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209
TREASURY DEPARTMENT

Washington

Press Service

FOR IMMEDIATE RELEASE,

Tuesday, March 25, 1941.

No. 24-19

The Secretary of the Treasury today announced the sub-

scription figures and the basis of allotment for the cash
offering of 2-1/2 percent Treasury Bonds of 1952-54.
Reports received from the Federal Reserve Banks show that

subscriptions aggregate $6,145,000,000. Subscriptions in
amounts up to and including $5,000, totaling about $37,000,000,
where the subscribers specified that delivery be made in

registered bonds 90 days after the issue date, were alloted

in full. All other subscriptions were allotted 8 percent,
on a straight percentage basis, with adjustments, where
necessary, to the 8100 denomination.

More than 95 percent of the Treasury notes maturing
June 15, 1941, were exchanged, about $447,000,000 for the
bonds and $33,000,000 for Treasury Notes of Series D-1943.

Details as to subscriptions and allotments will be
announced when final reports are received from the Federal
Reserve Banks.

- 000 -

210

CONFIDENTIAL

WAR DEPARTMENT

OFFICE OF THE ASSISTANT SECRETARY

Washington,D.C.

Mar 25 1941

The Honorable

The Secretary of the Treasury
Dear Mr. Secretary:

In conformity with the instructions of the President,
dated March 18, 1941, to initiate procurement contracts under
the Act of March 11, 1941 (Lease-Lend Act), the War Department has received from Mr. Harry Hopkins several lists of
supplies urgently needed by the British Government.
Attached hereto is a schedule extracted from these
lists containing items which this Department believes can
be best handled by the Procurement Division, Treasury Department, as the agent of the War Department. It is, therefore,
requested that the procurement of these items be undertaken
by the Treasury Department.

Arrangements will be made to supply funds, if and when
Congress provides an appropriation, to implement the LeaseLend Act.

The British Purchasing Commission has carried on nego-

tiatios in connection with these items but has not placed
orders because of lack of funds. Mr. J. M. Nicely, Director
of Supply, British Purchasing Commission, Washington, D.C.,

is prepared to furnish to the Procurement Division details
of the present status of the negotiations.
Sincerely yours,
(Signed) Robert P. Patterson
ROBERT P. PATTERSON

Under Secretary of War.
Enclosure:

Procurement Program No. 2
(British Government)
CONFIDENTIAL

copied fm 4/10/41

211
CONFIDENTIAL

PROCUREMENT PROGRAM NO. 2 (British Government)

Urgent British Needs for Commerical Items
(As of March 18, 1941)
Approximate Value

(a) Road Building Equipment

$702,494.00

(b) Agricultural Implements

117,302.00

(c) 69,871 Ball Bearings

36,798.97

(d) 900,000 ft. - 2 1/2" Single

Jacket Cotton, Rubber Lined,
Fire Hose (3 items)

315,000.00

(e) Changes in quantities and Models
of Tractors

46,463.70

(f) 50 Spring-tooth Harrows

(g) Spare parts for Agricultural

Machines (7 items)
(h) Harvesters and attachments

(i) Aniline Oil, 300,000 1b.

CONFIDENTIAL

copied by fm 4/10'41

650.00

83,969.83
74,716.12
40,125.00

212
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 25, 1941

TO

FROM

Mr. White
Mr. Kanarck

Subject: Axis Influence in Bolivia
(Based on information supplied by the Office of the Coordinator
of Commercial and Cultural Relations Between the American

Republics)
Summary

The Germans dominate the commercial life of Bolivia and exercise
an important role in the country.

1. Two-thirds (12 out of 18) of the important commercial firms
in Bolivia are German controlled. There is only one important American
firm. The German firms in some cases make most of the money they donate
for Nazi propaganda from their representation of American goods.

2. The leading paper in the country, E1 Diario, receives from
one-fifth to one-third of its income from a subsidy for publishing a
daily page of Nazi propaganda. It is also heavily in debt to one of
the leading Nasis in the country. C. F. Gundlach, an ardent Nasi, and
the agent for General Motors is the leading advertiser in the country.
J. von Bergen, another Nazi, the principal supplier of newsprint and
ink to the newspapers, has used his strategic position, coupled with
the extension of credit to papers, to influence their news policies.
3. The Chief of Protocol, Federico Metsen Reyes, in the Bolivian
Foreign Office is a notorious Nazi sympathizer. Other information on
the personnel of the government was not available in the reports.

4. While the majority of the stock of the Bolivian airline,

Lloyd Aereo Boliviano, is in the hands of Bolivians, the company is
German dominated. The management is German and close connections are

maintained with the Condor Syndicate in Brazil and Lufthansa in Peru.

213
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 25, 1941

TO

Mr. White

FROM

Mr. Kamarck

Subject: Axis Influence in Colombia
(Based on information supplied by the Office of the Coordinator
of Commercial and Cultural Relations Between the American
Republics)
Summary

Nasi agents are very active in Colombia. Considerable progress
has been made in influencing some of the important political sectors
of the country.

1. There are 4,000 Germans in Colombia who are scattered throughout
the country.

The Nasis in Colombia are well organized with all the usual oranisations: a youth movement, S.A., S.S., woman's organisation. The regular
means of propaganda are employed: free news from the Transocean nows

service, daily bulletins issued by the Embassy and sent to strategic
individuals. In Colombia, in addition, cooperation is secured from
several pro-Nasi clerical orders, notably the Soliciano Fathers.
Propaganda is centered on the Conservative Party (landowning

interests, Catholic Church), which is one of the two major parties
though still in a minority in the government. Some success has been
achieved in influencing this party. E1 Siglo, the leading newspaper

organ of the Conservative Party, uses a great deal of Transocean news.
The Nasis have been working intensively on the army with most
success among the Conservative officers. Here the main method of

operations has been the provision of entertainment: food, drink and
women, furnished on credit with no bills ever presented.
2. The Italians (numbering 1,600) and the Japanese (numbering
300) are not regarded as dangerous as the Germans, nor are they as

active.

214
-2Division of Monetary
Research

3. The government is officially anti-Nazi but takes extreme care
not to irritate Nazi feelings. As a result, no effective governmental
opposition is offered to the propagation of Nazi political thought in

Colombia.

4. There are a number of American companies which are represented
by German agencies in Colombia. Perhaps even more dangerous, however,

is the employment by American companies of American fascist sympathizers.

Here must be mentioned notably the Texas Company. The two companies
managed by Texaco in Colombia, the Colombian Petroleum Company and the

South American Gulf 011 Company, are each run by pro-Nazi Americans,

Charles E. Williams and Charles S. Atwell, respectively. These two

general managers employ active German Nasis and are personally intimate

with Nazi leaders.

215
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

Mr. White

FROM

Mr. Kamarck

March 25, 1941

Subject: Axis Influence in Peru
(Based on information supplied by the Office of the Coordinator
of Commercial and Cultural Relations Between the American

Republics)
Summary

The influence of the axis powers in Peru while strong does not
appear to be as important as that of England or the United States.
1. There are 3,500 Germans in Peru, the largest number of whom

are located in Lima, the capital of Peru. It is estimated that onethird of the Germans are ardent Masis, one-third are indifferent and
one-third opposed to the present regime.

The Nazis have organized the German colony in the familiar pattern.
The Nazi leader, Consul Dedering of the German Legation, directs the
organisation and propaganda activities. The usual organizations are
present: a German school, several German clubs, a camp, classes in
gymnastics and an Arbeitsfront.
The German airline, Deutsche Lufthansa, operates two Peruvian

services.

Free news is provided by the German Transocean news service. The
second most important newspaper in the country, La Prensa, (circulation

30,000) is reputed to receive a monthly subsidy for printing this news.

2. There are 7,000 Italians in Peru, Most of these, however, are
more interested in Peru than in Fascist Italy. None of the Italian
firms are on the British blacklist. While some American firms have
discontinued business with the Banco Italiano, the British are maintaining their usual relationships. The Banco Italiano is much the largest
bank in Peru, holding about half of the total deposits of the country.
It is supposed to be only one-third Italian owned.

216
-

Division of Monetary
Research

The Italians have one of the largest and best schools in Peru,
several clubs, one newspaper and one magazine. On the whole, Fascist

activity is notas important as its Nasi counterpart.

3. Japan has the largest foreign colony in Peru totaling 25,000

residents. The Japanese lead an autonomous cultural life and make

little attempt to influence Peruvian political thought in a fascist
direction.

4. The economic life of the country appears to be in large part
dominated by the British and Americans, The British operate twothirds of the railways, the radio and wire telegraph system, the
rural telephone system, part of the cable service, the most important
radio station and supervise the postal service. Reuters provides free

news to the Peruvian press and is quite influential. Its representative
is a leading Peruvian pro-Ally senator.

217
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

Secretary Morgenthau

FROM Mr. Cochran

March 25, 1941

CONFIDENTIAL

Registered sterling transactions of the reporting banks were as follows:
Sold to commercial concerns
£84,000
Purchased from commercial concerns & 7,000

Open market sterling was first quoted at 4.03-3/4. It remained at that
level until late in the day, and closed at 4.03-1/2. Transactions of the reporting

banks were as follows:

Sold to commercial concerns

£1,000

Purchased from commercial concerns £12,000

The Cuban peso reached a new current high of 4-13/16% discount this afterson, compared with 5% yesterday.

In New York the closing rates for the foreign currencies listed below were
follows:

Canadian dollar
Swiss franc (commercial)

15% discount

Swedish krona
Reichanark
Lira

.2384-1/2

Argentine peso (free)

Brazilian milreis (free)
Mexican peso

.2322
.4005
.0505
.2315
.0505
.2066

In Shanghai, the yuan in terms of our currency was quoted at 5-1/44, representing a gain of 1/324. Sterling advanced 1$ to 3.92-1/2.
We sold $1,890,000 in gold to the Central Bank of Afghanistan, which was

added to its earmarked account.

The Federal Reserve Bank of New York reported that the Central Reserve Bank
of Peru shipped $630,000 in gold from Peru to the Federal for its own account,
disposition unknown.

In London, a price of 23-1/2d was again fixed for both spot and forward

silver, equivalent to 42.674.

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

218

-2-

We made no purchases of silver today.

The Federal Reserve Bank's report of March 19, listing deposits of banks in
Asia with the New York agencies of Japanese banks, showed that such totaled

$111,927,000,
an of
since
March 12,
Most of change in
increase
$6,740,000
the deposits

deposits took place on the books of the Yokohama Specie Bank's New York agency.

The

latter's principal dollar liabilities to and dollar claims on Japanese. banks in Asia
stood as follows on March 19:

March 19

$65,676,000
37,718,000
22,724,000

Liabilities: Deposits for Japan and Manchuria
Deposits for China

: U.S. Treas. Bills, comm. paper, etc
: Loans

Claims

$66,936,000
8,714,000

: Other - mainly Jap. import bills

Change from
March 12

+ $5,793,000
+

697,000

+ 938,000
+ $2,314,000

- 1,303,000

The last three categories refer principally to Japanese banks in Japan and Manchuria.
It will be observed that deposits for such banks rose $5,793,000. The greater part
of this increase resulted from the sale of $3,123,000 worth of Japanese gold which
arrived in San Francisco during the week of March 19. A net increase of $1,011,000
is the Agency's claims also contributed to the expansion of Japanese bank deposits.
The report of March 19 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 $7,078,000, an increase of $227,000 in the short position. Net changes were as follows:
Short Position
Country

England**
Europe
Canada

Latin America
Japan

Other Asia

All others
Total

Short Position

March 12

March 19

$ 410,000

$ 464,000

3,091,000
245,000 (Long)
139,000
2,273,000
1,243,000
60,000 (Long)
$6,851,000

3,383,000

283,000 (Long)
260,000

1,883,000
1,339,000

Change in

Short Position*

+ $ 54,000

+ 292,000

- 38,000

+ 121,000
- 390,000

32,000

+ 96,000
+ 92,000

$7,078,000

+ $227,000

*Plus sign (+) indicates increase in short position, or decrease in long position.
Minus sign(-) indicates decrease in short position, or increase in long position.

nm.

"Combined position in registered and open market sterling.

CONFIDENTIAL

219
C

0

P

CONFIDENTIAL

Y

MEMORANDUM

March 25, 1941

To:

Walter C. Louchheim, Jr.

From:

Sigmund Timberg

Re:

Valuation of British-Owned Fire, Marine and
Casualty Insurance Companies.

General Summary:-

On the basis of the Annual Convention Statements
for 1940 sent us by the New York State Insurance Department, and Best's Insurance Reports for 1940, thirty companies

and branches, representing roughly a third of the British-

owned business units doing an insurance business in this
country, have been evaluated. Fourteen of these business
units are companies incorporated within the United States
and sixteen are branches of companies incorporated in Great

Britain. Using a most conservative valuation technique,
their assets roughly may be estimated at $215,000,000.
(See Table 1, immediately following.)

The 1940 values were obtained by adding four items:

(1) Capital
(2)

Surplus, based on market.

(3) Amounts set aside for voluntary reserves.
(4) Capitalization of average annual gain from

underwriting over the five-year period, 1936-1940,

inclusive. The capitalization rates were very

conservative, being 20 per cent for the casualty
and fire companies and 40 per cent for the marine
companies.

The 1939 estimates, which were supplied by the

Treasury, differ from our 1940 values not only in converting
an earlier period, but in the following material respects as
well:-

220

-2(1) Surplus based on book value and not on
market value, was used in the 1939 estimates. On
the assumption, supported in more detail later in
this memorandum, that the investment portfolio of
the company is worth market, use of book values
will result in considerable understatement.
(2) No account was taken, in the 1939 compu-

tations, of the fact that the British companies do
a profitable underwriting business, representing a
valuable investment over and above the companies'

profits from their investments.

If the same understatement characterizes the valuation of the
remaining British companies as was true of these thirty compa-

nies, i.e., approximately 50 per cent, the total value of the
British-owned insurance industry in the United States will be

approximately $450,000,000, instead of the $300,000,000 origi-

nally given out in the public press and in the initial Treasury
estimates.

Mechanics of Transferring Ownership:-

Table 1 summarizes these valuations in terms of groups
of companies (or individual companies) dominated by the same

financial interest, rather than in terms of the type of in-

surance business transacted (marine, fire, casualty) or its
form of legal organization (incorporation in the United States
or the mere carrying on of business as a domestic branch of a
foreign corporation). This was done on the theory that, if
all the companies are not to be acquired at one time, it is
advisable to purchase simultaneously all the companies under

a unified ownership and control. At least two practical
reasons recommend such a procedure:-

(a) The greater simplicity of carrying on

negotiations with a particular ownership group,
rather than dickering with several ownership groups
at the same time.

(b) Since the agency forces of constituent

members of a group usually work for other members

of the group, the problems of impaired good-will,
dislocation of agency force, and other operating
problems will be reduced to a minimum.

TABLE 1

Character

Form of
Name of Group
(or Company)

Valuation

of

Company

(Millions of dollars)

Business

Organization

1939

2

U.S.Corp.

U.S.Branch

Marine

1940

Fire Casualty Estimates Values

3

Royal-Liverpool

10

4

Commercial Union

4

5

Chubb & Son

-

3

4

-

3

7

3

7

2

-

-

Employers Liability
Assurance, Ltd. of

London 4

-

1

-

-

1

90

130

30

48

7

11

13

24

5

Miscellaneous
TOTAL

-

3

14

16

3
10

-

14

-

6

1.5

2.4

141.5

215.4

Incorporated within the United States.

1

A branch of a company incorporated in Great Britain. Most of the assets of these
companies are trusteed for the protection of U.S. policyholders.

2

3

4

Two of these companies also did some fire insurance business.
While a United States branch of a foreign company, that company is owned by Employers
Group Associates of Boston, a Massachusetts business trust. The Treasury has de-

scribed it as 100 per cent British owned, but there may be some difficulty in
establishing that Employers Group Associates is British-owned.

5

Owned by the Scottish Union and the National Insurance Company of Edinburgh; North
British and Mercantile Insurance Company of Lond on and Edinburgh; and Guardian

Assurance of London (?), respectively.

222

-3The problem of transferring ownership of the American
incorporated companies will reduce largely to the mechanics

of transferring control of stock now held by British interests

into American hands. The transferring of ownership of the
United States branches is more complex. Alternative sclu-

tions are possible, e.g., (a) the underwriting business of

the branch may be reinsured with an American company; (b)
the branch may incorporate under a state charger; (c) some
holding company may be formed to take over all the United
States branches, etc.

The difficulties in this respect will be primarily
legal. I do not attribute much validity to the argument
that the business of the American companies and branches
will tend to diminish if their affiliation with British
parents and home offices is severed. According to the
public statements of the New York State Insurance Superintendent, the U. S. branches are on a much sounder footing
than the British parent or the non-U.S. members of their
group, since the business of the U. S. branches is not
subject to the same war hazards. Furthermore, a much larger

proportion of their assets is trusteed for the benefit of

American policy holders than is held by domestic companies
under legal reserve requirements, or is necessary under the
law applicable to branches of foreign companies.

The fact 'that the underlying investment assets of the
British companies furnish a much bigger protective cushion

against prospective liabilities than is true of domestic
to the British unit in procuring underwriting business within
the United States. Even if, therefore, some of the securities

companies is a competitive business feature, highly important
owned by a company could be marketed independently of a sale

of the underwriting business itself, it would probably be
preferable not to do this, but to purchase all the investment

and underwriting assets of the company in the same transaction.

Valuation of Investment Assets:-

The investment portfolios of these companies, on a
seem to be so well selected and to have

such profitable
that it would
appear
surface
examination,
yields, well nigh im-

possible for other conservative investors to duplicate them
in the present state of the investment market. The portfolios were therefore valued at market, rather than at book
(including amortized values) or cost. These market valuations,

223
4-

as reported in the Annual Convention Statements, may be less

or more than book, but in the majority of cases will be found
to be higher than book or cost.

A more complete analysis of the investment situation
of the se companies should include the following:(a) Annual and average gains from investment

operations for the five-year period, 1936-1940

(already computed for the 30 companies included in

this survey): While capitalization of average annual
gain is not as good a measure of the value of the
companies' investment business as the figures which
have been used, it would be a good comparison figure,
as well as a cross-check on the efficiency of the
investment managers of the British companies.

(b) The portfolios of the companies could be
dissected. Amounts invested in railroads, public
utility bonds and governmental obligations, and in
common stock, preferred stock and bonds, could be

indicated, together with the percentages invested
in each classification and gains and losses on each
class of business. This would indicate whether the
portfolios were appropriately diversified, and would
focus attention on any weaknesses in the companies'
investment policies.
(c) Cost, amortized, and face amount values
might be taken into consideration. For example,
amortized values are permitted for securities which
have received above a certain preferential rating
from a fixed number of rating services. Where these
amortized values are lower than market, the buyers
of the securities may object to having to pay market
values; where they are higher than market, the sellers,
i.e., the insurance companies, may object to receiving
only market values. The various rationalizations which
may be advanced in defense of alternative methods of

valuation should be looked into to forestall complications when bargaining actually begins and to cross-

check the validity of our present valuations.

I lean, however, to the opinion that market values should
remain our primary test.

224
5-

Valuation of Insurance Business:The problem of valuing the underwriting end of these
companies' businesses is a difficult one. The approach
adopted in this survey was to capitalize average annual earnings over the five-year period, 1936-1940, at a very

conservative capitalization ratio, i.e., 20 per cent for fire
and casualty companies and 40 per cent for marine companies.

While this is the conservative investment banker's approach

to the problem of valuation, it is not the conventional in-

surance man's approach. If a more extended investigation is

called for, the following additional factors should be considered:-

(a) The capitalization rate could be put at 10
per cent for the fire and casualty companies and 20
per cent for the marine companies, and the value of
the underwriting business would thereby be doubled.
(This has been done for the 30 companies that have
been surveyed.) The appropriate rate of capitaliza-

tion for this type of business is a very debatable

item.

(b) An item which is a useful comparative check
on the value of the underwriting business is that of
unearned premiums. Unearned premiums on the companies'

books have already been subjected to deductions for
commissions and the initial heavy selling expenses;

andonlyabout
two cent of
per uncollectible. the unearned The only premiums

prove
ultimately
to
be
major
prospective charge against them, therefore, is the
payment of losses and minor servicing expenses.
Best's Insurance Reports (Fire and Marine, 1940) in-

dicates that even the liquidating value of a company
must include the equity in unearned premiums, "uniformly computed at 40% in the case of direct writing
and 35% in the case of reinsurance companies, these
percentages being conservative." (p. XI) A

liquidating value does not take into consideration
some highly important operating factors, e.g., the
fact that most of the business on the companies
books will be renewed without difficulty when its

present term expires, the irreplaceability of the

company's agency force, and other items of good-will
that the company possesses. When, as has been done,
here, 30 per cent of unearned premiums is taken and

225
6-

put down as the value of the underwriting business,

we are practically certain to have a figure which
will be challenged by the seller, i.e., the company,
as woefully inadequate. This figure, however, as
computed for 30 companies, is comparable with the

figure obtained by conservative capitalization of

the companies' earnings on their underwriting busi-

ness.

(c) The percentage of loss and loss expenses to

premiums earned has been computed both on an annual and

on an average basis for 1936-1940, inclusive. This percentage is a check on the operating efficiency of the
underwriting management. It is also an indication
of how conservative 30 per cent of unearned premiums

is as an estimate of the value of business at present
on the companies' books, since it indicates that, in
many cases, one might be justified in taking 50 or 55
per cent of the unearned premiums.

(d) The good-will item might be further appraised
in terms of the extent of the agency force and the
amount of money that it took to build that force up,
the likelihood of renewal and expansion of business,
etc. Such inquiries should be deferred until bargaining negotiations become imminent, however, and will

primarily take the form of interviewing experts in the
business, analyzing past reinsurance experience, etc.

I am attaching, for your information, a mimeographed
form indicating the items which have been worked out for the
30 companies surveyed to date and their place in the Annual
Convention Statements (the numbers in the parenthesis), filled
in for the Globe Indemnity Co., the largest company thus far
examined and a member of the Royal-Liverpool group.

226
SECURITIES AND EXCHANGE COMMISSION

Trading and Exchange Division

Name

Globe Indemnity Co., New York

Type (2) Casualty

Interest in Other Companies (8-16)

None

Interest by Other Companies (8-17)

24,875 shares owned by
Liverpool and London &

Globe Insurance Co., Ltd.
$2,500,000

(1) Capital or Statutory Deposit (5-34)
Surplus (Book) (5-35)

7,500,000
7,500,000

(2) Surplus (Market) (Feet)

(3) Voluntary Reserve (5-29 to 33) 7,499,000 (Book) 9,515,000 (Market) 1
$19,515,000

Unearned Premiums (5-18)

7,102,000
$2,131,000

30% of Unearned Premiums

Reinsurance Due Unauthorized in N.Y. (5-32b)
Gain from Underwriting (10-34b)
1940
1939
1938
1937
1936

Average

$ 63,000

Thousands of Dollars
1,733

1,740
2,541
2,423
1,175
1,922

19,000,000
9,500,000

Capitalized at 10%
20%

Gain from Investments (11-61b)
Thousands of Dollars
1940
1939
1938
1937
1936

Average

389

1,552
2,284

- 2,736 (Loss)
2,354
769,000

227

-2-

Per Cent of Loss and Loss Expense
to Premiums Earned
1940
1939
1938
1937
1936

Average

49.1
49.9
47.5
44.7

55.2 (Grand Total

49.3 1 - 4) 29,015,000

411565

1/ This represents the total of items 1, 2 and 3.

228

(COPY)

Apr 7 1941

Dear Mr. Purcell:

Thank you for your letter of March 27, 1941,
addressed to Mr. Harry D. White, transmitting a
preliminary memorandum on the valuation of British
insurance direct investments. We have found the

results so far of much interest.

We should like to have the same type of analysis made of the remaining companies and I would

appreciate the continuance of this work by your

Division. In view of the present situation, a

more detailed analysis on the lines outlined in
the memorandum probably will not be necessary.

Very truly yours,
(Signed) H. MORGENTHAU JR

Secretary of the Treasury.

Mr. Ganson Purcell, Director,

Trading and Exchange Division,
Securities and Exchange Commission,
Washington, D. C.

HDW/d1m

4/3/41

229

GRAY

Santos

Dated March 25, 1941

Rec'd 6:03 p.m.

Secretary of State,
Washington.

March 25, 2 p.m.

Brazilian coffee markets have been virtually paralysed
by a decision of the National Coffee Department to register

no (repeat no) further sales of coffee destined to the
United States because existing registered contracts have

already exhausted current Brazilian quota under the InterAmerican Coffee Convention. Regulations are to be published
soon.

Santos exporters hope for an increase of quota. Shipments under registered contracts proceeding normally.
Inform Commerce.
HUBNER

NK

Copy:bj

230
RESTRICTED

G-2/2657-220

M.I.D., W.D.

No. 348

March 25, 1941
12:00 M.

SITUATION REPORT

I.

Western Theater of War.

Air: No important offensive activity on either side.
II.

Balkan Theater of War.
Ground: Bulgaria. The movement of German troops proceeded

on schedule it was announced by the German High Command.

Albania, Local attacks in the Viosa River (central)
area and artillery and mortar activity on various points of the front.

Air: Routine activity.
III. Mediterranean and African Theaters of War.
Ground: Eritrea. Heavy fighting continues in the Cheren
area. The British claim they are making headway.
Libya. German and Italian motorized troops are
operating on the eastern side of the Sirte Desert, and there is an unconfirmed report to the effect that E1 Agheila which is about 175 miles
southwest of Bengasi and the westernmost point of advance of the
British Army of the Nile in North Africa has been occupied by German
troops.

G-2 Note. It is estimated that there are now between
three and five German Divisions in Libya which include two or more

armored divisions.

Air: German, Malta was again attacked. Considerable activity

against shipping in the Mediterranean.
Africa.

British. Continued support of ground operations in East

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

231

Paraphrese of Code Cablegrea
Received as the War Department

at 9:37, March 25, 1941.

London, filed March 25, 1941.

1. British Air Activity on Continent.
a. Daylight March 24. Shipping facilities at La Havro and
Cherbourg and constrice vessels off Nethoriania were targets for British
bombing.

b. Night March 23-24. Very successful results were reported by

the Air Ministry from British raids on Holder, Nel, Baton, Beauver, Betterdam and Calais. Bail and other transport facilities as well as commercial
plants were the target of bombing flights by 128 heavy and medium British

be

2. Genera Air Activity over Britain.
a. Night March 24-25. No aircraft attacks.
b. Daylight March 24. Sunness was subjected to - attack.
Other activities limited chiefly to where patrols.

3. Air lessee.
a. British. One bonber was shot down night, March 25-mr.

b. German. British report their aircraft shot down three German
planes and damaged 2 while 2 crached, March 24.

4. British Air Activity in Middle Fasters Theater.

a. Bornt airfield was the target of British attacks in Albenia.
Other activity in theater was limited to infentry and artillery support.

5. - air activity is Middle Eastern Theater.
a. Daylight March 24. Merber facilities at Malta were attached

CONFIDENTIAL

232

CONFIDENTIAL
w 6 low-flying bonbers at daybrook.

6. Air Lonees in Middle

a. Losses inflicted w British on Aste please is Albenia, daylight,
March 24, were 2 planos - - 4 in action with 2 more damaged.

7. One British and - destroyer were lightly his and
there was slight injury to part facilities in the Dombing w - please
at Malta, March as.

8. Major overnation of atvilions from Saleniki is expected when
military activities take place despite more antisfactory morale among the

people. Spirit of Hollonic troope is high.
SCANLON

Distributions
Secretary of Mar
test. Secretary of War

Chief of Staff

Secretary of Treasury
State Department

War Plans Division

Office of Neval Intelligence
Air Gorga

as

CONFIDENTIAL

233

CONFIDENTIAL
Paraphrase of Code Indiagram
Received at the War Department
as 22:05, March 25, 1941.

Bofta, filed March 25, 1941.

