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258
CIVILIAN

OFFICE OF CIVILIAN DEFENSE
Washington, D. C.

HOMELAND OF U.S. SECURITY
*

January 20, 1942.

My dear Mr. Secretary:
It has been suggested to me that
the name of the bonds could now be
changed from Defense Bonds to Freedom

Bonds. I give this to you as a ques-

tion of stimulation.
Very sincerely yours,

Than
Rosevelt
Mrs. Franklin D. Roosevelt
Assistant Director

The Honorable Henry Morgenthau, Jr.

Secretary of the Treasury
Washington, D. C.

259
Unfilled Orders for Savings Bonds at the

Federal Reserve Banks and the Post Office Department
January 8 to date
(In thousands of pieces)

Unfilled

orders at
opening of

New orders

Bonds

Unfilled

orders at
close of

Stock of
"B" type

IBM

deliveries

received

manufactured

business

today

today

Jan. TO

1,597

460

460

1,597

511

450

9

1,597

649

500

1,471

236

550

10

1,471

155

525

1,101

236

575

11

1,101

None-no mail

560

541

236

600

12

541

859

595

805

236

625

13

805

423

630

598

236

650

14

598

622

670

550

236

685

15

550

660

750

455

231

1,000

16

455

773

775

426

204

750

17

426

672

800

298

204

1,000

18

298

None-closed

298

204

800

19

298

204

800 1

202

204

825

20

202

204

800 1

86

184

1,000

21

86

411

800 2

59

179

875

None-no mail

business

bonds

on hand

this day

Office of the Secretary of the Treasury,
January 22, 1942
Division of Research and Statistics.
1 of this amount, 500,000 pieces were placed in inventory in Washington vaults.
Of this amount, 367,000 pieces were placed in inventory in Washington vaults.
2

CONFIDENTIAL

UNITED STATES SAVINGS BONDS

Comparative Statement of Sales During
First Eighteen Business Days of January 1942 and December and November 1941
(November 1-24, December 1-20, January 1-21)

On Basis of Issue Price

(Amounts in thousands of dollars)

:

1941

1941

over
December

$112,704
327,031

$ 54,284

$ 31,056

$ 58,420

$ 23,228

106,487

56,543

220.544

439,735
48,178
197,817

160,770
16,298
92,300

87,599
14,600
83,008

$685,730

$269,368

$185,208

:

:

:
:

Total

1942

:

Series F - Banks
Series G - Banks

December
over
November

December

:

Series E - Total

:

Series E - Banks

January

:

Series E - Post Offices

November

January

:

:
:

Item

Percentage of Increase
January
over
December

: December
:

Amount of Increase

Sales

over
November

107.6%

74.8%

49,944

207.1

88.3

278,965
31,880
105,517

73,171
1,698
9,292

173.5
195.6
114.3

83.5
11,6
11.2

$416,362

$ 84,160

154.6%

45.4%

Office of the Secretary of the Treasury, Division of Research and Statistics.

January 22, 1942.

Source: All figures are deposits with the Treasurer of the United States on account of proceeds
of sales of United States savings bonds.
Note: Figures have been rounded to nearest thousand and will not necessarily add to totals.

261

CONFIDE

UNITED STATES SAVINGS BONDS

Daily Sales - January, 1942
On Basis of Issue Price

(In thousands of dollars)
Post Office
Date

January 1942
1

2

3

5

6

7

8

9

10
12
13

14
15
16
17

19

20
21

Total

All Bond Sales

Bank Bond Sales

Bond Sales

Series E

Series E

Series F

Series G

Total

Series E

Series F

Series G

Total

$ 3,982

$ 10,229

$ 1,964

$ 7,605

$ 14,211

$ 1,964

$ 7,605

$ 23,780

4,802
4,457

10,736
9.557

2,056
1,278

7.779
5,453

$ 19,798
20,571
16,289

15,538
14,015

2,056
1,278

7.779
5,453

25,373
20,747

9,684
6,711
6,748
7,509
5.746
4,398

26,724
7,659
21,267
21,297
12,359
16,031

3,240
1,341
3,692
3,821
1,798
1,858

13,704
6,778
18,832
12,871
4,765
6,355

43,668
15.778
43,790
37,989
18,923
24,244

36,408
14,369
28,015
28,806
18,105
20,429

3,240
1,341
3,692
3,821
1,798
1,858

13,704
6,778
18,832
12,871
4,765
6,355

53.352
22,489
50,539
45,498
24,669
28,641

10,187
7.902
4,706
6,444
5,721
4,830

37,483
15,059
19,939
16,597
26,239
6,933

3,830
2,507
3,701
2,243
4,319

55,666
29,510
37,933
32,123
44,637
10,700

47,670
22,961
24,645
23,041
31,960
11,763

3,830
2,507
3,701
2,243
4,319

759

14,353
11,944
14,293
13,283
14,078
3,008

759

14,353
11,944
14,293
13,283
14,078
3,008

65,853
37,412
42,639
38,567
50,358
15,530

8,835
5,155
4,886

39,000
10,549
19,375

3,946
2,285
3,538

16,599
10,551
15,566

59,545
23,385
38,479

47,835
15,703
24,261

3,946
2,285
3,538

16,599
10,551
15,566

68,380
28,539
43,365

$112,704

$327,031

$ 48,178

$197,817

$573,027

$439,735

$ 48,178

$197,817

$685,730

Office of the Secretary of the Treasury, Division of Research and Statistics.
Source: All figures are deposits with the Treasurer of the United States on account of proceeds of
sales of United States savings bonds.
Note: Figures have been rounded to nearest thousand and will not necessarily add to totals.

January 22, 1942.

TREASURY DEPARTMENT

262

INTER OFFICE COMMUNICATION

DATE January 22, 1942
TO

FROM

Secretary Morgenthau

D. H. Morris, Jr.

Subject: Twelve Night Letters sent Wednesday, January 21st,
at your request.
GROUP A

In the body of the sample telegram the amount

left blank was filled in as indicated opposite the names
listed below.

Chicago, Indianapolis & Louisville R.R.
Chicago

Chicago & Northwestern R. R. Co.
Chicago

International Harvester Co.
Chicago

Harnischfeger Corp.
Milwaukee, Wisconsin

$ 1,800.
15,000.
270,000.
14,500.

Telegram sent to Group A:

Secretary Morgenthau asks me to convey his appre-

ciation for your becoming qualified issuing agent for
Series E bonds and is glad to hear you have already requisitioned $
face value of bonds. It would be appreciated if you would send a report to the undersigned stating

how the plan is working out and giving any comments or suggestions which you may have in regard thereto.
Dave H. Morris, Jr.
(signed)

Assistant to the Secretary of the
Treasury

263
-2-

GROUP B

Chicago & East Illinois R. R.
Chicago

Chicago Great Western R. R. Co.
Chicago

Swift & Co.
Chicago

Milwaukee Journal
Milwaukee, Wisconsin
Tom Huston Peanut Co.
Columbus, Georgia

Michael Bros., Inc.
Athens, Georgia
Cain-Sloan Co.

Nashville, Tennessee
Telegram sent to Group B:

Secretary Morgenthau asks me to convey his

appreciation for your becoming qualified issuing agent
for Series E bonds. He notes that so far you have requisitioned no bonds and wonders whether this is due to
complications or merely the lack of sufficient time for
individual accumulations to require the issuance of any
bonds. It would be appreciated if you would send a report to the undersigned covering this question and also
giving any comments or suggestions you may have on the

plan.

(signed) Dave H. Morris, Jr.
Assistant to the Secretary of the Treasury

264
-3GROUP C

Louis Pizitz Drygoods Co.
Birmingham, Alabama

Telegram sent to Group C:

Secretary Morgenthau asks me to convey his

appreciation for your becoming qualified issuing agent
for Series E bonds. He notes that you requisitioned
$8,500 face value of bonds but through a misunderstanding
the bonds could not be delivered because appropriate
check was not received by Federal Reserve Bank. He hopes

this has been straightened out and that plan is now

operating satisfactorily. It would be appreciated if

you would send a report to the undersigned covering your
situation and also giving any comments or suggestions
you may have on the plan.

