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167
10

Excise taxes
:Estimated increase

Source

(In millions)
$255.0
132.5

Gasoline, 1 cent per gallon additional
Soft drinks, 1 cent a bottle and equivalents
Possenger automobiles, parts and accessories,

79.9

double rates

57.0

Check tax, 2 cents per check
Admissions, reduce exemptions from 20 cents to

55.0

9 cents

Tires and tubes, increase rates from 2 and 4₫ conts
to 5 and 9 conts

Telephone, telegraph, cable, etc., lower exemptions
and increase rates

Passenger transportation, 5 percent of amount paid
(35 cent exemption)

Telephone bill, 5 percent

Furs, 10 percent of retail sale price
Jewelry, 10 percent of retail sale price

52.5

40.4
37.6
28.6
20.7

19.6
15.0
10.0

(1932 Act exemption)

Photographic apparatus, etc., 10 percent
Clocks, watches, etc., 10 percent

Mechanical refrigerators, increase rate from 5 to
10 percent

9.8
8.5

Sporting goods, 10 percent
Matches, 2 cents per 1,000

7.1

Radio sets and parts, increase rate from 5à to
10 percent

Toilet preparations, revise basis
Trunks, suitcases and other luggage, 10 percent
Phonographs and phonograph records, 10 percent
Candy, chewing gum, 5 percent
Musical instruments, 10 percent

6.3
5.0

4.5
4.5
3.6

3.6

Bowling alleys, $15 per alley, billiard or pool table

Club dues, initiation fees, lower exemptions and
redefine base

Playing cards, increase rate from 11 to 15 cents
Sefe deposit boxes, increase from 11 to 20 percent
Cabarate, 4 percent of total charge
Total

3.4
2.8
1.7

1.7

1.0

$867.3

:

- 11 The Tronsury has given caroful consideration to the relative
merits of a general sales tax and a group of excises on selected
commodities in the light of present requirements. In concluding
against a general sales tax, it was not influenced morely by a
knowledge that such a tax would fall more heavily on the very

lowost income groups but also by the realization that such a tax
would militate against achievement of the basic principles set
forth in the opening of my statement.
Aside from these general questions there are several more

technical reasons for staying clear of the gonoral sales tax at
this juncture. Among these the following may be mentioned.

1. The effective administration of a general sales tax
would require the creation of an elaborate administrative
structure entailing more time and expense than is warranted if
the sales tax is to be used only as a temporary source of revenue.

2. The superimposition of a general sales tax on the
existing Federal excises would add to the complexity of the
Federal tax structure and unless the present excises were exempt
from a general sales tax lovy, some of the commodition would

almost certainly be taxed too heavily. The use of selected
excises avoids this complication and nakes possible fitting the
rates of tax for each commodity more nearly to its peculiar
market situations.

3. The Federal-State fiscal conflict involved in the
imposition of a Federal sales tax in addition to the existing
State and local sales taxes is mitigated by the proposed selected
excises.

168

169
- 12 For those general and more specific technical reasons, we

have come to the conclusion that it is inadvisable to risk the
dislocations in business and elsewhere which a general sales
tax would occasion. Instead, we propose to avoid experimentation

and stay as nearly as possible within the scope of our previous
experience by limiting our consumption taxes to excises on
carefully selected connodities.

We are faced with a job, a severe and unenviable one. But

we feel that the program outlined for you will do that job
*

effectivoly and in fairness to everyone./ I believe you will
agree with ne that the Treasury's suggestions will raiso the

money for the gigantic task ahead of us; that it distributes the
burden in a fair and equitable manner and that this entire tax
program will be accomplished without disrupting or dislocating
industry or our economy.

In all its tax proposals the Treasury seeks equity. Just as we
have sought equal treatment to all taxpayers in the repeal of the
tax exemption of future issues of Federal securities, and in our
frequently expressed desire for the repeal of the exemption in favor

of future issues of State and Municipal securities, so too, here

we offer a plan we believe to be eminently fair to all.

170

A-1

Tax changes aggregating approximately an additional $3,600 million of revenue 1/
:Estimated increase
Source

(In millions)

:

$1,520.7

Individual income taxes

Increase surtax rates, adopting attached schedule (with defense tax)

34762

Estate and gift taxes

Estate tax changes: (1) reduce exemption to $25,000;

(2) adopt attached estate tax rate schedule (with defense tax)

(3) reduce insurance exclusion to $25,000

Gift tax changes: (1) reduce exemption to $25,000; (2) increase the

gift tax rates to three-fourths the rates in the estate tax schedule

934.5

Corporation taxes

(1) Surtax: 5 percent on first $25,000 not incomes: 6 percent

on the balance

(2) Excess profits tax

188.3
112.8
75.5

Tobacco

Cigarettes: Additional 75 cents per 1,000
Cigars, tobacco and snuff: Double rates

177.6

Liquor

Distilled spirits: $1 per gallon additional

Fernented malt liquors: $1 per barrel additional
Wines, cordials and liqueurs: Increase of 16-2/3 percent

Other excise taxes

122.3
52.8
2.5

867.3
255.0

Gasoline, 1 cent per gallon additional
Soft drinks, 1 cent a bottle and equivalents
Passenger automobiles, parts and accessories, double rates
Check tax, 2 cents per check

Admissions, reduce exemptions from 20 cents to 9 cents

Tires and tubes, increase rates from 2 and 42 cents to 5 & 9 cents
Telephone telegraph, cable, etc., lower exemptions and increase rates
Passenger transportation, 5% of amount paid (35 cent exemption)
Telephone bill, 5 percent

Furs, 10 percent of retail sale price
Jewelry, 10 percent of retail sale price (1932 Act exemption)
Photographic apparatus, etc., 10 percent
Clocks, watches, etc., 10 percent

Mechanical refrigerators, increase rate from 5 to 10 percent
Sporting goods, 10 percent
Watches, 2 cents per 1,000

Radio sets and parts, increase rate from 5 to 10 percent
Toilet preparations, revise basis
Trunks, suitcases and other luggage, 10 percent

132.5
79.9
57.0
55.0
52.5
40.4
37.6
28.6
20.7
19.6
15.0
10.0
9.8
8.5
7.1
6.3
5.0
4.5

4.5
3.6
3.6

Phonographs and phonograph records, 10 percent
Candy, chewing gum, 5 percent
Musical instruments, 10 percent

3.4

Bowling alleys, $15 per alley, billiard or pool table

2.8

Club dues, initiation fees, lower exemptions and redefine base
Playing cards, increase rate from 11 to 15 cents
Safe deposit boxes, increase from 11 to 20 percent
Cabarets, 4 percent of total charge
Summation of items

Less: Allowance for interrelated tax bases (approximate)
Total

Treasury Department

534.5
400.0

1.7
1.7

1.0

4,035.6
435.6

3,600.0

April 24,1941

1/ Estimates for individual and corporation income taxes and the gift tax are based based

on income levels estimated for calendar year 1941; All other estimates are
on income levels estimated for fiscal year 1942.

171

A-2

Individual surtax rate schedule

4

:

2

:

0

:

$

Bracket rate
(percent)
11

:

of dollars)

:

Surtax net income
(In thousands

Total surtax
cumulative
320

$

500

14

2

46-

6

8

19

10

21

12

23

14

25

16

27

18

29

20

31

22

33

26

36

32

39

38

42

44

45

50

48

60

51

70

54

80

80 90

57

90 100

61

8

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

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

Over - 5,000

820

16

59

62
63

64
66
68
70

72
73
74

1,200
1,620
2,080
2,580
3,120
3,700
4,320
4,980
6,420
8,760
11,280
13,980
16,860
21,960
27,360
33,060
38,960
45,060
76,060
107,560
139,560
172,560
240,560
310,560
670,560

1,400,560
3,620,560
-

75

Treasury Department, Division of Tax Research April 24, 1941

172
A-3

Comparison of individual surtax rate schedules under
present law and proposal

(percent)

: Present law :

cumulative

Proposal

Present law : Proposal

:

:
:

($000)

Total surtax

:

income

Bracket rate

:

Surtax net

-

11

-

$

2

$

14

-

220
500

0
-

4
2

16

4

80

$

6
4

19

200

21

360

6

8

6

10

8

8

12

10

23

560

10

14

12

25

800

12
14

16

15

27

16

18

18

29

18 -

20

21

31

20

22

24m

33

22

26

27

36

32

30

39

26

32

38

33

42

38

44

36

45

44

50

40

48

50

60

44

51

60

70

47

54

70

80

50

57

80

90

53

90 100

100 -

150

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

750 - 1,000
1,000 - 2,000
2,000 - 5,000

Over 5,000

59

56

61

58

62

60

63

62

64

64

66

66

68

68
70

72
73
74
75

70

72
72
73

74

1,100
1,460
1,880
2,360
3,440
5,240
7,220
9,380
11,780
16,180
20,880
25,880
31,180
36,780
65,780
95,780
126,780
158,780
224,780
292,780
467,780
647,780

1,377,780
3,597,780

75

Treasury Department, Division of Tax Research

820

1,200
1,620
2,080
2,580
3,120
3,700
4,320
4,980
6,420
8,760
11,280
13,980
16,860
21,960
27,360
33,060
38,960
45,060
76,060
107,560
139,560
172,560
240,560
310,560
490,560
670,560

1,400,560
3,620,560
-

-

April 24, 1941

173
A-4

Comparison of present and proposed individual income taxes
on net incomes of selected sizes 1
Married person - no dependents

:
:

:

11

law
72

$

Present
4%

tax under
pronosal

Proposal
2.9%

$

61

$

31

152

70

312

110

506

1.0
1.8
2.2

150

700

2.5

317

4.0

1,258
2,336
3,843
14,128
27,768
43,476
330,156
717,584

1,131
1,628
2,316
3,073
4,800
6,824
19.540
35,127
52,474
346,122
738,086

71.8

3,916,548

3,937,050

78.3

528
858

5.1

121

7.8

242

5.3
6.9
8.4

10.1
11.7
14.1
16.3
18.5
20.5

11.7

24.0

15.4
28.3
37.0

27.3
39.1
46.8
52.5

43.5
66.0

Treasury Department, Division of Tax Research
1

Increase in

:

Proposal

law

Effective rates
:

:

1,000,000
5,000,000

Present

:

2,500
3,000
4,000
5,000
6,000
8,000
10,000
12,500
15,000
20,000
25,000
50,000
75,000
100,000
500,000

Amount of tax 3/

:

Net income
before
personal
exemption 2/

69.2
73.8
78.7

396
550
814

1,100
1,458
1,815
2,464
2,981
5,412
7,359
8,998
15,966
20,502
20,502

April 24, 1941

Under the proposal the attached surtax rate schedule is substituted
for the present schedule.

2/ Maximum earned income assumed.

Includes 10 percent defense tax.

174

A-5

Estate tax rate schedule

(Percent)

Cumulative

tax on higher

:

amount

:

:
:
:

0$

$

:

of dollars)

Bracket rate

:

specific exemption
(in thousands

:

Net estate after

200

4
$

5

10

600

8

5

10

20 30 -

20

12

1,800

30

16

40

20

3,400
5,400
10,000
15,200
21,000
37,000
54,500
73,500
94,000
182,000
417,000
907,000
1,417,000
1,947,000
2,497,000
3,067,000
3,657,000
4,267,000
4,897,000

40

60

23

60

80

26

80

100

29

100

150 -

150
200

35

200

250

38

32

250

300

41

300

500

44

1,000

2,000

49

500 1,000
2,000 3,000
3,000 4,000
4,000 5,000
5,000 6,000
6,000 7,000
7,000 8,000
8,000 9,000

9.000 10,000

10,000 - 20,000
20,000 - 50,000

Over - 50,000

47

51

53

55
57
59
61
63

65
67

69

5,547,000
12,247,000
32,947,000
-

70

Treasury Department, Division of Tax Research April 24, 1941

175

A-6

Proposed estate tax rates compared with

present estate tax rates

Present rates 1
: Cumulative
Cumulative
specific exemption: Bracket rate tax on higher: Bracket rate
:tax on higher
(in thousands
(percent)
(percent)
:
amount
amount
of dollars)
Proposed rates 1

:

Net estate after :

:
:

:

10

:

5

:

0$

$

4

200

$

600

8

100

$

2

200

2

5

10 20 -

20

12

30

16

30

40

20

40

60

23

60

80

26

80

100

29

100 150 -

150

32

200

35

200

250

38

250

300

41

300

500

44

500 - 1,000
1,000 - 2,000
2,000 - 3,000
3,000 - 4,000
4,000 - 5,000
5,000 - 6,000
6,000 - 7,000
7,000 - 8,000
8,000 - 9,000
9,000 - 10,000

10,000 - 20,000
20,000 - 50,000
Over

50,000

47
49
51

53
55
57
59
61

63
65
67
69

70

1,800
3,400
5,400
10,000
15,200
21,000
37,000
54,500
73,500
94,000

182,000
417,000
907,000
1,417,000
1,947,000
2,497,000
3,067,000
3,657,000

4,267,000
4,897,000
5,547,000
12,247,000
32,947,000
-

Treasury Department, Division of Tax Research

1/ Exclusive of temporary defense tax.

600

4

6

8

10 12
12 14
14
17
17
20
20

20 23
23 29
32 35
38 41
44 47
50 53
56
59
61

63
65
67
69

70

1,200
2,000
4,200
6,800
9,600
18,100
26,600
36,600
46,600
89,600
222,600
557,600
952,600

1,407,600
1,922,600
2,482,600
3,072,600
3,682,600
4,312,600
4,962,600
11,662,600
32,362,600
-

April 24, 1941

176

A-7

Comparison of Federal estate tax (before allowance of credit
for State death taxes) under present and proposed rates,
upon net estates (before exemption) of selected sizes 1

$

$

60
80

100
200
400

600
800

1,000
2,000
4,000
6,000

10,000
20,000
40,000
60,000
100,000

660

2,200
4,620
21,660
63,780
112,340
167,340
228,780

588,000
1,499,640
2,655,140
5,323,500
12,532,700
27,391,820
42,361,380
72,521,380

$

2,860
4,840
9,735
15,290
50,205
139,020
237,575
340,095
442,455
974,265

2,099,085
3,306,945
5,977,065
13,186,595
28,046,045
43,015,770
73,175,770

:

220

:Present:
law
0.4%

:

:

50

:

(000)

Effective rate : Increase in tax
Proposal
5.7%

1,1

8.1

2.8

12.2
15.3
25.1
34.8
39.6
42.5
44.2
48.7
52.5
55.1
59.8
65.9
70.1
71.7
73.2

4.6

10.8
15.9
18.7
20.9
22.9
29.4
37.5

44.3
53.2
62.7
68.5
70.6
72.5

Treasury Department, Division of Tax Research

:

Amount of tax 2/
Net estate
before exemption: Present law Proposal

Amount

$ 2,640
4.180
7,535
10,670
28,545
75,240
125.235
172,755
213,675
386,265
599,445
651,805
653,565
653,895
654,225
654,390
654,390

Percent
1,200.0%
633.3
342.5
231.0
131.8
118.0
111.5
103.2
93.4
65.7

40.0
24.5

12.3
5.2
2.4
1,5

0.9

April 24, 1941

1/ Under the proposal, the attached rate schedule is substituted for the
present schedule, and the specific exemption is reduced from $40,000

to $25,000. In the computations, the credit for State death taxes is

assumed to be 80 percent of the tax imposed under the 1926 Act, both
under present law and under the proposal. The defense tax is 10 per-

cent of the Federal tax after allowance of the credit for State death
taxes.

2/ Includes defense tax.

177

RADIO COMMENT
April 24, 1941

178

5:45 P.M.

RADIO STATION WINX

GRAY MORGAN: In Congress the House Ways and Means Committee

has before it the Treasury's new tax bill calling for an
over-all increase in the income tax from the present 4.4
percent to a new high of 16.5 percent. Secretary of the
Treasury Morgenthau appeared before the Committee and warned

the nation that all citizens, the poor and the rich, must bear

their fair share of the burden. The Treasury is trying to
raise three billion five hundred million dollars in additional
revenues for meeting the defense costs. Treasury experts

explained that if all other taxes remain the same, it means
that the American people will be contributing twenty-four
percent of their national income to taxes next year.
6:00 P.M.

RADIO STATION WJSV

EDWIN C. HILL: The Treasury Department today presented

Congress with its plan to raise three and one half billion
dollars in additional revenues, disclosing their aim to increase present tax rates from 4.4 per cent, the current

basic rate, to a new high of 16.5 per cent. The boost in

179

-2federal levies will mean that all taxing agencies, federal,
state, and local, will be taking twenty-four percent of the
national income next year. Henry Morgenthau, Secretary of

the Treasury, warned the nation today that all citizens, rich
and poor, shall bear their fair share of the tax burden.
6:15 P.M.

RADIO STATION WMAL

ANNOUNCER: The Treasury Department discloses today that the

present income tax rate of 4.4 percent will presently be
increased to 16.5 percent. Treasury experts advised the House
Ways and Means Committee that assuming state and local taxes remain

the same, the increase in the federal levies will mean that all

taxing agencies, federal, state, and local, will be taking
twenty-four percent of the national income next year.
6:30 P.M.

RADIO STATION WRC

BAUKHAGE: Here in Washington while we are thinking about war,

we are talking about taxes. That topic probably will be
discussed here and elsewhere for some time to come. Secretary

of the Treasury Morgenthau and his assistant, John L. Sullivan,
explained to the House Ways and Means Committee, the details

180

-3of Treasury's plan for raising that three billion six hundred
million dollars. Secretary Morgenthau suggested right off
that non-defense expenditures of Government could be out as

much as a billion dollars. He said the Federal farm program,

for instance, could stand a big cut. The specific new tax
proposal was presented by Sullivan. It calls for a minimum

of eleven percent surtax on the first dollar of taxable
income, as well as new surtaxes on corporate income. Another

Treasury official, Undersecretary Daniel Bell, estimated
that the new taxes, plus those already in effect, would be
about twenty-four percent of the national income next year.
Secretary Morgenthau described it as a small price to pay

for security against aggression.
6:30 P.M.

RADIO STATION WOL

WALTER COMPTON: Taxes were the talk of Washington again

today and probably they will be the main topic for many days
to come. Treasury Secretary Morgenthau and his assistant,
John L. Sullivan, explained to the House Ways and Means

Committee details of the Treasury's plans for raising three
billion six hundred million dollars. Secretary Morgenthau

181

-4suggested right off that non-defense expenditures of Govern-

ment could be cut as much as one billion. The specific new

tax proposal was presented by Sullivan. It calls for a
minimum eleven percent surtax on the first dollar of taxable
income, as well as new surtaxes on corporate incomes. Another

Treasury official, Undersecretary Daniel W. Bell, estimated
that the new taxes, plus those already in effect, would be
above twenty-four percent of the nation's income next year.

Morgenthau described it as a small price to pay for security
against aggression.

6:45 P.M.

RADIO STATION WJSV

ERIC SEVEREID: The Secretary of the Treasury turned over

to Congress today his new plan to raise three and a half
billion dollars in new income taxes. To a Congressman who

objected to the strain of all that, Morgenthau replied:
"Well, how much is it worth to be a free man living in a
free land?" And that is the situation in Washington.

182

-56:45 P.M.

RADIO STATION WMAL

LOWELL THOMAS: The Administration's plan to raise money

for national defense and aid to Britain was formally presented
by Secretary of the Treasury Morgenthau today. He placed it
before the Ways and Means Committee of the House of Represen-

tatives. The Secretary's recommendations come under two

headings - raise taxes, and cut down non-military expenditures.
The tax proposal presented the figure that we have heard

before, three and a half billion dollars to be raised by
extra taxation. The Secretary said that this will be a small
price to pay for the defense of national freedom. He
declared that the public is willing to accept the new burden,

the heaviest tax bill in American history. The principal
feature proposed is a drastic raise of income taxes which
also is according to information that we have had previously;
the basic four percent income tax to remain the same, but a

surtax to be put on every dollar of income, a surtax beginning
at eleven percent on all incomes. The Secretary of the Treasury
pointed out that extra taxes amounting to three and a half

billion dollars would take only four percent of the national
income which is rising rapidly. The proposal brought out the

183

-6fact that the new taxes added to those already in effect
would consume twenty-four percent of the national income.

The Secretary of the Treasury went on to argue that the
new taxation would have the desirable effect of keeping down

prices of the ordinary goods of life, because after paying
taxes, then the American people would have less money to

spend. Another argument that came up in the Committee hearing

was this; that even after paying all the taxes, the average
citizen would be better off financially than the men called
in the Army and Navy, because those called up are giving up

a year of earning, just to get a basic rate of pay of only
thirty dollars a month. In other words, they have given up
a lot more than the taxpayer is called upon to do. The drastic
plan proposed by the Secretary is not the only one under consideration. Congressional leaders have formulated another not

nearly so stiff, something that would not bear down so heavily
on the people with small incomes. As for cutting down nonmilitary expenses, Secretary Morgenthau told the Congressional

Committee that a billion dollars a year could be saved. He
said that there should be no cut in necessary relief money.
He declared that the Government must continue to provide for

184

-7those in want, those in urgent need of relief. He suggested
that large sums of cash could be saved by cutting the budgets
of the Civilian Conservation Corps and the National Youth

Administration, which already are scheduled for a total of
six hundred seventy million dollars during the next year.
All of those items ought to be re-examined, said the Secretary
of the Treasury. And he also thought that the money paid to
farmers should be cut. The present budget originally called

for a two hundred twelve million dollar farm bill. Congress

raised that to four hundred fifty millions. "That is one
place where a lot of money could be saved," 80 said the Treasury
head today.

7:00

RADIO STATION WOL

FULTON LEWIS, JR.: As far as Congress is concerned, the most

significant news tonight is that a considerable revolution

is brewing on the new tax bill. The full import of that tax
bill is just beginning to seep into the consciousness of the
average Congressman. Once it gets inside, it seems to cause

him a great deal of pain. Already there is one substitute
proposal, a substitute tax program, devised by the tax expert

185

-8for the Congressional committees themselves, and it reflects
very well the preference of Senators and Congressman as such.

It reduces the drastic increases on the income tax rate for
people in the lower income tax brackets from ten thousand

dollars a year down; but the difficulty is that this proposal
does not supply anything that is very convincing as a sub-

stitute for the income that the Treasury loses by that reduction.
The organization, so-called the little business men, who made
themselves famous by their meeting here several years ago,

sent the committee a suggestion today by telegram. They want

a payroll tax of five to ten percent of all salaries of all
workers. Just for your information, that is out of the
question from a political point of view. Secretary of the
Treasury Morgenthau and Mr. John L. Sullivan, of the Bureau

of Internal Revenue, appeared at the Capitol today, and they

testified on the subject of this program that they have prepared. They had, however, nothing particularly new to offer.

They merely insisted that a three and a half billion dollar
tax bill is necessary, and in their opinion their program is
the simplest way to get it. Secretary Morgenthau did propose
that drastic economies be made in every possible way. He

186

-9said that he thinks the appropriation for the CCC, for the
National Youth Administration, and for farm benefits should
be cut down to rock bottom. There is one compromise proposal

on this tax picture that seems to be gaining some general
favor around the cloak rooms and the offices, a combination

of sales tax and income tax increases. In effect, it really
is just about the plan that was offered by the Congressional
tax advisers about which I told you just a moment ago, with

a small sales tax to make up that difference. In some cases,
it was suggested that a general sales tax of one percent be

levied on everything. That would mean a nickel in taxes on
every five dollars worth of groceries you buy. The argument
was made that that certainly is not a burden to anyone. The
other alternative was, a two percent sales tax on general

commodities with an exemption for food, fuel, clothing, and

medicine. The first idea would bring about six hundred million
dollars worth of revenue, the second would bring about four

hundred million dollars worth, but both of them still are

strictly in the talk stage. The only thing that is certain
is that some sort of a tax bill is going through, and it is
going to be a steep one. And that brings up a bit of news

187

- 10 that I think you are entitled to know, inasmuch as you and

I are paying the bill for whatever is spent. We call it
national defense, and there are probably a very few people
in the country who begrudge a single penny that goes for that

purpose; but it begins to appear that in some quarters there

is an effort to tap the pipe line of this national defense
spending so that part of the money the public will pay in

taxes will go for other things than national defense.
7:15 P.M.

RADIO STATION WRC

FORD PEARSON: Secretary of the Treasury Morgenthau formally

handed Congress the job of raising three and a half billion

dollars in new taxes, calling the sum a small price to pay
for freedom.

9:00 P.M.

RADIO STATION WOL

GABRIEL HEATTER: Well, the new tax bill is on its way tonight
The amount recommended by Mr. Morgenthau is what earlier

reports said it would be, three and a half billion dollars.
And that is tempered by a plan to save about a billion dollars
of non-defense spending. The basic tax rate on incomes will

188

- 11 -

will probably remain at four percent, but surtaxes of a
minimum of eleven percent affecting the very first dollar
of taxable income are almost certain to come. And where we
spent about four percent of our national income for defense,
we shall now be spending approximately twenty-four percent.
9:15 P.M.

RADIO STATION WOL

FRANK BLAIR:

Away from the flurry of these developments,

Congress and the nation heard from the Treasury what Mr.
and Mrs. America must pay for defense. The Treasury's program

is twofold. More taxes, and economy in non-defense projects.

The Administration's specific tax proposals called for drastic
surtaxes on lower and middle income brackets, and a general

increase in most other levies.

10:30 P.M.

RADIO STATION WRC

CLAUDE MAHONEY: When I said that two Cabinet officers made

news, I should have said three; for Secretary Morgenthau is

in the news again, though not 80 definitely as though he had
mad a speech. He told the House Ways and Means Committee

today that the proposed three and a half billion increase

189

- 12 -

in taxes is a small price indeed to pay for liberty. He
said there is a possibility that the war may spread to this
continent, and that sounds like the other speakers. The
committee was hearing him on new defense tax schedules, and

I submit that his statement might also have been read in
advance by the same master proofreader.

11:30 P.M.

RADIO STATION WOL

ANNOUNCER: Assistant Secretary of the Treasury Sullivan

told Congress today that a manufacturer's sales tax high
enough to meet present defense needs would require a levy

of more than eighteen percent on virtually all commodities.
Sullivan was questioned during an appearance before the House
a

Ways and Means Committee on a possible substitution of

sales tax for the Treasury plan for raising three and a
half billion dollars in new defense funds. He said that
the Department had considered the sales levy in making its

study of tax resources, but had rejected it in favor of
levies against incomes, inheritances, and luxury commodities.

Earlier the Assistant Treasury Secretary had laid before the
Committee a detailed recommendation for sweeping new taxes to

190

- 13 provide money for the mounting defense program. The
recommendations included an eleven percent surtax on

individual incomes which would increase to sixteen and a

half percent the lowest bracket tax on private earnings.
It included a proposed new six percent surtax on corporate
income, sharp increases in inheritance rates, and higher
excise levies.

12:00 Midnight RADIO STATION WINX

ANNOUNCER: Assistant Secretary of the Treasury Sullivan

told Congress today that a manufacturer's sales tax high
enough to meet present defense needs would require a levy

of more than eighteen percent on virtually all commodities.
Sullivan was questioned during an appearance before the
House Ways and Means Committee on a possible substitution

of a sales tax for the Treasury plan for raising three and a

half billion dollars in new defense funds. He said that
the Department had considered the sales levy in making its

study of tax resources, but had rejected it in favor of
levies against incomes, inheritances, and luxury commodities.

Earlier the Assistant Treasury Secretary had laid before the

191

- 14 Committee a detailed recommendation for sweeping new taxes to
provide money for the mounting defense program. The recommenda-

tions included an eleven percent surtax on individual income
which would increase to sixteen and a half percent the lowest

bracket tax on private earnings. It included a proposed new
six percent surtax on corporate incomes, sharp increases in

inheritance tax rates and higher excise levies.

4/24/41

192

Mr Kuhn said today that he had ridden with
Secretary to the tax hearing this morning,

and he felt sure that the Secretary, after

thinking it over, did not care to write a

letter to the New York Times on this subject.

193

April 24, 1941

.

Ferdinand Kuhn, Jr.
Secretary Morgenthau

Please talk to me today about the tax editorial

in the New York Times. I think maybe we ought to write

a letter to them and tell them that if they think our
tax bill is so lousy, I would like to have them give me
a plan how to raise three and a half billion dollars
additional in taxes.

194
TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE April 24, 1941.
For wise
TO

Secretary Morgenthau

CONFIDENTIAL

FROM Mr. Cochran

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

£34,000

Purchased from commercial concerns £12,000

Open
market
banks
were as
follows:sterling

held steady at 4.02-1/4. Transactions of the reporting

Sold to commercial concerns
Purchased from commercial concerns

£ 3,000

-a

The Canadian dollar, which closed at a discount of 11-9/16% last night, weakened

to close at 11-7/8% today.

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

as follows:

Swiss franc

.2320-1/2

Swedish krona
Reichsmark

.2384
.4005

Lira

.0505
.2350
.0505
.2066

Argentine peso (free)

Brazilian milreis (free)
Mexican peso
Cuban peso

4-3/16% discount

In Shanghai, the yumn in terms of our currency was unchanged at 3-5/324. and
sterling was again quoted at 3.90.

There were no gold transactions effected by us with foreign countries today.
No new gold engagements were reported.

In London, the price fixed for spot and forward silver remained unchanged at
23-1/2d, equivalent to 42.674.
The Treasury's purchase price for foreign silver was unchanged at 350. Handy
and Harman's settlement price for foreign silver was also unchanged at 34-3/44.
Ve made no purchases of silver today.

HMR.

195
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE April 24, 1961

STRICTLY CONFIDENTIAL
TO

FROM

Secretary Morgenthau
Mr. Wiley

The Criminal Division of the Department of Justice has ruled that organ
isations engaged in the business of soliciting orders for food packages for
individuals in belligerent countries are not required to register as agents
of foreign principals or as persons soliciting contributions to relieve human

suffering in belligerent countries (under Section 8 of the Neutrality Act of
1959).

few

196
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
STRICTLY CONFIDENTIAL
TO

DATE April 24, 1941

Secretary Morgenthau

FROM Mr. Wiley
FBI reports:

Recent FBI reports indicate that deposits are being made in German accounts

in this country of currency traced to prior large cash withdrawals from Italian
accounts. On April 15 Hamburg-American paid $250,000 in cash to J. P. Morgan
and Company in packages of old bills the bank straps on which were from the Banco
di napoli Trust Company and the Corn Exchange Bank in which the Banco di Napoli

has an account and from which it has in the past made large cash withdrewals.
On April 21 the Reichs-Kredit-Gesellschaft deposited $113,000 in cash at the
Central Hanover for the credit of the Banco de la Nacion in Buenos Aires; 110

$500 bills in this deposit had been withdrawn by Credito Italiano from the Irving Trust on January 14. In addition a total of $36,500, withdrawn in large
bills by Credito Italiano some months ago, have been traced to cash deposits

of various German representatives during March.

