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329
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 12, 1941
Secretary Morgenthau
Mr. Cochran

CONFIDENTIAL

Registered sterling transactions of the reporting banks were as follows:
Sold to commercial concerns
Purchased from commercial concerns

£48,000
£12,000

Open market sterling held steady at 4.03-1/2. Transactions of the reporting

banks were as follows:

Sold to commercial concerns
Purchased from commercial concerns

£ 5,000
-0-

The Argentine free peso had an easier tendency today. It closed at .2296,
as compared with yesterday's final rate of .2303.
In New York, the closing rates for the foreign currencies listed below were

follows:

Canadian dollar

Swiss franc (commercial)
Swedish krona
Reichamark

Lire

Brasilian milreis (free)
Mexican peso
Cuban peso

15-1/16% discount
.2322-1/2
.2384-1/2
.4005
.0505
.0505
.2066

6-1/2% discount

We sold $998,000 in gold to the Central Bank of the Uruguayan Republic,

which was added to its earmarked account.

No new gold engagements were reported.

In London, the prices fixed for spot and forward silver were both 1/16d
higher,
at 23-7/16d and 23-3/8d respectively. The U. S. equivalents were 42.56 and
42.446.
Handy and Harman's settlement price for foreign silver was unchanged at
34-3/44. The Treasury's purchase price for foreign silver was also unchanged at 35
We made three purchases of silver totaling 150,000 ounces under the Silver
Purchase Act, all of which consisted of new production from foreign countries, for

forward delivery.

330
-2-

The Federal Reserve Bank's report of March 5. listing deposits of banks in
with the New York agencies of Japanese banks, showed that such deposits totaled
Asia
$101,960,000, an increase of $458,000 since February 26. Also reported were the
Yokohama Specie Bank Agency's dollar liabilities to and dollar claims on Japanese
banks in Asia, which stood as follows on March 5:
March 5

Liabilities: Deposits for Japan and Manchuria
Deposits for China
U.S. Treas. Bills, comm. paper, etc...
:

Claims

: Loans

: Other - mainly Jap. import bills

$56,812,000
35,855,000
23,655,000
$60,753,000
9.991.000

Change from
February 26

+ $440,000

+ 267,000

- 75,000

+$6,206,000

+ 346,000

Most of the $6,206,000 additional funds received from Agency loans (made primarily
to Japanese banks in Japan and Manchuria) were used for Japanese commitments in this
country, it was reported.

MMP
CONFIDENTIAL

331
BRITISH EMBASSY.
WASHINGTON, D.C.

March 10th, 1941.

Personal and
Secret

Dear Mr. Secretary,

I enclose herein for your
personnal and secret information copies

of the latest reports received from
London on the military situation.
Believe me,

Dear Mr. Secretary,

Very sincerely your,

Halifax

The Honourable

Henry Morgenthau, Jr.,
United States Treasury,
Washington, D. C.

Telegram from London dated March 8th, 1941. 332
1.

livel. Hornegian loaded tanker (5000

tons) was sunk off the Lest coast yesterday and a
British ship (6,400 tone) outward bound in convey,
with general earge, was torpedoed in the North
Western approaches early March 7th.
2.

Hilitary, British Someliland. Ferfer 210

miles north of Megadishu on Harar road has been

occupied and Belet Uen aeroerome 1e fit for use}

the roads and bridges are intact, water plentiful
and large quantities of petrol and oil have been
captured. Patrole have been sent forward to
Oddur and Dolo (North West of Lugh Ferrendi). Among

material captured at and on the way to Mogadiscio

are 345,000 gallone of M/T petrol and 8,000 gellone

of aviation petrol.
3.

Bulgaria. German reconneissance detachments

reached the vicinity of the Greek frontier on March
3rd and by March 5th the main concentrations were
developing in Sliveno Yambol area, where heavy tanks

are reported and in the Struma Valley near Gorna

Djumeya and Petrich. Estimated that B divisions of
German troope are in Bulgerian territory.
4.

Bulgerian divisionsappear to be disposed as

follows: Yugoalav frontier 1 motorised, 2 infestry,
2 reserve infentry forming ...... Turkish frontier, 2
motorised, 7 infantry, Nacedonian frontier 4 infestry,
Southern Dobrudje 1 infentry. Bulberie general headquartere is reported et Stere 2egore.
5. R.A.F.

333

5.

R.A.P. March 6th 1 medium bomber attacked

railway targets at Ohent.

Night of March 6th/7th. Operations cancelled.
6.

G.A.F. Night of March 6th/7th. 40 air-

craft were operating over this country but only 5
came inland, the remainder were mine-laying.
7.
Malta. Malta was attacked March 5th as

reported yearerday by about 100 aircraft including
60 bombers. Damage was slight at one aerodrome

but et Hal Far barracks and bangare considerably
damaged; 4 aircraft were destroyed on the ground
and all remaining aircraft on the aerodrome were

rendered temporarily unserviceable. 11 of our
fighters int corcepted and shot down 7 enemy aircraft

probably an eighth and damaged four more. Antiaircraft destroyed a further nine and damaged four.
One of our fighters is missing.

Aircraft essuelties in operations over and
from British Igles.

8.

German destroyed one, damaged one. British

oil.

Home Security. March 7th. Two R.A.F. aerodromes were attacked by ........ some damage to
buildings but no serious casualties.

9.

Telegrom received from London dated March 8. 1941.
1.

Naval.

In the Suez Canel divers have

located mines which were counter-mined. Believed

3 mines remain to be dealt with, expected Canal will
be open March 7th. Twenty-three mines were exploded at verious home ports on March 7th.
2.

One enemy aircraft laid mines off Sayers
P.M. of Harch 7th. L.L. sweepers detonated these
the same afternoon. Between 14.30 and 16.30 hours

March 7th six aircraft laid since in the Number
entrance, fifteen were seen to drop.
3.

on March 7th convoye were attacked by Uboat in the Western approsches and off the East

Coast by sircreft, and during the night of March
7th-8th by Seboats. of the nine shipe torpedoed
or damaged by sircraft four sinking or sunk. One
sircraft shot down one damaged.
4.

On March 7th off the Hook of Holland a 2500

ton merchant vessel use bombed and left sinking by

coastal aircraft.
Ethiopia. In Goffem area patriot operations
continue against retreating garrison of Surye. 300
5.

prisoners and four guns have been captured and on

aeroplane abot down. 1,700 deserters have surrendered.
6.

Kenya Colony. Heavy rain has fallen on

Ethiopian border and may roads are under water.
7.

R.A.F. March 7th. During the day eircraft

from the Coastal Command bombed so aerodrome in

Holland hitting hangars also naval dockyard at
Renhelder and left a 2,500 ton merchant vessel in a
sinking/

335
-2sinking condition off the Dutch Conet.
8.

Night of March 7th-March 8th. Operations

cancelled.
9.

German Air Force. March 7th about fifty

enemy aircraft were operating overland in wide

localities and forty more were working off East
coast. One enemy aircraft was destroyed by antiaircraft shore battery and one by a Neva trawler,
a third hit the mast of a ship and creshed.
10.

Hight March 7-March 8th. Activity

negligible.
11.

Halts. Night of March 6th/March 7th.

Twelve enemy aircraft made individual attacks on
various objectives without causing serious damage

or casualties.
12.

March 7th. Four bombers escorted by 10 ME

109's damaged a Sunderland by machine-gun fire, shot
down a Glen Martin and also one Hurricane out of

seven which intercepted. Pilot saved. Two enemy

aircraft were probably destroyed by anti-sircraft

fire.
Aircraft casualties in operations over and
from British Islee. German, three destroyed.

13.

British nil.
14.

Home Security March 7th. A bell-bearing

factory was hit and seriously damaged. Thirty-six
persons were killed and forty-seven seriously injured;
production has been stopped probably for seven days.

15. six/

336

15.

Six Royel AIR Force stations, a belloon

barrage centre and an infentry training centre were
attached. - Little damage and for casualties.

CONFIDENTIAL

337

Paraphrase of Code Ballogram
Received at the War Department
at 10:06, March 10, 1941.

Losion, filed 15100, March 10, 1941.

1. a Sunday, March 9, adverse weather caused the consoliation of

all flighte of British planes. During the proceding night occupied airfields
is narthern Trease were Dember by British Bristol Blenhoins but there were
as planes of the Bember Goumai over the Constant because of the bad weather.

2. During the night of March 9-10 German vaide were carried out over

the Midismia, Partmenth, Livergool Day and Buffelk. In addition, there ma
a large seale atteck on Leader. the extens of the damage done has not been

determined. During the proceding day - aircraft patrols were mintained
over the Bever Straite and only eight German please pensivated bayand the

coast Line of Regions. British fighter please were in the air during this
day and the following night but were wable to intereept any of the attachers.

During the night of March 8-9 tea - please planted miss along the

British const. A total of 120 other - planos were pletted over south-

east Britain, Partmouth, Herfelk - Baffolk. During the - night Lonica
was attached w 60 more German please. Private property in Losion suffered
heavy damages and the intertreat area was damaged sens. a the Baskingbea

Palase grounds a leigh was meeted. - busing fell - - restaurant in
which as individuals were killed and more than 80 were injured. British

antiairmant fire brought down three of the - please and damaged two
others. During daylight hears of March 7 a British Infentry training ember,
a believe barrage center and six Mayal Air Force stations were boubed by

- please. A small number of casualties and some damage resulted.

CONFIDENTIAL

CONFIDENTIAL

338

During the - day 36 laborers were killed and by were injured seriously
during a German attack on a British ball boaring manfacturing plant.

Production at this plant will have to be suspended for a period of - week.

3. British air activities in middle Hastern theaters were as

follows: the Albentan city of was boubed by British please beeed

is Greece; in the Britross theater the area was attached w
Salan-based British bombows; in the Likyan theater Britten bembers attached

the Tripoli barbor and dropped I - the airfield at Somet (Seed Income).

It is known that please of the - Air Force are based at this latter
place which is about 25 miles want of Birte.

4. General air activities is the Middle East consisted of a said
by five planos against Malta. British installations suffored no damage and
one of the Gomman please was shot down.

5. the Bass Onal will probably be response to traffic by March 11.

British divers have found all of the alass planted is the Onani w please and only three more are to be exploies before the - is completely
sleared.

6. A all has been made w the Ministry of Labor for 100,000 to velanteer for service in million and was intestry factories. These

valuatears will be need primarily in filling artillety shells.
7. During the day and night of March 7 a British merchant convey

mas w of also vessels was or in the North Sea. Two of
the vessels were beached and three others mak. During the early morning

hears of March 8 a - submitted attented a Bristels market - was
. of 54 vessels 180 miles must of Gage Bionoo, on the West Count of Africa.
Five of the earge heats were lest.

e

CONFIDENTIAL

CONFIDENTIAL

339

8. late in the afternoon of March 8 from Smithsh

mits located the two - 86,000-tea - - half-may between the Gage Vendo Intents - the / Islands.
Distributions
Secrotary of Mar
State Department
of Year
Asst.
Secretary
H of Treasury
Chief
of Staff

Mar Please Division

Office
of Naval Intelligence
Air Garge
6-3

CONFIDENTIAL

340
RESTRICTED

M.I.D., W.D.
March 10, 1941

G-2/2657-220
No. 335

12:00 M.

SITUATION REPORT
I.

Western Theater of War.

Air: German. During daylight of the 8th and 9th there
were normal operations against shipping at sea and scattering attacks

over Great Britain. During the night of the 8th-9th a strong attack

was launched against the London area. This was apparently the
heaviest German night raid of 1941. Last night the attack was renewed in less force and Portsmouth also was systematically bombed.

British. Apparently no night operations. On the
9th fairly heavy daylight attacks were made over northern France.
II.

Balkan Theater of War<

Ground: Bulgaria. No change.

Albania. The Greeks report their offensive
continues and new positions in the Tepelini sector were occupied

despite strong Italian counter-attacks. The Italians admit Greek
attacks in the sector of the Eleventh Army (southwest sector) but
claim they were repulsed by counter-attacks.

Air: Albania. Considerable air activity on both sides
in close support of the ground operations.

III. Mediterranean and African Theaters of War.

Ground: Italian Somaliland. British troops have
occupied Gabredarre which is about 165 miles by road northwest
Ferfer which was captured March 5, 1941.

Libya. The Italians report another attack on
Giarabub Oasis by the British has been repulsed.

Eritrea. A successful counter-attack is claimed
by the Italians in the Cheren sector.

Air: Axis. Pressure maintained in Libya. Malta was
bombed again on the 9th.

British. No reports of activity.
Note: This military situation report is issued by the Military In- inGeneral Staff. In view of the occasional classified as
telligence clusion of Division, political information and of opinion it is

Restricted.

RESTRICTED

341
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 11, 1941.

Secretary Morgenthau

TO

FROM

Mr. Hear

In accordance with your request of March 10, we are
preparing a written analysis of the Gano Dunn report on steel
capacity, which we expect to complete and submit to you on
Thursday afternoon of this week. We disagree with the con-

clusions of Mr. Dunn's report and it has taken a little time
to assemble and organize our refutation.

342
See entry of 6/5/41 which states that

a copy of the President's memo of 3/10/41
was given to Mr. Hopkins by HM,Jr.

343

This is referred to in H Jr's report
6/10 which is filed in President's folder.
luncheon meeting with the President on

344

Hmp.
Bicense of The general

finmine picture can you

harry up
(4) R.C. taking over of
British payments made

for plants

(b) Was Oft. taking mr,
17 material payments

mail by the British.

110
at Runch march 10th 1941.

345

MAR 11 1941

Dear Jesse:

For your information I am transmitting herewith photostat copy of a memorandam which the President

gave me yesterday at lunch, concerning the British

financial picture. As I as now giving careful consideration to the British financial requirements for each month
from now until the end of this calendar year, I would
appreciate 11 if you will furnish Under Secretary Bell,
at the earliest possible moment, the amount of funds that
the Inconstruction Finance Corporation can sake available
each month during this period for payments on account of

plant facilities which it may take over from the British.
Sincerely yours,

Honorable Jesse H. Jones,

Administrator,
Federal Lean Agency,
Washington, D. C.
DESIGNS

March 11, 1941

DWB

Replied to by m

Jones 3/19/41

346

STRICTLY CONFIDENTIAL
MAR 11 1941

My dear Mr. Secretary:

For your information I as transmitting herewith photostat copy of a memorandum which the President

gave se yesterday at lunch, concerning the British

financial picture. As I as now giving careful consideration to the British financial requirements for each
month from now until the end of this calendar year, I
would appreciate 11 if you will furnish Under Secretary
Bell, at the earliest possible moment, the amount of funds
that the Mar Department can make available each month

during this period for payments on account of contracts
which 10 may take over from the British.
Sincerely yours,

(Signed) E Mergenthan Jr.

Secretary of the Treasury

The Honorable,

The Secretary of Var.
DVBINLE

March 11, 1941

owB copy to then Edelin

Replud by
3/17/41
By Messenger 230

347
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 11, 1941
Miss
TO

For

FROM

Secretary Morgenthau
Mr. Cochran

Mr. Ganson Purcell telephoned me from the Securities and Exchange Commission

at 12:35 yesterday noon. He told me that Chairman Frank had discussed with the

other Commissioners the question of giving publicity to the meeting which was
taking place at the Securities and Exchange Commission yesterday afternoon with

representatives from the investment associations in New York to study a plan for

liquidating British investments in this country. It had been the opinion of the
Commissioners that no publicity should be given to this meeting, considering the
exploratory character thereof. Chairman Frank desired this information to reach
Secretary Morgenthau before the latter's press conference. I gave the Secretary the
substance of this message at 3 o'clock yesterday afternoon.

348

March 11, 1941

Some time during the night I woke up and got the idea
that if we were going to refund the $500,000,000 June notes,

we also ought to, at the same time, raise five or six hundred
million cash, and make an issue of sufficient size and do it
all at one time.

Strangely enough, I still remembered it when I woke up

this morning, and I sent for Bell and gave him this idea, and

asked him to speak to the people in New York and find out
whether they have finished digesting the last issue.

349

March 11, 1941
10:20 a.m.

RE AID TO BRITAIN

Present:

Mr. Foley

Mr. Bell

Mr. Cochran

Mr. Bernstein

Mr. White
Mr. Acheson
Foley:

They wanted the same control you had over the

Bell:

They will get around now to blaming me.

Foley:

No, but you remember.

Bell:

Sure. Well, that is the Budget's job. I am
smypathetic. It is absolutely budgetary control. (Laughter)

Foley:

Sure, there he comes.

H.M.Jr:

All right. Now, Merle, will you state the case

four million eight hundred eighty million.

again, please?
Cochran:

On Saturday morning we considered the memorandum

which had been submitted by Mr. Pinsent on
March 7. It was decided that we needed more
data with respect to the paragraph headed
"Final Result on page four of this memorandum.
This paragraph reads as follows:

350

-2"To cover our shortage up to August 1941 and
to provide a cash balance on lines proposed
in assumption six, we need assistance before

the end of August to the extent of three
hundred sixty-five millions on the basis of
the first alternative and one hundred eightyfive millions on the basis of the second
alternative, subject to the fundamental
point raised on assumption three. It is
hoped that such assistance can be provided

in the form of the taking over after the
passage of the bill of our existing con-

tracts by the United States Government to
the extent necessary to cover the above

amounts. The taking over of capital assets by
the RFC will, of course, provide part of this

assistance. For the rest, it should not be
difficult to select suitable contracts up to

the amount required. Speed of action is
very desirable as deliveries are constantly
reducing the outstanding value of existing

contracts. Even after August, our deficit

will still rise for a time. This should be
automatically taken care of, since many of
the contracts to be taken over are bound to

have payments due after August as well as

before, of which we shall be relieved. The
months to August are the most difficult ones.

The deficit of the early months will in part

be currently met from gold borrowed by the U.
K. Government; but, as this is only a tempo-

rary expedient and leaves a responsibility to
repay in gold, no account has been taken of

it in the calculations above."
H.M.Jr:

Let me approach this thing in my own peculiar

manner. As of January 1, their outstanding
contracts were approximately a billion four?
Bell:

That is given in Table 1.

351

-3H.M.Jr:

Just for my purposes, you see.

Bell:

A billion three thirty.

H.M.Jr:

All right, a billion three thirty. Now, this
is the
28.

eleventh of March. We can use February

Bell:

Yes.

H.M.Jr:

Now, from January 1 to February 28, I want two
figures, I want, one, how many contracts have

they paid for, you see. You can get that from how much have they paid for during the month
of January. That subtracted from a billion
three thirty would give us the figure on March
1. Has anybody got the figure?

Bell:

The billion three thirty, Mr. Secretary, is a
February 28 figure.

H.M.Jr:

No, I want the January 1 figure.

White:

I haven't got the payments on those earlier
contracts, but we have got the payments which
are due on the first of each month.

H.M.Jr:

Just let me put it this way. Let's say it is
a billion four. This is the way I want to
approach this thing. A billion four, January

1. Then so many contracts, so much - they took

delivery of so much stuff during January. Let's
just say for argument's sake they took care of
three hundred million, which left them on the

first of March outstanding one billion one of
the contracts which were in existence prior to
January 1, not the ones that they have written
since. Now, of that three hundred million
dollars that they have paid for during the

month of January, where did that money come

from? In other words, how much of it came

352

-4-

from the sale of securities to the stock
exchange, how much of it from gold, how

did they pay for it? In other words, what
I am groping for is this: I had mentally

earmarked a billion four hundred million as
of January 1 when I testified, you see. Now,
I have said toward that there is nine hundred

million of direct investments, there is six
hundred million listed securities, and there

is four hundred million dollars annual output
of gold from South Africa, or a total of nine
and six are fifteen and four are a billion
nine. Now, what I want to know is, of this

three hundred million how much of it came from
those three sources. Now, is that assumption
correct, Dan?

Bell:

Your figures are about correct. It is a billion eleven, as I understood it, instead of
a billion nine.

H.M.Jr:

But my assumptions. So then we carry this

thing along and I will tell you why I explained it. Is there any other place that
they can get this - have it pledged to me
and I in turn to Congress - the billion four

hundred million contracts outstanding and then

that their listed securities, their direct in-

vestments and their gold or anything else that

we counted in should go toward payment. Now,
for argument's sake they paid three hundred
million dollars out. Now, where the hell did
it come from?
Cochran:

Well, they had gold which was sold on January
2 of a hundred and seventy-six million; Jan-

uary 30, twenty-six million; and on February twenty-six million. That wouldn't count.
You have a hundred million of gold there, a
hundred ten of their securities and then some
taken from the balances which they had on hand

353

-5the first of January.
H.M.Jr:

Well, do you see what I want, Harry?

White:

I see what you want, yes. I am not sure that

H.M.Jr:

You mean where it is going to?

White:

No, those first three questions are fine.

that--

You want to know, A, they owed you a certain

amount on commitments on Jan uary 1. How
much did they pay on those commitments? You

knew their assets. Where did that money
come from? Presumably it came from those

assets. If it did, then their present

assets ought to be just the difference between the two as compared to their January
1 assets.

H.M.Jr:

Then on the first of March - I mean, I don't
know just how we will handle it. I am groping.

I don't know just how we will handle the contracts they have signed since then, you see.
I don't know what I am going to do with them.
Let me just think out loud a minute. Now,
they come in and say, between now and the

first of August they need three hundred sixty
million dollars. Is that what you have got?
Cochran:

That is, if they pay Canada gold.

H.M.Jr:

Well, they are going to pay that to us.

Cochran:

Then it is only a hundred and eighty-five.

H.M.Jr:

All right. They need a hundred and eighty-

five million dollars. Now, I say before I am

interested, see, "Gentlemen, I want to know
where are you getting the cash to pay your

bills today. In other words, are you taking

354

-6some of the fat off the bone that we said we
didn't want? Where is it coming from? You
say you need a hundred and eighty million

dollars." Now, let me just give you this

picture. Then they take on more contracts.
I mean, it is like a going concern. They
have got so much to pay out and they have
so much of their assets. Which of their
assets did they use and what is their position
as of March 1?

Cochran:

They have given us that.

White:

They have given us that.

H.M.Jr:

What?

Cochran:

They have given you a statement of their credit
position and debt position for the month of
March to show how much they expect to use in
gold, how much they expect to get from market-

able securities.

H.M.Jr:

This is for March?

Cochran:

Yes, sir.

H.M.Jr:

But I - I will come to that in a minute, but

I want to know what happened in January. How
did they finance themselves in January? Now,

they ought to know now. I mean, I want - what
did they do in January? Through the Federal

Reserve we can quickly check up what did they
pay out.
Cochran:

That is just what I was reading.

H.M.Jr:

Do you know how much they paid out in January?

Cochran:

Yes.

355

-7H.M.Jr:

You out
toldinme
how much gold. How much did they
pay
January?

Cochran:

It isn't broken down by months here.

H.M.Jr:

Well, it should be.

Cochran:

Well,
it out.this comes in weekly, but I can figure

H.M.Jr:

Well, give it to me rough. Can you give it
to me roughly? Take your time.

Cochran:

January 2 to 29, total debits were a hundred

and ninety-seven million, four, paid out of
the account with the Federal.

H.M.Jr:

Well, that is roughly two hundred million
dollars.

Cochran:

And that was raised by gold, one hundred mil-

lion, securities about seventy-five, and the
rest came out of the balance.

H.M.Jr:

Well, did it? Then they only ate into their
balance by twenty-five million.

Cochran:

I mean, I can make it accurate but that is
roughly.

H.M.Jr:

Well, I want it accurately now. What did they
forecast for March?

Cochran:

For March they count their official dollar
balances as eighty-two as of March 1.

H.M.Jr:

Read it, I will listen to it.

Cochran:

The official dollar balances as of March 1,
eighty-two million dollars. Gold as of March
1, one hundred two million.

356

-8H.M.Jr:
Cochran:

That is a hundred and eighty-four.
Newly mined African gold to come in during the

month, forty million.

H.M.Jr:

That is two hundred twenty.

Cochran:

Sales of marketable securities and direct
investments, seventy-five.

H.M.Jr:

Well, that is two ninety-five.

Cochran:

Two ninety-nine. That is forty in marketable

securities and they just guess thirty-five for
direct investments. That is the first time
they have carried any item there. So that is
two ninety-nine and ten under debits is an

expenditure by British Purchasing Commission,

two hundred fifteen million dollars. Now,

the breakdown on contracts placed by March

1, one hundred seventy-five million; B, con-

tracts to be placed in March, forty million;
and second entry, balance of all other gold

and dollar items, twenty-four million. Esti-

mated balance at March 31, sixty million.
H.M.Jr:

Let me just see if I have got it. Roughly,

they figure that expenditures for March will

be three hundred million? Two hundred million?

Cochran:

Two hundred forty.

H.M.Jr:

Their total expenditures.

Cochran:

Two hundred forty.

H.M.Jr:

Two hundred forty and they figure they can
pick up how much money?

Cochran:

Well, they would have a balance left of sixty

357

-9-

million.
H.M.Jr:

And they started the month with eighty-two?

Cochran:

Eighty-two.

H.M.Jr:

Well, I think we ought to take a careful
look at what happened in January. What?

White:

We ought to be able to go over the figures
and see how close we can come to what you

want. I didn't know the figures were available that would give us that monthly payment,
but are those later figures than what we got
last week?
Cochran:

What do you mean?

White:

Those that you are reading from.

Cochran:

These aren't complete because it is just what
is paid out of the Federal, you see.

White:

Well, if you give us both a chance at that,
we can come--

H.M.Jr:

I am going to give you a chance and I will

tell you why I am in no hurry. In the first

place, they have got plenty of money for this

month and in the second place, very much in
this room, I can't overemphasize the confi-

dential nature of it, I saw Lord Halifax
last night after I got the President's approval
and I said if by the end of this week they
didn't show concrete evidence that they wanted
to sell some of their factories, I suggested

that they put somebody else in charge of these
sales. Well, he was very much disturbed and
Sir Edward Peacock is a great friend of the
head of the Bank of England and the thing
which always riles me in these times, he has

358

- 10 -

got strong political backing, you see, so it

would be a great to-do, to use his language,
to sack Sir Edward Peacock. So he said he
thought he would have after dinner - I don't
know whether he said Purvis and Phillips or

Purvis and Pinsent. So I said, "Well, you

know, Mr. Ambassador, through Merle Cochran

and Phillips and Pinsent I am sure you heard
last week how I was distrubed about this, so

this doesn't come like a bolt out of the blue,
and I said, "I cannot go on the Hill and try
to explain on this appropriation bill why
the English Government has not been able to
sell one of its many hundreds of factories

in this country. I can't explain it? So
he tried every way possible to make be back
down. "Do you think it is wise to tell this
to Purvis and the others?" I said, "I certainly do." I didn't give one single inch.
Now, we will continue our studies, but until
this English industrial crowd permits its
government to sell some of these factories,

I am not interested in their financial picture and I am not going to do a damn thing

about it. Now, as I told Halifax last night,
I said, "I don't have to tell you that I am

friendly to the English cause. I even demon-

strated it in the past," and he said that -

could he come and see me at the house if he

had something to say, and I said, "Yes. And
I want you to know, Merle, because you are
my mouthpiece on this thing, as far as I am
concerned you can listen, see, but until
these fellows come in and demonstrate con-

clusively to me that they are going to sell

some factories, I am not going to see them any

more. I am not going to see Phillips or anybody. I am not available and I just want you
to know that, because I am not going to go up

on the Hill and the first thing - "Well, Mr.

