs (which is
roughly the same, in dollars, as in 1914). She does not seem
likely to lose as heavily from submarine attack as in the last
war.

On the other hand, the withdrawal of American ships from the
North Atlantic trade will evidently mean some additional burden on
French capacity. Should the German air and mine "blockade" prove
effective, this withdrawal of American ships may much more than
compensate for the increase in French tonnage.

1

C. Gide et W. Qualid, Le Bilan De La Guerre Pour La France,
New Haven (1931) p. 280. Perhaps the best-rounded brief study
of the whole question is H. Steubel, Die Frachtraumproblem in

Weltkreige, in Vierteljahrshefte Zur Wirtschaftsforshung,
April 1939.

- 59 -

356

3.

France has more gold today than she had in 1914, but it
is difficult to say exactly how much more.
On July 30, 1914 the Bank of France had nearly 4,150 mil-

lion francs of gold; 1/ this was worth almost exactly 800
million old gold dollars. During the course of the war, the

Bank of France recovered about 2,400 million francs of gold
from the public; this was worth an additional 460 million old
gold dollars. There is no way of knowing how much more gold
was held by the French public and might have been recovered
had the government gone beyond appeals to patriotism.
If we disregard the difference between old and new dollars,
we may say that the gold held and recovered by the Bank of
France in the war of 1914-1918 was about $1.7 billion dollars
less than France had at the outbreak of war in 1939. On the

other hand, if we attempt to get at the physical quantity of
gold by reducing new gold dollars to old gold equivalents, we

find that the French gold stock of about $3.0 billion on the

outbreak of war in 1939 was only roughly $.9 billion more than
French holdings in 1914, and, if we go further and make an
allowance for holdings not recovered from the public in 19141918, the difference in the size of French gold stocks at the
two dates is further narrowed.
During the war of 1914-1918, the Bank of France sold or
pledged about 3,022 million francs (about $580 million) of

gold, principally to the Bank of England. During this war, there
will be no transfers of gold to the United Kingdom, but there
will no doubt be much larger shipments to the United States.

1

G. Jeze and H. Truchy, The War Finance of France, New Haven,

(1927), p. 297.

- 60 -

357

4.

French foreign investments at the outbreak of war in 1939
were considerably less than in 1914. It seems not extravagant

to estimate the difference in nominal value at $4 billion, but
French foreign investments did not prove of any great value to
France in 1914-1918, and it is yet to be seen what they will
be worth in this war.
French foreign investments in 1914 were estirated at be-

tween 40 and 50 billion francs (i.e., between 7.7 and 9.7 billion
old gold dollars). 1/ They proved to be of little value. About
a fourth consisted of Russian securities and a considerable
further part of Balkan securities, which quickly lost their
value after the outbreak of war. Only between three and three
and a half billion france of foreign securities were actually
sold during the war. Perhaps 20 billion france more were simply
lost through default or repudiation.
Staley has estimated French long-term foreign investments

at $8.6 billion in 1914 and $3.5 billion in 1929.

There is no figure worth dignifying by the name of an
"estimate" of French foreign investments in 1939. Rist and

Schwob have guessed that, at the end of 1937, French foreign
assets were worth 80 to 130 billion Poincare francs (which would

be $5.3 billion to $8.6 billion, at the present gold content of

the dollar.) Between the end of 1937 and the outbreak of war
there was a repatriation of $500 million to $600 million of
French balances. This would leave French foreign holdings at
the outbreak of war at between $4.7 billion and $8.0 billion.
In our opinion, the lower of these figures is a generous estimate
even of peace-time value.

Total French holdings of United States dollar balances,
securities and direct investments were only about $580 million

at the outbreak of war. It is extremely unlikely that French

holdings in Canada add up to another $100 million. Our experts
on Latin America say that no estimate worth quoting exists on
the value of French assets in Latin America. We do not know
the value of French investments in Belgium, Switzerland, Holland,
Spain or the United Kingdom.
1

Gide et Oualid, op. cit., p. 91 ff., Leonard Rist et Phillippe
Schwob, Balance des Paiements, in Revue d'Economie Politique,
January - February 1939, and the estimates brought together by

E. Staley, War and the Private Investor, New York (1935),
pp. 523 ff.

358

- 61 It is likely that, even making allowance for some valuable
properties in such countries as Belgium, Spain and Switzerland,
fully three-fifths of French foreign assets are within her own
empire, especially in Algeria, Tunis, Indo-China and Morocco.
It is claimed that France has invested twenty-five billion francs
during the last fifty years in French Indo-China. 1/ These francs
were of very different values. We have no knowledge of the
present value of these investments, except that they include
large rubber plantations which might be salable assets. French
Indo-China has over twenty-three million people, and consequently
it may be quite reasonably believed that French investments there
are of considerable value, but we have no real knowledge of the
matter. The same judgment applies to Algeria, Tunis and Morocco,
but in these latter cases French investments are probably not

salable except at sacrifice prices so long as there is a nossibility of the war spreading to the Mediterranean. Frankel has
estimated 2/ that between 1870 and 1936 about L70 million was

invested in French Equatorial Africa, F ench West Africa, Togo
and Cameroons; we have no idea what these investments are worth

now, and they are certainly not salable during war time.

All together we do not believe that France': foreim investments are likely to prove a major source of foreign exchange

during the present war. Certainly it would be naive optimism to
add an estimate like that of Rist and Schwob into any balance
sheet of French foreign exchange assets.
5.

France's colonies will be of much greater assistance to her
during the present war than during 1914-1918. 3
In 1909-1913 the French colonial empire (including Algeria)
supplied 11 percent of French imports and took 13 percent of French
exports. In 1937-1938 the French colonial empire supplied 26
percent of French imports and took 28 percent of French exports.
In short, French trade with her own colonies has more than doubled

its relative importance during the last twenty-five years.
1

2

Foreign Policy Reports, November 15, 1939, p. 212.

S. H. Frankel, Capital Investment In Africa, London (1938),
table 28 and pp. 331-354 and 414-416.

3

See especially the excellent sketch by Henri Hauser, the distinguished historian and inperialist, Colonies et Metropole,

in Revue d'Economie Politique, January-February
1939, and also
1937.
,

G. Hardy, La Politique Coloniale

359

- 62 -

In 1938 Algeria was first in the total value of her trade
with France (surpassing even the United Kingdom), Tunis was
eighth and Indo-China was ninth. Algeria supplies France

especially with wines, cereals and fruits. Tunis sells her wines,
cereals, phosphates and lead. Eastern Africa also provides
cereals, fruits and about half France's imports of cacao. IndoChina sells her cereals, rice, rubber and petroleum.