(signed) Dave H. Morris, Jr.
Assistant to the Secretary of the
Treasury

24mg
Copies to: Messrs. D. W. Bell
Graves
Sloan

265

January 22, 1942
Dear Mr. Watson:

After an absence of a few days from Washing-

ton, I find your letter of January 12 awaiting me.
Not only because of your personal interest,
but because of the good work of the officers of
your company, the deliveries have been quite
satisfactory, and on three days recently your
deliveries have been one million per day.

We have been able, therefore, to accumulate
some stock here, and with your assurance that the

rate of deliveries you are now maintaining will be
continued, I am content to leave the situation as
it is at present, with the understanding that if
the demand increases still further you will be
able to meet such requirements.

with sincere appreciation of your thoroughgoing and effective cooperation,
Very truly yours,
(Signed) E. Norgenthau. 20.

Secretary of the Treasury

Mr. Thomas J. Watson, president
International Business Machines Corporation
590 Madison Avenue
New York, New York

GS:BLB

els.

giwn.m.c.

266
INTERNATIONAL BUSINESS MACHINES CORPORATION
500 MADISON AVENUE
NEW YORK

OFFICE or
THE PRESIDENT

January 12, 1942

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

Dear Mr. Secretary:

I have put off writing to you until I could give you
something more definite in regard to our production of bond
assemblies, and I am pleased to advise you that I have just been
informed by Mr. Kirk, our Vice President in Charge of Manufacturing,
that we are shipping 650,000 of these assemblies today. By Thursday we will be up to 750,000.
We have ordered all supplies and equipment necessary to
bring us up to a million per day by January 25th. We have asked
the manufacturers of equipment to work 7 days a week, 24 hours a
day in order to insure prompt deliveries, and we are manufacturing

a great deal of the material in our own factory on this same time

schedule. Mr. Kirk states that all of the people handling this

job have assured him that they will not fall down on the delivery
requirements. He is in daily contact with the Bureau of Printing

and Engraving for confirmation of each day's schedule.

I want you to know that we realize the importance of
this task, and if you find that the demand is going to exceed one
million per day, we will take steps to meet any new requirements
as soon as we hear from your Department. We all appreciate the
opportunity to cooperate with you in this important work.

Thanking you for giving your personal attention to calling me in regard to the matter, and with best wishes, I remain
Sincerely yours

Winston
President

TJW:B

TREASURY DEPARTMENT

267

INTER OFFICE COMMUNICATION

DATE January 22, 1942
TO

Secretary Morgenthau

FROM

Mr. White

Subject: Exports to Russia, China, Burma, Hong Kong, Japan,
France and other blocked countries, as reported to
the Treasury Department during the week ending
January 10, 1942.

1. Exports to Russia
Exports to Russia E.S reported to the Treasury during the
week ending January 10, 1942 amounted to over $8,000,000, as
compared with approximately $4,000,000 during the previous

week. This 18 the highest figure for any single week since
America's entrance into the war. The principal item was
motor trucks and chassis. (See Appendix C.)

2. Exports to China, Burma and Hong Kong

Exports to Free China amounted to only $91,000. (See
Appendix D.) Exports to Burma, however, amounted to over
$1,000,000. (See Appendix E.)

No exports to Occupied China or Hong Kong were reported
during the week under review,

3. Exports to Japan
No exports to Japan were reported during the week under

review.

4. Exports to France
No exports to France were reported during the week under

review.

5. Exports to other blocked countries
Exports to other blocked countries are given in Appendix A.

268
SUMMARY OF UNITED STATES
DOMESTIC EXPORTS TO SELECTED COUNTRIES
AS REPORTED TO THE TREASURY DEPARTMENT
FROM EXPORT DECLARATIONS RECEIVED

DURING THE PERIOD INDICATED 1

July 28, 1941 to January 10, 1942

(In thousands of dollars)
July 28
Week ended

to

Dec. 27

January 3

$76,555

$ 3,993

Free China

28,334

35

Burma 2/

7,002

U. S. S. R.

France 3/
Occupied France

$ 8,247

$88,795

91

28,460

1,073

8,075
6

-

-

2

occupied France

Total
Domestic Exports

-

-

6

January 10

Week ended

2

.4

-

-

.

-

of

(

Spain

2,329

Switzerland

5,060

Sweden

Portugal

11,514
4,472

1

1

16

Treasury Department, Division of Monetary Research

2,329
11

1

155

5,072

11,516
4,643

January 13, 1942.

1 Many of the export declarations are received with a lag of several days or more.
Therefore this compilation does not accurately represent the actual shipment of
a particular week. The longer the period covered, the closer will these figures
come to Department of Commerce revised figures.

2 From September 11, 1941 to date - it is presumed that a large percentage of
material listed here, consigned to Burma, is destined for Free China.
3/ Includes both occupied and unoccupied France through week ending October 4, 1941.
Occupied and Unoccupied France separated thereafter.
W Less than $500.
(

January 19, 1942.

Treasury Department, Division of Monetary Research

3. It is presumed that a large percentage of exports to Burma are destined for Free China.

presuned to be destined for Free China.
Figuree for exports to Free China during these weeks include exports to Rangoon which are
1,869

89,143
8,247
3,993
4,580
12,040
3,609
2,436
3,581
2,677
4,552
4,484
5,623

-

-

-

-

-

-

-

-

-

-

-

31,063

1,073

91

-

35

196

1

111

852

1,364
1,021

3,239
1,228

120

88

2,851

342

1,672
4,772

3,359
1,701
3,009
1,836
5,210

1,243

403

269

584

35

5

-

1,233

1,157

-

297
810
389
456
634

684
449

986
551

159

4,523

1,657

42

Japan
to

Exports Exports

5,312
1,225

1,305

3,822

462

156
757

3,038 2

693
735

897
736

2

1,350

309

969

2,794

1,352
1,278
2,794

542

937

305

to

Exports

Burme 3
to

Exports

5,864

668
272

352

1

Hong Kong

399
267
552
80

204

234
235
983
654

473
158
164
438

110

2,281 2

742

5

123

3,025

-

-

12

688

-

-

37

61

58

-

36

2,337

303
283
624

-

35

791

-

752

91

64

600

-

42,859

18

1,325

-

11,796
-

-

2,333

to

6,962

-

5

323

U.S.S.R.

11,629

-

8

1,924
6,845

5,217
4,280
1,023
2,735

1. These figures are in part taken from copies of shipping manifests.
2

1,829

2.

ports

controlled

3,978

ports

controlled

To Japanese To Chinese
Exports to China

Total

(Thousands of Dollars) 1
as reported to the Treasury Department, July 28, 1941 - January 10, 1942.
Exports from the U.S. to Chine, Burne, Hong Kong, Japan and U.S.S.R.
APPENDIX 3

Jan. 5 - Jan. 10
Dec. 29 - Jan. 3

Dec. 22 - Dec. 27
Dec. 15 - Dec. 20

Dec. 8 - Dec. 13
Dec. 1 - Dec.

6

Nov. 24 - Nov. 29
Nov. 17 - Nov. 22
Nov. 10 - Nov. 15

Nov. 3 - Nov. 8
Oct. 27 - Nov. 1

Oct. 20 - Oct. 25
Oct. 13 - Oct. 18

Oct. 6 - Oct. 11
4

Sept.29 - Oct.

Sept.: 222- Sept. 27

Sept.15 - Sept.20

Sept. 8 - Sept.1 13

Sept. 2 - Sept. 6

Aug. 25 - Aug. 30
Aug. 18 - Aug. 23
Aug. 11 - Aug. 16

9

2

Aug. 4 - Aug.
July 28 - Aug.