359

- 18 11

-

Morgenthau, give us the report on what has

happened," and the first thing they are going
to ask is, "How many properties have they

sold," and I say, "Zero." "Well, why?" I
can't give any answer. I told Halifax last
night - it was all very quiet but he used all
his English tradition to getme to swerve.

Make a partial sale - not a partial sale, I

mean a sale with partial payment. I said,
"There are lots of things that you can do."
I read last night what they sent over to
Hopkins on this Lend-Lease to hurry the thing
up. We signed a contract to lend-lease them
some cutters and then we decide afterward

what the price is in order not to hold them

up. That is our attitude. But I want a
complete - I mean, it is one thing for

Cochran when he gets his orders - whether he

believes in them or not, he carries them out.

He demonstrated that. As my representative
with these people, I want you (Cochran) to
know until they move, anything further on

their financial problem just doesn't interest
me, and I want you please to take that front
because I have cleared it with the President,

and you are representing the President and me
on this, you understand, Merle.
Cochran:

H.M.Jr:

This is new as of today, because Saturday we

asked them for this and last night Phillips
was in talking to me about this.

No, you can see them. You listen. No, this

is the follow-up of my time when I asked you
to send for Phillips. How long ago was that?

Cochran:

That was Friday evening.

H.M.Jr:

Not last Friday?

Cochran:

Last Friday, yes.

360

- to
H.M.Jr:

Oh, no, it must have been Friday a week ago
that you put the heat on.

Cochran:

Yes, I guess that was Friday the week before.

H.M.Jr:

It is Friday a week ago. Do you want to check

me?

Cochran:

I will have to on that.

H.M.Jr:

Do you mind, right now? I would like to know.

Cochran:

They asked - that was when I had Playfair.

H.M.Jr:

Just take a minute. I will wait until you

come in. I told the Ambassador it was my
impression that 10 days had passed.

Cochran:

I will get it.

Bernstein:

Is this it?

Cochran:

Yes, this was on February 28.

H.M.Jr:

I was right. Well, that is all right. It was
over a week. Well, now we go ahead and get

this stuff. Now, let me just get on this

contract business so we understand that. The
President - have you people seen this note
that the President gave me to show the Army
and--

Cochran:

You read that little short memorandum yesterday.

H.M.Jr:

Well, we will put all the pressure on them,

and I don't know whether you have those figures
and the money that they get from there, I am

more than willing that they segregate that to
be used for - if they want to earmark it for
strictly English standard stuff, you see.

361

Foley:

Well, suppose they want to use it to meet
outstanding commitments?

H.M.Jr:

They can.

Foley:

Use it for any purpose they want?

H.M.Jr:

Any purpose that they want to, but that is why
I want to study the January thing to find out
exactly where they got the money from, you

see, and more details of where it went to.
mean by classifications. I mean, how much

I

of it went for food, how much of it went for

armament, how much of it went for dividends.
I don't know what, you see.
Cochran:

H.M.Jr:

Do you want February, too?

I think I would like to start with January.

Of course, this is March.
White:

January and February.

H.M.Jr:

I am talking two months. Yes, I am confused.
Yes, January and February. By classifications,
I would like to get more familiar with how

they spend it and raising it is the easy part.

Yes, January and February. But, Dan-Bell:

You just want a total? When you say classifications, you don't mean classify expenditures?

H.M.Jr:

Well, I was thinking - yes. No, I will tell

you what I meant. In one classification, let's

say munitions, and in another classification
maybe food. Another classification may be
paying dividends. I don't know what.
White:

Shouldn't one of the classifications be what
they paid on their past commitments?

362

- 18
H.M.Jr:

Yes.

White:

That should be one classification.

H.M.Jr:

I would like to play with this thing, you see,

and get so we know really more about it. We
have it, but we have never examined their
checks that they paid through the Federal
Reserve in New York.

Bell:

I take it, one item might very well be net
on balance of payments.

White:

I think if we could just put the questions

that we would like to ask, what they paid on
past commitments, what they paid on other

expenditures that weren't listed in the past
commitments, and let them fill in the figures,
rather than if we examine their - unless they

have given recently data to Merle which would
answer that, the data which we have up to now
would not enable us to answer that.
H.M.Jr:

Well, keep after it.

Cochran:

Well, I have passed on everything I have here
to Harry.

White:

Then W6 haven't got the data.

H.M.Jr:

Well, you see what I mean.

White:

I know.

H.M.Jr:

After all, if we are going to finance these

people, I want to know how much goes to food,
how much goes to non-essentials.

White:

I am wondering whether in order to enable you
to know exactly each month what is happening,

363
15

- 16 -

H.M.Jr:
White:

if you want that continued
Yes, I do.
Whether we couldn't set up a statement - we

will leave everything but the figures to be
filled in, which they can fill in each month.

go over statement to

that want in form

you it, and then each month they
figures as they have, and
we will fill in such figures as we have and

will You in contains which fill everything in the want such you see that the it

make it a current thing instead of having to
come back and - we get the stuff in a different form each time and it is impossible to
compare their figures.
H.M.Jr:

You see, what I am thinking of, I am taking

plenty of time. I have been operating differently. Yesterday, you know, we gave

plenty of time to this thing. This morning
I have got nothing but this, you see, this

morning. I am practicing on you people, so
you can practice on me. Up to this point,
the President and I are together. He knows
what we are doing. When they really run out
of money I just don't know what we are going
to do, but when we do, then all of this S tuff
that we are talking about now, why they run

out of it, and what they have spent, it all

helps, doesn't it? Now, of course what they
are going to try to do is to put everything,
including the kitchen stove, under the Lend-

Lease and we have to be prepared to say yes

or no, and it comes back always to two things,

their question of their securities and the

question of their direct investments and how
much of that have they used up since the first
of January. I ought to know so that the
President - "Well, now, look, Henry, they say
you are being awfully tough on them, and I

364

-

just want to be sure that you are right.

Now, can we take over some of these contracts,

or can't we?" Which leads me to the thing -

I mean, do you people know today how much
the RFC has taken over and how much-Bell:

There is a memorandum here that they haven't

taken over any, but there are only a couple
of them that are even close.

Cochran:

Even then they couldn't make the funds avail-

able until the latter half of the year, isn't
that right?

Bell:

Yes.

H.M.Jr:

Do you have that picture?

Bell:

No, I haven't a very good picture on it. There
is a memo here that isn't very good.

H.M.Jr:

From whom? Can't we go the other way around?
Ask Jones and the Army for a memorandum? We

will use the President's thing as a - you see?

I will dictate a letter to the Secretary of

War and Jones, with your help, you see, using
the thing - saying, Would you please inform

me how much money can we expect the English

to get from your taking over their contracts?"

you see. "We are making our estimates from
now until September, and we would like to
know during this period of the hundred and
thirty-four million, how much can you do,"
and the Army, "How much can you do?"
White:

And approximately when it will be available.

H.M.Jr:

And approximately when it will be available.

Cochran:

That will leave out that one thirty-four. We

365

-17can't identify that unless Ed can tell us

just what it is.

Foley:

I have got a breakdown of it.

Bell:

You can identify a hundred and five million
here, but there is a difference between a
hundred and five and a hundred and sixty-

seven million; and, I take it, they have taken
these contracts of a million over in one case
and ten million over-H.M.Jr:

Are you handling that or are these fellows?

Bell:

Well, we have all got it.

H.M.Jr:

Who can write a letter for me to sign to War
and Commerce?

Bell:

We can, together. We can have it for you before noon.

H.M.Jr:

All right. When I see Jesse I can hand it to
him at lunch. Then one can go over to--

Bell:

Yes, we will take care of it.

H.M.Jr:

Don't you think that is the way to do it? And
ask them what they want, you see. Well, this

is a perfect thing from the President. Simply

say, "I have got to know, gentlemen, Mr. War

and Mr. Commerce, how much money are you going

to make available to the English and how soon.

I think we are beginning to tie the thing in
you see.
Bell:

I wonder if it would help you if you had eacy
month a statement from the British just like
our own giving cash position, giving the back
figures--

366
18

- 19

(Miss Chauncey entered the conference.)
H.M.Jr:

Two photostats of what the President gave me

at lunchfor the Army and Navy. Mr. Bell
needs them. He is going to prepare a letter
for me to sign. Please.
Chauncey:

All right, sir.
(Miss Chauncey left the conference.)

White:

I think in the coming months you are going to
be so concerned with problems of how much

they are using that I think that something not half but a good deal of your problem is
in knowing what the situation is, not in
making the decision but in knowing the facts.
H.M.Jr:

Well, what we want is, first an analysis of

what they have done through January and Feb-

ruary and then a forecast like Bell makes
through all the departments. I mean, our
cash needs when we have a financing. Isn't
that right, Dan?

Bell:

I think that would give a pretty good picture.

White:

Then each month or every two weeks there ought

to be a statement which will be of a character

such as will be most helpful to you, and it

ought to be the same statement, and it ought

to be comprehensive. I think if we spend a

little time drafting that up ahead of time,

and then they can adjust their bookkeeping
to meet that need if necessary.
H.M.Jr:

And you make up the forms. But what about the

past stuff? The past stuff will have to con-

from with the form. Will you take that?

367

20
Bell:

Yes. We will bring it from January 1. We
don't need to go back of that, do we?

White:

No, but it will be a current form which -

each month you will get a similar statement.

H.M.Jr:

Well, I think each week, Dan.

Bell:

That is a little difficult to change state-

ments in the future on each week. You can

get the actual figures up to date.

H.M.Jr:

Bell:
Cochran:

I think once a month is all right.
I think so, too.
Because we know their gold and security po-

sition daily.

H.M.Jr:

This is a good meeting. Don't you think so,

Ed? I mean, we are getting somewhere. What?

Foley:

Sure.

H.M.Jr:

And then all of this - having this, putting

it back, shows them how seriously we are tak-

ing the thing, and then as I say, I can go
over and explain - now, I am just thinking

of this. In order that I don't get the ground

cut out from under me by the State Department,

what would you think if I ask Dean Acheson if
he could just drop over here for five minutes

so I could tell him exactly what our position

is?

Bell:

I don't get why they--

H.M.Jr:

Why? So that when Halifax goes to complain
to Mr. Hull about how ruthless I am, they

will have the whole picture, and they will

appreciate it, they won't give him any sympathy.

368

er -

This is important, high policy, and Hull

ought to know about it, and I am going to
try to work through Acheson.

Bell:

Well, he ought to know about it, then, don't

H.M.Jr:

Don't you think so?

Foley:

I don't know how much good it will do.

White:

I am wondering whether you might not tell

H.M.Jr:

Oh--

Foley:

Well, he could do both, Harry. I think if
he is going to tell Hull directly he might
better tell Acheson first and then tell Hull.

Cochran:

What is the alternative to Peacock, sending

you think?

Hull directly.

out some new man from London?

H.M.Jr:

I didn't make any suggestions.

Cochran:

It is a rather long process, we found out.

H.M.Jr:

I think I did drop a hint that they might
let Gifford take it over.

Cochran:

Because he is working in there now.

H.M.Jr:

I did, I am quite sure. "Gifford has done
well. Why not let him take this thing?"

Cochran:

Peacock should - now, I am not defending him,
because I am not happy over his record any
more than you are. He ought to know something

about the security market here that Gifford
doesn't. He was head of the Dominion Securities up in Canada for years, you see.

369

- -22 -

H.M.Jr:

How long ago?

Cochran:

Well, that was some time back, before he went
to London, but there he was head of Baring
Brothers
and has been in the Bank of England.

H.M.Jr:

I said this. I said, "Peacock is inheriting
the fact that the British Government didn't
do anything with this beginning with last

June. I said, "He is inheriting all of this,

which is unfair to him, but the fact remains
that somebody has to crack this thing.'

Cochran:

But with the pressure you have on Purvis and
you have on Phillips now on holding this up,
I think you may get some action. That is my
guess.

H.M.Jr:

Holding what up?

Cochran:

I mean holding up any conversations with them

Cochran:

on this matter of contracts, which concerns
Phillips very much. I mean, he was in to see
me last night?

Well, he asked about the gold first, and I

said, "Well, we have made commitments up on

the Hill that the gold from South Africa and
Australia will be sold to us," and he says,
"Well, we have just got to build up some sort
of reserve in so that we can take care of
immediate needs-- he said, with the war
centering for the moment down in the Near

East, they ought to have gold available in

South Africa to send up to Egypt and around

those parts. He said they don't want dollar
balances, they want gold there, and he said,

"If they give us every bit from South Africa,"
he said, we just haven't got it. We would

like to build up a little reserve." He said,

370

22

- 28

"We are going to be embarrassed now because

I don't think we are getting the full production from the Bank of South Africa. I
told him that Playfair had intimated that
production had fallen off. He said, "I

don't think it is that, I think South Africa

isn't getting it."

H.M.Jr:

Merle, it is your job to repeat this to me,
see? Now, you have done it. I am not im-

pressed with what Phillips is saying. It is
your job to repeat to me what he says.

Cochran:

That is right, because I can add to it. They
are getting certain gold from Belgian Congo
and Rhodesia and so on.

H.M.Jr:

I am just not impressed. Merle, I, personally,

want a demonstration that the Bank of England

and what they stand for, see, really want to
sell these assets in this country. They have
got to make me believe, see, and pick up
today's Washington Herald and see the thing

at the beginning - the story in the Washington Herald about how the American taxpayer

is going to have to pay through the nose in
order to give England this stuff. The campaign

is started. It is in the Washington Herald,

the tip-off. And I forecast this thing

several weeks ago, that that was what would

happen. Now, before I take the gaff, publicly
and privately, for these people, I want them
to prove t hat they want to win this war and

that they are willing to do everything possible to make a billion dollars worth of assets -

turn them into cash, and give up the control
of the American thread business in this country,
which they control, and the viscose, which
they control, before we in turn turn over
seven billion dollars to them. Now, I am not
convinced. I am asking at this moment seven

371

for one, and I don't know whether the Bank
of England and that gang is running the
British Government or whether Churchill is.

I don't know. I told Berle last night - I
didn't tell him much, but I told him a
little of this. I didn't tell him about my
conversation with Halifax. I said, "There
is nobody in this town that has done more

for the English than I have," and Berle says,

"You are absolutely right." I need faith.
Talk about Halifax being religious and all
of that, I need faith, I need confidence.

I think we are on the right track now, Dan,

if you could get this thing up. I talked

this way in this room, but what is going to

happen when somebody from the Treasury goes

up on the Hill?
Bell:

Is there some indication--

H.M.Jr:

Do you think I am overemphasizing this, Dan?

Bell:

No, I don't think you are overemphasizing the

importance of it. I am a little bit worried

about his successor and the delay.
Foley:

Dan--

White:

That is the way to handle it.

Foley:

Dan, if it isn't done, it is my judgment the

first time you go before the committee and
you tell the committee that not one damn cent
has been realized from the sale of these assets,
that the committee is going to force our hand
and turn the whole works over to the RFC, lock,

stock, and barrel, and that is what the British are up against, so you are being a friend
to the British when you are telling them that

they have got to show some results and giving
them another opportunity on their own to do

372

24

- 25

it, because it is the last call.
Bell:

Well, do you help the situation by forcing the
man in there now out when it may take months
to replace him, weeks anyway?

Foley:

But what other way, Dan, have you got of mak-

Cochran:

If we hold up on this contract business as the

ing
them realize the significance of the situation?

Secretary said, that is the thing that is

worrying Phillips most; and I am convinced that

Phillips has the idea of selling these and
Purvis has the idea.

H.M.Jr:

True.

Cochran:

And I think that we can bring pressure on them
to get that improved just as when you got Gifford here he admitted that he had instructions
from the Treasury not to go ahead. You got

that rectified. If you can get Gifford working in there with Peacock--

H.M.Jr:

May I interrupt you? It wasn't until I got
Gifford and Phillips sitting next to each other
that I smoked out the fact that the Treasury
had not given them the instructions, see.

Cochran:

That is right.

H.M.Jr:

Well, the same condition, Merle, may be true
here. Maybe Sir Edward Peacock hasn't got the

instructions.

Cochran:

But my point is--

H.M.Jr:

Maybe he hasn't got it. The two fellows sat
there and I took my hat off to Gifford when
he turned to this fellow and he said, "You

373
25

-26

never told me to sell more than two to three
million a week.
Cochran:

You remember we were pretty well fed up with
Gifford, we hoped we would get someone in
his place, and now he has turned out to be
a good man when he has the proper instructions.

H.M.Jr:

Instead of putting the pressure on Peacock,
who is 69 years old and who has an expression-

less face, I am putting the pressure on the
representative of His Majesty, the King, who

can take it. I am putting it - I asked you

10 days ago to do it on his two representatives and I got nowhere. I waited 10 days,

and then I put it on the representative of
the King instead of putting it on Peacock.

Bell:

I am not so sure that that isn't where the

fault lies. It may not be Peacock. It may
be just the other end, just like Gifford.
Foley:

There is only one way to find out.

Bell:

I agree to that, and I think the Secretary is

right in putting the pressure on the Ambassador
rather than Peacock.

H.M.Jr:

Just the way they sat here and kept telling
us that they couldn't do it, they go back and -

Merle, remind me. Then we developed that he

never got the instructions. Now, how do I

know that poor Peacock has got the instruc-

tions to sell? Maybe his instructions are to

stall. I don't know.

Bell:

Well, the instructions were given out and were
rather vague, you remember. He said he came

over to look into the situation, not to dispose of them.

374

-2T
White:

Well, the Secretary cannot impute the good

faith of the British Government and the only
position he can take is that his man is
apparently not carrying out your instructions competently, and therefore he wants
another man. That serves a dual purpose,

it appears to me. In the first place, as he

says, it smokes out the real orders; and, in
the second place, I think, some publicity,
both for the British public and to the Ameri-

can public, is called for at this point;

and, if the Secretary can take the position
in the future, if necessary, that he demanded
the recall of this man because he didn't show
action, he is in a much better position if no

action is taken. If action is taken, then
the man can stay here.

Bernstein:

Well, if this man is as important as the
Ambassador says he is and--

Foley:

The pressure is on the Ambassador.

Bernstein:

They are not going to fire him.

Cochran:

They are not going to make a whipping boy out

H.M.Jr:

He is the second man in the Bank of England?

Cochran:

There is no ranking there. He is the man
closest to the Governor. He is a senior. He
hasn't any position other than--

H.M.Jr:

If he is as close as that to Montague Norman,
then this fellow Peacock is never going to
make a sale unless we build a bonfire under
him and put a couple of sticks of dynamite in
it, but I don't have any confidence in Montague
Norman wanting to give up anything and really

of Peacock.

win this war. He typifies everything to me
that is the worst in England.

375

23
28 Cochran:

Did Walter Stewart speak to you the other day,
Mr. Secretary, about the idea of having these
competitors in steel and so on approach these
people?

(Mr. Acheson entered the conference.)
H.M.Jr:

Dean, I want to tell you something that is
important to us and I want Mr. Hull to know
about it, but I would like it guarded as much
as possible. Yesterday at lunch I had a
chance to sketch to the President of the United
States just what we were doing here in - in
relation to the English financing, I mean how
all of the English money is deposited with the

Federal Reserve of New York as our fiscal

agent and we know how much money they have put
in and how much they have spent each week and

how we have Phillips here representing the
Treasury and how we are in constant touch with
them and get the amount of their sales each

day of their securities and now Sir Edward
Peacock is here supposedly to sell their

direct investments, so the thing all flows

here.

Now, the Army is supposed to be in a process

of taking over English contracts where they

have made down payments, you see, and the RFC

is supposedly in the process of taking over
their contracts where they have created plants.
As far as we can find out, the RFC hasn't consummated a single contract and if the Army
has done anything, they have done five million

dollars worth of it. We are trying to find

out how much it all amounted to. The reason

for this coming to a head is that Phillips,

Sir Frederick Phillips came in last week and
sat down and said, "What are you going to do

about our financial situation?" and I said

"What do you mean?" We have been trying to

get a lot of information. Now, the situation

376

29 -

on the first of January, roughly, was that
they had commitments for about a billion

four hundred million dollars of contracts
in this country, and we are going to analyze

just how much of those were for munitions
and how much for other things than muni-

tions, also how did they raise the money.

We think we know, but we want more informa-

tion. Then Bell is going to prepare for
them a sheet just like we have as to the

future needs, how much they are going to

spend and how they are going to raise it,
going through to their war year, which is
September 1. Now, in my testimony on the

Hill I pointed out as of January 1 they had
outstanding about a billion four. To pay
for this, they had somewhere around nine
hundred million dollars worth of direct

investments and six hundred million dollars
worth of securities. We have been unable,
or they have been unable, they claim, to

sell a single factory in this country,

although we have been after them since last
June. Friday a week ago I had Cochran send

for Phillips and Pinsent, the financial

attache, and tell them that I was very much
disturbed about this, it was most embarrassing, I might be asked any time on the Hill
why they don't do it and so forth and so on,
and that they just had to get busy and make
good on this thing and never mind all the
reasons why. They just had to produce and
show that they were willing to sell some of
these investments. Well, yesterday I asked told the President if he approved that I would

like to tell Halifax that unless by the end

of this week they demonstrated they were go-

ing to sell some of their direct investments,

they had better recall Sir Edward Peacock, who

was in charge of these sales, and I got the
President's approval to do it, and I told

377

Halifax last night and he was very much

disturbed and told me what great political
backing Peacock has. It always irritates
me when they talk about political backing
but ask how they are going to win the war.
Why am I so exercized? Well, somebody in
the Treasury, when this appropriation goes

up on the Hill, has to review the English
financial situation before the Congress of
the United States is going to vote "X"
billions of dollars under the Lend-Lease
Bill and particularly since the plan now is

to put it all in one bill, and I pointed out

this morning the campaign is open in the
Washington Herald for all the increased
taxes we are going to have to pay for what
we are going to give to England. The posi-

tion which I am taking is that until I get

an answer from Halifax - I want to point out
this. Several months ago I kept saying,
"Why don't you sell more securities?" and

they said they couldn't. They were selling

from one to three million dollars. I got
Gifford and Phillips sitting next to each

other, and when I kept saying to Gifford,
"I know you can sell more, that the American

market will absorb it,' he finally turned to
Phillips with a flushed face - but he says,

"My instructions from the British Treasury
are not to sell any more," and then Phillips
got flushed, as a result of which beginning
with the next week they sold ten million
dollars a week and I think every week after
that they have done so.

Cochran:

They have kept it up.

H.M.Jr:

They have averaged ten million a week. Now,

I don't know that Peacock has the instructions,
really, to sell these businesses or not and

until they do it, there is no reason, no

378

-

matter how much Purvis, whom I have the

greatest confidence in, tells me that they
are his instructions - but he doesn't know
any more than - until I made it so unpleasant
for Gifford that in anger he turned on
Phillips and says, "Well, I haven't got the
instructions from the British Treasury."
Now, what I am preparing to do is to sit
tight here and do nothing after my notice

to Halifax with the British on their finan-

cial situation until they make some move.

Now, they are all right for the rest of the

month. They admit they are all right, you

see. They have got enough money. They are

all right. So they are not going to default

on any contracts. Nothing scandalous is go-

ing to happen. But somebody from the Treasury

is going to have to go up within three or
four days on the Hill and one of the first
things they are going to ask is, "Well, what
about their financial condition?" Now, the
financial crowd in New York has been perfectly swell, because Peacock has treated
them absolutely shamefully. Reputable
people have gone in and said, "We would like
to have a chance to figure on such and such

a thing," and he treats them like dogs. I
get this from the SEC all the time. Different people call them up, and he either can't

see them or won't see them, people that have

got the cash and want to buy these different
businesses, and I just wanted to get the

picture. We have it from the British. The

Army is supposed to buy - pick up the contracts where they have made down payments

and the RFC is in the process of picking up
any plants that they own in this country,
but pending hearing from these people, in
order that I keep faith with Congress and
they keep faith with me, they have got to

keep my morale up and say that they mean to

379

31

- 32 -

do what they say, never mind the difficulties. The President - I have his complete
backing. Now, why do I send for you? In

case they go to do the baby act over there
and complain about me, I would like to feel
that the State Department will say, "Well,

this is a Treasury matter, it is a hundred
percent finance, and either hands off or
if you - I mean, I am not asking you. If

Mr. Hull or whoever sees the English would
say, "Well, we think until you have complied

with what the Treasury is asking, that the
position that they take of going on a sit-

down strike is right," but the least I would
like to have is hands-off, you see, because

I am sure that Halifax is going to run to the

State Department and try to get sympathetic

hearing for this - whatever kind of treatment

he calls it, I am giving it. Now, you can

ask me questions because I am full of this
and you are not, but I wanted you to get it.

Acheson:

The Army is to pick up the contracts on which
they have already made down payments?

Foley:

British supply contracts.

Acheson:

And the RFC is to take over the financing of

Foley:

Well, they own certain plants all over the

their plant buildings?

country, powder plants and ordnance plants

and airplane plants, title to which is in
corporations wholly owned by the British

Government.
Acheson:

And the RFC is going to buy those from them?

Foley:

Yes.

380

32
-35Acheson:

Well now, what are the proceeds of these
sales of private businesses going to be used
for?

H.M.Jr:

Their own British standards, that was the
understanding I had with Purvis. To be used

for things of British specifications.

White:

He said - he wanted to know what the proceeds
of the sale of the private businesses would
be for.