The principal concentrations of German troops are in the Meets

Valley, Strues Valley, Eledjamakasaja, Maritan Valley. There are bridging
materials and concentrations of the German Air Force at Petrich. At
Tambol (Jemboli) there are air centers. German divisional insignia have

been noted here during March 21/28 as follows: eress in circle, buy in

shield, inverted Y, vertical arrow. Is 10 desirable for me to send
information of a military nature to the US attaches at Athens and at
Ankere?
JADWIN

Distributions
Secretary of Mar
State Department

Secretary of Treasury
Acct. Secretary of Mar

Chief of Staff

Mar Plans Division

Office of Naval Intelligence
Air Garge

CONFIDENTIAL

234
CHINESE EMBASSY
WASHINGTON, D. C.

March 26, 1941

My dear Mr. Secretary:

I was greatly touched by your kind letter

of March 19th. The day after receiving it, I called

your office and found that you had gone for a wellearned vacation.

During all of these busy months. I have refrained from calling on you, knowing very well how busy
you have been, and knowing equally well how hard you
have been working to give aid to China. What you 80
kindly termed my cooperation really consisted in my
solicitude not to intrude on your busy time.

I wish to take this occasion to express to
you my deepest appreciation for all you have done for
my country all these years. Ever since that memorable
evening of October 25, 1938, when you first announced
to K. P. Chen and me the first loan to China on the very
day when both her power of resistance and her morale
were at the lowest ebb, - ever since that memorable evening at your home, you have given timely and effective
aid to my people whenever we were most disheartened and
most hard-pressed. I have been most deeply touched by
the way you managed to give China the third loan and the
big hundred-million loan, and more recently by the
tremendous effort you made in securing for China the one
hundred planes. In all these cases, I have not even
called to thank you. But, my dear Mr. Secretary, all
these acts of statesmanship and friendship are deeply
engraven in my heart and, I am sure, will be long remembered
in the hearts of my people when the historic facts are
known to them.

I want to raise a word of protest over one
sentence in your letter where you say that you are "no
longer advising and assisting" my Government in its purchases here. While I am sure Mr. Harry Hopkins will do
everything possible to be helpful to us, I must insist
that you, my dear Secretary. cannot possibly cease "advising and assisting" us, not merely in our purchases here,

235
-2-

but in all the larger policy-making concerning the world
crisis
which China's
of resistance
to aggression
is
nowofrecognized
as anwar
integral
part.
When you return from your vacation and are not

too you.
busy, I would like to call and have a little chat
with
Yours very sincerely,

Hn Shir
Hu Shih
P.S.

I had a very good time last month with your
son at Amherst. He drove me from Springfield to the
College and, after the lecture, again drove me to the

Springfield
station.
have found him a very thoughtful and lovable
young Iman.

Honorable Henry Morgenthau, Jr.
The Secretary of the Treasury

Washington, D.C.

236
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 26, 1941

TO

Mr. White

FROM

Mr. Kamarck

Subject: Axis influence in Guatemala
(Based on information supplied by the Office of the Coordinator
of Commercial and Cultural Relations Between the American
Republics)
Summary

Guatemala is the German propaganda center for Central America,
The Germans are very important in the general economy of the

country, controlling over 50 percent of the chief export commodity,
coffee. The President is taking vigorous measures to suppress
axis activities but is hampered by the Nazi syspathies of a small
number of government officials.
1. There are 2,300 persona of German descent in Guatemala,
but including those of partial German descent, the total comes
to over 5,000. Because of their prominence in the business and
social life in the country, the Germans are more important than
the size of the German population would indicate.

Nazi activity was flagrantly open in 1938-39. As a result,

the Quatemalan government decreed the dissolution of all Nazi
organizations in May 24, 1939. Since then the Nazis have been

forced to work illegally--which has somewhat restricted their

effectiveness.

Nasi activity is closely linked with the German consular and
diplomatic offices, the Nazi leader being the Commercial attache.
Germany has a legation and four consulates in Guatemala whereas
the United States has a lone consulate in Guatemala City.

The Germans are strongly entrenched in the economic life of
the country. Over 50 percent of the main export crop of Guatemala,
coffee, is controlled by Germans. There are four German directors
out of eighteen in the partly government owned bank of issue, the
Banco Central. Nottebohm Hermanos, one of the two other large
banks in the country, is an important wheel in the Nazi machine.
It is the local Chase National Bank and American Express representative,
The firm also does an export and import business, handling around a

quarter of the total coffee crop.

237

-2Division of Monetary
Research

None of the important papers are run by axis sympathizers.
However, there are a few small papers which spread Nasi
propaganda.

2. The Italians, of whom there are about 400 in Guatemala,
are relatively harmless compared to the Germans. The main source

of Italian propaganda is the Italian cultural center run by a
professor sent from Italy.
Only two Japanese live in Guatemala and these have no

political or cultural influence.

3. The President of Guatemala and the majority of the
government officials are strongly opposed to axis activities.

Several of the important officials are, however, pro-Nazi. This

includes the Minister of Finance, Gonzalez Campo; the Minister of
Agriculture, General Roderico Ansueto: the Minister of the Interior,
Guillermo Saenz de Tejada; and several Deputies, including one who

is the President's private secretary.

238

ABOARD U. S. S. DESTROYER BENSON-PRESIDENT ROOSEVELT'S SIGNATURE
OF THE $7,000,000,000 WAR-AID APPROPRIATION BILL WAS DELAYED TODAY
WHEN POOR FLYING WEATHER FORCED A NAVY PLANE CARRYING THE MEASURE OUT

TO THE PRESIDENTIAL YACHT AT SEA TO TURN BACK TO THE MAINLAND.
3/26--W0503P

ADD WAR-AID BILL, ABOARD U.S.S. BENSON.
THE PLANE HAD TAKEN OFF FROM THE DINNER KEY COAST GUARD AIR BASE
AT MIAMI AND HEADED FOR THE PRESIDENTIAL YACHT POTOMAC WHEN THE
BENSON ORDERED IT TO TURN BACK BECAUSE A CHOPPY SEA, RAIN SQUALL AND

LIMITED VISIBILITY WOULD MAKE A. LANDING HAZARDOUS.
THE PLANE HAD COVERED ABOUT HALF THE DISTANCE BETWEEN MIAMI AND
THE PRESIDENTIAL YACHT WHEN IT WAS ORDERED BACK.
THE PRESIDENT, UPON LEARNING OF THE HAZARDOUS LANDING CONDITIONS,

DECIDED THAT DELIVERY OF THE BILL SHOULD WAIT UNTIL THE WEATHER
IMPROVED.

3/26--W0507P E20-0

J.

239
RANCHO DE LA OSA march 26 1941
SASABE. ARIZONA

DISTANCE
BANCHO DE LA ORA
TUCSON ARIZONA

memo for 7, Kuhu:

my son Bob suggests that we
should examine some of the Left Wing

arguments a against aid to Britain
Please have Barth look up what
Morman Thmas has phil been saying
also the H. Ickes us. BE 1 La Folette

recent debate over the air Have

Barth preface a brief Bob says
that max Lerner has some of the
best answers to n. I Lomas
Bob says look up William L. White

son of William a. white
memo for Ed Toley

Please preface statement
foronme
to give
beforeBill.
committee
Bank
Holding
(oney

If we could get same
haveexamples
deriver where banks out of
Co. good

communities . I want the

Statement to be dramatic
and culiefully ( Have Kuhu
and Jean Unffield help. Have

this ready on my return flem
memo for Mrs Kloty

Please distribute

above memos

Thank y on.

240

month no, 1943

Down No. sourcy

Is the above of the Secretary. I receipt of your confidential

letter admostedging to him, dated March such, hand. concerning

the - of contras plance on

I shall be gind to wing your letter
to his attention as .... as he returns to
makington

Years cincerely,

R. s. Klots
Private Secretary

Reserable Rebert A. Lovest,
Special Assistant to the
Secretary of War,
Mar Department,

Keehington, D. C.

South letter
given to
4/16/91

241

March 26, 1941

Dear Mr. sovery

Is the absence of the Secretary. I am
acknovledging receipt of your confidential
letter to him, dated Marah 24th, concerning
the methor of center planes on hand.

I shall to gind to bring your letter
to his attention as seea as he returns to
Washington.

Yours sincerely,

E. s. Kiets
Private Secretary

Menorable Rebert A. Lovest,

Special Assistant to the
Secretary of War,
Var Department,

Washington, D. c.

242

March 20, 1941

Dear Mr. Lovesee

Is the absence of the Secretary. I as

receipt of your confidential

concerning

letter acknowledging to him, dated March 24th, on hand.

the number of combat planos

I shall be gind to bring your letter
to his attention as seen as he returns to
Mashington.

Youre sincerely,

H. s. Klobs
Private Secretary

Robert A. Levett,
Special Assistant to the
Secretary of War,
Var Department,
Washington, D. c.

243

7

WAR DEPARTMENT
WASHINGTON

125 kc
March 24, 1941

Honorable Henry Morgenthau, Jr.,

Secretary of the Treasury
Washington, D. C.

Dear Mr. Secretary:

I attach a condensed schedule showing the situation of the
Air Corps as of March 1 with respect to the number of combat planes
on hand suitable for use against a modern air force.

You will observe in the schedule the results of the increased rate of production from which the Air Corps is now benefiting, but the most significant improvement lies in the fact that the
planes now coming through are, for the most part, equipped with
leakproof tanks and armor. All of the heavy bombers (B-17D's),
light bombers (A-20A's) and the pursuits (P-39's and P-40's) are
coming through with armor and leakproof tanks, and the situation
is slowly improving with respect to fire power.

The Air Corps still faces a grave situation with respect
to securing adequate modern equipment to complete the training of
pilots.

Deliveries of combat aircraft have continued at an improved rate during March, notably in our bomber classifications,
but serious delay has resulted in the P-39 type as a result of the
failure to receive adequate deliveries of Allison E type engines.
The rate of progress in equipping the Air Corps will continue to be unsatisfactory for several months more, with the trend,
however, improving.

sincerely yours,

ROBERT A. LOVETT,

Special Assistant to the
Secretary of War

Enclosure

COMPARATIVE CONDITION OF COMBAT EQUIPMENT

FIT FOR USE AGAINST MODERN AIR FORCE

Heavy

Bombers

Medium
Bombers

Light
Bombara

Pursuit

Total

193

289

13

176

279

39**

208***

348

January 8

63

33

0

January 33

57

33

February 28

68

33

Notes

.

None with armory 5 with leakproof tanks. All now eoning through with leakproof equipment.

- 26 with leakproof tanks and year armer.

- 23 with loakproof tanks and armor.

SECRET

245

March 26, 1941.

I phoned Justice Brandeis' home on March 25th and

mentioned my name, that Mr. Istorik had indicated that
Justice Brandeis would like to see me, and that I would
be glad to come to the Justice's home at any time convenient to him. I was told to come at 9 a.m. on
March 26th.

The meeting with Justice Brandeis lasted for more

than an hour. I mentioned briefly the background of our
discussions with Istorik and Pinsent, of the British
Embassy, and why the Treasury had felt that it would be
quite inappropriate for a government agency to make a
loan to the Palestine Foundation Fund and to the Anglo

Palestine Bank, as was suggested by Istorik. I also
told him that Secretary Morgenthau felt that the approach
to the solution of the Anglo Palestine Bank's problem
was "through the heart" rather than through the usual

channels of making a loan to a bank, and that Istorik's
proposal, in linking the loan to the Palestine Fund with
the loan to the Anglo Palestine Bank, complicated the
problem. I also indicated that Secretary Morgenthau
had asked Istorik to discuss the problem with me with a
view to seeing if something could be worked out.

246

-2I asked Justice Brandeis of the importance of, and
the role played by, the bank in the Palestine picture.
Justice Brandeis emphasized that the bank was the

principal financial agency in Palestine, that it had
done very important and valuable work in the building
up of Palestine, that the bank was linked up with the

spirit of Hertzl and that the Jews in Palestine felt
very closely connected with the bank because of its

importance and of its traditions, that therefore the
Jews deposited their money with the bank, and that the
bank continued to play a tremendous role in Palestine.

At one time, he said, the bank's deposits included a
lot of money that came from depositors outside of

Palestine but that now practically all of the deposits
were of Palestine funds.

Justice Brandeis said he had first become familiar
with the Bank around 1918-1919 and has followed its

affairs closely since that time. Around 1918-1919 he
and others had some feeling that the bank had not been

run quite as it should have been, but as he studied the
problem further, he and the others realized that they
were judging the bank by the standards of American banks

and that this was not a proper basis of comparison.

247

-3Justice Brandeis felt that the bank had been and
was continuing to be well managed. He referred to a
Dutchman named Hoofien, who had come to the bank as a
young man around 1918 and who was very competent and

reliable and who had done and was continuing to do an

able job with the bank.

Justice Brandeis spoke very highly of the ability

and reputation of Istorik. He had first met Istorik in
connection with the reorganization of the Jewish Colonial
Trust which at the time was in straitened circumstances.
Justice Brandeis gave $12,500 to the Zionist organization
to be invested in the Jewish Colonial Trust and he
expected that the Zionist organization would never get
anything back on this money. Due considerably to plans

worked out by Istorik, the Zionist organization ultimately
realized $115 on every $100 of the money which Brandeis

gave them. Justice Brandeis also referred to this matter
as an example of the success in Palestine; that money
that he assumed would be lost was nevertheless more than
fully recovered.

Justice Brandeis spoke at great length and in glowing
terms of Palestine and the Jews who were there. He told
of the success in changing swamp, or rocky, or barren land

248
-4-

into fertile farm land; he spoke of the agricultural
colonies; of the people, principally young people, who
were not thinking of themselves or their children but

of creating a new land; of the new industries that are
being created to help in the prosecution of the war; and
of the 40,000 men who are willing to join the British
Army. He referred to the reaction of Mrs. Frankfurter
when she visited Palestine a few years ago and after

meeting the people and traveling about the country said,
"These are the happiest Jews I have ever seen, . and
then said, "These are the happiest people I have ever

seen." Justice Brandeis referred to other agriculturalists who had visited him and who impressed him so favor-

ably as to their ability, their selflessness, and their
being completely wrapped up in the development of

Palestine. He also said that the greatest luxury in
Palestine was to have a room by yourself, yet the Jews

there are willing to forego these and other comforts to
bring more Jews to Palestine.
I asked Justice Brandeis what he thought would happen

in Palestine if Britain were defeated and Germany got into

Palestine. Justice Brandeis said that if Hitler controlled
Palestine "he would drive the 500,000 Jews into the sea",

that Hitler was ruthless enough to do this and that he

249

-5had done as much in Europe. He felt that no one but
Hitler could capture Palestine and that Hitler would
not be able to capture Palestine because the Jews who

are there know every inch of the land and know how to

defend it much better than the Arabs. He felt that if
the Jews were driven out of Palestine, as long as they
were not all killed, through one method or another they
would find their way back to Palestine. He emphasized
that Palestine had been such a success and that the
people were 80 attached to the land that nothing would

keep them away from Palestine. In this connection
Justice Brandeis said that the people in Palestine have
a sense and appreciation of history that is unknown in

this country, and that they celebrate the anniversaries
of people who lived many hundreds of years ago and named

a steamship company after the first man who crossed the
Red Sea in the exodus from Egypt.

I asked Justice Brandeis what he thought of the

practicability of getting a group of wealthy Jews to
invest money in the Anglo Palestine Bank. At this point
Justice Brandeis spoke very bitterly of the rich German

Jews in this country. He said that not only had they
not helped Palestine and not contributed money, but that

250

-6they had actually hurt the movement. He said that if
these Jews had supported Palestine, Palestine would now
have 1,000,000 Jews rather than 550,000 Jews. He spoke

disparagingly of the experiments at Santo Domingo, British
Guiana, Philippines and elsewhere; he said that these
could not succeed and were diverting efforts from
Palestine. He said the lower middle class Jews would
continue to contribute money to Palestine even if England
was defeated.

Justice Brandeis spoke of his talk with Secretary
Morgenthau a few weeks ago, when Secretary Morgenthau

told him of the meeting he was going to have with a group

of Jews. Justice Brandeis said that the reactions of the
men whom the Secretary saw were precisely what he, Brandeis,

expected. He seemed to feel very discouraged about the

possibility of getting such rich Jews to contribute to
Palestine and said he had heard that Lessing Rosenwald

was not only refusing to contribute to Palestine but was

also urging his family and his friends not to contribute
to Palestine.

Justice Brandeis said several times that Secretary
Morgenthau was the key man in the whole country to try

to get the cooperation of such rich Jews in helping

251

-7Palestine, although he did not feel very hopeful of
success. He spoke warmly of the Secretary's coming

around to the point of view of supporting Palestine.
I asked Justice Brandeis if he thought there was
any possibility of interesting private American banks

in Istorik's proposal. He said that the trouble with
banks in this country 18 that they do not take enough
risks even though banks are supposed to take risks.
He said that the private banks would probably respond

to the Istorik proposal by saying, ask the Jewish
bankers to lend the money, and if the Jewish bankers
were asked to make the loan, they would say no.

I told Justice Brandeis that when Secretary
Morgenthau returned from his vacation next week I would

tell him of the discussion.

252

March 26, 1941

Mr. P. D. Houston,
President,

American Bankers Association,
22 East 40th Street,
New York, N. Y.
Ny dear Mr. Houstons

In the absence of the Secretary I acknowledge

receipt of your letter of March 21, 1941. enclosing
a copy of resolution passed at the Louisville
Regional Conference of the American Bankers Associa-

tion, hold on March twenty-first, in which the members
of the Association is attendance at that conference
agree to support the plan announced by the Secretary

for the sale of Defense Savings Bonds to the public.
We appreciate very such the action of the
conference and also the splendid reception that you
gave to Mr. Edwards and Mr. Johnston in their discussion
of these plans.

with kind regards,
Sincerely yours,
(Signed) D. W. BELL

Under Secretary of the Treasury
DWD:MLE

253
COP Y
THE AMERICAN BANKERS ASSOCIATION

Louisville, Kentucky
March 21, 1941

The Honorable Henry Morgenthau Jr.

Secretary of the Treasury
Washington, D. C.
Dear Mr. Morgenthaus

The officers and members of the American Bankers Association in
attendance at our regional conference in Louisville were delighted
with the opportunity of meeting with Mr. B. M. Edwards, your assistant,
in connection with the defense savings bond program, and with
Mr. Gale F. Johnston in charge of the sales of these bonds to the
public.

Enclosed is a copy of the resolution passed by the conference after
their addresses. This resolution expresses not only the feeling of
the bankers in attendance at Louisville, but, in addition, of our
members throughout the nation.

In conformity with the spirit of this resolution, my fellow

officers join me in expressing the belief that in the Treasury program
for the distribution of these savings defense bonds to the public those
banks, which so desire, should become banks of issue for the bonds to
the end that this important work may be facilitated throughout the
country.

Sincerely yours,

/s/ P. D. Houston
President
Enclosure

254

COP

Y

Resolution Passed at Louisville
Regional Conference of the
American Bankers Association
March 21, 1941

Since the success of the national defense program now under

way will rest upon the support of all the people,
Be it resolved that the members of the American Bankers

Association in attendance at this conference support the plan
announced by the Secretary of the Treasury today for the sale of

defense savings bonds to the public at large and pledge their

assistance and the use of their facilities in carrying out this plan.

255

March 26, 1941.

My dear Mr. Secretary:

I was glad to have your note of March 24.

I have talked at length this morning with Mr.
Houghteling, and we will work him into our organization as you suggest. I believe that he is pleased
at the opportunity.
As to Mr. Young, I am asking for information
about him from Rockefeller's group.
We are exploring the matter of induoing postmasters generally to sell stamps or bonds to
Governors and Mayors on May 1. Some of our group

doubt the propriety of attempting this, but it would
probably be feasible on a limited scale, at least.

As matters stand, arrangements would, of course, have
to be made by correspondence. We might be exposed to
some embarrassment if we should attempt to circularize
several thousand postmasters on such a subject.
I believe we are making some headway.

The bank meeting at Louisville was a complete
success and I am sure that wa can count on full 00operation from the bankers.
Our people are developing the details of plans
for radio and motion picture publicity, beginning May

1 and continuing steadily thereafter. In this we are
having the advice and help of Mr. Howard Diets, the
public relations man for M.G.M., sent us by the will

Hays organization.

We are attempting to organize immediately a small
group of speakers whom we can use to contact the various
national groups and organizations, to enlist their 00operation, and to make addresses before conventions and
meetings of such organizations as occasion may arine.
It is running in my mind that for the moment we might
well use Mr. Houghteling in this phase of our work.

256
The Secretary--2

We are going to make the effort to establish local
organizations in two or three States by May 1, on an experimental basis, along the lines of my conversations
with you on this subject.

I believe that these are the high spots of the work

that has gone on in your absence.

Hoping that you are having a good rest, and with
kind regards, I am
Sincerely yours,
(Signed) Harold N. Graves

Hon. Henry Morgenthau, Jr.,
Secretary of the Treasury,
Sasabe, Arisona.

HNG/mff

use give this better to me Kerty for my files
257
RANCHO DE LA OSA march 14.1941
SASABE. ARIZONA

ELEPHONE-LO DISTANCE
ARISONA

Dear Harold:

/, Isuggest you try and get the

fostmasters on may 1st to all
every governor and every mayor in
M.S. either a savings stawk or $18.75

B and and tie this up with
local newspapers.

2. Please give L. Houghteling

a chance to high on
obfense
know
he
Savings Bonds. you can write.

Jell Houghteting that 9 have made
this suggestion
3. I understand that Melan Rockefell

has with him a Mr. young who
was Professor of advertising at
chicago
heH.
could
useful?Maybe
Sincerely.
m.h.

258
TREASURY DEPARTMENT
Chammony

INTER OFFICE COMMUNICATION

Miss

DATE March 26, 1941
TO

Secretary Morgenthau

FROM Mr. Cochran

CONFIDENTIAL

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

£28,000

Purchased from commercial concerns

£ 5,000

Open market sterling was quoted at 4.03-1/2 throughout the day. Transactions of
the reporting banks were as follows:

Sold to commercial concerns
Purchased from commercial concerns

£2,000
£3,000

The Cuban peso moved to a new current high of 4-3/8% discount bid. The previous
high point, reached yesterday, was 4-13/16%

In New York, the closing rates for the foreign currencies listed below were as
follows:

Canadian dollar

15-1/16% discount

Swiss franc (commercial)

.2322

Swedish krona
Reichamark

Lira

Argentine peso (free)

Brazilian milreis (free)

Mexican peso

.2384-1/2
.4005
.0505
.2320
.0505
.2066

In Shanghai, the yuan was unchanged at 5-1/4 Sterling was also unchanged at
3.92-1/2.

There were no gold transactions consummated by us today.
No new gold engagements were reported.
2.674.

In London, spot and forward silver were again fixed at 23-1/2d, equivalent to

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$. One of the
New York banks reported that it experienced some difficulty in obtaining silver for
immediate delivery at the 35 level, and was compelled to pay 35-1/16 for such silver
few days ago. The bank stated that it was purchasing spot silver in execution of a
Jwiss order for 500,000 ounces. Although it had received this order three months ago,
navicert had only been made available this week.
a

We made no purchases of silver today. M.M.P.

259

March 26, 19th.
Mrs. Friedues

Mr. Districh

will you please send the following cable to Spageal, Hong Keng for Sevene

"with reference " your eable of March n the Treasury. as the
present time, to not purchasing oliver for delivery outside of the United
States. Nicholson®

male 3-26-48

Delivered to Treasury by Mr. Nicholson

260

Shanghai

March 26, 1941.

French official sources in Hongkong confidentially report that Japanese
naval commander-in-chief is considering the construction of a small sub-

parine base in Spratly Island. Yoshinoa staff officer has been sent to
survey conditions there. Last week a military conference at Tokyo decided to send more troops to North Indo China. Some motorized units
including armored oars and tanks belonging to 8th division of Japanese
troops South China have arrived Hainan Island enroute North Indo China.

261

RESTRICTED

M.I.D., W.D.

G-2/2657-200
No. 349

March 26, 1941.
12:00 M.

SITUATION REPORT

I. Western Theater of War:

Air: No important activity and no night offensive operations over land by either side. The Luftwaffe claims additional
successes against shipping.

II. Balkan Theater of War.
Ground: Bulgaria. No change.
the Italians.

Albania. Normal artillery activity reported by

Air: Minor activity.
III. Mediterranean and African Theaters of War.

Ground: Abyssinia (Ethiopia). British forces are approaching Harrar, the second largest city in Ethiopia. The Italians report
the repulse of a British attempt to force a passage across the Dabus
River in west central Ethiopia.

Eritrea. The British claim the capture of further
positions covering Cheren and the repulse of another heavy Italian

counterattack.

Libya. It is now officially announced that El
Agheila was occupied by Axis forces March 24.

Air: Axis. Troops were attacked in northern Libya.
British. Pressure maintained in the Cheren and

Harrar areas. Tripoli was raided last night.

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

262

Paraphrese of Date Bactogram
Received as the New Department

at 22:65, March 26, 1941.

Befin, filed 19:00, March 25, 1941.

1. In a talk with the foreign minister, I wee told that he exposts
Green to we no aid from Turbay. Soverer, be does think the There will
offer resistance if the Comman estanliy attack them. Be feels that the
Greeks will mike same kind of terms with the Comment. the Bulgerians have

been told w the Germane that they have no intention of entering Tartage.
The sise of the Gomman foress in Balgaria was intented to compal the Type-

slave to sign w. IS they had been matter, the Togosists and the Taste

would have joined foress against the 2. Sofia converpendante of Buingest novagapers have think that

overtually the Baseteas will essume central of the territory east of the
River Mariton and the Gomman will take over the lead lying to the west of

10. information indicates that the bumblas of the Brasses

diplemate in Istember was Bussion the is that this was
meat to place Bulgaria and Germony in a bed light before the world, though
the Bassions themselves provoked Bulgeria late signing the past. the
Sensions deepise and fear Commony.
JAMAS

Distribution:
of Mar
State Department

Secretary of Treasury
Asst. Secretary of Mar

Ohiof of Staff

Mas Plans Division

Office of Naval Intelligence

CONFIDENTIAt

CONFIDENTIAL

263

Paraphrese of Code Budiogram

Received as Department
at 9:34, March 26, 1942.

London, filed 14:35, March 26, 1941.

1. British air activity on continues.
a. Daylight, March 25: Highteen assorted Anis vessels, as well
as other sea-boans traffic, were targets of British bombing off the
Motherinals coast. No hite reported.
b. There was no British aviation activity night March 24-25
on account of adverse weather conditions.

2. German air activity matest Dritain.
a. There were no Comman air operations over Britain during the
night of March 25-26. Socian enjoyed the longest period of fraction from
bombing alass beginning of hostilities (100 hours).

b. Daylight, March 25. operations Limited to off-chose

raids - a vessels and action against fighters occuriting 3. Air Leemea British theater.
Britter Daylight, March 25, no lessee. Daylight, March 24.
Three British stefields busbed at daybreak resulted in destruction of 1
banger and 4

- Two German please were injured in attache on shipping
daylight, March 25. Daylight, March 24, in attacks - R.A.F. fields @
Comman please were shot down, 8 others probably injured.

4. Britten air activity in made Statement theater.

a. Right, March activity was Limited to taffalay cal

CONFIDENTIAL

CONFIDENTIAL

264

artillery apport.
5. Axie are activity in made Section shouter.
a. The harber of Malta me again subjected to high altitule

bombing w - please in the night of March 24-25. Seals of attacks
10 bashero with double that number esearting please. Said successful.

I

b. Italian air forees are more active in esstern Meditarmasta

with light reinformement in fighters and distance bombers.

6. Air Leogue Middle Bastera Meater.

- Night, March 24-55. Three German please reported

7.
a.

A very trustmurthy source reports that large shipments of

Axis military and expplies continue to be east to the Quanny
Isles from a continesters Spanish your, including Image amounts of rice,
intreaching books and barbed wire, estimated 55,000 - make, 100 - 75am.
field please (pashage more), 1,000 sub-archise gms, 139am. healthere

(generally not reported), Team. Mauses rifies and mehine - with
apple supplies of ammition. Three hundred and fifty weeps are reported

ready to sail to follow 400 already reported leading in the this
month and 160 is February.