April 18. The Japanese government is said to be arranging to place its
merchant
ships in the Pacific in the event of hostilities breaking out with the
United States.
ONI reports:

April 1 and 8 - Mexico City. A document has come to ONI's attention in
Mexico purporting to be signed by Velasquez, new chief of the CTM, the Mexican

labor organization, addressed to the officers of the organization, calling on

them to cooperate with the National Socialist Party in accordance with "our
contracted obligations." It is also reported from Tampico that the Mexican
immigration officials there are pro-Nazi and have been contriving to permit
the crows of seized Axis vessels to enjoy freedom from arrest or detention.

new

197
THE BRITISH SUPPLY COUNCIL IN NORTH AMERICA

Box 680

Benjamin Franklin Station
Washington, D. 0.

April 24, 1941
Dear Mr. Morgenthau:

When I saw the President a few days ago, I

described, at his request, the general British shipping
and imports position in broad outline, and subsequently
summarized this description in a kind of aide memoire.

Knowing your friendly interest and active help
in all that concerns American assistance to the British
and Allied war effort, I thought that you might care to
see this note, and I am, therefore, sending it to you.
You will, of course, appreciate that the shipping problem
varies rapidly, as losses occur and the strategic position
changes. Nevertheless, the broad outline remains fairly
constant for some time, and such a general picture as I

have tried to present may provide a useful background to
current events.

In particular, Purvis tells me that he is, at

your request, obtaining certain information as to the
volume of goods waiting for shipment at the different ports.
Such information reflects one aspect of the shipping difficulties, but is perhaps more useful if it 18 considered
in relation to the more general shipping situation. Otherwise the "last moment* difficulties resulting from a shortage of shipping which are reflected in statistics of goods
actually at the ports may be misleading.
In any case, you may care to glance through this
general note, which I shall be happy to supplement at any
time you may wish.

Yours sincerely,

(Signed) ARTHUR SALTER

Honorable Henry Morgenthau,

Secretary of the Treasury,

Washington, D. 0.
Enclosure

198

THE SHIPPING PROBLEM

1.

2.

Two things are necessary: (a) to out-build losses as
early as possible in 1942; (b) to bridge the interval.
Since the collapse of Western Europe last summer, losses

have been at the average rate of 5 million gross tons a

year. Every possible effort to improve protection is,
of course, needed but the enemy's attack is also increasing
in strength. It would be imprudent to count on a lower

average rate of losses. British building, in the United
Kingdom and elsewhere in the British Empire (Canada and

Hong Kong), is at the rate of 1 1/4 to 1 1/2 million gross
tons. In view of naval building and repairs, this
figure will probably not be exceeded and may be seriously
reduced if there 18 heavy bombing in the shipyards.

U.S.A. building is the only other source. To
meet the deficiency at the present rate of loss, 3 1/2
to 3 3/4 million gross tons a year would be required
even to match current losses at present rate but before
the full American production can reach its peak, tonnage

will have been further depleted. A mergin is, therefore,
needed to make up arrears apart from some insurance

against a possible increase in the rate of loss. It
is important, therefore, that American production should

199

be increased 80 as to reach the rate of at least
4 million gross tons (or 6 million tone deadweight)
as early as possible in 1942. This was the rate
programmed in 1917 and attained in 1918-19. The
speed with which production can be expanded is no

less important than the scale ultimately aimed at.
The most energetic action is, therefore, needed at
once.

On the present plans American output will

amount to 800,000 g.t. in 1941 and about 3 1/4 million
in 1942.
3.

If we assume provisionally that from the latter part
of 1942 combined building can be brought up to equal
the current losses, there remains the question of how

the interval is to be bridged.
The shipping required for this purpose may
be best judged from a brief summary of the present

shipping and import position of Great Britian.
In what follows, (A) ordinary ships and
cargo and (B) tankers carrying oil will be considered
separately.
4.

A.

(EXCLUDING TANKERS AND OIL)

British ocean-going tonnage, including what

has been added to the British flag by capture, requisition
and purchase, now amounts to 13 million g.t. In addition,
we have on charter 3 million g.t. of allied and neutral
ships in war service.,

-2-

200

of this total of 16 million tons, 4 million
tons are used by the Navy and Army (for armed merchant

cruisers, troop carriers, etc.), about 2 million tone
are under repair and about 2 1/4 million tone are
employed in maintaining Empire supplies. This leaves

about 7 3/4 million tone available for importing into
Great Britain.
5.

The imports which we can secure with this tonnage are

reduced (a) by the need to bring from more distant sources
what we imported in peace-time from Europe; (b) by the
delays necessarily involved in the convoy system, and

(c) by losses of cargoes afloat and ashore. After
allowing for every economy we can make in ships under

our own control (such as diverting from Australasia to
the Atlantic), we estimate that, on the assumption that
the present rate of loss continues, U.K. imports
(excluding oil) cannot possibly exceed 30 million tons
this year. How serious this position is may be judged

from the following facts:
Our imports (excluding oil) averaged for the
three years immediately before the war 56 million tons.
The corresponding imports in the worst year

of the last war (1917) were 34 million tons (and our
population was then less than it is now by 10%). In
the first year of this war we imported 43 1/2 million
tone and our plans were made on the basis of 40 millions

-3-

201
being a minimum below which real food difficulty and
some impairment of our war effort through shortage
of raw materials would be involved.
We were a few months ago compelled to out down

our programmes on the basis of a prospective total import
of 35 million tons, of which food was to take 15, and
raw materials and munitions 20. This would have involved
a severe hardship and shortage of some materials needed

for manufacture of munitions, but on that figure we might
perhaps have just pulled through. In any further
reduction below a total of 35, food cannot bear an equal
proportion of any out and the main result must be to
deplete stocks and stint supplies of the raw materials
wanted for munitions manufacture.
6.

B. TANKERS AND OIL.

We have (not counting fleet auxiliaries in
attendance on the fleet and thus not available for

replenishing stocks) 3 million g.t. of British ocean
tankers and 1 1/4 million g.t. of allied and neutral
tankers. In spite of severe rationing of petrol, we
need to import all forms of oil into Great Britain and
to transport about 15 million tons for bunkers and fleet
supplies abroad and for the civilian needs of the
Dominions.

We estimate now that we shall be short by at

least 500,000 g.t. even if future losses are from now
on balanced by replacement.

-4-

202

7.

We thus reach the question, "How much additional tonnage
18 needed during the next 12 to 15 months to prevent the

danger of a serious impairment of the war effort (through
shortage of either food or raw material or an enforced

reduction of military action in the Middle East, etc.)
We need an additional importation of 7 to 10 million tone
beyond what we can ensure by our own tonnage. We must

assume that the Middle East will absorb in total rather
more tonnage than it does now and we cannot prudently

allow for any net reduction in the rate of loss. We must
also bear in mind that any tonnage brought into our
service will come in gradually and will not be actually
importing for the whole of the forthcoming year. Taking
these factors into account, it seems clear that we really
need an increase of the tonnage engaged in importing or

in carrying military stores of between 3 and 4 million
gross tone coming into service rapidly enough to make

them at least equivalent in carrying power to 2 million
tons gross or 3 million tons deadweight immediately
added and continuously employed.
8.

It will naturally be asked whether some contribution
cannot be made to the above tonnage requirements by

some re-routing of British or Allied tonnage.
As far as British tonnage is concerned, however,
e very possible effort has been, and is being, made, under

-5-

203

the compelling pressure of our imports shortage, to
secure the maximum importing use of our shipping by
withdrawal from foreign trade and diversion from

distant sources (e.g., Australasia) to the Atlantic.
The above estimate of our prospective imports

(and, therefore, of the extent of the deficit) allows
for the effect of these diversions.
A detailed analysis has been made of the

employment of all the British ships and was recently
given to Mr. Hopkins in London. This shows that there
is only about 500,000 tone deadweight or 300,000 gross

tons physically suitable for ocean work. These ships
are, however, engaged in essential work. They could
be drawn into importing work if replaced, but not
otherwise. Any further diversion would not, therefore,
reduce the amount of extra tonnage required. But it
would enable some part of this tonnage to be taken

in the form of the allocation of shipping to work in
safe areas.

As regards Allied ships, a certain amount of
Norwegian, Greek and Dutch tonnage has been left outside

of direct war service in order to earn dollars required
to meet existing obligations and essential auvrent

necessities. Most, but not all, of this tonnage, is
-6-

204
however, engaged in important work for which provision
must be made in some way.

Allowing for this, it 18 possible that something
like 400,000 g.t. of further Allied tonnage could be
gradually brought into war service, if the Allied Governments could be furnished with the dollar exchange now

earned by their work. This might take the form of LeaseLend purchase or chartering by the U.S. Government with

allocation to war service.
9.

Taking the requirement, as explained in paragraph 7, as

say 3 1/2 million g.t. spread over the next year until
June, 1942, it remains to consider from what source this
might be met.

They consist of (A) tonnage not under the U.S.A.

flag, which might be obtained with the aid of the U.S.A.
Government and (B) U.S.A. flag tonnage.

The former category (A) includes Danish ships,

German and Italian ships in U.S.A. ports; a few

Jugoslav ships; the Allied tonnage referred to in
paragraph 8. As more remote possibilities are the
French ships, perhaps some of the enemy ships in Latin
American ports which the Governments concerned might

Beize if the U.S.G. gave a lead (a few of which might
perhaps come into our service); possibly also a few
of the "Panamanian" ships might be secured by the
U.S.A.

-7-

205

Taking into account political considerations
and the serious damage to most of the enemy shipping,

it would be improvident to hope for more than a total

of 3/4 million g.t. from all the above sources, and
much of this will come into service very late.
The second category, (B) - American "flag
tonnage* includes both existing ships and new ships
which will be produced between now and June 1942.

The existing American Mercantile marine

(excluding Great Lakes tonnage) consists of about 7 1/2

million gross tons. Much of this, of course, 16
unsuitable and the great part of the remainder cannot
be spared from the work in which it 18 now engaged and

to which it is being di verted for U.S.A. defense needs.

A great deal of "inter-coastal" work (1.e.,
from Pacific to Atlantic via Panama) could be transferred
to rail or road) and some of the "domestic" work could

be similarly transferred or restricted. Conceivably 1
million g.t. could be obtained from these two sources.
In addition, passenger vessels (which would
release some of our good cargo carriers from troop carry-

ing), tankers, and other tonnage might yield another

1/2 million g.t.
New production between now and the end of

June 1942, is planned to reach about 2 1/4 million

tons. Some of this will be required to replace ships
-8-

206
scrapped through old age. But most old ships could be

10.

kept going a year or two longer. Conceivably, 1 1/2
million g.t. could be allocated from new production.
The above withdrawals, if they were all possible, would on the assumption of the present rate of loss - almost
meet our deficit on essential needs (with allowance for

time lag in entry on service) until the middle of June,

1942, or a little later. By that time, American production might be so expanded that, when added to British

production, future current losses might be offset.
The problem, therefore, though urgent and

difficult, is not insoluble. Several conclusions, however,
emerge clearly:
1.

Immediate shipping assistance on a large scale is
indispensable and the date at which ships are
forthooming is as important as their number.

For the vital year ahead, a ship supplied
tomorrow is worth two ships in six months.
11.

The adequacy of the action described above, as

regards both production and interim assistance
from existing ships, depends upon the future

rate of losses. The enemy's strength in attack,

by both U-boat and air, is increasing. It is
uncertain whether our protective forces can
keep the rate of loss down to even the present

high figure in spite of their own increase in
strength.
-9-

207

It is obviously better to save a ship
than to build one in replacement. Anything

that is possible to assist in protection 16,
therefore, doubly valuable.
111.

Increase of production (e.g., by using the
resources of the Great Lakes) is highly desirable
if possible, in order to ensure some margin against
the uncertainty of further production, and to hasten
the date at which equilibrium between losses and
replacement will be reached.

Acceleration in the work is in any case
required, and to secure results even in 1942 the
action is required now. Every week's avoidable

delay involves serious loss in essential supplies.
iv.

For every form of assistance the most urgent and

drastic action will be required by the American
administration responsible (the Maritime Commission),

and intricate co-ordination with the British
supply organization. This will throw a heavy
strain on the personnel of the Commission, and

it is highly desirable that officers and appropriate
subordinstes shall have sufficient authority and
sufficient time to carry through the work involved,
in daily collaboration with the members of the
British Shipping Mission, by the decisions of
- 10 -

208

policy taken from time to time by the President.
Here, as in the sphere of production, any delays
through inadequacy of the administrative
arrangements, might be fatal.
Arthur Salter
April 22, 1941

- 11 -

209
(1) Six leading operational types.
(2) Number of pilots.
(3) Planes undergoing repairs, overhauled, etc.

210

MINISTRY OF AIRCRAFT PRODUCTION
1785 MASSACHUSETTS AVE
WASHINGTON. D.C.

OFFICE OF

THE REPRESENTATIVE

April 24, 1941

The Honorable Henry Morgenthau, Jr.,

Secretary of the Treasury,
Washington, D. C.

SECRET
AND

NFIDENTIAL

Dear Mr. Secretary:

I enclose usual monthly figures up to the end

of last month. To refresh your memory, the key is as
stated on the attached slip.
Yours sincerely,

mountain
Morris W. Wilson,
Representative.

T

211

SECRET AND CONFIDENTIAL

1
2

3

1940

May 10

3,209

3,101

1,874

Sept. 27

3,735

4,149

1,882

Nov. 29

4,185

4,398

Dec. 31

5,004

4,586

1,804

Jan. 31

5,477

4,630

1,815

Feb. 28

6,239

4,528

1,762

Mar. 31

6,648

4,613

1,773

-

1941

212

5.

District
Noted

RESERVE BANK

R. Hawkey
OF NOW TRAKE

Agril 24, 1943.
COMPIRED
Dear Mr. Secretary:

Attention: Mr. K. Marle Geohran

I an enclosing herewith our compilation for the
week ended April 16, 1941, showing dollar disbursements out

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

Withfully years.

1w J. W. NoKoon,
J. V. MoKoon.

Assistant Vice President.

Nenerable Heary Jr.,
Secretary of the treasury,

Backington, 3. e.

Declarare

COPY FOR OFFICE FILES
Distributed by Mr. Coohran to:
Cocretary

it Bolt

Mr. Sometern
Mr. Pohle

1

Mr. Upham

Mr. White
Mr. Wiley

AND ADSPRATTAN ACCOUNTY

Total
Debits

A/C

PERIOD
1939

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

Nov. 2 - 29
Nov. 30 Jan.

Official
British

Proceeds Transfers from official
British A/C
of
Total
Other
For Own For French
Debits Credits Gold

1

17.5
9.6

0.6
0.3

9.9

0.7

30.0

3

Sales

A/C

0.8
2.1

16.9

21.8

15.1

9.3
9.2
30.0

16.7
14.4

7.3
13.3

3.0

25.7
17.0
29.5

21.1

-

1940

23.5

23.1

23.1
42.3
38.2
37.9

3

1

3

July 4 - 31

28.2

28.2

117.6

96.3

18.7

18.7

73.6

53.9
412.7
16.4
14.0
49.2

35.2

15.0

16.6
-

-

Happened Group Dea 477.2
33.7
Jan. 2 - 29

16.6

31.1

60.9

April

16

504.7

44.3
26.7

43.9

12.5
18.1

28.6
69.6
60.6

707.4

33.7

16.9

60.9

33.9
24.3
46.0

12.5

4.4

3.6

18.1

3.8
6.5
7.5

2.3

2.3

4.1

4.1

Wookly Average of Total Debits Since Outbreak of war
million
7.2
Through April 16, 1941
$

42.5
534.8

460.6
31.1

-

WEEK ENDED:

March 26

306.4

35.2
48.0

-

48.0

2

37.9
44.1

26.7

26

42.9

44.1

44.3

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

23.2

29.3
24.8
50.0
72.2

42.3

-

16.1

50.2
72.5

323.0
2

Aur. 1 - 28
First year of war
Aug. 29 Oct.
Oct. 3 - 30

Jan. 30 - Feb.
Feba 27 ADT

23.5

-

-

Jan. 4 - 31
Feb, 1 - 28
Feb. 29 Apr.
Apr. 4 - May
May 2 - 29
May 30 - July

-

-

15.3

22.8

-

-

-

15.0

-

-

-

-

20.9

-

-

20.9

4.3

7.3
1.1

4.5

6.5

7.2

2.5

4.6

2.2

5.2

0.9

6.1

3.3

4.9

3.3

3.0

0.3

3.2

2.4

2.2

0.2

0.3

2.7

2.2

2.3

1.8

1.0

2.0
2.6

1.7

0.6
0.2
0.9

2.3

5.9

4.4

1.5

4.6

5.0

4.2

0.8

28.4

2.3

-

4.6

6.8

312

14.3
16.7

0.3

0.4
1.9

13.7

3.7
4.4

34.4
12.6

110.7

41.0

+230.2

57.9

2.0

0.2

4.8

0.5

0.3
0.1

0.2

0.2

0.1

5.8

1.2

27.3

8.7
10.1

3.1

3.0
3.9
2.5
7.5
0.6

4.8

-0.9

-0.8
-0.3
+1.4

+3.6

0.4
-1.8
4.9
0.7

5.0

3.4
30.0

1.6
6.1

6.2

8.0

6.7

1.3

2.6

7.9

6.5

1.4

2.2

2.5

3.6

2.1

0.5

6.8

4.8

1.5
2.0

43.4

62.4

50.1

12.3

4.8

6.8

5.1

1.7

5.0

3.2
13.7

0.6

2.6
1.2

5.0
5.8

8.1

1.1

1.1

0.1

442

0.3
1.2

0.3

63

1.2

0.6

0.2

0.2

3.5

- 1.9

36.1

6.8

1.7
0.8

3.3

27.3

4.8

14.5

1.6

-

3.8

14.9

143

1b

5.8

12.3

$181.7

3.4

-

2.5

0.2

0.2
0.3
5.9
3.9

Deer. (-

in Balance

1.9

2.3

39.4

0.6

Credits

1.9

3.0

3.2
3.8

Gold

-

12.8
4.7

2.1

Total
Credits

Sales

3.1

0.2

Debits

-

0.2

19.1

British

-

7.1

19.2
19.5
38.7

0.1

3.6

5.9

official Other
A/C

89.4
+54.9

15.0
6.8
-

to

Total
Debits

in Balance

0.3

-

14.3
23.1

-

-

-

Not Inor.
(+) or
Credits Deon (-)
Other

A/C

-

-

to

Strietly
Confidential

Week Ended April 16 1941.

3.3

12.5

0.1
5.9

0.4

0.6

+6

2.0
-1.6
+.7.9

-1.0
-0.6

+6.0
-0.2

(a) Includes

Ministry,

British

Supply Board,

Ministry

of

Supply

(b) Estimated figures based on transfers from the New York Agency of the OF
the
for private
proceeds of official British sales of American securities, including those
effectedBritish
throughnoonunt
direct negtitiation.
occurred, particularly during
the
the
to the official selling, subetantial liquidation
at this Bank cannot be identified with any noouracy. According
receipt ofofsecurities
proceeds
to

early data months supplied of the by war, the British although Treasury and released by Seorethry Morgenthau, total official and private British liquidation

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

Includes about $85 million received during October from the accounts of British authorized banks with Now York banks, presumably months

(o) the requisitioning of private dollar balances. other large transfers from such accounts during more recent

apparently reflecting 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 $36.5 million representing the initial payment on the sale of the American Viscose Corp. - subsidiary of Courtauld's, Ltd.

ANALYSIS OF BRITISH AND FRENCH ACCOUNTS

Week Ended Apr. 16. 1941.

(In Millions of Dollars)
Proceeds of
Sales of

207.8

185.4

1

142.0

3.2

105.8

57.8

Nov. 2 29

Nov. 30 Jan.

3

3

1
3

July 5-31

Aug. 28

First year of war

Aug 29 Oct.
Oct, 3 - 30
Oct. 31 - Nov.
Nov. 28 - Dec.

Har period through

2

27
31

Deo.

Jane Feb. 2E
Apr.

Feb.

WEEK ENDED:

March 26

April

9

16

8.9

8.7

89.0

75.2

50.6

54.8
124.2
115.5

16.8

38.0

43.4

20.6

15.4

113.4

26.1

108.8
101.0
87.3

100.9

23.6

77.3

108.3
94.0
86.4
126.2

283.2
249.7

145.3

137.9

156.7

93.0

319.3
225.0

261.1

180.2

80.9

294.8

1,793.2

1187.6

316.8

605.6
244.3

72.5

196.7
241.0
234.6

167.8
201.1
206.8

28.9
39.9

2,782.3
1975

425.6

1940

Jon. 4 - 31
Feb. 1 - 28
Feb. 29 Apr.
Apr. 4 - May
May 2 - 29
Day 30 - July

5.8

14.5

27.8

-

-

-

-

78.6

24.6

86.8

28.1

22.8

11.4

61.5

51.6

15.9

19.1

- 21.5

19.6
21.0

27.0

828.2

1.356.1

308.9

271.5
160.5
210.0
111.4

6.0
6.0
18.0
26.0

32.6
29.2

24.8
23.8

Average Weekly Expenditures Since Outbreak of Yer
$19.6 million
France (through June 19)
27.6 million
England (through June 19)
52.9 million
England (sinoe June 19)

125.6

6.0
2.0

58.7

22.4

31.5

30.0

5p.1
54.8
75.4

5.8

32.8

55.9
71.5
105.0

16.7
29.6

5.6
1.2
5.4

78.7

60.7
126.2

18.0

6.1

19.2

44.0
+108.4

57.0

127.3(0)

145.4
345.1(e)

44.4

29.4

3.2

335.6
3.0

9.5(e)
0.2

4.1

0.5
416.6

8.4

10.9

10.4

0,5

2.0

449.7

1095.3

90p.2

195.1

7.9

4.4

4.2

32.0

1.8

0.5

0.3

0.2

1.3
0.5

+229.0
7.3

31.5

18.5

0.8

0.1

0.7

-36.6

2.1

2.1

456.9
and
0.2
0.7

1,098.4

0.6

0.6

60.6

14.1
16.9

140

4.3

15.3

8.9

0.7

13.0

27.8

866.3
8.6

8.2

2.1

12.4

35.0

62.2

29.2

8.1

41.2

33.7

0.2

6.9

11.3
35.0

1.0

63.2

28.4

11.3
76.2

6.3

48.8

35.3
47.6

in Balance

7.3

26.0
72.0

Credits

93.9

55.4

878.3

103.

Sales

( or

Dear. (-)

55.1

29.4

101.4

Other

82.9

84.8

56.7(e)

of Gold

109.2

35.9

10.8

237.9

49.0

24.7

105.4

99.6

72.7

575.6

32.1

369
138.3

25.3
36.1

61.8

39.9
63.7

108.0

199.6

7.8
5.4

88.6

26.4
420.1
31,4

229.7

41.5

35.3

1.0

26.6

13.4

85.9
22.5

52.0

52.0

6.0

48.0

3.0
2.0

2,109.5
176.2

Debits

19.4

301.3
212.2
267.4

2,793.1

tures (d)

+113.5

15.0
10.8

198.5
259.5
198.0

Expendi-

22.4
138.8

14.0
20.0
12.0

101.4

164.6

56.7
60.9
46.8
93.2

-

Total
Debits

6.7

47.0(1)

6.1

16.7
+105.7

19.8

421.4

IV

0.6

0.7
0.6

0.1

0.5

0.1
0.5

Transfers from British Purchasing Commission to
Bank of Canada for French Account

Week ended Apr.

-

0.5

-

-

900.2

16

9

Cumulation from July 6 $ 152.3

million
million

0.4

0.1

198.2

+220.1

16

16

0.1

1.3

0.5
0.7
0.6

0.2

0.2
-

0.7

-

90.7
100.9
182.8

3.6

in Balance

-

94.3
106.7
191.7
97.7

Official)(b) Credits(2)

Gold

-

Total
Credits

1939

Aug. 31 Sept. 27
Sept.28 Nov.

Securities Other

Expendi- Other
tures(a) Debite

Total
Credits

Other

-

Total
Debits

Proceeds

Gov't

)

Gov't

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

FRANCE

OF

DEBIT

CREDITS

DEBITS

PERIOD

BANK

(BRITISH GOVERNMENT

Strially -

Confidential

-

-

1.5

1.

0.9

0.6
0.7
0.1

0.7

0.4

0.1

(See footnotes on reverse side)

216
PLAIN
LONDON

LS

Dated April 24, 1941
Rec'd 12:18 p.m.

Secretary of State,
Washington.

1621, Twenty-fourth.
FOR TREASURY.

(1) By way of closing a smell loophole the Bank
of England yesterday instructed banks that in future
no business in United States dollars with the Argentine
must be entered into unless a prior import permit in
free devisen has first been obtained from the Argentine
Foreign Exchange Control Office by the Argentine im-

porter. British banks financing dollar trade between
the Argentine and other countries have in some cases

recently received no return of dollars despite their disbursement in the first instance so that a loss of
dollar exchange was occurring. The Argentine author-

ities have agreed to provide United States dollars to
reimburse British banks in all cases where permits are
granted. According to this morning's press similar
arrangements have recently been made with Brazil. The
FINANCIAL NEWS regards the new restrictions as "demon-

strating the close collaboration existing between the
Bank

217

-2- 1621, Twenty-fourth from London.

Bank of England and the central banking institutions of
Latin America."

(2) The parliamentary secretary to the Treasury
announced in the House of Commons last night that the

local authorities participating in the conversion offers,
referred to in the Embassy's no. 1082, March 19, are
being asked to adopt uniform terms for conversion

offers which will be at par for 31 percent stock having
a life of 19-29 years. The 22 local authorities concerned will issue redemption notices on May 1 giving
three or six months notice according to prospectus
terms.

MINANT
WSB

219
C

0

VI

DEPARTMENT OF STATE
WASHINGTON

reply refer to
840.51 Frozen

April 24, 1941

edits/1638

The Secretary of State presents his compliments to
the Honorable the Secretary of the Treasury and transmits

a partial paraphrase of telegram no. 192 dated April 22,
1941, from the American Legation in Budapest, reporting a
conversation with the Prime Minister of Hungary, and a

copy of a letter dated April 22, 1941 from the Hungarian
Minister at Washington, seeking the issuance of licenses
for Hungarian diplomatic and consular expenses in the
United States.

Enclosures:

1. No. 192, April 22,
from Budapost.

2. From Hungarian Minister,
April 22.

220
PARAPHRASE OF INFORMATION RECEIVED IN TELEGRAM NO. 192

DATED APRIL 22, 1941, 10 p.m., FROM BUDAPEST.
-

I was asked by the Prime Minister last night to request

the Department to give reconsideration to the United States
freezing of the $800,000 which the Hungarian Legation now has

on deposit. To begin with, $900,000 was withdrawn by the
Hungarian Legation to be used by Legations and Consulates in
England and South America: but $200,000 was redeposited by

the Hungarian Legation due to the fact that it was necessary to
pay out $700,000 for the coming year in England and South America.

However, the Treasury has evidently added the redeposit to the
$600,000 which never were withdrawn and has blocked the whole

amount as the bank declined to pay $20,000 for the expenses of

the New York Consulate General. It is my conviction that the
Hungarians are acting in good faith; therefore it is my hope

that at least part of the funds will be freed to take care of
legitimate running expenses of the foreign diplomatic missions of
Hungary.

The Prime Minister also denied rumors that Hungary, complying with German demands, would police Croatia, thereby re-

placing German soldiers who could then be used in other places.
According to the Prime Minister no serious troubles between
Rumania and Hungary now were anticipated and already Hungary's

troops were gradually being demobilized.
TRAVERS

EA:MSG

Copysbi:-4-24-41

221
C

0

P

April 22, 1941

Y

My dear Mr. Berle:

With reference to our conversation of today, I beg to enclose
herewith for your information a list showing the monthly requirements
for the normal maintenance and administration of this Legation and of
the Hungarian Consulates in New York, Cleveland and Chicago, as well
as their joint consular agencies and offices.
I would deeply appreciate your help and assistance in obtaining
for us the required licenses so that the current and necessary
expenses and salaries may be paid without delay, namely,

a. a license for the Legation to draw from the
Riggs National Bank its own monthly requirements,

b. a license for the Riggs National Bank to remit from
the account of the Legation to each of the Consulates
their monthly requirements in the amounts set forth in
the enclosed list, and
C. licenses for each of the Consulates enabling them
to draw on their respective accounts with their own
banks indicated in the enclosed list to the extent of
the amount transmitted to then pursuant to the
license indicated under no".
I wish to reiterate once more the assurance I gave you orally that
the amounts intended for the maintenance and administration of the
Hungarian Legations and Consulates in South America, in London and in
Canada will be kept here intact until the pending questions relating
thereto are settled.
May I express the hope that the authorities of the United States
will perceive no objection if, from the amounts originally intended

for the maintenance of the Hungarian Legation in London and the
Hungarian Consulates in Montreal and Winnipeg, the travelling expenses

of the personnel of these offices and the cost of transportation of

their belongings be paid when they pass through the United States on
route to Hungary.

Permit me to express to you my deep appreciation for your kind
assistance in this matter.
I remain, my dear Mr. Berle,

Very sincerely yours,
(signed) GEORGE OHIKA

Hungarian Minister
Enclosure
The Honorable

Adolf Berle,Jr.

Assistant Secretary of State.

222

LIST OF MONTHLY REQUIREMENTS
FOR THE MAINTENANCE OF

HUNGARIAN LEGATION, KASHINGTON
HUNGARIAN CONSULATE GENERAL, NEW YORK

$10,000.
15,000.

HUNGARIAN CONSULATE GENERAL, CLEVELAND

(INCLUSIVE OF ITS OFFICE IN PITTSBURGE, PENNA.)

7,000.

HUNGARTAN CONSULATE, CHICAGO

(INCLUSIVE OF THE DEPUTY CONSULAR AGENCY IN LOS
ANGELES, CALIFORNIA)

The Banks of the Consulates are as follows:
Chase National Bank, New York

National City Bank of Cleveland, Ohio

Third National Bank of Chicago, Illinais,

4,000.

223

DEPARTMENT OF STATE

EA 811.5151

Washington

Control/

April 24, 1941

The Secretary of State presents his compliments to
the Honorable the Secretary of the Treasury and encloses

a copy of a paraphrase of telegram no. 229 dated April 23,
1941, to the American Embassy at Rio de Janeiro, regarding

the transfer of Yugoslav funds from the Bank of Brasil to
the Federal Reserve Bank of New York.