During the war of 1914-1918, the share of French imports
which came from her colonies did not increase, except in the case

of Algeria. In the interval, however, a great deal of time and
thought has gone into the development of i perial ties. As long as
normal communication is maintained in the Mediterranean and adequate

shipping facilities are available to carry imports from the Far

East, the share of French imports supplied by her colonies will
probably increase.
6.

France will receive earlier and more complete financial
assistance from Great Britain during the present war than she did
during 1914-1918. On the other hand, the Allies do not seem
likely to procure support comparable to that which was rendered
them during the last war by Japan, Russia, Italy and the United
States.

Allied economic cooperation was a slow growth during the war
of 1914-1918. 1/ A Commission Internationale de Ravitaillement
was created on August 15, 1914 to exchange information on army
supplies, and Italy was admitted to the Commission in September
1915. The Commission's authority was gradually extended to the
making of joint purchases of army supplies, wheat and sugar. In
May 1916 England agreed to supply France with coal at fixed
prices. Allied gold stocks were pooled to support the exchange,
and the United Kingdom agreed to lend some shippign assistance.
At the end of November 1916, an Interallied Wheat Executive was
set up, and in December Great Britain agreed to send France more

coal, to assist her with railway rolling stock, and to cooperate

further in oceanic shipping. In August 1917 a Meat and Fats
Executive was organized for joint purchase of these foods.

An excellent short account is in S. B. Clough, France: A
History of National Economics, (1939) pp. 283 ff. M. Clementel,

who conducted the negotiations on the French side, has written
a rambling book, La France Et La Politique Economicue Interalliee, New Haven (1930).

1

- 63 -

360

Finally, in November 1917, more than three years after the
outbreak of war, came the real pooling of allied economic
power under the War Purchase and Finance Council and the

Allied Maritime Transport Council. Close economic cooperation
survived until December 1919 when the United States and Britain
refused to supply France with foodstuffs and coal out of a
common pool.

In this war, allied economic cooperation is starting at
a point which it only approximated last time after three years
of hostilities. By an agreement dated December 4th, France and
Great Britain have decided to make exchanges of francs and sterling

at fixed rates for the duration of the war and six months thereafter. Any exchange acquired, by either party, beyond 150 million
or 9 billion francs is to be held in the form of 3 percent Treasury

notes, on which payment may not be demanded until three years after

the duration of the war. All foreign borrowing is to be done in

collaboration, and any assistance granted to allied or guaranteed
States is to be borne 60 percent by the United Kingdom and
40 percent by France. Special arrangements are made for "blockade"
purchases and for the joint sale of foreign assets. Cooperation,
on the financial level, could hardly be more complete without a
direct amalgamation of internal tax and borrowing receipts.
Nevertheless, it is doubtful whether this more complete cooperation can compensate for the absence of Russia, Italy, Japan
and the United States from the Allied ranks. Each of those powers,
and especially Russia and the United States, made an important
contribution to the defeat of the Central Powers in 1914-1918.

The importance of the credit facilities of the United States in
the last war can hardly be overestimated. It is true that the

United States is also rendering assistance to France in the present
war by converting gold into dollars and by shipping supplies not
available from other sources, but -- should the war prove long and
hard fought -- France will no doubt turn ever more insistently to
the United States for credits. If France does not receive credits
from the United States, she will hardly be able to avoid exclusive
dependence on the British Empire.

361

Social Trends

362
- 64 -

F. Social Trends
When the Radical Socialist Party left the Popular Front
in 1938 to join forces with the parties of the Center and
Right, it accepted the leadership of a bloc which is dominantly
conservative, nationalist and anti-republican.
1.

The Conservatives

French conservatism is not that of the old school tie or
even a Princeton education. It is something much more selfconscious and intellectual. From Maistre to Maurras, French
conservatism has carried on a tireless intellectual warfare

against the rationalist, equalitarian and democratic tradition

of France. 1

Against the alleged anarchistic doctrines of the Revolution,
French conservatism calls for a return to a social order in which
authority, hierarchy, and order will be duly recognized. Against
the judgments of individual reason, it appeals to historic tradition. The Conservatives represent themselves as the proponents

of the Stoic life of self-abnegation in public service; they

uphold the authority of the State and society against the dis-

ruptive influences of selfish particular interests. 2 They

stand for the essential and permanent interests of the nation
and the unity of the nation above class struggle.
1

The best account of the early stages of this warfare is still
the great book of Henry Michel, L'Idee De L'Etat: Essai

Critique Des Theories Sociales Et Politiques En France Depuis

La Revolution, Paris 1898. The period up to 1918 is dealt
with adequately in a book by the present dictator of German
historical studies, Walter Frank, Nationalismus und Demokratic

im Frankreich der dritten Republik 1871-1918, Hamburg (1933).
2 Daniel Halevy, La Republique des Comites, Paris (1934), p.40ff,

187ff., Andre Tardieu, La Revolution A Refaire, Paris (1936 -).

65.

363

In France this is universally understood. When the

Daladier government was formed, all France knew that it leaned
on the men of Franco, the bloc whose press rarely misses A

chance to praise Mussolini, the men of the Rhine frontier.

But the parties of the Right have not been 80 sectarian in
their methods as their intransigent doctrine might lead one to

expect. In spite of their unbending hostility to all the principles of the Revolution, they have never hesitated to make use

of men raised in the Revolutionary tradition. This flexibility
is fully in line with their theoretical empiricism. The diehard Royalist Action Francaise became the strongest supporter
of Clemenceau in 1917.
The French parties of the Right have demonstrated on many

occasions, and recently, their willingness to assist in the overthrow of the Republic. 1 But as long as it is impractical to
get rid of democratic forms, they turn their energies to making
the Republic manageable. For this it is necessary to destroy
the independent labor unions, to eliminate working class political
parties, to discredit parliament, and to suppress all independent
criticism. The war, together with the disintegration of the

Popular Front, has been seized upon by the parties of the Right
as an opportunity for settling scores with the democratic and
socialist forces in France. Already they have gone a considerable
way towards the establishment of a dictatorship of the Right Center.

2.

French democracy

The most formidable barrier to the establishment of a RightCenter dictatorship is the strength of the democratic and egalitarian
tradition in France. This tradition has been maintained since the

Revolution in spite of all efforts of conservative and authoritarian

governments to destroy it. The egalitarian mood has permeated the
whole of French social relationships and has left a deep impress
on the political institutions of France. The French are a democratic people in the sense that the Americans are democratic,
and the English undemocratic. They are suspicious of and rebellious

against duly constituted authority. They do not respect their
betters. French high society is exclusive and secretive; it has

Fernand Fontenay, La Cagoule Contre La France, Paris (1938). See

also the comments of an intelligent royalist on the political
temper of good society in France during the civil war in Spain,
in Georges Bernanos, Les Grands Cimetieres Sous La Lune, Paris

(1938), especially pp. 23, 48, 58, 70, 104, and 117.