British authorities report parts of as Common divisions are
now is Belgaria (16 of them with full employeests) and not less then "

Sulgerias and Meany traffic on suitrasts further
reinforement shortly. More than two-thinks of the 30 Tegeslar divisions
are in service.

CONFIDENTIAL

CONFIDENTIAL

265

.
Lease of - - w Section is the - days I
March 9, - 72,775 teme. This is a distraction of two

27,099 - over the proceting with
the - magnite final to appearing more activity about

charee of Britata. Quester - - to to relatively instinative.

Distributions
Secretary of the
Amer. Becrobany of War

shiet of staff

State Department

office of Insolligence

Yes Please Division

Secretary of Treasury
Air Gaoge

es

CONFIDENTIAL

CONFIDENTIAL

266

of Code
Received as the Year Department

as 8196, March my 1941.

Loston, filed 24:30, March 27, 1943.

1. Activity - the Centinent.
a. of March 86. Anis - shipping along the coest
of Holical was attached w Britten Dembersment please. An aerial terpedo
from - of the British please caused some damage to a Corona travier and
a 6,000-ten energe best was each. In addition, these British planos

attacked other tenmine and eargo bosto with anchine - five.
D. Bight of March 25-06. Admisse weather cassed the cancellation

of all flights of Bribish please.
2. George Air Activity over
a. Hight of March 86-97. Only five Gumma please were platted

over Britaia during this night and their activities resulted is no damage.
b. BarLight of March 86. A total of 45 Gomman planse wase

cogney is - on British merchant shipping. Treaty other Common
please posstrated the constitue of Register The extent of the I does
has not yet been determined.

3. Airport legace is the Battle of Britain

a. MANCH Baylight of March 26 . 1 be

b. - Boylight of March 26 - , planes.
4. Britten Activities is made Statement
the following areas - targets - attached by British busband.
meat pleases The Karea region of Britres, airfields - the Delonance islands

of Galate and Beargeates the Milges city of Brigoli, and the is the
visinity of MAIL Abuba, Ethicipin.

CONFIDENTIAL

CONFIDENTIAL

267

5. date Air Ambivity is MANA Nectora Notes.
A British staffeld as the takens of Grote we ablected by
mehine-gen fire from three Italian please.

6. Assembly in middle Declare
There are as reports of please shot down in these Montess
but five German please were damaged during the British vaide - the Galate
and Scorgeate

7. Activity is the mode
During the afternoon of March 24, the Milgan team of m Aghetia
was occupied by a force of General table which processed beyond this term for

a distense of almost tounty miles. As this point the column changed its
direction and est off to the southeast. a Britten Mar Office was assessment
speet over the report that another column of Ganasa amount fighting vehicles

is in the vietality of Bank, Libera. There is only a wall number of Brittah
troops in this even, which is about 575 miles due south of Stipeli.
8. the Good attachs on Pigmouth on March 20th - Rist have

accountated the of all structures within one-fourth mile of the
City Hall.

9. Maral Activities.
As 10 o'slook on the marking of March 25 a Gosuas working saider
attached a British earge vessel 480 miles south of the Sage Vanie Intends.

British navel units have been unable to locate the two - mandage

and - which were sighted in the Assessic a few days ago.
SCANLON

Distributions
State Department

Securitary of Was

Aest. Secretary of Year

Oster of Staff

Secretary of Treasury
War Please Division

office of Royal Intelligence
Air Garge
6-3

CONFIDENTIAL

CONFIDENTIAL

268

of Code

Received as the Mar Department

as March my MAL.

Selstaki, filed March 27, w
A few maths age a - strenlated of on agreement between

the Seviets and - the Finas and the - are now working
together and soldiers on reate to Bermay still pass through
Finishi Consultations between the staffe of the too countries have

occurred is Serita as will as is

Distributions
Secretary of Mar
State Department

Secretary of Treasury

last. Secretary of Mar

Mar Plans Division

office of Naval Intelligence

CONFIDENTIAL

269
RESTRICTED

0-2/2657-200

M.I.D., W.D.

No. 350

March 27, 1941
12:00 M.

SITUATION REPORT

I.

Western Theater of War:

Air: Minor activity only.
II.

Balkan Theater of War:

Ground: Bulgaria. No change.
Yugoslavia. According to press reports Jugoslav
army leaders have by a coup d'etat overthrown the regency and cabinet
and have installed the boy King Peter as Monarch and General Dushan

Simovil, Chief of Staff for air, as Premier.

Albania. Local infantry and artillery actions.
III.

Mediterranean and African Theaters of War:
Ground: No change.

Air: German. Malta was attacked.

British. Support continued of operations in Ethiopia

and Eritrea. The Dodecanese Islands were raided.

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

270

March 27, 1941
10:53 a.m.
Operator:

Schwarz is out of town and Mayl is coming
in in his place, and if he wants Mr. Haas,
he is at home and I can reach him there.

D.W. Bell:

O.K.

Operator:

I think that covers them all, doesn't it?

B:

I think all the others are here.

Operator:

O.K., and your recorder is working now.

Is there anybody else you want?

I'll call you in a minute.

(Pause).
B:

have to consult you.
H.M.Jr:

and we didn't

(In Sasabe, Arizona. Well, as I say, I

was both pleased and surprised.
B:

Well, that's fine. What happened, the
President sent a cable saying that he
didn't want any transactions to go through
without his approval, 80 then I had some
conferences with the State Department and,
in view of the situation over there, they

cabled an Executive Order to the President
which they retyped on board the boat and
he signed it and cabled us that he signed

it. 8o it was gotten out within a few

hours.
H.M.Jr:

Was that freezing orders?

B:

How's that?

H.M.Jr:

Was that a different order?

B:

No, it was the same kind of an order as
the other cases.

H.M.Jr:

I see.

271
2-

Just an amendment of the original order
to include Yugoslavia.

B:

H.M.Jr:

I see. Well, have there been some special
transactions that made him do that?
Well, I don't know what made him do that.
I suppose he had in mind the gold transaction
and I think the State Department was keeping

B:

him currently informed of the situation over
there, and it looked as though it was getting
worse and I assume that he thought he'd put
that stop order in against any transactions
going through.

H.M.Jr:

I see. Well, now, do they know yet whether has it come over on the ticker yet whether
they have been able to keep order, I mean,
have they got the Army under control 80

that they can fight if they want to?

B:

It isn't clear. It just says that King

Peter in a manifesto to his people announced

that he had taken the leadership in his

own right and was appealing to the people
for support, and Churchill announced at the
same time that they would give them all
H.M.Jr

the help that they could.
Well, I wish that around, say, 4:30 this

afternoon you would have Cochran and
Ferdi Kuhn send me a telegram of whatever

the latest news is, you see.

B:

H.M.Jr:

All right.
And then if Cochran can go over to the
State Department and if there is anything
secret, we have a very secret code here
with us and he could send me that, you
see.

B:

Yes. Just a moment until I get this note
here. (Pause). Huntington Cairns just
came in and said that there was a new
report on the ticker that all reserve
officers in Yugoslavia were to report
today at 4:00 p.m.

272
-3- H.M.Jr:

Good.

B:

So it looks as though they are getting
the army behind the government.

H.M.Jr:
B:

H.M.Jr:

Well, don't be afraid to send any telegrams.
Remember it is two hours' difference.

All
right.
Is there anyone here you want
to talk
to?
No, I just wanted to talk about this
because this is the most significant thing
that has happened since September, 1939.

B:

H.M.Jr:

That's right.
And I'd like to be informed. I want

Cochran to go over to the State Department;

I'd like him to go over and see the cables
after lunch. You see?
B:

All right.

H.M.Jr:

And then if there is anything, he can send

it either in the clear or we have two
codes; one is just ordinary and one is a

very confidential one.
B:

H.M.Jr:

All right. We'll fix it up.
And anything that happens on this Yugoslav

thing, I'm really terribly interested, and

I wouldn't mind being called on the phone.
B:

All right. We'11 give you a full report
and keep you advised.

H.M.Jr:

Because there is nothing that has happened

which is as good as this. Now, what I want
to find out while I'm here, if Young has
anything to report on what Donovan has been

doing. (Pause).

B:

Phil says he hasn't a thing and he hasn't
seen Donovan. This thing has happened in

that connection. As the bill was sent to
the President, the Bureau of the Budget

273

made up a list of allocations for the
President's signature and they did that
at his request.
H.M.Jr:

Yes.

B:

And they are allotting to the War Department

$2 billion for aircraft, ordnance, tanks,
facilities, et cetera; to the Navy, $500 million;

Maritime Commission, $400 million; Procurement

Division of the Treasury Department, for
steel and other industrial products, $375
million; and Agriculture for food and tobacco,
$125 million; making a total of $3 billion,
400 million. Now on the Procurement, we
didn't have any advance notice of that, but
the Budget said they did it because they
wanted to get started on it and they knew
that the Procurement Division was the only
office in the Government that had authority
to delegate - authority to purchase, so they
just gave it to Procurement and I told them
that while we'd go ahead and work on the
procedure, we'd have to wait until you came
back to see whether or not you wanted to
take that over. There was some indication
that Forrestal of the Navy would like to
do the purchasing, but there seemed to be
a difference of opinion because Mack talked
to Admiral Spear and he intimated that they
had all they could do and they'd be glad to

get rid of these interim orders.

H.M.Jr:

Who wants to do it?

B:

Well, Forrestal talked to me and he seemed

to think that they ought to do it because
they were already in the picture and
already buying steel, but I think Spear
feels that they've got enough to do and
would be glad to be relieved of it, but

H.M.Jr:

B:

we're trying to find out about it.
Well, I don't want you to wait. If that's
what they want, I'd show them what we
could do. I'd just go ahead and do it.
Well, Mack is in touch with them over there
and going ahead and getting everything in
readiness, so he'11

274

-5H.M.Jr:

I wouldn't hesitate to go in and do it

if you know what they want.
B:

Well, we don't know yet and the allocations
haven't come back so we can't do anything
until we get the letter from the President.
The procedure is being worked out.

H.M.Jr:

Are we buying this fr ourselves or for
the use of the English?
a

B:

H.M.Jr:
B:

H.M.Jr:
B:

H.M.Jr:

This is/British matter.
Well, now, the British have got very good
people over here on steel.
Yes, I understand.

And I certainly would let Phil Young get

in on this with both feet.

Phil is in on it.
And I'd show them what we could do. I mean,

I'd give them instantaneous service. I
think you'll find that it's just a question
of signing the contracts as far as the
British are concerned.

B:

Well, the Navy has already had under
consideration some contracts during the

time, you know, the bill was pending .....

H.M.Jr:

Yeah.

B:

they let a few contracts for ordnance
and steel and other items and I think the
Navy is considering some and I think that
is the reason they were raising the question
as to whether or not they should do it or
the Procurement should do it under this
$375 million allocation.
I wouldn't delegate it to the Navy.

H.M.Jr:
B:

How's that?

H.M.Jr:

I wouldn't delegate it to the Navy.

275
-6B:

H.M.Jr:

Well, I don't think they want it. Down the

line I don't think they want it. I think
they'd like to get rid of it; they've got
too much to do as it is. But anyhow, we're
looking into it and e'll let you know.
Yeah, but if it's for the English, I think
you'll find that the contracts are all
ready and that the price is fair and all
you've got to do is to buy the stuff.

B:

I'm not 80 sure.

H.M.Jr:

What?

B:

I'm not so sure, but we'll have to check
into that.

H.M.Jr:

Well, if you want any advice, I'm here.

B:

O.K.

H.M.Jr:

But I wouldn't - well, anyway, you say

B:

Phil is in on it?
Yes, sir. He's familiar with the whole

thing; he's been in right along, and he's

been in touch with Mack.
H.M.Jr:
B:

All right. Now, what else?
Everything else is rather quiet, bond

market is good, new bonds are selling
close to 102. One sale yesterday at 102
and this morning it's 30-31, and the whole
market has a very good tone.

H.M.Jr:

Let me ask you this on this stuff for the

English. Is Phil there? Could I talk to

him for a minute?
B:

Philip

Yes, he's right here.

Young:

Hello.

H.M.Jr:

Hello, Phil.

Y:

Yes, sir.

276
7H.M.Jr:

Y:

H.M.Jr:

Have
you been talking with the English
on this?

On this buying, yes, sir, every day.
Well, I mean, how far along have they

got their negotiations for the money that

we have?
Y:

Well, they're in all stages. They have
some contracts that are ready to sign.

H.M.Jr:

They have.

Y:

Right.

H.M.Jr:
Y:

Well, I mean, have you been in contact
with Purvis?

Yes, I've been talking with Purvis and

with the Army and Navy and with Cliff Mack.

H.M.Jr:

Well, now, what I'd like you to do is to
arrange a meeting in Bell's office with
Purvis and Mack.

Y:

Right.

H.M.Jr:

Hello?

Y:

Yes, sir.

H.M.Jr:

So that Bell can get the feel of the
thing.

Y:

Right.

H.M.Jr:

I say, get Purvis and whoever is doing

their steel buying - who is buying their

steel?
Y:

Elliot.

H.M.Jr:

Well, bring Elliot and Purvis over to
Bell's office and have Mack over there
and let Harold Graves sit in too.

Y:

Yes, sir. I think that they are all pretty
familiar with this picture already.

277
8H.M.Jr:
Y:

H.M.Jr:

Well,
do it anyway, Phil. Get them all in
the same room.
Yes, sir.
I say, there'd be Mack and Harold Graves
and you and Bell there and Purvis and

Elliot.

Y:

Right.

H.M.Jr:

I'd do that this morning.

Y:

I'd have to get Elliot down from New York;

H.M.Jr:

What?

1:

it may take a day to do it.

It may take a day to do it - to get the

people together.
H.M.Jr:

Well, that's a day longer than necessary.

Y:

The immediate difficulty on it is the

question of authority of Procurement to
actually go ahead and sign the contracts
H.M.Jr:

Oh.

because

Y:

H.M.Jr:

Here out West, you know, we shoot from the
hip.

Y:

Yes, sir.

H.M.Jr:

We shoot on sight, you know.

Y:

Yes. Well, maybe we ought to move out
there too.

H.M.Jr:

Come on.

Y:

(Laughs). That all?

H.M.Jr:

That's all I've got.

Y:

Right.

278
9H.M.Jr:
Y:

B:

H.M.Jr:
B:

H.M.Jr:
B:

What else?

I'll turn you back to Danny.
That's all I have Mr. Secretary.
You don't mind my arranging a meeting

for you in your office.
No, that's fine, as long as it's held .....
But I think it'11 bring it to a head.
But I'm going to insist on its being

held this afternoon. As you know I'm
going away over Friday and Saturday.

H.M.Jr:

Good for you.

B:

The only other thing that I've got is to

tell you that the revenue receipts are
coming in with a bang. It looks as though

we might get as much as $175 million over
our estimate.
H.M.Jr:
B:

Wonderful.

So that the year might run up pretty well
in excess of the estimate. They really

are looking good.
H.M.Jr:

Ithere.
might speak with John Sullivan if he's

B:

How's that?

H.M.Jr:

Is John Sullivan there?

B:

Yes, sitting right here.

H.M.Jr:

Let me talk to him a minute.

B:

O.K.

John

Sullivan:
H.M.Jr:

Hello, Mr. Secretary.
Hello, John.

279
- 10 S:

H.M.Jr:

How are you, sir?

Fine. I've got an idea that may not be
worth anything but I wish you'd think
about it, and that is the thought of you

and me, or one or both of us, possibly
going to some of these camps and getting
off a speech on the taxes particularly
along the line of state tax exempts and
try to interest these million boys in this
whole picture and then get the reaction

through them to their homes to the Congress-

men.
S:

Yes.

H.M.Jr:

I wish you'd be thinking about it.

S:

Right.

H.M.Jr:

I mean, the idea, you know. Here they are
working at a dollar a day and here people
could invest in these Arkansas bonds which

couldn't have been sold if it wasn't for

the tax exempt privilege and continuing to
permit certain groups to put their money
into tax exempts without making any contribution towards national defense.
S:

Right.

H.M.Jr:

And I was thinking as a background that we
might go and talk to some one of these

large
cantonments. Will you think about
it?

S:

I will, sir.

H.M.Jr:

How does it strike you at first blush.

S:

Good.

H.M.Jr:

What?

S:

Good.

H.M.Jr:

And we could try it and if it works we
could go to one-half a dozen of these

280
- 11 different cantonments and make this

speech about this whole question of taxation
and see if we can't build a bonfire under
some of our friends on the Hill.

S:

I think the bonfire is being built right

now and I think
accelerate
it. this would help and would
H.M.Jr:

I'd like to do it through the soldiers.

S:

Right.

H.M.Jr:
S:

And as I say you might think about it
and, oh, outline what

I'll prepare a talk. I will prepare a
talk, I say.

H.M.Jr:

Good.

S:

Right.

H.M.Jr:

Well, it has been pleasant to talk to
all of you. Anybody want to volunteer
anything?

S:

H.M.Jr:
S:

You might be interested to know that Dano
instead of ousting Gaston from his chair
is now working on the Undersecretary.
Wonderful. My money is on Dano.

We're all betting on Dano. Just a minute,
Mrs. Klotz is going into her room to talk
to you.

H.M.Jr:
S:

Right. (Pause). Hello.
Hello, I'm just waiting for Mrs. Klotz
to take the phone.

Operator:

Hello.

H.M.Jr:

Yes.

Operator:

Do you want Mrs. Klotz now?

H.M.Jr:

If you please.

281

ABOARD U. S. S. DESTROYER BENSON. -PRESIDENT ROOSEVELT TODAY SIGNED

THE $7,000,000,000 WAR-AID APPROPRIATION BILL AT 10:50 A.M. EST.

3/27--RS1126A

ADD BILL SIGNED, ABOARD BENSON.

PRESIDENT ROOSEVELT SIGNED THE BILL LESS THAN AN HOUR AFTER IT
HAD BEEN DELIVERED TO HIM ABOARD THE YACHT POTOMAC.

A NAVY BOMBING PLANE WHICH BROUGHT THE BILL FROM MIAMI LANDED IN

THE SEA NEAR THE POTOMAC AT 10 A. M. FIFTY MINUTES LATER THE PRESIDENT
SIGNED IT IN THE POTOMAC WARDROOM, SURROUNDED BY HIS ADVISERS, HARRY
L. HOPKINS, ATTORNEY GENERAL JACKSON, SECRETARY ICKES, REAR ADMIRAL

ROSS T. MCINTIRE, HIS PERSONAL PHYSICIAN, AND SECRETARIES MAJ. GEN.
WATSON AND EARLY.

THE PRESIDENT THEN PRESENTED THE HISTORIC PEN WITH WHICH HE
SIGNED THE MEASURE TO HOPKINS.

THE BILL WAS BROUGHT TO THE POTOMAC BY LEO DE WAARD, POSTAL
INSPECTOR ATTACHED TO THE PRESIDENTIAL PARTY, WHO FLEW FROM MIAMI

TO THE YACHT ABOARD NAVY BOMBER 33-P-4, PILOTED BY ENSIGN J. F.
BUNDY, STATIONED AT KEY WEST, FLA.
THE POTOMAC WAS ROCKING GENTLY IN A SUNNY, SUB-TROPIC SEA. MR.
ROOSEVELT INDICATED AFTER SIGNING THE BILL THAT HE WOULD CONTINUE
HIS FISHING CRUISE.
3/27--RS149P

282

CONFIDENTIAL

(To Keep You Posted)
March 27, 1941

To:

The Secretary

From:

Mr. Young

Re: British Aircraft Shipments
Attached herewith is the latest statement of aircraft shipped to the United Kingdom and other points.
This statement gives figures showing the number of planes
which have been received at the assembly points during
the past week.

au

283
STRICTLY CONFIDENTIAL

STATEMENT NO. 7

AIRCRAFT SHIPPED TO U. K. & OVERSEAS COMMANDS

By Air

By Sea

During Week
TYPE

DESTINATION

ASSEMBLY
POINT

Ending

March 1, '41

During Week
Ending

March 22, '41

Brewster

Buffalo

Far East

Singapore
(via Panama)

22

ilenn Martin
Maryland I

S. Africa

Capetown

5

Lockheed

Hudson III

Hudson V

U. K.

U. K.

U. K.

U. K.

U. K.

4

(via Gander)
U. K.

1

7

Consolidated

Catalina

U. K.

TOTAL

British Air Commission
March 24, 1941

U. K.
(via Bermuda)

2

38

3

RECEIVE
MAR 25 1941
Treasury Department
Office of Philip Young

284
TO:

Mrs. Klotz

)

Mr. Young sent you a copy of this

memorandum last week, but he thought

you might like to have the original

for the Secretary's files.
bj

4/1/41

From: MR. YOUNG

Lend Lease
285
WAR DEPARTMENT
WASHINGTON

March 27, 1941.

MEMORANDUM FOR THE SECRETARY OF THE TREASURY.

Subject: Procurement Program under

allotments recommended from
Lend-Lease Appropriation.

1.

On March 25, 1941, recommendations were forwarded

to the President with reference to immediate allotments to
start procurements under the Lend-Lease appropriation.
These included $375,000,000 to the Treasury Department.

2. It is desired that there be available to Mr.
Harry Hopkins upon his return to Washington a summary of the
procurement programs involved in the recommended allotments.

3. It would be appreciated if you would submit to the

undersigned by noon, Saturday, March 29, 1941, the proposed
Treasury Department procurement program under its allotment,

together with information as to the extent to which the
program conforms to official British requirements.
For and in behalf of Mr. Harry Hopkins:

Jarm
H. BURNS,

Major General, U. S. Army.

mack
and
Cof copy
to Bull
merkletz 3/27/41
B.g.

RECEIVED
MAR 27 1541
Treasury Department
Office of Philip Young

286
Mrs. Klots
)

Mr. Young is returning this for

your files.
bj

4/1/41

From: MR. YOUNG

OSW

JJMcC/jhs

March 37. 1941

KENGRANDEN FOR: the Ohiof of Ontanase.

Sa with instructions of the Secretary, I as

costing you herein th a w of a letter, dated March 19. 1942. from
the Maintenances of the Federal Loan Agency to the Sporetary of

Yes relating to certain articide to be manufactured through the

Federal Sona Agency for the Mar Department. The enclosed letter is
is response to the letter can't by the Secretary of Year en March 10
to the Federal Less Multistantor. a copy of which you already have.

JOHN 8. NOCLOT

Special Assistant to
the Secretary of Mar
Inc.

1tr. 8/19/42

Multistrater Jense to
Secretary Stinoon

sew to
Secretary Morganition

Inder Secretary of Mar
Onlor of Staff
Colonel

Colonel Quinton

0.62 - OM

287

288

FEDERAL LOAN AGENCY
WASHINGTON

March 19, 1941

Dear Mr. Secretary:

Receipt is acknowledged of your letter of
March 10, 1941, requesting that the Mar Department

be not limited to the various estimated costs set
forth in the list of articles which was transmitted
with your letter of January 25th, provided that the
total cost of the articles to be manufactured does
not exceed the total cost set forth in such list.

This request has my approval. Since the
President's letter of January 23rd containing the
statement of accessity required by the Act of June

25, 1940 (Public No. 664) made no provision for his
approval of the estimated cost of the arms, annunition and implements of war designated by you for
manufacture, his approval of this modification is
unnecessary. Needless to say. both Defense Supplies
Corporation and the undersigned will be guided by
your estimates as to the cost of the items to be
manufactured.

Yours very truly,
/s/ Jesse H. Jones

Munistrator
Henorable Henry L. Stimson
Secretary of Mar
Washington, D. 0.

COPY

289
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

Miss
For

DATE March 27. 1941.
TO

Secretary Morgenthau
Mr. Cochran

CONFIDENTIAL

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

£107,000

& 5,000

The Federal Reserve Bank of New York sold £15,000 in registered sterling to

the American Express Company.

Open market sterling remained at 4.03-1/2. Transactions of the reporting banks

were as follows:

Sold to commercial concerns
Purchased from commercial concerns

£ 5,000
-0-

Continuing its improvement, the Cuban peso advanced to a discount of 3-1/2%. A
month ago, when the appreciation of the peso began, the quotation was 7% The upward
ovement was first attributed to the seasonal movement of Ouban sugar to this country.
More recently, the enactment of a measure authorising the Cuban Government to nego-

tiate for an $11,000,000 Export-Import Bank sugar loan, and a British inquiry for
200,000 tons of Cuban sugar have been mentioned as possible factors in the advance.

In New York, the closing rates for the foreign currencies listed below were as
follows:

Canadian dollar

Swiss franc (commercial)
Swedish krona

Reichsmark

Lira

Argentine peso (free)

Brazilian milreis (free)
Mexican peso

15-1/16% discount
.2322

.2384-1/2
.4005
.0505
.2320
.0505
.2066

In Shanghai, the yuan in terms of our currency advanced 1/32 to 5-9/324, and
sterling was unchanged at 3.92-1/2.
There were no gold transactions consummated by us today.
No new gold engagements were reported.

2

290

In London, the price fixed for spot silver was unchanged at 23-1/2d. The forward
aotation was 23-7/16d, representing a decline of 1/16d. The U.S. equivalents were
42.67$ and 42.56

Handy and Harman's settlement price for foreign silver was unchanged at 34-3/44.
The Treasury's purchase price for foreign silver vas also unchanged at 35#.
We made no purchases of silver today.

gimi?

CONFIDENTIAL

291
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE March 27, 1941

TO

Mr. White

FROM

Mr. Kamarck

Subject: Axis Influence in Costa Rica
(Based on information supplied by the Office of the Coordinator
of Commercial and Cultural Relations Between the American

Republics)
Summary

Axis influence is not important in the present Costa Rican
government. Nasi propaganda through the medium of the Catholic clergy,
a German school and a German club is important, however.

1. There are less than 1,000 Germans in Costa Rica. However,
the Germans are important in the commercial and cultural life of the
country beyond their numbers.

Nazi propaganda is carried on in Costa Rica most effectively
through the Catholic Church. Most Costs Ricans are Catholics and
ninety percent of the clergy are pro-Germans. The Seminario where
priests are educated has predominantly German priests as teachers and

turns out, therefore, fascist-minded clergy.
The German school in San Jose is also important. It is the best
school in the country and its classes are attended by the children of
government officials and of the wealthier business people. The children
going to the school come out as thorough-going Nasis.

The German club in San Jose is the best club in the country. For
a time, all the most prominent people belonged to it. Its popularity
has diminished recently.

It is also important to mention that the Germans control the port
of Puntarenas, the chief Pacific outlet of the country. While the Germans
are not so entrenched in the commercial life of the country as they are
in the state of Guatemala, they still control about one-fifth of the
coffee crop (the second most important commodity of the country).

There are a number of suspected Nasis on the United Fruit Company

payroll. The company is of the opinion that by means of its excellent
intelligence service the activities of these people can be kept innocuous,

292

2Division of Monetary
Research

2. The Italians in Costs Rica are about as numerous as the Germans
(less than a thousand) but are nowhere nearly as important. Most of the
Italians are small shopkeepers and exercise little influence. The Costa
Ricans have a tendency to look down on the Italians as lacking in military
ability.
There are only about 40 Japanese in Costa Rica and these do not

exercise any political influence.

Spanish fascian is also represented in Costa Rica in the form of
The Colegio de Los Angeles, a school for boys which is taught by Spanish
fascist priests.
3. British propaganda by means of generous subsidies has been much
more effective in influencing the Costa Rican press than the axis powers
have.

293
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 27, 1941

TO

Mr. White

FROM

Mr. Kamarck

Subject: Axis Influence in Honduras
(Based on information supplied by the Office of the Coordinator
of Commercial and Cultural Relations Between the American
Republics)
Summary

Axis influence in Honduras is very small. The only factor of
significance is the control by the Germans of the transportation and
commercial facilities of Honduras' only Pacific port, Amapala.
1. There are 450 Germans in Honduras. These do not possess any
dominant economic position aside from the control of the transportation
and commercial facilities of the port of Amapala. Amapala has considerable
importance because it is the only Pacific outlet for Honduras and, in
addition, also serves E1 Salvador through the town of La Union.
One of the two most important newspapers in the country, E1
Cronista, is mildly pro-German (the other important newspaper is controlled by United Fruit Company).
While the Germans had a Nasi organization, it was suppressed by
the government in 1939. Since then there have been few manifestations
of Nagi propaganda,

2. The 200 Italians and 2 Japanese in the country are of little
importance as far as the propagation of fascist ideology is concerned.
The Papal Nuncio who is pro-fascist wields a certain amount of

influence.