Enclosure:

No. 229, April 23.
to Rio de Janeiro.

224
PARAPHRASE OF TELEGRAM SENT

TO: American Embassy, Rio de Janeiro.

DATE: April 23, 1941, 8 p.m.

NO.: 229.

This telegram is for Caffery's attention.
Reference is made to our telegram no. 222, April 21, 6 p.m.
Department has been advised by the Yugoslav Minister

here that he has now been instructed by the Prime Minister

of Yugoslavia to notify the Yugoslav Minister in Rio to
request the Bank of Brazil to transfer $11,250,000 to the
Federal Reserve Bank of New York for the account of the

National Bank of Yugoslavia. Department is further advised
that the Yugoslav Minister here has so instructed the Yugo-

slav Minister in Rio de Janeiro. The Yugoslav Minister in
Washington understands that the request will soon be made

of the Bank of Brazil.
We consider it important for this transfer to be made
at once. We hope that this can be done in a routine manner;

however, you are authorised in your discretion to advise
the Brazilian officials that the United States Government
and the Federal Reserve Bank of New York recognize fully
and favorably the instructions which the Yugoslav Government

sends its Minister as to disposal of Yugoslav funds.
You are requested to keep in contact with the Yugoslav
Minister there and to report any developments to the Department.
HULL

EatHF:FL:MSG EU
EA:MBG

ehicow
4-24-41

(SW)

225
BRITISH EMBASSY,
WASHINGTON, D.C.

April 24th, 1941.
Personal and Secret.

Dear Mr. Secretary,

I enclose herein for your
personal and secret information a copy
of the latest report 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.

226

Telegram from London dated April 22nd.
1.

Naval.

British submarine sank 10,000 tons tanker probably
German, off Brest April 18th and Free French submarine torpedoed a large tanker Southwest of Norway April 21st.
2.
Attacks on shipping by submarine British ship
(10,300 tons) homeward bound with food, was torpedoed in

Atlantic and a British tanker (7,100 tons) sunk off Crete
April 18th.
3.

By aircraft. on April 21st British 6000 ton

tanker was damaged by a near aise off Crete and abandoned.
4.

At 0500/21 strong force of Mediterranean Fleet

including three Battleships bombarded Tripoli harbour for 42
minutes. Attack preceded by bombing by naval and Royal

Air Force aircraft from Bari. Surprise achieved. One
big fire and explosions seen by Fleet, one destroyer, six
merchant ships seen hit, one of the latter seen later by
reconnaissance aircraft to have capsized in naval basin.
on the previous day Fulmars from Formidable met five J U 52

troop carriers, they shot down four and also one Cant.
No damage to His Majesty's ships.
5.

Military. Greece. Our troops have taken up

defensive lines in the region of Thermopylae running roughby

from Molos to Kratini. Enemy bombing of roads and ports
continues very heavy.
6.

Royal Air Force. April 21st. Thirty-six medium

bombers sent out, 18 with fighter escort attacked enemy

shipping. Near misses were obtained on a convoy of four 2000
ton merchant ships.
7.

Night of April 21st/22nd. No operations by

bomber command; six coastal Blenheims attacked Havre, hitting
harbour station and warehouses, two fighters attacked enemy
aerodromes/

227 /
-2-

aerodrome and destroyed one 4 engined aircraft.
8.

Libya. During the night of April 19th/20th and

on April 20th heavy bombers attacked enemy aerodromes and
medium bombers harressed enemy M/T and tanks. Two bombers

and one fighter lost. Eight Wellingtons successfully
attacked Tripoli on the night of April 20th/21st.
German Air Force, April 21st. Enemy activity
9.
negligible. One fighter destroyed and one probably destroyed
and a fighter and a bomber damaged. We lost two fighters,

1 pilot saved. Night of April 21st/22nd. About fif ty
enemy aircraft were mine-laying off the East coast; about
160 bombers visited Plymouth and Devonport.

Home Security. Night of April 21st/22nd. Plymouth
and Devonport attack lasted about four hours chiefly on

10.

Dockyard area where severel fires were caused. Two Barracks

also set on fire. All fires except two under control by
6.00 a.m.

16

228
CONFIDENTIAL

AIR BULLETIN
No. 19

MILITARY INTELLIGENCE DIVISION
WAR DEPARTMENT

G-2/183-314

Washington, April 24, 1941

NOTICE

The information contained in this series of bulle-

tins will be restricted to items from official sources
which are reasonably confirmed.
This document is being given an approved distri-

bution 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.

AIR OPERATIONS

FEBRUARY 16 - MARCH 15, 1941
INCLUSIVE

CONTENTS

1. WESTERN THEATER

a. Germany

b. Great Britain

2.

MEDITERRANEAN-AFRICAN THEATER

a. Germany

b. Italy

C. Great Britain

3. GREEK THEATER

a. Italy and Germany
b. Greece and Great Britain

CONFIDENTIAL

-1-

229
CONFIDENTIAL

AIR OPERATIONS

FEBRUARY 16 - MARCH 15, 1941
INCLUSIVE

1. WESTERN THEATER

a. Germany

(1) General. The German Air Force concentrated its main
attack during the period February 16-March 15 against ports and harbors
in England and Scotland, with heavy secondary attacks directed against
industries, rail centers, and airdromes. An average of 49 German
planes flew over England during daylight operations and an average
of 145 planes during night operations. There was more activity against
shipping than for the preceding 30-day period, and casualties were
heavier.

(2) Day Operations. The main effort during daylight was
directed against shipping, and sufficient reconnaissance was used to
carry out missions. The Germans claim that 36 ships were sunk by their
air force during this period and that 19 merchant ships were sunk and
12 were damaged, including one cruiser, in waters off the English
coasts. On February 25, a unit of Heinkel-III bombers was reported
by the Germans to have attacked a convoy 310 miles west of Ireland,

sinking nine ships, displacing a total of 58,000 tons and damaging
23,500 additional tons. Other shipping attacks were reported in the

North Sea and off the Hebrides.

The appearance of the Focke-Wolf Kurier in increasing
numbers has considerably enlarged the area dangerous to British shipping.
Several heavy defensive patrols were maintained off the
coast of France. On February 25, 200 fighters were off the coast and
an additional force of 115 bombers patrolled from the English Channel
to the North Sea. On March 12, 230 planes patrolled the Straits of
Dover.

Inland operations of the Air Force were directed chiefly
against airdromes in East Anglia and along the south and southwest
coasts of England, in Scotland, and in the Orkney Islands. On March 6,
low level attacks against airdromes were made by 44 planes. These
raids resulted in damage to hangars, barracks, and to a few planes
on the ground, according to German sources.
Repeated harassing attacks were carried out against
objectives in London, Cardiff, and Portsmouth; a number of East Coast
harbors were mined, and harassing attacks were carried out against the

industrial centers of Cardiff, Newcastle, and other cities. The British
CONFIDENTIAL

-2-

230
CONFIDENTIAL

report that several harassing attacks on London resulted in damage
to residential areas only. On February 16, nine planes bombed the
naval station at Skegness with considerable damage reported. Although
several harbors and ports were raided, there was no main concentrated
attack by a large number of planes during daylight operations inland.

(3) Night Operations. The main concentration of attack was
on ports and harbors with 21 attacked in England and about six in
Scotland. Heaviest raids were carried out against harbor objectives
in London, Liverpool, Portsmouth, Glasgow, Hull, Cardiff, and Swansea.
During the nights of March 8, 9, and 15, London was
attacked by formations of more than 100 planes, with heavy damage

reported to harbor facilities. The heaviest raid on Liverpool was

made on March 12 by 316 planes operating also against harbor areas
between Liverpool and Birkenhead, with heavy damage claimed to shipyards, petroleum storage, flour mills, and power and gas works.
Portsmouth was attacked March 10 by 238 planes which dropped thousands

of incendiaries and caused damage to oil storage and power stations.

On March 13 a total of 421 planes were reported over
England. Of these, 56 attacked harbor works at Liverpool; 75 bombed
objectives in Hull with destruction to warehouses and flour mills;
251 raided Glasgow, releasing 272 tons of high explosive and 58,000
incendiaries on harbor works, shipyards, gas works, and grain storage.
About 100 fires were observed along the Clyde River. The next night
Glasgow was again attacked by 203 planes, which damaged the Rolls-

Royce factory and other objectives.
Heavy attacks were made against industrial centers and

important rail communications. The Cardiff-Bristol rail areas were

bombed on March 3 by 160 planes, which started more than 50 fires and

caused heavy damage to rail facilities. The heaviest industrial attack

was carried out against Birmingham on March 11 by 135 planes, which

bombed factory sites and started a large number of fires. Heavy destruction to steel mills in Sheffield was reported by the Germans after
an attack by 105 planes on March 14.

Night attacks on airdromes were carried out over the
midlands and East Anglia, with repeated attacks made against those of
Norfolk and Suffolk. Several airdromes north of London were repeatedly
raided. Thirteen different airdromes were raided on February 25, and
11 more were attacked on March 3. Damage to hangars, barracks, and
planes on the ground was reported.
(4) Volume of German Bombs. Reports covering operations of
the German Air Force over England have not stated the actual volume
of bombs dropped during raids, or during any given period. Raids were
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more numerous and heavier, however, for the period February 16-March 15
than for the preceding month. Large numbers of planes made heavy
attacks, with a great amount of damage reported to factories, ware-

houses, harbor facilities, and rail centers. Thousands of incendiaries
must have been released during the heavier raids to start the large
number of fires reported for the areas attacked.
(5) Effect of German Bombing Raids. During the period
February 16-March 15, the Germans made three fairly heavy attacks upon
London. On the night of February 17 a direct hit was made and fires

were started in an air raid shelter, with the result that 70 people
were killed and 46 injured. On the night of March 8 the North Lodge

of Buckingham Palace was demolished, and a hit on a cafe brought death

to 26 people and injuries to 80. The following night 120 aircraft
bombed London, set fires, and damaged docks and business property.

Swansea was the target for attacks on the nights of
February 19, 20, and 21. During these successive nights, warehouses,
lumber yards, and residential areas were damaged considerably; many
fires were started in the center of the city, and 128 people were
killed and 194 seriously wounded.

Cardiff received attacks on the nights of February 26,
March 3, and March 4. Numerous fires were started; there was a great
deal of damage to private and business properties, and railroad facil-

ities were dislocated as a result of a direct hit on the railroad station.

During an attack on Portsmouth the night of March 10,
the Royal Naval Barracks were damaged by fire, as were dockyards, a

power station, and electrical workshops. At Gosport, oil tanks were
set on fire. A number of other attacks on varied areas caused damage
to the water, electricity, and gas services in towns.
On February 7 a balloon barrage center, an infantry
training center, and 6 R.A.F. stations were attacked. Some damage was

done at each.

b. Great Britain
(1) Day Operations. During the period February 16 to March 15
inclusive, day raids made by the British were not on a large scale.

Executed in the main by small formations of Coastal Command planes
supplemented by single planes from the Bomber Command, they attacked

shipping and coastal cities of the occupied area. Either alone or in

conjunction with the Bomber Command, fighters made a few sweeps on

airdromes and industrial centers of Northern France, Belgium, and

Holland,

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On February 16, 21, and 25 and during the first week in
March, the Coastal Command and the Bomber Command made attacks on
German shipping along the Channel coasts and dropped a few bombs on

oil farms, airdromes, shipyards, and docks in the occupied countries.
The naval dock yards at Den Helder, Holland, received four attacks in
less than a week.

On February 25 and 26 and March 4, 5, and 10, bombers

and fighters made quick sweeps into the occupied zone, with air fields
in Northern France as the main targets, while on February 26 two sweeps
of about 40 bombers and fighters each were made on airfields in the
vicinity of Calais. According to German reports, little damage
was done on these sweeps, which employed a ratio of four fighters to
one bomber.

A number of attacks were made by lone bombers on the

coastal cities of the occupied zone. Planes usually made a quick
flight to the objective, dropped their load, and returned. Not much
time was spent on selecting the target or on accurate sighting.

(2) Night Operations. The night operations of the British
during this period had more offensive weight than in the preceding
month, and larger numbers of planes were used in raids.
On February 16, a total of 189 planes of the Bomber
Command were out, of which 40 attacked the city of Boulogne; 73 attacked
oil refineries at Holton, Holland and Sterkrade, Germany; 70 attacked
Hamburg; three attacked harbor facilities at Calais, and three took

action against a German warship in the Port of Brest. Of these, five

were lost.

Seventy-one bombers were sent out against Helder, Calais,
and Boulogne on February 23. Harbor facilities of these ports were the
objectives, and large fires were observed at Calais and Boulogne.
The harbor at Brest was attacked on February 24 by 70
medium bombers from the Bomber Command and the Coastal Command, with

a German cruiser of the Admiral Hipper class as their target. On
February 25 industrial plants at Dusseldorf were bombed by 80 heavy
bombers, while other planes of the Bomber Command and the Coastal

Command attacked merchant shipping and harbor facilities at Boulogne,
Le Havre, Dunkirk, and Calais. A number of fires were started at these
places. Seventeen other medium bombers made attacks upon air fields
in Northern France.
The industrial area of Cologne was bombed by 155 heavy

bombers on February 26, and a large number of fires were started. Four
bombers were lost during this raid. On the same night, Coastal Command
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planes attacked a manufacturing plant at Abbeville and the port of
Le Havre. Mines were also laid in occupied ports on the French coast.
Wilhelmshaven was attacked on February 28 by 98 heavy

bombers. Additional targets were 26 other areas in Northwest and
Western Germany. On March 1 the industrial area of Cologne was again
bombed - this time by using 131 bombers, of which three were lost.
The cruiser at Brest was again attacked on March 2 by
71 heavy bombers, while small formations of bombers raided air. fields
in the Netherlands near Rotterdam and in Northern France. During
these attacks, six bombers were lost. On March 3, Boulogne was attacked
by 10 bombers, the Cologne area by 72 bombers, and the cruiser at

Brest by seven. Of the total of 89 planes sent out, two were lost.
Fighters made a sweep on the air fields in the Poix-Amien area of

Northern France.

During the night of March 10-11, bombers from the Coastal
Command attacked the cruiser at Brest; 31 heavy bombers raided the
air field at St. Aubin and the harbors of Le Havre, Boulogne, Dieppe,
and St. Nazarie; 19 other heavy bombers were active against Cologne.

Two bombers were lost in these operations. Air fields in the vicinity
of Bremerhaven were attacked by formations of heavy bombers and the

ship building plants in Kiel were raided on March 11 by 27 bombers.
The following night 254 bombers operated in attacks as
follows: 88 on Hamburg; 72 on Berlin; 86 on Bremen; 7 on Boulogne and

one on Calais. Seven of these bombers failed to return. Six Coastal
Command planes attacked and torpedoed a destroyer during raids on
merchant vessels in the Skaggerale.

On March 13 Hamburg was attacked by 139 bombers; Rotterdam
by 14; and the German occupied area by 150. Coastal Command planes

raided air fields in South Norway and also mined the northwest coast
of France. Six of the bombers used in these raids were lost.

Bombing raids were made during the night of March 14 on

the manufacturing area of the Ruhr and Dusseldorf; on harbor facilities
at Dutch, Norwegian and French ports; on oil refineries at Gelsenkirchen;
on occupied air fields in the Netherlands, and on stores of gasoline
at Rotterdam. The Coastal Command also mined the Norwegian coast. Of
the 159 planes used in these raids, two were lost.
On March 15, 37 bombers attacked six manufacturing plants
and a submarine base at Lorient and 21 planes bombed Dusseldorf. Longrange bombers attacked targets in the Netherlands.

The largest raids made by the British during the entire
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war occurred during this period. From 200 to 260 planes operated
nightly over a number of targets. The largest number used on one
target was 159 over Hamburg on March 13.

(3) Volume of British Bombs. From all information available,
the British dropped an average of about 38 tons of high explosive
and 7500 incendiaries during large-scale raids. Information on this
subject is very meager, and the only figures which are known concern
nights during which the largest number of bombers were employed.

(4) Effect of British Bombing Raids. British air raids
against industrial areas of Germany have resulted in damage to a
limited number of factories. At Dusseldorf one of the Krupp factories
is reported to have been completely destroyed, with considerable
damage to other works. Although heavy attacks have been made at
Cologne and in other industrial centers along the Rhine, reports have
not indicated heavy damage to military objectives, but heavy damage to
residential areas has been reported by the Germans.

Attacks on rail centers have resulted in damage to rail
facilities in Duisburg and Cologne, but the extent of this damage
has not been indicated. After attacks on ports and harbors in Germany,
reports have admitted damage to buildings and plant facilities in the
navy yard at Kiel. In Bremen, an airplane factory was damaged by
bomb hits and fires. The heavy raid on Hamburg, during which 300
high explosive bombs and 600 incendiaries were released, resulted in
hits on the Blohm and Voss Shipyards, but there was no interruption
of plant work. Considerable damage was reported to residential areas
in Hamburg with 11 houses destroyed and 44 others severely damaged.

Bombing of Hamburg has resulted in destruction to flour mills, warehouses and one shipyard.

In occupied territories considerable damage has been

reported to objectives in ports and harbors, usually by fires. The

naval base at Den Helder in the Netherlands had a number of bomb hits
which caused minor damage to buildings. At Rotterdam, considerable
damage to petroleum plants and storage facilities was claimed by the
British. Damage to residential areas in Rotterdam, Boulogne, and other

cities in occupied territories has been reported by the Germans. It
has been admitted that in Calais and Boulogne railway facilities have
suffered considerably.

2.

MEDITERRANEAN-AFRICAN THEATER

a. Germany

The German Air Force directed its main attacks against Mediterranean shipping and against the ports and harbors of Libya and
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Malta during the period under consideration. Italian planes operated
in conjunction with German bombers in the Mediterranean Area.

The Gernans moved from 800 to 1000 planes into Italy and

Sicily in a strong effort to dominate the Central Mediterranean.

Tripoli and the Dodecanese Islands were also being used for bases.

Repeated attacks - 69 in all - were made against air-

dromes and harbors at Malta, most of them effected by dive bombers.
On February 26 a strong formation of German dive bombers with Itelian
escort attacked the air field of Luqua, causing considerable damage

to the flying field, hangars, barracks, and fuel supply. During this

raid, according to the British, seven Axis fighters were shot down by

British fighters and five by antiaircraft. The following day 144

bombers and 26 fighters attacked at Luqua, Kolafiana, and Hal Far
airdromes.

Seventy-six bombers which raided Malta on March 5
completely destroyed a hangar and a barracks building, according to
the Germans. Bombing raids against Malta are reported to be reducing
its value as a naval and repair base. There have been 411 attacks on
the island, including 142 bombings, since January.
Operations over the Mediterranean and Libya were carried
out with an average of 37 bombers escorted by an average of 22 fighters.
Attacks on ports were made in Bengazi, Tobruk, and along the coast of
Cyrenaica. On February 28 a number of ports were attacked by 99 bombers

with 19 fighters for escort, and it was said that the harbor at Bengazi
would be useless until considerable repairs can be made. Raids against
British ground forces were carried out 100 miles south of Agedabia,
near Derna, Agheila, and at Bengazi.
On February 23, 40,000 German troops had succeeded in

disembarking from 60 ships at Tripoli.
Attacks on shipping in the bediterranean resulted in the
reported sinking of eight vessels, including a 5,000-ton auxiliary
cruiser and the 7,000-ton monitor, "Terror." Eleven other ships,
including 2 destroyers, were danaged by bomb hits, it was said.
Operations against the Suez Canal were generally carried
out at night and for purposes of mining. The Canal was scheduled to
open on March 6 after a channel had been cleared of mines for the
purpose of allowing ships of less than 20 foot draft to pass through,
but the Canal was again mined on March 5. A similar incident prevented
opening of the Canal on March 11.

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Casualties to Axis aircraft in this theater were reported
by the British as follows:
By naval antiaircraft
By ground antiaircraft
By fighters
6

9

21

Total

36

b. Italy
Activities of the Italian Air Force have not been reported
as especially extensive or noteworthy. Raids were made against Libyan
ports in Cyrenaica and Bengazi; harbors and airdromes on the Island
of Crete were bombed during four raids, and in the Agean Sea harbor
works on Mytilene Island were raided. Attacks against British ground
troops and emplacements were reported near Agedabia and Bengazi.

On March 6 the Italians reported an attack on a convoy in
the Eastern Mediterranean, scoring hits on a cruiser, a destroyer, and

a merchant vessel.

Italian air losses during this period have been reported as
41 shot down by British fighters, four by antiaircraft, and eight
destroyed on the ground.

C. Great Britain
Planes of British forces based at Malta made two attacks upon'

airdromes in Sicily and one upon Tripoli in Libya, with docks, harbors,
and shipping, as targets.
Planes based at Sudan made a number of attacks upon Ethiopian

bases and against Italian forces there.
Planes based at Aden concentrated on Eritrean cities and on
the assembly plant and air fields at Caproni.
Italian Somaliland was attacked by planes, based at Kenya and
the Libyan area was attacked by planes based in Egypt.

In all these areas raids were scattered and directed at troop
concentrations, supply bases, and airdromes occupied by Italian and
German troops.

There was considerable cooperation with ground troops in all
of these areas during the period under consideration. The tactics
employed during the Libyan campaign involved, (1) intensive counter-air
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force operations; (2) air attack against strategic objectives, and (3)
intense close-support operations, with all types of aircraft in use.
Fighters were used for army cooperation work and also for
ground strafing operations.

Because of the necessity of consolidating positions and establishing lines of communications, offensive action against Italian
forces were voluntarily curtailed. This allowed the release of one
bomber squadron and two fighter squadrons for use in Greece.

Most of the airplanes in use in Africa are old and have no
de-icing equipment, carburetor heat, automatic pilots, or modern bomb
sights. The squadrons are being reformed as rapidly as equipment becomes available. In addition to the tactical squadrons, the following

units, all of which are organized differently, are stationed with the

R.A.F.:

2 air transport units;
2 transport units;
1 marine section;

25 air base stations;
4 supply columns;
5 medical detachments;
5 port detachments;
4 maintenance units;

8 air stores;
3 repair and salvage units;
8 staging posts.

3. GREEK THEATER

a. Italy and Germany

There was little air activity in the Greek theater during the
period of February 16-March 15. While Axis planes were reported in
operation, there was little to indicate that Germany offered much aid

to the Italian Air Force in Greece.

Scattered attacks were carried out by Italian planes against
targets in the Tepelini area, Larissa, and Preveza, and along the The Greek
frontier raids were made against Greek troops and emplacements.

Italian offensive, extending from the Adriatic Sea to Lake Ochrid on
the Jugoslavia frontier, failed to receive support from the Air Force.
In Albania a few attacks were made by Italian planes against Greek
ground troops and military objectives. Italian and Axis losses in
this theater were reported as 31 planes shot down by British fighters.
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Larissa, Greece, was the objective of two raids; one by
German planes on the night of March 2 and one the following night by

Italian planes. These attacks occurred shortly after the city had

been severely damaged by an earthquake, and it was unable to defend

itself in any manner. It was later claimed that the five Italian
planes participating in this attack were destroyed by British pursuit
planes.

b. Greece and Great Britain
The airdrome situation in Greece was very critical, since
there are no all-weather fields in the country and the British were
confined to fields at Athens and Taussa and an advance field at Janina.
Many important missions were cancelled because of the unserviceable

condition of airdromes and the fact that their location made operations
with short range airplanes very difficult. The lack of airdromes also
required the crowding of squadrons into areas extremely vulnerable to
air attack.
The mountainous terrain between airdromes and the objectives

presented another obstacle. Because of icing conditions in the
clouds, which cover the mountains for long periods during the winter,
it was often necessary to route bombardment missions along the coast

from airdromes at Athens. The effective field of operations was
decidedly limited.

The advance airdrome at Janina is located in a pocket between
high mountains which handicapped fighter operations to a considerable

extent. Italian airplanes could often operate against Greek rear areas
when weather conditions tied British airplanes to the ground only a
few miles away.

The British Air Force in Greece was augmented during this
period by one squadron of long-range bombers and one fighter squadron.
This part of the R.A.F. was unusual in that much of its administrative
work was performed by the Army, as is the case in the United States
Air Corps. The R.A.F. in Greece is operated like an air corps group
under the general directive of the R.A.F. Middle East Headquarters

in Cairo. Consistent with limits of aircraft, terrain, weather, and
availability of airdromes, the policy, generally strategic, closely
follows the doctrine of the United States Tactical School.

Operations are well planned and executed skillfully and
with determination. They are calculated to produce the maximum

effectiveness under extremely difficult conditions. Close support
bombardment missions requested by the Greek High Command were per-

formed when possible, but these missions contributed more to Greek
morale than to the common effort.
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The main targets operated against during this period were
motor transport trains, supply bases and ground forces, particularly
in the Tepeleni and Berat areas; Brindisi and airdromes at Valona,
Two or three raids were made upon air fields on the Island of Rhodes.
During the period of the full moon, raids were made by long range
bombers from Egypt on Italian and Albanian ports. These planes were
ferried from Egypt and opera
in the Athens area.

om one or both of the airdromes

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RESTRICTED

0-2/2657-220; No. 374 M.I.D., W.D. 12:00 M., April 24, 1941.
SITUATION REPORT

I. Western Theater of War.

Air: German. A fairly strong attack was made on
Plymouth last night for the third night in succession. Minor
attacks over southeast and northeast England and over south

Wales.

British. Night attacks along the Invasion Coast.
II. Greek Theater of War.

Ground: On April 23, British troops held a line from
Molos in the Thermopylae area to Eratini on the Gulf of Corinth.
The German High Command communique of April 24 reports a "penetra-

tion into the British Thermopylae position".

Unconfirmed reports from Istanbul state that
German troops have occupied the Aegean islands of Lemnos and
Skyros.

Air: German. Strong support of the ground forces plus
bombing of harbors.

III. Mediterranean and African Theaters of War.
Ground. No special change in the situation.
Air: Several Axis attacks on Tobruk.

RESTRICTED

CONFIDENTIAL

241

Paraphrase of Code Rediogram
Received at the War Department

at 10:45, April 24, 1941

Meesew, filed April 24, 1941.
1. The Iranism Government notified the Iranian hubeseader

to Messow that the fronkier between Iran and the U.S.S.R. is still
open.

2. Rush instructions have been issued for complete
double-tracking of the Caucasian Railroad.

3. According to the Turkish Military Attache, the Soviet
Uniden continues to refuse to sell supplies of military equipment
to Turkey.
YEAR ON

Distributions
Secretary of War
State Department

Secretary of Treasury
Under Secretary of War

War Plans Division

Office of Naval Intelligence

CONFIDENTIAL

242

SECRET
By authority A. C. of S., G-2
Date 25Ap41Initials
(. B ,

Paraphrese of Code Radiogram
Received at the War Department

at 9:51 A.M., April 24, 1941

Ambara, filed April 23, 1941.

British officials at the British Babasay here are starting to send their children from Turkey to Palestine quietly. Their
hope is to get them either to Canada or the United States sooner or
later.
KLUSS

Distributions
Secretary of War
State Department

Secretary of Treasury
Under Secretary of War

Assistant Chief of Staff, 0-2

War Plans Division

Office of Maval Intelligence (2)

SECRET

CONFIDENTIAL

243

Paraphrase of Code Cablegram
Received at the Mar Department

at 11:03, April 24, 1941

London, Filed 16:40, April 24, 1941.
I.

Daily Cable.

1. British Air Activity over the Continent.
a. Daylight, April 23.
Hits were scored on two freighters and one anti-

aircraft vessel in raids on seaborne traffic off the NetherLands.

b. Night of April 22-23.
Thirty-six British bembers again attached the two
German battleships in the harber at Brest. No damage was observed.

2. German Air Activity over Great Britain.

a. Might of April 23-24.
German aquadrons again bombed Plymouth with an

estimated total of approximately 160 planes. Portamouth area
was subjected to a since attack and East Coast terms from Wisk

to Marriah were reided by single planes. There was some see-sining,

and enemy fighters attacked British airfields.

b. Daylight, April 23.
German air activity ever Britain was of minor prepartions with no damage having been reported.

2. Eight of April 22-23.
A total of 220 planes were employed in the German

booking attacks on Great Britain.

CONFIDENTIAL

CONFIDENTIAL
3. Air Losses British Theater.

a. Daylight, April 23.
No losses were reported by either side.

b. Night, April 22-23.
One British bomber was shot down in attacks on
Brest.

4. British Air Activity Middle East Theater.
a. Libya.
From air bases in Egypt the British bombed Bengasi
and machine gunned German motor convoys near Gambut with heavy
damage reported.

b. Greece, Daylight of April 23.
No British air operations took place in Greese.
5. German Air Activity Middle East Theater.

a. Malta, Night of April 23-24.
Damage was reported to naval facilities in the
port after bombing raid by 40 German planes.

6. German Air Losses, Middle East Theater.

a. Malta, Eight April 23-24.
One German plane was shot down in raids on Malta.

b. Libya.
British fighters shot down four Axis planes with
two additional considered probable.

II. The following is a SUMMARY of British Military Datelligence information as of 07:00, April 24.
1. Greese.

2
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244

CONFIDENTIAL

245

& It is new reported that the Germans have not

landed on the Island of I as formarly reasored.
b. The King and the Greek Government have evacuated

the mainland to Grate. On the Epirus front registance of the
Greek Army has terminated and the troops are taking to the
mountains. There has been, however, no advance of German

column south of Jamine.

c. Up to 22:00, April 23d, the British positions on
the Moles-Eratini front had not been attacked by the Germans.

German air activity over the whole expanse of British rear
positions has been greatly increased and mass bombing attacks

on shipping near the south Greek coast are taking place.

2. Libra.
a. In the Bollas area a German motorised infantary
column accompanied by tanks was engaged and repulsed by British

artillary.
b. Eight of April 21-22.
Many Axis casualties were claimed and 500 prisonars,

chiefly Italian, were taken by British infantry and tanks who,
advancing from Toback, raided the enemy positions to the south and

southerst. The British last - light tank and had minor
camalties.
IKE.

Distributions
Secretary of Mar
State Department

of Treasury
Under secretary of Mar
Mar Plans Division

Office of Naval Intelligence

Air Corps

Assistant Chief of staff, 0-3

->

CONFIDENTIAL

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246

Paraphrase of Code Rediggrous
Received at the War Department

at 12:21, April 24,1901

Subsport, filed April 24, 1941.

A milerate - of German troops continues restured
by rail and read through KOLOKSYAR rather them as femerity via
ARAD.