H.M.Jr:

Let me go back first. The money that they

get, I will come to that. The money that they
get from the RFC and the Army would be, so to
speak, free money that they could use for

anything that they wished to. The thing that

Peacock gets is pledged by me to the Congress

against a billion four of contracts that they

had outstanding on the first of January.
Acheson:

I see. The actual financing of the billion
four is - so far as the American suppliers

are concerned, is supposed to be taken care
of, 1, by the Army, and 2, by what Jesse

Jones produces, is that right?

H.M.Jr:

The billion four outstanding on the first of

January, as I testified, would be taken care
of, 1, by the six hundred million dollars

worth of U.S. listed securities; 2, the nine
hundred million of direct investments; and
3, the four hundred million dollars output
of the South African gold mines.

Acheson:

Well, now, where do the Army and Jesse come

H.M.Jr:

The Army and Jesse come into the picture that

in on this picture?

they are in the process of picking up the
factories that they have invested in, the

381

33

- 34 advance payments in the case of the Army
that they have made on contracts.
Foley:

That doesn't amount to so much.

H.M.Jr:

No, but anyway - and that money, my under-

standing with Purvis was that they could feel
free to use that for anything they wished to.

Acheson:

On new orders?

H.M.Jr:

Anything.

Foley:

Under the Lease-Lend Bill, stuff that we
couldn't use.

H.M.Jr:

Anything that these - it was free for them
to use any way that they wished to. It wasn't
obligated.

Acheson:

I see. That is a backflow to them?

H.M.Jr:

Yes.

Acheson:

And when the Army reimburses them for down

payment that they have made, is the Army going

on with further payments or are the further
payments part of the one billion four?

Foley:

The Army will assume those contracts.

Acheson:

But the one billion four are some wholly
different contracts?

Foley:

Yes, they would be different contracts.

H.M.Jr:

No, they are part of the same thing. They
overlap.

White:

There are a few of those contracts which

382

apparently the Army will be able to take

over, but it will not amount to a great deal.

H.M.Jr:

Fifty million dollars.

Bell:

Won't it be largely these new contracts that
have been entered into since January 1?

H.M.Jr:

Now, since January 1 the thing that we have
tried to keep very, very secret here, because
I have risked my neck, I told Congress that

for all ostensible purposes all buying had
stopped. Instead of that, I let them average
thirty-five million dollars a week new purchases and if I ever had been called up on

the Hill I just never could have explained

Acheson:

it.
I think I have it clear.

H.M.Jr:

Do you want to go over it again?

Acheson:

The only thing I am not quite clear about is

Foley:

Maybe we can give him the amounts.

H.M.Jr:

Give him everything.

Acheson:

I see that the British have commitments of

H.M.Jr:

As of the first of January.

Acheson:

Which they have got to take care of by the

the Army and the RFC.

a billion four.

sale of their six hundred million dollars of

direct investments, the nine hundred million
or privately owned plants and things of that
sort in this country, and four hundred million

dollars of African gold. Now, the six
hundred million is going ahead all right.

383

35

- -36 -

The four hundred is presumably all right.
But they are getting nowhere on the nine
hundred.
H.M.Jr:

That is right.

Acheson:

And then I understand what you said about
Peacock and that situation and what you would

like the State Department to do. The thing
that I am not quite clear about is where the
RFC and the Army come in or whether it is

important that they come in at all.

H.M.Jr:

It is only important in this way. When we

were worried about the money, everybody got
their heads together and there were to kinds

of contracts. There was one where, for in-

stance, they made a twenty-five percent down

payment and McCloy, in order to try to help

this thing out, said, "Well now, we will
pick up those, you see.

Acheson:

That is, that our Army would take over those

H.M.Jr:

Assume them. The only one they have done is

contracts?

Kelsey Wheel.

e

Acheson:

That takes it right out of the billion four?

H.M.Jr:

Yes.

Foley:

If it was part of the billion four. Those

Acheson:

I see.

H.M.Jr:

Now, the Army couldn't assume plants, so they

contracts might be the ones that were entered
into subsequent to January 1 in some instances.

went to the RFC and they said, "Jones, will
you buy the powder plants that the English

384

36

- 87 -

have built in this country?" and supposedly
they amount to a hundred and thirty-four

million dollars. If the information is correct, to date, although he has been on it

for weeks and weeks, he has been unable to

consummate a single British contract.

Acheson:

That they could apply to the billion four?

H.M.Jr:

Yes, or to anything else that they needed.
But you can see what an impossible position -

I told this to Halifax - I would be in to go
up on the Hill and they say, "Well, all right,
now, Mr. Morgenthau, how about these English
factories? What has happened to them?"

"Well, I am terribly sorry, but the English
just haven't sold any." Now, there is no
danger in this thing, because they are all

right, certainly for another month and maybe
another couple of months, but certainly we
can see daylight and they admit they are for

the rest of this month, so by sitting still

and saying I won't do anything until they move
on the direct investments, I am no endangering
anything, you see, other than our relations

with them, but I thought it was important

enough that you ought to know about it and

Hull ought to know about it, so whoever re-

ceives Halifax, if he brings it up, you would
be posted, but it isn't the kind of thing that
I would want to pick up in the papers and
read, you know.

Acheson:

Yes.

H.M.Jr:

I needn't point that out.

Acheson:

No, I can understand that. And the British
did come down and start talking with you
about this and then you discovered that they
are not moving forward on the nine hundred

385
37

- 36 million?
H.M.Jr:
Acheson:

Oh, yes.

And so in talking with the President you said

what you wanted to say to Halifax, which was
that if they don't make some headway by the
end of the week they would have to recall
Peacock?

H.M.Jr:

That is right. And mind you, Friday a week
ago, Cochran told the English financial
representative how upset I was about it and
so they have had ten days' notice and they

just had to do something. He told them this

Friday a week ago. And since Friday a week
ago to yesterday, nothing happened. Now,

there is one other thing. In the course of

my putting this pressure on them, they came
through with this letter which - who helped
us on that?
Cochran:

Livesey.

H.M.Jr:

Which they said this pressure goes back to

about a month ago. It is about a month, isn't
it, roughly? And I have been putting this
pressure on them steadily so they came back

and said, "Well, that is all right. We will
assign all of these properties to the President of the United States. Of course, I

said the President didn't want to take this
responsibility and I advised him not to. But
we left the whole matter in suspense. We
didn't turn it down and we didn't say yes.
I want you to know that they have tried every
way possible - I told Peacock it is very nice
of him to give this to the President of the
United States, but we have got to look to them
to do this. We don't want the President of
the United States to sell English holdings in

386
38

- 29 -

this country. But the matter is so that we
could always say, "All right, now we will

take it over. You make out a deed to us and

we will take over all of these properties.
Acheson:

Iright
think
I have got it straight, and I will go
over now and see Mr. Hull.

H.M.Jr:

If you want anything - Merle sees the financial people, Merle Cochran, so if you want to

refresh yourself, I think if you want to call
him
to it.
come over and see you, he will be glad
to do

Acheson:

All right, fine.

H.M.Jr:

Merle Cochran.

Acheson:

Yes.

H.M.Jr:

Because he is on the State Department payroll
on a lease-loan to us and we are very glad
to have him, so if you want something or Mr.

Hull wanted to get it word of mouth what did
I say to Pinsent or Phillips, Cochran has all

of that.

Acheson:

I will speak to Mr. Hull right away and then
if you want to say anything further, we will
call Merle.

H.M.Jr:

All right, fine. I appreciate your coming
over. But this is the kind of thing that
you can be useful on.

(Mr. Acheson left the conference.)
Bell:

Give the Secretary of War and Jesse Jones a
copy of this?

387
39

- 40
H.M.Jr:

Yes. Well now, doesn't that finish that
chapter? I think it is good to tell Dean.

You know, he has come over here and he wants

to help. Don't you think so?

Bell:

Dean is all right.

H.M.Jr:

Well, is there anything more on this?

Cochran:

There is just that one point, you asked for a
letter on the gold. You remember, the British
had raised the question of their negotiations

with Canada? They had two points in there.
One covered the lease-lend part, as far as
parts and materials; and the other on the gold.

H.M.Jr:

Well, I want them to - excuse me, was it a
letter to us about the gold?

White:

It was a memorandum.

Cochran:

It was a memorandum.

Bell:

You had asked for a reply, which Merle was
preparing to go back.

H.M.Jr:

Where is that?

Cochran:

Have you one?

White:

We have three replies, one of which Bernie and
I recommend. I haven't seen his, although we
primarily recommend no written reply. Bernie

and I definitely feel there should be no
written reply, but we have written replies
prepared.

H.M.Jr:

If I could go along with that and delegate

Merle Cochran, the next time they come in,
to simply say, "Gentlemen, we want the gold
to come here rather than to Canada."

388
40

- 4I White:

I am wondering whether you would want to

put it that way or maybe you would want to

put it that you don't feel it appropriate
for you to comment on what they do with

their funds, indebtedness to foreign coun-

tries. All our concern is that they make

their commitments here, because I am wonder-

ing whether they wouldn't use that informa-

tion in Canada and make it a little difficult for us. Put it the other way around,
Merle. If you take a note, simply say that

we have been counting on it and all they have

Cochran:

got to do is read the Secretary's testimony.
I didn't get to talk with Harry and Bernie
because they were working on it last night
when Phillips was with me, so I have just
drafted a note in which I quoted your testimony up on the Hill.

H.M.Jr:

May I see it?
"Dear Sir Frederick:
"By memorandum dated March 5, 1941, you raised

two questions. The first was an inquiry as to

whether I would see any objection to Great
Britain paying Canada in gold to the extent
that you may have gold available for that pur-

pose in the future. You explained that this
would not cover more than a fraction of the

adverse balance with Canada, and that gold
so utilized would reach United States eventually in payment of Canada's adverse balance

with the United States.

"It will be recalled that in the data prepared
with your assistance and submitted to Congress
by me, we estimated for the current calendar

year Australian gold exports to the United
States at $75 millions and South African

389
41

- 42 -

exports of gold at $480 millions. (see

page 11 of Part 1 of "Hearings before the
Committee on Foreign Relations, United
States Senate, on S. 275.")

"May I also invite your attention in this
connection to the following extract from

my testimony before the Committee on

Foreign Affairs, House of Representatives,
as reported on pages 64 and 65 of the volume
of Lend-Lease Bill Hearings.

I think this, unless there is some good reason,
Merle, that you think otherwise, I would show
them this part of my testimony, you see. I

mean, just lift my testimony out of this
letter. I wouldn't send them the letter.

And simply say, "This is what Mr. Morgenthau
says and he hasn't changed his mind any since

he has testified." What do you think about
that?

Bell:

That is all right. Is it in there that this

data that the Secretary gave to the committee

is with the approval of the British Govern-

ment?

Cochran:

I said prepared with their assistance.

H.M.Jr:

And you could add on there, "approved."

White:

Well, they gave it to us.

Bernstein:

Well, there is a point in the testimony where
you make it perfectly explicit that you were
submitting the information with the approval
of the British Government.

H.M.Jr:

Let's just rehearse. Let me say it and you
people disagree, if you wish to. I would send

390
42

-43 for these people and say, "We have considered

this and I would like to show you a copy of

Mr. Morgenthau's testimony and the position

he took in regard to the disposition of the

Australian and South African gold and his
position hasn't changed any. Is that enough?

Cochran:

I prefer it that way.

H.M.Jr:

You prefer it that way?

Cochran:

Yes.

H.M.Jr:

Ed?

Foley:

Yes.

H.M.Jr:

Bernie?

Bernstein:

Quite all right.

H.M.Jr:

Harry?

White:

All right.

H.M.Jr:

It is unanimous.

Cochran:

Just that last paragraph. You know they raised
in a memo two questions and I say, "As to your
second question with respect to the application of the Lend-Lease Bill to American parts
and materials entering into Canadian-manufac-

tured munitions for Great Britain, I beg to
inform you that this question is having the
attention of the Treasury during its study of
the general problem of operating under the

Lend-Lease plan."
H.M.Jr:

I don't think I would say that.

Cochran:

I mean, they have raised that question.

391
43

- 44 White:

I would just ignore that part of it.

H.M.Jr:

I would just answer him on the gold.

White:

There is just one question, in order not to

make it possible for Canada to misunderstand

or to raise any difficulties, if they do ask,

"Well then, is it that the Secretary wants
us to pay the gold to him?" I am wondering
whether a statement to the effect that the
question as to how the British Treasury shall
meet its commitments to other countries is not

a matter on which the Secretary feels he can
appropriately express an opinion might not be
made? Then they wouldn't be able to go to
Canada and say--

H.M.Jr:

If you fellows could only see each other before you see me, you see. I don't know why
it can't be done.

White:

Well, we were all tied up until the last minute.

H.M.Jr:

Well, just at this time - I am tired now and I don't want to go any further just now. Show
them that testimony.

Cochran:

All right, and I will tell them the considera-

H.M.Jr:

But please, gentlemen, before you come in
here, try to see each other and show each other

tion of anything else is deferred.

your memoranda.
White:

It was just impossible. He (Cochran) was with
Bell this morning and we were waiting in his
office.

H.M.Jr:

He was what?

Cochran:

I was with Dan trying to get the corrections on

392

this thing. We were going over this because
there were errors in it which-White:

There was a desire to get together.

H.M.Jr:

There was a desire?

Cochran:

Oh, yes, I should say so. But last night I

was seeing Phillips when they were working.
H.M.Jr:

Just so that the intentions are good.

Cochran:

The very best.

White:

Then Merle Cochran will not tell them that you
want all the gold to come here, rather than to
Canada?

H.M.Jr:

What he is going to say is, there is my testimony in which I say that the gold should come
here. I mean, "Mr. Morgenthau's position is

as he testified." Isn't that what you understand?

Cochran:

Yes.

H.M.Jr:

Does anybody object to him saying this is my
testimony and my position is just what it was
then? Now, from that they could only draw one
conclusion, that we wanted it to come here.

White:

But they won't be able to tell the Canadian
Government that you want all their surplus dollars to go to you and not to the Canadian
Government, and that is the only thing I
wanted to avoid.

H.M.Jr:

They will put me in the wrong light whatever
way you do it.

Cochran:

You would rather have it in writing, Harry?

393
45

- 46 White:

No, I think you should tell it to them orally.

394

Dear Sir Frederick:
By memorandum dated March 5, 1941, you raised two

questions. The first was an inquiry as to whether I

would see any objection to Great Britain paying Canada
in gold to the extent that you may have gold available

for that purpose in the future. You explained that

this would not cover more than a fraction of the adverse
balance with Canada, and that gold so utilized would
reach United States eventually in payment of Canada's
adverse balance with the United States.

It will be recalled that in the data prepared with

your assistance and submitted to Congress by me we

estimated for the current calendar year Australian gold
exports to the United States at $75 millions and South
African exports of gold at $480 millions. (See page 11
of Part 1 of "Hearings before the Committee on Foreign
Relations, United States Senate, on S. 275.")

May I also invite your attention in this connection

to the following extract from my testimony before the

Committee on Foreign Affairs, House of Representatives,
as reported on pages 64 and 65 of the volume of LendLease Bill Hearings:

Sir Frederick Phillips, K.C.M.C.,
Under Secretary of the British Treasury,
Washington, D.C.

395
-2"Mr. Tinkham. Every year Great Britain is receiving gold

from South Africa where it is mined to an extent of $700,000,000
to $750,000,000. What reason is there, that you know of, why
that gold in due course and under proper arrangements should

not be transferred to us? I mean, of course, as security and

collateral for what we may advance it which may be an unlimited
amount.

"Mr. Morgenthau. Mr. Tinkham, under that section B(3) it
says South African exports of gold, $480,000,000, which they

advise me is the amount which would flow to the United Kingdom.

There is $480,000,000. We have also listed in Australian gold
$75,000,000.

"Mr. Tinkham. We will not dispute about the amount. I have
seen seven hundred to seven hundred fifty million dollars
repeatedly stated as the amount of gold produced in the Rand

in English publications, which I could submit to you. If they

are submitting a larger amount and we have notices of approximately the amount of $450,000,000 or $750,000,000, or as I
suggested, $700,000,000, why should not they transfer it to
us as collateral against such loans as we are making so the
American taxpayer does not have to meet their bills as is pro-

posed in this legislation?

"Mr. Morgenthau. You and I think alike on this point. I

believe that any amount of South African gold that the United
Kingdom receives during this year they should use to pay for
merchandise which they buy in this country.
"Mr. Tinkham. Now, have they been doing that, do you know?

"Mr. Morgenthau. They have been paying their bills.
"Mr. Tinkham. But you do not know whether they have used

that or whether they are segregating that, cacheing it, as it

were, in London?

"Mr. Morgenthau. No.

"Mr. Tinkham. Or even selling it to us, of course, at a
very heavy profit at the present prices you are paying for gold?
"Mr. Morgenthau. That is something else again. They have
been selling us most of their South African gold and they

propose to sell us all the South African gold that they produce.

396

-3 "Mr. Tinkham. Sell us! Yes; but do you not think that where
we are to let them have an unlimited credit it should be given
us as security and as collateral annually?

"Mr. Morgenthau. I do not think you really mean that.
"Mr. Tinkham. What did you say?

"Mr. Morgenthau. I do not think you really me an that.
"Mr. Tinkham. Certainly, I do, Mr. Morgenthau; I am always
very serious.

"Mr. Morgenthau. These figures which I presented here today

include, I believe, all of the gold that will be mined in South
Africa and Australia within this coming year and they need all

of that gold and all of the securities of their citizens and

they need all of the investments they have in this country to
raise sufficient dollars to pay for the orders already placed

here."

The foregoing paragraphs indicate the commitments which I have

given Congress insofar as current production of South African
and Australian gold is concerned.

As to your second question, with respect to the application
of the Lend-Lease Bill to American parts and materials entering
into Conadian-manufactured munitions for Great Britain, I beg

to inform you that this question is having the attention of the
Treasury during its study of the general problem of operating
under the Lend-Lease plan.

Sincerely yours,

Secretary of the Treasury.

397
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE March 11, 1941
Secretary Morgenthau
Mr. Cochran

STRICTLY CONFIDENTIAL

In accordance with the decision reached at this morning's group meeting on the
financial position, Under Secretary Bell, with a suggestion now and then on

drew up a we contemplated to the

my
British part,
list of here forms
with whichfrom
the view
British
Treasury
representatives
to obtaining
themsubmitting
regular and
uniform
monthly reports upon their financial position, both with respect to current assets and
commitments and prospective receipts and disbursements.

At 3:15 I telephoned Sir Frederick Phillips that we had this plan under way and
hoped that he would let his assistants meet with us this afternoon to see whether our
forms were workable from the British standpoint, and to suggest any amendments.

Phillips agreed with this and had Messrs. Playfair and Allen of his staff meet with
Nears. Bell, White and myself at 4:15 this afternoon. The forms which had been prepared in Mr. Bell's office were studied and some slight amendments thereto made. The
British representatives took the forms away, with the understanding that they would
tudy them and report back to us any new suggestions that might require consideration
Before the system is set into operation.

BMR.

398

March 11, 1941
3:00 p.m.

RE TAX PROGRAM

Present:

Mr. Gaston
Mr. Foley

Mr. Bell
Mr. Sullivan
Mr. Blough

Mr. Tarleau

H.M.Jr:

Well, I see Tarleau and Blough. It smells
like taxes.

Sullivan:

Did you see the headlines in the afternoon
paper?

H.M.Jr:

No.

Sullivan:

Seven billion for the Lend-Lease.

Gaston:

Gone up?

Sullivan:

Woodrum made the announcement coming out of the

White House this morning. He said everybody
in the conference except one was agreeable.
Taber was there, and he spoke of his having been

a severe administration critic, the inference
being that he was the one who had protested.

H.M.Jr:

Well, what do you Coast Guard fellows want
today?

Sullivan:

Well, we have a variety of schedules here,

399

-2starting in with invested taxes that would

yield a billion six
H.M.Jr:

Excuse me. Coast Guard is life-saving, isn't

it? Take it all back.

Sullivan:

Another schedule of two billion one, a third

H.M.Jr:

Well, this is the Roosevelt-Bernie Baruch
plan, you see. The President doesn't know
whether these figures are correct, but he
thought invested business on the present
schedule would give us two billion more
taxes. Yes? No?

Sullivan:

Well, there is an estimate in your report that

of two billion and a half, a fourth of three
and a half and a fifth at just about four
billion.

an increase from - in national income from 90
to 100 million would give an increase in revenue

of two billion two.
H.M.Jr:

My report?

Sullivan:

Yes, sir.

H.M.Jr:

Well, do you expect it to be a hundred on the

average in the next fiscal year? It is 78. now.

Sullivan:

I think they are planning about 84.

Foley:

When?

Bell:

1941.

Foley:

June 30, '41?

Bell:

Calendar year, which affects your 1942 reve-

nues, materially.
Sullivan:

That is right.

400

-3Bell:

1942 calendar year hasn't been estimated,
but it is assumed that on the present upper

trend, it will go to 90 or better, possibly

95.

H.M.Jr:

Calendar year, how much?

Bell:

Eighty-five, I think. It is close to 80 now.

H.M.Jr:

Seventy-eight was the last I heard.

Foley:

Well, that is a jump of five since when?

Bell:

Since last January.

Foley:

Since January 1, '41?

Bell:

'Forty.

Foley:

Oh, you mean in fourteen months?

Bell:

No, the estimate in January, '41, was 79 and
a half, and the estimate in January, 1940, was
74.

H.M.Jr:

What we are talking about, isn't it, is how

much business for the calendar year - let's

see, six months of '41, isn't it?

Sullivan:

Yes.

H.M.Jr;

And twelve months in '42?

Sullivan:

You mean on these taxes?

H.M.Jr:

Yes.

Sullivan:

Yes, except on the income taxes. They won't

come in - there will be six months of fiscal
'42.

401

-4-

H.M.Jr:

Well, have you struck a kind of an average
for the year that we are talking a bout?

Sullivan:

You mean --

H.M.Jr:

In the calendar '40 year - how much will
business be in the '42 calendar?

Bell:

Forty-two or '41?

H.M.Jr:

Forty-two.

Bell:

In the '41 calendar year, I think our estimates

were based on 85.
H.M.Jr:

Yes, that is what you said, 84?

Bell:

I don't know. We have no estimates for '42,
but there has been talk that it might go up
to 90 or 95. I don't know whether the capacity

is there or not.

H.M.Jr:

Let's just say we strike an average of 90.
How much revenue will that produce on the

Sullivan:

present bill?
It would be well toward two billion dollars.

H.M.Jr:

Then his figure of around two was right. You

get two more. What he spoke about is two more

and a billion and a half new taxes. Now, how
much would that give us in revenue, gents?
Sullivan:

Well --

Bell:

About 12.

Sullivan:

Not quite that.

Bell:

Well, 11.7.

402

-5-

Blough:

You mean gross, or after Social Security
is pulled out?

Bell:

Net. Eight, two plus three, five would be
eleven, seven. Just a little under twelve

billion. That is net.

H.M.Jr:

Twelve billion and how much are we going to
spend?

Sullivan:

Eighteen.

Bell:

That is about right, 18 or 17.

H.M.Jr:

Well, that is two-thirds.

Blough:

That was before Lease-Lend.

H.M.Jr:

Well, I know, but it is two-thirds. That would
be perfect.

Bell:

And if your capacity increases and your national
income increases, your revenue will again go up
to take care of the increased expenditures on
the Lend-Lease Bill in 1943, if necessary.

Sullivan:

I think the country --

Tarleau:

That is good.

Sullivan:

....will take something more than that. I

think you can take a lot more than that without in any way interfering with your borrowing plan.

Bell:

God, he is driving us!

H.M.Jr:

Well, what figure are you shooting for?

Sullivan:

I have got them all the way up to four.

403
-6-

H.M.Jr:

Do it the way friend Willkie does, throw a
dart, and pick one.

Sullivan:

We think we could take four without throwing
in a monkey wrench.

H.M.Jr:

You mean four on top of the two?

Sullivan:

The two isn't anything that anybody is giving
us. That is something we are giving them.

H.M.Jr:

That is a volunteer offering.

Sullivan:

No, I mean because business is better, they are
earning that much more. That isn't an increase
in taxes.

Gaston:

I think John is right.

Sullivan:

I don't think we ought to talk at all about any

additional yield because of improvement of business conditions.
H.M.Jr:

All right, we will just gracefully accept two
billion more --

Sullivan:

When, as, and if we get it.

H.M.Jr:

And you want how many more taxes on top of that?

Sullivan:

I am willing to go the whole way, sir, and I

think they will take it.

H.M.Jr:

I wondered why you invited Herbert.

Gaston:

I didn't know until now. I didn't know until
now.

H.M.Jr:

You know what we call it up in Duchess County?

It is a horse shedding. S-h-e-d, for some of

you boys who haven't lived in the country.

404

-7-

Bell:

What is wrong with taking that much?

Foley:

It all depends on how you do it.

Bell:

We will take it out of the lower brackets.
(Laughter.)

Foley:

We are against that, aren't we, Dan?

Bell:

Yes, we certainly are. We have got to do

something about the ones we have got on the

books now.
Gaston:

It is a long time before we can foresee any
reduction in Federal expenditures, a long time.
If the war is suddenly over, we are going to

have domestic expenditures on a much higher
scale than we have ever had before.
H.M.Jr:

You are one of these spending boys, are you?

Gaston:

No, I am one of these --

Bell:

Realistic.

Gaston:

Yes, one of these "balance the budget" fellows.
(Laughter.)

I am quite serious about it. I think we have
got to get down to business.

H.M.Jr:

Well, what would four billion do to whom and
where and how?

Foley:

Yes, with which and to whom?
(Laughter.)

H.M.Jr:

I may like it, you know. Cheer up, Herbert.

405
8-

You might just as well smile while we are
all operated on.
Gaston:

I hardly can.

Sullivan:

Of that four, half would come from income

taxes, 353 million from estate and gift

taxes, 645 from corporation taxes, 350 from
liquor, 200 from tobacco, 200 from increased
taxes on automobiles and gasoline, 132 and

a half million on the "Bell" tax
Bell:

Is that all? A nickel a bottle?

H.M.Jr:

We just fixed Pepsi-Cola up. Are you going
to take it away from them?

Bell:

It did all right last year. It earned $24 a

share.

Sullivan:

John Burns is counsel for them, and he says

their only worry is that the water rates will
go up in New York City. That is, it is a very
important item in the cost. I had the miscellaneous tax outfit working on your (Bell's)
tax, and of course, we have to tax the drinks
that are sold at the soda fountains, the
flavoring and the --

Bell:

Sure.