3. The Honduran government is strongly opposed to the European
and Japanese fascisms and only a few minor officials can be classed
as pro-axis.

/

294
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 27, 1941

TO

Mr. White

FROM

Mr. Kamarck

Subject: Axis Influence in Panama
(Based on information supplied by the Office of the Coordinator
of Commercial and Cultural Relations Between the American
Republics)

Summary

Axis influence in Panama is small. The present government
administration is extremely nationalistic and is reputed by some to
be semi-fascist.
1. Around 600 Germans live in Panama. There is no known Hazi
party organisation in the country. German commercial firms are known
to contribute for the purpose of spreading Nazi propaganda. Propaganda
distributed in Panama appears to originate from Guatemala.

2. There are 170 Italians and 250 Japanese living in the republic,
The two nationalities do not appear to be making any important attempts
to influence public opinion, though they may be active in espionage.
The French Vichy government has recently sent a military attache

to Panama. In all the years prior to this, that France was a military

power, she did not find such representation necessary.

3. The present administration of Dr. Arnulfo Arias has shown itself
to be violently nationalistic. The private secretary of the President,
Antonio Isaza, has the reputation of being pro-Nasi, It is reported that
the government will try to influence the press to curb attacks on the
axis powers. There are indications that the government while not
possessing completely fascist tendencies may be classed as semi-fascist.

295

Arisiah
Washington, B. C.
27th March 1941

Dear Cochisan,

I enclose a oopy of the letter from Sir Advant
Peanook which I mentioned to you ea the telephone today.
Years sincerely,

R.V. Playfair

Bochras

v. a. treasury

Washington, 2. e.

COFFEE

296

BRIENDS PURCHASING COMMISSION

15. Broad Street, New York.
March 26, 1942.

Dear Playfair.

I have year letter enclosing ene seat to
Mr. Sectures about property in the propesed Cumberiant Gap

National Historical Park.

If through Mr. Cochran w could - some further

information as to the English additional which owas " such

of the lead, I shall be gind to follow 18 - in Lesson, if

yes do not think 10 would be asking too such to request
this.
Years sincerely,
3. a. PRADOCK.

B. V. Payfair,
British Purchasing Conniscies
Williams Notel
Washington, D. O.

-

297
COPY

LONDON

Dated March 27, 1941

Rec'd 3:05 p.m.

Secretary of State,
Washington.

1208, March 27, 6 p.m.
CONFIDENTIAL.

British Treasury has supplied the Embassy with copies
of the two agreements signed on March 19 with General de
Gaulle and the Council of Defense of the French Empire
together with an exchange of letters between de Gaulle and

the Chancellor of the Exchequer by which half of the gold
production of French equatorial Africa is to be put at the
disposal of the British Government.
These documents which are confidential are being

forwarded by mail. The financial agreement apart from fixing
the rate of exchange at 176.625 francs to the pound and

including in the sterling area the French colonies under the
jurisdiction of the council (defined as comprising French
Equatorial Africa, and French Cameroons, French Oceania

and French Establishment in India) provides for machinery of

exchange and import controls in the territories concerned and
for sympathetic consideration by the British Treasury of
application by the council for foreign exchange required

temporarily for the efficient prosecution of the war.
The

298
- 2 - 1930
82

The secret agreement provides for the granting of
credits to General de Gaulle by the British Government and
for the procedure of submission of budgets and accounts
of expenditure by the former and allows him to re-lend sums
to colonies after agreement with the British Government.
The British official when handing these documents to
the Embassy stated that the agreements are designed largely

to supply the French territories concerned without the support
of which their present status has deprived them. The British
Government is taking considerable quantities of colonial
products the bulk of which are being stored locally with a
view to using them eventually in feeding post war Europe.

It was also emphasized that no profit is being made out of
these arrangements which are calculated to cost the British
Government a good deal more than any considerations being
received.

The British Treasury official also stated that Iceland and the Faroe Islands are being brought into the
sterling area, the Iceland agreement having already been

signed, and April 2 being the probable effective date for
both agreements, which are also designed to provide the

aupport of which the present status of these territories has
derived them.

Please inform Treasury.
WINANT.

299
PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Legation, Budapest, Hungary

DATE: March 27, 1941, 5 p.m.

NO.: 116
This morning I was asked by the Foreign Minister to
express to the Department his regrets that Hungarian funds

in the United States were frozen. The Minister told me that
when Ghika got to New York the latter was informed that the
United States would freeze Hungarian funds. However, the

Minister either could not or would not tell me who gave
that information to Ghika. The same information had been
telegraphed by the Havas agency, he said.

Many rumors have been current here, it is true, that
when the Lease-Lend Bill was passed the United States would

freeze Hungarian funds. Efforts had been made by the

Minister to be absolutely correct with the United States
Government in withdrawing funds. For that reason the
Charge d'Affaires in Washington had been instructed by him
to make advance explanation that Hungary might experience

difficulty in obtaining money for financing legations and
consulates in the United States, England, Canada and the
countries of South America, and he had been instructed to

explain to the Department that it was for that purpose
the funds were being withdrawn. The Minister said that
if the Charge had been advised by the Department not to

withdraw the funds, or if he had been told that funds for
the

300

-2the upkeep of Hungarian diplomatic needs would be released

in sufficient amount should the general funds be blocked,
Hungary would not have withdrawn the funds.

The Minister evidently feels that the freezing of
Hungarian funds was definitely a political act, and that
such action regarding Hungary was meant to be an example
to the Yugoslavs.
TRAVERS.

EA:LWW

301
TREASURY DEPARTMENT

FOR RE EASE, MORNING NEWSPAPERS,

Friday, March 28, 1941.

The Secretary of the Treasury, by this public
notice, invitea tenders for $100,000,000, or thereabouts, of
91-day Treasury bills, to be issued on a discount basis

under competitive biding. The bills of this series will
be dated April 2, 1941, and will mature July 2, 1941, when
the face amount will be payable without interest. They will
be issued in bearer form only, and in denominations of $1,000,
$5,000, $10,000, $100,000, $500,000, and $1,000,000 (maturity
value)

Tenders will be received at Federal Reserve Banks

and Branches uo to the closing hour, two o'clock p. m.,
Eastern Standard time, Monday, March 31, 1941. Tenders will
not be received at the Treasury Department, Washington. Each
tender must be for an even multiple of $1,000, and the price
offered must be expressed on the basis of 100, with not more

than three decimals, e. g., 99.925. Fractions may not be

used. It is urged that tenders be made on the printed forms
and forwarded in the special envelopes which will be supplied
by Federal Reserve Banks or Branches on application therefor.

Tenders will be received without deposit from
incorporated banks and trust companies and from responsible

and recognized dealere in investment securities. Tenders
from others must be accompanied by payment of 10 percent of

the face amount of Treasury bills applied for, unless the

24-26

302
2-

tenders are accompanied by an express guaranty of payment

by an incorporated bank or trust company.

Immediately after the closing hour, tenders will
be opened at the Federal Reserve Banks and Branches, following which public announcement will be made by the Secretary

of the Treasury of the amount and price range of accepted

bids. Those submitting tenders will be advised of the
accentance or rejection thereof. The Secretary of the
Treasury expressly reserves the right to accept or reject
any or all tenders, in whole or in part, and his Action in
any such respect shall be final. Payment of accepted tenders
at the prices offered must be made or comoleted at the
Federal Reserve Bank in cash or other immediately available
funds on April 2, 1941.
The income derived from Treasury bills, whether

interest or gain from the sale or other disposition of the
bills, shall not have any exemption, as such, and loss from

the sale or other disposition of Treasury bills shall not
have any special treatment, as such, under Federal tax Acts

now or hereafter enacted. The bills shall be subject to
estate, inheritance, gift, or other excise taxes, whether
Federal or State, but shall be exempt from all taxation now
or hereafter imposed on the principal or interest thereof by
any State, or any of the possessions of the United States, or

303
-3-

by any local taxing authority. For purposes of taxation the
amount of discount at which Treasury bills are originally
sold by the United States shall be considered to be interest.
Treasury Department Circular No. 418, as amended,

and this notice, prescribe the terms of the Treasury bille
and govern the conditions of their issue. Copies of the
circular may be obtained from any Federal Reserve Bank or
Branch.

-000-

304
TREASURY DEPARTMENT

Community

Mins

INTER OFFICE COMMUNICATION

For

DATE March 28, 1941
Secretary Morgenthau

TO

FROM

CONFIDENTIAL

Mr. Cochran

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

£69,000

Purchased from commercial concerns £17,000

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

banks were as follows:

Sold to commercial concerns

£1,000

Purchased from commercial concerns -0The Cuban peso touched a new current high of 3-5/16% discount this morning.
During the afternoon, however, it developed a weaker tendency and the closing rate
ras 3-7/8%

In New York, the closing rates for the foreign currencies listed below were

follows:

Canadian dollar
Swiss franc (commercial)

Swedish krona
Reichsmark
Lira

15-1/8% discount
.2322

.2384-1/2

Argentine peso (free)

Brazilian milreis (free)
Mexican peso

.4005
.0505
.2318
.0505
.2066

In Shanghai, the yuan in terms of our currency was quoted at 5-11/324. up
/164. Sterling was 1/24 higher at 3.93.
We sold $1,000,000 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 spot and forward silver prices were unchanged at 23-1/24 and

3-7/16a, respectively. The U. S. equivalents were 42.67 and 42.56

Handy and Harman's settlement price for foreign silver was unchanged at 34-3/44.
Treasury's purchase price for foreign silver was also unchanged at 35
We made no purchases of silver today.

pm.p.

305/or Miss Chauncos

March 28, 1941

CORFIDENTIAL

Dear Mr. Knoke:

Permit - to acknowledge, on behalf of the
Secretary, the receipt of your letter of March 27,

1941. with which you enclosed your compilation for
the week ended March 19. 1941. showing dollar diebursements out of the British Repire and French accounts at the Federal Reserve Bank of New York and
the means by which these expenditures were financed.

Faithfully yours,

H. Morie Geohrai

Technical Assistant to the Secretary

L. W. Knoke, Sequire,
Vice President,
Federal Reserve Bank of New York,
New York, New York.

HMG: lap~ 3/23/41

306

FEDERAL RESERVE BANK
OF NEW YORK

March 27, 1941.

CONFIDENTIAL

Dear Mr. Secretary: Attention: Mr. H. Morle Cochran
I am enclosing herewith our compilation for the
week ended March 19, 1941, showing dollar disbursements

out of the British Empire and French accounts at this bank
and the means by which these expenditures were financed.

Faithfully yours,

L. W. Knoke,

Vice President.

Honorable Henry Morgenthau, Jr.,
Secretary of the Treasury,
Washington, D. C.
Enclosure

SB W 8 12

ANALYSIS OF BRITISH AND FRENCH ACCOUNTS

(In Millions of Dollars

DEBITS
Total
Debits

PERIOD

Cov't
Expendi-

tures(a)

BANK

BANK OF ENGLAND (BRITISH GOVERNMENT)

Other

Debits

Total
Credits

Securities Other
Gold

Official) (b)

OF

DEBITS

CREDITS
Proceeds of
Sales of

Credita(a)

Strictly

Week Ended March 19, 1941.

Net Inor.
(+) or
Dear. (-)
in Balance

Total
Debits

Confidential

FRANCE

CREDITS
Proceeds

Gov't
Expendi-

Other

tures (d)

Debits

6.0

13.4

Total
Credits

of Gold

Other

Sales

Credits

Net Inor.
(+) or
Deer. (-)

in Balance

1939

Nov. 30 Jan.

3

100.9
182.8

8.7

89.0

75.2

50.6

54.8

16.8

38.0

43.4

20.6

124.2
115.5
113.4
100.9
283.2
249.7

15.4

108.8

14.5
26.1
23.6
145.3
156.7
180.2
605.6

101.0

108.3
94.0

56.7
60.9

14.0

46.8

20.0

19.6

77.3
137.9
93.0

86.4
126.2
319.3
225.0

93.2

12.0
3.0

21.0
15.0

* 36.1

567(0)

294.8

2.0
1.0

24.7

80.9

10.8
26.4
420.1
31.4
32.0

+ 1.8
36.6

90.7

106.7
191.7

5.8

97.7

8.9

3.2

57.8

22.4
-

-

-

1940

Jon. 4 - 31

Feb. 1 28

3

1

Feb. 29 Apr.
Apr. 4 - May

May 2 - 29

Lay 30 - July 3
July 5-31
Aug. 1 28
First year of war
Aug. 29 Oct.
Oct. 3 - 30
Oct. 31 - Nov. 27

261.1

Nov. 28 - Dec. 31

March 5
12

19

86.8

28.1

22.8

11.4

61.5

31.5

30.0

72.7
99.6

32.8
35.9

39.9
63.7

27.0

84.8

29.4

+ 25.3

101.4

57.0

55.4
44.4
29.4

51.6

15.9

19.1

21.5

828.2

1,356.1

308.9

167.8

28.9

201.1

39.9

234.6

206.8

27.8
1356.7

198.5
259.5
198.0

271.5
160.5
210.0
111.4

26.0

31.5
60.6

2,793.1

2,109.5

108.0

575.6

101.4

176.2
26.6

26.0

48.8

4.0

13.9
6.3

164.6

137.8

26.8

40.0
56.7

44.6
45.5

27.0
49.0

13.0
1.7

44.5
50.1

41.6

3.0

95.4

37.1

8.4

32.3

Average Weekly Expenditures Since Outbreak of War
$19.6 million
France (through June 19)
England (through June 19)

England (since June 19)

27.6 million
54.6 million

26.6
24.8
76.8

52.0
6.0
6.0
18.0

19.0

12.0
14.0

55.9
71.5
105.0
78.7

24.6

22.5

72.5

KEEK ENDED:

Fab. 26

267.4

109.2

78.6

1,187.6

We period through Dec.

Jan. - Feb.

212.2

58.7

88.6

- 85.9

244.3

Jan.

Feb. 27 - Apr.

301.3

82.9

+ 35.3

48.0

316.8
196.7
241.0

1,793.2
2

87.3

-

-

35.0

138.8

6.6

18.3(f)

+ 33.7

. 35.0

- 7.9
18.5
10.8
62.5
6.36.2

-13.2

105.4

127.3(e)
5.3
0.5

1.0
8.4

866.3

416.6

449.7

8.6

4.4

0.5
0.8
2.1

0.3

4.2
0.2

0.1

0.7

878.3

421.4

7.3
8.9

145.4
345.1(e)
3.2
10.9
1095.3
1.3

2.1

0.5
0.7
0.6

456.9

1,098.4

0.2

0.5
0.2

1.7

0.2

+4.5
-6.6
+50.8

61.8

-

-

- 12.4

55.1

41.2
27.8

93.9

15.3

+ 22.4

50.1

5.8

54.8

16.7
29.6
18.0
19.2

75.4
60.7
126.2
335.6
3.0

10.4
900.2
-

-

-

900.2

0.1

-

Transfers from British Purchasing Commission to
Bank of Canada for French Account
million
3 6.0
Week ended March 19
million
$150.9
Cumulation from July 6

- 5.6
- 1.2
. 5.4
6.1

+ 44.0
+188.4

9.5(e

- 4.1

0.2

0.5

+ 2.0

195.1

+229.0

1.3

7.3

0.5
0.7
0.6
198.2

- 0.1
- 1.5
+220.1

UND

0.2

-

-

-

* 4.3

-

-

0.1

- 8.1

11.3

11.3
76.2

-

1

19.4

185.4

3.6

-

Sept.28 - Nov.

Nov. 2 29

+113.5

207.8
142.0
105.8

94.3

)

Aug. 31 - Sept. 27

0.3

-

-

-

-

+0.2

0.3

-

(See footnotes on reverse side)

(a)

(b)

Includes payments for account of British Purchasing Commission, British Air Ministry, British Supply Board, Ministry of
Supply Timber Control, and Ministry of Shipping.
Estimated figures based on transfers from the New York Agency of the Bank of Montreal, which apparently represent the
proceeds
of offioial.British sales of American those direct

to the official selling, substantial liquidationofsecurities,
including
effected
through
negotiation.
In addition
securities for
private British
account
occurred,
particularly
during the

early months of the war, although the receipt of the proceeds at this Bank cannot be identified with any accuracy. According

to data supplied by the British Treasury and released by Secretary Morgenthau, total official and private British liquidation

of our securities through December 1940 amounted to $334 million.

(e) Includes about $85 million received during October from he accounts of British authorized banks with New York banks, presumably

refleeting the requisitioning of private dollar balances. other large transfers from such accounts during more recent months
apparently represent the acquisition of proceeds of exports from the sterling area and other currently accruing dollar receipts.

(d) Includes payments for account of French Air Commission and French Purchasing Commission.

(e) Adjusted to eliminate the effect of $20 million paid out on June 26 and returned the following day.
(f) Includes about $10.5 million transferred from accounts of British authorized banks with New York banks.

37

2013

72*2
JOHNS

ere

(In Millions of Dollars)

DEBITS

Transfers

Proceeds

to

Total
Debits

Official
British

Other

Total

of

Debits

Credits

Gold

A/C

PERIOD
1939

Aug. 31 Sept. 27
Sept. 28 - Nov.

1

Nov. 2 29

Nov. 30 Jan.

Transfers

Transfers from Official
British A/C
For Own

Sales

A/C

For French

16.9

21.8

15.1

0.8

-

0.3

16.7

7.3

2.1

-

9.9

0.7

9.3
9.2

14.4

13.3

30.0

22.8

13.3

23.5
23.1
42.3
23.2
37.9

25.7
17.0
29.5
42.9
50.2
72.5
117.6

21.1
16.1

-

-

37.9
44.1

3

July 4 - 31
Aug. 1 - 28
First year of war
Aug. 29 Oct.

-

18.7

-

44.3
26.7
35.2

Oct. 3 30

Oct. 31 Nov. 27
Nov. 28 - Dec. 31

48.0

ar period through

477.2

Jan. 2 29

28.2
18.7
44.3
26.7

-

-

35.2

-

48.0
460.6

-

16.6

33.7

-

31.1

306.4

16.6

33.7

Jan. 30 Feb. 26

Feb. 27 Apr.

44.1

-

28.2
323.0
2

15.0

31.1

-

-

-

24.8
50.0
72.2
96.3
53.9

15.0

412.7

20.9

-

-

-

7.3

7.1

1.1

4.5

6.5

- 7.2

2.5

4.6

+ 2.2
12.8

5.2
3.3
3.0

4.7

2.3

2.1
0.2

19.2
19.5
38.7

32.4
0.2

Official Other
British Debits

Total
Credits

-

-

-

-

-

12.3

1.2

2.3

54.9
+181.7

6.8
31.2

5.8

5.8

0.3

4.9

3.3

0.1

3.2
2.7
2.3

2.4

3.0
2.2
1.6
1.8
1.7

0.4

0.2
-

4.6
3.0
3.9

2.5

2.2
2.0

0.2
0.9

0.3
+1.4

4.4

1.5

0.8

3.8

5.0
36.1

3.4
30.0

1.6

8.0

6.7

1.3

+4.9
-0.7

7.9

6.5

1.4

-2.2

3.6
6.8

2.1

4.8

1.5
2.0

+0.5
+2.0

27.3
6.2
2.6

16.9

15.0

2.0

0.2

4.8

14.3

6.8

3.2

6.8

5.0

1.7

3.3

3.2

0.4

4.9
5.9

1.2
1.8

1.2
1.0
2.0
0.6

0.2

0.8

14.5

-0.9
0.8

4.2

57.9

0.6

0.2

0.6

5.0

12.6

-

20.9

34.4

-1.9

4.6

+230.2

16.7

-

1.9

0.3

2.6

41.0

534.8

14.3

-

3.3

5.9

13.7

14.0
49.2
42.5

7.5

-

1.9

1.0

110.7

28.6
69.6
60.6
707.4
33.9
24.3

27.3

-

-

2.3

0.3
3.7
4.4

16.4

-

-

2.5

0.3

in Balance

-

1.9

-

Net Incr.
(+) or
Credits Deer. (-)

Other

-

8.7
10.1
3.1
4.8

43.9

Gold

1.9

-

28.4
89.4

of

Sales

A/C

4.3

0.2
0.3

-

-

Debits

5.9

- 6.1

Proceeds

to

Total

2.5
4.8
43.4
4.8

62.4
6.8

50.1

6.1

12.3

3.6
0.4

-1.8

+4.5

5.1

1.7

+2.0

0.6

2.6

-1.8

2

WEEK ENDED:
7.9

Feb. 26
12

13.6
8.5

19

8.2

March

73.6
504.7

29.3

Credits Deen (-)

0.9
0.2
3.1

-

-

1

-

-

-

-

3

-

Apr. 4 May
May 2 - 29
May 30 July

23.1
42.3
38.2

-

-

Feb. 29 Apr.

23.5

Net Inor.
(+) or
in Balance

1940

Jan. 4 31
Feb. 1 28

Other

A/C

0.6

3.0

CREDITS

DEBIT S

17.5
9.6
30.0

3

COMMONWEALTH BANK OF AUSTRALIA

CANADA

CREDITS

+

OF

-

BANK

Confidential

Week Ended March 19, 1941.

ANALYSIS OF CANADIAN AND AUSTRALIAN ACCOUNTS

7.9

-

3.0

2.6

4.3
2.6
9.2

13.6

7.7

-

8.5

-

8.2

14.4
15.7

-

-

-

2.3

1.1

10.1

1.7

6.0

0.5

+ 5.9

2.0

7.5

0.6

+

6.6
0.6
0.1

6.4
0.2

0.2

-1.0

0.2

+.4.8

0.4
0.1

-1.4

-0.5

Weekly Average of Total Debits Since Outbreak million
of War
Through

March 19

7.1

308

309

PLAIN

LS

LONDON

Dated March 28, 1941

Rec'd 1:50 p.m.

Secretary of State,
Washington.

1225, Twenty-sight.
FOR TREASURY.

Since the first press reaction on the Viscose deal
reported in the Embassy's 1052 of March 18, numerous
further comments have appeared along the same lines,

SOME of which however are less philosophical in tone.

There is no doubt that the city is finding it difficult
to resign itself to the prospect of the sale of bulk of
British direct investments in the United States which are
regarded as of key importance in Britain's trade position.
In two CRSES press commentators have noted that the Vis-

COSE sale doubtless played an important part politically
as a gesture at a psychological moment when the appropria-

tion bill for $7,000 million was under debate. For EXample, in the EVENING STANDARD of March 27, the Londoner's

Diary included a chatty reference to Sir Edward Peacock's

activities stating that he disappeared on arrival in NEW
York and that when Congress was being asked to approve

the appropriation the question went around "Where is
Peacock?

310

-3- 1225, Twenty-sight from London.

Peacock? Why should WE foot the bill if England won't
spend her dollars?" The dinrist goes on to say that the
LEASE Lend Bill was signed, the Viscose deal was announced

and two days later the appropriation was passed.
The WEEKLY TIME AND TIDE finance Editor makes the

following comment in the issue of March 29: "A gesture
was wanted and something had to be done quickly ... the
price obtained may not have been the right price and there
SEEMS no adequate reason for the ten percent profit to be
made by the American interests who are to re-sell the

shares to the American public I hope Americans will
realize that all aid to Britain is only being given at a
price and it is a price which will do America no good in

the long run. It will accentuate the dollar famine later
on. A 8 the NEW York HERALD TRIBUNE said, in commenting

on the Viscose deal 'surely it is more than a little
short-sighted to destroy Britain's Economic health while

giving all-out support to her battle for democracy. That
sentiment is WELCOME but WE may not EXPRESS it OVER here.

President ROOSEVELT may be willing to 'abolish the pound

and dollar sign' in the Anglo-American war bill but it
looks as if Wall Street is out to abolish the pound as
the price of American help."
The FINANCIAL NEWS seized upon the publication of
Mr. Harold

311

-3- 1225, Twenty-sight from London.

Mr. Harold Smith's figures which it analyzed in an editorial entitled "Bang goes Viscose" and concluded that if
Canada has available dollar assets it would be highly
desirable that the transfer from the remainder of the
Empire should take the form not of gold but of a temporary hypothecation of United Kingdom direct investments
which could thus be retained within the Empire for possible post-war re-purchase. Canada's gold reserve as
well as Dutch gold in the United States WETE also mentioned in this Editorial as assets which it would be more

desirable to liquidate thrn Britnin's direct investments.
The subsequent speech by the Canndian Finance Minister has EVOKED a further editorial in the FINANCIAL NEWS

of March 27 referring to Canada's helpful attitude in
war finance problems which is concluded as follows:
"Owing to the SEVERE depletion of our own Exchange resources a point may be reached where it may be necessary

to ask Canada not only to accept sterling in payment for
our own deficit but actually to supply the Empire with
dollars with which to pay the United States. The generous and loyal spirit which permeates Mr. Ilseley's speech
gives little doubt that if and when the time COMES Cannda

will gladly make this further sacrifice."
WINANT
CSB

311

-3- 1225, Twenty-sight from London.

Mr. Harold Smith's figures which it analyzed in an cditorial entitled "Bang goes Viscose" and concluded that if
Canada has available dollar assets it would be highly
desirable that the transfer from the remainder of the
Empire should take the form not of gold but of a temporary hypothecation of United Kingdom direct investments
which could thus be retained within the Empire for possible post-war re-purchase. Canada's gold reserve as
well as Dutch gold in the United States WERE also men-

tioned in this editorial as assets which it would be more
desirable to liquidate than Britain's direct investments.
The subsequent speech by the Canndian Finance Minister hns EVOKED a further Editorial in the FINANCIAL NEWS

of March 27 referring to Canada's helpful attitude in
war finance problems which is concluded as follows:
"Owing to the SEVERE depletion of our own Exchange resources a point may be reached where it may be necessary

to ask Canada not only to accept sterling in payment for

our own deficit but actually to supply the Empire with
dollars with which to pay the United States. The generous and loyal spirit which permeates Mr. Ilseley's speech
gives little doubt that if and when the time COMES Cannda

will gladly make this further sacrifice."
WINANT
CSB

312
TREASURY DEPARTMENT
WASHINGTON

March 28, 1941.

Dear Mr. Morgenthau:

I have your letter of the eighteenth advising me of my
appointment as an Assistant to the Secretary of the Treasury.

You have certainly done me a great honor by this appointment.
I most certainly did not come to Washington expecting such
magnanimous consideration, and I fully realize my lack of

cualification, but I promise to do my very best.

With respect to the matter of compensation, I beg to advise

that I will try to handle this in such a way that I will not be

very expensive to the Treasury, but of course there are certain
expenses that I will be put to, principally the expense of going
back and forth to South Carolina each weekend. It will be
necessary for me to do this in order to give some reasonable
supervision to my duties there.
I was in Washington two days last week and then it required

the better part of three days to make the trip to Louisville.

I came back to Washington Monday morning and have been here since.

I am trying as best I can to find my way around and in some
measure to fit into the organization and program. It will make
me very happy if some day I can have the feeling that maybe I
have been of at least a little help to you in the great work
which you are doing and the wonderful service that you are
rendering the nation and, as a matter of fact, to the entire
world.

With my best regards, I am

B.

Sincerely yours,

Honorable Henry Morgenthau, Jr.

Secretary of the Treasury

Copy to mr. Graves 0/29/41

313

March 28, 1941
Mr. Young

Mr. Mullin and Mr. Kaufman

At a meeting in Mr. Foley's office, with Mr. Foley,
Mr. O'Connell, Mr. Bernard, Mr. Kades, Mr. Mullin, and
Mr. Kaufman, it was decided that the Procurement Division

may accept the delegation of the Secretary of War to act

as agent of the War Department. In that capacity, the Procurement Division may enter into contracts on a negotiated
basis.