1

364
66

no popular following. A magazine such as The Tatler, which
recounts the comings and goings of the high-born for the benefit

of the lowly of Britain, would be unthinkable in France. A
noble name is a severe handicap in French politics.

The strength of the democratic idea in France is reflected in
the strong position of the Deputy, and the power of the Deputy in
turn is reflected in the fact that France normally has a Parliamentary Government. The great Committees of the Chamber are in

a position to formulate policy, to supervise and intervene in
administration. It is not for a mere French cabinet to dissolve
the Chamber which has been deputized by the Sovereign people of
France.

The power of the democratic tradition in France is further
shown by the failure of its aristocratic elements to adapt themselves to the public side of Republican politics. The atmosphere
of campaigns is oppressive to them. The Right in France is always lacking in leaders who have close contacts with and a following among the common people. Popular leaders who can see their

way clear to collaborating with the Right wing parties are assured
of a profitable and honorable career. This helps to explain the

constant defection of the leaders of the Left parties. Indeed
the history of the Third Republic could be written in terms of
the movement from Left to Right of the professional political

personnel. Clemenceau, Millerand, Briand, and Leval are only
a few conspicuous names on a roll which includes hundreds.

In the beginning of 1939 there were three great parties in
France which claimed, with some plausibility, to be the inheritors
of the ideals of the Great Revolution. These were the Radicals,
the Socialists and the Communists.

3.

The Radicals

The Radical and Radical Socialist Party is a political alliance
of peasants and provincial bourgeoisie. It has little strength in

industrial districts or in Paris. It is above all the party of the
little people (des petits gens), of provincial lawyers, middling

peasants, small business men, and state functionaries. 1 Although
1

Robert de Jouvenel, La Republique Des Camarades, Paris (1913)

and D. Halevy, La Republique Des Comites, Paris (1934). The

latter is an especially devastating little pamphlet.

67.

365

the party was not founded before the establishment of the
Third Republic, its mythology descends from the time of the
struggle against the Second Empire. Radicalism in those days
was taken as the equivalent of Jacobinism. At that time the

party was anti-clerical, republican, nationalist, equalitarian
and socialist in the Proudhonian sense.

The Radicals have not succeeded entirely in adapting their

program to the requirements of post-war politics. Anti-clericalism,
which was formerly their stock in trade, is now largely a dead
issue. They have suffered severely from electoral competition
with the socialists and more recently with the communists. They
have found themselves obliged, in the face of this competition,
to adopt programs much to the left of the real views of the
leaders of the party. Thus they have been placed in the cruel
position of depending on socialist, C.G.T., and even communist
votes in electoral campaigns, but on conservative votes in the
Chamber of Deputies. The equivocal and opportunist policies pursued by the party have weakened its prestige. In the French
universities, in recent years, any young man connected with the
Radicals has been regarded as a simple carecrist. In 1932 the
party campaigned on a Leftish program with socialist support;
the results of the election were regarded as a decisive victory
for the Left. Yet the Radicals soon had pushed aside the program
on which they had gone to the country. 1
The Radical-supported governments from 1932 to 1936 will be

remembered for their sabotage of the League, their deflationary

economic policies, their taint of financial corruption, and their
complacence towards the Fascist leagues.

It was clear in 1935 that the Radicals were faced with a
major defeat at the polls in the 1936 elections. They saved themselves only by entering the Popular Front and subscribing to the
specific commitments of the program of the People's Front. Once
the 1936 elections were past however, the leaders of the Redical
party returned to a more conservative line of policy. In 1935
and in 1939. the Radicals have formed part of a governing bloc
whose policies had been repudiated by the French electorate and

by the Radical party itself in 1932 and 1936, respectively.
What is the thread of consistency which runs through post-war
Radical policy, giving coherence to what seems on the surface a

vacillating and inconsistent record? It can hardly be the thread
Georges Gautier, L'Experience Radicale-Socialists, 1932-34,
Paris (1934) page 17, and passim.

1

366

- 68 -

of economic and political doctrine. The party has failed to
reach a common agreement on the alphabet of political or
economic theory. M. Gaetan Pirou has, in twenty scant pages 1/,
given courteous treatment to all of Radical doctrine from the
days of M. Leon Bourgeois' "Social quasi-contract" to the
"aconomie dirigee" of M. Pierre Cot.

The real political capital of the Radicals consists of their

ability to provide a popular basis for conservative government.
The party is the historic spokesman for the interests, or better,
the aspirations, of the peasantry, the small shopkeepers, the
small rentiers, the ambitious professional men of rural France.
The party has given these people a political unit differentiated
from proletarian socialism. At the same time it has maintained

the egalitarian tradition of 1789; it has defended (at least

verbally) the interests of provincial France against the encroachment of the great industrial and financial trusts, against the
pretensions of the Church and the social monopoly of the noble
families. It has kept open the channels of political advancement

to the little people of the provinces. It has given the peasantry
a voice in the political life of France which it never had fifty
or sixty years ago. The party therefore has considerable historical
capital assets. The Radical leaders have been able to command

votes, decisive votes, The leaders of industry and finance have

needed those votes and the popular support which the Radical leaders

were in a position to deliver to them. But it has been increasingly
difficult for the Radical leaders to reconcile the interests and
aspirations of their electoral clientele with the requirements of
parliamentary cooperation with the Right parties. Here is the
root cause of the chameleon tendencies of the Radical party.
4.

The Socialists

The Socialist party (S.F.I.O.) is, according to its official
program, Marxist, working class, and international. In fact, however, one can search in vain through the works of the socialist
leaders for any trace of Marxist doctrine.

1

Gaetan Pirou, Les Doctrines Economiques en France, Paris, 1934.

367
- 69 Rousseau, Kant, Saint-Simon and Proudhon are the fathers of

the S.F.I.O. The French Socialists are in the great tradition

of the Revolution. This can be seen in small matters as well as
in great.

If the S.F.I.O. is not Marxist, it is in considerable

degree a working class party. It has defended the interests of
the working class with vigor; a large part of its numerical
strength comes from the working class. But in recent years, the
Socialists have lost ground among the industrial working class

to the Communists. In all the area of the Seine, the greatest
industrial district of France, the Socialists have saved from
Communist encroachment only a handful of seats. They have kept

their influence in the mining towns of the Nord, but in general
their strength is concentrated in the Republican strongholds of
the Southwest. When Blum was driven out of his Belleville
constituency by the Communist candidate, he found a safe seat

in the city of Narbonne, a center of the wine trade and an
agricultural market town. School teachers, doctors, artisans,

working business men, peasants, state employees - these, more
than industrial workers, make up the backbone of the S.F.T.O.