Sullivan:

And the water, carbonated water, and in order

to equalize the tax with the tax on bottled
goods, we have to tax the goods three times as
much as it sells for.
H.M.Jr:

O.K.

Sullivan:

Now, I have receipts for all of you of all of
these different schedules.

406

-9-

H.M.Jr:

All right.
I don't like Herbert when he is so serious
about
this--thing. This is a plan to raise
additional

Bell:

Have you got anything here to raise income,
salaries or anything?

Gaston:

That is what we are trying to raise, salaries.

Bell:

Or reduce our installment payments.

H.M.Jr:

I told you the joke about the President,

didn't I? I think it is the best joke I have

heard yet. You can't repeat it. He says,

"Now, Henry, when you get down to line 31 on

the income tax, it says - say your net income
is about $5000. Then what I want you to do is _"
I can't remember whether I did - but he says,
"In line 32, we just add two per cent to t he
tax." So I said, "Mr. President, have you made
out your income tax yet?"

He said, "No." And I said, "Well, when you

get to line 32, you will find it is 10 per cent."
He said, "Well, I haven't got down that far yet."
Don't you love it? He had discovered something

new.

Sullivan:

Baruch may want to do that same thing over again,

and that doesn't solve any problems at all.
H.M.Jr:

Sullivan:

That is what he wants. He wants line 32, you

see --

Baruch has been giving Harrison a awful lot of
stuff, and Harrison called me yesterday afternoon and wanted to know if I wanted to see him

407
- 10 -

on anything right away because he was leaving
Wednesday for four or five weeks in Arkansas,
and he sounded as though he was not at all well.
H.M.Jr:

Well, here is the thing that amused me. Bell
and Jesse Jones and I had lunch together today,
and I said, "How about the Baruch plan?"
Jones said he spent the last two weeks here,

not lobbying, just visiting.

I said, "Have you heard about the Baruch plan?"

He said, "Sure, it is all right for Bernie,

he has only got tax-exempts. He likes to write
the ticket. He has only got tax-exempts."
I don't see anything in here on apples.
Sullivan:

No, we are saving that until after the war.

H.M.Jr:

You fellows are certainly full of pep and
vinegar, aren't you?
(The Secretary held a telephone conversation
with Mr. Harold Smith.)

408
- 11 -

H.M.Jr:

What you heard, gentlemen, is in the room,

if you please. I was putting on a show for
the benefit of Smith and not for you.

Sullivan:

Purvis was called down to the Embassy last
night about 11:00 o'clock.

H.M.Jr:-

Was he?

Sullivan:

We were having dinner at Forrestal's, and I
drove him down, I thought it must be important,
or they wouldn t have called at that hour.

H.M.Jr:

He was sent for?

Sullivan:

Yes, he was.

H.M.Jr:

I happen to know what it was. It was as a
result of a conversation that I had that they
sent for him. He didn't know what it was, I

know he didn't.
Sullivan:

Well, he wouldn't have told me anyway if he did.

H.M.Jr:

He didn't know what it was, but that is amusing,

Sullivan:

We had a little game of poker in which he won
most of the money and Knudsen says, "This is

isn't it?

Lease-Lend poker.

H.M.Jr:

Is Purvis a good poker player?

Sullivan:

He said he hadn't played. I hadn't played for
fifteen years, and I was the only one who won
any money, so I couldn't say.

H.M.Jr:

You and Knudsen and Forrestal, and who else?

Sullivan:

And Ralph Budd and Admiral Towers. Ingersoll
was there and Blandy, the Speaker, and Vinson,

409
- 12 -

the Chairman of Naval Affairs. Dean Acheson

was there.
H.M.Jr:

Was it fun?

Sullivan:

It was all right.

H.M.Jr:

Well now, look, I don't see why I should waste

your time. This is all very clear, and I am

going to take this home tonight and study it.
Tomorrow is Wednesday, isn't it?

Sullivan:

That is right.

H.M.Jr:

And --

Sullivan:

The last ones, 5A and 5B are just alternative
choices.

H.M.Jr:

I will take this home and study it.

Sullivan:

We have felt that this Excess Profits Tax is
pretty unsatisfactory, and we are not hopeful

of working out a fair and equitable tax at all.
I think we can get the Undistributed Profits
Tax back up there on a tray, and I think we can

get as much money as we are going to get out of
Excess Profits and not nearly half the expense

or half the grief, or half the casualties to
concerns we shouldn't want to penalize.

H.M.Jr:

I am going to continue this discussion at 10:15
tomorrow morning.

Sullivan:

Yes, sir.

H.M.Jr:

You gentlemen are all invited. I would like to
study this.

Bell:

You probably won't be able to sleep.

410
- 13 -

Tarleau:

That is what I did. I didn't sleep. Now I
feel a little better. When you assimilate
it, you feel a little better. I feel much more
cheerful today than at the first look at it.

Sullivan:

It only hurts for a little while. You will

notice that there aren't any sales taxes.
H.M.Jr:

We gave - we had lunch with Jones. I said,

"Well, Bell and I figured that before this show

was through, we would have to spend 50 billion
dollars for armament." Jones jumped back. That
is what we figured.
Gaston:

I should say that the British will need pretty
desperately around 12 billions, at a rate of a
billion a month, as fast as we can get to it.

411

Subtotal

Individual

State te

Plan

(State)

1

504.0

2,630

2

992.3

2,380

3

2,240.7

2,600

s

2,700.0

3,600

5

2,020.0

4,000

s

103.0

7

322.0

(2,630
(2,150
(2,600
(3,600
(4,000

412
Flas to Faise an additional $1,650 million of revenue V
I Emiliate increase

Source
1

$ 504.0

individual income terms

Increase ourbax rates by adopting attached rate schedule
(1/7/41)
103.0

lotate and an terms

(1) Increase the estate tax rates by adopting the attached
rate schedule; and (2) increase the gift tax Tates to
three-quarters the rates in the attached schedule
(1/22/41)

575.0

Corroration tease

(1) Ixcess profite taxi Increase rates and revise base
(2) Normal taxi Increase rate on all corporations 15
(Not an official estimate)

500.0
75.0

132.5

soft crinks

Impose a tax on bottled seft drinks at the rate of 1 cent
per bettle with equivalent taxes on unbottled drinks and
fountain ayrupe

(1/31/41)
56.0

Check tax

Reenact the 2-cant check tax which was imposed by the
Revenue Act of 1932

(1/22/41)
55.0

Admissions tax

Reduce the exception under the admissions tax from
20 cente to 9 cents

(1/22/41)

40.0

Automobiles

Impose an additional 2 percent tax on the items
covered in Sec. 3403(b) of the I. N. C.
(1/2/41)

192.2

Liever

Dietilled spirites Additional 81 per gallen

Permanted salt liquores Additional 81 per barrel
time, certifies and liquoures Increase of 16 2/3%
Floor stock taxes (first year only)

Distilled spirits, 81 per gallon

Permanent malt liquors, $1 per harrel

135.0
55.0
2.2

(29.0)

( 3.0)

(11/29/40)
1,657.7

1/ Octinates for Individual income taxes are on basis of calendar year 1941
levels of Income all other estimates are at business levels estimated
for the fiscal year 1942. The date when the estimate me made is given
in parenthesis after each course.
diff

3/13/40

413

Plan to raise an additional $2,150 million of - 1/
Source

Estimated Inspease
(In

8 992.3

Individual income texas

Increase partax rates by adopting attached rate schedule,

without defense tax

(2/11/41)
103.0

State and an taxes
(1) Increase the estate tax rates by adapting the attached

rate schedule; and (2) increase the gift tax Fatos to
three-quartere the rates in the attached schedule
(1/22/41)

575.0

Corporation taxes

(1) Excess profits tax: Increase rates and revise base
(2) Normal taxi Increase rate on all corporations 1%

(Net an official estimate)

500.0
75.0

132.5

Soft drinks

Impose a tax on buttled soft drinks as the rabe of
1 sent per bottle with equivalent taxes on unbottled
drinks and fountain gyrups

(1/31/41)
56.0

Check tax

Beenact the 2-cent check tax which was imposed by the
Revenue Act of 1932

(1/22/41)
55.0

Admissions tax

Reduce the exemption under the admissions tax from
20 coats to 9 cente
(1/22/41)
40.0

Automobiles

Impose an additional 2 percent tax on the items
covered in section 3403(b) of the I. R. C.
(1/2/41)

192.2

Liquor

Distilled spirits: Additional 81 per gallon

Permented malt liquores Additional $1 per barrel
Vines, certifies and liquoures Increase of 16 2/3%
Floor stock lanes (first year only)

Distilled spirite, 81 per gallen

Permanted salt liquore, 81 per barrel

135.0
55.0
2.2

(29.0)

( 3.0)

(11/29/40)

2,146.0

1

Estimates for individual income tames are OR basis of calendar estimated year 1941

levels of income all other estimates are of business levels
for the fiscal year 1942. The date when the estimate was made is given
in parenthesis after each cource.

Air
3/12/42

Plan to raise - additional $2,600 million of revenue N
Sensee

$1,140.7

(author) issues team
series Fulle w adopting attached rate schedule,
including defense tax

(2/11/41)
321.0

Istate and an lease

Relate tax changes (1) Delace - from $40,000 to

125,000 (2) adopt the attached estate tea rate schedules
(3) reduce inverence exclusion from $40,000 to 625,000
an tax changeast (1) Reduce the exception from $40,000

to $25,000, (2) Increase the an tea Value to threefourth the rates in the proposed estate tax schedule
(1/27/42)

Certionation team

(1) I profite taxt Increase value and novice base

(2) Normal taxs Increase rate - all corporations 15
(Net an official estimate)

575.0
500.0
75.0
132.5

ton driver

Encount a tax on bettled sen drinks as the rate of
1 east per bottle with equivalent teams on unbettled
drinks and fountain syrups

(1/31/41)

%

Check tea.

I the 2-am check tax which - imposed by the
Revenue Act of 1932

(1/22/41)

95.0

Melasions tax

Reduce the esception under the admissions tax from
20 sente to 9 easts

(1/22/41)
40.0

Impace all additional 2 parent test - the Items
evered in section 3403(b) of the I. R. C.
(1/2/41)

192.2

Hour

Distilled spiritos Additional 81 per gallon
Ameaded salt liquores Additional 81 per terms

Vines, certifies and liquouses Increase of 16 2/36
Floor stock lease (first year only)

Distilled episite, 61 per galles

Termented salt liquore, 01 per barral

135.0
95.0
2.2

(29.0)

( 3.0)

(11/29/40

70.0

Televes

Manufacture of cigare. tobacco and - Double rates

2,982.4

(Net - official estimate)

V Estimates for individual income texts are on basis of calender year 1961 Invoice of
was at bastages, - is lovels - of the your
a 1942Thealldate
other
the adidaseare
when estimates
3/22/42

-

Plan to valoe - additional $3,600 million of - V
Source

415

IT I

STATE

address income team

$1,700.0

Lover exceptions to $300 fee elagle potion and 81,000

for a married person and increase mee by

adopting attached
without
defense the
(Net -rate
official
octibate)
state and an team
Salate

tax

321.0

- (1) Reduce specific - from

$40,000 to 645,000 (2) adopt the attached estate tax rate
schedules (3) reduce insurance exclusion from $40,000 to
$85,000

an tax chances

(1) Reduce the specific exception from $40,000 to 825,000

(2) increase the an tax sates to three-fourthe the sales
is the proposed estate than schedule
(1/27/41)

convertion tesse

(1) Excess profite tax: Ingresse Fubes and revise base
(2) Normal taxs Impresse rate on all corporations is

(Net - official estimate)

575.0
500.0
75.0
350.0

Meat

Matilled spirits: Additional $2 per gallen

Presented salt liquors Additional $2 per barrel

Vises, certifies, and 33 1/35 increase
(Net - official estimate)

200.0

classe

Cigarettes Additional 75 cents per 1,000

130.

Manufacture of cigare, tobacco and sweff:
Souble rates

(Net - official octinate)

70.

200.0

utomable texts insluding geoline

Items covered in less. 3403(s) and 3403(e) of
Codes Double rates

Sasoline taxt Increase 1/2 and per gallon

(Net an official estimate)

in trisks

so.
120.

132.5

Impose a tax on bettled seft brinks as the rate
of 1 cans per bottle with equivalent teams on
missilled drinks and

(1/31/21)

las

56.0

the 2-our check tax which was imposed by

the - Ast of 1932

(1/22/41)

les

55.0

the comption under the advisotions test from

20 estate to 9 esta

(1/22/41)

3,509.5

for individual income bases are on basis of sales year 14 Invoice of

I all at business
levels estimated
for the
fiscal
year 1948.
other estimates
are after
each
searce.

The date thes the estimate - made is given in parenthesis
Sife
1/12/42

Plan to miss - additional a Million of revenue V

-

I ITWO

#

Source

416

adidas issues terms

$2,020.0

Loves - to $300 for single person and 81,000
for a married porson and increase - Indes w
slopting abtashed note exhabite, with defense tax
(Net - efficial estimate)

State and an tests

353.0

Relate tax changes

(1) Reduce sposition essention from $40,000 to $25,000

(2) Adopt the attached estate tax rate schedule,

with defense tax
(3) Decease incurrence emainsten from $40,000 to $25,000
an tax changes

(1) Reduce the specific from $40,000 to 825,000

(2) Increase the an tax retors to three-fourthe the water
in the program solate tax schedule, with defense Bast

(Net an official estimate)

organities temps

635.0

(1) inconclusive pressue test Increase rates and service have

(2) Normal tast Increase rate es all corporations 1%
(3) Capital stock Bass Increase rate to $1.50,
including defense tax

500.0
75.0
60.0

(Not an official estimate)

350.0

Heart

Digilled spiritos Motional $2 per gillen

lomated mail liquores Additional 82 per barral
Times, certifies, and liquouses 33 1/36 increase

(Net an official estimate)

200.0

Schools

cigarettes Additional 75 conte per 1,000

of dears, tobness and -

Double rates (Not as official estimate)

steabile leases, including modified
Items envered is Seen. y403(b) and 3403(e) of
Codes Double takes

Geooline taxt Increase 1/2 can't per gallen

(Net - official estimate)

trials

130
TO

200.0
so

120

132.5

Expose a tax - bettled sen driaks all the sate of
1 and per bottle with equivalent taxes on unbottled
drinks and fountain syrups
(1/31/42)

1 the S-out check tax which - tapased w the
(1/22/41)
- AND of 1932
fax

- the examplion valor the abdiestone tax from so
omb to 9 conte

(1/22/41)

56.0

95.0

3,991.5

Intimates for individual income bases are on has of entered year 12
levels of Income all other estimates are all Impleses levels estimated for
the fiscal year 1942. The date when the estimate - make to given is

parenthesis after each suaree.
3/22/02

Plan to raise - additional 04 billion of - N

417

IT -

Searce

Minimum I terms

$2,000.0

Love assessions to $300 for stagia person and 83,000

for a married person and increase estimate tubes to

despite abtashed rube schedule, with defence Bast

(Net - official estimate)

353.0

Relate and an terms
date has

(1) Reduce specific - from $40,000 to 825,000

(2) Adopt the attached estate tax rate schedule,
with defense tea

(3) Reduce insurance exclusion from $40,000 to $25,000
our tax cheams

(1) Todacc the specific comption from $40,000 to 825,000

(2) Increase the an tax rates to these-fourth the Vales
is the proposed estate - schedule. with defense tax

(Net - official estimate)

805.0

Corporation tests

(1) Capital atock test Increase rate to $1.50,

including defense tax
(2) Normal taxs Increase mate u
(3) Undistributed profite team Beenact the 1936 Law

(Net - official estimate)

60.0
360.0

225.0 2/
350.0

Hear

Million spiritus Additional $2 per gillan

Permented salt liquores Additional $2 per barrel
Vince, cardials, and license 33 1/36 increase

(Net as official estimate)

cigarettes Additional 75 seate past 1,000
Instructure of clears, telesso and self:
Double rates

(Net as official estimate)

Interable I instating meeling
Items covered la Sees. (b) and (e) of
Code: Double rates

Georline taxt Increase 1/2 am yes gallan
left Oriska

200.0
130
70

200.0
so

120

(Net as official octinate)

Impass a tax on bettled seft drive as the rate of
1 cont per bottle with equivalent tense on unlettins
trisks and fontain syrups (2/32/41)

Spiritus

132.5

56.0

Lower the check tax which me imposed by the
(1/22/41)
- Ast of 1932
fax
I the - under the admissions tax from

20 conts to , esta

(1/22/41)

-

55.0

3,991.5

institutes
for Individual income texts are
- beese of calendar for year the 1942 fiscal Smoke year of
lipeney all
are as
each
i/

1942. the date other when octinates the estimate was was is given is after - is

The indirect effect of the undistributed profite tax to taken into
the estimates fee the Individual Income team.

3/12/41

418
1

Individual rate schedule
8504 million. with defense tax
(Setimated calendar 1942 income levels)

4

6

6

8

360

s

10

560

10

12

800

&

12

14

14

16

16

16
20

20
22

24

22

26

27

26

32

30

38

33

4

36

50

40

9-8
60

44

TO

47

so

50

90

53

100

56

100 - 150
150 - 200
200 - 250
250 - 300
300 . 400
400 - 500
500 - 750

58

750 - 1,000

72

1,000 - 2,000
2,000 - 5.000

Over 5,000

3/12/41

80

2

22

90

camulative

4

18

32 38 44 50 60 70 80 -

751bfa

.

0246810 12 14 16 18 20 -

(Percent)

1

$

Total surfax

&

of dollars)

Bracket rate

:

(in thousands

1

Surtax not income :

60
62

64

"

33534

68
TO

73

74

200

1,080
1,400
1,760
2,160
2,600
3,080
4,160
5,960
7.940
10,100
12,500
16,900
21.600
26,600
31.900
37.500
66,500
96.500
127,500
159.500
225.500
293,500
468,500
648.500

1,378,500
3,998,500
-

75

419
1

Comparison of surbax rate schedules under present law and proposal
$

incoue
(1000)

I

1 Present - 1 Property

2

Total custos
signing

$

0

Bracket rate

1

Sertax not

1 Present Low

-

4

-

-

6

-

8

$

246

8

10 .
12 14 16 18 20 22 26 32 38 44 50 60 70 so -

4

8

80

6

10

200

10

8

12

360

800

12

10

14

it

560

1.080
1,400
1,760
2,160
2,600
3.080
4,160
5.960
7.940
10.100
12,500
16,900
21.600
26,600
31,900
37.500
66,500
96.500
127,500
159.500
225.500
293.500
468,500

6

8

12

16

800

16

15

18

18

18

20

20

21

22

22

1,100
1,460
1,880
2,360
3,440
5,240
7.220

24

24

26

27

27

32

30

30

36

33

33

$4

36

36

90

40

40

60

44

44

TO

47

47

30

50

50

90

90 - 100

100 - 150
150 - 200
200 - 250
250 - 300
300 - 400
400 - 500
500 - 750
750 - 1,000
1.000 - 2,000
2,000 - 5,000

over 5.000

T2ibfa
3/12/41

4

80

200

53

53

56

56

58

58

60

60

62

62

"a
FREE

68

66

68

TO

TO

72

72

73

ID

74

the

75

75

9.380
11.780
16,180
20,880
25,880
31,180
36.780
65.780
95.780
126,780
158,780
224,780
292.760
467.780
647.780
1.377.760

3.597.780
-

360

%

98.500
1,378,500
3,598,500

420
1

Comparison of present and proposed individual income taxes

on not inconce of selected sises 1/
Married person - no dependents

Preposal

:

:
$

:
$

31

33
75

Effective Fates

Present I
law
.4%

1.0
1.8

TO

158

110

264

2.2

150

370

2.5

317

625

528

924

4.0
5.3

858

1,255
2.336
3,843
14,128
27.768
43,476
330,156
717,584

1,364
1,874
3,106
4,635
14,920
28.560
44,268
330,804
718.232

3,916,545

3,917,196

6.9

8.4

11.7
15.4
28.3
37.0
43.5
66.0
71.8
78.3

I

I

$

5,000,000

11

1

1,000,000

:

25,000
50,000
75,000
100,000
500,000

:

2,500
3,000
4,000
5,000
6,000
8,000
10,000
12,500
15,000
20,000

law

1

before personal
exemption 2/

Amount of tax V

Precent

Proposal
1.3%

I

Net income

increase in las
Amount Percent
$ 22

2.5

44

4.0

88

5.3
6.2

154
220

200.00
141.9
125.7
140.0
146.7

97.2
75.0

7.8

308

9.2
10.9
12.5
15.5
13.5
29.8
38.1

396
506

792

2.9

44.3

792
648

1.8

66.2
71.8
75.3

616
770
792
792

99.0
49.0
33.0
20.6
5.6

648
648

Under the preposal the attached surfax rate schedule is substituted for present
schedule.

Maximum earned income assumed.

Includes 105 defense tax.
Less than .05 percent.

1/12/41

.2
.1

421
a

Individual surtax rate schedule

6 992.3 million, without defense tax
$1,078.9 million, with defense tax
(Estimated calendar 1941 income levels)

6

240

6

400

8

18

640

15

940

20

1,540
1,040
2,440
8,140
5,940
4,040
6,540
9,090
21,090
51,590
82,590
114,000
146,000
179,090
247,000
317,080
677,090

25

16

so

18

85

20

40

22

45

25

so

so

55

50

50 - 100
100 - 150
150 - 200
200 - 250
250 - 300
500 - 400
400 - 500
500 - 1,000

1,000 - 2,000
2,000 - 5,000

Over 5,000

8/11/41

camulative

8

10 - 12
12 - 14

TZ-ar

Total surtax

6

8 - 10

14 16 18 20 22 25 30 -

I

4

46-

(percent)

,

0-

8

$

of dollars)

Brachet rate
$

Surtax not income 8
(in thousands

60
01
62
68
64

66
66
TO

72

74

1,407,090
3,627,090

75

-

78

422
8

Comparison of surtex sebedules

under present law and proposed Schedule B

Surtax

surtax casulative
:Bracket
Presentrates (Person) : Total
Present
.

($000)

1

024-

8

2

-

4

-

6

6a

10

16

16 18
20 22
18

22 -

80

-

180

-

6

12

800

8

15

360

040

10

20

580

12

as

800

15

80

18

85

1,100
1,460
1,880
2,560
8,170
5,440
4,840
5,240
7,220
9,580
11,780
16,180
20,880
25,880
81,180
86,780
65,780
95,780
186,780
186,780
884,780
892,780
467,780
667,780

1,540
1,840
2,440
5,140
8,940
4,840
6,340
6,890
9,090
10,290
15,890
17,480
21,000
27,190
$5,890
88,390
45,480
51,590
82,590
114,080
146,000
179,090
247,090
817,080
497,080
677,080

1,577,780
8,507,780

1,407,080
5,887,000

-

-

a

21

40

24

45

27

so

27

55

26 -

so

80

55

so

SR

so

60

82 38 44 50 -

38

as

60

44

se

60

50

40

80

60

44

61

70 80
80 90

67

61

so

61

88

61

56

61

58

62

60

68

or

64

64

66

66

68

66

TO

TO

78

72

T2

73

73

6G TO

90 100

100 - 150
150 - 200
200 - 250
250 - 800
500 - 400
400 - 500
500 - 750
750 - 1,000
1,000 - 2,000
2,000 - 5,000

Over 5,000

TZ-ar

8/11/41

Properal

6

25 - 26

25

law

6

as

10
12

Proposal

840
400
640

8

18 - 14
14 -

Lass

:

not incone

14

74

75

75

so

2

Comparison of present and proposed individual incoue taxes on not incoues of selected aises V
Married person - no dependents

:

:

:
:

11

:

tax
$

40

Present:Withouts with

with
defense
tax
44

31

88

97

70

184
280

202

150

376

317

606
920

414
669

110

308

1,256
2,336
5,843
14,128
27,766
45,476
550,156
717,564

1,410
2,054
3,804
6,204
21,754
37,984
54,234
355,564
715,514

1,012
1,551
2,250
4,104
6,824
23,929
41,686
58,811
351,899
745,963

5,916,548

3,825,474

3,942,927

528

858

Procesal

.

Percent
Proposal

: last defens defense :Without de-swith de- #Without deeWith dotax

:

:

1,000,000
5,000,000

: defense

$

2,500
5,000
4,000
5,000
6,000
8,000
10,000
12,500
16,000
10,000
25,000
50,000
75,000
100,000
500,000

: Without

Law

Amount

1

:

$

Present

:

examption :
&

Proposal

increase in tax

.

: Proposal

$

before
personal

Effective rates

Amount of tax

Net income :

.4%

1.0
1.8
2.2
2.5
4.0
5.8

6.9
8.4
11.7
15.4
28.8
37.0
43.5

66.0
71.8
78.3

1.65
2.9
4.6
5.6
6.3
7.6
9.2

11.5
18.7
19.0
24.8
48.5
50.6
54.2
67.1
71.6
76.5

tax

ifense tax ifense taxifones text a

1.85 &

29

3.2
5.1
6.2
6.9

57

66

114

132

170
226

198

8.4

291

10.1
12.4
15.1
20.9
27.3
47.9
55.6
58.8
70.4
76.4
78.9

392

552
484

552

695

796

1,468
2,561
7,626
10,216
10,758
5,596

2,070
-91,074

$

33

264

1,001
1,848
2,981
9,801
18,918
15,335
21,843
26,379
26,579

265.68
185.9
162.9
154.5
150.7
91.8
74.2
64.3
63.3
62.8
61.4
54.0
36.8
24.7
1.6

-$

2.3

500.0%

212.9
108.6
180.0
176.0
111.0
91.7
80.8
79.6
79.1
77.6
69.4
50.1
36.3
6.6
8.7

1/ Under the proposal, the attached surtax rate schedule b is substituted for the present schedule.
2/ Maximum earned income assumed.