Mr. Foley has decided that it will be best to secure
further legislation which will suspend the operation of
Section 3709 of the Revised Statutes in regard to contracts
entered into under the Lend-Lease program and allow those

contracts to be made on a negotiated basis. It is understood that steps will immediately be taken to secure the
necessary legislation.

FAK:aja

TREASURY

8523

314
GRAY

EH

Madrid

Dated March 28, 1941

Rec'd 5:46 p.m.

Secretary of State,
Washington.

252, March 28. 7 p.m.
My 100, February 9, noon.
Have now been Enformed by a reliable source that the
Spanish Government has received and is studying a proposal
submitted by the Argentine Ambassador under which Argentina

would grant a ten year credit of approximately 160,000,000
Argentine pesos to COVER the purchase of wheat, corn, cotton,

linseed, meats, hides and other Argentine products which
apparently would Eventually be compensated, at least in

part, by supplies of specified Spanish products; that no
definite decision will be reached on this proposal until

after the Easter holiday. As soon as official confirmation
and further details can be obtained, the Department will
10

be informed by cable. TECHNIC
WEDDELL
EMB

315
EH

GRAY

Shanghai via N. R.
Dated March 28, 1941

Rec'd 5:25 p.m.

Secretary of State,
Washington.

359, March 28, 6 p.m.
Reference my 355, March 28.

Chinese financial circles, concerned over rising

value of military scrip, express satisfaction over the
statement of the Jaranese military authorities warning

against speculation in scrip. These circles interpret
statement to mean Japanese authorities do not desire

an artificially high value of scrip, wishing to avoid;
firstly, resulting high prices of Japanese imported
goods and Chinese export goods in F.A.P.I. in Central
China: secondly, the bad psychological reaction should

scrip fall sharply from unduly high speculative values.
INFORM COMMERCE.

Sent to the Department. Repeated to Chungking,

Peiping. Code text by air mail to Tokyo.
LOCKHART

EMB

Copy:bj

316
RESTRICTED

M.I.D., W.D.

0-2/2657-220
No. 351

March 28, 1941
12:00 M.
SITUATION REPORT

I.

Western Theater of War.

Air: German. Minor activity over England where weather
was unfavorable. Further attacks on shipping reported.

British. Apparently normal operations with main
effort on Cologne and Dusseldorf. Dunkirk, Calais and Brest also
were raided.

II.

Balkan Theater of War.

Ground: Bulgaria. It is probable that German troops are
being moved to the Yugoslav border.

Yugoslavia. According to press reports Yugoslavia
has proclaimed her full independence. Although understood to have
been demanded by Germany, a definite statement by the new Government

as to its attitude towards the Tri-power Pact has not yet been issued.
Full mobilization is reported in progress.

Albania. Artillery activity reported.
Air: No reports of activity.
III. Mediterranean and African Theaters of War.
Ground: Eritrea. Cheren was occupied by the British
March 27. The way is now open to the capital, Asmara, 45 miles

to the southeast, and to the last and largest port in the territory,

Massawa. The Italians have made a stout fight at Cheren since about
the 4th of February.

Abyssinia (Ethiopia). Harrar, second largest
city in Ethiopia and only about 25 miles from the Addis Ababa railroad, has been captured by the British. Gambela in west central
Ethiopia has fallen to British forces.
Libya. Axis mechanized units which occupied
El Agheila on March 24 are reported to have advanced 18 miles to
the east and then turned southeast. An Axis mechanized column

is reported to be operating in the vicinity of Brach which is
about 375 miles southeast of Tripoli. Note, G-2: This latter
RESTRICTED

-1-

317
RESTRICTED

movement may be directed at Free French forces which were reported

to have captured Hurzuch and El Gatrun, south of Brach, the latter

part of January.

Air: British. No reports available but normal supporting

operations in East Africa are assumed.

Note: This military situation report is issued by the Military Intelligence Division, General Staff. In view of the occasional classified in- as

clusion of political information and of opinion it is

Restricted.

RESTRICTED

-2-

318

CONFIDENTIAL
Pasaphrase of Code Indiagnos
Received as the West Department

at 15:12, March 18, 1941.

Delgrade, filed March 28, 1942.

"In gratitude for having lived a day like this, I shall be
gind to die tenassor," is the way Yeguelav Away officers say they feel
today. The coup d'etat of the army has been perfectly executed. The
pleasing as well as the execution are largely due to the younger officers.
The state of affairs here has been completely altered. The new minister

of var, Mr. Bageljabilie, is a first class soldier with plenty of vigor.
General Simovich has all the qualities of natural Lendership, and has a
strongly pro-American stitute. Pealch and Koeich have been arrested.
FORTIER

Distribution:
Secretary of War
State Department

Secretary of Treasury
Assb. Secretary of Mar

Chief of Staff

Var Plans Division

office of Naval Intelligence

Air Gorge

CONFIDENTIAL

CONFIDENTIAL

319

of Code Soliegres
Received at the War Department

at 22:02, March 28, 1961.

Befin, filed 12:20, March 28, 1941.
The Bulgare have 300 bombers and fighters in the air force

but not many of these are up to date. There are also 500 training

planes. This makes a 600 total. Mobilisation at present totals
400,000 to 500,000 troops. The Bulgers are receiving German encourage-

ment to earry out more extensive mobilisation and are acting on it. There
is now reason to believe that the Common are moving troops to the
vestern boundary. There is a shortage of feed here. German denands

and extravagances have forced prices to rise.
JADWIN

Distributions
Secretary of Mar
State Department

Secretary of Treasury
Asst. Secretary of Mar
Chief of Staff
War Please Division

office of Neval Intelligence
Air Garge

CONFIDENTIAL

320

CONFIDENTIAL
Pasaglasse of Code Ballegne
Received as the Was Department

at 9:03, March 20, 1941.

London, filed March as, 2042.
RETRACE

1. Britter Salisate of the Percent Strength and Disposition of
the Germen Air Tores is made Ensteam Theaters.
All
Treaters

All types

Long Bango Seabore

Fighters

Tripolt

so

age

as

-

10

10

200

-

-

80

120

12

--

-

-

10

170

as

20

80

50

92

--

--

80

12

so

Assay Cooperation

Stells

20

494

Dive Bumbers

Italy

Shates

2. Other changes in the distribution of the - Air Force are
as follows to the 80 German dive besture stationed in Balgeria have
recently been added be additional Give beature that were transfessed from

Research (all based in the continuators part of Bulgaria); is enter to
provide fighter plano essorts for Italian convage saving to Brigali from
Steily, all German heavy fighter please that were operationally reviewable

is North Africa have bose transferred to Sicily.
SEASION

Distributions
Secretary of Mar
State Department

Secretary of Treasury
Aest. Sessotory of We

Ohiof of Staff

Bar Please Division

Office of Naval Intelligence
Ats George

as

CONFIDENTIAL

CONFIDENTIAL

321

or Code

Received as the - as 9:05, March so, 1941.

London, filled March 16, 1942.

1. British Ats Activity OVER the

s. Englight of March ay. Auto vessals along the essate of
Trease, Belgium, and Hallent and in the visinity of the Channel Islanda ware
tangote of British bombous. Observation of complete resolts was impossible

is spite of the fact that tangete were closely visible. It is I becomes,
that a 6,000-tea coago bass off the Dates seast as I and another small

a beat off the Chemical Intents were -

b. Right of March 26-27. Bristen planes happed phlets - Gasoal - Finching. No other please was active during
this night.

2. Service Air Assisting - Retire
&. Right of March ST-00. Basing state night as - please were

platted - England.
Day of March 27. Leas - please attached tangote in Barfall,

Buffolk, - I the Shanne Natural, Seath Males, ani Notemonth. A total of 100 Game please states defensive patrets along the
const of Belgian, the Done Struite - off the Breads const at Breat. the

offensive - - sate w - fighter please our Mark. Shirty -

please were in - - assessment shipping in the
Bristel Manual, the Shouse Saturay eat the Hagitah Chessel.

3. MEMO I
a. Restatch - as reports.

CONFIDENTIAL

CONFIDENTIAL

322

2. German, day of March 27 - name abot down, but one

110 we damaged by British fighter please.

4. Revel Air Force Activities in Middle Bentern Theaters.
In Albania please of the Regul Air Force supported Greek load

forces. In Sthippin British please supported leas troops in the capture of

Naror. In Eritres British please assisted is bringing about the fall of
Keren.

5. The Deputy Chief of the Importal General Staff is very much
monuraged by the everthrow of the Axis-inslines Yugoalav government. The

Tugoslav army, according to most recent authoritative estimates, is well

organised and is now composed of about 800,000 officers and - It is
thought that at loast 14 days will be required for the Gomusas to realine

their foress in Bulgeria If a large seals offensive is to be mas on Yageslavia. The most pressing noed of the Yugoslav government is for arms for

its sivilian velanteers as well as for its regular army.
6. The now organization of the Yagoalav government is as follows:
The Prime Minister is General Sistevitah, communiting officer of the Yagoalav

Air Force, who is believed to have the support of both the civilian popula-

tion and the any and who is considered to be a well qualified military by the British Year Office. The Military Governor of Selgrade is General
Stefenovie. The Minister of War is General Iligh.
7. Reval and Shizzias.
as March 26 a faree of Games bumbore carried out as attack on
a British marchant CORVER southeast of the Island of Crete which resulted

in the staking of three small onerge beats. on the same day a Britten naval
-2-

CONFIDENTIAL

CONFIDENTIAL
- and the Brittah ordinar - in Date Day on State
suffered same d from

Distributions
Secretary of Mar
State

Secretary Department of Treasury

Aust. Secretary of War

Shief of Staff

Mar Please Division

Office of Naval Insulligence

Air Garge
6-3

CONFIDENTIAL

323

324
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
HING

For

DATE March 29, 1941

Secretary Morgenthau

CONFIDENTIAL

Mr. Cochran

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

& 9,000
£21,000

Open market sterling was quoted at 4.03-1/2. Transactions of the reporting

banks were as follows:

Sold to commercial concerns
Purchased from commercial concerns

E1,000
-0-

In New York, the closing rates for the foreign currencies listed below were

as follows:

Canadian dollar
Swiss franc (commercial)

Swediah krona
Reichemark

Mexican peso

.4005
.0505
.2320
.0505
.2066

Cuban peso

3-13/16% discount

Lira

Argentine peso (free)

Brazilian milreis (free)

at 3.93.

15-1/8% discount
.2322-1/2
.2384-1/2

In Shanghai, the yuan was unchanged at 5-11/324. Sterling was also unchanged
We purchased $350,000 in gold from the earmarked account of the Central Bank

of Chile.

No new gold engagements were reported.

AMP.

Delivered to Treas. by Mr. Nicholson

325

Shanghai

March 29, 1941.

Information received from French Intelligence Hongkong to effect that
consul for Salvador in Tokyo in 1936 received Yen 100,000 for Japanese
propaganda work in Salvador and other Central American countries and that

this consul is still in Japan and has dispensed additional Japanese
suns for same purposes.

Trew 326
CONFIDENTIAL

CONFIDENTIAL
PARAPHRASE

A telegram (no. 362) of March 29, 1941 from the
American Consul General at Shanghai reads substantially
as follows:
The action taken by the Japanese concerning specu-

lation in military scrip is considered by Chinese
bankers in Shanghai as indicating that paradoxically
the Japanese do not wish to bring on sharp depreciation

of the F.A.P.I. immediately in central China and that
the value of the F.A.P.I. in their economic aims is
recognized by Japanese. The development is therefore
looked upon by the Chinese as advantageous to Chinese

currency. Some of the Chinese are of the opinion that
this action practically assures that the Chinese Government's banks at Shanghai will for the time being at least
continue to function. While admonishing speculators,
the statement made by the Japanese attributes public

spiritedness or unselfishness to the Chinese for their
showing of confidence in the military yen. Nevertheless,
it must have been fully realized when the statement was

prepared, that the fact that the scrip had gradually increased in value since last summer evidenced Chinese

hedging on the chance that finally F.A.P.I. would be
eliminated

327
CONFIDENTIAL
-2-

eliminated from Shanghai and in general from central

China. It must have been realized also that the sharp
advance during the past few days in the value of the

scrip resulted from panic--the public being fearful
lest Chinese Government banks would be (?) and exchange

support for F.A.P.I. taken away from Shanghai following
the terrorism which occurred between March 21 and 24.

There are indications that on March 31 the Farmers Bank

of China and the Central Bank of China will reopen.
These banks have been closed since the March 24 bombings.

Copy for Mrs. Klots

328

March 29, 1941

KENDRANDUM

To:

Mr. Lauchlin Currie

From:

Mr. Philip Young

I am sending you 200 copies of Form 1, together with 400

copies of the continuation sheet for Form 1 which is used for
additional information purposes.
I an also sending a few copies of Form 2 (PMR) which is
used only for lond-lease countries which wish to place orders
in the United States and pay for them with their own money.
The purpose of Form 2 is to control the allocation of produc-

tion capacity, and, until this form is approved, the foreign
purchaser is not at liberty to sign a contract.

Form 1 is used both for requisitions which are paid for
from United States appropriations and for requisitions where
there is a direct cash reimbursement to the United States
treasury. (See Item 1.)
Ten copies of each Form 1 are filled out by the British,
signed and transmitted to my office for recording, classification, and routing to the Departments of the United States
Government which will be interested in the particular items
listed and which may release the items from surplus decks,
divert them from current orders, or place new orders for production. Ny office represents the control point where individual
case histories with respect to the handling of those items will
be built E and become a part of the permanent lend-lease record.
Those forms have been designed to fit all countries and all
types of purchases, and it would seen to me desirable that a
single form be used for all countries operating under the lend-

lease act if it is possible to do so. If you wish any additional
information or explanation with respect to this procedure, please
do not hesitate to call on no.
(Initialed) P.Y.
PY:bj

Copy for the Secretary

329

March 29, 1941

MEMORANDOM

To:

General J. H. Burns

From:

Philip Young

Re: Operations of the Supply Division of
the Office of Lend-Lease Control.

As you are already avere, my office has had drewn up and

printed a Form 1 entitled Requisition for Defense Articles

(Under the Act of March 11, 1941)". and Form 2 entitled Purchase Negotiation Report (Request for Clearance on Direct Pur-

chase)". These forms have been examined and approved informally

by representatives of the treasury, Burean of the Budget, Yar
Department, Havy Department, Office of Production Management,

and the British Supply Douncil in North America.

Copies of the forms have been distributed to the British
purchasing missions, and 18 is expected that they will start to

flow to the United States Government beginning today, March 29th.
The procedure as is has been currently established is as follows:

all copies of Form 1 will be filled out by the interested British

purchasing missions, signed by duly authorised representatives of

the British Government, and filed with my office for distribution

to the agency of the United States Government which is involved.
These forms may be reuted to more than one agency if the particu-

lar item or items overlap.

After these requisitions are processed through the various
departments, copies of the basic memoranda and directives issued
within the department will be sent to the Supply Division for
filing and control purposes. Each Form 1 forms the basic document for a case history of a particular item which is gradually

built up after the requisition is filled out and presunably

closed at the point where the actual goods are turned over and
receipted
for by an authorised representative of the British
Government.

330
a-

Form 1 will be used both for orders placed by the U. s.
Government and paid for from U. a. appropriations, and for orders
placed by the U. s. Government which will be covered by direct
cash reimbursement to the Treasury.

Form 2 will be used for direct purchase requisitions and will
be routed by my office to ONP which, before approving or disapprov-

ing an allocation of production capacity. will coordinate with the

Var and Navy Departments. Form a is the counterpart of the present
Preliminary Negotiation Report (PMR) and is used only in those
instances where a country in the lend-lease area wishes to place

an order for goods and pay for them itself. A filing and classi-

fication system, card control system, and follow-up system have
been established and are ready to operate.

In addition to the foregoing. the Supply Division has been
working closely with representatives of the Budget and the Treasury
on accounting records and reports as well as with the Statistical
Division in establishing the types of statistical controls and susmaries that will be necessary.
Beginning next Monday my office will have seven persons design
nated to handle Forms 1 and a together with the files and controls.
Arrangements have been made for assistance on this project from the
Army, the Navy, and the Procurement Division of the Treasury. The
British have been asked to designate those persons officially
authorised to sign requisitions on behalf of His Majesty's Government. Formal notification of such designees will be furnished to

the U. S. Government. Similarly, the British are investigating a

method whereby representatives of the British Government will be

designated at certain shipping points to receive and receipt for

goods transferred by the U. S. Government.

(Initialed) P.T.

PY:bj

STATE

DEPARTMENT OF STATE
WASHINGTON

March 29. 1941

reply refer to

My dear Mr. Secretary:

I have received your letter of March 20, 1941,

referring to your letter to the President dated March 12,
1941, in which you recommended that all foreign countries

outside the lend-lease area desiring to purchase military
supplies in this country submit their needs to the
Secretary of State.

In this connection, and in accordance with your
understanding that Mr. Philio Young, the Treasury member

of the President's Liaison Committee, has discussed this
problem with Mr. Acheson, Assistant Secretary of State,

in order that the transition with respect to both new
and pending purchases by the foreign countries concerned

may be consummated with as little difficulty as possible,
you state that you have instructed Mr. Young to accept
no new business from such countries beginning March 20.
The

The Honorable

Henry Morgenthau, Jr.,

Secretary of the Treasury.

-2The Department of State is prepared to assume

responsibility for dealing with this problem. May I
request, therefore, that all files, records, papers, and
other materials now in the possession of your Department

and concerning the purchase of military supplies by

foreign countries outside the lend-lease area be transferred to this Department on or before March 31, 1941?
It is my understanding that the countries outside the
lend-lease area include all those except Poland, Iceland,
Greenland, the Netherlands, Greece, China, the British
Empire, and Norway which, according to your information,

are interpreted as being within the lend-lease area and
under the supervision of Mr. Harry Hopkins.
Your kind offer of assistance by the members of
your office experienced in foreign purchasing operations

is greatly appreciated.
Sincerely yours

Delhi

Acting Secretary

Mr. young 9/21/41 has333
copyTHE SECRETARY OF THE NAVY
WASHINGTON

March 29, 1941

MEMORANDUM FOR

SECRETARY OF THE TREASURY

For your information, I quote the following

message which I received from the President today:

"Authorized cancellation previous allocation
30 Gruman planes to British and transfer
these planes to Greece."

334
OFFICE OF

TREASURY DEPARTMENT
WASHINGTON

March 29. 1941

In order that the defense financing program may be conducted

with the greatest facility, it seems to me essential that the
Treasury be provided with frequent detailed statistical information on the ownership, by classes of investors. of every outstanding security issued or guaranteed by the United States Government.

1 an writing you at this time. therefore. to ask if you would be

kind enough to submit to me for my confidential use the data
provided for on the attached schedule.
These data cannot be obtained from the present records of
the Treasury Department because the securities covered have been
issued, as you know, principally in coupon form. When combined
with data secured from other investors they will give us a compre-

hensive picture of the ownership of the securities issued or
guaranteed by the Federal Government.

The attached schedule. you will note. provides for the par
amount of each security issued or guaranteed by the Federal
Government owned by your institution on March 31. 1941. and the

total par value of all such securities owned. Savings bonds
should be included at their face (maturity) value.
Please forward the attached schedule in the enclosed envelope,
which requires no postage. to Mr. George C. Haas. Director of
Research and Statistics, Treasury Department, Washington, D. C.,
whom I have asked to arrange to obtain from you such subsequent
figures as are necessary to bring the information up to date each

month. I shall appreciate it if you will send your reply as soon

as possible.

May I take this opportunity to thank you in advance for your

cooperation.

Sincerely,

Enclosure

Amagenthan J.

Name

Address
Issue

Bills

March 31, 1941
Amount

(par value)

01

02

June 1941

03

Notes
1-3/8% June 41

1-1/4 Dec. 41
1-3/4 Mar. 42

2-1/2 45

25

05

3-3/4 - 46-56

26

- 46-48

27

08

3/4

Mar. 43

09

1

3/4

3/4
3/4

22

04

Dec. 42

3/4

21

24

1-3/4

1

20

2-3/4 - 45-47

07

1-1/8 June 43

3-3/8 - 43-47
3-1/4 - 43-45
3-1/4 - 44-46

23

06

10

3

3-1/8 - 46-49
4-1/4 - 47-52

2 47

2-Mar. 48-50
2-3/4 - 48-51

2-1/4% 51-53
2-1/2 - 52-54
2

53-55

2-1/4 - 54-56
2-7/8 - 55-60
2-3/4 - 56-59
2-3/4 - 58-63
2-3/4 - 60-65

29

U. S. Savings
Postal Savings

30
31

28

3% - 42-47

42
43

2-3/4 - 42-47
3-1/4 - 44-64

57

44-49

58

44
3

45

HOLO

46

5/8% 41
2-1/4 42-44

47

56

59

60

50

RFC

Conversion

51

7/8% July 41

63

7/8 Nov. 41

64

2- Dec. 48-50

34

COC

35

5/8% 41

Sept.44

15

Sept.4
Mar. 45
Dec. 45

16

48

3

Guaranteed

1 41

3/4 43

7/8 42

65

42

66

1

52
53

54

USHA

1/4% 41
1-3/8 44

38
39

55

Panama Canal

13

- 51-55

41

62

33

3

YPMC

1-1/2 - 45-47

2-1/2 48

18

40

49

12

37

Code

(Cont'd)

32

36

(par value)

61

Dec. 43
Mar. 44
June 44

3-1/8 - 49-52
2-1/2 - 49-53
2-1/2 - 50-52
2-3/4 - 51-54

Amount

- 44-52

11

17

(par value)

Issue

Code

Guaranteed

Sept.43

14

Amount

Cont'd

19

4 - 44-54

Sept.42

1-1/8

(par value)

Issue

Code

Bonds

3-1/4% 41

May 1941

1

Amount

Bonds

Maturing in:
April 1941

2

Issue

Code

Total Par
Value

Instructions: Enter for each security listed above and for the total the par amount in your own portfolio on March 31, 1941.
Include savings bonds at their face (maturity) value. If transactions are in process on March 31, show only
the amount of those securities for which delivery has been taken at the close of business on that date.
Include, however, any beneficial holdings of the new issue of 1952-54 irrespective of whether physical
delivery has actually been taken.

67
68

336
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 29, 1941

Secretary Morgenthau
FROM

Herbert Merillat
TAX OPINION BEGINS TO TAKE SHAPE

Who Should Be Taxed for Defense?

Comment by the press and by public figures is agreed on
three generalities:

the need and inevitability of greatly increased taxes;
the wisdom of paying-as-we-go in the defense program as

much as possible;

the readiness of taxpayers to accept greater burdens in
the interests of defense.
But disagreement on the method of raising new revenue is brought out
by comments on three recent events; the President's speech of March

15th, calling for sacrifices from all, Senator Taft's talk on March
10th, and the publication of rumors that a 5 per cent wage tax is
being considered in Washington. It is the old disagreement between
those who would tax the workers but spare business, and those who
would tax business but spare the workers.

Senator Taft, for example, said that if government spending
annually amounts to 25 per cent of the national income, a like amount

should be raised annually by taxation. Only 5 or 10 per cent of the
national income could be obtained from the wealthy, he asserted, and

337

-2therefore the remaining 15 or 20 per cent must come from the rest
of the people. "This means more income taxes, sales taxes, and
payroll taxes."

About March 15, moreover, newspapers began to carry reports

of a plan, suggested by "Congressional fiscal experts," to impose a
gross income tax of 5 per cent on wages and salaries, to be withheld

at source. In general, the press has been noncommittal on this proposal, but regards it as serving notice of heavy tax burdens to come.
Some few papers favor the plan and express confidence in the willing-

ness of wage earners to sacrifice. Others point out the inequities
of a gross income tax and prefer a broadening of the income tax base.

Taking its cue from the Taft talk and the wage tax proposal,
the conservative press has begun to warn the wage earner that he must

expect great tax burdens in the interest of national defense. Familiar arguments, such as the following, appear again: Taxes on large
incomes and corporations have reached a point of diminishing returns;

further increases will destroy the profit motive and result in less,
not more, revenue; small and middle incomes must bear the brunt of

defense costs, through wider application of the income tax or sales
taxes or both. Such was the burden of former Undersecretary Ballantine's address to the Finance Symposium of the New School of Social
Research on March 25th. The National Association of Manufacturers
and National Economy League urge a general sales tax, and the League

338

-3adds a proposal of a 10 per cent gross income tax. Mr. Alfred
Sloan, Jr., suggests increased special taxes on consumer goods. The

Wall Street Journal, referring to the President's call for sacrifices,
speaks of the shortage of sacrifices now available to any but recipients of comfortable incomes and property-owners, and suggests that

farmers and wage earners be privileged to sacrifice.

Calls for drastic reductions in "non-defense" spending come
from the same sources. The Journal asks, "Why continue to mouth

phrases about social gains?" and others warn that although the public

is ready to sacrifice for defense, it will not tolerate wasteful
spending.

These proposals and comments form an easily recognized pattern.
PM and the Chicago Times assail such talk and regard the Taft speech
as the opening gun in a campaign to soak-the-poor.
Speculation on New Taxes

The most frequent prediction is that the Administration will
recommend boosting the normal income tax rate to 6 per cent and the

corporation income tax rate to 30 per cent, lowering personal exemp-

tions, increasing surtax rates in the middle brackets, and imposing
additional excise taxes.
The most ambitious attempt to forecast future Administration

tax policy appeared in Business Week. First, it is said, an attempt
will be made to prevent profiteering by increases in income and excess

339
-4profits taxes; somewhat later, excises will be laid on various kinds
of consumer goods; when full employment and production have been at-

tained, a general rather than selective tax on consumer goods will be
imposed.

Isolated reports have appeared to the effect that a gross income tax withheld at source is being considered by the Joint Committee

on Internal Revenue Taxation and that some "influential tax experts

of the Government" favor reviving the undistributed profits tax in
modified form to replace the excess profits tax. The Wall Street
Journal and New York Journal of Commerce report that surtaxes on

corporations are being considered, to get at income from outstanding
United States bonds.

Special Taxes for Aid to Britain
Senator Nye has received scant notice with his announcement

that he will call for taxes to raise 31 billions in each of the next
two fiscal years to match the lend-lease appropriation. But his remarks indicate an attempt by isolationists to cool popular enthusiasm
for aid to Britain by earmarking burdensome taxes for British aid. The

same objective is apparent in Senator Taft's latest call for new taxes
amounting to $5,000,000 and Senator Wiley's recommendation that all

income above a certain level be taken in taxes.
Defense Bond Program

The Treasury savings bond program has been greeted with almost

unanimous approval. Anti-administration papers and columnists are

-5-

340

as loud as others in their tributes. Even John T. Flynn and Hugh
Johnson have given the plan their blessing. The program is praised

as having been devised with great skill to appeal to smaller investors
and to provide proper safeguards against speculation in the bonds.

It is pointed out everywhere that the program will give all sections
of the American people a chance to contribute to national defense and

will also serve to check inflation.
The financial journals do not regard the terms of the issues
as especially attractive, and feel that success of the program must

depend upon patriotic fervor rather than the desire for financial
gain. A few papers take the occasion to say that heavy taxes, not
borrowing, should be relied on to pay for defense. There are also
occasional misstatements of fact which can be corrected before May 1st.
For example, a few papers and commentators (notably John T. Flynn)

persist in saying that the Treasury plans a high-pressure sales

campaign rivalling the Liberty Loan drives, in spite of Treasury assurances to the contrary. One or two say that we intend to persuade
employers to push the sale of bonds among employes. In the Cleveland
area there has been a sudden withdrawal of cash from savings deposits,

apparently for hoarding, as the result of a queer rumor that we intend
to take a proportion of savings accounts for the forced purchase of
bonds. These, however, are minor blemishes upon a picture which is
uniformly friendly and favorable.