APPENDIX C

Principal Exports from U.S. to U.S.S.R.

as reported to the Treasury Department
during the week ending January 10, 1942.
(Thousands of Dollars)

TOTAL EXPORTS

$ 8,247

Principal Items:
Motor trucks and chassis

Military tanks and parts
Men's boots and shoes
Gun parts

Landplanes, powered
Barbed wire
Machine and heavy ordnance guns and carriages

Milling machines

Explosive shells and projectiles
Ethyl fluid (anti-knock compound)
Toluene

Aluminum plates, sheets, bars, strips and rods

Auto replacement parts
Refined copper

Metallic cartridges

Iso Pentane (anti-knock compounds)

2,005
746
647
570
418
392
380
326
270
260
215
203
183
166
165
131

Treasury Department, Division of Monetary Research January 17, 1942

APPENDIX D

Principal Exports from U. S. to Free China
as reported to the Treasury Department
during the week ending January 10, 1942.
(Thousands of Dollars)

$ 91

TOTAL EXPORTS TO FREE CHINA

Principal Items:

Lubricating oils

221

24

Copper wire (insulated)
generators
Alternating
current
Relief supplies
- hospital

16
13
7

Copper wire

6

Metallic containers

5

Relief supplies - biologics
Tires and tubes

3

Treasury Department, Division of Monetary Research

o

January 17, 1942

APPENDIX E

Principal Exports from U. S. to Burma

8.8 reported to the Treasury Department
during the week ending January 10, 1942.
(Thousands of Dollars)

TOTAL EXPORTS

Principal Items:
Motor trucks and chassis

Metallic cartridges
Copper wire (insulated)
Lubricating oils
Relief supplies - surgical and hospital
Auto replacement parts
Relief supplies - biologics

Treasury Department, Division of Monetary Research

$ 1,073

315
255
150
109
71

29

26

January 17, 1942

273
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE January 22, 1942
TO

FROM

Secretary Morgenthau
Mr. Coe IFC

Subject: War-production plan introduced at R10 by Sumner Welles,
Waynne Taylor and Warren Pierson

1. An 8-point war-production plan was reported yesterday providing for:

(a) Elimination of trade barriers on strategic materials
during the war;

(b) Elimination of foreign exchange problems by devising
a common denominator for international currency between anti-Axis countries;
(c) Joint use of merchant ships with convoys to be provided
by the larger powers;

(d) United States leadership in construction of warproduction facilities throughout the Hemisphere;

(e) Elimination of all alien-owned airlines in the
Hemisphere;

(f) Assurance of essential imports to the various
American Republics;

(g) Exchange of skilled workers throughcut the Hemisphere;

(h) Operation of a Pan-American statistical union.
2. The second item in the program has been variously interpreted

in the press here but no official text is available. It

may only be a modification of the Stabilization Resolution
approved by you, but some versions state that all gold
resources, not only in the Hemisphere but among the
United Nations, will be pooled, whereas the Resolution
you approved was confined to the American Republics.

274

Rio de Janeiro

KD

This telegram must be

being

paraphrased communicated before to anyone

other than a Governmental
agency. (BR)

Dated January 22, 1942

Rec'd. 2:44 p. m.

Secretary of State,
Washington.
RUSH.

40, January 22, 4 P. M.
FOR SECRETARY MORGENTHAU FROM WHITE.

Mr. Welles feels that in view of recent
developments here it would be desirable for ME to

fly down to Buenos Aires for a day. Unless I
receive a cable from you to the contrary I shall
go and return to Washington with the American
Delegation.
WELLES
HPD

275

January 22, 1942

My dear Mr. President:

I am forwarding the inclosed correspondence from Mr. T. V. Soong. Naturally,
I am disappointed in the contents.
what do you suggest as our next
move?

Sincerely yours,

Hm.2.
The President,
The White House.

Copies to:

The Secretary of State
The Secretary of War
The Secretary of the Navy

Sent By Sevent Service at 10:15A.M.

MINISTER FOR FOREIGN AFFAIRS
REPUBLIC OF CHINA

January 21, 1942

My dear Mr. Secretary:
During your absence from Washington I received
the enclosed message for you from the Generalissimo.

Since Mr. Fox is due to arrive in Washington

shortly, it occurs to me that you may like to have an opportunity
of seeing him and hearing from him of the situation in China
before you renew discussions with me. However I am at your

disposal at any time, should you wish to see me earlier.
Sincerely yours,

Intermed
T.V. Soong

The Honorable

The Secretary of the Treasury
Washington, D. C.

CONFIDENTIAL
The Generalissimo deeply appreciates Secretary Morgenthau's

forts which have materialized in a proposal that the U. S. Government
old undertake to pay for the maintenance of part of the Chinese 8 rmy

U.S. Dollar notes. After careful consideration, however, he doubts
ther this scheme is practicable. Payment of Chinese soldiers in U. S.
Frency would tend to create a cleavage between the army and the general

economic structure in China which may actually hasten the collapse of the
Chinese currency. Before Mr. Fox left Chungking the Generalissimo had a
long discussion with him in which he pointed out a number of reasons why
he

considered the scheme difficult of application and which he asked
Fox to convey to Secretary Morgenthau.

The Generalissimo urgently requests that careful consideration
be

given to his original proposal that the United States grant to China a
litical loan of 500 million U.S. dollars, which would be the only means

to prevent an impending economic collapse. This loan should be regarded

in the light of an advance to an ally fighting against a common enemy,
thus requiring no security or other pre-arranged terms as to its use and
LA regards means of repayment.

278

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE January 22, 1942
TO

Mr. White

FROM Mr. Friedman

Subject: Digest of cable from Ambassador Gauss dated January 17,1942.

1. American Emoassy at Chungking reports that on

the part of the Chinese press and Chinese officials
with whom it is in contact it has found greater
restraint and more reasonableness then it had
expected in their reactions to statemente made in
the United States that emphasis should be placed
primarily on the European end of the Axis combination. However, they emphasize the vital importance
of continuing to hold Singapore and the Netherlanda
East Indies even at a greater cost.

2. Ambessador Gauss feels that the Chinese have recovered from the shock caused by our initial setbacks,

the most serious of which in psychological effects

WES the fall of Hong Kong. The Generalissimo 18

completely committed to the policy of resistance
and should be able successfully to maintain his
commanding position.

3. The authority of the Government might be weakened

by increasing difficultie S in the economic field

and it is suggested that a political loan might

be of assistance towards checking developments of
this type.
4. The Ambassador expresses absolute conviction that
more concentrated and constantly greater efforts
should be put forth toward moving over the Burma
Road materials supplied by Lend-Lease for China.

C

0

P

279

Y

DEPARTMENT OF STATE
WASHINGTON

January 21, 1942

In reply refer to
FD

The Secretary of State presents his compliments

to the Honorable the Secretary of the Treasury and

transmits a paraphrase of a strictly confidential
telegram from the American Ambassador at Chungking,

dated January 17, 1942 regarding the situation in
China including reference to a possible United States

credit or loan.

Enclosure:

From Embassy, Chunging,
January 17, 1942.

Copy:ec:1-28-42

(STRICTLY CONFIDENTIAL)

C

0

280

P

Y

PARAPHRAS E
A strictly confidential telegram from the American
Ambassador at Chungking, dated January 17. 1942, reads

substantially as follows:
The Embassy finds on the part of the Chinese press

and Chinese officials with whom it is in contact reaction
greater in restraint and more reasonable than it had
expected to the statements by Mr. Knox and Mr. Alexander
that emphasis should be placed primarily on the European

end of the Axis combination. In those quarters the argument

that Hitler must be defeated and the importance of sustaining the present offensive in Europe are given due recognition

but the vital importance of continuing to hold Singapore and
the Dutch East Indies even at greatest cost are emphasized,
point being made that the Japanese would, if those areas

came into their possession, be in strong position to render

costly and protracted the war in the Pacific, to attack
the Soviet Union in Siberia, and to give substantial aid,

indirect or direct, to their German ally, with attendant
embarrasement to the united nations in the operations in
Europe.

The Ambassador feels that, now that they have overcome

the substantial shock which was caused by our initial setbacks, the most serious of which in psychological effects
was the fall of Hong Kong, Chinese morale has regained
composure.