PARTRIDGE

Distribution:
Secretary of War
State Department

Secretary of Treasury

Under of May

Assistant Secretary Chief of Staff,

0-2

War Plans Division

Office of Naval Intelligence

CONFIDENTIAL

247
BRITISH EMBASSY,
WASHINGTON, D.C.

April 25,1941
PERSONAL AND
SECRET

Dear Mr. Secretary,

I enclose herein for your personal

and secret information a copy of the latest
report received from London on the military
situation.
Believe me,

Dear Mr. Secretary,

Very sincerely yours,

Ksvik Butter
The Honourable,

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

248

TELEGRAN RECEIVED FROM LONDON APRIL 23RD, 1941

Naval

Battle Gruisers still at Brest, April 23rd.
2.

Two coast conveys attacked by aircraft April send, but

no damage.
3.

Military. Libya

During the night April 19th/20th, an unopposed landing
was carried out in Bardia area by raiding party 450 special

service troops. Dump of new Italian tyres burnt bridge deztroyed and breach blocks of four old defence guns rendered use-

less. Five officers and sixty-two other ranks failed to recabark.
Enemy has announced their depture. One landing craft with two

officers and thirty-nine other Danks on board missed its parent
ship but reached Tobruk.
4.

No contact with the enemy on Thermopylae position reported

up to 9.35 Pollo April sand.
5.

Royal Air Force Daylight April 22nd.
Blenheim hit enemy merchant vessels northwest of Stavanger.

Night of April 22nd/23rd. Thirty-six aircraft sent to
attack enemy battle cruisers at Broat. One aircraft missing.
Libya April 21st Our bombers heavily attacked two aerodromes and transport concentrations in Capusso and Bardia areasy
considerable damage caused to vehicles and aircraft on the ground.
6.

German Air Force April 22nd. Enemy activity slight; one

bomber destroyed by Spitfires.

Night of April 28nd/23rd. About 165 enemy aircraft operating.
Plymouth and Devenport again attacked.
Malta was bombed on April 21st and 22nd - some damage to

naval property. One German fighter destroyed by anti-aircraft.

7. Home Security Night of April send - 23rd.
Plymouth /

249

Plymouth and Devempt worse than on the previous

night. Full particulars not yet available but at 8.85
some reported that over a large area in commercial centre

fires were not yet under control.

250
RESTRICTED

HILITARY INTELLIGENCE DIVISION
WAR DEPARTMENT

Washington, April 25, 1941

TENTATIVE LESSONS BULLETIN
No. 96

0-2/2657-235
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 Hilitary Intelligence Division. For provisions governing its reproduction,
see Letter TAG 350.05 (9-19-40) M-B-M.

IMPRESSIONS OF AN AMERICAN UNOFFICIAL OBSERVER IN FRANCE

SOURCE

The information in this bulletin was obtained in an
interview with a United States Reserve officer who lived in
Paris for many years and left that city only on December 11,

1940. In civil life the officer is a munitions and weapons
expert.
CONTENTS

1. TANKS
2.

NOTE ON PANZER DIVISIONS

3.

DEMOUNTABLE ARMOR

4.

IMPROVEMENT OF AIR FIELDS

5.

BRITISH BOMBING

6.

IRON RINGS FOR ARTILLERY SHELL

7.

POSSIBLE SHORTAGES

8.

ATTITUDE OF FRENCH

9.

ATTITUDE OF NAZIS
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251
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IMPRESSIONS OF All AMERICAN UNOFFICIAL OBSERVER IN FRANCE

1. TANKS
The observer was greatly impressed with German tanks.

Built of ordinary steel with little chrome, they are of extremely

cheap construction, but because of their lines they are tactically
effective. Ricochet angles have been 80 carefully studied that it

is difficult to penetrate tank armor despite its poor quality.

A French 25-mm. gun can easily penetrate the average

German light tank if the angle at which the projectile strikes the
tank is not too great, but quite often projectiles glance off from
the "ricochet-lined" tanks. Having examined shell holes in tank armor,
the observer says they were not what he calls "resisting holes" - that
is, the armor around the hole was almost melted.

The Germane admit that the French Somua tank was far and

I

away the best tank engaged on the West Front in 1940, according to
the observer. All derelict Somuas were gathered up by the Germane,
taken to the Somua plant, repaired, and shipped away by train. According to French rumor, they were destined for Pumania.
2.

NOTE ON PANZER DIVISIONS

On three occasions the observer saw German Panzer divisions

pass on the road. Each took about 3 hours to pass, with the troops
moving at 60 to 70 Hilometers an hour. The driving was impressively
good. In each case a ponton train moved near the leading elements
and a second ponton boat detachment vas located about in the middle

of the division. The observer concluded that the pontons were organically part of the Panzer divisions.
3.

DEMOUNTABLE ARMOR

German personnel-carrying trucks have demountable armor on

the sides and a sloping shield, also demountable, in front. The armor
can be removed and the truck used for ordinary purposes. The top is

always open, for there is no armored roof. Artillery tractors which

pull 150-mm. and larger pieces have similar armor available, but
usually they appear without this on the road and install it when the
guns are unhooked.
4.

IMPROVEMENT OF AIR FIELDS

The Germans are enlarging and improving all air fields in
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252
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Occupied France, and drainage is being provided for even the old
French emergency fields. The soil is turned up. several inches of

cinders are put in, and the soil is put back and rolled, with much of

the work done by mechanical devices. Concrete is being laid at good
fields, and large numbers of men, mostly prisoners, are engaged in
this work. Verneuil on the Oise, Senlis, and Compiegne are among the
fields where the observer knew that large scale work was in progress.
5.

BRITISH BOMBING

The Dunkirk plant of a vital war industry has been bombed
four times by the British since it resumed operations. Warning had
been given by the British that the plant would be bombed if work was
resumed there. In each of the four cases, the British used only
65-pound bonbs, and these were quite ineffective.
The observer heard from a German source in which he has
confidence that Cologne was raided 128 tines between September 15 and

December 1, but that only one or two planes - usually one - effected
each attack. Material damage had been insignificant; the principal
result was loss of sleep.
6.

IRON RINGS FOR ARTILLERY SHELL

Instead of copper rings, the Germans are using rings of
pressed powdered iron on artillery shells of 120-mm. and larger. They
have discovered some means of making powdered iron soft, compressing it
and pressing it onto the shell. Results are as good as with copper
rings. The present German capacity for powdered iron is believed to be
20 tons a day, and a large new plant is being constructed near Dussel-

dorf which will have a capacity of 50 tons daily.
7.

POSSIBLE SHORTAGES

The Germans act as if there were an aluminum shortage.
They exerted considerable pressure on the Pechinet aluminum group,

which had plants in Occupied France, to get bauxite sent in from the

unoccupied section, and the observer believes Germany regrets not having
occupied those parts of France which produce bauxite. From German
sources he understands that German airplane production has been limited
to 1750 planes a month because of the aluminum situation, but he doubts
that the aluminum shortage is so great.

French monthly steel production, formerly 600,000 to
700,000 tons, is now only about 50,000 tons, or less than half the

limit imposed by the armistice. The chief reason is the lack of
lubricating oil in the occupied area, but the observer does not
believe that Germany herself lacks lubricating oil.
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8.

ATTITUDE OF FRENCH

French upper classes in Occupied France are inclined to be
pro-German. The middle classes and laborers, at first ready to accept
the Germans, are now weary of the occupation and of their conquerors.
Increasing sabotage is probable.
9.

ATTITUDE OF HAZIS

The observer was impressed by the morale and fanatical spirit
of the young Nazi soldiers, and he feels that they would be extremely

difficult to defeat. They appear not only willing, but almost eager

to die for Hitler. Their attitude is that of crusaders.

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254
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M.I.D., W.D.

G-2/2657-220; No. 375

12:00 M., April 25, 1941.

SITUATION REPORT

I.

Western Theater.

Air: German. Estimated that about 150 bombers were
employed over England last night. Main attack was made on Portsmouth.
Further successes are claimed against shipping.

British. Normal activity last night centering over
Kiel and Wilhelmshaven. Scattered attacks were made along the west
coast of Europe from Norway to France.
II.

Greek Theater.

Ground: German troops have captured the pass of Thermopylae.

British GHQ in Cairo has announced a new but orderly withdrawal of the
British forces in Greece.
Air: Germans continued to bomb in the combat area and to

attack suspected embarkation ports. No appreciable Allied activity.

III. Mediterranean and African Theaters.
Ground: North Africa. Considerable patrol activities
with no special change in the situation.
Abyssinia (Ethiopia). The British have broken
through forward Italian defenses in the Dessye sector.
Air: The R.A.F. bombed Tripoli and Rhodes.

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CONFIDENTIAL

255

Paragramm of
as

as 9ml, Agent n

I filed Agent m, 1961.

Please autobilitate - Vento - - I for the
I "385" in No. w from this office.

-

Distributions
Secretary of Wes
State Department

Materof Treasury
- of -

Assistant Chief of staff, as
Mar Piens Division

office of Neval Intelligence

Assessed Furee

Cominy

CONFIDENTIAL

CONFIDENTIAL

256

/ of Gate /

Received as the No

as 11.15, Agent m, was.

Messon, filed 16:11, Agous 15, 2014.

1. - of - health - - to

be growing. There has body observed - of wage - material in

the weekness direction. Weethouse toutite - the - Distroned
has boon expented for 10 degree this supporte voliable information of

the transfer of the 15th Annual of 8-10 divisions from the For Seat to -

West. my Day provide is perstatently - as the - of of all international traffic from April 25 to May 5. There has been
accoloration in the middlection of wage involving - immediate of
calling w Series compariate as sign.

- of -

Motiliation

E
Natu

of Summer
of

Medication ON of Stoff, a

- Those Division
office of Mont

CONFIDENTIAL

257
TREASURY DEPARTMENT

FOR RELEASE, MORNING PAPERS

Friday, April 25, 1941

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

of this series will be dated April 30, 1941, and will mature July 30,
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

up to the closing hour, two o'clock, p.m., Eastern Standard time,
Monday, April 28, 1941. Tenders will not be received at the Treasury
Department, Washington. Each tender must be for on 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 dealers

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 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
24-75

258
-2announcement 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 acceptance 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 completed at the Federal Reserve

Bank in cash or other immediately available funds on April 30, 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 dis-

position of Treasury bills shall not have any special treatment, as
such, under Federal tax Acts nor 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 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 Creasury bills and govern the
conditions of their issue. Copies of the circular may be obtained
from any Federal Reserve Bank or Branch.
-000-

259

April 25. 1941
Mr. W. N. Thorpace
Mr. Cochran

Reference 10 made to the a free Mrs. Base which was addressed to
you under date of April 21, setting forth the inscriptions on the plagues which
have already been given to navel vessels which have carried gold for the Treasury.

will you kindly have three additional plaques prepared, similar to those
already avaided, bearing the following inscriptions:
1

Presented by Sensy Morgenthes, is., Secretary of the Treasury. to
the Commanding Officer of the U.S.S. Vincennes, Captain J. a. Boardall,
U. S. Havy. in appreciation and acknovledgment of the efficiency of
the Captain and officers and area under his command in the conveyance

and safe delivery of she million dollars of gold free Gasablanca.
Mereces to the heary Office in New York any June 10. 1940. June 22.
1940.

2

Presented w Heavy Hergeathes, Sr., Secretary of the treasury. to
the Descenting Officer of the U.S.S. Sentoville, Commender E.S. Nelson.

V. s. Havy, in appreciation and admovieignent of the officients of

the Geptain and officers and erow under his commond is the conveyence

and safe delivery of 150 million dollars of gold from Simonotesa. Usion
of South africa. to the and Office is New York City, January 6, 1941,
January 23. 1941.

3

Presented w Beary Margoathes. Jr., Secretary of the treasury. to
the Communities officer of the U.S.S. Vincence, Suptoin 3. 3. Boardall.

V. s. Many. in appreciation and of the offectomer of

the Gaptala and officers and erow enter his command is the conveyence

and safe delivery of 132 million dollars of gold from Union

of South africa. to the Assay office is New York city, March 30. 1941.

April 16, 1941.

MMP.

260

level 25. 19th
Files
M. Cochuse

On spott n 8 telephoned m. Control is the Federal Reserve Bank at New York

writing his to give - the details of the last More gold shippents which w have
received w ordinar. AS 3.4g on April as he telephoned so certain date. 2 also
telephoned Mutsal Sayee. giving Ma the date from m. - and asking Ma

to check and complete those. 20 was agreed with the Matral that the coccal date
on each plaque which 10 to be warded to the Commanding orn car of the naval vessel
which has transported gold for the treasury should be the final date of delivery
of the earge at the Anery office.
Free the above courace the following date were accounting, and have been found
to check with our otra Treasury records
1

v. s. 8. Vincennes. Geptain As Seartall, laft has 10.

19to and arrived Breekings Juss w. 1940, the corgo of gold valued as $841.575.997.53

- discharged on June a and m.

8

v. s. s. Southville, Communicate a. J. Salesm. Loft Union of South

Africa. January 6. 19th - arrived Breaking January 83. sees, the large of was

valued as was discharged - January 23. 1945.
,

v. 8. s. Reptale a. a. Startall, safe Union of South

since March 30. 19th. and arrived Brooklyn appll 16. 2042, the - of good

valued as $132,804,812.00 - discharged on were 36. 1943.

is indicating the value of the gold so has been agreed that only round sumbers

to the a million will be used.

amp

261

April 25, 1941
9:30 a.m.

GROUP MEETING

Present:

Mr. Odegarde
Mr. White

Mr. Sullivan

Mr. Thompson

Mr. Graves
Mr. Haas

Mr. Foley

Mr. Bell

Mr. Schwarz
Mr. Gaston

Mrs. Klotz

H.M.Jr:

Herbert, in the future, don't you and Waesche

both go out to lunch at the same time. It is

not fair to me or to the Treasury, because when
people call up - Knox wants an answer, and I
can't get you, and I can't get Waesche, and I

can't get - what is that fellow's name over there?

Gaston:

I was available at the Custom House. I had

talked to my office earlier in the morning, and

Stephens got in touch with me right away, and I
gave him an answer in half an hour.
H.M.Jr:

One of you always be here.

Gaston:

All right.

H.M.Jr:

Is it true that Waesche doesn't get up until

262
-2-

nine-fifteen in the morning and has breakfast

at a quarter of ten? That is the answer I got,

that he wasn't called until nine-fifteen. Is
that what time he gets up?

Gaston:

I don't know what time he gets up. I have talked
to him at a few minutes after nine a number of

times. He is in my office right now.

H.M.Jr:

Will you come in with him? Was this dinner he
went to so important?

Gaston:

He went to two things. I forget the name of the

association. One was a marine luncheon, and one
was a marine dinner.
H.M.Jr:

Well, if you just see that you or he are available, always one or the other.

Gaston:

It happened that they had this annual importers'
dinner --

H.M.Jr:

Well, if you don't mind, that is pretty damn
unimportant.

Gaston:

I think so, yes.

H.M.Jr:

And this other thing - I mean, where the Navy is

looking for something every minute, I mean one or
the other ought to be here.

Gaston:

All right.

H.M.Jr:

What else have you got?

Gaston:

Well, on those cutters, everything is moving along

perfectly normally. I gave a full report to

Stephens yesterday at eleven o'clock on the thing.

H.M.Jr:

Well, I want something in writing.

263

-3-

Gaston:

I can read you what we have got in writing.

H.M.Jr:

Isn't it in writing? Am I going to get it?

Gaston:

You are going to get it. I am having it photostated and it will be in here.

H.M.Jr:

Let's wait until eleven o'clock.

Gaston:

Yes.

H.M.Jr:

What else?

Gaston:

Phil Young called up yesterday on that matter of
appropriations for the replacement of those cutters.
I want to talk to Cox this morning about what we
should do about that. Of course, there are three

things. There is the original cost of these outters,

which is twenty-five million. The replacement
cost today if we were to get the same boats would

be about thirty million. If we get the five -

or get the two heavy ice-breakers and five large

cutters, the cost will be around thirty-five
million. I don't think that there is any existing fund from which that could come.
H.M.Jr:

I thought it would go to Congress.

Gaston:

It has got to go to Congress. So why shouldn't
we send in an estimate of what we will need for

the two ice-breakers and five cutters, which will

be around thirty-five to forty million.
H.M.Jr:

Sure; that is right.

Gaston:

And just as soon as we can get that, send it over.

..M.Jr:

Please.

Gaston:

Right. Of course, we really need ten cutters in

264

-4addition to he two ice-breakers.
H.M.Jr:

Well, I asked for five. Why not ask for ten and
then be cut down on them?

Gaston:

Sure.

H.M.Jr:

The way the Bureau of the Budget is working now,
I would ask for three big ice-breakers and ten
cutters.

Gaston:

Yes.

H.M.Jr:

That is the way Harold Smith works. The more I

see him the less I think of him. O.K.?

Gaston:

Yes. Just like a Congressional Committee.

H.M.Jr:

Only worse. I am not sold on Harold Smith.

Foley:

Here is a letter to Hull. That is the over-all

H.M.Jr:

O.K.

Foley:

Here is a memorandum on the Stabilization Fund.
I spoke to Sam Rayburn as you suggested, and he

agreement. I don't know whether that is the
letter you want or not.

wanted to wait until we got the tax bill out of
the way, and I told him I was afraid that that
would be too late; and he said that he talked to
the chairman of the House Weights, Coinage, and
Measures Committee, Somers, and would let us

know. Larry Bernard says that Somers has got to

go to the hospital for a very serious operation,
the Committee. I think the sooner we get started,
the better.

in which case Cochran would be acting chairman of

(Mr. Odegarde entered the conference.)

265

-5H.M.Jr:

All right?

Foley:

Yes.

H.M.Jr:

I rode down with and had a long talk with Stimson

this morning. Incidentally, he brought up this
question of the Labor thing. So he said he would
send for Donald Nelson. Donald Nelson really
didn't know what he had signed. He had made a
very poor explanation, but he got him to change

his mind. I wouldn't do anything about it. It
is in the President's lap. Let's see what

happens. Nelson really didn't know what he signed.
O.K.?

How did you (Sullivan) get along?
Sullivan:

I had a nice time yesterday afternoon. They had

a lot of questions. I think it was a good hearing all the way through. They were all delighted

with the way you handled it in the morning.
H.M.Jr:

I haven't seen your statement yet, you know.

Sullivan:

Here it is.

H.M.Jr:

I never got it. I never did get a copy of it.

Sullivan:

Congressman Disney called this morning, and he

said he thought it would be very helpful if he

could get some figures on what the contractors

having contracts were doing, and I told him I
didn't know just what we could get, but we would
be very glad to get what we could; and it occurred
to me that, if you wanted the material that we

were assembling on those hundred leading companies,

Monday will be a grand time.
H.M.Jr:

Yes. Have you got it?

Sullivan:

I have sent in to you memoranda with the informa-

266

-6-

tion on, I think, eighty-one or -two of them.
If I coula have that back, we will work up the

material for Monday. You asked for it Wednesday
morning coming down in the car, and I told you
it had just come over from the Bureau, and I
think it came in yesterday morning.
The Committee is meeting in executive session

this morning, and I think they are going to have
quite a time. The purpose of this meeting is to
find out who gave out this information to P.M.
and so on and so forth. We are not invited. They
know we are out.
H.M.Jr:

I take it we also are not guilty.

Sullivan:

Oh, no; we are not.

Gaston:

P.M. means Post Mortem.

(Laughter.)
Schwarz:

If we are sure we are all right, that is all

right.
H.M.Jr:

Anything else?

Sullivan:

No, that is all. I thought if there wasn't anything you wanted, I might like to get out this

afternoon.
H.M.Jr:

It is all right. You mean golf?

Sullivan:

Yes, sir.

H.M.Jr:

Good.

Sullivan:

I will attempt it.

H.M.Jr:

Merle, did you get my message that I want you to

267
7-

go over with me when I go over to the English
at a quarter of one?
Cochran:

No.

H.M.Jr:

I told Stephens this morning.

Cochran:

Over where?

H.M.Jr:

They asked me to go over for lunch, and frankly,
I want you to go along as a reporter.

Cochran:

Oh, I see. At a quarter to one, come in your
office.

H.M.Jr:

Leave at twenty minutes of, and I would like you
to go with me with your brain open.

Cochran:

I have nothing.

H.M.Jr:

Professor Odegarde?

Odegarde:

I have nothing to report.

H.M.Jr:

I sent you a memo. It may not have come to you

yet. I wonder - you have these connections, I
think, with the Gallup Poll - whether you couldn't
get the Gallup Poll people to make a poll on the
increase in taxes and how the people feel on
outting expenses.
Odegarde:

They have been working on those questions, Mr.
Secretary.

H.M.Jr:

But those two things.

Odegarde:

That could be done.

H.M.Jr:

That didn't come to you, because my dictaphone

at the house didn't work. Would you take it up?

268

-8-

Odegarde:

Yes.

H.M.Jr:

Harold,
chair. you are sitting on the edge of your

Graves:

We have been in touch with the Boy Scouts.

H.M.Jr:

Hooray!

Graves:

....who have - as a matter of fact, they have

come to us.
H.M.Jr:

Two fingers in salute.
(Laughter.)

Graves:

....to find out what way the Scouts can be of
service --

H.M.Jr:

What about the Girl Scouts?

Graves:

Ain't heard from them. I am not sure that is
true. We probably have.
(Laughter.)

Schwarz:

You hope.

Graves:

We have tried to be careful in working out a
program for the Scouts. They have wanted to do

some soliciting and taking orders and that sort
of thing, more or less keeping up with what they
did in a very fine way during the World War. We
have deferred consideration of everything except
one thing. They want to distribute that poster
for us, and we think that they probably can do a
very fine job on that, and we have accepted their
services in that connection. We are giving them
a million of those cards, and their proposition
is that they will put those cards in store windows
and on counters everywhere.

269

-9H.M.Jr:

Wonderful!

Graves:

Throughout the country in such a way as

to avoid any wasteful distribution, which
is a common thing when you are dealing
with poster material.
H.M.Jr:

That is right.

Graves:

Now, they wanted a letter from the President, who is the honorary head of the
Boy Scouts.

H.M.Jr:

Yes.

Graves:

And they have drafted and given us such
a letter. I have here a memorandum for
you to sign addressed to the President.

H.M.Jr:

Asking them to do this?

Graves:

Asking him to endorse this program of

theirs and sign that letter as Honorary

Head of the Boy Scouts of America.
H.M.Jr:

Sure, let's try it.

Graves:

It is their letter and I thought if you

would sign that I would give It to

Mr. Schwars to hand to Mr. Early.
He is to see him about another matter.
H.M.Jr:

All right.

270

- 10 -

Graves:

We had organization meetings on Wednes-

day in Missouri and yesterday in South
Carolina, and I have heard from both by
that

very to our people
telegraph successful, and telephone according they were

who went out from here to attend those

meetings.
H.M.Jr:

Good.

Graves:

We are appointing Mr. Saul Haas, as I told
you some days ago, our state administrator
for the State of Washington--

H.M.Jr:

Mr. Gaston's pal?

Graves:

Yes.

Gaston:

One of them.

Graves:

And Collector of Customs Bartley in the

State of Montana. These two men have been
here for some time. We sent them down to
the South Carolina meeting to get the hang

of the thing.

Gaston:

Bartley is a very good man.

Graves:

Both of those men, I am sure, will make a
success of this. We sent them down to our
meeting at South Carolina, and Saul phoned
me last night that he was very much impressed

with the spirit of the thing and the way the
people down there were taking hold. There

271
- 11 is a meeting of some kind of the American
Bankers Association group at Hot Springs

this week. Mr. Edward is going there for

us, and he has been urging me to come down

for one day. I thought if you see no

reason why I shouldn't go, I would leave
here this afternoon and go down there and
be back here Sunday night.

H.M.Jr:

Where?

Graves:

Hot Springs, Virginia.

H.M.Jr:

Sure. Nice place.

Graves:

That is all I have.

H.M.Jr:

Where is that poster of Peter Hurd with the--

Graves:

I have it in my office.

H.M.Jr:

Send for it please, now.

Graves:

I will get them both in.

Odegarde:

Mr. Secretary, could I ask a question? What

H.M.Jr:

How do they feel about increasing taxes

were the two questions you wanted?

three and a half billion dollars and how do
they feel about cutting the non-defense

expenditures by a billion? Okeydoke?
Odegarde:

Yes.

H.M.Jr:

George?

Odegarde:

You would like that as soon as possible?

H.M.Jr:

Yes.

272
- 12 Haas:

I have got a good deal of this defense

H.M.Jr:

Let's see it. Everybody else will be

Haas:

This isn't quite what you wanted. Here is

statistical material here.

interested.

a sample of this chart and here are the
actual figures, cumulative here, and here

is the monthly one. For the total period
they are behind 64.

H.M.Jr:

Perfect.

Haas:

We could do that for each of the major
procurement items.

H.M.Jr:

That is right.
Now, Mr. McCloy says the sooner he can get

one the better, but I think we had better

give it to Stimson and always to the Undersecretary and Assistant Secretaries over

there and the Chief of Staff. That is
perfect. This is for me?
Haas:

Yes. Well, I thought you had in mind - you
thought the most important one--

H.M.Jr:

I would send them anyway.

Haas:

All right. You see, that was the month

that Biggers said was going to be a hundred

in April. It is the April figures.

H.M.Jr:

You are just going back to January?

Haas:

That is what I thought.

H.M.Jr:

Maybe Bell can help you on the other thing

273

- 13 -

I want. I would like to know the day that

the President signed the bill and how much

the appropriation is. This may be two appropriations or three appropriations. Then
how long before the contract was signed.

This is fine. That is all right. That is
just the way I want it.

What else?

Bell can help you on that.
Bell:

It is very difficult to follow appropriations

because they get contract authorizations in
addition to appropriations.
H.M.Jr:

Well, he will have to talk to you.

Haas:

Here are some charts you haven't seen. They
are not made up this way, they are made up--

H.M.Jr:

Why not stay behind a minute?

Haas:

All right.

H.M.Jr:

I will do it later.
To show you how effective these figures are,

the last one I sent over on planes, I was
told by one of the Assistant Secretaries of

War that Mr. Stimson spent a whole half day

on it pressing buttons and sent for one
man after another to try to prove that they
werewong, and each man that came in said,

"No, they are right. He said he spent the

whole morning sending for one man after

another trying to prove my airplane figures

were wrong. Everybody he saw came in and

said they were all right.

Bell:

What was done about it?

274
- 14 H.M.Jr:

Well, if he spends a half day on it, he
gets his teeth into it, anyway. He has
one of these dictaphone boxes, or whatever
you call it. You know, that he calls
people? He called somebody on the phone

and he says, "What is the matter with this
thing? Why don't you get after it?" And
the voice came back, "If you would only
get rid of that blankety-blank so and so,
the things would be better." And the
blankety-blank was sitting there. (Laughter)
Since that they have called it his Pandora
box.

Gaston:

It is a dangerous tool.

H.M.Jr:

The other story I have heard, they say that
Knox has a whole list of buttons on his
desk, each one for an admiral, and this man
says he has been in his office a half dozen
times and he presses one after another and

he ays he has yet to be able to find that

Knox has been able to press the button that
produces an admiral.

Schwarz:

I have here the - some comments on yester-

day's tax stuff. On the radio, for example,

Lowell Thomas, 500 words, and all the others.

I have it all.

H.M.Jr:

Wonderful.

Schwarz:

And Collier's today winds up a nice editoral
called "Better Buy Some Bonds."

H.M.Jr:

I have seen that. That Collier's thing is
very fine.

Schwarz:

Do you want to send a letter to Tom Beck?

H.M.Jr:

It has been taken care of.

275

- 15 Schwarz:

The ticker says there is a small clique

of people in the United States who are
well known as enemies of Germany: Hull,
Knox, Stimson, Dorothy Thompson, Morgenthau, and Donovan.
H.M.Jr:

Wonderful. That is the best we have heard
yet.

Schwarz:

How do we get in that circle?

H.M.Jr:

This radio thing is something new you are

doing, Chick. That is fine. That is
awfully good.

Gaston:

Did you see F. P. A.'s paragraph last night?

It said that while it isn't legal, they

still think they ought to confer on you the
title of "Sur Tax Morgenthau.

Schwarz:

They have got a saying in Hollywood that

you have changed the name of Twentieth

Century Fox to "Penitentiary Fox."

H.M.Jr:

Incidentally, I don't get it, but they say

Bob Hope regularly once or twice a week has

something funny. You couldn't get any of

his script?
Schwarz:

I will get some.

H.M.Jr:

I would like to send a little note saying
my children hear it but I haven't. They

say it is very funny. They say every week

he says something.
Anything else?
George?
Haas:

I got back in the line over here. It is

276

- 16 -

Harry this time.
White:

You take my turn today. (Laughter)

Haas:

All right, give me your stuff, Harry.

White:

I haven't anything.

H.M.Jr:

What is this, a shell game?

White:

I haven't anything, so I thought I would

let him have my chair.
H.M.Jr:

Did you make an appointment?

White:

I haven't been able to yet.

H.M.Jr:

Otherwise, all right?
Daniel?

Bell:

Here is a memorandum (dated April 18) of

our conference the other day at the White
House on the Agricultural Bill.

H.M.Jr:

Oh, yes.

Bell:

We have 15 million dollars in that 50 million investment of the two and a half's for
the trust funds. That is all we have got

until the thirtieth. There isn't much we
can put it in except postal savings or

FDIC, and there wouldn't be any harm in

letting it lapse if we didn't want to in-

vest it. We have a hundred and eleven in
two's, Postal, and 19 in FDIC.
H.M.Jr:

Give it to Postal.

Bell:

All of it, or split it?

H.M.Jr:

How much have you got?

277

- 17 Bell:

Fifteen million.

H.M.Jr:

I would
us
now.

Bell:

They would be glad to get it.

H.M.Jr:

I would give it to Postal.

Bell:

give it to Postal. They are helping

The
a
hundred
and on the
eighteenth, Esy is giving out a
Home ninety Owners million and Mr. Loan dollar will maturity pay Fabey off

public statement on May 1, and in that statement he is saying that this hundred and

ninety million dollars will be available

for the investment in the new savings bonds
which you are announcing that day, and we
thought that that morning we might give you
some figures, that is Thursday, and you
will have a press conference that day, so
that you might also say something about it.
H.M.Jr:

Fine. O.K.
What else?

Bell:

That is all.

Thompson:

I have one item, if I can stay a minute.
It will keep over.

H.M.Jr:

I will take it up after the meeting. And
then George, I will take you on right away.

May 1, 1941

278

Professor Odegarde reported at the 9:30

meeting today that the Gallup Poll is

going ahead with these two questions,

and that it will be done at the expense
of the Gallup Poll.