341
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 29, 1941.
TO

FROM

Secretary Morgenthau
Alan Barth
LEND-LEASE TAKES HOLD

Revolt

The news of the revolt in Yugoslavia has had an electrifying
effect on American thinking. It was hoped for, yet unexpected.
Coming, as it did, when the hope for it had been virtually abandoned,

it provided a dramatic vindication of the course in foreign policy
which the President has set. Editorial commentators have accepted

it as proof that there is a contagious quality about moral force.
Other factors than the Lend-Lease Law and the President's
promise of aid to the Yugoslavs are acknowledged to have influenced

the revolt; the example of the Greeks and the British pledge of assistance are recognized as potent causes. But there appears to be

universal satisfaction here that the strength of the United States
helped to forge the courage of a threatened people.

In their first enthusiasm over this sudden shift in the
Balkans, the editorial writers have permitted themselves hopes -perhaps unwarranted and naive -- that other victims of the Nazi war

machine will also rise against aggression. But more significant than
these hopes is the sense of identity, or community, with these

-2-

342

victims which is now felt here. The common reaction has been that the
fear of consequences can no longer deter the American people in implementing the policy on which they have determined.
Definition

As zealously as ecclesiastical scholars searching Holy Writ, the
editorial writers have been combing President Roosevelt's most recent

radio address for subtle and secret meanings. Their attention during
the past week has been centered on one abstract and two concrete implications.

A great many of them called the speech an outright declaration
of war. An appalling quantity of newsprint has been consumed in ex-

plaining the curious and special nature of our belligerency. Placed
end to end the news columns devoted to this academic inquiry would no

doubt curl clear around the earth -- winding up precisely where they
started. The commentators found themselves confronted with a highly

irregular and unconventional state of affairs -- and could not help
being slightly peevish at the inconvenience it occasioned them.

Their prevailing opinion appears to be that we are in the war,
all right, but that the Germans have not yet been quite bright enough

to realize it. A decided majority predict that so improper a situation cannot long continue and that, in time, old-fashioned belligerency
in the shooting sense must ensue.

This assumption that we are already in the war plainly colors
editorial thinking in regard to the concrete problems raised by our

- -3 -

343

anti-Axis program: (1) the problem of delivering aid for Britain in
the face of the German blockade; (2) the problem of producing aid for

Britain in the face of industrial unrest here.
Convoys

Both news and editorial columns during the past week have been
replete with speculation and discussion on methods of sending American

materiel across the Atlantic. The news stories on the subject have
emanated, for the most part, from "informed sources close to the
White House" -- possibly from Steve Vasilakos, the Greek peanutvender stationed on East Executive Avenue -- or they have been ack-

nowledged "think-pieces." Tribute should be paid to the ingenuity
of the authors.

Although these "inside stories" differ widely as to the
specific measures to be adopted, they are more or less uniform in

predicting that some form of convoying is to be adopted. A considerable percentage of the editorials discussing them also assume that

now or later the United States will undertake convoy duty. The wish
may be father to the thought in this assumption; but as to the wisdom

of the course, most of the editorial writers are curiously noncommittal.

Editorials on convoys can be divided roughly into two classes;

(1) those which state pontifically that we must see to it that our
war materiel reaches the beleaguered British, but that convoys might
cause shooting and shooting "comes awfully close to war"; (2) those

-4-

344

which declare with equal sententiousness that the American people
desire to remain at peace and have given the President no mandate

for convoys, but that we must build a "bridge of ships" to Britain.
Whether they start marching with the left foot or the right, they
arrive at the same destination -- that convoying is inevitable.
Comment on the subject of sending more of our destroyers overseas

follows much the same pattern. The outstanding characteristic of

all these editorials is prolixity, apparently a handmaiden of indecision.
Boomerang

The nub of the argument advanced by those opposing aid to

Britain has been that it will involve us in the war. The argument
has been interpreted so literally by some of the more impressionable
commentators that they accept it already as an accomplished fact.

But one is entitled to wonder if this thesis of the isolationists
has not boomeranged against them.

For there is implicit in current comment the feeling that if
this be war, its horrors have been overrated. Moreover, the very
sense of inevitability which has been engendered has served to make
Americans less fearful of the involvement which may ensue from force-

ful action. The example of Yugoslavia in particular has made it un-

likely that fear will any longer serve as an effective restraint upon
American conduct.

The insistence in the American press that we are now, or soon

-5-

345

will be, at war can scarcely have other than a disquieting effect if
it is taken at all seriously by leaders of the Axis. The isolationists, by their overstatements, may have forged a valuable instrument
for American diplomacy.
Labor

The applause which interrupted President Roosevelt's speech at
the point when he warned against "unnecessary strikes" has been

echoed and re-echoed by every conservative editorial page in the

country. The newspapers are gleeful in anticipation of a federal
crackdown on labor. Indeed, they are already caroling that all
strikes are "unnecessary."

Public opinion as reflected in the Gallup Poll and in numerous

letters to editors undoubtedly supports this editorial attitude. But
public opinion is fashioned by headlines which have been designed to
convey the view that all strikes are "unnecessary" and even treason-

able. It might be recognized, in addition, that the Federal Government itself is in large measure responsible for the present popular feeling. For the Government awarded defense contracts to employers who had violated federal laws and against whom labor resent-

ment was intense. And it did so without requiring these employers

to reform their labor policies. Thus, in the public eye, the practices
against which labor is now protesting were given Governmental sanction.

346

-6The public has been fanned into a dangerously inflammatory

state respecting organized labor. Nowhere else could a cooling-off
period be instituted with more salutary effects.

347
TO

THE SECRETARY or STATE

DEPARTMENT OF STATE
WASHINGTON

March 29, 1941.

The Secretary of State presents his compliments
to the Honorable the Secretary of the Treasury, and
encloses one copy of paraphrase of telegram No. 81 of
March 28 from Helsinki.

348
PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Legation, Helsinki, Finland
DATE: March 28, 1941, 3 p.m.
NO.:

81

The following is confidential:
Information has come to the British Legation in

Helsinki that certain Finnish dollar holdings are being
converted into Swedish crowns because of the possibility
that Finnish funds in the United States may eventually

be frozen. However, as to the amounts involved or

the owners of the holdings, the British Legation has not
been able to secure confirmation. Any information which
the Department could let me have as to the amount of

such conversions, if in fact there have been any, I would
welcome.
SCHOENFELD

EA:LWW

349
SECRETARY OF STATE

DEPARTMENT OF STATE
WASHINGTON

In reply refer to
EA 848A.5151/39

March 29, 1941.

The Secretary of State presents his compliments

to the Honorable the Secretary of the Treasury, and
encloses 7 copies of paraphrase of telegram No. 30
of March 27, 1941 from the American Consulate General,

Capetown, South Africa, with regard to the limitation
on the disposal of currency balances held abroad by Americans in South Africa.

of

350

PARAPHRASE OF TELEGRAM RECEIVED

FROM: Americah Consulate General, Capetown, South Africa
DATE: March 27, 1941, 4 p.m.

NO.: 30
The Finance Minister addressed a letter to me on March 26,

in which he clarifies the limitation on the disposal of
currency balances held abroad by Americans in South Africa.

I quote below the pertinent part of the Minister's letter:
"The undertaking to be furnished by foreign

nationals in respect of funds held abroad is merely
intended to prevent such funds being used in a

manner which would enable other residents in the
Union to circumvent the control which 18 being
exercised by the Treasury through the banks over all
exchange transactions.
"Cases have come to the knowledge of the Treasury
where American nationals have quite innocently placed

dollars at the disposal of Union residents by handing
them checks on their American bankers in exchange for
South African pounds. Whilet such transactions are
not necessarily in conflict with the interests of the
Union it is essential to make them subject to the
approval of an authorized dealer in order to ensure
that the persons concerned will not thereby be enabled
to acquire foreign currency for unauthorized purposes".
The letter explains further, answering questions I
had raised, that as for "personal and domestic expenditures",
business transactions by American holders of currency
balances abroad would not be excluded where the transaction

did not involve the purchase or sale of foreign exchange

within the Union, or where securities or other property
outside the Union were acquired with those funds by the
American resident in South Africa from persons to whom the
emergency

351

-2emergency finance regulations did not apply.

Another paragraph in the letter is as follows:
"The banks will be suitably instructed regarding
the intention of the undertaking to be furnished by
holders of exempted balances and will gladly assist
American nationals with advice in cases of doubt as
to whether
not aundertaking.
particular transaction falls within
the
scope ofortheir
I have also been informed orally by the Secretary of
the Treasury that Americans in South Africa will not have to
give any details as to amount when they declare the currency
balances held abroad. However, should they not file a

declaration of the possession abroad of certain unspecified
currency holdings, any letters which the censor intercepts
which
such possessions may be held up until investigation canmention
be made.
END MESSAGE.
KEENA.

EA:LWW

COPY

352

PARAPHRASE OF TELEGRAM SENT

TO: American Embassy, Vichy

DATE: March 29, 1941, 6 p.m.

NO. : 277

Information has come to the Department that at present a

general investigation is being carried on by the French authorities
of foreign accounts which are blocked in France. The Department re-

quests that you keep it informed about this reported investigation.
You are also requested to report any decisions concerning the
accounts of American citizens which may be taken by the French

authorities.
WELLES (ACTING)

EA:LWW

eh:copy
4-21-41

353
RESTRICTED

0-2/2657-220

M.I.D., W.D.

No. 352

March 29, 1941
12:00 M.

SITUATION REPORT

I.

Western Theater of War.

Air: No activity over Great Britain or the Continent,

presumably because of bad weather.

II.

Balkan Theater of War.

Ground: Bulgaria. No change.
Yugoslavia. Armed resistance to Germany seems

increasingly probable. The attitude of Croatia seems uncertain.

Albania. Artillery activity reported.
Air: No reports of activity.
III. Mediterranean and African Theaters of War.

Ground: Eritrea. British troops are pursuing the
Italian forces withdrawing toward Asmara.

Abyssinia (Ethiopia). The British report
favorable development of the situation in all sectors.
Libya. No change.

Air: Axis. Malta was again attacked. The Italians
claim successes against British naval and merchant vessels.

British. The R.A.F. raided Lecce, Italy, on the
28th.

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

354

of Code
Received as the May

as 13106, March m,

Belgrate, filed March no, 2012.

1. the - is going about with its / adbitionation with
a vise to the defense of Berbia. the feeling is military etroies is that

so for as - is - the dis is - definitely east.
a. Caloral Reducts I the German military attache, has

must the - Matery that all mobile of his staff will 8
about capitalely - Shis to I the assistant - military
attache outfused injury as the brain of demonstrators - the 27th of March.

the - tourist office ml the office of the - committe have boon
burnet. they - carpietely gutted - thats contents were I
3. Cartain Common - either is Balgaria streetly or else
Just entering, - having thats marking enters alsowed to them

tenants the Together frontier. there are no reports of further as yet - detected information is not to be had stace there Inc I as

communication with the estatio for a hours. the General Staff

thinks is will be two - before the - - - - attack - that
coming.

4. - have are clearing est either w train or elong the
I River. Departure on - to anticipated on the Sist.
5. 30 is cognected that you cont administragement both of yesterlay's

able - of this FORTIER

Distributions
Country of Years

State Department) dist of Staff

Secretary of - Please Division
hase. Book. of Yes

office of Name Intelligence

Air Googe CONFIDENTIAL

CONFIDENTIAL

355

Persphence of Code Cablegree

Incoived as Mas
10:39, Narch 29. 1942.

Benton, filed 15:35, March no. 1941.

1. Sentiment.

s

DayLight of March 28. Axis morahant shipping off

the coast of Holland was - attacked w a small number
of British planos.

A Right of March 27-me. A total of 97 British heavy
bombers were active. of these, 19 were dispotated to Drest, Calate,
and Deskirk, se more attached Desealdost. and Cologne was visited

by se others. The returning pilote maintain that the solds were

successful but that observation was difficult.
2.

Samma Me Antivity over Britain.

s

High of March 28-39. No German planse were pletted

over Regiant.

s

Daytight of March ss. Six German planes were over

Regland. Marchant shipping off the southeastern tip of Regland was
the target for three of these planos, and three German planes

operating singly earnied our saids on the Kenly airfield and
targete in the Returned of the These and as Claston.

s

Date unported. Your British marahant shipe off

the coast of Valee and Hilford Name were severely d during
as attack w Germa please.

CONFIDENTIAL

356

CONFIDENTIAL
3.

a.

James

British. High of March 29-38 - three bombare.
Germa. Reglight of March 28 - eas confirmed and

one other probable.

4. British Me Contactions in mana Eastern Theaters.
Reyal Air Force please were used in support of land

troops in Athiopia and Britron. A force of British bombare carried
out a said on the airfield ea the Dedecances island of Galate.

5. IS has been reported that defensive lines are being
built w the French along the State-Syrian border.

6. The Yogo Away and civilian population are
orderly and are showing Regulty to the present government. The
recently mobilized Yugosiav Army is now composed of at least as

complete divisions and will seen reach a total of so divisions
since the mobilisation of seven more is practically completed.

7. In the southern Albenian theater, proporations are
being note w the Italiana to establish a defensive line reasing
from Tireso to Darease, which is mased by a total of 12,000
soldiers.
SCARLON

Distributions
Secretary of Mar
State Department

Secretary of Treasury
Asst. Secretary of Var

Chief of Staff

Mar Plans Division

office of Naval Intelligence

Air Corps

Aviation Section

a-s

CONFIDENTIAL

CONFIDENTIAL
Received

357

of Code

to

as 27.00, - w

Sategood, filed 19:30, March ⑉ w
there is no ovidence of a Registration mobilitation as I

now for the Institute future. B is not bolieved that the /

will being - as I time. the other of Importan zabitas.

-

- states this - was - Bagga will to completed
about Ageth 200. Imageston - Boing communicated for in Bulgeria and Banala.

Distributions
Secretary of New
State September

of -

see Secretary of Mar
which of Staff
Was Please Division

office of Intelligence

CONFIDENTIAL

CONFIDENTIAL

358

of Date Bollogism

Received as the Was Department

as 22.02, March 30, 1961.

Softn, filed March m, 1946.

A Bolgerian - which though mefficial is regarded as workly

of confidence, totte the Material here that the - c. a.,

Field Marchal / Most, care this - - against
will be - multilose the those they - to take egatest -

- foress are being from Reging to I from
to Bulgeria, - so to the Vegetar treation. the - will Issuate regairing Support to in enter to take book the territory

they test to in the last Mr. If the - eat than w the
Bulgeriess will fight. - Selgeries - beeening - Please - the Minister's Dispatch M. 192 to the Secretary of State for

further details. Please instrust shother is future I shall estic

only military information that the Material also is - or Mother

I shall - - w refunding to his JAMKER

Distributions

of State

Benefits of -

Becombany of Treasury

Amer.
- of other of Staff
Year Please Division

office of Move Intelligence

CONFIDENTIAL

CONFIDENTIAL

359

Paraphanoe of Code Ballogram
Received as the Year Department

as 22:36, March 30, 1941.

Belgrade, filed 25:00, March so, 1963.
The Assistant Chief of the Air Teres, General Mirosvic, was the
ma who planned the resent coap d'etat. No explained to as today Just how

is was done. They used a carefully selected group of Serbian officers,
small is number, and - battelions of the Royal Goards, Major Naojovie
amounting, with teak re-enforcements. They captured the Prime Minister

and the Ministers of Yes, Foreign Affairs, and Court, the Chief of Staff,
Commanding General Deser, the division commindent, the Belgrade chief of

police, and various others. All those were gathered is at the sase time,

about two o'clock is the morning of the 27th. Shortly before that, trucks
picked w the police, mater orders from the assistant chief of
They also seised retio and other military and eivilion centree of military
communication in or mose Solgrate. After taking over the Was Department,

they three a defense cartes around as is a square of four blocks each my.

They them the king's proclemation - orieve in the - of the
king. The rest of the country - to be backing - those - and
public opinion approved. There we no military action outside Belgrade.
IS was a materity job.
FORTIER

Distributions
Secretary of Mar
State Department

Secretary of Treasury
Asst. Secretary of War

Ohiof of Staff

War Please Division

office of Reval Intelligence

Ats Garga

CONFIDENTIAT

CONFIDENTIAL
Received as

360

of Gate

as ⑉ March 30,
Institution, sized aboun, March 30, with

a. Als - the

s of Much . three effective - were w three flights of - Betting fighters each - the - daring
which stefields is Belgies and Trease - addition - In addition,
also - shipe off the assets of Belgian and Bolland were attention

w a small - of I - both the Constal - Bonber Commits.
A 5,000 to - best - his directly.
A High of March MM. Adverse weather conditions 1
the consellation of all nights of British please.

a. - Activity - Reliate
a. High of March 19-30. - - please cerried one midd

- Request, the Marthols staffeld as Indian, Cardiff, and

- smill Sereon of - - were - in stating time is the Nature River - in attents - targets in the violatty of

of March . A total of 172 - please pletted - Britata - the / orr the essets of Massinchise
and Vertaking, Britten - - obtacted w . - please a total
of a please ministees detensive patrels - the Bever Refull,
Buffalk, and Sinceleshiro - visited w the ats - please that

provided the - Mas water this - - - shipping is the

CONFIDENTIAL

CONFIDENTIAL

361

missed I and States / - - attention w mother 90 please. a extent of the - - w - / has not you board
determined.

3.

s British. - - as reports of British I
s / DaySight of Huch " - - abot does off the
cost of Belgian - - - - please as Belgies and Trunk

staffelds - I

4. Air in made Materia States
is the / of March as a formation of Briston please

inquest - this eight tone of bosto - - Italian Health - is the

- about us attes - of the Tate of Crute. the Suree mis - of three three endorse - - bookleships. Diseas

hits - a on - destroyer - - - - of which is thought
to - bod - state as - observed that - I had born Sticked is hav. Daily is the morning of the - w the steffeld as

I Italy, - attached w Bessish please - beary - - in
Sticked - Indica I - the 1 in the Italian Heat African
theater Regal Ats Term please - - active outport to - fores

w attacking the Itelina trage submitting - Hour and - - is
the Addition Make are.

9. - Are is the made States
Might - to possible - the taken of Milks

was inflicted w is - 6.

CONFIDENTIAL

362

CONFIDENTIAL

a to please - less.
As a - 2 the British attest - the I
- heavy busber - the I - destroyed, - other probably declarged, - a other Italian please of vorious - 7. In all - of Attrice as the present Almo, these - a
total of 285,000 Italian was 159,000 of which are motion. In the

Britton Member, - - 39,000 antino - weepe and 16,000
white wrongs. Is is the splates of the Hostial - office this if the

Brittens capital to - the I will by to - all of thats
forese late the highlinate I Addition Ababa before the Degisting of

the relay -

8. a Hard . - me a I mm Instito in the

-

- I the British and the Indian Meries. ALL the dotatio of

this - - be found in the any - reports.
Distributions

Samples of -

state

- of Treasury

Amount
- Nites of Clas of staff

office of Rest Intelligence

Ale Gaorge

as

CONFIDENTIAL

363
TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE March 31, 1941
TO

Secretary Morgenthau

FROM

Mr. Cochran

STRICTLY CONFIDENTIAL
At 2 p.m. yesterday, Sunday afternoon, March 30. Admiral Noyes telephoned
me at my home to let me know that he had just received a message from the cruiser

in South African waters saying "All loaded." He told me further that the cruiser

had obtained the required oil supplies and should be expected in New York around
April 18.

At 9 'clock this morning I gave this information to Acting Secretary Bell
and at 9:20 to Sir Frederick Phillips, Under Secretary of the British Treasury. At

10:20 this morning I succeeded in reaching Mr. Pinsent, Financial Counselor of the
British Embassy, and also gave him the same information. I reminded him that we
had not yet received from the British Government through his office a description

of the gold cargo. I told him that as soon as he supplied this, together with an
official letter from himself, as in the last instance, confirming the transaction,

our 95 percent advance payment would be made. Pinsent said that he had not yet
received the details of the shipment, but had telegraphed yesterday requesting them.

At 10:30 I telephoned Mr. Knoke at the Federal Reserve Bank in New York to
advise him that within the next day or so he would probably have a telegram from the
Treasury to make an advance payment on a gold shipment similar to the transaction
made in favor of the British some weeks ago. He understood that I was giving him

this information in strictest confidence.

364

March 31, 1941.

Memorandum for the Secretary's Files
From:

Mr. Gaston

us

At 10:05 P.M. Saturday, March 29, I got a telephone
connection with the Secretary at Sasabe, Arizona, from my
home and reported to him as follows: Through Naval Intelligence
we received a report, between three and four o'clock Saturday

afternoon, that there were reports of sabotage on Italian ships
at Wilmington, Norfolk and Baltimore; that as a result our men

at various ports had made inspections of these ships and on
the ships at Philadelphia they found that there had been extensive damage, including the smashing of engines with sledges.
Stark had strongly recommended that I send a message to the
President asking permission to take possession of these ships
and remove the crews and Knox had called me up during the
evening to make the same plea. I asked his opinion whether
we ought to consult the State Department and he demurred,

saying that in his opinion we ought to act swiftly. Later

Captain Allan Kirk, Chief of Naval Intelligence, called me up
and Admiral Stark also came on the wire. They had prepared a

draft of a message to the President for my signature. I told
them the draft seemed all right and that I personally favored
it, but that I wished to consult the Secretary. Kirk argued

against it, but I told them flatly that I intended to do that.

The Secretary on hearing this story said that he was glad I
had called him up and that he approved our taking the action
that Navy had requested.

Previously, after conversations with Waesche, I had
authorized him to put guards on all the Italian vessels and
on the two German vessels and I gave the Secretary that information.

The newspapers found out that we were putting guards

on the vessels and there were lead stories in the late editions
of all the morning papers, stating that we had "seized" Italian
ships.

365
-2Admiral Waesche, after again consulting with me, sent
messages to all the Captains of Ports to prepare to take
possession of all the Italian and German ships at 9:00 A.M.,
Eastern Standard Time, Sunday, but not to act until the
message "Execute" had been received.

At 8:50 o'clock Sunday morning Captain Kirk called me

to ask if I couldn't do something to expedite a reply from
the President. He said the President's yacht was still tied
up at Port Everglades and wanted to know if I couldn't contact someone by telephone. I said I would make the effort.
I put in a call for either Steve Early or Pa Watson and I got

Pa Watson on the phone about fifteen minutes later. Watson
told me that he supposed what I was calling about was the
ship matter and that he had just cleared a message containing
the words "Proceed as outlined. He explained that my code
message through Navy radio had not been decoded until two
o'clock in the morning and he had not presented it to the

President until he a woke in the morning. I immediately informed Waesche and we agreed that he would send a message

substantially as follows: "Execute immediately as to Italian

ships only. I gave this information to Kirk later and had

word from Kirk of the receipt of the message by Navy and
shortly afterwards word from the White House that a decoded

message
in a sealed
envelope the
addressed
me hadoperator
been to received there.
I authorized
White toHouse
open

the message and read it to me so as to make certain that it
checked with my information from Pa Watson, which it did.

Shortly after noon on Sunday, Sumner Welles called me

at home to say that they had been talking over the ship matter
at the State Department and that he had also talked to Stark.
He and Stark agreed that we ought to proceed to seizure of
the Danish ships in the same manner as we had taken the Italian
ships. He said he had reasons to fear the same sort of thing
in the case of some Danish ships that had happened in the case
of the Italian and suggested that if I agreed we ask the Presi-

dent for authority to act with respect to the Danish ships.
I told him that I did agree and that I would get off a message
to this effect. I prepared the following message and gave
it by telephone to the White House communications officer:
"State and Navy Departments concurring respectfully request
authority to take possession Danish and German ships in

American ports as well as Italian. Stark called me up just

is

366
3-

after I had sent this message and I read it to him. He said

he agreed entirely. His particular object in calling up,

however, was to ask that we remove the crews from the German

ships at once without awaiting word from the President. I
told him that I had just discussed the matter with Waesche and

that we agreed that we could take a chance on doing this as
a temporary precautionary action and that I had instructed
Waesche to go ahead. Stark expressed entire satisfaction with
this.

I was in my office at the Treasury at 4:55 P.M. Sunday

when the reply to my second message to the President was re-

ceived. I gave it to Waesche and informed Navy as soon as
I could get rid of the newspaper men. The information was
not given out to the newspapers until around ten in the even-

ing, when they began to get their first reports locally that

the Danish ships were being treated in the same fashion.
Copies of the messages to and from the President are attached.

Earlier in the day I had sent a code message to the

Secretary telling him of our request to the President with re-

spect to the Danish and German ships. At 10:00 P.M. he called
me on the telephone, having just received my message, and said

that it had his approval.

Attachments

for

367

6425

RESORT DEPARTMENT
COART GUARD

E4 Sept.1990

U. S. COAST GUARD
OFFICIAL DISPATCH
UNIT HEADQUARTERS

INCOMING HEADING

DATE 29 MAR 1941

RECEIVED FROM OPNAV VIA TELEPHONE

1522

FROM

TO (FOR ACTION)

ACKNOWLEDGE

PRIORITY
ROUTINE
NITE

(FOR INFORMATION)
ACKNOWLEDGE

PRIORITY
ROUTINE
NITE

TEXT

INFORMATION RECEIVED THAT ITALIAN VESSEL AT WILMINGTON
NORTH CAR. BEING SABOTAGED BY OWN CREW. INSPECTION OF TWO

ITALIAN VESSELS IN BALTIMORE THIS DATE BY CUSTOMS DISCLOSED
THAT ENGINES WERE DI SMANTLED AND PARTS ALL OVER ENGINEROOM
EXPLANATION GIVEN WAS THAT ENGINES WERE BEING OVERHAULED

AND THERE IS NO EVIDENCE THAT SUCH WAS NOT THE CASE BUT
CUSTOMS OFFICIALS WERE AT FIRST BARRED FROM GOING BELOW BY

SHIPS OFFICERS WHO STATED THAT THE ITALIAN CONSUL HAD FORBIDDEN ANYONE TO GO BELOW DECKS AND ENTRANCE WAS ONLY GAINED

BY THREAT OF ARREST. CONDITION OF ENGINES OF SHIPS IN NORFOLK
NOT KNOWN BUT WILL ASCERTAIN AS SOON AS POSSIBLE. NOT CERTAIN
OF LEGALITY OF CUSTOMS INSPECTION SO TREAT SOURCE OF INFORMATION ON BALTIMORE SHIPS AS RECEIVED FROM COMFIDENTIAL INFORMInitials of "ACTION" officer.
ANT.
ABOVE REC'D BY NAVY FROM NORFOLK. (HAL)
Operator's
Record.

C ONFIDENTIAL
GOVERNMENT PRINTING OFFICE

--154

368

C

0

P

Y

U. S. COAST GUARD

Official Dispatch
Unit Headquarters

30 March, 1941.

NAVY MESSAGE

RELEASED: Capt. Kirk by direction Adm. Stark
(Not cleared thru White House)
From Radio Washington 300319
TO:

PRESUS

FOLLOWING ADVICES THIS AFTERNOON FROM NAVAL INTELLIGENCE
SERVICE INDICATING ATTEMPTS SABOTAGE ITALIAN MERCHANTMEN TWO
AT BALTIMORE ONE NORFOLK ONE WILMINGTON NCAR X THE COAST GUARD

AND ALL NAVAL DISTRICTS WARNED EXERCISE ESPECIAL VIGILANCE X
CG DISTRICT COMMANDER PHILEADLPHIA NOW REPORTS MACHINERY PLANTS

FOUR SHIPS THAT PORT EXTENSIVELY DAMAGED AND ADMIRAL WARSCHE AT

MY DIRECTION HAS ORDERED GUARDS ON ALL ITALIAN VESSELS BUT NOT
TO SEIZE X RECOMMEND YOU DIRECT ME SEIZE AT NINE HOURS EST
SUNDAY MORNING ITALIAN MERCHANTMEN IN US PORTS CANAL ZONE AND

PUERTO RICO IN ACCORDANCE EXECUTIVE ORDER 8677 of 11 FEBRUARY X
SECNAV CONCURS X REQUEST IMMEDIATE REPLY AS ALL OPERATIONS MADE
X SIGNED ACTING SECTREAS

CONFIDENTIAL
DISTRIBUTION:

16 Originator 38..XXX 10/11..12 NAVAID ONI OPNAV CG

369

lamply sufer to Initials

NAVY DEPARTMENT
OFFICE OF CHIEF OF NAVAL OPERATIONS

WASHINGTON

FROM THE PRESIDENT

FOR ACTING SECRETARY OF TREASURY

PROCEED AS OUTLINED

SECRET

WHITE 86

370

Message from Mr. Gaston to the President, given to the
White House Communications Officer by telephone, for transmission.
Sunday, March 30, 1941.