LS-or

3/12/41

.7

424
,

Intividual surtax rate schedule
11,033.1 million without defense tax
$1,240.7 million with defense tea
calenter 1948 income levels)
Burbon not income 8

(in thousands of
Millera)

Special Date
8

(persons)

Total mater
consistive

8

$

20
6

12

6

8

14

8

10

10

12
24

16

080

1,800
1,560

1,060
2,460

5.780

100

300
400
500

-

1,000

-

Trided
3/12/41

425
3

Surgeries of survey education

water present law and prepared Schedule 0
Barbar not iscome
(in thousands of

collers)

Present
law

0-9

$

8
4

4

6

Parposal

6

s

Procent
law
-

10
h

'

22

80

24

200

16

8

10

s

10

12

10

12

14

12

800

16

15

16

18

1,100
1,460
1,000
2,360
3.170
3,440
4,640
5.240
7.220
9,380
11,780
16,180
20,880

14 16 -

is -

so

20

22

22

12

IS

20
30

32
38

a
50

60

60

TO

TO

so 90 100 150 200 250 300 400 500 -

Faided

3/12/41

too

360

560

11

14

27.36

so
90

100
150

sto
200

300

110,160
142,160
175.160

600

500
MBB

790 - 1,000
1,000 - 2,000
2,000 - 5,000
Over

Proposal

5.000

3,693,160

Comparison of present and proposed individual income taxes
on not inconce of selected since 1/
Married pareon - so dependents
a

defines

law

tax

with
defense
tax

,

2,900
3,000
6,000
5.000
6,000
8,000
10,000
12,500
15,000
20,000
25,000
50,000
75,000
100,000
560,000
1,000,000
5.000,000

$

Increase is

so $
108

32

an

TO

110
150

360

2X

SOE

327

1,160
1,660

2.33

3.00
14,128

27.76
330,186

717.50
3,916,586

law
8

8

22 $

1.5%

Present

2.29

3.644
5.504
18,124
34.054
50,304
331,624
711.589
3,821,584

35

119
200

-

566

1.27
1,826
2,457
4,008
6,054
19.936

37.00
740,426

3,939,390

.

1.0
1.8
2.2
2.5
4.0
5-3
6.9

8.4
11.7
15.4
28.3
37.0
43.5
66.0
71.8
78.3

with

dishons 8 with

'defence defense
tax
2.0%

3.6
5.6
7.2
8.3
10.1
11.6
13.3
14.9
18.2
22.0
36.2
55.4
50.3
66.3
71.2
76.4

tax

8

tax

2.25
4.0
6.2

74.0
78.8

tax

-

154
250

200

$

3/12/42

200.0
227.3
230.7
154.9
119.7
93-5
77.6
56.0
43.2
28.3
22.6
15.7

396
572

632
802

The

976

-

1,308
1,661
3.996
6,286
6,826
1,468
6,000

95,004

968

1,199
1,672
2,211
5.808
9.691
11,796
18,306
22,842
22,842

Under the properal the attached cartes Schedule 0 is substituted for the present schedule.
Maximum carrel income assured.

state

176

401

tax

mm

$

77

$

7.9
9.1
11.1
12.5
14.6
16.4
20.0
24.2
39.9
49.9
53.3
69.7

8 Without 8 with

defense Idefence 8 defense séefance
8

Without

Present

complian
$

rates

,

8

I

Net income
before
personal

A

.4
-

.8

2.4

. tax

400.00
253.9
251.4
200.0

m.o
190.4
141.7
112.5
95-3
72.6
57.5
41.1
34.9
27.1
5.5
3.2
1.6

427
Individual surtax rate schedule 1/
$1,150.7 million, without defense tax
$1,261.3 million, with defense tax
(Estimated calender 1941 income levels)

2

10

b

12

2

4

6

8

10

(Percent)

I

0-

$

Bracket rate

6

14

8

16

10

18

12

20

12

14

22

14

16

24

16

18

26

18

20

28

20

22

30

22

26

33

26

32

36

32 -

38

35

44

Rx

4

50

45

50

60

by

60

70

52

70

80

55

80

90

58

90 100
100 150
150 200
200 250
250 300
300 400
400 500
500 1,000

1,000 - 2,000
2,000 - 5,000
Over - 5,000

Total surtax
cumulative

I

of dollars)

:

(in thousands

:

Surtex not iscome :

61

62

63
64

"

68
70
72
T3

R

200

#

440
720

1,040
1,400
1,800
2,240
2.720
3,240
3,800
4,400
5.720
7.850
10,220
12,740
15,440
20,340
25,540
31,040
36,840
42,940
73.940
105,440
137,440
170,440
238,440
306,440
668,440

1,398,440
3,615,440
-

75

1/ Combined with reduced exemptions of 8500 for a single person

and $1,000 for a sarried person, 11 is unefficially estimated
that this schedule, without the defense tax. would yield
approximately $1,700 million.

Treed

3/12/41

428
4

Comparison of present and proposed individual income taxes
on not incourse of selected eises 1/
Married person - no dependents

I

: law

TO

$

$

145

-

11

220

31

295

70

466

110

638

150

832

317

1,241
1,694
2,321
3,018
4,646
6,560
18,583
33,708
50,857
344,880
736,862

528
858

1,258
2,336
3,843
14,128
27.768
43,476
330,156
717,584

3,916,548

-

-

.4%

1.0
1.8
2.2
2.5
4.0
5.3

6.9
8.4
11.7
15.4
25.3
37.0

43.5
66.0
71.8
78.3

Increase in tax
under proposal

Amount Percent

Proposal
4.75

-

$

1,000,000
5,000,000

Proposal

rates
I Present:
I

:

3,000
4,000
5,000
6,000
8,000
10,000
12,500
15,000
20,000
25,000
50,000
75,000
100,000
500,000

Effective

I

1

26500

:

law

:

I

Present

exemption 2/
1,500
2,000

tax 3/

1

Amount of

I

Net income
before
personal

$

70

7.3

145

8.8

209

9.6
11.7
12.8
13.9
15.5
16.9
18.6
20.1
23.2
26.2
37.2
44.9
50.9
69.0
73.7
78.7

204
396
528

682
924

1,166
1,463
1,760
2,310
2,717
4,455
5.940
7.381
14.72b
19.278
19,296

1,900.0%
851.6
565.7
480.0
454.7
291.5
220.8
170.5
139.9
98.9
70.7
31.5

2.4

17.0
4.5
2.7

1 Under the proposal personal exemptions are reduced from $600 to $500

.5

for a single person and from $2,000 to $1,000 for A married person,
and the attached surtax rate schedule A is substituted for present

2

schedule.
Maximum earned income assumed.

Includes 10 persent defense tax.

TZ1eb

3/12/41

429

Comparison of surtas schedulee

under present law and proposes Schedule A

law

I

:

10%

:

I

2

Present

Proposal

:

Proposal

:

:

0-

:

($000)

law

Total suries realative

:

not income

Bracket rates (Percent)

Present

:

Sartax

$
$

12

-

4

200
440

-

2

6

44

14

80

16

200

18

360

4

6
8

720

b

10

8

8

10
12

12

10

20

560

14

12

22

800

14 16
16 18
18 20
20 22
22 25
25 26
26 30
30 32
32 35
18 44
44 50
50 60

15

*

18

26

21

26

24

30

27

33

27

33

30

36

30

36

33

39

36

42

40

45

44

by

60

TO

47

52

70

80

50

55

80 90

90 100

100 150
150 200

20 250

250 300
300 400
400 500
500 750

750 1,000
1,000 2,000
2,000 5,000
Over 5,000

71:eb

3/12/41

53

58

56

&

58

68

60

6

62
64

&

"

"

66

68

70

TO

72

72

72

73
To

73

T

1,100
1,460
1,880
2.360
3,170
3,440
4,640
5,240
7.220
9.380
11.750
16,180
20,680
25,880
31,180
16,780
65.780
95.780
126.780
196.780
224,780
292,780
467.750
647.780

1,377,750
3.997.780
-

75

75

1,040
1,400
1,800
2,240
2,720
3,240
3,800
4,400
5.390
5.720
7,160
7,880
10,220
12,740
15,440
20,340
25.500
31,040
16,840
42,940
73,940
105,440
137,440
170,440
232,440
306,440
485,440
666,440
1, 398,440

3,615,440
-

Comparison of present and proposed individual

income taxes on not inconce of selected sisee V
Married persons - no dependents

:

before personal

$

1,500
2,000
2.500
3.000
4,000
5,000
6,000
5,000
10,000
12,500
15,000
20,000
25,000
80,000
75.000
100,000
500,000

1,000,000
5,000,000

Account of tax

1

- al
Net income

Present law Proposal 3

Increase or decrease in tax

Effective rates

under proposal

Present law' Proposal

Amount

I

$

-

a

$

11

132
200

31

268

TO

high

-

110

580
756

150

1,128
1,540
2,110

317

528
858

2.7

1,256
2.336

4.224
5.964
16,894
30,644
46.234

3,83

14,128
27.768
43,476
330,196

327.04

727.50

707,624

3,916,546

3,617,664

-

.45
1.0
1.5
2.2
2.5

4.0
5.3
6.9
8.4
11.7
15.4

28.3
37.0
43.5
66.0
71.8
76.3

4.35
6.6
8.0
8.9

10.6
11.6
12.6
14.1
15.4
16.9
18.3
21.1
23.9
33.8
40.9
46.2
65.5
70.5
76.4

$

Percent

a
132
189

1,718.25

237

1,012
1,252
1,486
1,888
2,121
2.766
2,876
2,758

764.5
505.7
427.3
404.0
253.8
191.7
145.9
118.1
80.8
55.2
19.6
10.4
6.3

-2.512
-9.660

us

35th

470
606
811

-96.94

..8

-2.5

y Water the proposal personal exemptions are reduced free $800 to $500 for a single porses and fres $2,000 to
$1,000 fee a married person, and the attached vertex rate schedule "A" is substituted for present schedule.
N Maximum earned iscome assumed.

y without 10 percent defense tax.
TE: ab

3/12/41

431
a

Individual surtax rate schedule

cumulative
220

I

2

11

4

14

500

6

16

820

6

19

10

21

12

22

12

14

25

14

16

27

16

18

29

16 -

20

31

20

22

33

22

26

36

26

32

39

82

58

42

38 44 -

44

45

50

48

50

60

51

60

70

54

70

80

57

80

90

59

90 100
100 160
150

Total suztax

,

10

:

468-

(percent)

1

02

I

of dollars)

Bracket rate

:

Surtax net income
(in thousands

200

200 - 250
250 - 300
500 - 400
400 - 500
500 - 1,000
1,000 - 2,000
2,000 - 5,000

Over 5,000

$

61
62
63

64
66

68
70
72
75

74

75

Treasury Department, Divisionor Tax Research

1,200
1,820
2,080
2,580
3,120
5,700
4,320
4,980
6,420
8,760
11,280
13,980
16,860
21,960
27,360
38,080
$8,960
45,060
76,060
107,560
159,500
172,560
240,560
$10,560
670,580

1,400,560
8,080,560
-

March 11, 1941

432
9

Comparison of surtax rate schedules under present law and proposal

1 Present law 1
-

6

-

14

4

16

6
5

E10 12 14 16 18 20 22 26 32 -

10

8

560

14

12

25

16

15

27

18

18

29

20

21

31

22

24

26

27

33

36

30

39

38

33

42

3E -

is

36

45

his -

50

40

48

60

44

51

70

47

54

50

57

53

59

56

61

58

62

60

63

62

64

64

66

66

68

68

TO

TO

72

72

72

73

73

74

74

75

75

100 - 150
150 - 200
200 - 250
250 - 300
300 - 400
400 - 500
500 -

750

750 - 1,000
1.000 - 2,000
2,000 - 5,000
Over - 5,000

3/12/41

500
820

80

360

23

&
90
90 100

8

-

21

10

220

-

200

12

so

casulative
1 Present law
Preposal

19

32

50 60 70 -

Total vertax

$

242 -

Promotol
11

2

4

6-

(perment)

1

I
I

0-

I

incone
(1000)

Bracket rate

I

Bartax not

800

1.100
1,460
1,850
2.360
3.440
5,240
7.220
9,380
11,780
16,180
20,880
25,880
31,180
36,780
65,780
95.780
126,780
158,780
224,780
292,780
457.780
647,780

1.377.780
3,597,780
-

1,200
1,620
2,080
2.580
3,120
3,700
4,320
4,980
6,420
8.760
11,280
13,980
16,860
21,960
27,360
33,060
38.960
45.060
76,060
107.560
139.560
172.560
240.560
310.560
490.560
670,560

1,400,560
3.620.560
-

$

433
5

Comparison of present and proposed individual income taxes

on net incomes of selected sises y
Married person - no dependents

Increase in tax

Effective rates

under premenal

:

.

$

&

100,000
500,000
1,000,000
5,000,000

I

50,000
75,000

:

1,500
2,000
2,500
8,000
4,000
5,000
6,000
8,000
10,000
12,500
15,000
20,000
25,000

Proposal

$

-

$

76

-

156

-

11

237

$1

317

70

510

110
150

704

317

1,258
2,356
3,845
14,126
27,768
43,476
330,156
717,584

1,384
1,905
2,615
5,392
5,185
7,864
20,112
35,796
58,100
866,788
758,770

3,916,548

3,957,758

588
850

980

AS

1.0
1.8
2.2
2.5
4.0
5.5

6.9
8.4
11.7
16.4
20.5
87.0
45.5
66.0
71.8
76.3

5.15
7.8
9.5
10.6

12.8
14.1
15.3
17.3
10.0
80.9
22.6
25.9
29.1
40.2
47.7
55.2
69.4
78.9
78.8

Percent

Amount

:

lass

2/1

iPresent: Proposal
law

1

: Present

:

personal
execution

Amount of tax V

:

Net income
before

8

76

-

156

-

226
286

440
594

770

1,067
1,875
1,755
2,184
2,849
3,421
5,984
6,080
9,713
16,652
21,186
21,204

2054.56
922.8
688.8
$40.0
518.5
856.6
260.4
206.5
100.0
182.0
80.0
42.4
28.0
22.5
5.0
5.0
of

Treasury Department, Division of Tax Nessarch

V Under the proposal personal exemptions are reduced from $800 to 8600
for a single person and from 82,000 to 61,000 for a married person,
and the attached surtax rate schedule is substituted for present
schedule.

& Maximum earned income assumed.

V Includes 10 percent defense tax.

JC-ar

8/12/41

434

Setate and esfs fax Rate Schedule

$103 million combined effect, without defense tax, assuming gift tea
Fates are equal to three-quarters of estate tax rates

(estinated fiscal 1948 business levels)

(parent)

S

a

10

.

60 100 -

100
280

26

280 860 -

800
100

27

20

9

so

13

40

13

so

10

8

180 - 1,000
1,000 - 1,200
1,250 - 1,500
1,800 - 2,000
2,000 - 2,800
2,800 - 3,000
8,000 - 8,800
8,800 - 4,000
4,000 - 8,000
5,000 - 6,000
6,000 - 7,000
7,000 - 8,000
8,000 - 9,000

9,000 - 10,000
10,000 - 20,000
20,000 - 50,000
Over

80,000

a
28

=
a
88
as
as
41

44

or
so
83

86
62

-

as

.
or

TO

--

Comulative tax
on higher

1

10 20 so 40 -

so -

3/12/41

1

05-

$

$

(in thomasade)

:

specific exemption

Breaket rate

:

Net estate after

$

190

1,580
2,860
4,080
5,880
7,960
17,280
56,660
182,180
196,600
272,300
386,660
442,180
652,150
837,180

1,007,180
1,292,150
1,842,180
2,072,189
2,682,180
8,292,180
8,862,180
4,462,180
5,113,180
11,812,160
$2,812,180
-

435
6

Proposed estate tax rates under Schedule I compared
with process estate Bax rates

Pressure rates 1/
Net estate after Transport rates 1 Schedule Is
specific exemptions Bracket rate star
1 Cumulative
: Breaket rate 1 Committive
on
highers
tax on higher
(percent)
(percent)

(in
the
of dollars)

,

1

5

1

0.

1-

B

$

10

6

20

9

30

13

10 20 so 40 -

40

15

so

18

80

60

n

60

100

as

100 - 200
280 - 300
000 - 180
700 1,000

1,000 1,200

1,280 - 1,800

1,800 2,000
3,000 2,800
2,800 - 3,000
3,000 - 3,800

3,800 - 4,000
4,000 - 5,000
5,000 - 6,000
6,000 - 7,000
7,000 - 8,000
8,000 - 9,000
9,000 - 10,000
10,000 - 30,000
20,000 - 80,000

over 80,000

as
27

20
31

as
30

se
41
44
47

so
88

se

w
61

68
06

or
89

180

$

480

1,280
2,550
4,000
5,850
7,980
17,180
84,000
182,180
194,680
372,180
354,850
442,180
632,150
867,180

1,007,180
1,392,180
1,542,180
2,072,180
2,632,180
8,222,180
3,832,189
4,462,180
5,112,180
11,812,180
82,812,180

TO

V Insinsive of temparary defense has.

VOHI Jav

3/12/41

-

a

100
200

$

2

660

4

6
0

10
13

18 14
17 20
20 - 23

as - as

26 a
as
82
30

38
42

44
47

so as
86
se
62

68

6
or

8
TO

1,200
2,000
3,000
4,300
9,600
38,600
99,600
181,600
223,600
302,000
382,600
667,600
747,800
952,800

1,172,800
1,407,200
1,922,800
2,482,000
8,072,600
3,662,600
4,312,600
4,962,600
11,662,000
32,362,800
-

436
6

Comparison of proposed estate tax unier Schedule I with
present estate tex ea not estates (before exception)

of selected since 1

Present

I

law

: Proposal
:

2/

Inscruse in tax

1

exemption

:

(000)

Schedule It

:

before

Affective rate

Amount of tax

Net estates

Present
lear

Preposal
Schedule Is

Amount

Percent

275

125.06
125.0
108.8

1

so

200 $

$

660

8

60
80

100
200

400
000

1,000
2,000

4,000
6,000
10,000
30,000

40,000
60,000
100,000

2,300
4,620
21,780
64,460
113,740
233,100
597,980

1,537,680
2,706,220
5,430,280
18,799,380
27,978,800
43,288,080
74,068,080

400

1,400
4,485
6,763
38,365
92,785
153,805
285,735
678,648
1,074,385
2,870,720

5,894,765
12,063,885
26,143,000
48,432,865
74,232,885

0.46
1.2
2.8

4.6
10.9
10.1
19.0
28.8
20.9
30.8
45.1
54.8
64.0
69.9
72.1
14.1

1.00
3.5
5.6
8.7
17.7
23.8
26.6
28.6
33.0
41.9
47.9
56.9
64.0
70.3
72.4
74.3

8

825

2,286
4,135
13,505
28,325
39,765
83,625
80,685
146,685
104,506
184,805
164,508
164,505
164,505
154,505

69.8
68.4
43.9
25.0
28.1

13.5
9.6
6.1
8.0
1.3

Treasury Department, Division of Tax Research

1/ Under the proposal the attached rate schedule is substituted for the
present schedule.

2/

the specific exemption of $40,000 allowed water present law 10 retained

under the properel.

N/ Includes 10 percent defense tex.

YON: Jaw

3/12/41

.6

A
.2

437
7

Relate - an tax rate schedule
$321 million combined effect without defense team

$268 million from estate tax and #33 million from

an tax accusing are tax rates are equal to

three quarters of estate tax rates, the specific

exemption water both tames 1a reduced from $40,000

to $25,000 and that the insurance exclusion under
the estate tax is reduced from $40,000 to 825,000
(Retiented fiscal 19he business levels)

access

:
1

5

4

10

8

20

12

30

16

40

20

60

23

so

26

100

29

150
200

38

250

39

x

300

in

500

be

9,000 - 10,000
10,000 - 20,000
20,000 - 50,000

Over - 50,000

3/12/41

tes on higher

1

500 , 1,000
1,000 - 2,000
2,000 - 3,000
3.000 - 4,000
4,000 - 5,000
5,000 - 6,000
6,000 - 7,000
7,000 - 6,000
8,000 - 9.000

TESTED

(Percent)

Comulative

:

20 30 40 60 80 100 190 200 250 300 -

:

0510 -

:

of dollars)

$

I

(in thousands

Dracket sate

t

Net estate after
specific comption

47

49
52

53
55
57

59
61

63

65
67

69

200

8

600

1,800
3,400
5,400
10,000
15,200
21,000
37,000
54,500

73,500
94,000
182,000
417,000
907,000
1,417,000

1,947,000
2,497,000
3,067,000
3,657,000
4,267,000
4,897,000
5,547,000
12,347,000
52,947,000
-

TO

438
7

Proposed estate tea make under Schedule II composed

with present estats tax rates

Present rates X

Net estate after Cheese miss 1 Behadula u

10

8

20

18

20

30

16

30

to

20

40

60

23

60

80

N

80

100

29

150

38

10

100

150 200
200 250
250 300
300 500

500 1,000
1,000 2,000
2,000 - 3,000

3,000 4,000
4,000 5,000

5,000 - 6,000
6,000 - 7,000
7,000 - 5,000
8,000 - 9,000
9,000 - 10,000
10,000 - 20,000
20,000 - 50,000

Over 50,000

200

8

600

1,800
3,400
5,400
10,000
15,200
21,000
37,000
54,500
73.500
94,000
182,000
427,000
907,000

35
38

41

44
47

by
52

53

"
57

"

61

63

6

67
69

1,417,000
1,947,000
2,497,000
3,067,000
3,657,000
4,267,000
4,897,000
5,547,000
12,247,000
32,947,000

TO

1/ Reside of temperary defence tax.

valited
3/12/41

-

Deneket rate Comulative

I the on higher
ament

1

1

5-

4
5

amount

I

0-

tax on higher

:

specific exemptions Bracket note
(in thousands
(pereme)
of dollars)

Comulative

2

P

&

6

8

10 12
12 14
14
17

27

20
20

20 - 23

23 29

x 35
38 41
44 by
50 53
%

"

Ris

63
65
67

69
TO

#

100
200
600

1,200
2,000
4,200
6,800
9,600
18,100
26,600
36,600
46,600
89,600
222,600
557.600
952,600

1,407,600
1,922,600
2,482,600
3,072,600
3,682,600
4,312,600
4,962,600
11,662,600
32,362,600

$

439

7

Comparism of proposed estate tax under Schedule II with
present estate
tag on net
(before of selected
sinceestates
1/

:

1

law

I

2/

(000)

Proposed I

Schedule II:

Present
law

:

1 Present

Insurance is tax
1

before
execution

affective rate

Amount of tax 3

Net estatel

Proposed

Amount

Schedule II:

Percent

1

90

220
660

$

$

80

200
400
500

1,000
2,000

4,000
6,000

10,000
100,000

660

2,200
4,620
21,780
64,460
113,740
232,100
597.960

1,960
5,940
11,000
44,590
132,440
231,210
436,020
976,140

1,527,680
2,706,220
5,430,260
74,065,060

2,116,380
3,348,620
6,073,100
74,710,900

60

100

$

0.45

1.3%

4.6
10.9
16.1
19.0
23.2
29.9
38.2
45.1

3.3
7.4
11.0
22.3
33.1
38.5
43.8
43.8
53.0
95.8

54.3
74.1

60.7
74.1

1.1
2.8

$

the
1,380
3.740
6,380
22,770
67,980
117,480
205.980
378,180
590,700
642,400
642,840
642,840

800.0
200.0
170.0
134.1
104.5
105.5
103.3
88.7
63.2
38.7
23.7
11.8

1/ Unier the proposal the attached rate schedule is substituted for the
present schedule.

2/ The specific exemption of $40,000 allowed unier present Law is retained
under the proposal.

3/ Includes 10 percent defense tax.

valited
3/12/41

.9

440

March 11, 1941
3:17 p.m.
H.M.Jr:

Hello, Harold.

Harold
Smith:

Yeah.

H.M.Jr:

How are you feeling today?

S:

Well, I don't know how I feel. I know

we ve got a job of putting all this stuff
together. I just thought I'd give you a

ring - you're probably away shead of me, but
I just wanted

H.M.Jr:

S:

H.M.Jr:

No, I'm about a couple of blocks behind you
today. No one tells me anything.

Is that so?
I wasn't at the meeting this morning. Were
you?

S:

Yeah. I was late - I was up on the Hill

and they gave me a ring to come down to the

White House. I didn't know what it was about

until I got there and I found about fifteen
Senators and Congressmen in.

H.M.Jr:
S:

I wasn't there 80 you're ahead of me. I don't

know what

Now, here, he talked to you the other day, I
understand, about the total amount, and he
talked to me, and he talked to these people in
terms of $7 billion straight cash appropriation.
Now, I didn't know what he was going to say
aside from that; he was sort of letting the
Congressional people take the lead on it;
and they agreed that there oughtn't to be any
contract authorization in it and it would be

be better if it were a straight out-and-out

appropriation. But the President said - been the
thing that disturbed me was that he had
canvassing the situation around and that of he

was going to put it all in and instead
taking a couple of bites at the cherry,

he was going to take one bite.

441

-2H.M.Jr:
S:

Yeah.

Well, now, what I'm afraid of is here is the British
request for about nine billion and they are being
carried down by the Army and Navy to fit into the
productive situation as best they can but this is

really for 42.

H.M.Jr:
S:

Yeah.

is

And
it 1s?it/not the whole bite as I see it. Do you think

H.M.Jr:

Well, I don't know. I'm out in the cold till - I

S:

Well, you know more about it than I do. I mean I

H.M.Jr:

Hello.

S:

H.M.Jr:

really don't know.

just saw the nine billion dollar figure I think
yesterday for the first time. Hello -

And there was another sheet, you know, that went well
way beyond that - that I think you gave me.

Well, that's - from that which is about a week or ten
days old, Harold, I haven't seen a thing and the
President hasn't told me a thing and I don't know as
much about it as the cop on the corner.

S:

Well -

H.M.Jr:

The President said he wanted me at the meeting this

morning and then I didn't get any word so I didn't
call up or anything.
S:

I didn't know about the meeting except I saw something
in the paper and I was down before the Civil Service
Commission in the House and I got a call from the
White House to come down and I didn't know what the

hell it was either. The story - then they got mixed
billion three versus the total of seven

- the one three was to

thebillion
seven
or not.
They
decidedthat
was
up by
on the
whether
onefinally
be reimbursed
it
to be reimbursed by the seven billion dollar amount
which set us scurrying around then to change the whole if

set I sent somebody down to see Burns to see
we can up. get that appropriation language changed to fit
that picture.

-3-

442

H.M.Jr:

Well, you had better know about it because I hear

S:

Where did you hear that?

H.M.Jr:

oh, a little birdie.

S:

H.M.Jr:
S:

H.M.Jr:

S:

H.M.Jr:

S:

you're going up to testify on the bill.