281

-2-

composure. A good deal of newspaper comment has been 00-

casioned by the fall of Manila and the current jeopardy of
Singapore, but the Ambassador has not found evidence of a

defeatist attitude.
The Ambassador feels that, while the intensity of or
the amount of enthusiasm for resistance may at intervals

vary, but in scrutiny of the present situation, he does
not expect development of any change in the fundamental

aspects of China's attitude. The Generalissimo is completely
committed to the policy of resistance and should be able

successfully to maintain his commanding position. Naturally,
the Chinese feel disappointment over the likelihood that

the war in the Pacific will be prolonged. At the same time,
they nevertheless are confident of defeat for Japan at
the hands of the United States.

Increasing difficulties in the economic field may be
the cause of depreciation in the authority of the Government;

a credit or loan political in character and use thereof
promptly in such manner as might be practical might be of
assistance toward checking developments of that type. Having
in mind both the economic and the military aspects of the
situation, the Ambassador is absolutely convinced that
more concentrated and constantly greater efforts should be
put forth toward moving over the Yunnan-Burma Highway
materials

-3-

282

materials supplied by lease-lend for China. Transportation

of such materials is practicable but to get the Chinese to
act it appears that unremitting and constant efforts are
required.

STRICTLY CONFIDENTIAL

Copy:ec:1=28-42

283

TELEGRAM SENT

PLAIN

HRL

January 22, 1942
AMERICAN LEGATION,

BERN, (SWITZERLAND).

185, twenty-second.
AMERICAN INTERESTS - FAR EAST

Please request Swiss Government to endeavor
to nscertain en-superscript(2) report by telegraph whereabouts

welfare of T. Mexwell Anderson, James J. Saxon,
Thomas Page Nalson, William L. Hetbard, Albert E.
Price, Reynold's North cf Foreign Funds Control

staff formerly attached to the office of the
High Commissioner at Monila. Above request mede

by Secretary of the Treasury. State cost reply.
HULL

(FvdA)
SD:WY:EKR:MEH

C

0

284

P

Y

DEPARTMENT OF STATE

Washington

In reply refer to

January 22, 1942

FD

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

him that telegram No. 28, dated January 22, from the
United States High Commissioner to the Philippines,

Manila (Fort Mills) Via N. R., in response to the
Department of State's telegram No. 11, dated January 19,
1942, to the High Commissioner, corrects the High Commissioners telegram No. 15, January 10, as received and

paraphrased to the Treasury by substituting $23,900 value

of one dollar certificates instead of $239 value as
originally received, and verifies the total mentioned in
the High Commissioner's telegrem No. 15 to be $379,185.

NOTE: Attached is a copy of the High Commissioner's
telegram #15 of January 15, 1942, corrected for
the above-mentioned changes.

F.D.

eh:copy 1-23-42

C

285

0

P

CORRECTED COPY
Y

PARAPHRASE OF TELEGRAM RECEIVED

FROM:

U.S. High Commissioner, (Manila) Fort Mills
via N.R.

DATE:

January 10, 1942, 11 a.m.

NO. :

15.

The following telegram is for the Treasury.
Three. In addition

referred to in our's of

January 7. three boxes jennine accepted from officials
of the Commonwealth here containing U.S. Treasury certi-

ficates in the total value of $379,185 as follows:
CERTIFICATES

VALUE

23,900

1

2's

8,000

5's

37,215

10's

92,780

20's

197,540

50's

7,550

100's

9,200

500's

2,000

1000(1)

1,000

SAYRE

eh:copy
1-23-12

C

0

P

286

Y

DEPARTMENT OF STATE

Washington

In reply refer to
FF 840.51 Frozen Credits/5089

January 22, 1942

The Secretary of State presents his compliments

to the Honorable the Secretary of the Treasury and transmits
herewith a copy of an air mail despatch, no. 1972, dated
January 15, 1942, from the American Legation, San Salvador,
reporting that the Salvadoran Government has adopted the same

measures as the United States in regard to business and financial
transactions in which Italy or Germany or any blocked national has
any interest.

Enclosure:

Despatch from San Salvador,

dated January 15, 1942.

eh:corry
1-24-42

San Salvador, January 15, 1942

No. 1972

SUBJECT: Salvadoran Application of Freezing Control
Measures to Germany and Italy.

The Honorable

The Secretary of State
Washington, D. C.
Sir:

Reference is made to the Department's circular telegram
of December 15. 1941, 10 p.m., regarding the application of
freezing control measures to Germany and Italy and blocked
nationals thereof, and to my telegram No. 125 of December 17.
1941, 3 p.m. to the effect that all measures recommended therein

had been adopted by the Salvadoran Government, except that
measures regarding businesses of enemy nationals were still
under consideration.

I now have the honor to report that the Salvadoran Government
has also adopted the same measures as the United States in

regard to business and finencial transactions in which Italy
or Germany or any blocked national has any interest. In this
connection, the Minister of Finance declares that the measures
will always be applied in agreement with this Legation.
RESPECTFULLY YOURS,

Robert Frazer,

American Minister.
GG/eme

711.3/711

A true copy of
the signed orig.
EME

ehicopy
1-24-42

287

288
FEDERAL RESERVE BANK
OF NEW YORK

Y

Date: January 22, 1942.
To: Mr. Knoke
From: P. Lang

With reference to my memoranda of January 13 and 15, 1942, I

learned from Mr. Spaulding yesterday that one of the refiners in this

market received inquiries about the possibility of sale of silver for export to Uruguay. This seems rather strange in the light of a recent article
which appeared in the Foreign Commerce Weekly of December 27, 1941, a copy

of which is attached. According to this article, silver coins held by the
Urugusyan Treasury would be re-minted at a fineness of .720 which compares

with the current fineness of .900 for the one peso piece and 50 centesimo

coins and a fineness of .800 for the 20 centesimo coins. According to the
Handbook of Foreign Currencies, the weight of the fine silver in monetary
use in Uruguay as of June 1935. was estimated by the Bank of the Republic
to be about 122,375 kilograms or 3,934,000 ounces.

Mr. Dietrich mentioned that you had spoken to him about the ques-

tion of whether an export license was required on silver shipments to
Uruguay. He also told me that the Treasury had received a State Department
Dispatch dated December 13, dealing with the question of re-minting of

silver coins in Uruguay. Apparently we have not received this Dispatch and
I have asiced Mr. Dietrich to send us a copy.

You may also be interested in the fact that according to a recent
Consular report from Ecuador, an Executive Decree was published on October

15, 1941, which authorizes the coining of 3,600,000 silver coins worth 5
sucres each and 1,000,000 coins worth 2 sucres each. On the basis of the

289

-silver content of the existing silver coins in Ecuador which have a fineness of .720, approximately 2,315,000 ounces of silver would be required
in order to mint the new coins.
Pan American Trust Company has heard nothing further in connec-

tion with their recent inquiry from Mexico.

Another item of interest in connection with silver is that
Irvington Smelting & Refining Works have opened up an office in Mexico

and are apparently endeavoring to purchase Mexican silver directly from
Mexican producers.

PL:IB

Copy:vw: 2-5-42

290

TRB

This telegram must be
paraphrased before being
communicated to anyone
other than n Governmental
agency. (BR)

Mndrid

Dated January 22, 1942

Rec'd 4:24 a.m., 23rd

Secretary of State,
Washington.

97, January 22, 8 p.m.

Refer to your 35, January 13, 7 p.m.
Director of Foreign Exchange Institute informed
ME today that within the next 8 days he will suspend
all purchases of American currency.
WEDDELL
KLP

291

TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE January 22, 1942
TO

Secretary Morgenthau

FROM Mr. Dietrich

CONFIDENTIAL

Registered sterling transactions of the reporting banks were as follows:
Sold to commercial concerns
£43,000
Purchased from commercial concerns 13,000

Open market sterling held at 4.03-34, with no reported transactions.
For account of the Central Bank of China in Chungking. the Federal Reserve
Bank of New York purchased £200,000 from the Bank of England at 4.03-1/2. We

understand that the sterling will be paid to the Bank of China, London, for
account of the latter bank's Rangoon office.