"State and Navy Departments concurring respectfully
request authority to take possession Danish and German ships

in American ports as well as Italian."

371

TELEGRAM

The White House
Mashington

6poki 22 Gov't Collect 3:47 p.m.

VERO BEACH, FLORIDA, Mar. 30, 1941
THE WHITE HOUSE:

For acting Secretary of the Treasury approve additional taking
of ships as recommended by you with concurrence of State#and Navy.
Roosevelt.

Phoned to Mr. Gaston.
3:56 p.m.

372

EASURY DEPARTMENT

Washington

Press Service
No. 24-32

FOR IMMEDIATE RELEASE,

Monday, March 31, 1941.

The Secretary of the Treasury today announced the final subscription and

allotment figures with respect to the current offering of 2-1/2 percent Treasury
Bonds of 1952-54 and 3/4 percent Treasury Notes of Series D-1943. Cash allotments on public subscriptions aggregated $526,213,750. This amount includes

$37,337,500 allotted in full to subscribers for $5,000 or less who specified
that delivery be made in registered bonds 90 days after the issue date. In
addition to the amount allotted on public subscriptions, $28,940,200 of the
bonds have been allotted to Government investment accounts, within the
$50,000,000 reservation. of the $503,877,500 of Treasury Notes of Series B-1941,
naturing June 15, 1941, $480,037,500 have been exchanged for the new issues.

Subscriptions and allotments were divided among the several Federal Reserve

Districts and the Treasury AS follows:
2-1/2 PERCENT TREASURY BONDS OF 1952-54

Federal Reserve Total Cash
District
Subscriptions
Received

New York

Philadelphia
Cleveland
Richmond

Atlanta
Chicago

St. Louis
Minneapolis
Kansas City
Dallas

San Francisco
Treasury
TOTAL

$

Boston

Total Cash
Subscriptions

Allotted

Total Exchange

Subscriptions
Received

Total

Subscriptions

Allotted

(Allotted in full)

479,191,750 $ 40,912,800 I 17,951,700
316,632,600
251,649,950
3,043,206,550
8,088,400
32,661,950
354,963,200
17,731,500
31,141,200
369,307,650
18,074,900
17,915,500
201,579,400
8,372,000
19,970,000
236,579,450
31,587,200
59,425,400
681,248,700
6,971,400
12,674,250
130,326,800
2,866,000
8,916,800
84,341,150
9,327,800
10,817,200
101,665,850
2,327,500
12,513,300
138,829,900
6,944,700
26,352,200
308,321,150
584,500
1,263,200
15,224,600

$6,144,786,150 $526,213,750 $447,458,200

( 58,864,500
568,282,550
40,748,350
48,872,700
35,990,400
28,342,000
91,012,600
19,645,650
11,782,800
20,145,000
14,840,800
33,296,900
1,847,700
$973,671,950

373

-23/4 PERCENT TREASURY NOTES OF SERIES D-1943

Federal Reserve

District

Total Subscriptions

Received and Allotted

$ 160,000

Boston
New York

30,797,600

Philadelphia

65,500
155,900
111,500

Cleveland
Richmond

Atlanta

5,000

582,300
135,500
122,500
101,000
197,000
105,500
100,000

Chicago

St. Louis

Minneapolis
Kansas City
Dallas
San Francisco
Treasury

{32,639,300

TOTAL

-000-

374
Delivered to Treas. by Mr. Nicholson

SHANGHAI

March 31 1941
From Y L Chang

To Nicholson

Announcement made by Japanese that military yen would be pegged to

Chinese national currency at present level namely 423 military yen

to $1000 national currency. Believe this action has following

motives colon To check speculation on military yen. If military
yen too expensive it will be difficult to acquire products. Do
not desire to see collapse of Chinese currency to which military
yen commands only value. Present circulation of Central Reserve
Bank notes approximately $24,000.000 such circulation centered

mostly in Nanking area where as Shanghai is still not noticeable.
Exchange market remaining rather steady in spite of present

trouble. Hongkong bank continues to give support. Speculators

position not big.

10

THE
VHE

TECHNICY

bill

RECEIVED

mg

COPY

01

Delivered to Treas. by Mr. Nicholson

375

Shanghai
March 31 1941

From Jacobson

To Nicholson

Full details of bombings and attempted bombings of Chungking Government
banks and kidnapping of some hundred clerks of Bank of China at Shanghai

were sent by all local news agencies to the United States As I assumed
these happenings would make front page news of every newspaper in the

United States I did not cable to you On March 22nd five Chinese clerks
of Kiangsu Farmers Bank were killed in their sleep and six others wounded
by a gang of six gunmen who entered the house in which they were all
living On 23rd over 100 clerks of Bank of China were kidnapped and are

still being held at 76 Jessfield Road On 24th time bombs were placed in
premises of Farmers and Ningpo banks but no damage was done as police

arrived in time to render bombs ineffective On same date bombs were
delivered to both branches of Central Bank These bombs exploded causing
the death of about six minor employees of bank and considerable damage
was done to the new branch on Bubbling Well Road Central Bank has been

closed ever since but will open tomorrow with promise of additional
protection from U S Marines and police No important bank officials were

killed or kidnapped in any of these outrages. It is believed the TNT used
used in these bombs was of German origin Some quarters are of opinion
Hanking Government is trying to get all Chungking Government banks out

376

-2of Shanghai so they can promote their now notes as they have made very

little progress in getting their notes in circulation Another quarter
thinks that those bombings are retaliatory and further bombings will be
carried out

ehicopy

377

0

0

LONDON, March 31, 1941.

P

Y

No. 185

SUBJECT: British Press Comment on the Viscose Deal and Canadian

Dollar Assets.

The Honorable

The Secretary of State,
Washington.
Sirs

I have the honor to refer to the Embassy's telegrams No. 1052 of March 18
and No. 1225 of March 28, containing quotations from the British Press on the

Viscose deal, the question of the sale of further British direct investments
in the United States, and the bearing on this question of figures published
showing dollar assets and payments by the British Empire to Canada.

The first reaction of the press indicated that the Viscose sale was a

shock to the City, in spite of the knowledge that Sir Edward Peacock had been
sent to the United States in January for the purpose of "exploring the possi-

bilities" of liquidating British direct investments. That the announcement
of the deal constituted a timely and potent gesture was recognized. Nevertheless, the prospect of further deals of a similar nature caused a degree of
dismay which became evident in the endeavors made by financial writers to find
some other way to meet the dollar requirements which, it seemed, were to continue to be a greater strain on British dollar resources than had been expected
after the passage of the Lease-and-Lend Act.
Notable among such attempts was an editorial published in the Financial

News of March 19. This journal had anticipated the possibility of a liquidation of direct investments, in an article published on March 14 in which it
vas argued that in the light of the estimates of Britain's dollar requirements
for 1941 it was clear that the necessity for the realization of direct investments is closely bound up with the proposed payment of $620 million to Canada
in settlement of the adverse balance of the rest of the Empire with that Dominion.

In the editorial of March 19. after mentioning the varied intangible adventages in the way of control, good-will etc. of such holdings, and conceding
that "it is clear that the active cooperation of the American authorities has
sufficed to ensure that we are not being forced to unload these industrial

378
2

participations at sacrifice prices in a buyer's market", the question was put

as to whether the foreign exchange position had already reached the degree of
urgency which this sale might indicate and it was pointed out that "as it
happens, the estimated loss (of dollar assets) for this year includes no less

than $620 million required for the settlement of our obligations not to the
United States but to Canada. On the face of it, therefore, the policy of liqui-

dating direct investments would seem to be closely linked with this payment to
Canada. Hence the necessity for this drastic step can be judged only in the
light of Canada's own exchange position on which there is very little infornation". The editorial then went on to suggest that if Canada has available
dollar assets it would be highly desirable that the transfer from the remainder of the Empire should take the form not of gold but of a temporary
hypothecation of British direct investments in the United States which could
thus be retained within the Empire for possible repurchase after the war".

A similar thought was expressed in the Economist of March 15 which, in a
paragraph from which a quotation is given below, implied that Canada might
well extend to the United Kingdom assistance similar to that rendered under
the Lease-and-Lend Act, while in a further note on March 22, also quoted below,
it was suggested that the difficulties of Canada's trade balance with the
United States would disappear if Canada could obtain her required imports
from the United States on lease and lend terms:

"It is impossible to leave the subject of

the supply of and demand for dollars without
remarking what a relief would be secured if it
were possible to make with Canada arrangements

similar to the Lease and Lend Act. It is

somewhat anomalous that a neutral should be
providing munitions free of cash payment while

gold or American dollars are still being paid
to a belligerent. There is no reason to
suppose that this is not appreciated in the
most realistic and generous spirit in Ottawa."
(Economist - March 15. 1941, page 329)

"The appearance in the estimates of British
dollar needs which have been published recently
in the United States of substantial sums paid
to Canada has naturally given rise to some discussion in this country. As was remarked in
The Economist last week, sit is somewhat anomalous that a neutral should be providing munitions
free of cash payment while gold or American

dollars are still being paid to a belligerent'.

But it would be wrong to read into this anomaly,
as is being done in some quarters, a suggestion
that there is any hoarding of gold by Canada or
any lack of financial cooperation at Ottawa.

379
The gold or American dollars paid to Canada by
the United Kingdom are needed to settle Canada's
own adverse balance with the United States, a
balance swollen by imports of raw materials and
machinery for the rapidly growing Canadian armament programme. If Canada could obtain these
commodities on lease-and-lend terms, the necessity

would, of course, disappear. But the difficulties
that have to be surmounted do not include any

lack of cooperation on Canada's part, and it is

a pity that the publication of partial statistics
should have given rise to a false impression".
(Economist, March 22, page 372)

After the publication of the speech by the Canadian Minister of Finance there
appeared
of which
the following, quoted from the City Column of the Daily
Telegraph comment
of March 28,
was typical,
"Misconceptions have arisen, both here and in the

United States, following the publication of official

figures showing that the Empire would meet a deficit
with Canada during the current year by payment of $620
million in gold. To many people it seemed odd that such
a large gold transfer should be made when the United States
was doing so much to relieve the pressure on Britain's
financial resources. It is made clear, however, in a speech
by Mr. Ilaley, the Canadian Finance Minister, that this
figure of $620 million has been interpreted falsely.
"Mr. Ilsley gave chapter and verse to show that Canada's
contribution to the Empire's financial effort has been much
larger than was suggested by the estimates recently published.
In the first 10 weeks of 1941 the Canadian Foreign Exchange
Control placed at our disposal, against sterling, 150,000,000
Canadian dollars. It is clear that Canada regards the $620
million merely as a residual item in the Empire balance-sheet,
for which payment solely in the form of gold is not anticipated.
The Financial News, however, in an editorial on March 27. which began by
paying tribute to Canada's financial assitance and cooperation, expressed the opinion
that in view of Canada's helpful attitude the British authorities would seem to have

acted a little precipitously in disposing of American Viscose at so early a stage.

The passing of the Lease-and-Lend Act, the editorial continued, was thought to demand
a sweepinggesture but the value of the gesture must have been largely vitiated so
long as pro-Nazi elements could claim that the dollar proceeds were required in

settlement of British obligations not to the United States, but to Canada. "Had
the authorities refrained from putting out estimates for Canada's dollar payments,
which now seem to have little practical significance, the need for such a gesture
might never have arisen".

380
The editorial concluded by repeating the contention made in the earlier
articles in the Financial News that in the long run, in spite of Canada's position
as a dollar currency country, it may be necessary "to ask Canada not only to
accept
sterling
payment
forthe
ourUnited
own deficit,
but actually to supply the Empire
with dollars
withinwhich
to pay
States".
Another aspect was stressed by the Financial Times which, in an editorial
on March 30, after pointing out that the Lease and Lend Act will not absolve
Great Britain from further realization of dollar assets, and that sales of
both
stated:securities and businesses must be accepted as a necessary war arrifice,

"Sacrifice is not confined to the individual, or necessarily to this nation. Britain

relinquishes potential earning power with every
asset that is sold, and it may be doubted whether
it is an unmixed advantage to America to permit a
serious disturbance to the economic set-up between
the two countries. Far-sighted observers in the
United States may well be disturbed at the prospect
of Britain losing a considerable volume of future
purchasing power. The United Kingdom is normally
among the best customers of the United States, and
for some years prior to the war there was a distinct
tendency to regulate trade relations between the two
countries with a view to preserving some sort of

equilibrium,

This editorial concluded by emphasizing that, because of the importance of
American sympathy and goodwill, British dollar assets must, if necessary,
continue as an earnest of determination to venture all for the winning of the
war, and
"apart from any devices, such as pledges instead
of sales of assets, that may be found possible,

our post-war position, and our correlative
ability to absorb U.S. xports, must be left
to take care of themselves".

Though the above summary of the British press reaction to the Viscose deal
and its bearing on the Canadian position is by no means exhaustive, it covers
the more significant published comments, with one exception, which is quoted
below from the weekly Time and Tide for March 29 (page 274):

"From the long-term point of view, the
sale of the Viscose Corporation is bad for Courtaulds' shareholders and bad for the nation. It
represents the sale of the golden goose that lays
a number of valuable dollars every year, and is
likely to lay bigger eggs as American prosperity
grows under the stimulus of defence expenditure on
that side,

381

"It may be that politics, and American

politics at that, played a big part in de-

termining the Viscose sale. A gesture was
wanted in advance of the debate on the

£1,750,000,000 appropriation for aid to Britain.
Something had to be done, and done quickly.
The Viscose undertaking was the easiest thing

to sell and it was sold. But under these

conditions the price obtained may not have
been the right price, and there seems no
adequate reason for the ten per cent profit
to be made by American interests who are to

re-sell the shares to the American public.
The bargain is that the British Treasury
will receive 90 per cent on the proceeds of
such re-sale. I hope Americans will realize

that 'all aid to Britain' is only being

given at a price, and it is a price which

will do America no good in the long run.

It will accentuate the dollar famine later

on. As the New York Herald-Tribune said, in
commenting on the Viscose deal, surely it

is more than a little short-sighted to destroy Britain's economic health while giving
all-out support to her battle for democracy'.
That sentiment is welcome, but we may not

express it over here. President Roosevelt
may be willing to 'abolish the pound and

dollar sign in the Anglo-American war bill,

but it looks as if Wall Street is out to

abolish the pound, as the price of American
help."

It may be as well to note that the sentiments expressed in the above quotation are doubtless not entirely absent in other quarters, though all but the
more outspoken may refrain from giving any expression to them. So long as the
liquidation of British assets was confined to the sale of gold and quoted market
securities, no question arose as to the necessity for the sacrifice of valuable
earning assets. But the prospect of parting with direct investments was met at
first with a hope that such sacrifices would not really prove necessary, and
after the first sale had been announced, with the reactions reviewed above, which
may be summarized as indicating that this form of sacrifice is one which must be

not with a stiff upper lip, if further resort to it cannot indeed be prevented.
Respectfully yours,
For the Ambassadort

Herschel V. Johnson
Counselor of Embassy
Enclosures:

1-4/ See page 6.

382
- 6- Enclosures;

1. Article from the Financial News,
March 14, 1941, entitled U.K.V
Trade Interests in America".

2. Editorial from the Financial News,
March 19. 1941, entitled "Bang
Goes Viscose".

3. Editorial from the Financial News,
March 27, 1941, entitled "Canada
to the Rescue".

4. Extract from the Londoner's Diary,
Evening Standard, March 27. 1941,

entitled "Peacock Hunt".

NOTE:

Owing to the paper shortage, it is
impossible to obtain five copies of
daily newspapers in most cases. The
clippings quoted are, therefore,
transmitted in one copy only. attached

to the original of this despatch. For

this reason extracts have been rather
extensively quoted in the body of the

despatch. It is assumed that copies of
The Economist are available in any
Departments in Washington where refer-

once to the full text may be desired.

KAHE/JC

A true copy of the signed original

383

C

0

P

Y

Paraphrase of telegram no. 266, March 31,
7 p.m. from Madrid, Spain.
I have been informed by the Argentine Embassy that
the Spanish Government is now studying the proposal which
contemplates the extension of a 160,000,000 Argentine peso

credit to be amortized over a period of 15 years at the
maximum. The credit would be used entirely for the

purchase of certain quantities of Argentine products
described in my previous telegram, but the Argentine

Embassy is not willing to specify them in detail at the
present time as the quantities may be changed. This
would not be a clearing agreement even though in part
payment might be made from the full proceeds of certain
Spanish goods to be sold to Argentina, including

especially iron and steel products, and also from other
exchange earmarked for this purpose. Approximately

35,000,000 Argentine pesos would be grouped in this credit
to cover the cost of approximately 5,000 tons of wheat
from which shipments are at present actually being made,
even though details of the terms have not been completed.

RA:AED:GRS

Copy:bj:4-18-41

384
TURKISH EMBASSY
WASHINGTON, D. C.
March 31, 1941.

My dear dr. President:

I represent on behalf of the Turkish Government, pursuant to Sections 4 and 7 of the Act of March 11th,
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 11th, 1941, to
the Turkish Government shall be deemed to include a clause

that the Turkish 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 the Turkish Government;
and

2) If, as a result of the transfer to the
Turkish Government of any defense articles or defense inform-

ation, it is necessary, pursuant to Section 7 of the Act of
March 11th, 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 Turkish Government will do
so, when so requested by you or your designee for that purpose.
Please accept, Mr. Fresident, the assurances of
my highest consideration,

His Excellency

ll. Mining Colega

The President

of the United States of America

V

385

March 31, 1941
MEMORANDUM FOR THE SECRETARY:

Attached 18 a summary report of the projects
which have been worked on in the Division of Tax
Research during March, 1941.

RB
Attachment

386

Monthly Report on Projects in the
Division of Tax Research
March, 1941

I. New projects
1. Capital gains taxation
A memorandum analyzing the treatment of

capital gains under the 1938 Act is in
process. (Miss Coyle)*
2. Intergovernmental fiscal relations
An outline for the study of intergovernmental fiscal relations was prepared.
(Mr. Ecker-Racz)

3. National income and savings
A memorandum on the volume of savings and

income available for consumption was

prepared. (Mr. Farioletti)
4. Advertising costs
A memorandum analyzing the treatment of

advertising costs under the excess profits
tax was prepared. (Mr. Campbell,

Mr. Farioletti and Mr. Mills)
Persons listed as working on the different projects
do not include those who acted largely or exclusively
in a consulting or reviewing capacity. In general,

the person, if any, actively in charge of the project

is listed first.

387
-25. Income taxation
Tables were prepared showing the effects
of lowered personal exemptions and

increased surtax rates. (Mr. Zorach)
6. Gold and silver mining
(a) The principal arguments advanced in

support of classifying gold and

silver as strategic minerals for the
purpose of exemption under the excess

profits tax were analyzed. (Mr. EckerRacz)

(b) A memorandum on the taxation and

subsidization of gold mining in
Australia, South Africa and Canada
was prepared. (Mr. Eoker-Raoz and
Mr. Gordon)

7. Shipping tax
A memorandum commenting on a proposal for

a tax on water and pipe line transportation
was prepared. (Mr. Ecker-Racz)

II. Continuing projects
1. Income tax payment
A memorandum analyzing the problems

involved in the collection of the individual

388

-3income tax at source and other methods

of facilitating income tax payment is
in process. (Mr. Atlas and Mr. Mille)
2. Tax-exempt securities
(a) A memorandum relating to tax-

exempt securities of foreign

countries is in process. (Mr. EckerRacz and Mr. Mannen)

(b) A table showing the treatment of
interest from governmental obligations
under State income taxes was completed.
(Miss Wells)

(c) A digest of congressional proposals
pertaining to the elimination of taxexempt government securities was

completed. (Mr. Mannen)

3. Taxation of insurance companies
A memorandum analyzing statistical

information relating to the profit and
income tax payments of insurance companies

is in process. (Mr. Mills)

389

-44. Federal sales taxes
A memorandum on some possible forms of

Federal sales taxes, including taxes
on value added, manufacturers and whole-

salers, is in preparation. (Mr. Farioletti
and Mr. Copeland)

5. Federal excise taxes
A memorandum analyzing possible additional

sources of excise tax revenue is in
process. (Mr. Campbell)

6. Foreign taxes
(a) Memoranda on the latest changes in
Canadian and Australian taxes are

in preparation. (Mr. Atlas and
Miss Hughes)

(b) In collaboration with the Division
of Monetary Research, a study of the

Haitian fiscal system is in final
stages of completion. (Miss Wells)

7. Treasury Bulletin
An article for possible publication in
the Treasury Bulletin 18 in process comparing taxpayers' reported State of residence

390

-5 in 1936 with the States in which they

filed their income tax returns.
(Miss Coyle and Mr. Zorach)

8. Income, excess profits and undistributed

profits taxation

Reports on the following subjects have
not been actively prosecuted during the
month:

(a) Analysis in the light of issues
raised by the undistributed profits
tax of the statistics made available
from income tax returns and other
sources. (Mr. Atlas and Mr. Copeland)

(b) Analysis of the proposal to allow
corporations with five or less shareholders to be treated for tax purposes

as partnerships. (Mr. Mills)
(c) Analysis of special treatment afforded
financial, personal service and public
utility companies, the professions and
agriculture under the World War and

present excess profits taxes of the
United States, Great Britain and Canada.

(Mr. Mills)

391

-6III. Routine Assignments
1. Technical review of forthcoming
Treasury publications

(a) The work of the Philadelphia
project analyzing income, excess

profits and estate tax returns is
in final stages of completion.
A press release for the forthcoming
volume on capital gains and losses
was prepared. (Miss Coyle)

(b) Table outlines for periodic tabulations
from corporation excess profits tax
returns were reviewed. (Mies Coyle)
2. Digests and comments on other studies

(a) The following studies were reviewed:

1. Page proof of an article on
taxation for the Americana Annual.
(Miss Hughes)

2. The article "Public Relations in
Tax Administration" published by
the Federation of Tax Administrators,
August 1940 (Mr. Zorach)

(b) The report "Study of the Delaware State
Income Tax Yields" by Walter C. Wilson

is pending review. (Miss Coyle)

392

-7-

3. Statistics
(a) In connection with the supervision

of the statistical work of the
Bureau of Internal Revenue, various

proposals for statistical compilations
were examined including suggested

tabulations from the corporation
income and excess profits tax returns.
(Mr. Blough, Mr. Shere and Miss Coyle)

(b) Administrative reports and statistics
of the Bureau of Internal Revenue are
graphed and commented upon for

Mr. Sullivan's information. (Mr. Campbell)

(c) Data relating to different taxes,
digests of tax items, and congressional

activity on tax items of interest to
the Division are currently prepared.
(Staff members)

4. Correspondence
The Division handled correspondence pertaining

to tax matters. (Staff members)

393

March 31, 1941
MENORANDUM FOR THE SECRETARY:

Attached is a summary report of the projects
which have been worked on in the Division of Tax
Research during March, 1941.

Astachment

Masted

3/31/41

394

Monthly Report on Projects in the
Division of Tax Research
March, 1941

I. Here projects
1. Capital gains taxation
A memorandum analysing the treatment of

capital gains under the 1938 Act is in
process. (Miss Coyle)*

2. Intergovernmental fiscal relations
An outline for the study of intergovernmental fiscal relations was prepared.
(Mr. Keker-Raez)

3. National income and savings
A memorandum on the volume of savings and

income available for consumption was

prepared. (Hr. Farioletti)
Advertising conta
A menorandum analysing the treatment of

advertising costs under the excess profits
tax was prepared. (Mr. Campbell,

Mr. Farioletti and Mr. Hills)
Persona listed as working on the different projects
do not include those who acted largely OF exclusively
in a consulting or reviewing capacity. In general,

the person, if any. actively in charge of the project

is listed first.

395

5. Ineene toxation
Tables were prepared showing the effects
of lowered personal excaptions and

increased surtax rates. (Mr. Zorach)
6. Gold and eilver mining
(a) The principal argumonts advanced in

support of classifying gold and

silver as strategic minerals for the
purpose of exemption under the excess

profits tax were analyzed. (Hr. KekerRaes)

(b) A menorandum on the taxation and

subsidisation of gold mining in
Australia, South Africa and Canada
was prepared. (Hr. Ecker-Raes and
Mr. Gordon)

7. Shipping tax
A memorandum commenting on a proposal for

a tax en water and pipe line transportation
was prepared. (Mr. Beker-Raes)

II.
1. Income tax persent
A memorandum analysing the problems

involved in the collection of the individual

396

3income tax at source and other methods

of facilitating income tax payment is

in process. (Hr. Atlas and Mr. Hills)
2. Tex-except securities
(a) A memorandum relating to tax-

exempt securities of foreign

countries is in process. (Mr. EakerRees and Mr. Mannen)

(b) A table showing the treatment of
interest from governmental obligations
under State income taxes was completed.

(Niss Wells)

(e) A digest of congressional proposals
pertaining to the elimination of taxexempt government securities was

completed. (Mr. Nannea)

3. Taxation of insurance companies
A memorandum analysing statistical

information relating to the profit and
income tax payments of insurance companies

is in process. (Hr. Milla)

397
-

4. Federal sales taxes
A memorandum on some possible forms of

Federal sales taxes, including taxes
on value added, manufacturers and whole-

salere, is in preparation. (Mr. Parioletti
and Mr. Copeland)

5. Federal excise taxes
A memorandum analysing possible additional

sources of excise tax revenue is in
process. (Hr. Campbell)

6. Foreign taxes
(a) Hemoranda on the latest changes in
Ganadian and Australian taxes are

in preparation. (Mr. Atlas and
Miss Hughes)

(b) In collaboration with the Division
of Nonetary Research, a study of the

Haitian fiscal system is in final
stages of completion. (Hiss Wells)

7. Treasury Bulletta
An article for possible publication is
the Treasury Bulletin is in process comparing taxpayers' reported State of residence

398
5-

is 1936 with the States in which they

filed their income tax returns.
(Hise Geyle and Mr. Zorach)

8. Income. excess profits and undistributed
Reports on the following subjects have

not been actively prosecuted during the
months

(a) Analysis in the light of issues
raised by the undistributed profits
tax of the statistics made available
from income tax returns and other
sources. (Mr. Atlas and Mr. Gopeland)

(b) Analysts of the proposal to allow
corporations with five OF less shareholders to be treated for tax purposes

as partnerships. (Nr. Mills)
(e) Analysis of special treatment afforded
financial, personal service and public
utility companies, the professions and
agriculture under the World Var and

present excess profits taxes of the
United States, Great Britain and Ganada.