The S.F.I.0 has stood for the defense and extension of
democratic processes under the Republic; for the extension of

state enterprise and public control of business; for the
development of the social services; for the organization of

world peace. The Socialists have generally cooperated with the
Radicals on the second ballot, but they refused, until 1936,
to enter any Radical cabinet. However, the Radicals could
usually depend upon their votes in the Chamber.
5.

The Communists

The Communist Party first became a political force of the first
order of importance in 1935. Previous to that time it had not
succeeded in extending its influence beyond a sector of the industrial

368
70.

working class and a handful of writers and professional people.
It had not worked out a program capable of influencing the peasants.
Among the urban workers its influence was limited by its quarrel
with the Socialists and with the C.G.T. The Communists insist
that they have aimed consistently since 1920 at creating a united
working class movement capable of attracting allies from the middle
class and from the peasants. 1, However, their calls for labor
unity could not be taken very seriously, as they were based in
general on the idea of the "United front from below". That is,
the rank and file of the Socialist and other democratic groups
were to be drawn into the Communist sphere of influence, while
the Communists continued to attack and discredit the Socialist

leaders. Naturally, the Socialist leaders did not care to cooperate on this basis, They preferred cooperation with the
Radical party, which, if it was not too scrupulous about observing
its agreements, at any rate did not attempt to disrupt the Socialist
party organization. In truth, there was no real basis of cooperation between the Communists and the other parties of the

Left before 1933. After that year, the forms of cooperation had
to be painfully and slowly worked out, in view of the confirmed
hatreds and jealousies which had long characterized the relations

of the Left parties.

In spite of all difficulties, the Communist party succeeded in

1936 in establishing itself for the first time as being in the direct
line of French revolutionary tradition. Under the program of the

People's Front, the Communists gained tremendously in influence
among the working class, and they also succeeded in penetrating

rural France to a degree alarming to the Conservative parties. 3

6.

The Popular Front

The Popular Front in France was formed in reaction against the
developing international Fascist movement. It drew its strength from
widespread popular feeling that the Right wes conspiring to overthrow
the parliamentary system, from popular anger at government toleration
of the Fascist leagues, and from bitterness against the economic
policies of Laval's Radical-Conservative coalition.
1 Maurice Thorez. France Today and the People's Front, Paris (1936).
2 Leon Blum, Les Communists et Nous, Paris (1935).

Neil Hunter, op. cit. P. 254.

369
71.

The program of the Popular Front (first published in
January 1936) called for the following policies: 1

1. Dissolution of the Fascist leagues. Suppression
of political corruption. The repression of slander
and blackmail. Publicity for the financial accounts
of the press.

2.

Collective security within the framework of the League.

Sanctions against aggressors.

3. Recognition of the right of labor organization.

Restoration of purchasing power by the adoption of
an expansionist economic policy. Reduction of the
working week with no reduction in pay. Old age pensions.
Unemployment relief.

4. Raising of agricultural prices. Establishment of an
Office du Ble. Strengthening of agricultural cooperatives. Sale of agricultural supplies to farmers
at cost.

5. Reform of the Bank of France. Reorganization of the
tax system on a progressive basis. Measures against

tax evasion. Control over the export of capital.

The program of the People's Front was expanded and given color

before the elections and afterwards by the development of a great
campaign of slogans, posters, and articles. It was the Communist
party which achieved the most sensational success in this war of
slogans, with its main battle cry - "pour Une France Libre, Forte,
Heureuse", with its brilliant slogan "Contre Les Gens de Coblenz".
The battle cries of the People's Front evoked all the latent,
Revolutionary myths of France, from the days of '39 to those of
148 and up to the present: Les Deux Cent Fanilles, Le Mur d'Argent,
Les Marchands du Canon -- these slogans were loaded with meaning
and they caught on everywhere in France.

The elections of April-May, 1936 were, according to French

standards, a landslide for the Left, specifically for the far Left.

At the same time the tenacity of Conservative influence was demonstrated once more. Throughout the greatest part of the Northwest
the People's Front failed to make any inroads on the conservative
strongholds. The distribution of votes in 1932 and 1936 was
1 See A. Werth, Which-Way France? New York (1937) p. 233.

370
72.

as follows: 1
1936

Right
Centre

Radicals

Small Left Groups

Socialists.

Dissident Communists
Communists

1932

2,254,000
1,938,000
1,461,000

2,262,000
2,225,000
1,805,000

518,000

511,000

1,922,000

1,931,000 2

95,000

1,503,000

85,000
794,000

It will be noticed that the Right succeeded in maintaining
its electoral strength almost unimpaired. The Center and the
Radicals were the great losers and the Communists the great

gainers, but the decline in the Radical vote is undoubtedly very
much smaller than would have been the case if they had gone to

the country without the support of the People's Front.

Because of the varying concentration of popular votes, the

distribution of seats does not reflect closely the total popular
vote. Thus the Radicals got 40,000 fewer votes than the Communists
but the Radicals won 116 seats, compared with the Communists' 72.

In spite of the electoral victory of the Popular Front and
the sweeping success of its supporters in the great strikes of 1936,
its strength was hollow almost from the beginning. Neither on
domestic nor on foreign policy was there any real agreement among

its constituent parties. The Blum government broke the unity of
the Popular Front on its attitude towards the civil war and fascist
intervention in Spain. The Radical Socialists would not agree to
progressive taxation, control over the export of capital or a
large program of public investment. By the beginning of 1937. the
Popular Front was at a complete stalemate. Its dissolution was
only a question of time and circumstance.
From July 30, 1936, when Italian military planes were forced
down in Algeria, the French Government had positive proof of

Italian military support for the rebellion in Spain. Yet it

affirmed its intention of preventing any export of war materials
to the Spanish Republic and did so even before addressing an appeal
to the fascist governments. The German and Italian Governments
1

2

A. Werth, op. cit., P. 274.

This includes votes cast for candidates who later became Dissident
Socialists.

73.

371

evidently concluded, and quite rightly, that the foreign policy
of the Popular Front did not need to be taken seriously. If

Blum was ready to retreat on the Spanish issue where his legal
and strategic position was so strong, there was no reason to
be afraid of the French government in other quarters where
strategic factors were unfavorable to France, where the legal
position could be confused and where the political issues were
less clear-cut.
The result of the abandonment of the foreign policy of the
People's Front was disastrous. The unity of the movement was

broken at the bottom. The rank and file of the Socialist Party

ceased to attend the meetings and demonstrations of the People's
Front, because the Spanish question was certain to be raised
there and the Spanish question was 8. subject of painful humil-

iation to the entire Socialist Party. The Socialists were em-

bittered by the Communists' attacks on their position on the
Spanish question. They felt that the Communists were taking an
unfair advantage in posing as the only true friends of Spain in
France. They felt that it was easy for the Communists who,

after all, did not have the responsibility of office, to be militant

in their support of Spain. The Communists, for their part, resented
the boycott by the Socialist Party of all the demonstrations organized in support of the Spanish Republic.
The hatred and jealousy which had characterized the relationships of the Socialist and Communist parties since 1920, which
had never been completely overcome by the common action of the
People's Front, appeared again more violent than ever. The great
journal of the Communists, L'Humanite, attacked the foreign policy

of the Blun Government daily. Le Poyulaire, the chief Socialist
newspaper, replied by offering its columns tc critics

of the whole People's Front movement and particularly of the Communist

Party.