The Canadian dollar moved off to a discount of 12-3/16% by mid-afternoon,
but subsequently recovered on the appearance of the Post Office as a buyer.
The final quotation was 11-7/8 as compared with 11-3/49 yesterday.

The Argentine free peso moved off slightly to close at .2365.
In New York, closing quotations for the foreign currencies listed below

were as follows:

Brazilian milreis (free)
Uruguayan peso (free)
Venezuelan bolivar

.0516
.5775
.2065
.5250
.2675

Cuban peso

Par

Colombian peso
Mexican peso

We sold $19,950,000 in gold to the Swice National Bank, which was added

to its earmarked account. Of the gold used in this transaction, $10,000,000

wag purchased by us from the General Fund, through the New York Assay Office.
The Federal Reserve Bank of New York reported that the Bank of Canada

shipped $10,064,000 in gold from Canada to the Federal for account of the
Government of Canada, for sale to the New York Assay Office.

In London, spot and forward silver remained at 23-1/2d and 23-9/16d

respectively, equivalent to 42.67 and 12.78

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
35-1/8
We made no purchases of silver today.

292

.

BRITISH EMBASSY,
WASHINGTON, D.C.

22nd January, 1942.
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,
(For the Ambassador).

R. Campbell

The Honourable

Henry Morgenthau, Jr.,

United States Treasury,
Washington, D. C.

Copy No.

293

BRITISH HOST SECRET

(U.S. SECRET)
OPTEL No. 25

Information received up to 7 a.m., 21st January, 1942,
1, NAVAL

Nothing to report.
2. MILITARY

LIBYA. Our troops remain in contact with the enemy in the AGHEIT
position,

HALAYA. 20th. MERSING Area, no change. GEMAS area, no increase
in enemy pressure. Strong enemy pressure during the 19th along road HUAR-YONG

PENG, where situation is confused. Small parties also reported working up the
River five miles south of BATU PAHAT.

BURMA. Our reinforcements have reached YE, 80 miles south of
MOULMEIN, and in the North Chinese Forces have been ordered to take up positions,
Coony strength in MESOD area reported 5,000.

BCRNEO. Governor of Straits Settlements reported 20th that all
siegraphic communication with SANDAKAN has ceased.
RUSSIA. The Russians have announced the capture of MOZHAISK and

2.24 attacking North of TAGANROG, In the CRINEA, the Germans have made further
agress towards the KERCH Peninsula.
3. AIR OPERATIONS

DESTIRN FRONT. 20th/21st. 25 aircraft were sent to attack EMDEN
Four are missing,

SICILY. 19th/20th. Eleven Hellingtons dropped 14 tons of bombs
on CATANIA aerodrome. 20 fires from burning aircraft were seen, and one Junkor

33 and possibly others were destroyed whilst landing.
MALTA. Between 19th and 20th inclusive, a total of 93 enemy at

craft attacked. No aerodromes were hit. Other details not yet available.
LIEYA. Bad weather and water logged landing grounds again rosa ioted our operations.

MALAYA. 18th SINGAPORE. Civilian air raid casualties 41 Hill
all Asiatics. 19th. Our aircraft bombed shipping, mechanical transport and
troops in the HUAR area and the aerodrome at KUALA LUMPUR, Enemy aircraft
attacked our troops near MERSING and bombed roads south of SEGAMAT without seriou

effect. Tie lost seven aircraft, including three Dutch. Two enemy aircraft were
destroyed, one probably destroyed and one damaged.

TREASURY DEPARTMENT

294

INTER OFFICE COMMUNICATION

DATE January 22,1942
TO

Secretary Morgenthau
Mr. Kamarck

FROM

Subject:

For the Files: Military Intelligence request for

Treasury data

Military Intelligence would like to receive

from us the weekly figures on exports to blocked
areas which are being compiled in the Division
of Monetary Research They would also like to
have any information and data which we might have
on the economic situation in China.

Is it all right to furnish this material to

Military Intelligence?

(Above request made verbally to the Secretary,
morning, January 22, 1942. He approved of the

request, stating that as a matter of principle,
maintaining reciprocity WAS important. )

295
SECRET

NUMBER 15

COORDINATOR OF INFORMATION

THE WAR
THIS WEEK
January 15-22, 1942

A
Printed for the Board of Analysts

Copy No. 3

Sentary of the Treasury

SECRET

January 15-22, 1942

Coordinator of Information

THE WAR THIS WEEK
January 15-22, 1942

Current Axis successes reveal nothing more clearly than
the advantages of coordinated effort and the full exploitation

of the initiative. With Singapore not yet invested, a blow
has been struck against exposed Burma. With American
forces isolated in the Philippines, the new Japanese base at
Davao is being utilized for a drive southward toward Java,
strategic way-station on the road to Australia.
Repercussions of these Far Eastern successes are clearly
evident in the Mediterranean area where the British offensive
in Libya has been brought to a halt and where an Axis attack
on British naval forces may soon cause further deterioration

of the Allied position in that area. The only successes for
the opponents of the Axis are being won in Russia, and there
present evidence indicates the continuance of an essentially
orderly, if difficult, German withdrawal to prepared positions
in the rear.

British Retreat on Singapore

On the Malayan front the British Imperial forces have been
rapidly yielding ground and have now retired to points only
65 miles from Singapore. A leading British military authority
has pointed out, however, that there is a defensible line some
60 to 70 miles north of Singapore which would extend from
1

E

SECRET
SECRET

Mersing
on the
coastcoast.
to a point near the mouth of the
River
Bekok
on east
the west
This line offers certain advantages: it is 80 miles long with

only 200 miles of coast in the rear to protect; and it has
lateral highway behind and rivers paralleling it in front. It
appears to be the last defensible line on the mainland from a
topographic point of view.

Social and Economic Conditions in Singapore

With the mixed population and economic insecurity of
the island of Singapore, a siege might create extremely
serious problems for the British authorities. According to
a 1940 estimate, there are on Singapore Island, in round
numbers, 14,000 Europeans out of a total population of
751,000. The numerically significant groups in the population are: Chinese (584,000), Malays (75,000), and Indians
(60,000). There are no means of foreseeing how these large
and racially diverse Asiatic groups will react to the dangers
and hardships to which inhabitants of a beleaguered city are
subjected in modern war. The British are respected chiefly
insofar as they are protectors of the island.

From an economic point of view, Singapore is largely
dependent on the outside world for its supplies. Even
before the Japanese attack, however, an acute shipping
shortage had severely reduced imports. The price of rice,
the subsistence food of the majority of the population, is
very high. The loss of foreign markets has paralyzed such
secondary industries as those making copra and palm oil,
and the re-export trade in pepper. The tin and rubber
industries are faced by the loss of their raw material sources.

In short, an attack on Singapore would find the island in
the throes of an acute economic crisis.

Invasion of Burma.

Japanese and Thai troops have struck into Burma from a
point some 60 miles northeast of Moulmein, following upon

the bisection of Lower Burma at Tavoy, and the latter is

apparently already being used by the Japanese as an air base.

From Moulmein the railroad leads to Rangoon, reception
port and nerve center for the crucial Burma Road system.
The invasion of Burma in this area offers no great difficulties, as was pointed out in last week's analysis. At least one
Japanese division could cross by the central route from the
Thai railway at Pitsanulok through Raheng to the Burmese

border at Meshod, and thence to the Burma railroad at
Moulmein. The Japanese have been concentrating planes at
the Raheng air base, and several days ago 5,000 troops were
reported by MID in the Raheng-Meshod area.
At least two Japanese divisions can use the northern route
from Chiengrai to Kengtung (in the Shan states) and proceed
thence straight west across the Salween into central Burma.
There are some indications of preparations in this northern

area as well. Although the British estimate that there are
only four Japanese divisions in Thailand and Indochina,
MID believes this figure to be closer to seven, with three or

four in Thailand. Hence Japan may already have in
Thailand the troops necessary for the employment of both
central and northern invasion routes.
One observer has pointed out that, of the Allies, only the
Chinese are in a position which makes it practicably possible
for them to reach Burma by land, that the Chinese have been
prepared for some time to send troops by way of the Burma
Road, but that unfortunately Chinese troops in Burma are a

distasteful prospect both to the Burmese and the British.
Latest press reports indicate that some Chinese troops have
already entered northern Burma.