(Mr. Mille)

393

XXX. Rostine Assicuments

1. Technical review of forthooming

Treasure numbers

(a) The work of the Philadelphia
project analysing income, excess

profits and estate tax returns is
in final stages of completion.
A prese release for the forthooming
volume on capital gains and lesses
was prepared. (Hiss Coyle)

(b) Table outlines for periodic tabulations
from corporation excess profite tax
returns were reviewed. (Miss Coyle)
2. Digests and comments on other studies
(a) The following studies were reviewed:

1. Page proof of an article on
taxation for the Americana Annual.
(Miss Hughes)

2. The article #Public Relations in
Tax Administration" published by
the Federation of Tax Administrators,
August 1940 (Hr. Zorach)

(b) The report "study of the Delevare State
Income Tax Fields' by Walter C. Wilson
is pending review. (Miss GoyLe)

400

3. Statistics
(a) In connection with the supervision

of the statistical work of the
Bureau of Internal Revenue, various

proposals for statistical compilations
were examined including suggested

tabulations from the corporation
income and excess profits tax returns.
(Mr. Blough, Mr. Shore and Kiss Coyle)

(b) Administrative reports and statistics
of the Bureau of Internal Revenue are
graphed and commented upon for

Mr. Sullivan's information. (Hr. Campbell)

(e) Data relating to different taxes,
digests of tax items, and congressional

activity on tax items of interest to
the Division are currently prepared.
(Staff members)

4. Correspondence
The Division handled correspondence pertaining

to tax matters. (Staff members)

3/31/41

401
Customer

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

For

DATE March 31, 1941

Secretary Morgenthau
FROM

CONFIDENTIAL

Mr. Cochran

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

£53,000
£71,000

Purchased from commercial concerns

Open market sterling remained at 4.03-1/2. Transactions of the reporting banks

were as follows:

Sold to commercial concerns
Purchased from commercial concerns

.£ 1,000

£ 2,000

In New York, some improvement took place in the quotation for the Canadian
dollar, while the Cuban peso continued to ease off from the high of 3-1/2% discount
reached on March 27. The closing rates for the foreign currencies listed below were

as follows:

Canadian dollar
Swiss franc (commercial)
Swedish krona
Reichsmark

Lira

Argentine peso (free)

Brazilian milreis (free)

Mexican peso
Cuban peso

14-3/4% discount
.2322

.2384-1/2
.4005
.0505
.2320
.0505
.2066

4% discount

In Shanghai, the yuan in terms of our currency was quoted at 5-9/32 off 1/16
Sterling was 1/24 lower at 3.92-1/2.
There were no gold transactions consummated by us with foreign countries today.
The Federal Reserve Bank of New York reported that the Bank of Canada shipped
$3,399,000 in gold from Canada to the Federal for account of the Government of Canada,

for sale to the U.S. Assay Office.

The prices fixed in London for spot and forward silver were unchanged at 23-1/2d
and 23-7/16d respectively. The U.S. equivalents were 42.67$ and 42.56
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

402
We made two purchases of silver totaling 250,000 ounces under the Silver
Purchase
Act, all of which consisted of new production from foreign countries for
forward delivery.
During the month of March, we purchased 3,611,000 ounces of silver under the
Silver Purchase Act, as against 3,662,000 ounces in February. The figure for March
represents the lowest monthly total that has been recorded since October, 1939. The
sources of these purchases were as follows:

Type of Silver

Ounces

New production

1. From various countries

2. From Canada under agreement
Inventory
Total

2,910,000
450,000
251,000

3,611,000

The Federal Reserve Bank's report of March 26, listing deposits of banks in

Asia with the New York agencies of Japanese banks, showed that such deposits totaled
$112,661,000, an increase of $734,000 since March 19. Most of the change in deposits
took place on the books of the Yokohama Specie Bank's New York agency. The latter's

principal dollar liabilities to and dollar claims on Japanese banks in Asia stood as

follows on March 26:

Change from
March 19

March 26

Claims

: Loans

: Other - mainly Jap. import bills

$66,101,000
38,260,000
21,921,000
$68,232,000
6,173,000

$ 425,000

+

+

-

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

542,000
803,000

+ $1,296,000

- 2,541,000

The last three categories refer principally to Japanese banks in Japan and Manchuria.
It appears that the reduction in the Agency's own holdings of Japanese import bills
was effected primarily with funds loaned by the Agency to Japanese banks, plus part of
the proceeds of sales of U.S. Treasury bills, etc. held for account of such banks.

pml

CONFIDENTIAL

403
EXPORTS OF PETROLEUM PRODUCTS, SCRAP IRON AND SCRAP STEEL
FROM THE UNITED STATES TO JAPAN, RUSSIA, SPAIN, AND GREAT BRITAIN
AS SHOWN BY DEPARTURE PERMITS GRANTED

Week ended March 29, 1941
:

JAPAN

RUSSIA

99,600 Bbls.

--

--

117,000 Bbls.
64,000 Bbls.

--

-

---

---

----

-

--

SPAIN

GREAT BRITAIN

RPLOUER PRODUCTS

Fuel and Gas 011 (including
Diesel 011)

310,324 Bble.

Crude -

Blended or California
High Octane Crude*
All Other Crude
Gasoline Gasoline
Gasoline B*

100,000 Bbls.

All Other Gasoline

--

12 Bbls.

115,000 Bbls.

ubricating Oil Aviation Lubricating 011***
All Other Lubricating 011

-

--

11,633 Bbls.
32,252 Bbls.

--

-

-

-

-

-

--

--

-

-

Number 1 Heavy Melting Scrap

--

--

--

10,596 Tons

All Other Scrap

--

-

3,600 Tons

Tetraethyl Lead

26,120 Bbls.

"Boosters", such as IsoOctane, Iso-Hexane, or
Iso-Pentane
CRAP IRON AND SCRAP STEEL

ffice of the Secretary of the Treasury, Division of Research and Statistics.

March 31, 1941.

ource: Office of Merchant Ship Control, Treasury Department.

Any material from which by commercial distillation there can be separated
more than 3 percent of aviation motor fuel, hydrocarbon or hydrocarbon
mixture - President's regulations of July 26, 1940.
Aviation Gasoline.

As defined in the President's regulations of July 26, 1940.

404

ALLISON SHIPMENTS

British

Army

:

8

-

83

-

Jan. 12 - 18

41

-

Jan. 19 - 25

33

Jan. 26 - Feb. 1

31

Feb. 2 - 8

60

-

Feb. 9 - 15

30

Feb. 16 - 22

Feb. 23 - Mar. 1
Mar. 9 - 15

-

1

-

83

-

41

-

33

31

-

2

Total
4

-

2

-

-

-

1

-

-

71

77

74

80

17

53

14

103

417

841

-

77

2

1

-

-

-

36

Mar% 23 - 29

87

421

72

-

2

3

36

14

89

10

424

388

Office of the Secretary of the Treasury,
Division of Research and Statistics.

3

-

1

1

20

32

-

-

6

1

91

-

-

33

91

1

6

-

-

2

-

2

43

80

32

69

2

80

31

6

85

66

1

-

2

35

1

6

12

86

25

88

total

26

60

Mar. 16 - 22

TOTAL Dec. 29 - Mar. 29

8

F

3

Jan. 5 - 11

Mar. 2 - 8

:

Dec. 29 - Jan. 4

E

C

:

:

Total

C

Grand

2

2

3

9

March 31, 1941.

STRICTLY CONFIDENTIAL

405
ALLISON ENGINEERING COMPANY

Shipments of Airplane Engines
:
:

Actual
shipments

Estimated shipments

on existing orders

1940

January

10

May 24 - June 22

28

June 23 - July 20
July 21 - Aug. 17
Aug. 18 - Sept. 14
Sept. 15 - Oct. 12
Oct. 13 - Nov. 9
Nov. 10 - Dec. 7
Dec. 8 - Jan. 4

43

47

140
263
233
154
228

1941

January 5 - 11
January 12 - 18
January 19 - 25
January 26 - February 1

85

February 2 - 8
February 9 - 15
February 16 - 22
February 23 - March 1
March 2 - 8

86

March 9 - 15
March 16 - 22
March 23 - 29
March 30 - 31

43
33
32

66
80
91

77

80
53

103
306
260
310

April

May

June

330
320
370
400

July
August

September
October.
November

500
600

December
1942

700
800
800
800

January
February

March

April

646

May

Office of the Secretary of the Treasury,
Division of Research and Statistics.

March 31, 1941.

STRICTLY CONFIDENTIAL

406
BRITISH EMBASSY,
WASHINGTON, D.C.

31st March 1941

PERSONAL AND
SECRET

Dear Mr. Secretary,

I enclose herein for your
personal and secret information copies

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

Dear Mr. Secretary,

Very sincerely yours,

Halifex
The Honourable,

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

407

Tel egram from London dated March 28th.

Naval. Enemy aircraft attacked shipping off
Milford Haven evening of March 22nd. Four small ships
totalling 2,337 tons damaged. Two enemy aircraft were

1.

badly damaged.
2.

H.M.S. "Leith" attacked by two enemy aircraft

with bombs S.W. off St. David's Head, March 27th, was
undamaged but destroyed at least one aircraft. On March
27th, the Coastal Blenheims on reconnaissance of Lorient
attacked Fokke-Walf aircraft and cruiser presumably the
"voltaire" results unobserved. Two Blenheims dive-bombed
near missing about 6,000 ton

and two naval

auxiliaries off Brest.
Military - Albania. NO indications of Italians
3.
yet able to resume the offensive. Defensive preparations
being made in the southern sector. Total forces north of
line Durazzo - Tiranha probably not more than 12,000.
4.

Yugoslavia. The army loyal to the new Government

and reported concentrating southwards. Minimum of 23
divisions mobilised. The whole country appears enthusiastic
and orderly.
5.

on March 23rd - British Colonial and Belgian

forces occupied Bengali (about 331 miles west of Addis-

Abbaba) after severe fighting.
Royal Air Force March 27th. Daylight attacks
6.
were made on shipping from Ushant to La Rochelle and on

small navel craft off the Dutch coast. Alderney harbour,
buildings and small merchant ship hit. Two Blenheims
shot down by enemy fighters.

7. Night/

408

-Night of March 27th/28th. Ninety-seven
bombers sont to attack Cologna (30) Dusseldorf (39)
7.

Dunkirk, Calais and Breat. Three aircraft missing.
8.

Eritros.- During March 25th-26th. Sixteen

tons of bombs dropped on enomy positions near Keren;

two enomy fighters reported destroyed.
9.

Ethiopia. Three trains on Addis-Abbaba

Djibuti Railway Station at Awda received direct hits.
10.

Greece. On March 25th four Gladiators

intercepted 20 enemy fighters escorting 6 bombers.
They probably destroyed 1 fighter and damaged another.

One Gladiator destroyed on the ground at Parengtha.
11.

German Air Force. March 27th. Two enemy

fighters over Kent. One ME.110 damaged and one

Spitfire missing.
12.
Night of March 27th/28th. A few aircraft
reported off the coast.
13.
Syria. French reported building a defensive
line in northern Syria facing Turkey.

409

Telegram from London dated 29th March

Commander in Chief Mediterraneen with strong

force of Mediterrenean Floot on the 28th got into touch
with strong Italian forces south of Yildis west of Crete.
Enemy cruisers first sighted 8 a.m. By noon the enemy
forces in two groups retiring westwards at high speed
one group consisting of two battleships three cruisers
five destroyers, second group three cruisers three

destroyers with possibly two battleships. Air attacks
by aircraft and strong force of Blenheims from Greece
made several attacks. Former scored possible torpedo

hit on one cruiser; latter claim two bomb hits on one
cruiser two heavy bomb hits on another cruiser, one hit
heavy bomb on destroyer. One Littovio class reported
to have speed reduced to fifteen knots by day torpedo
attacks. Commander in Chief reported at 12:28 a.m.
29th March also two eight-inch cruisers severely damaged

by our battleships in ensuing night action - hoped sunk.
Result of destroyer night attacks not yet reported.
Survivors from believed six inch gun cruiser reported by

aircraft.
2.

On the 16th Parthian fired torpedoes at 6000

ton merchant ship and 10,000 ton tanker in escorted

convoy in the Straits of Measina, two explosions heard
believed two ships hit.
3.

Scharnhorst Oneisenau were at Brest on 28th.

One in dry dook one in Rade Aboi.

4. Royal/

410

24.

Royal Air Force. Night of 27th/28th.

Industrial contres Cologne and Dusseldorf each

attacked by 33 aircraft; 26 tons H.E. dropped on
the former and 33 tons and 3,000 incendiaries on

latter. Many fires and explosions caused.
5.

Night of 28th/29th. All bombing operations

cancelled.
6.

Dodocanese. Enemy aerodrome in Rhodes

bombed on 27th one enemy aircraft destroyed on the
ground.
7.

German Air Force, 28th. Only slight enemy

activity; our fighters destroyed one enemy bomber and
probably destroyed a second.
8.

reported.

Night of 28th/29th. No enemy operations

411

Telegram from London dated 30th March.

Naval. No further news yet received about
the action in the Mediterranean March 28th and 29th

but Greek destroyers have picked up 110 Italian
survivors and have been directed by Sunderland

aircraft to the position to pick up 600 more.
2.

March 29th, several enemy air attacks made

on east coest convoya; one British tanker was hit and
sunk.

Royal Air Force. Night of March 29th/30th.
All bombing operations cancelled.
4.
Italy. March 28th. Six medium bombers

3.

attacked aerodrome at Locco (near Frindisi) destroying
at least one aircraft and damaging 20 others.
German Air Force. Night of March 29th/30th.
5.
About 40 aircraft operating principally in Avonmouth
ares, and 36 more suspected of mine laying.
C.

In central Mediterrenean German dive bombing

force has been reinforced from units previously located
in northorn France.
7.

Whole dive boning force in the Balkan theatre

(160) now located in south vest Bulgaria,
No.yo Security. Night of March 29th/30th.
B.
Bombing not heavy but sharp attacks on Avonmouth and

Bristol. At Avenmouth three oil cisterns set alight and

still burning. Firea all under control. Casualties so
far reported not serious.
Add to paragraph 1 above. Three Italian eight
9.
inch cruisors, two destroyers now confirmed sunk, one six
inch cruiser possibly sunk. Our losses nil.

412
CONFIDENTIAL

MILITARY INTELLIGENCE DIVISION,
WAR DEPARTMENT,

TENTATIVE LESSONS BULLETIN,

No. 86
G-2/2657-235

Washington, March 31, 1941.

NOTICE

The information contained in this series of bulletins
will be restricted to items from official sources which are
reasonably confirmed. The lessons necessarily are tentative
and in no sense mature studies.
This document is being given an approved distribution,

and no additional copies are available in the Military Intelligence Division. For provisions governing its reproduction,
see Letter TAG 350.05 (9-19-40) M-B-M.

NEW TYPES OF GERMAN ARMORED DIVISIONS

SOURCE

This bulletin is based upon information recently received
from American official observers in Europe.
CONTENTS

1. GENERAL

2. THE REDUCED-SIZE DIVISION
3. THE LARGE DIVISION

a. General
b. Common Organization

C. Differences in Organization

4. G-2 COMMENT

CONFIDENTIAL

-1-

413
CONFIDENTIAL

NEW TYPES OF GERMAN ARMORED DIVISIONS
1.

GENERAL

During the winter 1940-41, Germany reorganized her armored,

or Panzer, divisions and expanded their number. There is probably
no longer a single Panzer division in The German Army which is

organized along 1940 lines. While information as to details of reorganization is in no sense conclusive, it permits an insight into

organizational trends prevailing at present in the German Army.

There is no longer a single type of Panzer division, for
two major types have been recognized - a large division and one

reduced in size. Three variations of the large division have also
been identified.
The concept of the "task force" governs German military

thought to a great extent, and it is not inconceivable that still

other types of armored divisions will be set up during 1941.

A part of the armored divisions reported to have been
transported to Tripoli are of the reduced-size type, probably
because lack of a road net in North Africa would seem to render
impracticable the constant use of as large a body of troops as
the 1940 type of Panzer division.
2.

THE REDUCED-SIZE DIVISION

According to usually well-informed European sources, the
reduced-size Libyan Panzer division is organized as follows:
Division headquarters;
One tank regiment of two battalions - 188 tanks;
One reconnaissance company or battalion - 29 armored
cars;

One battalion of motorized infantry;
One "assault" artillery battery - 75-mm. infantry

howitzers mounted on light tank chassis and
provided with limited armor protection;
One antitank battalion armed with 37-mm. and 47-mm.
antitank guns;

One antiaircraft battalion, armed with the following
dual purpose antiaircraft and antitank guns:
twenty-four 15-mm. antiaircraft machine guns;
twelve 20-mm. antiaircraft machine guns, and

sixteen 37-mm. machine guns.

CONFIDENTIAL

-2-

414
CONFIDENTIAL

It is probable that this type of division also contains
a small pioneer and signal detachment, although no information
to this effect has reached the War Department.
3.

THE LARGE DIVISION
a.

General

The three types of large Panzer divisions already

recognized are alike in all respects except in the matter of
organization of the tank brigade. In all cases reconnaissance
echelons, as well as motorized infantry brigades, are similarly
organized.
b.

Common Organization

Common organization is as follows:
Division Headquarters:
5 command vehicles;

5 light tanks for the reconnaissance
platoon;

25 motorcycles for the messenger service.
Motorized Reconnaissance Battalion:
One company of 24 armored cars;

One company of 24 light tanks;
One company of 120 motorcycles;
One heavy weapons company consisting of

One antitank platoon of four 47-mm.
antitank guns,
One infantry howitzer platoon of two
75-mm. infantry howitzers.

Motorized Infantry Brigade:
One motorized infantry regiment - two
battalions - armed as follows:
72 light machine guns;
16 heavy machine guns;

24 light 50-mm. mortars;

8 medium 81-mm. mortars;

4 infantry howitzers, 75-mm.;
8 assault guns, 105-mm. howitzers on
self-propelled mounts. (Note:
There has been no previous report

to the effect that these howitzers

were set up on self-propelled
mounts. G-2.)

One Motorcycle regiment, or possibly battalion,
consisting of:
24 machine guns;

8 mortars, probably of 50-mm. caliber;

CONFIDENTIAL

-3-

415
CONFIDE TIAL

16 infantry howitzers, 75-mm, mounted
on light tank chassis and provided

with light armor protection.

Divisional Artillery

One battalion of 105-mm. howitzers.
(Note: One report states that
these howitzers are mounted on

"sleds". This report is believed
to be of doubtful authenticity.

G-2.)

One battalion of 120-mm. howitzers.
(Note: This gun has not been

previously reported except for a
special Rheinmetall model constructed before the outbreak of
war for sale to the Norwegian
Army. G-2.)

Antitank Regiment or Battalion:
36 antitank guns, 47-mm.;
18 guns, 75-mm. or 88-mm.

Antiaircraft Regiment, or Battalion, armed
with the following dual purpose antiaircraft and antitank guns: twentyfour 15-mm. guns; twelve 20-mm. guns,
and sixteen 37-mm. guns.

Signal Battalion.
Pioneer Battalion with Bridge Columns.
C.

Differences in Organization
In the case of the three types of heavy Panzer

division, each tank brigade has a different organization. Difference
may be due to restrictions in German tank production, but it is
more probably the result of German GHQ's desire to produce special

types of units for specific theatres of war. The three varieties

of organization have been arbitrarily designated as Types A, B,
and c, and the differences among them lie in the organization and
equipment of the 2nd Tank Regiment of the brigade.
The Tank Brigade Headquarters and 1st Tank Regiment

are organized in all cases as follows:
Tank Brigade Headquarters:
5 command vehicles;

5 light tanks for the light tank reconnaissance
platoon;

25 motorcycles for the messenger service.
CONFIDENTIAL

416
CONFIDENTIAL

The 1st Regiment (two battaliona):
15 command vehicles;

15 light tanks for three reconnaissance

platoons;
176 medium tanks;

Twelve 15-mm. antiaircraft machine guns and
twenty-four antiaircraft 20-mm. machine
guns, all of which are dual purpose
weapons in that they can also be used
against tanks. The organization used

is probably that of a single anti-

aircraft company, which is a regimental
unit.
The 2d Regiment:
Type A:

Same as 1st Regiment.
Type B:

5 command vehicles;

15 light tanks for three reconnaissance
platoons;

One battalion equipped with 64 medium

tanks - class III, 18 tons, and
class IV, 22 tons;

One battalion equipped with 64 medium
and heavy tanks - class V, 32 tons;

class VI, 32 or 36 tons, and class
VII, weight unknown.

Type C:

5 command vehicles;

5 light tanks for the reconnaissance
platoon;

One battalion equipped with 5 light

tanks and 64 heavy tanks, class

VII, weight unknown;

One battalion of 47-mm. antitank guns,

protected by light armor, on self-

propelled mounts, number unknown.*

*Note: An American official observer in Sofia reports that he has
observed these "tank chasers." He states that they are "fast
light tanks, probably tank chasers, armed with guns of about 75-mm,
and having traction from 12 wheels made of hard rubber." G-2.
CONFIDENTIAL

417
CONFIDENTIAL

4. G-2 COMMENT

Establishment of these new types of German armored divisions

illustrates the fluidity which prevails in the German Army. The

organization and equipment of a German unit never remain stabilized
for a long period of time, and constant change appears the only fixed
rule. Changes of organization are simple in the German Army, for
Tables of Organization are anything but sacrosanct and basic cells squads - always remain constant. Reorganization involves only

shifting the proportion and arrangements of the cells.

Five major trends in organization are apparent in these
new types of Panzer division:

1. A shift from light to medium and heavy tanks. In all
four types of divisions, light tanks appear only in the divisional

reconnaissance battalion and in the reconnaissance platoons of the

various tank sub-units. In the former, light tanks seem to be replacing armored cars.

2. A strengthening of antitank defenses in the division.

This is clearly discernible from the appearance of 47-mm. antitank
guns in quantity and the assignment to the division of an antiaircraft
machine gun battalion, all of whose guns are also capable of antitank

fire.

The reorganization of the artillery component of the
division as deduced from the appearance of a large quantity of light
assault artillery set on self-propelled mounts and protected by armor.
3.

4.

The appearance in one instance in the tank brigade of

a battalion of "tank destroyers" - 47-mm. antitank guns on selfpropelled mounts.

The strengthening of the antiaircraft protection of
the division by the assignment of an antiaircraft machine gun
battalion.
5.

CONFIDENTIAL

-6-

418

RESTRICTED

M.I.D., W.D.

G-2/2657-220
No. 354

April 1, 1941
12:00 M.

SITUATION REPORT

I.

Western Theater of War.

Air: German. In daylight yesterday there was scattered
activity over England. Last night a fairly heavy attack was made on
a "northeast coast town."
British. Normal night attacks on northwest Germany
with concentrations on Enden and Bremen.

II. Balkan Theater of War.
Ground: Bulgaria. No change.
Yugoalavia. The possibility now exists of an immediate attack against Albania.

Albania. The Greeks report the annihilation of an
Italian center of resistance. Local Greek action reported in the
Ninth Army or Northeast Sector.

Air: Normal close support by both sides in Albania.
III. Mediterranean and African Theaters of War.
Ground: Abyssinia (Ethiopia). Diredawa, on the Addis
Ababa railroad, was occupied by British troops on the afternoon of
March 29.

Eritrea. The British advance toward Asmara is
continuing.

Air: Some Axis offensive activity in Libya.

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.

419
RESTRICTED

G-2/2657-220
No. 353

M.I.D., W.D.
March 31, 1941
12:00 M.

SITUATION REPORT

I. Western Theater of War.
Air: German. Widespread activity over Great Britain in

small force.

British. Limited activity. Last night fairly heavy

attacks were made on the Invasion Ports, including Brest.
II.

Balkan Theater of War.

Ground: Bulgaria. It is definitely reported that German

troops are being reoriented from Rumania and Yugoslavia toward the
Yugoslav frontier.

Yugoslavia. Mobilization continues.

Albania. Intense patrol and artillery activity
is reported by the Greeks.

Air: Normal close support in Albania.

III.

Mediterranean and African Theaters of War.

Ground, Eritrea, The Italians are retreating toward
Asmara under British pressure.

Ethiopia. British forces are advancing from Harar.
Diredawa has already been evacuated by the Italians.

Libya. No activity reported.
Naval: The British Fleet has sunk three heavy Italian
cruisers and two destroyers in a sea and air battle west of Crete.
The British appear to have suffered no losses.

Air: German. Malta was again raided.
RESTRICTED

420
RESTRICTED

British, The sea fight in the eastern Mediterranean
appears to have involved very close aerial cooperation. The Fleet
Air Arm is said to have mauled and delayed the Italian fleet until
British ships could come up.

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

421

Paraphrese of Code Radiogram
Received at the War Department

as 10:09, March 31, 1941.

London, filed 14:50, March 31, 1941.

1. British Air Activity over the Continent.
a. Daylight of March 30. Axis shipping off the coasts of
Holland and France were attacked by a formation of British bombore.
Machine-gua fire and near misses inflicted some damage on at least four

cargo boats and the activities of those bonbers also caused the staking
of one Magi anti-submarine vessel.
R. Day of March 29-30. Adverse weather caused the cancellation
of all flights of planos of the bomber commund. However mines were planted
by a small number of bombers from the Coastal Command along the coast of
France.

e. Night of March 27-26. A total of 5,000 incondiary bomba
and 33 tons of high explosive bombs were used in the British attack on

Desselderf. Fifty tone of high explosive bember were used in the British
raid on Cologno.

2. Geresa Air Activities over Britain.
a. Night of March 30-31. Bervick, Seatland, was attached by
three German bembers but little damage was done. Lone German please

engaged in seattered attacks in Lineolashire, Saffolk, Yorkshire and
Horfell. A few German planes carried out mining operations along the
coast of Register from the Member River to Yormouth. An attempt was made

to intereept those almo-laying please by British night fighters but 18
was unouccessful.

CONFIDENTIAL

CONFIDENTIAL

422

B. Day of March 30. Four German bumbers crossed the coast

line of Regiend. About 200 Gerasa please were over the Dover Straite
on defensive patrole. Large members of German planes were engaged is

weather and a shipping recommissance on all coasts of England.
2. Hight of March 29-30. A total of 40 Gorman please took
part in the reid against Avennouth. German boube set fires at three
oil storage eisterno which were completely destroyed.

3. Aircraft locass.
a. British. There are as reports of British aircraft leases.
B. German. Bay of March 50. One plane destroyed and one
other damaged.

4. British air activities is Middle Eastern theaters were as

follows: in both theaters in Italian East Africa, (Hritree and Ethiopia)
please of the Reyel Air Force supported the operations of land foresa;
in the Albenian theater British bombing attacks were sade in the Bornt,
Himero (8) and Topoleni regions; the Libyen harber of Tripoli was
ouccessfully bombed w Brittah please.

5. Geresa sir activities in Middle Eastern theaters consisted
of two saids on Maite. The first was during the night of March 29-30,
and share we 116620 damage from the reason bombing. Early on the morning

of March 30 eight more Genera please attacked as airfield on Maita. There
were no commities and the damage done was slight.
6. The two 86,000-sen German battleships SCHARUHORNY and

CHRISSBALL that were eighted is the Atientic some days ago are now at Breas.
SCAHLON

-8-

CONFIDENTIAL

423

CONFIDENTIAL
Distribution:
Secretary of Mar
State Department

Asst. Secretary of War
General Miles

Chief of Staff
War Please Division

Office of Navel Intelligence

Air Gergo
0-3

-3-

CONFIDENTIAL

CONFIDENTIAL

424

Resignation of Code Rediegree
Received as the Mar Department

as 19:12, March 31, 1941.

Seignte, filed March 31, 1941.

1. Togoclavia tatenie to sake an attack - Albania at the

start of hostilities, and to drive the Italian forces out, seising
the parts, according to a statement made to - by General Mirkovie.

Preparations for hostilities are being rushed at fever heat at the
Year Department, which is reasing twenty-four hours a day.

Nothing bayend delaying action is intended anywhere to the north of

the river line of the Save and the Danabe. Aid from the Crostians
would be velomed by the War Office, but they are planning their

military activities - a bosis of Serbian support.
2. Last night eight hundred Germans departed by steamer.

AS also e'slook tonight a special train will take Italian subjects,

installing - and children from the Italian Legation, back to Italy
for repatriation. The offices of the German military attache and the
German cancal were leading tea trucks during the afternoon yesterday.

The city of Belgrade is entirely orderly. Statements to the centrary
are program by the Asic Powers.
FORTIER

(e-e Note. General Misteria is assistant chief of air force and the

- who largely planned the military details of the coup d'etat.)
Distributions
Secretary of Mar
State Department

Office of Naval Intelligence
Air Gorpe

Secretary of Treasury
Aest. Secretary of Mar
General Niles

thief of Staff

Mar Please Division

CONFIDENTIAL

CONFIDENTIAL

425

Perephrase of Code Indiagram
Received at the War Department

at 15:12, March 31, 1941.

Madrid, filed 12:30, March 51, 1941.
Spain producing only 100 tons of copper per month and to
supply shortage is endeavoring to purchase British copper. Dependable
sources state that Spain is shipping no copper to Germany.
EAGER

Distribution:
Secretary of Mar
State Department

Secretary of Treasury
General Miles
War Plans Division

Office of Naval Intelligence

CONFIDENTIAL