On economic policy, it was the Radicals who reduced the program of the Popular Front to complete impotence. The Radicals
controlled the Senate (because of the enormous over-representation
of rural communes in senatorial elections), and the Senate would

hear nothing of progressive taxation or control over the export of
capital. Without these two measures the economic policy of the
Popular Front was reduced to an empty shell.
Having disorganized and disheartened its followers on the
Spanish question, and lacking any constructive economic policy,

the Popular Front gradually dissolved into its constituent parts.

- 74 The Radical Socialists joined forces again with the Center
and Right. For this combination the only possible economic
policy was one which left control of the economy to the
captains of industry and finance, while government undertook to protect them from any loss of confidence which might
result from popular pressure for security and a redistribution
of income.

7.

The return of the Right to power
Certain groups on the extreme Right has been preparing

for a military coup before the complete dissolution of the

Popular Front. In the fall of 1937, their military preparations were discovered quite by accident. A system of
heavily armed private arsenals was found to exist in Paris.
The equipment of these arsenals, as well as their location,
suggested that they were not intended simply for the
limited objective of blackmailing Parliament by means of
organized riots, like that of February 6, 1934.

It was not long before the political basis of the plot
was revealed, at least in part. The arsenals had been
built by the Secret Committee for Revolutionary Action, of
which General Duseigneur, Commandant of the great Chartres

air base, was the head. The C.S.A.R. proved to be an
instrument of the Two Hundred Families. Duke Pozzo di Borgo,
a leading Fascist and friend of Tardieu, was prominent in
the Committee. M. Eugene Deloncle, a leading engineer of
the Penhoet shipyards and M. Moreau de la Meuse, banker

and industrialist, were among the first implicated. But
subsequent evidence made it clear that the supporters of
the C.S.A.R. were even more powerful and

372

75.

373

more respected than these. The trial of the C.S.A.R. led
straight to the Etoile bombings and the Etoile bombings had
been carried out by the engineering department of the Michelin
Rubber Works, under the direction of M. C. J. Gignoux, head of
the General Confederation of French Production (the French counter-

part of our National Association of Manufacturers).
Through the whole period when the Left wing papers were

carrying headlines on the Plot Against the Republic, the chief

Center newspaper, LeTemps, carried only a subdued note on an

inside page under the rubric "The Affair of the Keeping of Arms".
It should be noted that almost all of the vast amounts of

equipment which had been assembled in these arsenals was of German

and Italian origin. It is not possible to believe that this na-

terial parted from these countries without the active cooperation

of German and Italian officials. It is equally difficult to believe that it could have been assembled in France without the

connivance of highly placed officials.

Immediately after the discoveries, M. Marx Dormoy, a Socialist

who was at that time Minister of the Interior, issued & strongly
worded statement in which he said that the plot was clearly a
serious attempt against the Republic. 1/ Those guilty would be
hunted down and ruthlessly punished, he said.

In fact, however, the prosecution of the affair soon began
to lag. Important discoveries continued to be unde, it is true,
but they were mostly made by accident or by snooping journalists
of the Left wing papers. The Surete soon appeared to have lost
interest in the case. Members of the C.S.A.R. confessed to having
organized the murder of Carlo and Nello Roselli, leaders of the

Anti-Fascist Italian exiles, but in spite of this confession, in

spite of the clearly established fact that the C.S.A.R. had engaged in assassinations, bombings, in the sale of French military
secrets to the Fascist Axis, and large scale military preparations
against the Republican regime, the prosecution of the C.S.A.R.
was quietly dropped. As far as we know the affair has never got
beyond the Instruction. The treatment of the C.S.A.R. makes the
most glaring contrast with the ruthless prosecution to which
militant anti-Fascist exiles have been subjected in France. (Today
Spanish refugees in France receive treatment which can only be
compared with that accorded political prisoners in Fescist countries.)
1

Fontenay, op. cit., page 28.

76.

374

Especially since November 1938, the forces of the Center

and Right have been steadily increasing their authority in France.

Their power has become almost unchallenged since the outbreak of
war and the disintegration of the French Communist Party.
"Communism" is being used as an excuse to strike at every
opposition movement, and it is a very effective excuse because

it can be clothed in the rhetoric of putting down national treason.
The Socialists, at present, have very little real strength;
they are not strong enough even to force a discussion of France's
war aims, and certainly they cannot defend the French trade unions
as the Labour Party is doing in the United Kingdom.

Nevertheless it would be unwise to project a picture of complete
social calm in France for the duration of the war. The French
people constantly surprises casual observers by its resurgently
critical attitude towards all government and especially towards
any gratuitous display of authority. War time administration,

however, seems likely to be effectively dictatorial. It is

further possible that a permanent Right wing dictatorship will
emerge from the present war in France, On the other hand, it
would be folly to be confident about any early and easy elimination of French democratic and equalitarian traditions. Those
who expect a long and hard-fought war to bring out nothing but
the spirit of "national union" in France are due for some great
surprises.

Treasury Department

Division of Tax Research
1/11/40

Date

375

1938

Miss Chauncey

On Jan. 10 at the 10:30 A M conference- Mr.Blough
handed the Secretary the original of the attachment.
You may want this copy for your information.
Please note that after the conference a change was
made on page 10 - line 12 - we made a change from

"The 1933 Agricultural" -- to: The 1938 Agricul tural.

THIS CHANGE DOES NOT APPEAR ON THE SECRETARY'S ORIGINAL
TYPED COPY.

This correction is a minor one, because the same
wording appears both in the 1933 and 1938 law.
CGHumphries

MR. BLOUGH

376

January 10, 1940.
ISSUES RELATING TO THE INCOME CERTIFICATE PLAN
FOR AGRICULTURE

The choice of a policy with respect to the income

certificate plan for agriculture involves the consideration of a number of issues. It is the purpose of this
memorandum to clarify certain of these issues and to
present some facts bearing on them.
I. CONSIDERATIONS IN SUPPORT OF THE CERTIFICATE PLAN

The considerations advanced in support of the income

certificate plan fall into three parts:
(1) More agricultural aids are necessary,
particularly for cotton and wheat farmers;
(2) The aids should be adopted as a permanent

policy which will not have to be scrutinized
annually by Congress;

(3) Only the income certificate plan has the
essential characteristics for achieving

this result.
(1) With respect to the point that more agricultural
aids are necessary, an intelligent evaluation would
require a lengthy factual and analytical discussion
beyond the scope of this memorandum. The matter is an

extremely important one, however, since adoption of the

-2income certificate plan would not only reaffirm the
desirability of the present agricultural program, but
would enlarge that program and seek to make it more per-

manent. Accordingly, certain questions may properly be
raised. Some of these are:

(a) Does "parity price" measure the kind of

parity which it is in the public interest
to provide agricultural producers at
government and public expense?