2
3

SECRET
SECRET

Chinese Reactions to the Course of the War

The Chinese themselves have not been happily affected by
the references of Secretary Knox and Mr. A. V. Alexander to

the predominant importance of the defeat of Hitler. Dr.
Sun Fo, Chairman of the Legislative Yuan and son of Sun
Yat-Sen, goes so far as to suggest that, if the Anglo-Saxon
powers propose to remain on the defensive in the Pacific, China

might do well just to "sit tight" until Hitler is eliminated
Chinese officials, however, have apparently taken a more

reasonable view, according to a cable from Ambassador
Gauss, but they do insist that Singapore and the Netherlands Indies must be held if the war is not to be excessively
long. In the event they achieve these successes, the Japanese

might be able to invade Siberia and exert an unfortunate
effect upon the war in Europe.

Recovering from the original impact of early Japanese
successes, the morale of the Chinese has now been stabilized,

Mr. Gauss continues; Chiang Kai-Shek will undoubtedly
stay in the saddle, and he is irrevocably committed to driving

In this latter drive the Japanese have already occupied
Tarakan in Borneo and the Peninsula of Minahassa in the

Celebes. Bombing attacks on the Dutch naval base at
Amboina in the Moluccas and on New Guinea and the islands

on the route to Australia are apparently aimed to prevent
these points from being used for flanking operations and to
further possible future operations against Australia
The Raw Materials of the Indies

The strategic raw materials of the East Indies are largely
concentrated in Java, Sumatra, the west coast of Borneo, and
the small islands between Sumatra and Borneo. This area

produces the bulk of East Indian rubber, oil, and bauxite,
and all of its tin. Tarakan did not produce a great amount of
oil, but the oil there lies near the surface and needs little or

no refining for use as fuel oil. The south-central Sumatra
field alone produces over half of the oil of the East Indies,
and northern Sumatra another million barrels of the total
production of eight million barrels. As long as Singapore

out the Japs. The Chinese are of course deeply anxious
about the danger to Rangoon, and recent editorials in the
Chinese press have criticized British conduct of the war

stands and Japan does not control the key points on Sumatra,
Java, West Borneo, and the smaller islands in this general

and inadequate Allied preparations.

important raw materials to the United States by way of the
Pacific could be interrupted at the source only with great

area, nor the naval base on Amboina, the shipment of
difficulty.

The Japanese Assault on the Indies

The assault on the Netherlands Indies continues unabated,
with Java, the main defense base of the Indies, as its ultimate
objective. The Japanese aim to take Java in a great pincer

movement. The western prong is being thrust southward
through the Singapore area, while the eastern prong is based
on Davao and is being driven between the Celebes and Borneo
through the Straits of Macassar.

The Battle of the Mediterranean?

Cumulative evidence points to the imminence of an Axis

blow against the British naval position in the central Mediterranean which would destroy or neutralize the British hold
on Malta, assure the position of Rommel in western Cyrenaica, and perhaps even make it possible for the Axis forces
in Africa to take the offensive.
5

4

439361°-42-

SECRET

Preparations have been in progress for some weeks. Vari.
ous German air units have been withdrawn from Russia and

elsewhere and have been concentrated in great force in
southern Italy and Sicily. At least until January 3, gasoline
and Diesel oil were being shipped from Germany to Italy at

the rate of 1,800 tons a day. Rommel has been very substantially reinforced; military opinion generally believes that

the British cannot now push their offensive further to the
west; and even British broadcasters are not optimistic about

the Libyan front. Finally, air attacks on Malta reached a

new high this week with 74 alarms.
The Importance of Malta

Malta is the center of British strategy in this middle
Mediterranean area, as the map indicates. Competent
military opinion discounts the present usefulness of Malta as
a naval base, but as a land base for fighter planes, and as a

refueling station for bombers, it has remained a constant
menace to the Axis. Experience has demonstrated that the
effectiveness of bombing operations is more than tripled when
bombers are escorted by fighters. The map shows escorted
bomber ranges in the middle Mediterranean area.
From Malta, fighter planes can sweep all of Sicily and the
tip of southern Italy (scene of present German air concentrations), and can reach out to the eastern shores of Tunisia and

roughly to the littoral of Tripolitania. This is precisely the
vital area through which the Axis must convoy troops and
supplies to Rommel's army.

If Malta Falls
If Malta can be captured (or even neutralized by repeated
heavy bombings) the Axis would be in a far more favorable
6

SECRET

position to reinforce Rommel, and the British would have no
base of any importance in the central Mediterranean except
Benghazi, which was very heavily damaged by air bombard-

ment prior to its recent capture. Benghazi is supplied both
by sea and by the shore road from the east, which has been

completely liberated by the capture of Halfaya. But these
supply routes are even now within escorted bomber range

from Crete (see map) and have recently been subject to

heavy bomber attacks. If Malta were in enemy hands,
Benghazi would be even more exposed to air attack, and the

position of the British in this area would probably become
precarious.

If we go one step further and envisage the exclusion of
British naval forces from the central Mediterranean, then
the mobility of the fleet would be vastly reduced at a time
when the transfer of units to and from the Far East may be
necessary at any time and on very short notice.
All Quiet in the West.

With the stabilization of Rommel's position in Tripolitania

and Axis preparations for action in the central Mediterranean, interest appears definitely to have shifted from
western Europe, at least for the present. Southwestern
France is lightly held, and on balance, troops are moving out
of, not into, France.
Occupied elsewhere, the Nazis are apparently content for

the moment to let sleeping dogs lie. The Germans dissociate themselves from recent Paris press attacks on Vichy,

according to the Berlin correspondent of the Basler Nachrichten, and the Nazis will not even be displeased if France

fails to join the New Europe-only the willing are wanted,
and a state not participating in a German-led Europe would
sink to a position of insignificance anyway.
7

SECRET
SECRET

In characteristic response to Nazi difficulties,
morale is reported as stiffening in Morocco and in the French
where the officers are represented as being as much navy,

by the German defeats in Russia as French army affected
at
an been.
end. The same source believes that collaboration officers is
have

And what are believed to be the remnants of three divisions
have arrived in France from the eastern front. Between the

Loire River and the Pyrenees only one panzer and four
infantry divisions remain, it is said, a situation which must
be regarded as a serious denudation of this area.

It is reported from Bern that Ribbentrop has demanded
Nazi Retirement Toward the "Winter Line"

that five Hungarian regiments be despatched to the Merlyat
front, but that Horthy, who has become anti-Nazi, rigorously

The retirement of the Germans on the eastern front must
still be described as a withdrawal. There are no evidences to
date of a "rout," the number of prisoners recently claimed by

objects. Keitel's current visit to Buda-Pest may not be

the Russians is small, and the movement is on the whole

agreement of Eden and Stalin to turn large parts of Europe

deliberate and apparently toward a "winter line," about
which even the German press now talks.

The Russians have made some progress in the Kharkov
and Leningrad sectors (where they are attacking Schluessel-

burg). But the only notable developments this week have
come on the Moscow front, where the Soviets have entered

the burning ruins of Mozhaisk, tip-end of the salient facing
Moscow. At the same time they have driven deeper the
wedges both north and south of Mozhaisk, and they claim
that German troops in this salient are in peril of early envel-

opment with large, but unspecified, numbers of prisoners

already taken.

German Difficulties in Russia

It is still too early to assess the importance of the Russian
offensive, but apparently it will become a serious menace to
the Germans in the Moscow sector only when Smolensk is

threatened. Meanwhile German anxiety is evident in the
steady movement of troops from France to the eastern front.
Since mid-December seven or eight divisions are reported to
have left France for Russia, or to be in the process of leaving.

unconnected with this report.