279

April 25, 1941
Professor Odegarde
Secretary Morgenthau

I wonder if you could get in touch with the Gallup
Poll people, and ask them whether they could run a

poll on the three and one-half billion tax increase;
also particularly on my suggestion that we save one
billion dollars on our present non-defense expenditures.

280
APR 25 1941

MEMORANDUM FOR The PRESIDENT

The Boy Scouts of America have volunteered their

services to the Treasury in its program for promoting

the sale of Defense Savings Bonds and Stamps.

As a beginning, they have offered to assist in
the distribution of posters throughout our cities and
towns. Their help in this matter will be very valuable,

and we have of course accepted their offer.
The Scout executives have told us that it will add
greatly to Scout morale for them to have a letter from
you, as their Honorary President, expressing your ap-

proval of this project.
I take pleasure in attaching a draft of such a
letter for your consideration.

(Signed) H. M. JR.

HNG/mff

(Handed to Steve Early by Mr. Schwarz)
Copy to Mr. Thompson.

281

My dear Mr. Heads

It will be most gratifying to me as Honorary President

of the Boy Scounts of America to have Boy Scouts under the

leadership of our 545 local councils and 48,000 scout units,
covering all parts of the United States, land their aid to
the Secretary of the Treasury as special messengers in the
distribution of the official Government posters announcing
the United States Savings Bonds and Stemps for Defense, and

cooperate in such other ways as may be determined suitable

for boys of Scout age and Scout training.

It is important that these posters be distributed

promptly throughout our country so that our people may be

fully informed of this opportunity to share in carrying

forward the Defense Program of the Government. Moreover,

this will give every Seout and Scouter an opportunity to
help through personal service.
As I said in my anniversary message on February 8th,
the Boy Scouts have always responded generously when called

into action, and I am confident that this, the first specific

request presented is the present emergency, will bring each
and every member great satisfaction, and materially help the
Secretary of the Treasury and those working with him in going

forward effectively with their plans.

Sincerely,

Mr. Walter W. Head,

President of the Boy Schedule of America.

282

April 25, 1941
10:12 a.m.

Col. Leonard
Ayres:

Yes, sir.

H.M.Jr:

Henry Morgenthau, Jr.

A:

Yes, sir.

H.M.Jr:

A:

H.M.Jr:

I just wanted to tell you how much I appreciate
the cooperation that you are giving to George
Haas.

Well, we'll try.
It's very helpful, and I spoke to Mr. Patterson
about it and it's entirely agreeable to him.

He knows all about it.
A:

H.M.Jr:

A:

Yes, sir.
And I suggest that George Haas come over and
see you this afternoon some time.

All right. I'11 be very glad to see him,
indeed.

H.M.Jr:

What time would be good for you?

A:

Almost any time. It would be better after

H.M.Jr:

2:30?

A:

H.M.Jr:

2:00 o'clock.

Yes, sir.
He'll be there.

A:

All right.

H.M.Jr:

Thank you.

283

April 25, 1941
11:14 a.m.

H.M.Jr:

Hello.

Operator:

Mr. Hoyer-Millar, the First Secretary.

Mr. Millar:

Good morning, Mr. Secretary.

H.M.Jr:

Mr. Millar, Secretary Knox has had two

(British Embassy).

messages from London, one from Forrestal

and one from Harriman in which it said

that the British Admiralty said that they

would not be able to operate these Coast
Guard cutters on account of their not

being familiar with the electric drive.

M:

Yes.

H.M.Jr:

Captain Palliser of the Malaya says that

M:

Yes.

H.M.Jr:

he is satisfied that he can.

Admiral Waesche, the head of the Coast

Guard, has had it up with Admiral Pott and

he says he is satisfied. I wish you would
speak to Admiral Pott and ask him if he is
satisfied that the British personnel can

run these Coast Guard outters to your own

satisfaction, and then if you could call

me just as soon as possible, please.
M:

Right-o, sir. Would you like me to get
Admiral Pott to talk to you on the telephone?

H.M.Jr:
M:

That would be fine.

I'11 get him to ring you back. There

may be some technical details that he
could explain in person.
H.M.Jr:

If he would do that, that would be fine.

M:

Right-o. You'll be at the Treasury

H.M.Jr:

You call on District 2626.

284

-2District

2626.

I'll go and speak to

M:

Pott now.

H.M.Jr:

That's
my own - I have my own private
operator.

M:

Yes, I'11 go down and get hold of Pott
now straight away.

H.M.Jr:
M:

District 2626.

District 2626. Right-o, sir.

285

April 25, 1941

11:30 a.m.
Admiral
Pott:

Is that Mr. Morgenthau?

H.M.Jr:

Talking.

P:

Good morning, Mr. Secretary. Admiral Pott
speaking.

H.M.Jr:

Good morning, Admiral.

P:

I understand there has been some communi-

cation about these Coast Guard cutters.

H.M.Jr:

Well, I've had two. One from Secretary
Knox yesterday, saying he had a message
from Mr. Forrestal and Mr. Harriman, saying
that your Admiralty in England said that
yourEnglish sailors would not be able to
operate these outters on account of the
electric drive and therefore they wanted
us to put some men on for six months.

P:

Yes.

H.M.Jr:

Well, I asked Waesche to go up and see

Captain Palliser and he reported that he
could, and I understood that Waesche also
spoke to you.

P:

Yes, sir.

H.M.Jr:

Well, inasmuch as Secretary Knox was

making quite a thing of it, I just wanted
to know from you direct whether you felt
everything was in hand.

P:

Yes, sir. We're absolutely happy about
it here.

H.M.Jr:

Are you entirely happy?

P:

Absolutely happy about it.

H.M.Jr:
P:

Well, I wanted to report that at Cabinet
then that you are entirely satisfied.

Yes, sir, we're entirely satisfied.

286

-2H.M.Jr:

P:

Then
you can
take these outters all over
and
operate
them.

Yes, sir, absolutely. Actually, Captain
Palliser sent a dispatch to London day
before yesterday giving the dates when
he would take them over and when they

would sail. This 18 the first I've heard

of
any difficulty at all. It doesn't
come from this end.

H.M.Jr:

No, no, no.

P:

How the Admiralty could know that we

can't operate them I don't understand.

H.M.Jr:
P:

Well, maybe they have a crystal ball.

(Laughs). Well, I'm very sorry this has

happened but please quote me and Captain

Palliser if you will, sir, both of us,
that we are confident that we can.

H.M.Jr:

Well, I'm sure that will end it.

P:

Yes. Well, thank you very much, Mr.
Secretary.

H.M.Jr:

And if anything should turn up that you
are not satisfied, I'd be very glad to
hear about it personally.

P:

Yes, sir. We'd let you know at once, sir.

H.M.Jr:

Thank you.

P:

Thank you, sir.

287

April 25, 1941

11:35 a.m.
RE CHINA

Present:

Dr. T. V. Soong

Ambassador Hu Shih

Mr. White
Mr. Cochran

Mrs. Klotz

H.M.Jr:

I was anxious to see you gentlemen before

I went to Cabinet, you see, in case this
question of China came up so I would be

prepared to answer it; so I would like to
have the opportunity of talking, as I say,
before I went to Cabinet.
Hu Shih:

It is very kind of you to give us any time

at all. We know you must be very, very busy.

H.M.Jr:

Well, we always have time for China.

Soong:

Well, Mr. Secretary, after we left you,

the Ambassador and I sent a telegram to
General Chiang Kai-shek. To this telegram

up to the present we have no reply. The
situation in China is very bad, so we have

come here to make an earnest plea to you
to sign the agreement as soon as possible.

You see, my Government is only too anxious

to cooperate with you in every respect.
You were the first, in a way, to discover
China, after the President. So you can
depend upon our Government and especially

the new chairman of this board - we have

288

-2announced it, Mr. K. P. Chen.
H.M.Jr:

Has it been announced?

Soong:

Yes.

Hu Shih:

It was in the Times yesterday.

H.M.Jr:

I didn't see it.

Soong:

You may be sure that he will give you the
upmost cooperation. More than that, China
will have to depend on you and the United
States for years to come; so I hope you
will have the agreement signed soon.

H.M.Jr:

Have you had any answer at all?

Soong:

No reply yet.

Hu Shih:

I think that is probably because General

Chiang may be out of Chungking. His move-

ments are very uncertain. They are usually

not known to the people, even immediately
in the Government.

H.M.Jr:

Putting this to one side for a minute, in

this letter which I got - I think it was

dated the seventeenth of March, from General
Chiang Kai-shek to President Roosevelt,
which I was given a copy of, there were

really three things; the Stabilization Fund

was one, aid to China under the Lend-Lease
was two, and then the freezing of Chinese

assets in this country, is that right?

Soong:

Yes.

H.M.Jr:

Well now, how is the Lend-Lease going?

289

-3Soong:

The Lend-Lease, I have seen Mr. Hopkins and

the 80-called committee - some sort of some committee in the various military
offices, and also I have seen your Procurement

Division.

I have not had the opportunity of seeing
the Joint Aeronautical Committee.

H.M.Jr:

Well, have you got anything?

Soong:

We have been discussing things, and so far
they seem to indicate that for the Burma
Railway there is a good chance of getting

some materials. There is a chance for
getting some trucks. Also scattered items

in the -H.M.Jr:

Any definite commitments?

Soong:

No commitment yet.

H.M.Jr:

And on the freezing of funds, is that something the Generalissimo wants?

Soong:

The Generalissimo sent a message on that
subject.

H.M.Jr:

Now, if we freeze China's funds, is it necessary

Soong:

To make it effective, we must freeze the

also to freeze the Japanese?

Japanese also.
H.M.Jr:

Why?

Soong:

Because otherwise all our exports would be
sent to Japan and shipped from Japan.

H.M.Jr:

Suppose we froze all the funds in this
country. Wouldn't that give you the protection
you need?

290

4Soong:

There are first exports from China, you see.

H.M.Jr:

Explain it.

Soong:

For instance, after freezing the funds, we
must also freeze the future funds coming
to this country, future Chinese funds.

H.M.Jr:

They would be.

Soong:

But instead of allowing Chinese to export
from the main points of entry, the Japanese

will collar all the goods and send them to

Japan, you see, and export them as Japanese

products, so that we cannot avoid that.
H.M.Jr:

But you have heard nothing on the message

the other day.

Soong:

Not yet.

H.M.Jr:

I see. Well, I want to report this to

Cabinet and see what the President says.

If there is any change, I will let you

know when I come back.
Hu Shih:

Mr. Soong and I really came here to, as I

said, make a personal plea to you because
you have been so helpful from the very
beginning, and really you are the person
who practically found a way of concrete aid
to China.

to ask

In this case of the Stabilization Fund, while
we are waiting for a reply - and we hope it
will be a favorable reply - in the meantime
to consider this

as you done,

to see if you could waive this - the

we you sympathetic are coming spirit you, matter Mr. have Secretary, in always the almost most to

only restriction you are having. Could

291

-5this sum be paid to us in a lump sum and
as the - made available, the whole amount.

On our side, the details would be a question

of understanding between you and the Government here, and the Chinese Government; but

to facilitate an earlier signing, to more

or less accede to some of the wishes of
the Generalissimo and at the same time when -

the spirit, I am sure, will be preserved.

We can trust our friend, K. P. Chen, for
example. That is what we are here to - that
is very kind of you to give us this time.
H.M.Jr:

K. P. Chen has been announced as chairman?

Hu Shih:

As chairman.

H.M.Jr:

That makes a lot of difference to me, You

see, in the publicity which I read, there
was no intimation in the publicity that you
wanted to get the whole fifty million. That
is, in the statement which was prepared.

White:

H.M.Jr:

It merely said fifty million is made available.
Yes. I mean, nobody knows it. I mean, in

the press release. It didn't say fifty

million, of which only five million a month
can be spent. Am I right?
Soong:

Yes, sir. But the thing is this. It is

getting so everything is known, and I may
say that sometimes people are not discreet.
Such things get talked about.

H.M.Jr:

Sure. Let me see what I can do at Cabinet.

Hu Shih:

Thank you very much.

292
-6H.M.Jr:

I never make any promises. I only tell
afterward what I have or haven't done;
but my interest in China is no less than
it has ever been. I think you people have
put up a magnificant fight, and I think you
should get every kind of encouragement that
is possible.
I will get you some kind of message - if

I have a favorable message, then maybe we

can still sign this afternoon. We will see.

Hu Shih:

Thank you very much.

(Mr. Hu Shih, Mr. Soong, and Mr. Cochran

left the conference.)
White:

Mr. Secretary, I don't like the implication
that I am putting on pressure. I have not
talked to anybody; and if you would like a

chance to think it over, all right, but I
would really like to avoid any possibility
H.M.Jr:

What do you call it?

White:

Well, it isn't pressure.

H.M.Jr:

What is it?

White:

It is giving you, to my knowledge, the
best advice under the circumstances. I
have nothing gained by this loan going
through other than the conservation --

H.M.Jr:

Well, nobody is implying that.

White:

I feel this way about it, if there is any

doubt in your mind at all as to the wisdom

of it, think it over during the week-end.

293
TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE April 25. 1941

mind

For
TO

FROM

Secretary Morgenthau
Mr. Cochran

STRICTLY CONFIDENTIAL

At 12:45 today the Secretary, accompanied by Mr. Cochran, was the guest of

Mr. Arthur B. Purvis at a luncheon given in the British Mission's private dining room
at the Willard Hotel. The other guests consisted of Sir Henry Self, Head of the
British Air Commission, Sir Arthur Salter, Head of the British Merchant Shipping Mission. Commander Galbraith of the British Admiralty Mission, Sir Clive Baillieu, Head
of the British Purchasing Mission, Sir Frederick Phillips, Under Secretary of the

British Treasury, the Honorable R. H. Brand, Head of the British Food Mission,
Admiral French, in charge of repairs, Mr. Jean Monnet of the British Purchasing Mission
and Mr. Playfair of the British Treasury Mission.

After an exchange of greetings, Mr. Purvis talked with the Secretary at one side
with respect to aviation and shipping matters, including the delivery of planes by air
to Singapore, as well as to England via Canada. Sir Henry Self entered the conversation as the guests were seated at the table to talk on the subject of actual deliveries
airplanes for the British. He remarked that the General Motors output had been quite

disappointment, falling some 3,000 below the promised output for 1941 of 5,900.
Pratt and Whitney were doing splendidly, being considerably ahead of program. The
Wright people were moving along, but behind schedule.

Sir Clive Baillieu told the Secretary that the British might endeavor to enlist
his help in the near future with the view to obtaining from the United States a delivery
of one hundred anti-aircraft guns weekly. This particular article was specially required, and speed in obtaining the guns was essential.
The subject about which discussion centered during most of the luncheon was that
of merchant shipping for Great Britain. The Secretary unofficially advanced the sug-

gestion that the British might well launch an appeal to the American public for shipping
to transport foodstuffs to the British Isles to meet the needs of under-nourished
mothers and children, as well as the fighting men of England. The Secretary made the
point that the American public does not have an understanding of the actual food situstion in England, and of the privations that the British are now suffering in this field.
The British themselves know what they are doing without, and the Germans undoubtedly

have their way of keeping informed as to what the British lack in the way of foodstuffs.
Perhaps there had been some mention of British rationing in our press, but the Secretary
thought our public should be given the shocking picture of the limits placed upon prime

articles entering the diet of the British, particularly mothers and children. In

answer to his inquiry, he was informed that the British meat ration is at present one
shilling per week; that is, two pence a day for six days in the week. The point would
be to show that necessity has obliged the British to establish a very severe rationing.
here would be no purpose served in describing particularly supplies or amounts trans-

rted. It would suffice to show the meager rations of certain vital articles that are

294
-2

permitted to be consumed. The Secretary's idea was that an appeal of this sort would
much more effective with the American people, than a call for ships to transport
unitions. It is a much more appealing story to recount that infants are going unfed
than that so many tons of munitions are on an American dock awaiting shipping space.
The Secretary understood that only four American merchant vessels have actually

been transferred recently to the British. Sir Arthur Salter confirmed

he said were for more. The

Migeffort
negotiations
the transfer
still continuing
Secretaryvessels
thought this,
thatbe
although
to obtain
of perhaps
sixty coastwise
might
expe-the
lited by a plea such as that above described. The desirability was mentioned of
saving the plea come from some outstanding British woman, such as Lady Reading. This
led to the unanimous agreement that the most effective source of such a plea would be
the Queen herself. Mr. Brand questioned whether it would be wise for the British to
make such a plea of desperation. Might it not have the adverse effect of diminishing
American confidence in the British ability to carry on? The reply was made both by

the Secretary and Mr. Purvis that since the actual need exists, it is better to risk
the sentiment side than on the actual side. That is, if shipping space is not
immediately made available for more food, British resistance will weaken.

When the discussion reached this point Sir Arthur Salter joined the group. He
had some reservation about a plea of despair being made with respect to food. His
argument took the line that the people of England would not be permitted to starve.
The result would be, and is already tending in that direction, of taking shipping space
W from munitions and giving it to food. The calculations in the past have been

ed upon a figure of twenty million tons of space for munitions and fifteen million
for food. If and when the figure of tonnage goes under thirty million, the policy will

be to cut down two tons of munitions for one ton of food. The shortage of shipping
space has thus arrived now at a point where it will be necessary sharply to curtail
munitions shipments to permit food to reach England sufficiently even for the present
severe rations.

The Secretary left the foregoing thought with the British, again reiterating that
this was purely a personal idea of his own, and had not been submitted to anyone in
the Government, except that he had discussed it briefly with Secretary of War Stimson
this morning and had found the latter quite interested.
In answer to the question as to whether Lindberg's New York speech would spread
& Wave of defeatism throughout the country, the Secretary gave an opinion to the contrary. The British agreed that the remarks yesterday of Secretary Hull and Secretary
Inox should have a strong tendency to refute Lindberg. The Secretary added that at
his press conference the President had declared that Messrs. Hull and Knox were
speaking for the Government.

To Sir Frederick Phillips the Secretary remarked that a message had come from
our Embassy in London with respect to a coming visit to this country by another

British Treasury representative. Phillips know about this. He thought the visit

would be only a short one. He was not aware as to whether the visitor, Professor
Leynes, would arrive by ship or by plane. The Secretary was obliged to take leave at
1:50 to attend a Cabinet meeting. At the request of Sir Frederick Phillips, Mr. Cochran

ged behind for a few minutes to talk with him and Mr. Playfair in Sir Frederick's

office. Phillips stated that Secretary Morgenthau had let him know upon entering the

295
3ing room that the Chinese Ambassador and Dr. Soong had been at the Treasury
efore noon beseeching the Secretary to sign the Sino-American Stabilization Agreement just

oday. The Secretary was going to take this up at the Cabinet meeting and had asked
Cochran to arrange with Under Secretary Bell for everything to be prepared

a signing at was the President.

had yet as to the American

proval been 4:30 received approved back from by London Phillips pointed suggested out that change in no

the text of the British press communique. He said that Soong had been pressing the
ritish for signature of their agreement today or tomorrow, asserting that this

egently
are
reopened
on
herefore, that we at until Saturday, and preferably until
desirable before could delay the exchange signing markets least Monday. Phillips was hoped,

onday. Mr. Cochran promised to call Sir Frederick as soon as a decision was received

from the Cabinet.

Upon returning to the Treasury Mr. Cochran asked to see Mr. Bell. He was with
Under Secretary when Secretary Morgenthau telephoned from the White House that

President approved of the signing of an agreement, without reservations, at
o'clock this evening, and that we were to make the necessary arrangements. At

Cochran's suggestion, Mr. Bell told the Secretary of Phillips' request, but the
ecretary felt obliged to go ahead. Consequently Mr. Bell telephoned the Chinese
officials. Mr. Cochran telephoned Mr. Playfair, and also let Mr. Hamilton of the
State Department know that Secretary of State Hull had approved Secretary Morgenthau's

Invitation for Mr. Hamilton to be present at the signing this evening. When
Cochran spoke with Mr. Playfair, it was ascertained from the latter that approval
the British press communique had just been received from London, except for one

it. Mr. Playfair was to discuss this with Messrs. Phillips and Rogers, and was
ed by Mr. Cochran then to communicate with Mr. Bernstein as to the British plans,
also as to whether any change in the American press comunique would be necesitated. At 3:30 Mr. Bernstein came to Mr. Cochran's office to discuss the arrangeents and received a phone call from Dr. Soong at that time. Mr. Bell then received
essre. Bernstein and Cochran at 3:40. and telephoned Mr. Playfair that it was necesary that the American press release be given out after the signing at 5 o'clock
tonight. Mr. Bell did not think the Secretary would approve of the British suggestion
that it be held until tomorrow morning. Mr. Playfair was urged to telephone London
once with the view to arranging for a simultaneous release of the British statement
London.

To m.P.

296
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE April 25, 1941
TO

FROM

Secretary Morgenthau

H. D. White

Subject: The British Cash Position

Appended is a digest of Sir Frederick Phillip's

Aide-Memoire dated April 18 covering the British cash
position and their needs during the next five months.

An examination of the figures reveals that they
will have enough dollars and gold available to meet their
estimated dollar requirements - at least until September 1.
However, their dollar balances (official, not private)
may not rise during this period above $175 million and
may at times drop considerably lower. This is less than
the $250 million cash balance which they wish to attain
by the end of August.

They can increase their dollar balances in one of

the following ways:

1. Transfer additional plants and contracts. So far
they are to receive in refunds only $49 million and

are to have commitment taken over by the Army and

Navy of only $24 million. It is our understanding

that they would receive at least $200 million through
the assumption of contracts and purchase of capital

equipment.

2. Increase their sales of direct investments. Their
present plans call for liquidation at the rate of
$40 million a month. It may be possible to step up
this rate.

3. Postpone repayment of the Belgian loan of $100

million in gold. This would add $100 million to their
cash balance as long as the loan remained outstanding.

4. Maintain the former rate of gold production in
South Africa. They report a rate of acquisition of
South African gold of about $160 million a year lower
than their previous estimates. It is not clear whether
the reduction in their estimate arises from a decline
in production or a decrease in transfers to U. K.
In either case, they may be able to correct the situation.

297

-2-

Division of Mone tary
Research

5. In a pinch, they may be able to borrow some more
gold from Belgium and some dollars or gold from the
Netherlands.

All things considered, it is doubtful that you need

be seriously concerned about the British cash position for
the next few months. Of course, if Lend-Lease does not
take
care of aswill
many
the situation
bepayments
different.as the British may expect,

298

anded to me by arthur Purvis
25th April 1941

Following discussions with Mr Gamie, he proposes to let us

have, regularly each month, a statement framed on the following lines -

1. Giving priority shipping requirements as cabled from London at
the middle of each month, e.g. those for May are approximately as follows:Grain and Cereal

Steel, Pig Iron and Scrap

673,000 tons toks

455,000 .
1,128,000

Miscellaneous

giving a total of

191.000 .
1,619,000 tons

This consists of some 200 items of all descriptions -

Plywood, Silk, Glucose, Canned Fruits, Lumber, etc.

2.

ship

There will be some 231 ships, according to Mr Gamie, required to

this tonnage. He states that for Miscellaneous and Steel there will be

shortage of 20/25 ships, and he estimates that there will probably be a further
20/25 ships short for shipment of Grain and Cereal on present indications.
3.

Cable indication from London covers both the U.S., Canada and the

East and West Coast ships, and Mr Gamie is therefor building up his statement

to cover the whole North American situation.

4. He is sending down a statement giving the detailed picture for May
and asking us to indicate the form in which we would like a regular statement
of the shipping needs framed.

299

APR 85 1941

My dear Mr. Secretary:

,

Enclosed are several copies of the most recent draft
of an over-all agreement to cover defense articles made

available to Great Britain under the Lond-Lease Act. This
document has been discussed informally with Assistant

Secretary Acheson. The last time I spoke to the President
and Harry Hopkins they indicated that the agreement should

be taken up first with the State Department and later with
the Attorney General and the Bureau of the Budget.

Accordingly, I suggest that you fix a time which will
be convenient to you when we night get together and discuss
the proposed agreement.

Very truly yours,
(Signed) H. Morgenthan, Jr.

Secretary of the Treasury.

The Honorable

The Secretary of State.

Enclosures 3, of draft

BBtEHFivls - 1922

File sent to Mr. Foley

By /

300
WHEREAS, the President of the United States is

authorised by the Act of the Congress of the United
States of March 11, 1941 (Public No. 11, 77th Congress,

and hereinafter called the Act) to sell, transfer title
to, exchange, lease, lend OF otherwise dispose of, and

to take certain further action with respect to, defense
articles to the government of any country whose defense

the President deems vital to the defense of the United
States, on such terms and conditions as the President
deems satisfactory, and
WHEREAS, the President has determined that the defense

of the United Kingdom is vital to the defense of the
United States,
NOW, THEREFORE, it is agreed by the United States and

the United Kingdom as follows:

1. From time to time and in such amounts as the
President may determine, the United States will, pursuant
to the Act,

(a) furnish to the United Kingdom certain
defense articles;

(b) test, inspect, prove, repair, outfit,
recondition or otherwise place in good working

order any defence article, or procure any or all
such services by private contract; and
(e) communicate defense information pertaining

to any defense article furnished hereunder,
as valued and listed or otherwise described in schedules,

appropriately identified, now or hereafter to be attached
to this Agreement,

301
-

2. Within such period or periods as determined by
the President, notice of which determination shall be
given to the United Kingdom,

(a) The United Kingfom agrees to redeliver
to the United States such defense articles furnished
to the United Kingdom hereunder which, in the opinion

of the President, are not used up, worn out, destroyed,
OF otherwise rendered incapable of effective use.
(b) The United Kingdom agrees, in the case of

defense articles, other than agricultural commodities,
which in the opinion of the President are used up,
worn out, destroyed, or otherwise rendered incapable

of effective use, to furnish to the United States an
equivalent amount of similar defense articles, which,

in the opinion of the President, are of a quality,
efficiency and relative value substantially equal to
the defense articles furnished hereunder to the United
Kingdom.

(o) The United Kingdom agrees, in return for

(1) agricultural commodities, and
(ii) other defense articles, services and
defense information,

furnished to it hereunder and for which the United
States has not otherwise received full reimbursement,

to furnish to the United States an equivalent in tin,
rubber, jute, and other products and commodities
produced in the British Empire or elsewhere and which,

302
8-

in the opinion of the President, are needed by the
United States. Such products and commodities shall

be furnished in such quantities and at such time
OF times as shall be determined by the President.

(d) In lieu of returning or furnishing the
defense articles or similar defense articles as
provided in paragraphs (a) and (b) above, the United

Kingdom may, at its option, furnish or transfer to
the United States any raw materials or other property,

services, information, facilities, or other consideration or benefits acceptable to the President.
To the extent that, during such period or periods
determined by the President, the United States shall not
have received pursuant to paragraphs (a), (b). (c) and (a)
full reimbursement for the defense articles, services, and
defense information furnished to the United Kingdom here-

under, the United States shall be entitled to receive OF
otherwise acquire, and the United Kingdom agrees to furnish

or otherwise transfer, property, services, information,
facilities and other consideration and benefits acceptable
to the President.

8. By future agreement, the parties may substitute,
in lieu of Section 2, any other payment or repayment in

kind OF property, or any other direct or indirect benefit
to the United States, which the President deems satisfactory.

...

303

4. The President shall determine the fair value of

any property, services, information, facilities or other
consideration OF benefit received by the Unit states
from the United Kingdoms and the United Kingdom shall

be credited therefor on account of the defnese articles,
services and defense information furnished to the United

States hereunder. For any defense article returned to
the United States pursuant to paragraph (a) of Section 2
above, the United Kingdom shall receive a credit equal
to the value given to such defense article in the schedules

now or hereafter to be attached to this Agreement. The

parties to this Agreement shall periodically review the
status of the accounts arising under this Agreement, and

the President my from time to time determine any credits
to be given to the United Kingdom by reason of any oonsi-

deration or benefit which the President determines shall
have been received by the United States from the United
Kingdom.

5. The United Kingdom agrees that it will not,
without the consented the President, transfer title to
OF possession of any defense article or defense information
furnished to the United Kingdom herounder or permit its
use by anyone not an officer, employee, or agent of the
United Kingdom.

6. If, as a result of furnishing to the United
Kingdom any defense articles or defense information, it

&

-

304

is necessary for the United Kingdom to take any action
or make any payment in order fully to protect, pursuant

to the set, say of the rights of any citises of the
United States who has patent rights in and to say such
defense article OF information, the United Kingdom will
do so, when so requested by the President.

7. Any defense articles, materials, OF other personal
property to be returned, furnished, OF paid to the United
States herounder, shall be delivered or paid by the United
Kingdom at such place OF places in the United States, OF

any place subject to the jurisdiction thereof, as from
time to time shall be determined by the President. Any do-

fense article OF other property, service, information, facility, OF other consideration or benefit to which the United
States shallbecome entitled herounder shall, in so for
as the rights, powers and privileges of the United States
may thereby be effected, be exempt and immune from any

taxes, charges, restrictions, regulations and controls of
any nature under the law of the United Kingdom or any

political subdivision thereof.
8. The United States may at any time cease furnishing
the defense articles, services and defense information

referred to in Section 1 above. Such cessation shall

not effect my of the rights, powers, or privileges of
the United States OF of the President herounder or of any

of the duties, liabilities, or obligations of the United
Kingdom, all of which shall continue in effect until the

e-

United Kingdom shall have fully performed its duties

and obligations and discharged its liabilities horounder.
Any default by the United Kingdom in the performance of

any of its duties or obligations or in the discharge of

its liabilities herounder shall entitle the United States,
by appropriate action to be determined by the President,

to enforce its rights, powers, claims and privileges
herounder.

9. The President may exercise any power or authority
conferred on him herounder through such officer or agency

as he shall direct for that purpose. The terms "defense
article" and "defense information" as used in this
Agreement shall have the same meaning as defined in the
Act.

10. Any notice under the hand of the President or
any officer designated by him shall be deemed and taken as

the notice of the United States and the President and

shall be sufficient if delivered at the British Enbessy
at Washington, D.C., OF at the office of the Permanent
Secretary of the British Treasury in London) and any

notice by the United Kingdom shall be sufficient is
delivered to the American Rabassy in London, or to the

Secretary of the Treasury of the United States at the
Treasury of the United States in Washington, D.C. Any

wiver of any notice required hereunder shall not extend
to OF affect any subsequent notice OF waive any right of

the parties to require notice herounder.

306

-711. The parties to this Agreement, and the officials
signing this Agreement on their behalf, each for itself,
himself, or themselves, represent and agree that the

execution and delivery of this Agreement have in all
respects been duly au thorized, and that all acts, conditions and legal formalities which should have been
performed and completed prior to the making of this
Agreement have been performed and completed as required

by, and in conformity with, respectively, the laws of
the United States and the United Kingdom.
IN WITNESS WHEREOF, the parties hereto have executed

this Agreement in duplicate at the City of Washington,

District of Columbia, this

day of

, 1941.