(b) Should agricultural subsidies go to the
agricultural group as such, that is,
should the subsidies go to all farmers
producing a given crop, including corporations, without regard to need for family
income?

(c) Does the present distribution of parity
payments and that proposed under the

income certificate plan give an adequate
share of assistance to tenants, sharecroppers, farm laborers and small farm
units?

(d) In view of the benefits of all kinds paid
them by government, are the agricultural

377

-3groups in greater relative need for
further aid to achieve "parity" than
such industries as railroads and coal
mining, or such groups as the unemployed?

(2) The second point, that parity payments should be
adopted as a permanent policy which will not have to be
reconsidered and reviewed by each succeeding session of

Congress, conflicts with another consideration indicated
below, namely, that sound budgetary practice requires
expenditures to be scrutinized periodically.
The democratic process assumes that Congressional

determination represents the nearest possible approach

to the expression of the public will. This is recognized
in certain parts of the Department of Agriculture's
memorandum. In respect to the parity payments, however,

a contrary position appears to be taken, namely, that
while the present Congress represents the public will,
succeeding Congresses may not represent it.
Although there is thus an apparent anomaly, those

taking this position hold that agricultural aids should
be adopted as a permanent policy outside the budget,
because other economic and industrial groups have pro-

tective legislation of various kinds which need not be

378

-4379

reconsidered at each session of Congress. The tariff is
the principal example mentioned.

Many agricultural commodities are protected by tariffs
and, in recent years, even the tariff on wheat has been

effective in raising the farm price. Aside from this oonsideration, however, the observation may be made that the

tariff is either a policy or a disease. If it is a policy
intended to achieve a certain result the measures should

not be taken which would operate to nullify it. If
instead the tariff is a disease, the cure would seem to
be its elimination rather than to spread the disease by
measures which in no respect reduce the economic loss

caused by the tariff in misdirecting the use of the
nation's productive resources. The tariff hits primarily
consumers. This proposal would hit them again.

The type of tax pressure afforded by the tariff is
very different from the payment of governmental cash

benefits financed from taxes. The distribution of burdens

is different, the distribution of benefits is different,
and the effect on internal competition and productive

efficiency is different.
A line must be drawn somewhere between the incidental

effects of governmental policy on the fortunes of people
and the direct payments of money forcibly collected from

- -5 -

380

the people. The latter is more susceptible to the dangers
of misuse, and accordingly requires more careful sorutiny
to achieve an allocation of governmental burdens and

benefits in accordance with the public interest. Although
similar sorutiny should no doubt be accorded to tariffs,
the fact that it has not been given does not warrant
extending the lack of sorutiny to direct governmental
payments.

(3) The third point raised in favor of the income
certificate plan is that only that plan has the essential
characteristics necessary to achieve larger and more per-

manent parity payments. It is probably true that agricultural aids would be larger and more permanent with

than without the income certificate plan. However, there

is also the possibility that the existence of these
special taxes falling on the masses of the population
would present a constant target for political action which
might lead to a reaction against both the tax and the
benefits.

With reference to the above points raised in favor

of the income certificate plan, the possibility must
always be kept in mind that some other method may afford

results sufficiently approximating those expected of the
certificate plan but without its inherent disadvantages
as to be on balance preferable.

-6-

381

II. FISCAL CONSIDERATIONS AGAINST THE CERTIFICATE PLAN

The fiscal considerations against the income certificate plan as a method of financing agricultural parity
payments are mainly the following:

(1) Any plan for the payment of agricultural
benefits would be less subject to abuse
and would be more likely to promote the

public interest over the long run 1f the
tax collections and benefits were included
in the budget and handled in the same
manner as other taxes and appropriations.

(2) The processing taxes constitute so highly
regressive a method of financing benefits
as to be less desirable than other sources
of revenue.

(3) Even if processing taxes were to be used

for financing benefits, the income certificate tax would be inferior to the type of
processing taxes which were in operation
from 1933 to 1936.
(1) There is need for a better general comprehension

rather than a concealment or confusion of the detailed
receipts and expenditures of the Federal Government.

--

382

The adoption of the income certificate plan would make

it more difficult to determine the amount of actual public
expenditures and the actual tax burden of the various groups

of taxpayers. Only by the inclusion of all public expenditures in the budget and by the submission of all public
expenditures to periodic executive and legislative review
can there be any assurance that the proper allocation of
public funds among the many public uses is approximated.

Furthermore, the elimination of such an important item as

this from the budget would limit the effective use of
fiscal policy as an instrument of economic control.
In the memorandum submitted by the Department of

Agriculture the view 18 expressed that "It 18 more

appropriate to compare the Certificate Program with tariff
legislation or minimum wage and collective bargaining

legislation than with expenditures under the Budget. The

issue 18 primarily one of agricultural policy rather than
fiscal policy, except as it may affect other appropriations.
In point of fact, however, the certificate plan
involves many aspects of fiscal policy. Under its provisions taxes would be collected and revenues would be

distributed by an agency of the government. The operation
of the plan would not differ materially from the processing
taxes and benefit payments provided under the Agricultural

Adjustment Act of 1933. The fact that in this instance

-8-

383

some of the actual operations would be conducted by a
special revolving fund and not the general fund does not

alter the fact that the fiscal aspects of agricultural
benefit payments are substantially similar to those of
other governmental services or expenditures.
Furthermore, the parity payments provided the pro-

ducers of the 3 or 4 commodities covered by the certificate plan would not differ significantly (excepting
perhaps in amounts) from the parity payments which are
now provided through the budget and from the general fund
to the growers of agricultural commodities and would no
doubt be continued for the commodities not covered by the
plan.

In the Department of Agriculture's memorandum the

view is expressed that "under existing circumstances," #

an increase in direct governmental payments "is neither

practical nor desirable." It is urged that since Congress
is not likely to continue to make direct appropriations
for the benefit of a particular group, an indirect subsidy
should be provided; that such indirect subsidy is already
being provided industry. In addition to what has already
been said on this point, it should be noted that the
pursuit of the proposed policy would logically involve
the granting of indirect subsidies to numerous additional
groups.