Ah - (laughs). Listen, I hear you are too.
Oh no. I don't know anything about it.
I don't know why the Director of the Budget should

testify on this.
Well, he's doing it - it's the President's bill.
It's written the way you and he want it.
Well -

And I - they just dropped me at the first way station.
I made all my offers about wanting to cooperate what things are there - but I'm in no position to
testify about anything.
I don't think I am either because all the information
we've got here is in the last 24 hours and very much
second hand because this is the first time I've had

anything to do with it - with this set up.

H.M.Jr:

Well, the last time I think was Saturday a week ago,
and I sent you what I had. I haven't had anything
on it since then.

S:

No, no.

H.M.Jr:

I don't know how the seven billion is arrived at
or anything.

S:

Well - the Army and Navy apparently have processed

those military sections of the British requests and
have said that, "Well, they can only end with Knudsen.
Now that's what they brought to us last night and have

said, "Well, this is all we can put in to our productive machinery and probably more".

H.M.Jr:

Yeah.

S:

And the boss says, "You got to squeeze the whole thing

down to seven billion". Well that means paring off
of several of these items. What would you think what would you think about, after we get this thing
tentatively set up, of talking to Purvis about it?
Do you think that would be appropriate? You've got

443
the background on that, maybe I ought to bring the
thing
over to both of you.
H.M.Jr:
S:

Well, I don't know what Hopkins is doing.
Well,
I don't
contacted
me. know either. I mean only once has he

H.M.Jr:

Well, was he at the meeting this morning?

S:

No, no. And I just heard this afternoon that they're

worrying over in Agriculture about what can be transferred under the one billion three and somebody told
me that the - well, Wickard said he understood the
President was going to make an announcement tonight

of what could be transferred. Well, I've never heard
anything about that. I don't know whether - just
what their problem is - whether it's a legal problem
or what it 18.

H.M.Jr:

Well, as far as I know, Hopkins is supposed to be
contacting Purvis. You see I'm not doing it anymore.
I see.

S:

H.M.Jr:

And I've asked to be relieved of that but I'd see
him occasionally. Hello.

S:

Yeah.

H.M.Jr:

But I know that Hopkins sees him and Hopkins has said

that he expects to contact the British Purchasing

Mission. And - well, I'm very serious, Harold, as
far as I'm concerned I'm in no position to testify

about anything because I don't know this stuff and
you can't - I'm not going to go up and display my
ignorance publicly.

S:

Well, I can't learn about it in 24 hours either.
All I'm trying to do is to get an estimate together

here for the boss which he says he wants to sign by
tomorrow when he signs the bill and there are at
least, apparently, two dozen people involved in the
thing.

H.M.Jr:

Well, if you're trying to find out if I'm in on it,
I'm not.

S:

(Laughs)

H.M.Jr:

So you can just - there's just 23 people.

S:

(Laughs) All right.

444
-5H.M.Jr:

And if I've got anything I'll give you a ring but
the last I knew is when I sent that sheet over to

you.
S:

H.M.Jr:

Yeah.

And with that exception and the time we were in
Hull's Office when you were there I know less than
nothing.

S:

H.M.Jr:
S:

H.M.Jr:
S:

H.M.Jr:

Apparently, this sheet that we got there is not the
one that they're working from.
Well -

Well, I just thought I'd give you a ring. I told you Well, I appreciate it. I appreciate it.
I know the boss mentioned the seven million. I suggested
that he be sure and talk to you about that.

Well, he told me it was seven billion. He told me the
seven billion and that's all. He said, "That's the

figure.

S:

H.M.Jr:

Yeah.

But, if I knew anything and if I had anything I'd give
it to you but I'm only repeating. I know less than
nothing.

S:

H.M.Jr:

Well, then I'd better check with Hopkins on whether
it's appropriate to raise some questions with Purvis.
I suppose that we ought not to process entirely in
a vacuum. I don't know what all the implications of

it are.
Well, I think if you want to see Purvis, I think you
better talk to Hopkins.

S:

Yeah. All right, air, thank you.

H.M.Jr:

Thank you for calling.

S:

You bet. Bye.

445
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

plasus

DATE March 11, 1941

Secretary Morgenthau
TO

Mr. Cochran

FROM

STRICTLY CONFIDENTIAL

At 3 o'clock this afternoon the Secretary called me to his office and asked that

Mr. White, who was with the Secretary, explain to me the result of the several meetings which had been held at the Securities and Exchange Commission with the view to
evolving suggestions to expedite the liquidation of British investments in this country.

Mr. White told me that the basic idea which had been discussed at the S. E. C.
had been that of organising a private corporation which would float a bond issue, pre-

sunably at a low rate of interest, to obtain funds which could be utilized in taking
over the complete holdings of British vested securities. This plan was not considered
feasible insofar as direct investments are concerned. The plan would be for this
corporation to advance payment to the extent of 65 to 70 percent of the market value
of the securities taken over. The percentage would be less if the securities were
found to be below the average in marketability. It would be necessary that the British
Misclose to this group their complete holdings, and the group would only consider the
proposition as a whole.

The group would proceed with the sale of securities and remit the balance of the
proceeds obtained therefor, deducting only necessary expenses. If there should be any
question of a difference between the group and the British Government as to the sale
price, this should be settled by an arbiter.

It was explained that the S. E. C. had studied this plan. and had then invited to
Washington yesterday afternoon Messrs. Fox and Connely (*) representing investment
associations in New York. The two representatives from New York had not insisted that
they be drawn into any private corporation which might be set up. They were available,

however, for consultation if the British may desire to look into the plan or desire

recommendations as to possible concerns and individuals to constitute the suggested
group.

After receiving this explanation from Mr. White, I telephoned Mr. Gifford. the I
learned from his New York office that he was in Washington, and I reached him he had at

offices of the British Purchasing Commission at 3:15. He let me know that he

come to Washington this noon and added, confidentially for our ears, that was the here S.E.C.

with Sir Edward Peacock. I told him that Mr. White had attended meetings at results
and that the Secretary had authorized me to acquaint Mr. Gifford with the word of
thereof. I thereupon repeated Mr. White's recital to me. I added the operations explana- in

tion that desired in no way to criticize Mr. Gifford's
the the Secretary securities. The plan which has been under study was It origi- had
disposal of marketable in liquidating direct investments. to

nally 10W been conceived as of difficult possible of assistance application to this field, but readily adaptable

the marketable considered security field. I renewed the explanation made previously that the

President Emmett P. Connely of the Investment Bankers Association of America.

446
-

Treasury naturally degires to look into every possible means for assisting in the
orderly liquidation of British assets, and that I was confident Mr. Gifford shared
our interest toward this end. Mr. Gifford thanked us for bringing the foregoing

that
theour
proposal
waswill
instructions
he to
has.
note
report and
think He

information which his He is, attention. however, He taking stated of beyond any it over.

would require completely new instructions before he could accept such a proposal.
which would completely rearrange the plan for disposing of marketable securities in

such a to unless the it. I him

this country. His first reaction was that he would not feel in

plan London with recommendations Treasury justified urged submitting told
that the Secretary desired to bring to his attention the results of the study which

had been made, but to leave action to Mr. Gifford's judgment.

447
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 11, 1941
Secretary Morgenthau
TO

FROM

Mr. Cochran

STRICTLY CONFIDENTIAL

Acting upon the Secretary's instructions, I asked Sir Frederick Phillips to
come
to my I recalled to Sir Frederick
had
interest
thethatextent
visitedme
office emphasized
yesterday at 3:30 eveninghis
this afternoon.
he had in
learning
when he
to which existing British contracts could be taken over under the Lend-Lease plan.
Furthermore, I recalled our conversation on gold.

I let Sir Frederick know that the Secretary had held a group meeting this forenoon at which the British position had been studied. The Secretary had asked me to
give an oral reply to Sir Frederick's memorandum of March 5 in which inquiry was made
as to whether the Secretary would see any objection to Great Britain paying Canada in

gold to the extent that it may have gold available for that purpose in the future.
I permitted Phillips to note on page 11 of Part I of "Hearings before the Committee on

Foreign Relations, United States Senate, on S. 275". the estimates which the
Secretary had submitted to Congress (based upon figures supplied by the British
Treasury for the current calendar year Australian and South African gold exports.
also invited his attention to the testimony which the Secretary gave before the
Committee on Foreign Affairs, House of Representatives, as reported on pages 64 and 65
I

of the volume of Lend-Lease Bill Hearings. I told Phillips that the Secretary's

attitude toward South African and Australian gold remained the same as presented in
this testimony. Phillips took note of the two references to the published testimony

described above.

Phillips reminded me that the British had hoped to use certain of their gold in

meeting payments due Canada. He asked if he was free now to tell the Canadians that

the Treasury insisted upon all South African and Australian gold being sold for its
benefit. He asked further if we had been in touch with Mr. Clark on this subject. I
told Phillips that we had had no conversation with the Canadian Deputy Minister of
Finance since he left here a few days ago. There was no reason, however, why Phillips
should not continue his discussions with Mr. Clark, bearing in mind the testimony which
the Secretary has given.

I told Phillips that a group of us had net with the Secretary on Saturday, Monday
and Tuesday to study an operating plan for the Lend-Lease Bill, and that in these

meetings the British position had been given particular attention. I let Phillips

know that after receiving the British memorandum of yesterday which gave details as
to outstanding contracts and negotiations with the R. F. C. and the Army and Navy on
possible taking over of some of these engagements, we had written both the R. F. C.
and the War Department requesting data from their side as to prospects for there consumma- is

tion of their negotiations with the British in the premises. I added that

positively no use of our attempting to discuss the question of contracts further the Bill at and

present. I showed Phillips the ticker tape which reported the passing of

announced that the President anticipated asking for a $7,000,000,000 appropriation

447
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE March 11, 1941
Secretary Morgenthau
FROM

Mr. Cochran

STRICTLY CONFIDENTIAL

Acting upon the Secretary's instructions, I asked Sir Frederick Phillips to
come to my office at 3:30 this afternoon. I recalled to Sir Frederick that when he

had visited me yesterday evening he had emphasized his interest in learning the extent
to which existing British contracts could be taken over under the Lend-Lease plan.
Furthermore, I recalled our conversation on gold.

I let Sir Frederick know that the Secretary had held a group meeting this fore-

soon at which the British position had been studied. The Secretary had asked me to
give an oral reply to Sir Frederick's memorandum of March 5 in which inquiry was made
as to whether the Secretary would see any objection to Great Britain paying Canada in

gold to the extent that it may have gold available for that purpose in the future.
I permitted Phillips to note on page 11 of Part I of "Hearings before the Committee on
Foreign Relations, United States Senate, on S. 275". the estimates which the
Secretary had submitted to Congress (based upon figures supplied by the British
Treasury) for the current calendar year Australian and South African gold exports.
also invited his attention to the testimony which the Secretary gave before the
I

Committee on Foreign Affairs, House of Representatives, as reported on pages 64 and 65

of the volume of Lend-Lease Bill Hearings. I told Phillips that the Secretary's

attitude toward South African and Australian gold remained the same as presented in

this testimony. Phillips took note of the two references to the published testimony
described above.

Phillips reminded me that the British had hoped to use certain of their gold in

meeting payments due Canada. He asked if he was free now to tell the Canadians that

the Treasury insisted upon all South African and Australian gold being sold for its
benefit. He asked further if we had been in touch with Mr. Clark on this subject.
told Phillips that we had had no conversation with the Canadian Deputy Minister of
I

Finance since he left here a few days ago. There was no reason. however, why Phillips
should not continue his discussions with Mr. Clark, bearing in mind the testimony which
the Secretary has given.

I told Phillips that a group of us had met with the Secretary on Saturday, Monday
and Tuesday to study an operating plan for the Lend-Lease Bill, and that in these

meetings the British position had been given particular attention. I let Phillips

know that after receiving the British memorandum of yesterday which gave details as
to outstanding contracts and negotiations with the R. F. C. and the Army and Navy F. C. on
possible taking over of some of these engagements, we had written both the R.

and the War data from their side as
tion their
of Department
with the
British in the premises.
negotiations requesting to prospects I contracts added that for further consumm- there at is

positively no use of our attempting to discuss the question of the Bill

present. I showed Phillips the ticker tape which reported the passing of and
announced that the President anticipated asking for a $7,000,000,000 appropriation

448
-

to complement the Act. I told him that Treasury representatives would have to appear
before Congress to support the appropriation measure. I stressed the embarrassment
representatives, report to Congress and that there Secretary, experience if
British direct investments. accomplished progress any progress depends
importantly upon something being accomplished along this line immediately. Phillips
volunteered that Gifford and Peacock were in town for consultation.

which such particularly the would

obligedI made
to had
notthat
yet
liquidating
the point
ourbeen

in

I should add that when we were discussing gold, I let Phillips know that I had
reported to the Secretary the information which Phillips had given me last evening,
namely, that it appeared that gold production in South Africa was not falling off,
but that recently the Bank of South Africa evidently had not turned over all current
production to the British authorities. Phillips had also made the point that the
British required a certain stock of gold in South Africa, because of the necessity of
having some of this metal available for hurried despatch to Egypt or other centers in
the Near Eastern war area. In our talk today. Phillips minimized the amount of gold
that could be counted upon to come from Belgian Congo, Rhodesia and other scattered

areas of production.

449

March 11, 1941
4:30 p.m.
Present:

Mr. Gaston

Mrs. Klotz

HM Jr: Herbert, please sit down. I thought that
you could listen while I dictate this.
Harry Hopkins called me about 4:15 and said the
President was going to take some action this afternoon under
the Lend-Lease Bill. He had spoken to the President about the
Coast Guard cutters and asked for permission to speak to me.
He asked me whether I knew what the President had in mind and

if the President had discussed it with me. I said, "No,"
and then I told him that he ought to know better than I what
the President has in mind. So he said that he didn't.

I told Hopkins that if he asked me what I thought
would be most useful to the British this Spring, it is the ten

cutters that I wrote about in my first letter. Then I said that

we could get them ready in two or three weeks if the English
would tell us what kind of armaments they needed and if the Navy
would equip them promptly. Hopkins asked me if we didn't usually
get cooperation from the Navy and I said, "No, not as far as
the Coast Guard is concerned.

Then Hopkins asked me some more questions, and I

said I never felt that I knew less than what I did right now
about what was going on. He said that nothing was going on

at this time. I then said that the President told me yesterday
he was going to hold a meeting this morning and wanted me to come,

but I never got word as to when it was going to be held. He
said that he wasn't at the meeting either so he did not know

what went on.

Hopkins told me then that Young was with him and

had some message from the English saying how they wanted these

ships equipped, but it was news to me.

450
2-

Gaston: Waesche told me that the Navy had received
word from the English that they would be very glad to have the

cutters. That's all the message I got.

HM Jr: Did you tell that to Phil?
Gaston: No, I haven't seen Phil since I heard that.
I haven't had a chance to tell him.
that.

HM Jr: I don't know whether you agreed with me on

Gaston: That would be very useful - yes. If we
are going to do anything, that's the thing to do.
HM Jr: Well, I'm glad to hear you say that.
Gaston: Yes, that's the thing to do.
Just when you called me, I was talking to Oscar Cox,
who was asking me a lot of questions. He said that Harry Hopkins
had been asked to do something about it for the President. He
didn't say that you had talked to Hopkins. Evidently Harry Hopkins
wants to get some information, and he's trying to have Cox get it
for him.

HM Jr: Where was Cox when he called you?

Gaston: Why I think he was in his office. I was

talking to him when they said you wanted me so I excused myself
and hung up.

(At this point, HM Jr told the operator that
she should find out whether Oscar Cox and
Philip Young had returned to the Treasury.)

Gaston: I really don't know. He may not have been
in his office.
HM Jr: How long ago was this, Herbert?

451

-3Gaston:
and came right
in here.Just before I walked in here. I hung up
HM Jr: Well, my call was about 10 minutes ago,
so he must have asked Oscar to get the information on it.
(Operator reported that neither Oscar Cox

nor Philip Young had returned to their

offices.)

HM Jr: Well, they haven't come back yet. I think
thatbe
I will
walk around the block and by that time they probably
will
here.

452

The British Supply Council in North America

March 11, 1941

Philip Young, Esq.
President's Liaison Committee,
Treasury Department,
Washington, D. C.
Dear Mr. Young,

The British Naval Attache has just received a reply

to a cable to the British Admiralty with regard to the

ten coast guard outters which we hope will be released
to us by the U. S. Treasury.
The Admiralty advise as follows:

1. That an offer of ten cutters would be cordially
welcomed.

2. That the vessels would be acceptable in present
condition with low angle armanent only, high
angle arnament to be fitted in the United Kingdom.
3. Ammunition for 5" guns would be required from
United States, both outfit and reserve, including
practice.

4. That the never type having a speed of 20 knots
would be of considerably greater value than the
older type which has a speed of 16-1/2 knots.
As the Navy Department has been pressing for this infornation. the British Naval Attache, through whom it was obtained,

has given it to them direct.

Yours very truly,

(Sgd.) 0. T. Ballantyne
0

0

P

Y

453

MAR 11 1941

My dear Mr. Presidents

I should like to bring to your attention the stealy

increase in prices of importal materials that has base
under - for a month or more. The contract, as compared
with the rather first treat of domentic complety prices,
to shown on the attached abort make from prices of the

12 imported materials and 17 materials is the a

Sureas of labor Statistics daily price intex of 25 basic
committee. The price intex of imported materials has

gained 10 per cent since the and of January. es compared
materials.

with a 2 per cont average gata is prices of donestic

While the increased prices are attributed is the

press to the light - shipping extraction, - increase
of ene-thirt in prices of - and shelles within five

weeks would also suggest that speculative buying has

been a factor. I note that the vilme of trailing in

coopa futures increased shargly last week. Increasing

spoculative activity in my - of commodities would
tend to affect other groups, and would old to the dieStenity of holding a general price rise in check.

Withfully yours,
(Signed) H. Morgenthan Jr.

The President,
the White Name.

Copy to MN Thompson

W

3/10/11

FILE COPY

By Memories 3 n

454

MOVEMENT OF BASIC COMMODITY PRICES

Domestic and Imported
AUGUST 1939-100
PER

PER

CENT

CENT

PER

Weekly Average

CENT

135

135

PER

Daily

CENT

132

132
130

130

128

128

// Imported
Commodities

125

125

// Imported

124

Commodities
120

120

115

115

124

120

o

N

D

J

S

F

A

J

J

F

J

1940

M

A

M

mium

108

J

M

4

100
A

112

=

100

112

IA

JAN

1941

25

I

105

a

105

116

IS

I

110

M

17 Domestic
Commodities

116

110

22

FEB

108

is
22

29

5

17 Domestic
Commodities

120

MAR

26

10

12

APR

1941

Percentage Change for Individual Commodities. Jan.31,1941 to March 7,1941
PER

Cocoa 35.4%

PER

17 Domestic Commodities

CENT

CENT

+30

+30

+25

+25

+20

+20

II Imported Commodities

Shellee 30.3%

Burlap 16.2%
+15

+15

Lard 11.7%

Print Clech 9.0X
Cuttoneeed Oil 6.5X
Lead 4.5X

+10

10000

3.0%

+10

Rubbac 8.8%

H
Cotton 20%

Sugar as%

Scrap.dom. 26%

Corn 23%

+5

Coffee 42%

Wheat 14%
Fallow ox

Site 5/%

+5

24%

Tin 22%

Steel Scrop.erg. 0%

Butter 0%
Cooper ox

0

Pleased ox

0

Zine ox
Mage -2.5%

Hides -19%

-20%

Steers -83%

-5

Jan.31

/

Office the Secretary of the Treasury

-5

Mar.7

Jan.31

Mar.7

. B.L.S. Indexes
P-100

455
Seventy-seventh Congress of the United States of America;

at the First the
Begun and held at the City of Washington on Friday, the third
day of January, one thousand nine hundred and forty-one

AN ACT
Further to promote the defense of the United States, and for other
purposes.

Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled, That this Act

may be cited as "An Act to Promote the Defense of the United
States".

Sec. 2. As used in this Act(a) The term "defense article" means(1) Any weapon, munition, aircraft, vessel, or boat;
(2) Any machinery, facility, tool, material, or supply necessary for the manufacture, production, processing, repair, servicing, or operation of any article described in this subsection;

(3) Any component material or part of or equipment for any
article described in this subsection;

(4) Any agricultural, industrial or other commodity or article
for defense.

Such term "defense article" includes any article described in this
subsection: Manufactured or procured pursuant to section 3, or to
which the United States or any foreign government has or hereafter
acquires title, possession, or control.

(b) The term "defense information" means any plan, specification,

design, prototype, or information pertaining to any defense article.
Sec. 3. (a) Notwithstanding the provisions of any other law, the
President may, from time to time, when he deems it in the interest
of national defense, authorize the Secretary of War, the Secretary
of the Navy, or the head of any other department or agency of the
Government-

(1) To manufacture in arsenals, factories, and shipyards
under their jurisdiction, or otherwise procure, to the extent to
which funds are made available therefor, or contracts are author-

ized from time to time by the Congress, or both, any defense
article for the government of any country whose defense the
President deems vital to the defense of the United States.
(2) To sell, transfer title to, exchange, lease, lend, or otherwise
dispose of, to any such government any defense article, but no
defense article not manufactured or procured under paragraph

456
H. 1776-2
(1) shall in any way be disposed of under this paragraph, except

after consultation with the Chief of Sta£ of the Army or the
Chief of Naval Operations of the Navy, or both. The value of
defense articles disposed of in any way under authority of this
paragraph, and procured from funds heretofore appropriated,
shall not exceed $1,300,000,000. The value of such defense articles

shall be determined by the head of the department or agency con-

cerned or such other department, agency or officer as shall be
designated in the manner provided in the rules and regulations
issued hereunder. Defense articles procured from funds hereafter

appropriated to any department or agency of the Government,
other than from funds authorized to be appropriated under this
Act, shall not be disposed of in any way under authority of this
paragraph except to the extent hereafter authorized by the Congress in the Acts appropriating such funds or otherwise.
(3) To test, inspect, prove, repair, outfit, recondition. or otherwise to place in good working order, to the extent to which funds
are made available therefor, or contracts are authorized from time
to time by the Congress, or both, any defense article for any such

government, or to procure any or all such services by private
contract.

(4) To communicate to any such government any defense information, pertaining to any defense article furnished to such govern-

ment under paragraph (2) of this subsection.

(5) To release for export any defense article disposed of in
any way under this subsection to any such government.

(b) The terms and conditions upon which any such foreign government receives any aid authorized under subsection (a) shall be those
which the President deems satisfactory, and the benefit to the United
States may be payment or repayment in kind or property, or any other

direct or indirect benefit which the President deems satisfactory.

(c) After June 30, 1943, or after the passage of a concurrent
resolution by the two Houses before June 30, 1943, which declares

that the powers conferred by or persuant to subsection (a) are no
longer necessary to promote the defense of the United States, neither
the President nor the head of any department or agency shall exer-

cise any of the powers conferred by or pursuant to subsection (a)
except that until July 1, 1946, any of such powers may be exercised
to the extent necessary to carry out a contract or agreement with such
a foreign government made before July 1, 1943, or before the passage

of such concurrent resolution, whichever is the earlier.

457
1776-3

(d) Nothing in this Act shall be construed to authorize or to
permit the authorization of convoying ressels by naval vessels of the
United States.
(e) Nothing in this Act shall be construed to authorize or to permit
the authorization of the entry of any American vessel into a combat

area in violation of section 3 of the Neutrality Act of 1939.
SEC. 4. All contracts or agreements made for the disposition of
any defense article or defense information pursuant to section 3 shall
contain a clause by which the foreign government undertakes that

it will not. without the consent of the President, transfer title to
or possession of such defense article or defense information by gift,
sale. or otherwise, or permit its use by anyone not an officer, employee,

or agent of such foreign government.

SEC. 5. (a) The Secretary of War, the Secretary of the Navy, or

the head of any other department or agency of the Government
involved shall, when any such defense article or defense information
is exported, immediately inform the department or agency designated

by the President to administer section 6 of the Act of July 2, 1940
(54 Stat. 714), of the quantities, character, value, terms of disposition, and destination of the article and information so exported.
(b) The President from time to time, but not less frequently than
once every ninety days, shall transmit to the Congress a report of

operations under this Act except such information as he deems
incompatible with the public interest to disclose. Reports provided
for under this subsection shall be transmitted to the Secretary of
the Senate or the Clerk of the House of Representatives, as the case
may be, if the Senate or the House of Representatives, as the case
may be, is not in session.

SEC. 6. (a) There is hereby authorized to be appropriated from

time to time, out of any money in the Treasury not otherwise
appropriated, such amounts as may be necessary to carry out the
provisions and accomplish the purposes of this Act.

(b) All money and all property which is converted into money
received under section 3 from any government shall, with the approval

of the Director of the Budget, revert to the respective appropriation
or appropriations out of which funds were expended with respect to
the defense article or defense information for which such consideration

is received, and shall be available for expenditure for the purpose for

which such expended funds were appropriated by law, during the
fiscal year in which such funds are received and the ensuing fiscal

year; but in no event shall any funds so received be available for
expenditure after June 30, 1946.

458
H.R.1776-4
SEC. 7. The Secretary of War, the Secretary of the Navy, and the
head of the department or agency shall in all contracts or agreements

for the disposition of any defense article or defense information fully
protect the rights of all citizens of the United States who have patent

rights in and to any such article or information which is hereby
authorized to be disposed of and the payments collected for royalties
on such patents shall be paid to the owners and holders of such patents.

SEC. 8. The Secretaries of War and of the Navy are hereby
authorized to purchase or otherwise acquire arms, ammunition, and

implements of war produced within the jurisdiction of any country
to which section 3 is applicable, whenever the President deems such
purchase or acquisition to be necessary in the interests of the defense
of the United States.

SEC. 9. The President may, from time to time, promulgate such
rules and regulations as may be necessary and proper to carry out any

of the provisions of this Act; and he may exercise any power or
authority conferred on him by this Act through such department,
agency, or officer as he shall direct.

SEC. 10. Nothing in this Act shall be construed to change existing

law relating to the use of the land and naval forces of the United
States, except insofar as such use relates to the manufacture, procure-

ment, and repair of defense articles, the communication of information and other noncombatant purposes enumerated in this Act.

SEC. 11. If any provision of this Act or the application of such
provision to any circumstance shall be held invalid, the validity of
the remainder of the Act and the applicability of such provision to
other circumstances shall not be affected thereby.

Speaker of the House Representatives.

Henna Wallace

Vice President of the United States and
President of the Senate.

fine klin Quaswell
March 11-1441

459

[PUBLIC LAW 11-77TH CONGRESS]
[CHAPTER 11-1st SESSION]
[H. R. 1776]

AN ACT
Further to promote the defense of the United States, and for other purposes.

Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled, That this Act

may be cited as "An Act to Promote the Defense of the United
States".

SEC. 2. As used in this Act(a) The term "defense article" means(1) Any weapon, munition, aircraft, vessel, or boat;
(2) Any machinery, facility, tool, material, or supply necessary for the manufacture, production, processing, repair, servicing, or operation of any article described in this subsection;
(3) Any component material or part of or equipment for any
article described in this subsection;
(4) Any agricultural, industrial or other commodity or article
for defense.

Such term "defense article" includes any article described in this
subsection: Manufactured or procured pursuant to section 3, or to
which the United States or any foreign government has or hereafter
acquires title, possession, or control.

(b) The term "defense information" means any plan, specification,
design. prototype, or information pertaining to any defense article.
SEC. 3. (a) Notwithstanding the provisions of any other law, the
President may, from time to time, when he deems it in the interest
of national defense, authorize the Secretary of War, the Secretary
of the Navy, or the head of any other department or agency of the
Government-

(1) To manufacture in arsenals, factories, and shipyards
under their jurisdiction, or otherwise procure, to the extent to

timeofthe
or any the
country

which funds are made available therefor, or contracts are author-

such any no

article ized from for
time the government
to by any
Congress,of
United
President
deems
vital to the
defense
thewhose both, defense States. defense
(2) To sell, transfer title to, exchange, lease, lend, or otherwise

manufactured or
(1) shall in any way be disposed of under

defense dispose of, article to any not government procured defense this paragraph, under article, paragraph but except

after consultation with the Chief of Staff of the Army or the

of the or

of indisposed
any way
defense Chief of articles Naval Operations
Navy,under
both. authority The value of this of
paragraph, and procured from funds heretofore appropriated,

shall not exceed $1,300,000,000. The value of such defense articles

2

3

(Pos. LAW 114

shall be determined by the head of the department or agency
cerned or such other department, agency or officer as shall condesignated in the manner provided in the rules and regulations be
issued hereunder. Defense articles procured from funds hereafter
appropriated to any department or agency of the Government,
other than from funds authorized to be appropriated under this
Act, shall not be disposed of in any way under authority of this
paragraph except to the extent hereafter authorized by the Con.
gress in the Acts appropriating such funds or otherwise.
(3) To test, inspect, prove, repair, outfit, recondition, or other
wise to place in good working order. to the extent to which funds
are made available therefor, or contracts are authorized from time
to time by the Congress, or both, any defense article for any such
contract.
government, or to procure any or all such services by private

(4) To communicate to any such government any defense information, pertaining to any defense article furnished to such govern-

ment under paragraph (2) of this subsection
(5) To release for export any defense article disposed of in
any way under this subsection to any such government.
(b) The terms and conditions upon which any such foreign government receives any aid authorized under subsection (a) shall be those
which the President deems satisfactory, and the benefit to the United
States may be payment or repayment in kind or property, or any other
direct or indirect benefit which the President deems satisfactory.

(c) After June 30, 1943, or after the passage of a concurrent

resolution by the two Houses before June 30, 1943, which declares
that the powers conferred by or pursuant to subsection (a) are no
longer necessary to promote the defense of the United States, neither
the President nor the head of any department or agency shall exercise any of the powers conferred by or pursuant to subsection (a)
except that until July 1, 1946, any of such powers may be exercised
to the extent necessary to carry out a contract or agreement with such
a foreign government made before July 1, 1943, or before the passage
of such concurrent resolution, whichever is the earlier.

(d) Nothing in this Act shall be construed to authorize or to
permit
authorization of convoying vessels by naval vessels of the
United the
States.

(e) Nothing in this Act shall be construed to authorize or to permit
the authorization of the entry of any American vessel into a combat
area in violation of section 8 of the Neutrality Act of 1939.
SEC. 4. All contracts or agreements made for the disposition of
any defense article or defense information pursuant to section 3 shall
contain a clause by which the foreign government undertakes that

it will not, without the consent of the President, transfer title to

or possession of such defense article or defense information by gift,
sale, or otherwise, or permit its use by anyone not an officer, employee,
or agent of such foreign government.
SEC. 5. (a) The Secretary of War, the Secretary of the Navy, or
the head of any other department or agency of the Government
involved shall, when any such defense article or defense information
is exported, immediately inform the department or agency designated

by the President to administer section 6 of the Act of July 2, 1940
(54 Stat. 714), of the quantities, character, value, terms of disposition, and destination of the article and information so exported.
once(b) The President from time to time, but not less frequently than
every ninety days, shall transmit to the Congress a report of
operations under this Act except such information as he deems
incompatible with the public interest to disclose. Reports provided
for under this subsection shall be transmitted to the Secretary of
the Senate or the Clerk of the House of Representatives, as the case
may be, if the Senate or the House of Representatives, as the case
may be, is not in session.

SEC. 6. (a) There is hereby authorized to be appropriated from

time to time, out of any money in the Treasury not otherwise
appropriated, such amounts as may be necessary to carry out the
provisions and accomplish the purposes of this Act.

(b) All money and all property which is converted into money
received under section 3 from any government shall, with the approval
of the Director of the Budget, revert to the respective appropriation
or appropriations out of which funds were expended with respect to
the defense article or defense information for which such consideration
is received, and shall be available for expenditure for the purpose for

which such expended funds were appropriated by law, during the
fiscal year in which such funds are received and the ensuing fiscal
year; but in no event shall any funds so received be available for
expenditure after June 30. 1946.

SEC. 7. The Secretary of War, the Secretary of the Navy, and the
head of the department or agency shall in all contracts or agreements
for the disposition of any defense article or defense information fully
protect the rights of all citizens of the United States who have patent

rights in and to any such article or information which is hereby

authorized to be disposed of and the payments collected for royalties
such patents shall be paid to the owners and holders of such patents.

SEC. 8. The Secretaries of War and of the Navy are hereby

authorized to purchase or otherwise acquire arms, ammunition, and
implements of war produced within the jurisdiction of any country
to which section 3 is applicable, whenever the President deems such
purchase or acquisition to be necessary in the interests of the defense
of the United States.

SEC. 9. The President may, from time to time, promulgate such
rules and regulations as may be necessary and proper to carry out any

of the provisions of this Act; and he may exercise any power or
authority conferred on him by this Act through such department,

agency, or officer as he shall direct.

SEC. 10. Nothing in this Act shall be construed to change existing
law relating to the use of the land and naval forces of the United
States, except insofar as such use relates to the manufacture, procurement, and repair of defense articles, the communication of information and other noncombatant purposes enumerated in this Act.

SEC. 11. If any provision of this Act or the application of such
provision to any circumstance shall be held invalid, the validity of
the remainder of the Act and the applicability of such provision to

other circumstances shall not be affected thereby.
Approved, March 11, 1941.

MARCH 11, 1941

460

THE HOUSE APPROVED SENATE AMENDMENTS TO THE BRITISH AID BILL BY A

VOTE OF 317 TO 71 AND SENT THE BILL TO THE PRESIDENT. ONE MEMBER

VOTED PRESENT.

SPEAKER SAM RAYBURN SIGNED THE BILL IMMEDIATELY.

3/11--2344P

FLASH

PRESIDENT SIGNS BRITIS H AID BILL
3/11--N0351P

PRESIDENT ROOSEVELT TODAY SIGNED THE LEND-LEASE BILL AND PREPARED

TO ASK CONGRESS TO APPROPRIATE $7,000,000,000 TO CARRY OUT ITS
PROVISIONS FOR GIVING MATERIAL WAR AID TO BRITAIN AND OTHER NATIONS

FIGHTING AGAINST THE AXIS.

3/11--W0353P

461

March 11, 1941

Dear Senator Georges

Now that the Lend-Lease Bill is out of the way,
I should like to send you my sincere thanks for all
that you did to ensure its passage.
Looking back over the debate, I cannot help feeling that it was a good thing for our country that you

were Chairman of the Foreign Relations Committee at this

particular time. It is to your great credit that serious

mistakes were avoided and that, from first to last, the
debate was kept on a high democratic level.

It was a long, hard fight, and you gave it every
ounce of your skill and energy, but I believe that the

results will more than justify your efforts.

Please let me thank you also, on personal grounds,
for the unfailing courtesy you showed me during the hearings and on all other occasions when we discussed this

Bill together.

Sincerely yours,
Mergasthan,

St.

Honorable Walter F. George,

United States Senate.

FK:

By you

462

March 11, 1941

Dear Senator Georges

Now that the Lend-Lease Bill is out of the may,
I should like to send you my sincere thanks for all
that you did to ensure its passage.
Looking back over the debate, I cannot help feeling that it was a good thing for our country that you

were Chairman of the Foreign Relations Committee at this

particular time. It is to your great credit that serious

mistakes were avoided and that, from first to last, the
debate was kept on a high democratic level.

It was a long, hard fight, and you gave it every
ounce of your skill and energy, but I believe that the

results will more than justify your efforts.

Please let me thank you also, on personal grounds,
for the unfailing courtesy you showed me during the hearings and on all other occasions when we discussed this

Bill together.

Sincerely yours,
(Signed)

Sr.

Honorable Walter F. George,

United States Senate.

FKimmo
By Messenger

463

March 11, 1941

Dear Senator George:

Now that the Lend-Lease Bill is out of the way,
I should like to send you my sincere thanks for all
that you did to ensure its passage.
Looking back over the debate, I cannot help feel-

ing that it was a good thing for our country that you

were Chairman of the Foreign Relations Committee at this

particular time. It is to your great credit that serious

mistakes were avoided and that, from first to last, the
debate was kept on a high democratic level,

It was a long, hard fight, and you gave it every
ounce of your skill and energy, but I believe that the

results will more than justify your efforts.

Please let me thank you also, on personal grounds,
for the unfailing courtesy you showed me during the hearings and on all other occasions when we discussed this

Bill together.

Sincerely yours,

Honorable Walter F. George,
United States Senate.

FK:nmc

By Messenser

464

March 11, 1941

Dear Alben:

Now that the long debate is over,

I think that sincere thanks are due to
the pilot who brought the Lend-Lease Bill

safely into port.
You steered a straight course and

you did a perfectly grand job.
Sincerely yours,

(s/ Henry
Honorable Alben W. Barkley,
United States Senate.

7Kinne

By Messenger 4

w

465

March 11, 1941

Dear Alben:

Now that the long debate is over,
I think that sincere thanks are due to
the pilot who brought the Lend-Lease Bill

safely into port.
You steered a straight course and

you did a perfectly grand job.
Sincerely yours,

/s/ Henry
Honorable Alben W. Barkley,
United States Senate.

7

By Messenger

466

March 11, 1941

Dear Alben:

Now that the long debate is over,

I think that sincere thanks are due to
the pilot who brought the Lend-Lease Bill

safely into port.
You steered a straight course and

you did a perfectly grand job.
Sincerely yours,

(age) Henry
Honorable Alben W. Barkley,
United States Senate.

time.
By Messanour

467

March 11, 1941.

My dear Mr. Purvis:
The President has today authorized the Secre-

taries of War and Navy, pursuant to the Act of March 11,

1941, to dispose of the defense articles, set forth in
the annexed schedules, to His Majesty's Government in
the United Kingdom.

The President has also requested the Secretaries
of War and Navy to communicate directly with you to

arrange for the time, method, and other details of the
disposition.
Very sincerely yours,

Harry L. Hopkins (sgd.)
HARRY L. HOPKINS

Honorable Arthur Purvis,
British Purchasing Commission,

Washington, D. C.

468

DEFENSE ARTICLES AUTHORIZED FOR TRANSFER
BY THE SECRETARY OF WAR TO THE
UNITED KINGDOM

2322 Ground Signal Projectors
150 M 1916 - 75mm Gun, Hi speed American type

300 Field Howitzers - 155mm (not Hi speed)

435 Field Howitzers, 8" (no ammunition available)
500 Caissons, 75mm Howitzers
200 Limbers, 75mm Howitzers

116,100 Signal Cartridges
100,000 H. E. Shells, 75mm Normal Charge, Gun

60,000 H. E. Shells, 155mm Howitzers
15,000 W.P. Shells, 155mm Howitzers
60,000 Reduced Propelling Charges for 155mm Howitzers
15,000 Normal Propelling Charges for 155mm Howitzers

40 Tractors, Medium (track laying)
150 Scout Cars, M3A1 (less armament)

200 Scout Cars, Old Models

MARCH 11, 1941

469

DEFENSE ARTICLES AUTHORIZED FOR TRANSFER
BY THE SECRETARY OF THE NAVY TO THE
UNITED KINGDOM

ORDNANCE

150 4"/50 L.A. Equipment - U. S. Type
300 3"/50 L.A. Equipment - U. S. Type

8000 4"/50 L.A. Projectiles
8000 4"/50 Complete Rounds - U. S. Type

18000 3"/50 Cal. Ammunition - U. S. Type, L.A.
1200 3"/23 Cal. Ammunition - U. S. Type

3000 Propelling Charges for "Y" Guns - U.S. Type
SHIPS

28 Motor Torpedo Boats

March 11, 1941

470

DEFENSE ARTICLES AUTHORIZED FOR TRANSFER
BY THE SECRETARY OF WAR TO THE
ROYAL GREEK GOVERNMENT

50 M 1916 - 75mm Gun, Hi speed American type
150,000 H.E.Shells, 75mm Reduced Charge, Gun

30,000 H.E.Shells, 155mm Howitzers
30,000 Normal Propelling Charges for 155mm Howitzers

March 11, 1941

471

March 11, 1941.

My dear Mr. Secretary:

Consultation having been had with the Chief

of Staff of the Army, I find that:

(1) The defense of the United Kingdom is

vital to the defense of the United States;

(2) Sections 4 and 7 of the Act of March 11,

1941 have been complied with by the necessary agree-

ment on the part of His Majesty's Government in the
United Kingdom;

(3) It would be in the interests of our

national defense to transfer the defense articles
set forth in the annexed schedule.

I therefore authorize you immediately to
make the transfer to His Majesty's Government in the
United Kingdom of the defense articles set forth in
the annexed schedule.

I would appreciate it if you would arrange
with the Chairman of the British Supply Council in
North America for the time, method, and other details

of the disposition.

Very sincerely yours,

Franklin D. Roosevelt (sgd.)
The Honorable

The Secretary of War

472

DEFENSE ARTICLES AUTHORIZED FOR TRANSFER
BY THE SECRETARY OF WAR TO THE
UNITED KINGDOM

2322 Ground Signal Projectors
150 M 1916 - 75mm Gun, Hi speed American type

300 Field Howitzers - 155mm (not Hi speed)

435 Field Howitzers, 8" (no ammunition available)
500 Caissons, 75mm Howitzers
200 Limbers, 75mm Howitzers

116,100 Signal Cartridges
100,000 H. E. Shells, 75mm Normal Charge, Gun

60,000 H. E. Shells, 155mm Howitzers
15,000 W.P. Shells, 155mm Howitzers
60,000 Reduced Propelling Charges for 155mm Howitzers
15,000 Normal Propelling Charges for 155mm Howitzers

40 Tractors, Medium (track laying)
150 Scout Cars, M3A1 (less armament)

200 Scout Cars, Old Models

MARCH 11, 1941

473

March 11, 1941.

My dear Mr. Secretary:

Consultation having been had with the Chief of

Naval Operations of the Navy, I find that:

(1) The defense of the the United Kingdom is vital
to the defense of the United States;
(2) Sections 4 and 7 of the Act of March 11, 1941
have been complied with by the necessary agreement on the
part of His Majesty's Government in the United Kingdom;

(3) It would be in the interests of our national

defense to transfer the defense articles set forth in the
annexed schedule.

I therefore authorize you immediately to make the
transfer to His Majesty's Government in the United Kingdom
of the defense articles set forth in the annexed schedule.

I would appreciate it if you would arrange with the
Chairman of the British Supply Council in North America for
the time, method, and other details of the disposition.
Very sincerely yours,
(Signed) Franklin D. Roosevelt
The Honorable

The Secretary of the Navy.

474

DEFENSE ARTICLES AUTHORIZED FOR TRANSFER
BY THE SECRETARY OF THE NAVY TO THE
UNITED KINGDOM

ORDNANCE

150 4"/50 L.A. Equipment - U. S. Type
300 3"/50 L.A. Equipment - U. S. Type

8000 4"/50 L.A. Projectiles
8000 4"/50 Complete Rounds - U. S. Type

18000 3"/50 Cal. Ammunition - U. S. Type, L.A.
1200 3"/23 Cal. Ammunition - U. S. Type
3000 Propelling Charges for "Y" Guns - U. S. Type
SHIPS

28 Motor Torpedo Boats

March 11, 1941

475

March 11, 1941.

My dear Mr. Secretary:

Consultation having been had with the Chief of

Staff of the Army, I find that:

(1) The defense of the Royal Greek Government

is vital to the defense of the United States;

(2) Sections 4 and 7 of the Act of March 11,

1941 have been complied with by the necessary agreement
on the part of the Royal Greek Government;

(3) It would be in the interests of our national
defense to transfer the defense articles set forth in the
annexed schedule.

I therefore authorize you immediately to make the
transfer to the Royal Greek Government of the defense
articles set forth in the annexed schedule.

I would appreciate it if you would arrange with the
Minister of Greece for the time, method, and other details
of the disposition.
Very sincerely yours,
(Signed) Franklin D. Roosevelt

The Honorable

The Secretary of War.

476

DEFENSE ARTICLES AUTHORIZED FOR TRANSFER
BY THE SECRETARY OF WAR TO THE
ROYAL GREEK GOVERNMENT

50 M 1916 - 75mm Gun, Hi speed American type
150,000 H.E.Shells, 75mm Reduced Charge, Gun

30,000 H.E.Shells, 155mm Howitzers
30,000 Normal Propelling Charges for 155mm Howitzers

March 11, 1941

THE BRITISH SUPPLY COUNCIL IN NORTH AMERICA
TELEPHONE REPUBLIC 7860

Box 680
BENJAMIN FRANKLIN STATION

WASHINGTON D C

March 11, 1941

My dear Mr. President:
We represent on behalf of His Majestyts Government

in the United Kingdom, pursuant to Sections 4 and 7 of the
Act of March 11, 1941, that:

1) Every contract or agreement for the
disposition of any defense article or defense
information, pursuant to Section 3 of the Act

of March 11, 1941, to His Majesty's Government
in the United Kingdom shall be deemed to include

a clause that His Majesty's Government will not,
without your consent, or the consent of someone
designated by you for that purpose, under the

Act, transfer title to or possession of such
defense article or defense information by gift,
sale, or otherwise, or permit its use by anyone
not an officer, employee or agent of His Majesty!s
Government; and

2) If as a result of the transfer to His

Majesty's Government of any defense articles or

defense information, it is necessary, ursuant
to Section 7 of the Act of March 11, 1941, fully
to protect the rights of any citizen of the
United States, who has pátent rights in an. to
any such defense article or information, His

Majesty's Government will do.so, when so re uested
by you or your designee for that purpose
Very truly yours,

The President of the United States
White House

Clive
tailver
Director General of the

British Purchasing Commission

Approved: arthur as
Chairman of the Eritish

Supply Council in North America

QASO!

Director General of the
British Air Commission

ROYAL GREEK LEGATION
WASHINGTON

March 11, 1941.

My dear Mr. President:

I represent on behalf of the Royal
Greek Government, pursuant to Sections 4 and 7 of the Act
of March 11, 1941, that:
Every contract or agreement for the
disposition of any defense article or defense
information, pursuant to Section 3 of the Act
1)

of March 11, 1941, to the Royal Greek Government

shall be deemed to include a clause that the
Royal Greek Government will not, without your
consant, or the consent of someone designated

by you for that purpose, under the Act, transfer
title to or possession of such defense article
or defense information by gift, sale, or otherwise, or permit its use by anyone not an officer,
employee or agent of the Royal Greek Government;

and

2) If, as a result of the transfer to the
Royal Greek Government of any defense articles or

defense information, it is necessary, pursuant to
Section 7 of the Act of March 11, 1941, fully to
protect the rights of any citizen of the United
States, who has patent rights in and to any such
defense article or information, the Royal Greek

Government will do so, when BO requested by you

or your designee for that purpose.
Very truly yours,

C. Diamantopoulos,

Minister of Greece.

The President of the United States,
White House.

I, Viscount Halifax, His Britannic
Majesty's Ambassador to the United States of

America, hereby certify that the Director
General of the British Purchasing Commission,

the Director General of the British Air Commission,
and the Chairman of the British Supply Council
in North America have the power necessary to
make the commitments required of His Majesty's
Government in the United Kingdom by Sections 4

and 7 of the Act of March 11th, 1941 98 set

forth in the annexed letter dated March 11th,

1941, eigned by these officers of the British
Government.

Done at Washington this 11th day of March,
1941.

Halifax

as

MASS.

BARKLEY,

480

CHAIRMAN

PAT

GEORGE

KY.

M. LAPOLLETTE, M.WI.
CAPPER, KAMS

H VANDEMMERL

DAVIS P

MICH.

CABOT LODGE m. MASS.
DANAMEN

CONNAL

TAFT, CHAR
GERRY.

United States Senate

SUFFEY.
M.

COMMITTEE ON FINANCE

BROWN

CLERK

March 11, 1941.

Dear Henry:

It was good of you to write me as you

did on the anniversary of my thirty years legislative service. One of the finest things about
this job is the splendid associations I have enjoyed, and I am sure I need not tell you how

much I appreciate your friendship and association.
With best wishes always, I am
Sincerely yours,

Finding
Honorable Henry Morgenthan,

Secretary of the Treasury,
Washington, D. 0.

ERAL OFFICES
ST.

LEGISLATIVE DEPARTMENT

ILL

HUNSEY BUILDING

WASHINGTON. D.C.

AM

481

AU

PARTENCE
CHEDERATION
TELEPHONE NATIONAL 3342

WASHINGTON, D.C.

March 11, 1941
MEMORANDUM TO: SECRETARY MORGANTHAU

The statement presented to you by Senator Bankhead concerning

S.935 mentions the "parity price loan" feature of his plan but does not
go into any explanation of this feature of this bill. Most of the memorandum
deals with the problem of adjusting the supply of cotton to meet
current demands.
Briefly, Senator Bankhead's bill proposes:
1. A system of commodity loans at 100 per cent of parity for cotton,
wheat, tobacco and rice conditioned on marketing quotas being in effect to
control supplies. An 85 per cent loan rate on corn is provided because
the representatives of the corn producers do not want a loan higher than
85 per cent of parity.
The American Farm Bureau Federation is recommending a loan rate of

85 per cent instead of 100 per cent for all five commodities. (See

attached statement presented by President O'Neal to the Senate Committee
on Agriculture for summary of Farm Bureau plan).

The commodity loan plan has this great advantage,-that it gives

the farmers parity or very close to parity in the market-place. If a

100 per cent loan is made available, no appropriations are needed for
parity payments; if an 85 per cent loan is made available, appropriations
for parity payments would be needed to meet the 15 per cent deficiency.
But careful estimates indicate that under this plan farmers could receive
100 per cent of parity with about the same appropriations as are now
being made.

Under the Bankhead proposal of 100 per cent loans, as already
pointed out, there would be no parity payments to farmers, as the farmers

would get parity prices in the market-place for their entire crop. The
buyers of cotton, for example, would either have to pay the farmers

parity price or the farmers could put the cotton under the loan. In
order to prevent cotton from piling up in the loan, this plan proposes
first to maintain our fair share of the world market for cotton by
selling cotton for export at the world price and reimbursing the Commodity
Credit Corporation for any losses incurred by reason of such sales. Export payments to exporters could be made if necessary to prevent cotton

from going into the loan. In addition, the Bankhead bill proposes to

bring about an adjustment of production of cotton down to approximately

482

10,000,000
in 1941, which is the estimated amount needed for domestic
consumption bales
and exports.

2. A provision for payments to cotton farmers to reduce their production
below their current allotments for the purpose of adjusting the supply of
cotton to current requirements for comestic consumption and exports.

In his memorandum Senator Bankhead suggested two methods of securing

a voluntary reduction in production of 2 to 2g million bales below the

allotments for 1941, which have already been announced and which total about
12 million bales. One of these methods consists of a payment in kind at the
rate of one-half bale for each bale taken out of production; the other
method proposes a payment in cash at the rate of so much per pound to take
cotton out of production, utilizing the $85,000,000 appropriated for parity
payments for the purpose of making these payments for extra reduction in
production.
The Farm Bureau has recommended a payment in kind at the rate of

one-half
allotment. bale for each bale taken out of production below the present

among
R. Ogg

Director of Research

Sun glaw 483
much 7/41
S. 935

For the purpose of indicating the objective of this bill
and its probable effect, I beg to present the following as it
applies to cotton:
Using round figures, the government owns 6,200,000 bales.

It holds under loan 4,900,000 bales. There are two primary

objectives involved; first is better income to farmers and second
is better protection to the United States Treasury.
Distribution. Domestic consumption next year may amount

to 9,000,000 bales. The export market is practically eliminated.
From August 1 last until March 1 last, only 504,000 bales were

exported in the channels of trade. There were total exports of
approximately 700,000 bales but the balance of the cotton was

exported under the rubber exchange with Great Britain. Assuming
the same exports next year and a slight increase in domestic

consumption, there will be a distribution of approximately 9,500,000
bales.

The cotton allotment, assuming normal weather, will produce
12,000,000 bales. To the cotton now under the government loan

there will be added from next year's crop about 2,500,000 bales,
thus increasing the government owned and loan cotton to 13,500,000

bales. It is evident that something must be done about the continued surplus production. The bill, while accepting the announced

484
-2-

allotments for this year of 12,000,000 bales, provides two methods
of securing voluntary reduction in production of from 2,000,000 to
2,500,000 bales, as follows:
1. To pay in kind with Commodity Credit cotton one-half

bale for each bale taken out of production up to a certain limit.
2. Use the parity payment appropriation of about
$86,000,000 allotted to cotton farmers to pay so much a pound

to take cotton out of production.

If the parity price loan plan is put into operation, the
appropriations for parity payments will not be required for that
purpose and can be used to protect the price of cotton and the
Treasury by adjusting the supply to a quantity that must be bought
by domestic consumers plus a nominal amount to be exported.