THE UNITED STATES OF AMERICA

BY

(Title)

HIS MAJESTY'S GOVERNMENT IN THE
UNITED KINGDOM

BY

(Title)

307

CONFIDENTIAL

Action Required

April 25, 1941

To:

The Secretary

From:

Mr. Young

Re: Request of Procurement Division
for $118,800,074 from lend-lease
appropriations.

Attached is a memorandum addressed to you, signed by

the Director of Procurement, requesting an allotment to
the extent of $118,800,074 for the purpose of procuring

material for the British. This request is ready to be

passed on to the Bureau of the Budget but before doing so
it needs your approval.

Oscer Cox and I are also attempting to establish a
system whereby goods purchased under this allotment can be

transferred to the British as fast as they can be procured
without an additional Presidential directive. You will hear
more from us on this point very shortly.

DY.

308

April 22, 1941
MEMORANDUM TO THE SECRETARY:

Under date of April 18, 1941, the British Purchasing Cap
mission submitted to the Presurement Division as estimate of

British requirements totaling $209,655,500, of which a total of
$126,229,108 is covered by requisitions already submitted or

now in process of submission as outlined in photostatic copy of

their letter herewith.
There is attached herete a statement of the available funds

and a schedule of further alletants which will be required to
cover the requisitions already received or to be submitted in
the immediate future.

It is requested that we be authorised to make commitments

under the several classifications listed to the extent of
$118,800,074, and that allotments of funds be made for that puper

pose. It is also requested that the authorisation provide for
the delivery of such commodities to the proper representatives
of the United Kingdom.

Att.

Director of Procurement
SATIES Clinton E.

ALLOTMENTS REQUIRED TO COVER REQUISITIONS ON HAND

April 21, 1941
Alletment
Commodity

4/3/41

Encumbered

METALS:

Forrous

Non-ferrous
Steel

Bress reds and wire

Requisitions

On Hand

Alletments
Required to
Cover

Requisitions

$118,800,000.00

$115,050,000.00

623,214.00
214,447.94

184,094.00

$3,000,000.00
750,000.00

MACHIVERY & EQUIPMENT:

(Including read building

equipment agricultural
and related equipment)

Agricultural implements 1,000,000.00

Read Building Equipment 1,500,000.00 $1,469,646.06

FIRE FIGHTING EQUIPMENT:

(Other than machinery)

Fire Hese
Heef & Hera Meal

700,000.00
70,000.00

316,000.00

ELECTRICAL EQUIPMENT:

CHEMICALS and ACIDS:

Nitrate

Phosphate Reck
Phosphates
MISCELLANEOUS MFG. MATERIAL:

500,000.00
250,000.00
600,000.00
230,000.00

315,000.00
35,000.00
794,180.00

794,180.00

4,021,800.00

2,771,800.00

90,470.67
309

$8,500,000.00 $1,875,116.73

$124,803,641.94 $118,800,074.00

Figures shown in third and fourth colums include requisitions now - hand and these in
proparation for dispasah by the British Purchasing Commission

WIL

HOTEL, WASHINGTON, D.C.

TELEPHONE REPUBLIC 7860

BRITISH PURCHASING COMMISSION
April 18, 1941.
Mr. Clifton E. Mack,
Director of Procurement,
Treasury Department,

Ninth & D Streets, S. W.,

Washington, D. C.
Dear Mr. Mack:

Following Mr. Swiggett's conversation with you yesterday, and
the receipt of additional data from London, we have prepared a general
forecast of requirements for materials which we understand will be secured
through the Procurement Division.

You have asked us to supply as detailed requisitions as possible
under various headings. We trust that you will understand that we fully
appreciate your need for such detailed figures and the corresponding need
of the Bureau of the Budget, and trust that you will understand that we
are doing everything possible to secure complete details and requisitions.
Except as indicated the estimates are intended to cover the
period ending June 30, 1941.
11

fil

We indicate below the present status of our needs, but should
point out how difficult it is to make these completely positive and
since enemy action at sea, and particularly in the air over England,

any moment require a complete change of program. This means that

da which we indicate are unlikely to be lowered, but that they may

ified, either in quantity or in kind at almost any time, due to the
of war.

1

S, including both ferrous and non-ferrous:
Iron & Steel
Non-Ferrous Metals

Zinc, July 1, 1941December, 1942

$ 98,000,000
9,157,500
16,640,000
$123,797,500

The following requisitions are en route to you:
Iron & Steel
Zinc

Brass Rods

$ 98,000,000
20,000,000
800,000

$118,800,000

Mr. Clifton E. Mack,
April 18, 1941.
Page

and Our steel preliminary forecast for these groups totalled $107,157,500.

The iron figure is unchanged but, as we have been able to forecast
minimum zinc requirements to the end of 1942, we have increased the
requirements from $3,360,000 to $20,000,000. Therefore, as shown zinc
vised general program attached, our ferrous and non-ferrous metal on our re-

ments total $123,797,500, of which requisitions are en route to require-

ing to $118,800,000. There is, therefore, a balance on which it you is amount- expected

that requisitions can be shortly prepared covering brass rod, bar, and strip,
copper, tin residues, bismuth metal, amounting to $4,997,500.

2. MACHINERY AND MISCELLANEOUS INDUSTRIAL EQUIPMENT, including Road Building,

Agriculture, and related equipments.

Our general program now shows a total for this group of $11,000,000.

Against this we have issued, or have in preparation, requisitions for the
following:

(a) Road Building Machinery:

Spare Parts for Road Rollers
Bitumin Paddle Mixers
Stone Crushers

Bitumin Distributors

Air Compressors

Bituminous Tar Kettles

Stone Heaters

Tractors, Graders, Spare Parts
Tractors, Graders, Spare Parts
Tractors and Graders
Winches, Spare Parts
Tractor Spares

Spare Parts for Earth-Moving Equipment

8 61,013.20
208,376.8
416,101.2
18,930.03
108,250.00
80,750.00
36,380.00
250,270.00
123,668.00
127,924.50
29,520.00

28,910.84
194,000.00

$1,684,094

(b) Agricultural Implements:
Tractors

Tractor Spare Parts
Tractor Spare Parts
Plows, Harrows
Plows, Harrows

Tractor Spare Parts
Tractor Spare Parts
Trucks, Plows

Tractor Spare Parts
Discs and Harrows - Spare Parts
Discs and Harrows, Spare Parts
Agricultural Equipment

Starter Motors for Agricultural Tractors
Agricultural Equipment
Agricultural Equipment

28,584.80
21,388.62
10,703.32
2,926.44
1,782.00
109,203.97
8,508.98
65,621.87
41,505.98
4,125.00
1,995.99
11,803.75
9,598.00
37,358.07
32,123.27

Mr. Cliston E. Mack,
April 18, 1941.
Page 3.

Threshers
$

Spares for Agricultural Equipment
Spares for Agricultural Equipment
Spares for Agricultural Equipment
Spares for Agricultural Equipment
Spares for Agricultural Equipment

27,459.80
77,000.00
1,204.76
56,369.05
536.80

5,278.75
8,865.98
3,832.50

Tractors, Cultivators, Harrows, etc.
Combine Harvestors

Tires, Tubes, Rims, various sizes
for Agricultural Tractors

37,760.92
2,676.00
5,000.00
5,000.00
5,000.00

Milking Machine Spares

Combines

Cultivators & Spares
Tractors & Spares

$623,214

These figures total $2,307,308; therefore, a balance of $8,692,692.
From general knowledge of the situation, we believe that London's
requirements on agriculture will be specified shortly in an amount of approximately $500,000. leaving a balance of $8,192,692.

The material required under this balance will probably be the fol-

lowing road building machinery:

Approx. 600 Track Tractors of various sizes with earth-moving
attachments.

20 Athey Trailers

125 Trailer Compressors
50 Jaeger Bitumen Mixers
25 Barber Greene Mixers
28 Barber Greene Ditchers
20 Stone Heaters
100 Diesel Locomotives, 60 CM gauge

100 Diesel Road Rollers

300 Diesel Engines
50 Trailer Mounted GM Diesel Generating Sets, 35 KW and 75 KW

50 Diesel Driven Generating Sets, 25 of 5 KW and 25 of 12 KW
2 Portable Diesel Air Compressors, 250 Cubic Feet Capacity,

oh we have put an approximate estimate of 8 million dollars.
MICALS AND ACIDS.

Our general program indicates 90-day requirements of $20,000,000.

Lowing requisitions have been forwarded or are in preperation for imme-

dispatch:

Polyvinyl Chloride
Paris Green
Butanol

$ 144,000
15,000
79,200

Mr. Clipton E. Mack,
April 18, 1941.
Page 4.

Diphenylamine

$ 82,500

Filter Powder
Lithium Hydroxide

105,000
156,000
182,000
22,100
3,036,000

Ethylene Glycol
Ground Sulphur
Acetone

Pharmaceuticals:
)
)
)
)

Atropine Sulphate

Creosote Oil
Caffeine
oil of Chenopodium
Podophyllum
Stromonium

200,000

These requisitions total $4,021,800, and we have cable indications
that the following requisitions may shortly be expected:
Triple Super-phosphates
Phosphate Rock

Calcium Carbide
Guanadine Nitrate
Glycerine
Glycerine

$3,300,000
3,500,000
900,000.
680,000
338,000
1,700

to a total amount of requisitions prepared, and immedia 6 requirements anticipeted, of $14,439,800.

We have been advised by London that the breakdown on the balance of
approximately 5g million dollars may be expected shortly and we have also asked
them to forecast as far ahead as possible their other requirements. You will
realize, however, that plants making such materials are of a nature where enemy
action in the air may cause a complete change in requirements of large dimensions.
under

$2.
ind

The category of civil defense equipment had seemed to us a proper one
hich to group certain materials on which we had estimated the needs at
00, but in accordance with your suggestion we are glad to divide this as
in paragraphs 4 and 5.

4.

ING SUPPLIES AND HARDWARE.

th

don will shortly require the following:

No requisitions have been prepared for this material but we believe
Bitumen-treated Tarpaulins
Roofing Felt
Hurricane Lanterns
Pneumatic Tools for Demolition
Clearance

5.

$ 750,000
750,000
26,000
80.000

$1,606,00

FIGHTING EQUIPMENT OTHER THAN MACHINERY.

Fire Hose
Hoof & Horn Meal

$ 700,000
70,000

Mr. Cliston E. Mack,
April 18, 1941.
Page 5x

Of these, requisitions are en route to you for the following:
Fire Hose
Hoof & Horn Meal

$ 315,000
35,000

We believe that material in the same proportion will be required
for the balance of the proposed allocation very shortly.
you today:

We now show requirements under eight new categories suggested by

6. PAPER AND PAPER PRODUCTS.

Woodpulp for Paper &
Cellulose Wadding
Cotton & Linen Rags
Bagasse

Paper & Boards

$2,520,000
39,000
66,000

1,350,000

On this no requisitions have yet been prepared.
7. PETROLEUM AND PRODUCTS.

From the United States
From U.S.-owned Sources

$15,000,000
15,000,000

No requisitions have been prepared on this while awaiting advice

from London.

8. RUBBER AND RUBBER GOODS.

Our only item in this category is rubber piping to be used in
stirrup pumps for fire fighting and in view of this, it would perhaps be simpler include this in Fire Fighting Equipment, but in view of your proposed
cat
we have here separated it. Estimated value $70,000.

9.

th

No requisitions have been prepared on tools, but we indicate below

limates on tools and machinery submitted to us by London:
Air and Gas Compressors

Type Moulder Extrusion Presses
Parts for Road Motor Vehicles
Boat Oars
Bearings

Testing Apparatus for Machines
Pumps

Other Essential Machinery
Sewing Machines

Refractory Bricks

$ 195,000
68,000

1,775,000
125,000
450,000
120,000
38,000
200,000
250,000
20,000

Mr. Clifton E. Mack,
April 18, 1941.
Page 6.

Wooden Tool Handles

Brass Screws & Fittings

Needles

Accounting Machines

$ 270,000
38,000
75,000
120,000

10. TEXTILES:

requirements
have been certified but the estimates from
the U. K.No
arespecific
$400,000
for silk.
11. LUMBER AND TIMBER.

The figures from London include soft woods, hard woods, ply woods,
and Veneer, Sitka spruce and box board. Total, $4,050,000.

There is a special qualification to be made of the estimates for

Paper and Paper Products, Petroleum, Lumber and Timber, and Textiles. The
figures included in our estimates were prepared in England some weeks ago.
They are now, we understand, the subject of further scrutiny in London and we

shall no doubt receive further particulars in due course.

12. CORDAGE AND ROPE.

No requisitions have been prepared but the London estimates are for

Manila hemp, $645,000.

13. ELECTRICAL EQUIPMENT AND SUPPLIES.

The total value of the estimates for these supplies is $1,213,000.
of this, a requisition has been forwarded to you for 50,000 photolonce of the estielectric cells at an approximate value of
1

mated needs are:

Electrical Generating Sets &
Magnetos

Wireless Apparatus

Batteries & Parts

$ 38,000
200,000
225,000
us

This completes the new proposed categori

today.

In addition, we have the following requirements which we have listed
which we shall be glad to re-allocate according to your suggestions.
14

DICAL AND SCIENTIFIC EQUIPMENT.

X-Ray Apparatus

Medical Glass Tubing

Scientific & Official Instruments
Raw Drugs

$ 240,000
60,000
345,000
45,000

E 690,000

Mr

ton E. Mack,

April B, 1941.
Page

15. MOLASSES.

High Test, from Cuba

$6,200,000

While we have tried to avoid all miscellaneous groups, we have felt
it advisable to indicate, as in our previous program, the estimated needs for
miscellaneous
raw materials and miscellaneous manufactured materials. They are
as
follows:
16. MISCELLANEOUS RAW MATERIALS.

$1,250,000. No requisitions have been submitted in this category,

which covers Carbon Blacks, Lamp Black, Pine Tar, Rosin, Liquid Rosin, Turpentine, French Chalk, Raw Hair, Asphalt, Asbestos & Plastic Materials.
17. MISCELLANEOUS MANUFACTURED MATERIALS.

$245,000. No requisitions have been prepared under this category,
but these will be submitted as soon as possible.

We trust that we have given you in these further estimates a sufficient basis for future Budget allocations.
Faithfully yours,
HIS MAJESTY'S GOVERNMENT IN THE
UNITED KINGDOM

By
James
anu
of and
on behalf of
the lu. hing
Director General of the

British Purchasing Commission.

IS

ESTIMATE OF BRITISH REQUIREMENTS

(Not including Dominions, India, or Colonies)
assigned to

PROCUREMENT DIVISION, TREASURY DEPARTMENT
GENERAL
COMMODITY

ESTIMATE

Metals - Ferrous & Non-Ferrous
Yachinery & Industrial Equipment

$123,797,500.00
11,000,000.00
Chemicals
20,000,000.00
Bldg. Supplies & Hardware
1,606,000.00
Fire Fighting Equipment
770,000.00
Paper & Paper Products
3,975,000.00
Petroleum
30,000,000.00
Rubber & Rubber Products
70,000.00
Tools
3,744,000.00
Textiles
400,000.00
Lumber & Timber
4,050,000.00
Cordage & Rope
645,000.00
Electrical Equipment & Supplies
1,213,000.00
Medical & Scientific Equipment
690,000.00
Tolasses
6,200,000.00
liscellaneous Raw Materials
1,250,000.00
liscellaneous Manufactured Materials
245,000.00
$209,655,500.00

COVERED BY

REQUISITION

$118,800,000.00
2,307,308.00
4,021,800.00
None

350,000.00
None
None

None

None
None
None

None

750,000.00
None
None
None
None

$126,229,108.00

BALANCE TO BE
REQUISITIONED

$ 4,997,500.00
8,692,692.00
15,978,200.00
1,606,000.00
420,000.00
3,975,000.00
30,000,000.00
70,000.00
3,744,000.00
400,000.00
4,050,000.00
645,000.00
463,000.00
690,000.00
6,200,000.00
1,250,000.00
245,000.00

2 83,426,392.00

We expect to submit figures for the Dominions, India, and the
Colonies within a few days.
We shall also have figures from the Air Commission on needs
for Aluminum and Magnesium, on which they are the only British users.

318
TREASURY DEPARTMENT
PROCUREMENT DIVISION
OFFICE OF THE DIRECTOR

WASHINGTON

April 25, 1941
MEMORANDUM TO THE SECRETARY:

Weekly Report - Lease-Lend Purchases

(4/18 - 25, 1941

Purchases to 4/18/41
$1,892,316.73
No purchases were made this week
Estimated Cost

Requisitions Pending
Awaiting clearance by O.P.M

$1,037,330.00
2,483,704.37

Total pending requisitions (Including
steel, equipment, chemicals, etc.)

$3,521,034.37

Cleared by O.P.M

In accordance with the decision of the Bureau of the
Budget that allocations of funds would be made only to cover
issued requisitions, the British Purchasing Commission sup-

plied a schedule of issued requisitions enroute to us which,
together with those already submitted, have been used as the

basis of our request of April 22 for an allotment of $118,800,074
for purchase commitments. In the meantime, all preliminary
purchase steps are being taken on pending requisitions to
avoid delay.

Clifton E. Mack,
Director of Procurement.

Copy for Secretary Morgenthau

Thompson 319
April as, 1942

Yes

Mr. Stay Hopkins

From

Philip Thanks

beni--lease operations have now progressed to a point where

adequate statistical tabulations become imperative If we are

to have - kind of - over-all picture of what is going ea.

A good sample is the summary table of alletments against the

, billion dollar appropriation, which has just been cospiled
and distributed. This table was a homemade job, and if 18 is
to be issued regularly should be hamiled w a pareen OF persons

qualified to & so.

Further, this table - measurerily be only the first of

a

general owree swatching the administration with

allogate Information as to goods sale available under the
$1,800,000,000 limitation, goods ordered free the $7,000,000,000

appropriation, goods actually shipped, etc., classified by trice and by commition.

Share is - need to establish a separate establistical organisaties for best-terms, and there is - used for othersal statis-

timel information which is interesting - of m procetient quality
mine. - is great and for adequate tabulations is order that

the administration my operate intalligently will in order

that there will be provided antisfactory fustual information on

which to Inco the - questionly reports to the President.
Originally 29 was thought that the Recourch and Statistics
Division of the Treasury night be millions in this respons. but

the presente of - week has 8 increased that " - be -

designable to request the help of that division for this payment.

Similarly, - policy years so - be equally undestrable to n

quest the - of - my's statistical service.

As exprenise solution from a prestical point of view, $ the would

1 the to a - that this office bestow Mr. Weeley Mindow from

320

-2Research and Statistics Division of the Treasury, together with
one of his assistants, to work full time with me on this problem.
It is necessary that the person in charge of this operation be

physically part of my office if the job is to be performed satisfactorily. In fast, the passing of each day makes the job more
difficult. To be sure. this man will have to call upon some
statistical unit already in operation for mechanical facilities
and clerical help. This represents only a minor part of the

problem, and those facilities could be is any department or agency
of the Government - Treasury, Federal Reserve, OPM, Farm Credit,
etc.

My suggestion has two principal advantages; first, the experience which Mr. Lindow has acquired for the last twelve months in
his work on foreign purchasing will not be secrificed, and, secondly,
there could be no added strain upon the Treasury Division of Research

and Statistics except the loan of Mr. Lindow and his principal assist-

and.

(Initialed) P.I.

Copy to Secretary Morgenthan

320

-2Research and Statistics Division of the Treasury, together with
one of his assistants, to work full time with me on this problem.
It is necessary that the person in charge of this operation be

physically part of my office if the job is to be performed satisfactorily. In fact, the passing of each day makes the job more
difficult. To be sure. this man will have to call upon some
statistical unit already in operation for mechanical facilities
and clerical help. This represents only a minor part of the
problem, and these facilities could be in any department or agency
of the Government - Treasury, Federal Reserve, OPM, Farm Credit,
etc.

My suggestion has two principal advantages; first, the experience which Mr. Lindow has acquired for the last twelve months in
his work on foreign purchasing will not be sacrificed, and, secondly,
there could be no added strain upon the Treasury Division of Research

and Statistics except the loan of Mr. Lindow and his principal assist-

and.

(Initialed) P.I.

Copy to Secretary Morgenthan

321

TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION
DATE

Secretary Morgenthau

TO

FROM

April 25, 1941

Mr. Cochran

STRICTLY CONFIDENTIAL
Official sales of British-owned dollar securities under the vesting order

effective February 19. 1940:

No. of Shares $ Proceeds of Nominal Value $ Proceeds of
Sold

Shares Sold

of Bonds Sold

Bonds Sold

18

9,351
4,429
10,009
11,661
49,341

19

324

176.710
136,526
591,415
132,014
570,428
8,894

85,115

1,615,987

215,500

191,762

7.561.940-1/2

233,694,960

27,074,250

26,272,324

7.647.055-1/2

235,310,947

27,289,750

26,464,086

April 14
15
16
17

159,000
36,500
2,000
12,000
6,000
Nil

138,708
34,491
1,602

11,655
5,306

Nil

Sales from

2/22/40 to
4/12/41

Total 2/22/40
to 4/19/41

Miss Poate reported sales of non-vested securities for the week ending
April 12 totaled $200,000.

322

April 25, 1941
4:31 p.m.

H.M.Jr:

Hello.

Operator:

Major Smith stepped out of his office.

H.M.Jr:

Well,
when he comes in I want to speak
to him.

Operator:

Right.

4:59 p.m.
Major
Smith:

H.M.Jr:

Yes, Mr. Secretary.

Hello, Major. I don't know whether
Stephene - has Stephens talked to you
in the last minute or two?

S:

No, sir. I just this minute got into

H.M.Jr:

oh. Well, then, I'11 do it. When

the office.

General Marshall lunched with me on

Tuesday, he invited me to make a trip
and visit his army.

8:

Yes, sir. We've been wanting you to do
that for a long time, Mr. Secretary.

H.M.Jr:

And he wanted you to accompany me. Now,

last night Mr. McCloy asked me to go down
to Aberdeen, see, and I'm going down
Tuesday morning. I wanted General Marshall

to know that I was going, see, but that I
don't consider this - (laughs) - anything
to do with the trip that he wanted me to
take.

S:

I see, Mr. Secretary. Well, I'11 tell

him.

H.M.Jr:

Tell him I've got a rain check on his

trip. This is just a little side one.

323

-2S:

H.M.Jr:

S:

Tuesday you're going to Aberdeen, sir?
I'm going
down
here
about
8:30.Tuesday morning leaving

oh, yes. Well, you'll enjoy that.

They'11 give you an interesting show
but of course the Army is elsewhere.

H.M.Jr:

I know, but I just wanted the General

to know because he has been very kind.

S:

H.M.Jr:

S:

H.M.Jr:

Thank you, Mr. Secretary.

Now, the other thing was that the English
told me about the Boeing 17 making its
first trip over Germany and I spoke to
Mr. Stimson about it at Cabinet and he
said that they had a cable in describing
its performance. Hello?
Yes, sir.

And if permissible, I'd like to have a
copy of it.

8:

That's the Boeing, the B-17.

H.M.Jr:

Yes. It made its first flight over

Germany with a load of bombs and I gather
the performance was quite remarkable, and

it is so seldom that we ever hear that
they like our planes I'd like to know
about it.
S:

(Laughs). Yes, Mr. Secretary. I'11 chase
that up and get it over to you tomorrow

morning.
H.M.Jr:

Up to now - well, forget it. Monday will
be time enough.

S:

We haven't had - General Maloney came

back the other day. You know it's unfortunate, I mean the innate cussedness of
inanimate objects - he said that while

he was there word came into the War Office

324

-3that have
our first
tank
may
heard
this.had arrived - you
H.M.Jr:

No, I haven't.

S:

Our first tank had arrived, it was

unpacked at the dock, and a mechanic hit
the turret with a hammer and a piece of

metal about the size of a pie plate
dropped off. I expect in 5,000 tanks

that wouldn't happen, but it happened on

the first one that landed in Britain.

H.M.Jr:

Well, I'11 be darned.

S:

Well, they took it pretty well. They

H.M.Jr:

said they hoped it wasn't a bad omen but

there you are. Now, isn't that too bad?
Well, it's too bad and on the other hand
when they get something good, they never

say so either.

S:

H.M.Jr:
S:

That's right. I know that. They're
dantankerous about it.

That's right.
Well, thank you for calling us, Mr.

Secretary, and I'll get this thing over
to you tomorrow.

H.M.Jr:

Thank you.

325
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE April 25, 1941.

TO

Secretary Morgenthau

FROM Mr. Haas 904
Attached to this memorandum is Mr. Knudsen's

letter to Secretary Knox commenting on the charts
of airplane and airplane engine production.

Mr. Knudsen is essentially correct in pointing out
that in general the trend in airplane and airplane
engine production has been upward in recent months.
with respect to pursuit planes, however, the best
that can be said is that the movement has been sidewise since the end of last year.
The upward movement in the trend of production

of bombers and military trainers may not show up in
any particular two-week period, it might be pointed
out, because the flow of finished products from the

production lines of the various plants is quite uneven. The aircraft companies, it appears, deliver
their planes and engines in "bunches" -- a whole
group of the same or similar models being delivered
within a few days of each other following the com-

pletion of tests or the installation of parts, the

delivery of which had been delayed. The effect of
these day-to-day fluctuations may be eliminated from
the delivery data by the use of a period somewhat
longer than two weeks, and I am attaching a table
that adds together the figures that appeared on our
charts 80 that they represent four-week periods.
Attachments

326
Deliveries of Airplanes and Airplane Engines,
June 9, 1940 - April 12, 1941,
by Four-Week Periods

Pursuits

Bombers

Military

trainers

Engines
over

1000 h.p.

:

:

June 9

- July 6

98

171

256

420

July 7

- Aug. 3

119

170

227

687

Aug. 4

- Aug. 31

109

156

270

743

Sept. 28

44

165

343

911

Oct. 26

53

166

390

1,168

Oct. 27

- Nov. 23

77

226

253

1,044

Nov. 24

- Dec. 21

124

231

315

1,247

Dec. 22

- Jan. 18

175

231

367

1,282

Jan. 19

- Feb. 15

154

264

478

1,406

Feb. 16

- Mar. 15

275

203

527

1,569

Mar. 16

-

Apr. 12

304

224

575

1,661

Sept. 1

Sept. 29

-

-

Office of the Secretary of the Treasury,
Division of Research and Statistics.

April 25, 1941.

327
THE SECRETARY OF THE NAVY
WASHINGTON

April 21, 1941
My dear Henry:

I enclose herewith letter from Bill Knudsen,

together with charts to which his letter refers. As

you will note, in requesting this data, I mentioned the
charts which you submitted to the War Cabinet meeting
on April 15. Apparently, based on the production charts
used by O.P.M. aircraft production is on the increase.
Yours sincerely,
/s/ Frank Knox

Honorable Henry Morgenthau

Secretary of the Treasury,
Washington, D. C.

Enc.

328
OFFICE OF PRODUCTION MANAGEMENT

Social Security Building
Washington, D. C.

April 16, 1941
Honorable Frank L. Knox
Secretary of Navy
Washington, D. C.

My dear Mr. Secretary:
This is in reply to your memorandum inquiring

as to the reason for the apparent drop in production of
aircraft during the past two weeks, as indicated by the

charts submitted by Secretary Morgenthau at the War
Cabinet meeting April 15.
You will note that these charts, which are returned

herewith, illustrate deliveries as reported for bi-weekly
periods, and the resulting chart lines have in the main a
saw-toothed character. If the deliveries reported at
about the middle of one month are compared with the

deliveries reported at about the middle of previous months,
it will be observed that this recent "mid-month trend" is
upward. This has been emphasized by superimposing red
lines on the charte in question.

In other words, reports of aircraft deliveries

obtained for portions of the month should not for the
present be taken to indicate the trend for the full-month
period. Aircraft production contracts employ monthly
schedules, and the efforts of the manufacturers are
directed toward the meeting of a monthly quota rather than
a bi-weekly quota. Production lines are not yet turning
out aircraft in an even daily or weekly flow, but every
effort is being made by this office to 80 plan and

schedule the flow of materials to the aircraft plants

that in turn the production therefrom may flow more evenly.
Attached herewith are three pages from a monthly
report (Report No. 12-C) prepared by the Aircraft Section

of this office. Examination of the bar charts at the

lower right corner of these pages indicates that there has

Hon. Frank L. Knox

-2-

329
4/16/41

been a rather steady increase in aircraft production.
February with its shorter number of working hours is
the exception.