-9-

384

In the interest of fiscal planning and sound fiscal
management parity payments to farmers should be made

within the budget.
(2) In regard to the second point bearing upon the
merits of processing taxes, it should be noted that the
certificate plan would place the burden of parity payments
on the consumers of the products affected. Underlying
this method of financing is the assumption that the
existence of low agricultural prices bestows an unfair
advantage on consumers, and that such an advantage might

properly be recaptured for the benefit of agricultural
producers. It presupposes that the rewards accorded by
the market place to the producers of certain commodities
are not just and require supplementation to raise them

to some specified but variable levels.
Although it may be agreed that "the farmer is

entitled to a fair price," that does not dispose of the
question as to what 1s the fair price. Even defining it
as a price which will give the producer a fair income
leaves undetermined the essential question of what is

fair. Furthermore, a price that will give a fair income
to the producer is not necessarily a fair price to the
consumer. The consumer ought not be required to pay

more than the price resulting under a sound organization

- 10 -

385

of agriculture. A sound organization of agriculture
giving fair returns to those engaged in farming would
almost certainly afford lower prices to consumers than
"parity" as now computed. To impose on the consumers

through a processing tax the burden of giving the farmer
a fair price -- whatever that may be found to be -- may
thus result in serious unfairness to consumers.
Such concepts as parity price and parity income
cannot be accepted without reservation. While Congress
has on several occasions endorsed parity income and

parity price as a legislative objective, these endorsements have been qualified. The 1938 Agricultural
Adjustment Act, for example, instructed the Secretary of
Agriculture to assist farmers to obtain parity prices
and parity incomes "insofar as practicable" at the same
time that it instructed him to assist "consumers to obtain
an adequate and steady supply of such commodities at fair

prices." Actual parity payments to the farmers are to be
made only when, as, and if, and to the extent that,
appropriations are made for that purpose. Even 1f the
present concept of parity price and income be accepted,

the fiscal methods of providing them are subject to
further consideration. The question immediately at hand
is whether a tax on the consumer of certain agricultural

- 11 -

386

commodities is the desirable method of financing parity
payments to the growers of these commodities.

The certificate plan would impose a tax on certain
necessities. It would tax the consumption of wheat,
cotton and rice. Experience with the processing taxes
under the Agricultural Adjustment Act of 1933, invalidated
in 1936, indicates that the burden of taxes on these
commodities would fall, in large part, on consumers.
Inasmuch as the consumer expenditures for the products

of these agricultural commodities account for a much

greater proportion of the total expenditures of individuals and families with small incomes than of the total
expenditures of those with larger incomes, the burden of
the tax would be regressive. It would bear more heavily
on those with small incomes than on those with larger
incomes.

The tax would be unusually regressive for it would
be imposed on physical units of an agricultural commodity,
without regard to the price of the product consumed.
Unlike a sales tax which is imposed on the basis of price,
the certificate tax would be imposed on the basis of
weight or volume. Low income consumers purchasing low-

priced cotton articles would pay a higher tax with each
dollar spent than higher income consumers purchasing high-

priced cotton articles.

387

- 12 It may be that in some cases processors would find

it necessary and practical to transfer some of the tax
burden from their low-priced to their high-priced products.
Under the invalidated processing taxes cigarettes, for
instance, appear to have borne more than their share of
the tobacco taxes. This type of adjustment, however, is
very uncertain and cannot be predicted as a likely
occurrence in the case of other products.
The rate of taxation contemplated by the proposed

certificate plan would be far heavier than the rates
which in the past usually have been applied to necessities
in the United States. The general sales taxes imposed by
states in no instance exceed 3 percent of the amount of
the transaction, and moreover, in many cases, exempt farm

products from taxation.
The rate of the tax under the proposed certificate
plan would be equal to the difference between estimated

parity prices and the average farm prices of the particular
agricultural commodities affected. In some instances,
the rates of these taxes would be even higher than those
imposed under the invalidated processing taxes. Even on
the basis of United States average farm prices prevailing
on December 15, 1939, the difference between parity prices

- 13 -

and farm prices amounts to 30.3 cents per bushel of wheat,
6.2 cents per pound of cotton and 31.8 cents per bushel

of rough rice. A 6-cent tax on 10-cent cotton, for
instance, would be equal to 60 percent of the farmers'

selling price. The imposition of indirect taxes of this
magnitude, superimposed on an already regressive Federal- -

state-local tax system, would severely affect the already
limited purchasing power of the low-income families.
The effects of the certificate plan would be
especially burdensome to those who, just like wheat,
cotton and rice farmers, are receiving less than "parity"
incomes. There are large numbers of other persons on
farms and in the cities who have incomes and standards of

living as low as the growers of wheat, cotton and rice.
The whole body of the unemployed and the under-employed

laborers in all industries have less than "parity" incomes
and would be subjected to a heavy burden on account of the
tax.

In the Department of Agriculture it is recognized

that the certificate plan would constitute, in effect, a
tax on consumption. It has been maintained, however,

that the regressive effects of the tax would be offeet
by the "progressive" effects of the expenditures and that

8

- 14 -

the net result would be "progressive." Underlying this
position 18 the assumption that the plan would benefit
a low-income farm group largely at the expense of a
higher-income non-farm group.

At the outset, it should be noted that this distinction
between farm and non-farm population is not wholly relevant

to the issue. The certificate plan has been designed for
the benefit of wheat, cotton and rice (and possibly some
tobacco) growers only. It probably cannot be employed

successfully, and it is not proposed, for the benefit of
the growers of the many other farm commodities. In con-

sequence, the plan does not propose to benefit the entire
farm population at the expense of the entire non-farm

population. It proposes, rather, to bene fit wheat, cotton
and rice growers as distinct from all other farm groups
as well as all the non-farm groups.
There are at present in the United States approximately

7 million farm families. About 3 million of these are
engaged, to a small or large extent, in the growing of
wheat, cotton and rice. Thus, even if all wheat, cotton
and rice growers cooperated in the AAA production and soil
conservation programe and were eligible for parity payments,

the certificate plan would benefit not more than 3 million
farm families, at the expense of another group consisting

389

- 15 -

of 4 million farm families, more than 22 million non-farm
families, and several million single individuals.
Moreover, the plan, if adopted, may not be of much

help to some wheat and cotton growers. That likelihood
is indicated by the fact that a portion of the wheat and
cotton growers produce these commodities in such small

quantities that the benefits they would receive from

their share of the certificates, 1f they complied with the
farm program, would be offset largely by their share of
the tax burden as purchasers of wheat, cotton and rice
products.

The certificate plan 18 said to have "progressive"
effects because the average income of the farm population
which would be benefited 18 lower than the average income
of the non-farm population which would be taxed. However,
a comparison between farm and non-farm population on the

basis of per capita incomes is subject to misinterpretation. The incomes of the two groups are not comparable.
A dollar of income in a rural area is something entirely
different from a dollar of income in an industrial area.
Its purchasing power is different because the cost of
living generally is lower in rural than in urban areas.
For those on farms, food, housing and olothing, three
important elements in the budget of the low-income groups,

require a smaller expenditure than for those in the cities.