The cotton under loan covers loans for the crop years
138-139 and 40-'41. The bill provides that farmers who dispose

of their equity in cotton loans after the day the bill was introduced cannot participate in the parity price loan. That is intended
to enable the government to retire that cotton from the market

and take it out of competition with this year's crop. The bill
further provides that the farmers shall be paid the value of their
equity in cotton the day the bill was introduced. There is no
equity in the '38 loan because the loan price and the carrying
charges exceed the present market value. There is a small equity

485
-3-

of from two to four dollars a bale on the '40 crop. The equity
for that cotton can be paid with from five to seven or eight
million dollars. With the loan cotton taken over by the government,
as it must ultimately be done, and with the crop reduced to

9,500,000 to 10,000,000 bales, there will be practically no cotton
going into the loan. Such amount as goes in must be taken out
by the consumers before a new crop comes to market. This plan

will increase the present totally inadequate income of cotton
producers and will stop increasing the government stocks and may

later be adjusted so as to gradually eliminate the government
stocks.

TO: miss Chamies 486

1 mentioned the

'heal letter to

it

him at it - - heg Canced said

he wouldn't need

of

From: LIEUT. STEPHENS

48
AMERICAN FARM BUREAU FEDERATION

Munsey Building
Washington, D. C.

487

March 11, 1941

Honorable Franklin D. Roosevelt
President of the United States
The White House

Washington, D. C.

My dear Mr. President:

We are all greatly distressed that Chester Davis
is leaving the Federal Reserve Board. He has certainly been our
good friend there.
May I respectfully present for your consideration

to fill his place the following:

If you want someone from the midwest, I would

suggest the name of Earl C. Smith, President, Illinois Agricultural

Association and Vice President, American Farm Bureau Federation
if you want someone from the northeast, I would suggest W. I.
Myers, Professor of Economics, Cornell University and former
Governor, Farm Credit Administration; or if you want someone from
the south, I would suggest the name of R. E. Short, President,
Arkansas Farm Bureau Federation. I believe any of these men could

ably fill this position and would have the confidence of our
farmers.

Farmers feel very strongly that agriculture
should be represented on this important Board.
Hoping these suggestions will have your earnest
consideration and with warm personal regards, I am
Sincerely yours,

EAO'N.g

is

Edw. A. O'Neal - President

488
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 11, 1941

Secretary Morgenthau
Mr. Cochran

FROM

STRICTLY CONFIDENTIAL
Official sales of British-owned dollar securities under the vesting order

effective February 19, 1940:

No. of Shares
Sold
March

7

8

$ Proceeds of
Shares Sold

Nominal Value
of Bonds Sold

19,080
218,632
24,449
126,017
36,912
3,026

1,442,474
11,408,484

428,116

$ Proceeds of
Bonds Sold

793,163
3,581,120
1,433,373
255,955

81,000
160,000
31,000
291,000
117,000
159,400

60,348
125,498
31,950
296,108
120,123
174,748

18,914,569

839,400

808,775

March 3

-Jift to Treasury

4
7

428,120

18,914,576

Sales from
2/22/40 to
3/1/41

5.595.088-1/2

172,222,599

19,483,700

18,664,818

TOTAL 2/22/40
TO 3/8/41

6,023,208-1/2

191,137,175

20,323,100

19,473,593

Miss Poate reported sales of non-vested securities for the week ended
March 1 totaled $300,000.

TMP

489
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 11, 1941

Secretary Morgenthan
FROM Mr. Cochran

CONFIDENTIAL

Registered sterling transactions of the reporting banks were as follows:
Sold to commercial concerns
£56,000
Purchased from commercial concerns £22,000

The Federal Reserve Bank of New York sold £15,000 in registered sterling to

the American Express Co., and purchased £2,000 from Thos. Cook & Son.

Open market sterling remained at 4.03-1/2, and there were no reported trans-

actions.

In New York, the closing rates for the foreign currencies listed below were

follows:

Canadian dollar
Swiss franc (commercial)
Swedish krona
Reichsmark

Lira

Argentine peso (free)

Brasilian milreis (free)
Mexican peso
Cuban peso

15% discount
.2322-1/2
.2384-1/2
.4005
.0505
.2303
.0505
.2066

6-5/8% discount

In Shanghai, the yuan in terms of our currency remained at 5-1/24, and
sterling advanced 24 to 3.91.
There were no gold transactions consummated by us today.

The Federal Reserve Bank of New York reported that the Central Bank of the
Colombian Republic shipped $2,921,000 in gold from Colombia to the Federal for its
own account, disposition unknown.

The prices fixed in London for spot and forward silver were unchanged at
23-3/8d and 23-5/16d, respectively. The U.S. equivalents were 42.44 and 42.334.
Handy and Harman's settlement price for foreign silver was unchanged at
34-3/4*. The Treasury's purchase price for foreign silver was also unchanged at 35#.

490
2-

We made six purchases of silver totaling 500,000 ounces under the Silver
Purchase Act, all of which consisted of new production from foreign countries,
for forward delivery.
The report of March 5 received from the Federal Reserve Bank of New York

giving foreign exchange positions of banks and bankers in its district, revealed
that the total position of all countries was short the equivalent of $7,286,000,
decrease of $322,000 in the short position. Net changes were as follows:
Short Position
Short Position
Change in
February
26
Country
March 5
Short Position
England**
Europe
Canada

Latin America

$ 263,000
3,292,000
109,000 (Long)
211,000

Other Asia

2,559,000
1,352,000

All others

40,000

Japan

Total

$7,608,000

$ 515,000
3,207,000
173,000 (Long)
126,000
2,316,000

1,329,000
34,000 (Long)
$7,286,000

+ $252,000

- 85,000
- 64,000
- 85,000

- 243,000

- 23,000
- 74,000

- $322,000

Plus sign (+) indicates increase in short position, or decrease in long position.
Minus sign(-) indicates decrease in short position, or increase in long position.
Combined position in registered and open market sterling.

M.M.P.

CONFIDENTIAL

491
TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE March 11, 1941

Secretary Morgenthau

TO

FROM

Mr. Haas

LDA.

Subject: Current
Markets Developments in the High-grade Security
SUMMARY

(1) Treasury securities have regained since February 15
about one-third of the price declines suffered between December 30, 1940 and February 15 (Charts I
and II).
(2) The increased issue of Treasury bills on March 5 was
absorbed entirely by weekly reporting banks in the
Chicago and St. Louis Federal Reserve districts.

Bills are now in demand in these districts for the
purpose of avoiding local property taxes.

(3) High-grade corporate and municipal bonds have gained
in price only moderately as compared with Treasury

bonds during the past two weeks (Charts II and III).

(4) Estimates of the yield differential between fully

taxable and partially tax-exempt Treasury bonds vary

from as low as 17 to as high as 57 basis points, de-

pending upon the assumptions made with respect to

the correct pricing of the new 2 percent Treasury
bond (Chart IV).

(5) The price of the new 2 percent bond offered on
February 25 declined from an opening bid around
101-20/32 to a low of 100-21/32 at the close that
day, but recovered somewhat, on balance, before the
books closed the following day. As the result of
the offering of a new note with the bond, the refunding was never in danger. The new note was worth at
least 100-16/32, and if the price of the bond had
fallen below that of the note, rights would have been
converted into the new note. As it was, the bond
never fell below the note, and when the books closed,

it was substantially above it (Chart v).

492
Secretary Morgenthau - 2

I. Price and Yield Movements of
Government Securities

Prices of long-term Treasury bonds have enjoyed a net
increase of over 2 points since February 15, when they
reached a low for the year. Intermediate bonds have gained
about 1 point during this time, while Treasury notes have
gained, on the average, between 1/4 and 1/2 of a point
(Chart I). This rise represents an average recovery of
about one-third of the net decline from December 30, 1940
through February 15. Long bonds have shown the greatest

strength, recovering about 54 percent of their losses bement securities continues to be very thin, and hence sub-

tween December 30 and February 15. The market for Govern-

ject to rather considerable price fluctuations. Price

changes since December 30, 1940 are shown in the following
table:

Average price change

Dec. 30, 1940-:Feb. 15, 1941Feb. 15, 1941 :Mar. 10, 1941
(Decimals are thirty-seconds)

:

Notes

1 to 3 years
3 to 5 years

- .25

-1.00

+ .09
+ .11

-3.11
-4.09

+1.02
+2.10

Bonds

5 to 15 years to call

15 years and over to call

The average yield of long-term Treasury bonds, moving

inversely to prices, which increased by 29 basis points from

December 30, 1940 through February 15, has decreased, on

balance, by 15 basis points since February 15 (Chart II).

493
Secretary Morgenthau - 3

II. Absorption of New Treasury Bills
The issue of Treasury bills on March 5 amounted to

about $200 millions -- an increase of $100 millions over
previous weeks. This entire increase and $20 millions
more was absorbed by weekly reporting member banks in the
Chicago and St. Louis Federal Reserve districts. Treasury bills are in demand in these districts at the present
time forand
the Missouri.
purpose of avoiding local property taxes in
Illinois

The March 5 issue of bills was also the first issue
of taxable bills. The increased size of the issue and the
special demand mentioned above, however, tend to obscure
the effect of the tax feature upon the rates of discount
at which they were awarded. The average rate on the last
issue of tax-exempt bills -- dated February 26 -- was

0.043 percent, as compared with a rate of 0.086 percent

on the first issue of taxable bills.

III. High-grade Corporate and Municipal Bonds
Unlike prices of long-term Treasury bonds which have
risen markedly since February 15, prices of high-grade
corporate bonds have fluctuated within a fairly narrow
range and have improved very slightly (Chart II). Highgrade municipal bonds have gained moderately in the last
two weeks (Chart III).
New bond offerings to the public in the New York market were $22.8 millions last week as compared with $9.8

millions the week before. The largest of last week's of-

ferings -- $16.0 millions of Public Service Company of
Oklahoma 30-year, 3-1/4 percent bonds (priced to yield
3.07 percent ) -- is reported to be moving slowly. The
principal demand is said to come from medium- and small-

size insurance companies.
The RFC took the entire $136 millions State of Arkansas

refunding bonds on February 27 at a price to yield about
3.2 percent. A nation-wide banking group which had been
prepared to bid for about two-thirds of the issue on about
a 3-1/2 percent coupon basis withdrew at the last moment.

494
Secretary Morgenthau - 4

IV. Pricing and the Value of
Tax Exemption

Secondary distribution of the new 2 percent bonds of
1948-50 is still far from complete, and the market for

Government securities as a whole remains thin as it has been

since the first of the year. It is thus difficult to draw

any valid conclusions as to the yield differential being
established in the market between fully taxable and partially

tax-exempt Treasury bonds. Chart IV compares the yield of
the new bonds with the yields of outstanding Treasury bonds.
Two curves are shown for the outstanding issues: an optimistic one based on low coupon bonds with 2-year call periods,
such as was used by Mr. Piser of the Board of Governors in
pricing the new issue, and a very conservative one based on

the bonds in this area with the highest yields, irrespective

of coupon or call period, such as was used by the Division of
Research and Statistics in pricing the issue. Inasmuch as
the opinion is widely expressed in the market that the new
bond should be regarded as a 1950 maturity (on the ground
that partially tax-exempt bonds will be called before matu-

rity, but that taxable bonds will be allowed to run their
full term) yields both to earliest call date and to final
maturity are shown for the new 2's.

On the basis of yields to earliest call date the spread

between the new bonds and partially tax-exempt bonds of com-

parable term is about 57 basis points when the optimistic
curve is used, and about 38 basis points measured from the
conservative curve. On the assumption that the new bond
should be figured to maturity (other issues continuing to
be computed to call) the corresponding spreads are 35 and

17 basis points, respectively.

The spread which may be attributed to the taxability
of the new bond thus varies from as low as 17 to as high as
57 basis points, depending upon various assumptions which

may be made - all with some authority - with respect to
the proper pricing of the new bond as a partially tax-exempt
security.

#

It should be noted, however, that the supposed necessity

for pricing the new issue to maturity rather than to call
is itself attributed to the tax factor, and thus creates
a sort of "quasi-tax-differential" consisting of pricing

the new issue as a 9-year rather than as a 7-year security.

495
Secretary Morgenthau - 5

When these differentials are expressed as equivalents
of a tax on the coupon they vary from a low of 8 percent

(or only one-third of the corporation tax) to a high of
28 percent (or more than the whole amount of the corporation
tax) as shown in the following table:

assumed for new bonds

:

Probable redemption date

Curve used in pricing
Conservative
Optimistic
(Percent of coupon)

1948 (Call)

28

1950 (Maturity)

17

19

8

The truth doubtless lies somewhere within these extremes,

but the wide range makes it very difficult to say exactly how
much allowance the market is now making for the taxability of
the new bond,

V. Refunding of the March Maturities

The pricing of the new securities to be offered in ex-

change for the maturing 1-1/2 percent note of March 1941, and
the 3-3/8 percent bond called for redemption at the same time,

presented a special problem because of the difficulty in
estimating the allowance to be made for the taxability of the
new issues. The problem was met by your offering an intermediate-term bond, and - as a "backstop" to insure the success

of the refunding - a 2-year note.

Opening bids on Tuesday, February 25, were about 101-20/32
for the new 2 percent, 7-9 year Treasury bond, and about
100-11/32 for the new 3/4 percent 2 year note. From the open-

ing the price of the bond declined steadily, while the price
of the note rose. At the close on Tuesday the prices of the
new bond and the new note were the same (Chart V). On
Wednesday the new securities gained, on balance, the bond

496

Secretary Morgenthau - 6

showing the greater strength, although at one point during

the day its price fell back again to that of the note.
As a result of the offering of a note together with the
bond, the refunding was at no time in danger. After the
first two hours of trading, as the chart suggests, the note
was always worth a minimum price of about 100-16/32. If
the price of the bond had fallen below this price, rights

would have been converted into the note rather than the

bond. As it happened the price of the bond twice ricochetedit upward
from the price of the note, but never fell
below
(Chart V).

Attachments

497
Chart I
CHANGES IN THE PRICES OF U.S. SECURITING
Points Plotted Represent the Difference from December 20, 1940 Price of Each Maturity Class
1942
1941
FEDRUARY

POINTS

BARON

(NET CHANGE)

POINTS

(NET CHANGE)

Saturday Quotations

POINTS

(HCT CHANGE)

Daily

+1

+1
+3

+1

+
+2

+

+2

of

0

+1

0

+1
+

NOTES
-3

+

NOTES

Yes.
1-3

Yes.

0

+

+

0

+

N

-1

1

-1
-1

NOTES

-1

NOTES

3-5 Yes.

3-5 Yes.
-14
-14

-2

-14
-11

-3

-14
-14

-2

BONDS

+

5-15 Yes

A

TO CALL

+

-2
-24

BONDS,

BONDS

OVER Yes.

-5

5-15 Yes. TO CALL

-7

-21

TO CALL

&

-21

-6

-21

-3
-3

-3

-36

-7

->

-34

-34

-6

-31

1 BONDS.
OVER 15 Yes. TO CALL

-9
-9

-10

+

+

-

-

-4

4

-4

-4

-10

JULY

1941

SEPT.

NOV.

JAN.

1942

THE

-5

1

MAY

-5

a

15

FEBRUARY

22

1

MAR.

8

-11

JAN.

IS

NASCH

22

29

5

-11

19

12

26

APRIL

1941
Office of the Secretary of the Treasury

- Research and Invoice

F. 153 -C

498
Chart II
COMPARATIVE YIELDS OF AVERAGE OF ALL LONG TERM U.S. TREASURY

AND AVERAGE OF HIGH GRADE CORPORATE BONDS

-

PER CENT

140
OCT.

NOV

pec

FEB

MAR

1940

941
APR.

MAY

OCT.

NOV

1941

DEC

DEC

JAN
PER

PER CENT

WEEKLY. Saturday Quotations

DAILY

IS
1.8

I.S

20

n

20

Long Term

Treasury

20

22
22

2.2

Long Term Treosury

or years or more to contract 24

24

24

26

26

24

28

28

28

30

10

Corporate

Corporate
3.0

32

32

3.2

3.4

3.4

34

3.6

36

36

PER

PER

PER

CENT

CENT

CENT

.00

100

1.00

Spread Between Long Term

Treasury and Corporate

M

80
80

80

60

60
60

Spread
40

40
40

20
20
20

Nov.

MAY

JUNE

JULY

AUG

SEPT

OCT

1941

1940

Change in composition of Long Term Treasury average

NOV

DEC

0

OCT."

APR

in

DEC

1940

.

SEPT

MAR

28

"

AUS

FEB

-

ANY

JAN

.

.

Modifo Secretary (the Treatment

MAY

DEC

"

JAN

1941

-

FEB

APR

JMC
AND

FEB

.

-JAN

MAR

+

+

29

0

o-+

MAR

Ch III
COMPARATIVE YIELDS OF AVERAGE OF ALL LONG TERM US TREASURY

AND Dow-JONES AVERAGE OF MUNICIPAL BONDS

- :

Yields Based on Saturday Quotations
1941

1940

JAN FEB MAR APR
JULY
4.11 MAY
4.14
4.44 JUNE
anMAY JUNE JULY AUG SEPT OCT NOV DEC JAN FEB MAR APR

AUG SEPT OCT NOV DEC
14 30

Inverted Scale

Inverted Scale
PER CENT

PER CENT

Long Term Treasury"

1.8

(12

1.8

years or more to corliest call date)

2.0

2.0

2.2

2.2

2.4
2.4

2.6

2.6

Twenty 20-Year Municipal Bonds

2.8

2.8

3.0

3.0

3.2

3.2
PER

CENT

PER

CENT
.60

.60
.

Differential

.40

40

.20

.20

at

JAN

..

:

0

0

.....
-

-

of
FEB

HH

-

MAR

DEC

14

1941

APR

1940

"Break - line indicates change in compension of Long Term Treasury average

----

Office # the Secretary of the Treasury

F-184-0

500

Chart IV

COMPARISON OF YIELD OF NEW 2% TREASURY BOND WITH
YIELDS OF PARTIALLY TAX-EXEMPT - TREASURY BONDS
Based on Closing Bid Prices, March 10, 1941
1948
PERCENT

1949

1950
PERCENT

NEW BOND

YIELD TO MATURITY

1.9

1.9

Now BOND

YIELD TO CALL
1.8
1.8

CONSERVATIVE CURVE
1.7
1.7

1.6

1.6

1.5

1.5

1.4

1.4

OPTIMISTIC CURVE

1.3

1.3

1.2

1.2

1.1

1.1

1.0

1.0

1948

Office of the Secretary of the Trateury

Dividian of - - -

1949

1950

F 203

Chart

BID PRICES OF NEW TREASURY SECURITIES
Hourly, February 25 and 26, 1941

DOLLARS

DOLLARS

1014

1014

101+

101+

2% BONDS, MARCH 15, 1948-'50
101

101

101

101

1004

100

* NOTES, MARCH 15, 1943
100

100

100

100

100
12

FEBRUARY 25

- of I -

Office of the Secretary of the Treasury

10

4

1

11

3

2

TIME

11

12

1

10

4

2
3

100

FEBRUARY 26

F 202

502

Treasury Department

Division of Monetary Research
Date
To:

March 11

1941

From:

Secretary Morgenthau
Mr. White

Subject:

Financing of Argentine food
shipments to Spain

J

Cable advice from Buenos Aires indicates

that the Spanish interest in the Argentine
Electricity Company will be used as the
security for the Argentine credit to Spain
to finance "immediate shipments" of meat
and wheat to a value of 35 to 40 million
pesos (about $10 million).
This is the first case which has come
to our attention of Argentine acquisition
(probably only as collateral) of foreignowned enterprises. Possibly these securities
can be resold in the Argentine capital
market to acquire pesos to pay Argentine
grain and meat producers. But apparently
they are to be used only as collateral.

MR. WHITE

Branch 2058 - Room 208

503
EH

PLAIN

Calcutta
Dated March 11, 1941

Rec'd 9:11 p.m.

Secretary of State,
Washington.

Eleventh.

Government notification March tenth requires British subjects
holding twenty-four American securities surrender them within one

month at fixed prices. Preferred stocks American power light fives
electric bond share fives common stocks Telandtel Anaconda Bethlehen

Chrysler electric bond share General Motors National City Bank Republic
Socony National Power Light United States Steel Government bonds eleven
issues.
GROTH

NPL

Copy:ala

504
Peiping via N. R.
JR

Dated March 11, 1941

Rec'd 1:02 p.m.

Secretary of State,
Washington.

80, March 11, 2 p.m.
As of March 1 the Federal Reserve Bank is reported

to have refused to issue export permits covering articles

made in whole or in part of silver, brass or other metals,
including cloissonne, and costume jewelry.

An official of the bank has stated informally that
although no such restriction has been promulgated the

matter is presently under consideration. The customs

authorities state they have no instructions in the
premises but refuse clearance without a permit from the
bank.

This restriction if universally applied will in
effect eliminate the only remaining major export from this
area.

Sent to the Department, repeated to Chungking,

Tientain and Shanghai. By air mail to Tokyo.
SMITH

GW

eh:copy

505
(CONFIDENTIAL)

PARAPHRA SE

A confidential telegram dated March 11, 1941 from Consul

Brady at Rangoon reads substantially as follows:
Reliable figures show that during the two months from
December 30. 1940 to February 28, 1940 there were shipped into
China by the Southwest Transportation Company supplies of all
kinds for the Chinese Government to the amount of 22,026 long

tons. It is reported that there was reopened to traffic on
March 3 the new bridge across the Mekong River which in
December was badly damaged by bombing. For weeks a pontoon

ferry has been used to handle traffic across the Mekong River
and there is now being built a pontoon bridge. The old Mekong

River suspension bridge is still in a wrecked condition.

mg

COPY

506
RESTRICTED

0-2/2657-220
No. 336

M.I.D., W.D.
March 11, 1941
12:00 M.
SITUATION REPORT

I.

Western Theater of War.

Air: German. Daylight activity on the 10th was limited

to

attacks on shipping. Last night a heavy attack was made on

Portsmouth.

British. On the night of the 10th-11th Cologne was
heavily attacked. Invasion ports, including Brest, Cherbourg and
Boulogne, were also raided.

II.

Balkan Theater of War.

Ground: Bulgaria. No change.

Albania. The Italians report patrol action by
the ninth army and artillery and local infantry action by the eleventh
army in the Tepelini sector. The Greeks report they have repulsed
strong Italian attacks along a widened front in the central sector
(Tepeleni-Klisura). It would appear that the Italians are preparing
for a general offensive.
Air: Normal close support operations in Albania.

III.

Mediterranean and African Theaters of War.

Ground: Abyssinia (Ethiopia). British forces have captured

Dambacha and are threatening Debra Marcos 32 miles to the southeast
on the road to Addis Ababa.
of Giarabub.

Libya. Minor operations incident to the siege

Sea: The British report an Italian cruiser has been torpedoed and almost certainly sunk.

Air: German. Harrassing attacks in the Bengazi area.
British. A rather strong attack was made on Harrar,
Ethiopia.

Note: This military situation report is issued by the Military Intelligence Division, General Staff. In view of the occasional inclusion of political information and of opinion it is classified as

Restricted.

RESTRICTED

CONFIDENTIAL

507

Paraphrase of Code Radiogram

Received at the War Department
at 10:38, March 11, 1941.

Lenden, filed March 11, 1941.

1. On Monday, March 10, British fighter planes flying at 30,000 feet
carried out three offensive sweeps over the French const between Calais
and Beulegno but encountered no German planes. During the preceding night

as British planes were over the Continent.
2. During the night of March 10-11 targets on Liverpeel Boy and the
Saturary of the Thrase were the objectives of secondary German reids. The

principal raid was a fairly severe German attack carried out against Pertemouth. The extent of the damage done has not been determined. No British
please were lost. Garasa lesses were one plene which creshed. During
daylight hours of March 10, 41 German planes were on reconneissance missions
over the English Channel and the North Sea. Twenty-sine Gerara planes were

pletted over Great Britain. One German plane was shot down and no British

planes were lost. There was no damage to military installations. During
the night of March 9-10 Reyal Nevy deak facilities and Army borrocks in
the Portmouth orea suffered some damage. During the same night 120 German

planee took part in the attack en Lendon. The Nonston airfield in southern
Britein was attacked by 18 Gerasa Nesserochmidt dive bombers without deseage

in the early daylight hours of March 9.
3. Reyal Air Force operations in Middle Eastern theaters were ag
followst seven Italian please were shot down and 10 is probable that two
others were destroyed by British fighter planes ever Kelayre (this may be

CONFIDENTIAT

CONFIDENTIAL

508

Kereire which is the Greek asme for the island of Certa - G-2): - Italism
mater transport concentration and Italian forces in the visinity of
Topoleni, Albenia, were attacked by British pleases British bombers success-

fully carried out a severe attack on the harber of the Albonian city of
Duresses is the Eritreen theater two Itelian please were destroyed and the
highway between Assare and Keren was bombed: in the Libyes theater the

airfield at Tonet (Smed Kessan) and the city of Tripeli were attacked by
Brttish bombers.

4. Axis sir operations in the Middle Eastern theaters were as follows:
at Helta 12 German planes attempted to carry out a raid but the British
shot down one of the Gerasa planes, damaged two others and drove off the

rest; in Libya Gerara bombers attacked the city of Agedabye without damage.

5. During the night of March 9-10 a British arego beat in the Straite
of Dever was susk by Gerusa boabs. During the preceding day Gerapa bombers

attacked two British a conveys along the east coast of England but
caused no damage.

6. During the night of March 7-8 German airplanes attacked and caused
siner damage to the 1,370-ten British destroyer IMPERIAL is the Mediterreason
near Malte.
SGANLON

Distributions
Secretary of Ver
State Department

Secretary of Treasury
Aust. Secretary of Var
Chief of Staff
Var Pleas Division
Office of Nevel Intelligence
Air Corps

as

CONFIDENTIAL

CONFIDENTIAL

509

Paraphrase of Code Radiogram

Received at the War Department
at 9:47, March 11, 1941.

Rome, filed March 11, 1941.

The Italian Army now has the following divisions in Albenia:

16 line infantry divisions, 5 Alpine Divisions, 2 armored divisions,
1 motorised division. In addition to these there are the eorys and
army troops for 6 corps and 2 armies. These figures include one Colore

groupment. At present the total strength of the any in effectives may
be placed at 420,000. It is believed that an offensive is imponding.
There is a report that Colono has been given the command, but as yet

there is no sufficient confirmation.
FISKE

Distribution:
Secretary of War
State Department

Secretary of Treasury
War Plans Division

Office of Naval Intelligence

CONFIDENTIAL