These latter charts employ data derived from
the Army Air Corps Consolidated Statistical Report,
in the production of which I understand your Department
is cooperating. You may be sure that I shallbbe very
glad to supply you and other members of the War Cabinet
with reports of the Aircraft Section of this office if
you so desire.
Very truly yours,
/8/ Wm. S. Knudsen
Wm. S. Knudsen

Director General

TOTAL

PAGE

CONFIDENTIAL

ACTUAL AIRPLANE DELIVERIES BY MONTHS, JULY, 1940, TO DATE
PLANES

PLANES

8000

8000

97
Mal

7000

1000

6000

6000
Fab

5000

1000
JON

4000

4000
Dec

3000

3000
NEW

245

M

14

Our

2000

2000
.11

FAT

Seat
H

-

-

1000
Ang

to

1000

N/O
THE

AL

AND

262

IN

TOTAL

O

ICE

NAVY

ARMY

COMMERCIAL

OTHER

BRITISH

FOREIGN

DELIVERIES AHEAD OR BEHIND CONTRACT JULY, 1940, TO DATE

DELIVERIES

MANUFACTURERS

PLANES

PLANES

CUMULATED
PLANES

PLANES
1500

1500

1000

1000

2000

2000

1500

1500

500

500

1000

1000

HEAD

5

500

500

500

500

1000

000

1500

11

O

500

0

BRITISH

$

17. 174

NAVY

C

OFFICE OF PRODUCTION MANAGEMENT
ANDRAIT PRODUCTION SECTION

ARMY

N

TOTAL

CONFIDENTIAL

TACTICAL

CONFIDENTIAL

(ALL COMPANIES)

ACTUAL AIRPLANE DELIVERIES BY MONTHS JULY. 1940, to DATE
PLANES
3500

3000
Mot

2500

Fab

2000

2000

JAP

Det

500

NO

one

000

1
400

500

ARMY

TOTAL

NAVY

CMMERCIAL

OTHER

BRITISH

FOREIGN

DELIVERIES AHEAD OR BEHIND CONTRACT JULY 1940, TO DATE

MANUFACTURERS DELIVERIES
PLANES

CUMULATED
AMS

PLANES
100

500

000

1000

600

500

500

500

200

000

C

100

500
O

PRODUCTION MANAGEMENT
PRODUCTION SECTION

ARMY

NAVY

BRITISH

A

TOTAL

CONF IDENTIAL

ALL COMPANIES) CONFIDENTIAL
ACTUAL AIRPLANE DELIVERIES BY MONTHS, JULY, 1940, TO DATE
LANES

PLANES
3500

3500

3000

3000
Mar

2500

2500
Fan

2000

2000

IF

128

Mar

500

500

Dec

Fat

No

17

000

000
De

De

leg

500

500

Aug

214

Art

O

O

TOTAL

ARMY

NAVY

OTHER

BRITISH

COMMERCIAL

FOREIGN

MANUFACTURERS DELIVERIES

DELIVERIES AHEAD OR BEHIND CONTRACT, JULY. 1940, TO DATE

PLANES

CUMUL ATED
PLANES

PLANES
600

600

PLANES
400

400

300

300

200

200

500

500

400

400
100

DD

HA

AMEAS

300

300

100

DO

200

200
200

200

300

300

100
100

400

400

O
O

TOTAL

PRODUCTION MANAGEMENT

HOUS PRODUCTION SECTION

ARMY

NAVY

BRITISH

CONFIDENTIAL

N

Deliveries of Trainers, M-rookly June 22, 1940 ta April 12, 1941

Kotal

go

BRO

UPWARD TRENDINDIATED

200

BY MIDDLE OF MONTH
REPORTS
180

160

140

180

LOO

80

Brikiah

W22

8/3 sk7 8/3 9/24 9/28 10/2 D/26 n/9 11/23 12/7 12/211941/4 1/18 2/1 2/15 3/1 3/15 3/29 4/12
tho-yeek periods ended

H Deliveries of Airplane Enginee over 1,000 R.P. . 31-veekly, June 22. 1940 to April 12, 1941

Perber
1000

950

900

Total

UPWARD THEND INDICATED

GY MIDNE OF MONTH REPORTS

700

690

600

British

550

500

hugo

800

390

300

250

800

190

100

D

go

o

4/12
R22 KG
1940

WE 817 8/3 9/H 9/25 101.2 D/26 11/9 11/25 12/7 12/21 1/4 10k1 1/18 2/1 2/15 3/1 3/15 3/29
Too-veak periods ended

Member

Deliveries of Pursuit Planes. M weekly, June 22. 1940 to April 12, 19kg

800

190

100

170

160

180

140

Total

3.30

180

r

110

TREND INDICATED BY
MIDDLE CR MENTCH
REPORT

100

90

so

70

British

60

50

40

30

20

10

4/12
22
1990

20

8/3 8/17 8/31Two-week
9/14 9/28
1012 10/26 11/9 1/2 12/7 12/21 1/4 1941 1/18 2/1 2/15 3/1 3/15 3/29
periods ended

Support

Deliveries of Bombers, M-rookly. June 22. 1940 to April 12, 1941

200

190

180

170

160

190

140

UPWARD TREND INDICATED
CY MIDDLE OF MONTH
Rotal

13

REPORTS
180

110

3.00

90

80

4/12

17/20 C/3 8/17 8/31 9/14 9/26 10/12 10/26 11/9 11/23 12/7 12/21 1A 1/18 2/1 2/15 3/1 3/15 1941 3/29
24

tvo-veek periods ended

337
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE April 25, 1941.

Secretary Morgenthau

TO

FROM

Alan Barth
THE DEMAND FOR LEADERSHIP

Counterattack

This has been the isolationists' week. As expected, they
cited the Greco-British defeat as proof that war against the
Axis is futile. Colonel Lindbergh, echoed by Senators Wheeler,
Walsh and Nye, proclaimed that "it is now obvious that England

is losing the war" and that "we cannot win this war for England."
It seems improbable, judging from a study of newspaper
response to their arguments, that they have appreciably deflected

the current of American thinking. The only notable convert to
their point of view during the past week was Dr. Felix Morley.
Writing in The Wall Street Journal, he reasoned that a complete

victory is impossible for either side and that therefore the
United States should negotiate a peace recognizing German suprem-

acy on the Continent of Europe.

It is a point of view ill-attuned to the national psychology;
to tell Americans that they can't win a scrap is almost a way of

daring them to have a try at it. The latest Gallup poll shows

-2-

338

clearly that the public does not accept the basic isolationist
premise. Asked prior to the Balkan invasion which side will win
the war, 78 per cent picked Britain, while only 4 per cent believed in an Axis victory. In response to the same question
after the Balkan campaign was under way, the division shifted to

57 per cent for Britain, 11 per cent for the Axis, with a considerable jump in the percentage of those undecided. The popular
conviction that the Axis can be beaten with American assistance

was reflected in an earlier Gallup poll revealing that 71 per cent
of the public favors convoying by the United States Navy, if necessary to ensure victory.

Editorial reaction to the isolationist appeals of the past
week has been overwhelmingly hostile. Editorial writers, columnists and radio commentators in general, have manifested a sense

of obligation to check defeatist sentiment. Without denying the
gravity of the setback in Greece, they have pointed out consistent-

ly that it is not decisive as to the outcome of the war. A great
deal of indignation has been expressed, not only over Lindbergh's

reasoning, but also over the delivery of his speeches at a time
when it was felt that American morale ought to be sustained.
In reporting Lindbergh's New York speech, newspapers made

rather prominent mention of the noisy presence in his audience

of Bundists and Christian Mobilizers. No doubt this was calculated

339

-3further to alienate the affections of the mass of Americans from

the isolationist position.
Messrs. Lindbergh, Wheeler and Nye have come in for rather

rough handling in many newspapers. Their minority position is no
longer accorded the tolerance it enjoyed during the period when
the Lend-Lease law was under debate. Feeling has become so in-

flamed, in fact, that the objectivity which is supposed to characterize the news columns of American papers is sometimes con-

spicuously lacking in accounts dealing with the activities of
the America First Committee and other organizations opposed to

the Government's foreign policy. It is perhaps worth noting,
however, that the double-barrelled indictment of all of the foreign policy opponents of the Administration delivered not long
ago by Secretary of the Interior Ickes met with almost universal
editorial disapproval.
Skepticism

While there has been little growth of defeatism as to the
ultimate destruction of the Axis, newspapers have shown decided

discouragement concerning the immediate prospects for the British.
There is a widespread feeling among commentators that they have

been deluded -- or have deluded themselves -- with false hopes.
They no longer cheer themselves with thoughts that Italy may collapse, that the Russians may enter the war against Germany, that

340
4-

conflict on a second front may exhaust Nazi resources. On the
contrary, they now foresee complete German victory in the Mediter-

ranean and a likelihood that Spain, France and Turkey will soon

join the Axis forces. Indeed, this gloomy "realism" leads the
commentators to discount or doubt even the more heartening reports
from abroad.

It has also, in some measure, shaken complacency over the

progress of rearmament at home. There is considerable discontent
with the pace and scope of American production. The renewed demand

for a curb on strikes is perhaps an outgrowth of a general sense
of frustration. The one great fear that obsesses commentators

everywhere is that America's contribution to the defeat of Hitlerism

may be "too little and too late."
Direction

Such doubts and fears appear to have produced a treadmill

quality of mind, a loss of that feeling of direction which animated
the American public immediately after passage of the Lend-Lease law.
There is a depressing awareness of danger, but no clear comprehension

of its nature or of the steps which must be taken to combat it.
The thought which has dominated newspaper editorials of the

past week is that the nation now wants and needs a strong, affirma-

tive statement of purpose by its President. A great majority of

-5-

341

the commentators agree that the public is ready to be told the
facts, however harsh and disagreeable they may be; ready also to
be told what must be done, however great the dangers of the course

proposed. The plea is for leadership.

342
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE April 25, 1941.
TO

FROM

Secretary Morgenthau

Herbert Merillat
PRESS REACTION TO TREASURY TAX PROGRAM

Before the Treasury's specific tax proposals were announced,

press comment on the 31 billion dollar revenue goal continued to

be favorable in all parts of the country. No one pretended to be
happy at the prospect of heavy taxes, but there has been sober

recognition that, so far as possible, it is better to pay defense
costs through current taxation than to borrow the necessary funds.
There have been some sour notes. The papers most critical of the

Administration's fiscal policies have taken the occasion to say
that heavy taxes now are an inevitable result of extravagance in

the past, but grudgingly concede that the tax goal is realistic
and sound. A few bitter-end isolationist papers proclaim that a
staggering tax burden will be the price of our "adventure" in
bolstering British resistance. But the overwhelming majority of
papers have applauded the announced revenue goal as realistic, if
unpleasant. No one has suggested that the goal was set too high.

However, the love feast now is over. It was agreed that
the Treasury's defense bond program is well conceived, that heavy

new taxes are necessary and desirable, and that the outline of tax

343

-2policy in your statement before the Ways and Means Committee is

sound. But this almost unprecedented harmony on fiscal matters
was shattered when the Treasury's tax proposals became known. It

is now clear that when the press spoke of the need of paying-aswe-go, it had the wage earner in mind as the man who would pay. Of

the papers so far canvassed (all from the Eastern seaboard cities),
only PM has a good word to say for the Treasury's program.

It is said that the Treasury's recommendations fail to
achieve the objectives prescribed by you -- fair distribution of
the tax burden and curtailment of purchasing power to encourage

production of war materiel and prevent inflation. The Administration is accused of political cowardice in failing to recommend
taxes on low incomes and of sinister designs to liquidate the
middle class. Wage earners and farmers, the chief beneficiaries

of preparedness prosperity, it is said, escape with swollen pocket-

books intact. More specifically, these are the criticisms made:
the failure to broaden the income tax base and the sharp increases
in surtaxes result in a disproportionate burden on present income
taxpayers; the absence of income or sales taxes on low incomes

means that curtailment of consumption will be negligible; heavy
inroads will be made on corporate earnings, but wage earners and

farmers will not pay increased taxes. Accordingly, papers which
previously had been reluctant to make specific tax recommendations

344
3-

now call for lower personal income tax exemptions and broader
sales levies.

The press shows no disposition to analyze the technical difficulties involved in a broader income tax base and a general sales

tax, or to publicize the present tax load borne by people in the

low income brackets. Rather it paints a picture of a tax-free
low-income group which could easily be made to bear its "proper

share" of taxes by the simple device of lowering exemptions or
imposing a general, or a greater number of selective, sales taxes.
Corporation Taxes

Although the interest of most papers naturally centers in
the personal income tax and excise tax recommendations, the finan-

cial journals and other oracles of business have much to say about
the inequity of the proposed increases in corporation income and
excess profits tax.
Comments on reported Treasury proposals to reduce both the

average earnings credit and invested capital credit under the ex-

cess profits tax law assert that such a reduction will result in
penalties on many corporations which have not profited from the

defense program and will cut into normal earnings. It is said that
increases in the present corporation taxes accentuate the inequity

resulting from failure to take into account the various earningsto-capital ratios of corporations. But there has been no suggestion

4-

345

that the original Treasury excess profits tax proposal, which did
just that, should be revived.
Non-defense Spending

Your suggestion to the Ways and Means Committee that the pos-

sibility of cutting non-defense and non-relief expenditures be carefully studied has been welcomed in the press, but there is skepticism as to whether the Administration and Congress will follow up
the recommendation. In recent weeks, the demand for reduction of
non-defense spending has been growing and editorial comments on the

willingness of the public to pay more taxes generally add that taxpayers expect government economies as part of the emergency fiscal

program. Press suggestions for cuts in such expenditures are seldom

specific. The items most generally assailed in the press -- increased parity payments to farmers and the St. Lawrence waterway

project -- constitute added expenditures rather than expenditures
already covered in the budget.
Defense Bonds

As May 1st approaches, the sale of defense bonds is again

receiving wide publicity. Some writers have expressed the opinion
that the Treasury's tax proposals may have an adverse effect on

the sales program. The rumor that a forced loan plan is under

consideration has gained such currency in all parts of the country

that it too may affect sale of the bonds.

Percent

1930 1940

Percent

10

(Calendar years)

10

9

9

8

8

7

7

6

6

5

5

(Amounts in millions of dollars)
4

National Income Produced
68.900

54,540

40,074

42,440

50,304

55,833

64,792

70,925

634499

69,308

73,900

4,172

6,082

5,812

5,276

6,160

6.4

8.6

9.2

7.6

Federal Tax Collections
3,424

2,267

1,673

2,362

3,286

3,698

Perdent
1930

1931

6.6

Title

THE

SHO

1932

1933

6.5
1934

6.16

1935

1936

1937

1938

1939

8.3

1940

347

April 25, 1941.
MEMORANDUM

TO:

Secretary Morgenthau

FROM: Mr. Gaston

I cal led Sumner Welles on Wednesday about the
Magruder matter. He thanked me and said he would

talk to the President. He called me today to tell

me that he has spoken to the President and the

President said that if a promotion were available
for Magruder and Magruder wished to accept it, that

would be all right with him, but that until and

unless Magruder decided of his own free will that he

wished to retire, his continuation in his present
position is what the President desires. I told Mr.

Welles that I understood this to mean that it was
not necessary for us to take the matter up with
Magruder at all and he said that was the way he
understood it.

The

PARAPHRASE OF TELEGRAM

348

C

No. 371, April 25, 6 p.m., from

0

Embassy, Buenos Aires

P

Y

The 160,000,000 Argentine peso credit proposal was formulated,

it appears, by the Spanish Government and is intended for the refunding
of various purchases by Spain of products of Argentina. The proposal
has not progressed thus far beyond the conversation stage and the question

of satisfactory guarantees is the chief difficulty. Spanish payments
have heretofore been guaranteed through setting aside a portion of the

remittances which Spanish utilities in Argentina have ordinarily been required to send to Spain or through earmarking of the peseta debt service
of Argentina.
The Argentine-Spanish agreement which the Central Bank is about

to sign on the part of Argentina involves the former type of guarantee.
There is an agreement between the Spenish American Electricity Company

and the Spanish Government with regard to certain payments which as a

result of the Spanish Civil War have been in arrears. The Argentine
branch of this company (the C.H.A.D.E.) under the terms of this agreement

is to pay direct to the Central Bank of Argentina in five equal annual
installments the sum of 35,000,000 pesos to cover 2,000 tons of frozen
meat and 380,000 tons of wheat which are to be shipped to the Spanish

Government. Incidentally, the price of wheat was fixed in this operation
at 6.375 pesos on freight car per 100 kilograms at the Port of Buenos
Aires.
ARMOUR

(CONFIDENTIAL)

349

0

0

P

Y

PARAPHRASE
A telegram (no. 53) of April 25, 1941 from Consul Reed

at Hanoi reads substantially as follows:
On April 24 the economic agreement between Japan and

Indochina was initialed or signed and the Inspector General of the Bank of Indochina is going back to Indochina.

As yet details of the final agreement are not known. The
above information was received from a person who is

usually reliable.
That Japan will in the near future start a pressure
toward the south (naval bases in the southern part of
Indochina being mentioned) is the firm conviction expressed by the highest Indochinese representative at
Tokyo in a letter of which the above-mentioned informant
has direct knowledge.

Copy:bj:4-30-41

350

APR 25 1941

Dear M. Belless
In a letter of February 26, 1962, you reised a number
of issues connected with the Himmoing of a proposed railway

which is to be constructed jointly by the British and
Chinese Governments from Lashio to Kunning.

I agree that 10 is desirable that the building of this

vailway should be undertakes and completed as rapidly as
possible.

with respect to your inquiry as to whether there is any
legal barrier which prevents China from using the dollars which
18 obtains from this Government to buy rails and other railway
construction materials is this country, I as informed that

there is -

a the basis of information now available to the Treasury,
this Department believes that the funds recently made available
to Chima w the Supert-Inport Beak and other holdings of
dollars by the Chicago would be the most appropriate sources
for the proposed expenditures.

Very truly yours,
(Signed) H. Morgenthan, Jr.

Secretary of the Treasury.

Benerable - Hollow,
Union Secretary of state,
State Department,

D. e.

VPCsies

4/3/41

By Messenger 4/26-9052 -

File to Mr. White
Copy to Mr. Thompson

351
Treasury Department

Division of Monetary Research
Date

March 8,

1941

Mr. Coe
To:

Mr. White

From:

Mr. Taylor

Subject: China. Burns Railroad (Lashie to Kunning)
(1) British Aide-Mascire, Feb. 17, U.K. ambassador at
Chunghing advised Chinese Gov't.: (a) U.K. will provide finances to allow Burma to construct railroad
from Lashie to border: (b) In return China will
agree to settlement of Burma-Yunaan border dispute,

on the lines of the offer already made by the
Gov't. of Burna", (e) China will construct railway
from/border to Kunning: (d) If U.K. cannot provide
sufficient rails, bridging materials & other steel

the Chinese Gov't. will finance these purchases from
dollar sources, to be replaced or repaid when U.K.
is able. It is proposed to use immediately 132 kms.

(82.5 ml.) of rails belonging to China, now in
Rangeons (e) Currently political and strategie considerations only necessitate construction, but it is

hoped, when normal conditions are restered, that

China will direct enough traffic to the railroad to
llew its continued use.
(2) U.S. State Dept. Aide-Hemoire, Feb. (a) Questions
whether U.S. loans to China may be used for finan-

oing U.K. purchases of steel rails, bridging asterials, etc. or even for purchase of these items by
China. Matter will be taken up with other interested
agencies of the Gov't. (b) Any attitude taken must
not be construed as approval of or assent to border

settlements.
(3) Chinese Ambessador, conversation with State Dept.

Job. 17. It is likely China would wish use of its

American credits for purchase of railway materials.
(See page 2)
MR. WHITE

Branch 2058 - Room 208

Treasury Department

352

Division of Monetary Research
D

Date

19

To:

-2(4) Cable.U.S. Consul. Rangoon. Feb. 19. Reported that:

length of British section of railway to be built,

110 miles, lowest estimated cost L 2,000,000; time
of completion, 2 years.
(s) Under.Sect.folles to Treasury, Feb. 28. (a) Could
U.S. loans to China be utilized to purchase mater-

isls for construction of the Chinese section of the
railroad? and to finance U.K. steel purchases?
(b) Would railroad be completed in time to aid
China's war efforte? It is urged that favorable
*paychological" effect upon Chinese morale be
considered.

(Dept. of State. Mr. Telles to Treasury.
2/28/41)

o

MR. WHITE

Branch 2058 - Room 208

353

(COPI)

a

reply refer to
845C. 7793/

DEPARTMENT OF STATE

Washington

February 28, 1941

My dear Mr. Secretary:

There are enclosed copies of an aide-memoire left

with the Department of State by a member of the staff of
the British Embassy on February 17, of a memorandum of
conversation on February 17 between the Chinese Ambassador

and an officer of the Department of State, of a paraphrase
of a telegram dated February 19, 1941, from the American
Consul at Rangoon to the Department of State, and of a
memorandum of conversation between Mr. Butler, Minister-

Counselor of the British Embassy, and an officer of the
Department of State, in regard to the proposed construction
of a railway between Lashio, Burma, and Kunming in China.
There is enclosed also a copy of this Department's preliminary

reply of this date to the British Embassy.
The project outlined in the British Embassy's aidememoire raises a number of considerations, among which may

be mentioned the following: (1) The statements made in
paragraph numbered five of the British Embassy's aidememoire and the information communicated to the Department

by the Chinese Ambassador indicate that the cost of the

purchase of materials for the construction of the proposed
The Honorable

Henry Morgenthau, Jr.,

Secretary of the Treasury

railway

354

-2railway would have to be met, at least in considerable part,
from funds made available to the Chinese Government by the
Government of the United States. The Government of the
United States has made available to the Chinese Government

various loans and credits for certain purposes. There is
raised the question whether these loans and credits could be

appropriately utilized to purchase materials for the construction of the China section of the proposed railway, should
the Chinese Government 80 desire. There is raised the
further question whether these loans and credits could be

appropriately used for supplying steel materials to be used
in the construction of the British section of the proposed
railway, should the Chinese Government 80 desire. (2) It
would seem important to estimate whether the proposed railway
could be completed within a period of time which would make

utilization of the railway important to China's defense
effort or whether completion would take 80 long as to make

it likely that the railway would be useful mainly as a
peace-time enterprise. It would also seem important to
consider, even should completion of the railway require an
extended period of time, the favorable psychological effect
which the undertaking of the project at this time would
have upon Chinese morale. (3) This Government is of course
following a policy of rendering to the British Government
and to the Chinese Government

all

355
-3all appropriate and practicable assistance.

An early expression of your views in regard to point
numbered one above, together with such further comment as

you may feel in position to offer, would be appreciated.

A similar letter is being sent to the President of
the Export-Import Bank.

Sincerely yours,

For the Secretary of State:
/8/ Sumner Welles
Under Secretary

Enclosures:

(See following-pages)
1. Aide-memoire from
British Embassy,
February 17.

2. Department's reply
thereto.

3. Memorandum of
conversation,
February 17.

4. Paraphrase of

telegram from
Rangoon, February 19.

5. Memorandum of
conversation,
February 24.

355
-3all appropriate and practicable assistance.
An early expression of your views in regard to point
numbered one above, together with such further comment as

you may feel in position to offer, would be appreciated.

A similar letter is being sent to the President of
the Export-Import Bank.

Sincerely yours,

For the Secretary of State:
/8/ Summer Welles
Under Secretary
Enclosures:

following-page )
1. Aide-memoire from
British Embassy,
February 17.

2. Department's reply
thereto.

3. Memorandum of
conversation,
February 17.

4. Paraphrase of

telegram from
Rangoon, February 19.

5. Memorandum of
conversation,
February 24.

Handed to me by Mr. Butler
of the British Embassy,

(OOPY)

February 17, 1941

SKH

356
AIDE MEMOIRE

His Majesty's Ambassador at Chungking has been instructed
to make a confidential communication to the Chinese Government on the subject of the Burma-Yunnan Railway project on

the following lines:

1. His Majesty's Government have decided that subject to satisfactory assurances from the Chinese Government
on the matters mentioned in paragraphs 3 to 6 inclusive
they will themselves provide the finance required to enable
the Government of Burma to construct the sections from
Lashio across the Salween River to the frontier and on
receipt of a satisfactory reply from the Chinese Government
will request the Government of Burma as a matter of urgency
to complete the necessary surveys in Burma and start the
construction of the sections already surveyed.

2. With their present preoccupations there are few
ways in which His Majesty's Government can render practical
assistance to the Government of China, and they gladly take
this opportunity to help them in a project on which Chiang
Kai-shek sets 80 high a value. His Majesty's Government

realise that without such a railway it is impossible for

the Government of China, so long as they are denied access
to the sea otherwise than through Burma, to import many
heavy and bulky articles of which they have serious need
and which cannot be conveyed by road over a mountainous

route. You should impress on the Chinese authorities the
importance of this consideration which makes it imperative

that the difficult section of the line in the neighbourhood

of the Mekong River should be covered by the railway and not

by road, as the Chinese Ambassador's memorandum of December

17th suggests is the present plan.
3. His Majesty's Government confidently expect that
in return for their offer of help to the railway project
the Chinese Government will agree to settle the outstanding question of the undemarcated Burma-Yunnan frontier on
the lines of the offer already made by the Government of
Burma. Though the Government of Burma will not themselves

be responsible for building the railway out of their own
resources, the construction of a railway must entail for

them various new obligations. The ultimate revenue prospects
of the railway are so uncertain that the Government of Burma
would have no incentive to involve themselves in these obligations unless they were enabled, by adjustment of the

frontier on the lines suggested, to establish their

administration

357
-2- administration east of the Salween in a satisfactory manner.
As you know this requirement has been taken a considerable
way in discussion with the Burma mission.

4. As regards the section in British territory, His

Majesty's Government will accept the whole liability for
the construction and any operational loss, provided that
the Chinese Government undertake the construction as soon
as possible of the section of the line from the Burma
frontier to Kunming out of their own resources or out of
dollar credits available to them in the United States.

5. Provision from the sterling area of the requisite

steel material as and when required may present difficulty.

His Majesty's Government must ask the Chinese Government

that if at any stage any rails, bridging material and other
steel needed for the Burma section cannot be provided from
sterling sources as required, the Chinese Government will

finance the purchase from dollar sources with their dollars
on the understanding that either an equivalent amount of
materials from the sterling area will be made available by
His Majesty's Government later when our supply position

has sufficiently eased or that the Chinese revenues will
receive an appropriate share of future profits from the Burma
section in compensation. For example, in order to prevent
any delay to construction in Burma, the 132 kms. of rails
belonging to the Chinese Government which are now lying in
Rangoon should be used for construction in Burma on the
understanding suggested above in regard to compensation.

6. Though it is proposed that the project be pursued
at this juncture without regard to financial return and
purely on political and strategical grounds, it is necessary
in connexion with such a long-term undertaking as a railway
to look to its ultimate revenue prospects. It is hoped
therefore that when normal conditions are restored throughout China, the Chinese Government will endeavour to direct
a sufficient volume of trade from and to the provinces of
South West China to use the railway now projected. The
further financial success of the Kunning-Lashio Line must
depend to a large extent on the successful development of

mineral resources, so situated that their natural outlet
would be towards Rangoon.

BRITISH EMBASSY
WASHINGTON, D.C.

February 17th, 1941.

358

(COPY)

AIDE*MEMOIRE

Reference is made to the aide-memoire left by
Mr. Butler of the British Embassy with Mr. Hornbeck on

February 17 and to Mr. Butler's conversation with Mr. Hornbeck
on February 24, in regard to the proposed construction of
a railway between Lashio, Burma, and Kunming, China.

This Government has noted with interest that the

British Government is prepared, provided it obtains satisfactory assurances from the Chinese Government in regard to

certain matters, to provide the finance required to enable
the Government of Burma to construct the sections of the
proposed railway from Lashio to the Chinese frontier and to
ask the Government of Burma as a matter of urgency to
complete the necessary surveys in Burma and start the con-

struction of the sections already surveyed.
It is noted that the British Government has stipu-

lated that, if at any stage rails, bridging material and
other steel needed for the Burma section cannot be provided
from sterling sources as required, the Chinese Government

shall finance the purchase from dollar sources with their
dollars. This presumably would involve dollars made available by this Government under credits to the Chinese Govern-

ment. The question whether credits made available to the
Chinese Government by this Government may appropriately and

advisedly be used for this purpose (or for the purchase of
materials

359
-2-

materials for construction of the Chinese section) is being
taken up with other interested agencies of the Government,
and the Department of State will expect to communicate

further with the British Embassy following the receipt by
it of the views of those agencies.

With regard to that stipulation in the British proposal which makes the British Government's consent to and

approval of the project under consideration contingent upon
acceptance by the Chinese Government of the settlement of
a boundary dispute between the British and Chinese Governments "on the lines of the offer already made by the
Government of Burma", this Government desires that any

attitude which it may take with regard to the Burma-Yunnan
railway project be not construed as expressing approval

of or as assenting to such a stipulation.

Department of State,
Washington, February 28, 1941.

(COPY)

360
DEPARTMENT OF STATE

Memorandum of Conversation

Division of Far Eastern Affairs
Date: February 17, 1941.
Subject:

Construction of the Burma-Yunnanfu railway

Participants: The Chinese Ambassador
and

Mr. Hamilton
Copies to:

During the course of a call by the Chinese Ambassador
he mentioned that he had received a telegram from the

Chinese Ambassador at London to the effect that the British
Government had decided to make funds available for the

construction of the railway from Lashio to the Burma
border, a distance of about eighty miles. The Ambassador
stated also that he thought the Chinese Government would

wish to utilize a portion of the American credit to complete the construction of the railway from the Burma
border to Yunnanfu.

361

(OOPY)

(CONFIDENTIAL)

PARAPHRASE
The following is the substance of a confidential
telegram dated February 19, 1941, from the American Consul
at Rangoon:

The British Government has decided, according to
information received in Rangoon from the Chinese Embassy

in London, to construct at Imperial expense, and as a
strategic line, the Burma section of the Burma-Yunnan
Railway. The lowest estimate of the cost of the Burma

section, which will require two years for completion, is
2,000,000 pounds and the length of the section will be
about 110 miles. The British Government is said to have
informed the Chinese Government that Britain cannot at

present help the Chinese in the construction of the Chinese

section of the railway, either in regard to materials or
money.

According to Burmese budget estimates just presented,

nearly twenty-four percent of all of Burma's revenue will
be required by defense services during the coming fiscal
year. Burmese expenditures during the coming year are
estimated at Rupees 182,800,000 against a total income of
Rupees 168,900,000. Due mainly to defense measures the

fiscal year is expected to close with a deficit of more
than 11,000,000 rupees.

362

COPY)

DEPARTMENT OF STATE

Memorandum of Conversation

Date: February 24, 1941.
Subject:

Burna-Yunnan Railway

Participants:

Mr. N.M. Butler of the British Embassy
Mr. Hornbeck

Copies to:

Mr. Butler, Minister Counselor of the British Embassy,
called on me this afternoon at his request.
Mr. Butler referred to a memorandum which he had left
with me a few days ago on the subject of the Burma-Yunnan

railway. He inquired whether I could give him any indica-

tion of our reactions. I replied that, immediately after
he had left with me the memorandum under reference I had

sent it on to other officers primarily concerned; that in
the interval I had been away; and that since my return
yesterday I had had no opportunity to canvass the situation.
Mr. Butler requested that we inform him as soon as possible

at least of our informal reactions. I said that I would
try to find cut today how the matter standa and I would
let him know in due course.
PA/H:BKH:ZMK

363
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE April 25, 1941
For Miss
TO

FROM

Secretary Morgenthan

Mr. Cochran

CONFIDENTIAL

Registered sterling transactions of the reporting banks were as follows:
Sold to commercial concerns
£52,000
Purchased from commercial concerns e 2,000

Open market sterling was first quoted at 4.02-1/4. In the early afternoon, the rate moved to 4.03 and closed at that level. Transactions of the
reporting banks were as follows:

-

Sold to commercial concerns
Purchased from commercial concerns £13,000

In New York, closing quotations for the foreign currencies listed below

were as follows:

Canadian dollar
Swiss franc
Swedish krona
Reichsmark

Lira

Argentine peso (free)

Brasilian milreis (free)
Mexican peso
Cuban peso

11-7/8% discount
.2321
.2384
.4005
.0505
.2350
.0505
.2066

4% discount

In Shanghai, the yuan advanced 1/32# to 5-3/16 and sterling was 1/24
higher at 3.90-1/2.

We sold $5,484,000 in gold to the Central Bank of the Argentine Republic,

which was earmarked for its account.