390

- 16 In comparing the income of the farm and the non-farm

population it is emphasized that a larger proportion of
the farm population falls in the low-income group than

is the case in the non-farm population. It is pointed
out, for instance, that a considerably larger percentage
of the families on cotton farms have low annual incomes

than is the case with an industrial population. Such
use of percentages, however, does not bring out some of
the important aspects of the low-income problem. The

percentages relate to entirely different magnitudes.
The adoption of the certificate plan would result in the

taxation of at least 5 million non-relief families with
incomes of less than $780, for the benefit of wheat,
cotton and rice growers, only part of whom have such low

391

- 17 -

incomes. In addition, there were 4,500,000 relief families,
of whom 600,000 were farm families. 1 In other words, it
is not evident that the net effect of the plan would be
a distribution of income from higher to low income groups.
Moreover, we are here dealing with families whose
incomes range from minus quantities upward. Therefore,
even if, on the average, the families taxed had a higher
income than those which received the benefits, the families
taxed would still include a number whose incomes would be

lower than the incomes of many receiving the benefits.
1

In 1935-36, one-third of American families are estimated
to have had incomes of less than $780. No information 18
available on the income distribution among wheat, cotton

and rice farmers specifically. However, in that year,
37.6 percent of all non-relief farm families were
estimated to have had annual incomes under $780. For
all non-relief families, the corresponding proportion
was only 23.5 percent. However, in actual numbers,
over 6 million non-relief families had incomes less than
$780. Non-relief farm families accounted for a little
over 2 million of the six. However, families of wage
earners also accounted for over 2 million. Even if the
percentage of wheat, cotton and rice growers falling in

this low income group were much larger than that reported

for all farm families, the adoption of the certificate
plan would result in the taxation of at least 5 million
non-relief families with incomes of less than $780, for

the benefit of wheat, cotton and rice growers, only part
of whom have such low incomes. In addition, there were
4,500,000 relief families, of whom 600,000 were farm

families. In other words, it is not evident that the
net effect of the plan would be a distribution of income
from higher to low income groups.

392

393

- 18 In other words, despite the fact that on the average
farm families have lower incomes than urban families,

the plan would tax some consumere with little or no
income for the benefit of some farmers with relatively

larger incomes. To this extent the effect of the plan
would be the converse of "progressiveness."

Finally, it should be noted that, aside from
limitations on maximum payment s to individual farmers,

the benefits under the certificate plan would be distributed among farmers approximately in proportion to

the present distribution of incomes. Wheat, cotton
and rice growers would benefit in proportion to their
normal production. Therefore, in general, farmers
with large farms, producing large amounts of wheat,
cotton or rice would receive more money from the plan
than small farmers producing smaller amounts.

These considerations indicate that (1) the cost

of the plan would be distributed inversely to taxpaying ability, (2) the benefits of the plan for these
commodities would be apportioned roughly according to

the present distribution of incomes among the growers,
and (3) some purchasing power would be transferred

from low income families to higher income families.

- 19 -

394

At all events, even if it could be agreed that
the certificate plan tax on consumers for the benefit
of producers might have "progressive" effects, it
would still be true that the degree of such
"progressiveness" would be less than could be achieved
under practically any other method of taxation.

(3) The third consideration against the certificate
plan is that even in the event that it is deemed
desirable to finance parity payments from taxes falling
largely on the consumers of the commodities concerned,

processing taxes of the type employed from 1933 to

1936 would be preferable administratively to the

certificate plan taxes.
A processing tax can be administered readily by

the regular tax-collecting agency of the government.

It can be more carefully integrated in technical
details (with respect to definitions of tax base, and
exemptions, deductions and refunding provisions) than

18 the case with the certificate plan.
The effective application of processing taxes
requires the imposition of compensatory taxes. Floor
stock taxes are a case in point. Under the invalidated
processing taxes provision was made for compensatory

floor stock taxes on any article that on the date the
processing tax became effective was held for sale or

other disposition.

- 20 -

395

Such compensatory taxes are essential to prevent

undue profiteering. The need for such taxes is
especially present when rate changes are likely to
occur from time to time. Moreover, in those instances
where on occasions reductions in tax rates are likely,
provision should also be made for refunds on floor
stocks. In the absence of such provisions, processors
and distributors are exposed to heavy losses merely
because of a change in the tax rate.
Under the processing tax, the Secretary of
Agriculture was instructed to ascertain whether "the
payment of the processing tax upon any basic agricultural
commodity 18 causing or will cause to the processors
thereof disadvant ages in competition with competing
commodities by reason of excessive shifts in consumption

between such commodities or products thereof." If he
80 found, he was to proclaim a tax at a rate "necessary
to prevent such disadvantages in competition" on the
first domestic processing of the competing commodity.

The need for this type of compensatory levy is particularly
important in a commodity, such as cotton, for which

important competitive substitutes are available, such
as paper, jute and rayon. This problem may be more

serious in the case of the industrial uses of cotton.

- 21 -

Conceivably, a certificate plan of the type
proposed could be supplemented by compensatory taxes

within the internal revenue system. Whether such
compensatory taxes are in fact contemplated by the

proponents of the plan has not yet been indicated.

It would appear that the imposition and administration
of compensatory taxes as well as the disposition of
the revenues raised would be less cumbersome 86 an

integral part of processing taxes than as adjuncts of
the certificate plan. To these should be added the
previously discussed considerations: that if processing
taxes were employed they would be included in the

budget, that they would be less hidden from the public,

and that they are more likely to be currently scrutinized
than the taxes inherent in the certificate plan.

396

397
JAN10 1940

Dear Mr. Curries
Reference is made to your letter of December 27, 1939 in which

you request that I advise you whether the Secretary of the Treasury

possesses authority to sell the Treasury's holdings of shares in
Federal Savings and Loan Associations and whether the Home Owners'

Loan Corporation has authority to purchase such shares from the
Treasury.

It is assumed that you are referring to full paid income shares
of Federal Savings and Loan Associations of which the Treasury Depart-

ment holds approximately $40,000,000. You are advised that the Treas-

ury Department is of the opinion that the Secretary of the Treasury

is not authorised to sell the full paid income shares of Federal Savings and Loan Associations held by the Treasury (except that the
shares may be repurchased by the issuing associations as authorised
by law), and that the Home Owners' Loan Corporation is not authorised

to purchase such shares from the Secretary of the Treasury.
Very truly yours,
(Signed) Herbert E Gartner

Acting Secretary of the Treasury.
Mr. Lauchlin Currie,
Administrative Assistant
to the President,
The White-House.

DJSIes typed 12.29.39

D.78. art AWB that rown