The Germans are also continuing to exploit the alleged
over to the Bolsheviks. It has been suggested that when
the Germans became aware of the army's difficulties on the

eastern front, the Propaganda Minister decided to make
capital out of adversity. A barrage of lurid descriptions of
the sufferings of German soldiers in their crusade to save
Europe from Bolshevism was the result. The latest variant
of this campaign is the statement by Dienst aus Deutschland

that a victorious Russia is not only to be rewarded with
Finland (including the Aaland Islands) but is also to be
allowed to expand across northern Scandinavia, embracing

the Swedish iron deposits and acquiring a window on the

Atlantic at Narvik.

Appearance of Typhus

Typhus has appeared in the German armies, in Nazicontrolled areas, and in Russia, although there are no indica-

tions that it has reached critical proportions. It was
recently reported from Vichy that the prevalence of the disease among German troops withdrawn to France from the
eastern front had caused Nazi authorities to cancel all leaves

for visits to Germany. Press reports have indicated the

8

9

SECRET
SECRET

presence of typhus in the ghetto in Warsaw. A Stockholm

newspaper reports from Berlin that all the churches

Lithuania
been closed in an effort to halt the spread in
typhus
in have
that country.

and 60 percent and at times reached 70 percent. During a
of

German experts visiting Madrid told Spanish officials that
the Nazis in Poland were able to produce only enough
typhus serum to vaccinate 4,000 persons a month. Further anti.

press reports from Stockholm noted that the Germans had
created a special Typhus Institute at Cracow, but that
there was also too scarce for general use. Medical opinion serum

holds that none of the various typhus vaccines (even when
they can be produced in adequate quantities) is comparable in
effectiveness to those used against typhoid fever.
Character of Typhus as a War-Time Scourge

The spread of typhus might prove a significant factor in
the present war. The principal world center of typhus has
always been in Europe, and Russia and Poland have been the
two major endemic foci, according to a special memorandum
prepared in the Office of the Surgeon General for the Coordi-

nator of Information

The disease is caused by a virus and carried from person to
person by the human body louse. It is particularly prevalent

during the cold months of the year when more clothes are
worn and people are crowded into small quarters in an effort

to keep warm. Under campaign conditions, when opportunities for bathing and change of clothing are limited, the
louse propagates and transmission of this communicable
disease is made easy.

The record of typhus fever as a wartime scourge is formidable. It persisted in an epidemic form for the duration
of the Napoleonic wars, and was one of Russia's greatest
allies in the defeat of the Emperor in the disastrous campaign

of 1812. During the Serbian epidemic of 1915, the most
10

severe in modern times, the mortality varied between 30
six-month period there were 150,000 deaths from typhus
in Serbia alone. The Serbian Army was paralyzed, and the
opposing forces were likewise seriously hampered.
The Axis at the Rio Conference

In the unanimous agreement by the twenty-one American

Republics on a resolution to sever relations with the Axis
powers, American diplomacy has won a signal victory in
behalf of hemisphere solidarity. But this victory came only
after the Axis powers had spared no efforts to dissuade the

countries of Latin America from aligning themselves more
closely with the policy of the United States. Threats by
the Axis were generously proffered certain of the South
American countries, it is reported, and Italy, for example,
warned the Brazilian foreign minister that severance of relations with the Axis would mean war with Japan and consequent disturbances among the Japanese in Brazil.
Gentler tactics were likewise employed in an effort to persuade certain Latin American countries that they would soon
be needed as intermediaries for the achievement of a compromise peace. Pétain and Darlan are reported to have told

the Brazilian Ambassador at Vichy that they hoped that
Brazil would not break off relations with the Axis, and it is
said that a similar request may have been made in Lisbon
by Salazar.

A variant of this only too obviously Nazi scheme was
presented to our Ambassador in Madrid in a memorandum
approved by Franco and contemplating the establishment of

a group of neutral states consisting of Spanish-speaking
countries in the Western Hemisphere plus Spain. This
transparent scheme has also been advocated by the Chilean
Ambassador in Madrid as a means of bringing Spain back

to a position of "neutrality."

GOVERNMENT OFFICE
11

296

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE January 22, 1942
TO

Secretary Morgenthau
Mr. Kamarck

FROM

Subject: Battle of the Atlantic (see attached charts)

1. Since the preoccupation of Germany with Russia,

and the increasing participation of the United States in
the war, losses have been averaging around 200,000 tons
a month. In the preceding six months period, losses
averaged more than double this figure, or 450,000 tons

e month.

2. In spite of the somewhat increased shipping

losses during December, launchings were ahead of sinkings for the second consecutive month. As the American
shipbuilding program continues to expand, the surplus
of launchings over sinkings should grow larger and
larger. German hopes of eliminating one of her opponents, England, by starvation, thus are beginning to
vanish inexorably.

296

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE January 22, 1942

Secretary Morgenthau
TO

FROM

Mr. Kamarck

Subject: Battle of the Atlantic (see attached charts)

1. Since the preoccupation of Germany with Russia,

and the increasing participation of the United States in
the war, losses have been averaging around 200,000 tons
a month. In the preceding six months period, losses
averaged more than double this figure, or 450,000 tons

e month.

2. In spite of the somewhat increased shipping

losses during December, launchings were ahead of sinkings for the second consecutive month. As the American
shipbuilding program continues to expand, the surplus
of launchings over sinkings should grow larger and
larger. German hopes of eliminating one of her opponents, England, by starvation, thus are beginning to
vanish inexorably.

297
RESTRICTED

G-2/2657-220: No. 608 M.I.D., W.D.

11:00 A.N., January 22, 1942

SITUATION REPORT
I.

Pacific Theater.

Philippines The enemy is increasing pressure along our
lines in Luzon. New hostile forces are being landed in the Lingayen
Gulf. There is no change in Hindanao, where enemy air activity is

light. Hawaii: No further reports of hostile activity. Malaya:
aircraft in confused fighting on all fronts. Burma: A strong

No important change reported. Ground troops are being supported by

Japanese thrust toward Moulmein resulted in sharp fighting. Thai
troops are reported operating with the Japanese. Australasia:
Heavy Japanese air activity over New Britain and New Guinea suggests
imminent invasion attempt. West Coast: No further reports of
enemy activity.
II.

Eastern Theater.

Ground: Fighting continues at various points along the
Russian front, There have been no changes reported in the situation
this date. (A situation map will not be issued today).
Air: According to The German High Command, German planes operating on the Kerch Strait off the Crimea damaged a large merchant

ship. Other planes were said to be active in the support of land
operations in this area.
III.

Western Theater.

Air: On the night of the 21st, the R.A.F. carried out
attacks on the Ports of Bremen and Emden, on airdromes in Holland,
and on the docks of Boulogne.
IV.

Middle Eastern Theater.

Ground: There is no change in the general situation.
The British successfully brought a large convoy into Malta on the
19th.

Air: The press reports that the R.A.F. is continuing

its air attack on Sicily.

RESTRICTED

298
TREASURY DEPARTMENT

Washington

FOR RELEASE, MORNING NEWSPAPERS,

Friday, January 23, 1942.

The Secretary of the Treasury, by this public notice, invites tenders for $150,000,000, or thereabouts, of 91-day Treasury

bills, to be issued on a discount basis under competitive bidding.
The bills of this series will be dated January 28, 1942, and will
mature April 29, 1942, when the face amount will be payable with-

out 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, January 26, 1942. Tenders will not be received at
the Treasury Department, Washington. Each tender must be for an
even multiple of $1,000, and the price offered must be expressed

on the basis of 100, with not more than three decimals, e. B.,
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 ex-

press guaranty of payment by an incorporated bank or trust company.

Immediately after the closing hour, tenders will be opened

at the Federal Reserve Banks and Branches, following which public announcement will be made by the Secretary of the Treasury
of the amount and price range of accepted bids. Those submitting

tenders will be advised of the 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 January 28, 1942.