On April 18, we reported the issue of Treasury licenses permitting the
Federal Reserve Bank to transfer $939,155 in gold from B.I.S. account #2 (their
own gold) to the Bank of Portugal's account. Today, the Treasury amended the
above licenses, which had been issued under the Gold Reserve Act and Executive
Order No. 8389, as amended, so that the Federal would transfer only $636,080 in

gold from B.I.S. to Portuguese account. Similar licenses were issued permitting
the Federal to transfer the difference of $303,075 in gold from B.I.S. account $2
to the account of the Bank of Sweden.

-2-

364

No new gold engagements were reported.

The price fixed in London for both spot and forward silver was again
23-1/24, equivalent to 42.674.
The Treasury's purchase price for foreign silver was unchanged at 35#. Handy
and Harman's settlement price for foreign silver was also unchanged at 34-3/44.
We made two purchases of silver totaling 100,000 ounces under the Silver
Purchase Act, both of which consisted of new production from foreign countries,
for forward delivery.

CONFIDENTIAL

365
WAR DEPARTMENT
OFFICE OF THE UNDER SECRETARY
WASHINGTON D.C.

April 25, 1941.

The Honorable,

The Secretary of the Treasury.
Dear Mr. Secretary:

I have just been furnished a copy of

your letter of April 16, 1941 to the Secretary of War
in which you express your feeling of appreciation for
my work as a member of the President's Liaison Committee.

I wish to thank you for your kindness
and thoughtfulness and I may also add, your generosity.
Sincerely yours,

A% H. BURNS,

Major General, U. S. Army,
Executive.

366

APR 25 1941

Dear Harrys

State the Lisicon Committee on foreign purchases

has been discontinued and responsibility for coordination
of foreign with donestic needs now rests with you and
with the State Department, I should like to have the
members of the Treasury staff relieved of all further

responsibility for preparation of statistical reports
relating to these matters.

I make this request particularly in view of the
increasing value of work before the Treasury in
connection with financing and tax problems, and I
should appreciate having the arrangement effective not
later then May 1, 1942.
Sincerely,
(Signed) Henry

Benerable Barry Replaine,
The White House.

By Messenger 4th
GCH:ek

Mids

File to Mr. Thompson

V

367

APR 25 1941

TO THE PARTIENTS

is you know, the stabilisation and dollar devaluation
persons eigire - June so, 1942.

Annexed are drafts of letters from you to the Vice
President and to the Spoolar of the Bouse, recommending

the - of legislation extending these powere to
another - years, No will also take the matter up

Informally with the I and peovide them with

a of the legislation
(Signed) H. Morgenthan, Jr.

Secretary of the Treasury.

Binra - 4/22/41.

File to Mr. Foley

Copy to Mr. Thompson

my / 12"

368

My dear Mr. Wallace:

The powers conferred by section 10 of the Gold
Reserve Act of 1994, as amended, dealing with the

stabilisation fund, and the powers specified in

paragraph (b) (2) of section 43, title III of the
act approved May 12, 1933, as amended, relating to
the fixing of the metallic content of the dollar,

will expire on June 30, 1941.

The existence and use of these powers have
enabled the Government to take important steps in

the field of international monetary and economic
cooperation and to safeguard the country's interests. Unfortunately, present world wide circumstances,
including the international monetary and economic situ-

ation, is not such as would warrant the eraination
of such powers. Under all the circumstances, I be-

lieve that it would be in the nation's interest to
extend these powers until June 30, 1943.

The Secretary of the Treasury and other representatives of the Treasury Department would, of

course, be available to discuss in detail with the

appropriate committees of the Congress the problems

relating to the extension of such powers.
Very truly yours,

Hon. Henry A. Wallace,

President of the United States Senate.

369

My dear Mr. Rayburns

The powers conferred by section 10 of the Gold
Reserve Act of 1934, as amended, dealing with the

stabilisation fund, and the powers specified in

paragraph (b) (2) of section 43, title III of the

act approved May 12, 1983, as amended, relating to

the fixing of the metallic content of the dollar,

will expire on June 30, 1941.

The existence and use of these powers have
enabled the Government to take important s teps in

the field of international monstary and economic
cooperation and to safeguard the country's interests. Unfortunately, present world wide circum
stances, including the international monetary and
economic situation, is not such as would warrant

the termination of such powers. Under all the eir.
customees, I believe that it would be in the nation's

interest to extend these powers until June 30, 1943.
The Secretary of the Treasury and other representatives of the Treasury Department would, of

course, be available to discuss in detail with the
appropriate committees of the Congress the problems

relating to the extension of such powers.

Very truly yours,
Hon. San Rayburn,

Speaker of the House of Representatives.

370

BILL

M is - be the Senate and Socce of of
Method Mates all in assembled that member
(c) of socidina 20 of the sale Secure see of 1934, approved January

30, 1934, as - to further to read as follows
((e) All the powers confered by this section shall expire
June 30, 1943, unless the President shall sooner declare the existing
energency ended and the operation of the stabilization fund terminated.
See. 2. The second sentence added to paragraph (b) (2) of Section

43g III, of the Act approved May 12, 1933, by section 12 of said

sold Secure an of 2934, as so further amended to read as
followee the polure of the President specified in this paragraph
shall be document to be separate, distinct, and continuing powers, and

my be - w him, - time to time, neverally or together,
- and as the expressed objecte of this section is his Judgeont
my requires essent that such powers shall expire June 30, 1943, unless

- President shall - doclare the existing energency ended."

371
NAVY DEPARTMENT

CONFIDENTIAL
HOLD FOR RELEASE
MORNING PAPERS

FRIDAY, APRIL 25, 1941
ADDRESS OF
FRANK KNOX, SECRETARY OF THE NAVY
AT THE
ANNUAL DINNER OF THE BUREAU OF ADVERTISING
OF THE

AMERICAN NEWSPAPER PUBLISHERS ASSOCIATION

THURSDAY, APRIL 1941
AT THE

WALDORF-ASTORIA, NEW YORK

Mr. Toastmaster, Ladies and Gentlemen:

I feel a very natural gratification over the opportunity to address you.
My satisfaction flows not alone from the honor you have done me but because of

the opportunity which this rostrum affords for a frank discussion of the situation which confronts us all. If I could have my choice among all the
audiences which might be assembled, I should have unhesitatingly chosen this

audience for what I have to say. Of course, that feeling is a very natural
one for me since I am a member of the same profession as yours, and hold that

the free press of America, which you represent, wields a greater influence
upon our national destiny than any other single agency in our complex modern
society.

Having thus made confession of my sense of indebtedness to you for this

opportunity, may I express also the deep sense of personal responsibility I
feel in coming before you, as a life-long member of your profession, who for

the moment, is charged with a grave public responsibility. This sense of
gravity is increased when I remember that my official responsibility has to do
with the maintenance and swift enlargement of the nation's first line of defense
in a world devastated by war - war whose dark shadows gather in threatening
clouds upon our own horisons.

372
-2

From me, my fellow craftsmen, you have a right to expect utter frankness;
and from me, as Secretary of the Navy, engaged in constructing the greatest Navy

the world has ever seen, you have a right to expect the sober truth.
Because I am a newspaper man as well as a public official, may I say that

I have a very lively interest in the establishment and maintenance of the
friendliest and frankest possible relationship between the Navy and the press.
As a newspaper man, who has known no other occupation, and who feels a great

sense of pride in his profession, I am utterly and unreservedly opposed to any

form of compulsory censorship, especially in time of peace. In time of war,

necessarily, there must be certain vital military information which no loyal
and patriotic newspaper man would want to publish anyway, withheld from publica-

tion; but even in time of war, with this single qualification, I am opposed to
censorship. I believe the end desired can be achieved by a purely voluntary
cooperation between the War and Navy Departments and the newspapers. To the

establishment of such a relationship, I am already bending my efforts and shall
continue to do so as long as I continue to serve as your Secretary of the Navy.

In a democracy, in a time of grave national peril, unity is imperative. You do

not achieve unity, whether in the field of labor, of capital, or of public
relations, when you resort to compulsion Unity may be achieved only through the
processes of mutual understanding and close cooperation.

While the relationship which should exist between those charged with the

national defense and the various organs of publicity is of the gravest importance,

I would turn your thoughts tonight to a far graver question. I am going to ask

you to survey with me the world situation. If our survey is to be of use, it
must be utterly realistic and objective. It should savor neither of a destructive
pessimism nor a blind, unreasoning optimism. When grave danger threatens to all

that we cherish, we can afford to indulge in neither wishful thinking, nor in
cowardly defeatism.

As Secretary of the Navy, of course, I do have access to intimate details

373
34

of information, from all parts of the world, that are not available to all, but
this larger and more intimate knowledge in nowise changes the general aspect of

the world situation as it is set forth daily in your publication and mine,
What we all see is an America which is gradually becoming encircled by

military powers whose ideals, institutions and methods are all of them irreconcilably antagonistic to our ideals, institutions and methods. These same powers
have also openly and repeatedly proclaimed themselves our enemies, and these
openly avowed enemies have joined themselves together in a pact which they do

not hesitate to say is aimed at us, and at us alone
The only reason that this hostile pact, admittedly aimed at us, has not
resulted in open warfare upon us has been because it does not suit the present
purpose of these powers to engage in war with us. Whenever, in the judgment of

the axis powers, it better suits their purpose to begin hostilities, hostilities
will begin, and nothing that we can do, save prostrating ourselves in abject
surrender, will change this,
For months, there has been almost complete suspension of all direct contact
between the United States and all of Europe, save Britain alone. Across the course

of the ships that ply this single route have been flung an enlarged fleet, no one
knows how numerous, of submarines - submarines which, due to scientific dis-

coveries, are vastly more effective than they were in the last war. The sea-going
range of these submarines has been immensely increased, and the field of their

activity steadily expands Westward, far over the line which divides the Atlantic
between Europe and America.

Possession of convenient bases on the French Coast has added a whole fleet

of surface raiders - ships of high speed, and some of them of great gun power,
which prey disastrously upon the commerce between Britain and America. Finally,
from bases in northern Norway and western France, huge fleets of heavy bombers

circle back and forth to add terror from the skies to the dangers that lurk along
the sea lanes leading to a beleaguered England. Steadily the toll of lost ships

-4-

374

mounts far faster than replacements can be made.
To the southward of conquered Europe lies the Mediterranean, an accustomed

highway for our ocean commerce in times of peace, Today the Mediterranean is

forbidden waters. On its bosom ply only the craft that carry supplies to fighting
armies, and the British and Italian men of war who fight for its control. Gone
is all of our contact with the nations that border that sea.

in itself a field

The great continent of Africa - for contending armies, Offers no ports
for our merchant trade. Its western coast, which thrusts itself halfway across
the South Atlantic, affording an excellent base for operations against the
southern half of the Western hemisphere, is denied our commerce, Whether we
swing eastward around the Cape of Good Hope or to the westward through the Straits

of Magellan, we find enemy raider-infested seas. At the end of our journey, go
we westward or eastward, we encounter an axis partner who openly proclaims he

entered that partnership in an effort to prevent us from interfering with their
policies of ruthless military aggression.
The latest link in this chain of encirclement that is being forged by the
axis powers is the recently announced agreement between Russia and Japan. The

most interesting feature of this agreement is that it constitutes a clear gain
for the axis powers. Russia gains little, or nothing, and Hitler has made a
long stride toward his objective in the Far East - the involvement of Japan in

war with Britain, and ultimately with us.
Russia was not in any peril of attack by Japan. Japan not only has her
hands full, and more than full, in her attempt to subjugate Southern China by
force of arms, but her aspirations are not northward. They are southard. Japan
imperatively needed assurance assurance that she would not be attacked in the north while

she was pressing her des! gns in the south. Just how much assurance Japan feels

that her Manchukgro border is safe, I do not know, but whatever that assurance

may be it enhances the likelihood of an expansion of hostilities by Japan into

a region which is one of the sources of critical war materials for both Great

375
5

Britain and ourselves. The conclusion of this pact is certain to strengthen
the hand of the war party in Japan and foster the aims of these Japanese mili-

tarists who regard the present world situation as a golden opportunity never to
come again for the establishment of Japanese military and political control of
Eastern Asia.

Japan's promise, on the other hand, not to help Hitler if Hitler should
attack Russia, is an empty promise. Japan could not help Russia in Europe if
she wanted to, and Hitler does not need the help of Japan for such a purpose.
The end, therefore, of this deal between Russia and Japan which tightens

the circle around us, leaves Russia quite as likely an object of attack by
Hitler as she was before the deal was made, and Japan free from any Russian

interference in the Far East. Summed up in military terms, the Russo-Japanese
agreement makes Japan more secure as she pursues her dream of domination of all

Eastern Asia; leaves Russia no stronger in the event of an attempted Nazi seisure
of The Ukraine; and leaves us far more gravely threatened with war on our Pacific
front.

Thus, everywhere as we estimate the situation the world around, the pressure

on us grows - through Libya; through Egypt and the Suez; through Yugoslavia and

across to the sea; from the western coast of Africa to South America; through the
Pacific to the Dutch Netherlands and, most vital of all, across the broad North
Atlantic from German bases in France and Norway now to Greenland. German stra-

togy - world strategy, carefully planned and efficiently executed-is becoming
clearer each day. German aspirations for world dominion can no longer be mis-

taken, The jaws of the Nasi trap are closing,
How long will we remain benused and stupified while the Axis powers press

their plans for our isolation and ultimate defeat? Wherein lies the difference
between what Germany has done to her earlier victims and what she is doing to

us? First, the bland and hypocritical assurance that she has no hostile plans.
That is what she told Poland when she signed the Polish non-aggression pact.

-6-

376

Then, the organization of a skillfully integrated information service that would
lay bare our weaknesses, our internal divisions and our vulnerable spots just as

she did in France; and then, the organization of her fifth columns, not yet loosed
to the maximum but sufficiently active to warn us unmistakably of their presence,
just as she did in Norway. Next, a steady encirclement and seizure of vantage

points from which to launch her attack, just exactly as she has just done in
Yugoslavia. Why, we even emulate the Axis victims in our psychology. We think

we can escape while all the rest of the world suffers. We keep alive a wretched
partisanship when a united patriotism should characterize our thinking. We refuse
to believe that the Axis powers even intend to attack us, or could be successful

if they did. We refuse to face the realities of the situation in South America,
the protection of which from successful invasion is a primary condition of our
defense.

In that great region to the south of us, readily available as a base for an
attack upon us, there is neither the military nor naval power to resist against
invasion. In our fatuous complacency we ignore that in the present economic setup, the tug of self interest comes from Europe and not from North America. We

fail to give due consideration to the size and significance of the subversive,
pro-Nazi elements in many of the countries in that region - subversive elements
that would speedily promote revolutionary chaos to the advantage of the Axis

itself. Many of us fail to face what it will mean to our security if the Axis
powers once gained a foothold close to our borders. We ignore what that might
mean to the safety of the Panama Canal, the most vital line of communication

under the American flag. Too few of us realize, and still fewer acknowledge, the
size of the disaster to American hemispheric safety if Germany, already the conqueror of France, should establish herself in Dakar, a French Colonial possession.
From there, with her surface ships, submarines and long-range bombers, a victorios
Germany could substantially cut us off from all commerce with South America and
make of the Monroe Doctrine a scrap of paper.

377
Finally, some of the very blind among us refuse to see what will be the

inevitable result if the final link in the chain of our encirclement is forged
and the battle of the Atlantic is lost and England succumbs with her fleet sunk
or captured.

This is but a partial, withal a brutally blunt, summary of the strategy of
encirclement of which we are the victims.
Before we attempt an inventory of the measures we could take to meet this

growing menace, this obvious encirclement, let us thoroughly digest this fact:
Suppose this should happen - that our encirclement and isolation was complete and

England had fallen, we then will be given but two choices - the choice of sur-

render or the choice of fighting. We won't surrender and we will fight. No one
who knows about America and Americans doubts that, Consequently, we must fight

ultimately unless we find and put into effect measures that will enable Britain
to win without our fighting We have already gone far in this direction. We have
declared that the fight that England is making is our fight. We have likewise
affirmed that the enemies she is fighting are our enemies. We have denounced,

without reserve, Axis aggression, Axis faithlessness to treaties, Axis brutal
and murderous disregard of international good faith, and we have said, with an

overwhelming public approval of this statement, that we are in the fight to stay

until victory for human liberty, for justice and for good faith is won,
We have made our productive facilities available to those who are fighting
the Axis. We have loaned them much of our military equipment although we had

insufficient for our own defense. We have passed the Lease-Lend Bill and appro-

priated seven billion dollars to implement that bill by an almost unanimous vote
of our Congress. We have opened up our yards and docks for the repair of British
men-of-war and merchantmen. We have taken over Greenland. We will build air and
naval bases there. We have seized Axis ships and propose to make them available

for British use. We have removed restrictions on American flagships sailing to
the Red Sea so that we might relieve Britain of the burden of supplying the armie.

378
fighting in that theatre.
All of these things we have done, and some of these things constitute acts
of wars Hence, we are now at war with the Axis powers in everything but actual

fighting. We have gone a long way, and all of it with the support of an overwhelming public opinion. The latest test of public opinion discloses the America

nation to be 70 per cent for aid to Britain even at the risk of war.
Having gone thus far, we cannot back down. There is no retracing our steps
We have committed ourselves in this world struggle. If we should attempt to back
down now, England would go down to catastrophic defeat and we would face a world
wide victorious Germany and her allies whom we should have to fight alone.

We have declared that the aggressor nations must not be permitted to win.
We have irrevocably committed ourselves to see that that is prevented. We have

put all of our resources into the scales to bring defeat to those who would rule
the world by force. We have acknowledged that our destiny just as much as the
destiny of the British Empire and the ultimate destiny of the conquered peoples
of the Low Countries, of Scandanavia, of France and of the Balkans are at stake.
Having gone thus far, we can only go on.

Hitler cannot allow our war supplies and food to reach England - he will be
defeated if they do. We cannot allow our goods to be sunk in the Atlantic - we
shall be beaten if they do. We must make our promise good to give aid to Britain
We must see the job through. We must insure the delivery in England of the goods

she needs to win, All of this is needed for our own safety and our future security. This is our fight. The American people have recognized the catastrophic
quality of a Totalitarian victory and by overwhelming majority they have endorsed
every step along the progress we have made to our present posture.

Proclaiming, as we do, our faith in the ultimate victory of the good over
evil, our devotion to the cause of human liberty, our century and a half of the
pursuit of justice between men on terms of equality, we can no longer occupy the

immoral and craven position of asking others to make all the sacrifice for this
victory which we recognize as so essential to us. Our manhood and our selfrespect demand that we shall assume our part of the burden.

379
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE April 25, 1941
TO

FROM

Subject:

Secretary Morgenthau
A. M. Kamarok

The Situation in the Middle East
(Summary of the appended cable from the military

attache
at Cairo based on information supplied by
General Wavell )

1. Our military attache is of the opinion that Cairo

is not now actively endangered but by the middle of May the
axis will be capable of launching a major offensive.
2. About the maximum military forces that can be
supplied in an attack on Egypt using Tripoli, Benghazi and
direct air transport is about 150,000 men with 600 tanks

or 110,000 men with 1,200 tanks.

The axis now has in North Africa about 110,000 men

with 650 tanks. A full-sized German Panzer division with
425 tanks which are included in the total of 650 is now on

its way from Tripoli to the front. It 18 expected to reach

Tobruk on May 8.

The Germans can land one of the new-type reduced-size

Panzer divisions (200 tanks) in North Africa every five weeks.

3. The British have a total of 50,000 men in North
Africa, 50 to 100 tanks and armored cars, and less than 100
airplanes. At present, the British have superiority in the
air.

There is an acute British deficiency in tanks, armored
cars, anti-aircraft guns and motor transport. An urgent need
is also felt for more airplanes. Even now, there are not
enough available for army and naval cooperation missions.

As soon as the Balkan campaign is over, the axis will be
able to shift large numbers of planes to North Africa.

380

-2-

Our military attache is of the opinion that the axis
attack can be resisted if enough air and naval forces are
made available to prohibit the use of the axis water lines

of communication from Italy. Under these circumstances
the Germans could supply by air about 25,000 men and 600
tanks
in a campaign against Egypt.

4. The whole political position of the English in

thethe
Middle
East in
18Egypt.
weak and depends on successful resistance
to
Germans

(a) Egypt The Egyptians while they would prefer
They refuse to enter the war because of fear of British
defeat, their belief that it is not their war, and because
the British refuse to promise to evacuate Egypt after the
war. The Egyptians may become violently anti-British if
another blunder is committed such as once more threatening
to dethrone the King if he refuses to declare war.
(b) Palestine The Arabs are dissatisfied and the
British fear to placate them at the expense of the Jews.
A serious reduction of the British garrison would be an
opportunity for a successful revolt.
English domination to German would rather have neither.

(c) Iran Popular sentiment is anti-British.

There is a strong German fifth-column. The Iranian
leaders fear the Soviet Union most, England next, Italy
not at all. There is little fear of Germany but a great
deal of respect.
(d) Iraq The new government is pro-German. The

situation is threatening but fluid.
(e) Afghanistan Both the Russians and the British
are feared. The officials appease the British for support
against Ruesia. German prestige is strong. However, the
British report the situation as satisfactory.

SECRET 381

By authority A. C. of S., G-2
Permphones of Code Cablegree
Received as the Mar Department

Date APR 24.1941 BPH,
Initials

as 17:58, April no, 1041.

Satre, filed 22:50, April 27, 1941.
(this is . continuation of a eable from Gaire received at the Year
Department as 8:16, April 18, 1941.)
General Merell destree to explasise that the following informal

sion would be most - and night load to diesster if it fell into
hostile hands.
1. General Wevell has forwarded w cable a message to the

Mar office as Lender strongly appealing for antiaireraft artillery,
basis, motor transport and ammoned ears. As the situation stands the

Anto three have a presented separiority in this - in Zilya.
20 is of - Superiness that reinferesment in this equipment be
effected. The accounty cannot be too much streeced.

2. Foresa at Toback consist of approximately four informay

brignie - and 25 mixed mechanised vehicles. Electhore in the
Westmin Deport there are eight infortay briggte groups with 30 members

- is three informay brignts groups. This does not
instate astistment which is deficient in saturatio and light equipment.
n is estimated that foress available for reinferement within two months

- from brights groupe with 50 teaks.
3. in informay brigito - consists of three informay
buttelions, 1 regisers artillery, - 1 congen of engineers . a total
of you mm. the artillary regiment has from 16 w as - of the

SECRE.

SECRET

382

Depender class. - is also one battery of from eight to Invive

- - - Dospite the 3900 thank this force " to - so strong as would be expected oving to the - of abdols I as to be
4. MAILE of the Herebies People.

- September - a Brittah victory and - willing to
all, but not to morition, to that and. They - be activated to

- - active fighting position. Potential Locators water
the leadership of ALL Maher receive support from palace influence. The

Prime Minister as the months is confident of British - and accordingly
when his where the Supplies Anny, including a large part of the voluntable
force, is leading support and equipment. The King, however, is nervous

- as is thought probable that if be that the - will
- New he will - - - Herebian people are funds.
mentally - they 4 not faver demination. In the event,
I of a three compation w another nation, they would poster
the British to - - mater. Text has born hope out of the - w
for of a Britten defect, bolier that their saterests have nothing to do

with the I conflice, last of prepared - the refund of the
Bettled authorities to - considerate to emonate the coming as the

- of the 5. IS to considered that there is likelihood of and sprinting in two, miless the situation in the made Best

Meeter - - - - threebeating. - stands of the

- the - inconclusive - - fool that they are
signing have's - - the letter that no - would have common as the
British had amounted

SECRET

SECRET
6.

383

If during the present emergency the British should

commit a blunder such as case more threatening dethreement if the

King refuses to declare me, violent anti-British feeling would result.
Blane would be attached to the British if the Germans should beeb Gaire

- the grounds that they had refused to evacuate the military foress in
that city and thas prevented 11 from being considered an open town.

7. The feeling of the Terrytime towards Germany is neither
pro nor ambi. The public is apothetic but transasiously improssed with
the power of Germany and its anti-Bemetic activities. The fact that
Egyptians are already a subject race tempers the effect of the threat
of German domination by force as presented by the British, without,
however, lessening Egyptian fear of German occupation.

8. The ability of Genusa air equadrons to operate in Likya
and Terms is contingent - their maintenance which in tara depends
upon communications between Stelly and Likya. Supplies are rapidly

being leased as Tripeli. If the British Air Force and the Nevy can
begin operations against this line of communications immediately with

reasonable - the British do not anticipate being overwhelmed in the
air provided aircraft continues to arrive steadily from America. At
present the two British fighter and three bombing aquadrome hold superiority

in the air over the Western Desert. With the consention, however, of

resistence in the Balinas Germany will be able to act against the British

is Africa with oversholaing air superiority.

9. The situation in Palestine is a serious threat to the
British. The Arabe are diestiefied because of the Jewish problem and
-3-

SECRET

SECRET

384

the British fear to placate the Araba as the cost of the Jove under

- conditions. the British - expect neither aid nor Legality
from the Arabe and the serious reduction of British weepe complet

with the - assistance which could be accured in Irea presente

- opportunity for a - revels. If the British position in
should I dangerous their position in Palestine extensitially
because equally so.

10. I A yoursal Mest Fifth Colame estimated in members
of 3,000 exists in Tehran which brings pressure on the government to

cancel the British oil leases. Televen and Askers are the principal

of - activity in middle East. Sentiment in the country is
anti-Mritish. Seviet Bussia is the object of great four to the leaders,

Britata less so and Italy not at all. The feeling towards is
remotely of four but more immediately of great respect.

11. Materials Beviet Bussia and Britain are alike feared

in the people are distressful of strangers, but efficials
- Britain in hage of support against Baseta. Commany has furnished
toods - technical aid and - that account and - account of the respect
for that point, their prestige is strong. The General propages mekine

will was the street of British defeats. Despite the controliction isvalved, British 6-8 reports the situation as satisfactory.

12. I the assitule of the officiale of the new is - Although the opposition is driven water - the
present Prime Watster is - - British anticipate that intervention will take the form 15 took in Mast influence

SECRET

SECRET

385

bought to Year measurfully - the Any assorts that the English -

attempting to drive Issua tabe the wr. I if British authorities

- - the de taste - the - will - be able to
presente - action. the situation in - is Marcaloning
bee the British smeller 16 fluid.

13. It is - - optation the Asia - attage a media
assistant - supplies from the air w wy of the water Salim,

the - m Region, This is a good doors read is is the route that Generals Wilson and O'Conner feared would be played w the Italians in their investion. The movement will sake place,

if as all, as I as the - have air superiority.
24. One German American Division and one German Colonial

American Division em be ministent interimitely as for east as the Hile

Solts by - of the analiable 150 Junhars x - please. Well the

- of Dongest as a part I prestimale only - - division,
- - sciented accured division and - Italian motorized division
- to members esset of sias Bermal. After the respecting of the part

of Sungent - additional Italian or - - accured division - be

15. 28 - - are able to mistata thats - rate,

- employely estential - division with its motor
- - to Instead - five weeks.
16.

s

Multi - I
SECRET

I

SECRET

386

5th - Colonial Division (196 -

1304 Italian Artete Amount Division (70 I

1000 Italian Trunte Interiose Division
27th Italian Broosta Indianay Division
17th : Stalism Javia Division

Schools.

15th Common Amount Division (486 basis of which
156 are medium)

17. The last mentioned division in proceding peraphraph completed

debortation April 18 and is engable of reaching Schools w My 8.

10. The Italian heavy tank is M-13. The heaviest Bank in
General use is Mark 4.
19.

s

- attention in is potentially full of parti if Britata
suffere - - to the extens that British greating detertion

the - positions in Inc. Irea and Palestine, in fast,
Management the entire Hear Best, will be greatly almoses. the failure

to vetain Days consetvably could - the loss of the war.
4.

the ability to defeat Gaire is directly centingent on time

and - 25 will to hold If the present deficiencies in material
and abroads - be mile - in time to most the attack. British foress

of all - in Name - sufficiently strong in month to messerfully
resist major offensive operations but equipment is deficient. the air strength

SECRET

387

SECRET
is too thinky continued and is too mail to - - -

head foress a mm operations. Gaine is and occurity - as
this - but w middle of most month the Anto will I expobilities

for a major officative. the - be - resisted If six
- mm Street were made available to intention the date Item of

below Metty - African.
PELESSIS

Distribution
Secretary of War
of

Treasury
Water Secretary of Wear

Assistant Chief of Staff, G-2
War Pleas Division

office of Revel Intelligence
as Ate Sage

SECRET

388
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE April 25, 1941
TO

FROM

Secretary Morgenthau
A. M. Kamarck

Subject: Weekly Military Report

1. The bombardment of Tripoli by the British fleet on
April 21 must have unquestionably seriously damaged this chief
supply port of the axis Libyan armies.
According to reports, 1,000 tons of shells struck the
harbor and city. This quantity of high explosives concentrated
on a relatively small target is about double the weight of
bombs dropped by the Germans on London on April17 in their
biggest raid of the war to date.
The Nazis in the heavy eight-hour raid used 450 bombers.
On the average, these bombers would each carry a ton of bombs.

This would give a total of around 500 tons of high explosives
dropped on London during the attack.

The bomb-load of a single plane is about equal in

weight to that of one shell of a 15-inch gun. Actually,
of course, the destructive effect of a one-ton shell 1s

much greater than that of a one-ton bomb. This is because
a shell is propelled by a powder-charge whereas a bomb must
depend on gravity alone. The accuracy of naval bombardment

is also superior to that of bombing since gunfire can be
corrected and adjusted on the target.
In view of the foregoing considerations and our partial

knowledge of the extensive havoo done by 500 tone of bombs

in London, it is evident that 1,000 tons of shells must have
resulted in considerable damage to Tripoli.

2. The recent reports illustrate very well the clever
German tactic of blanketing their next objective in a
multiplicity of objectives: We have received information
from every part of Europe purporting to name the next place
Hitler will strike and each report has named a different
goal.

389
-2Turkey(a)
is Istanbul
next. and other Balkan sources are convinced
(b) London military sources see signs that a German
invasion of England will be undertaken around the first of
May.

The
consensus
of Vichy opinion is that Gibraltar
may be(o)
next
after
Suez.
(d) "Reliable" sources in Rome informed our military
attache that the Germane intend to strike across the Egyptian
desert from the Jarabub oasis against Cairo.

(e) From the report of our Berlin military attache,

it is evident that the German army is being concentrated

against Russia.

(f) The Nazis are reported as making extensive
photographic reconnaissance of Malta. This tends to have

the implication that Malta is next.