The income derived from Treasury bills, whether interest or

gain from the sale or other disposition of the bills, shall not
have any exemption, as such, and loss from the sale or other disposition of Treasury bills shall not have any special treatment,
29-81

299

-2as such, under Federal tax Acts now or hereafter enacted. The

bills shall be subject to estate, inheritance, gift, or other
excise taxes, whether Federal or State, but shall be exempt from
all taxation now or hereafter imposed on the principal or interest thereof by any State, or any of the possessions of the United
States, or 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. Under Section 42 and 117 (a) (1) of the Internal Revenue Code, as
amended by Section 115 of the Revenue Act of 1941, the amount of
discount at which bills issued hereunder are sold shall not be
considered to accrue until such bills shall be sold, redeemed or
otherwise disposed of, and such bills are excluded from considera-

tion as capital assets. Accordingly, the owner of Treasury bills
(other than life insurance companies) issued hereunder need include in his income tax return only the difference between the
price paid for such bills, whether on original issue or on subsequent purchase, and the amount actually received either upon sale
or redemption at maturity during the taxable year for which the
return is made, as ordinary gain or loss.
Treasury Department Circular No. 418, as amended, and this

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

000

EA.

CONGRESS OF THE UNITED STATES
JOINT COMMITTEE ON REDUCTION OF
NONESSENTIAL FEDERAL EXPENDITURES

There will be a meeting of the Joint Committee in
Room 314 Senate Office Building, on Friday, Jan. 23,

at 10:30 a.m.

mm Bell attended

To

-

HARRY FLOOD BYRD,

Chairman.

are

65658

301
TREASURY DEPARTMENT
WASHINGTON

January 23, 1942.
MEMORANDUM ON MEETING OF THE JOINT
COMMITTEE ON REDUCTION OF NON-DEFENSE EXPENDITURES

A meeting was called at 10:30 A. M., Friday, January 23, in
the Senate Finance Committee Room in the Senate Office Building.
There were present:
Senators:
Byrd

McKellar
George
Nye

LaFollette

Congressment
Treadway

Bureau of the Budget:
Mr. Lawton
Mr. Dodd

Mr. Patterson
Treasury:

Under Secretary Bell
General Accounting Office:
Mr. Tyler
Mr, Barger

Senator Byrd explained that the meeting had been called to
hear representatives of the Bureau of the Budget give an explanation
of the various agencies of the Government engaged in housing activi-

ties. He stated that before this was done he wanted to call the

Committee's attention to a complaint which he had received from Judge
R. K. Green of the Probate Court at Greensboro, Alabama, against the

practice of the Farm Security Administration in paying the poll taxes
of people in that community. The Committee authorized Senator Byrd

to contact Judge Green and invite him to present his protest to the

Committee.

There then followed a general outline by representatives of
the Bureau of the Budget with respect to the various agencies of the
Government engaged in housing activities; the extent to which funds
have been appropriated to such agencies, and the amount of housing

activities undertaken by them. During the course of the hearing
the representatives of the Bureau of the Budget were asked to submit
for the record extensive information concerning the Government's
housing activities and the money spent thereon.

FORDEFENSE

Thereupon the meeting adjourned at 12:00 o'clock Noon.

BUY
UNITED
STATES
SAVINGS

BONDS
AND STAMPS

with

302
January 23, 1942
10:40 a.m.

CLEVELAND SPEECH ON TAXES

Present: Mr. Sullivan
Mr. Blough

Mr. Kuhn
Mr. Odegard

Mrs. Klotz

H.M.JR: I went all through this. It is terrible

that Paul isn't here. Have you got a copy?
MR. KUHN: Yes, I have one here.

H.M.JR: It is all right down to separate returns

for husband and wife. I guess you have got my copy,

Ferdie.

MR. SULLIVAN: I have it here.

H.M.JR: All right. On 17, what the President wants I will address myself to Roy - is, "The removal of
community property alone," and so forth - the point that

the President wants us to make, and I know they have

worked out a scheme, that it is all right to treat

husband wife as one as far as their income, royalties,
and so forth - that part which is in the income tax
blank, you see, but the part where the husband and wife
earn separately should be treated separately. Now, we
have got something like that in the law, but he wants

us to spell it out, you see.

MR. ODEGARD: The earned income?

H.M.JR: The earned income. Take this down, Roy.

He says, "I am not talking about separate earnings of
husband and wife, but compensation for the work that
they do," you see. In other words, the compensation

303

-2for the work that they do, that should be treated - taxed
separately, but for the income, royalties, so forth and
so on that they have on their investment, that should be
joint, which is more or less the same position that I
took last year.
for.

MR. SULLIVAN: Yes, that is the principle you were

H.M.JR: Well, he wants that spelled out.
MR. SULLIVAN: Good.

H.M.JR: And with that spelled out, it is all right.

Now, that has to be done, and it must be changed. And

spell it out. Now, as soon as you are ready on that, let

me know.

MR. KUHN: All right.
H.M.JR: Could you write that, Roy?

MR. BLOUGH: Yes. I will get together with Tarleau
and we will write that.

H.M.JR: Well, if you could get it and write it,

and then show it to Sullivan and the rest of the people

and --

MR. BLOUGH: I don't think it will take much of a
change.

H.M.JR: And then while you are doing that, because

that is technical, I can be talking to Kuhn about my

Sunday speech. How is that? How does that strike you?

MR. SULLIVAN: I feel very much better. That takes
care of the situation I outlined to you in that memo
yesterday.

H.M.JR: Yes. Well, if you and Tarleau would write
it, then consult with Sullivan and Paul and then these
two fellows, and then as soon as you have got a meeting

of the minds - but I have got to have this thing, if

304

-3possible, by twelve o'clock.
MR. BLOUGH: That ought to be easy.
else.

H.M.JR: All right. But otherwise, there is nothing

MR. KUHN: I would like to tell them to hold up
their mailings and then I will come right back.
H.M.JR: Will you stay, Peter, please?
Are you satisfied on that, John?
MR. SULLIVAN: Oh, I am very much pleased, sir.
(Mr. Sullivan and Mr. Blough left the conference.)

H.M.JR: Let me read this thing. This will be my
last chance. I might have something, you see. I didn't

like this part at all. I didn't want to say anything
in front of John Sullivan, but this part about the joint
returns, he hesitated a long time over it.
(Discussion off the record.)

H.M.JR: How much is the total Defense Bonds?

MR. KUHN: It must be way over three billion. It
was two billion five at the end of December.
MR. ODEGARD: It will be nearly a billion this month.
MR. KUHN: But we have never announced that it was

over three billion. Nobody has ever said that.
MR. ODEGARD: No.

-

H.M.JR: At the bottom of five, that is new, isn't it?
MR. KUHN: No. There is nothing changed in there.

H.M.JR: At the top of nine, "in the statute books"

or "on the statute books"?

305

-4 MR. KUHN: It could be either.
H.M. JR: Which is better?
MR. ODEGARD: They usually say "on the statute

books" or "in the statutes."

H.M.JR: I prefer "on". It is a little awkward.

I mean, just for my reading.

MR. KUHN: Either way. "In the statutes."

H.M.JR: Well, it is just this one page. I would

like it.

MR. KUHN: "On the statute books."

H.M.JR: If you don't mind. On the West Coast I
wouldn't bother with one word. You will have to fix up
the other thing.
MR. KUHN: But you mean only for your own reading
copy?

H.M.JR: No, I want this changed.
MR. KUHN: For all of them?

H.M.JR: Yes. I mean, I wouldn't bother with what

you have already mailed out.

MR. KUHN: That will be killed anyway.
H.M.JR: Then just change this whole thing. When

I come to tax exempt securities, my guess is that it will
be a bombshell. I don't think you are going to get it,
but I think you ought to say it.
MR. KUHN: Those figures improved it a great deal.
MR. ODEGARD: I should say.

-5-

306

H.M.JR: It makes the speech, Ferdie.
MR. KUHN: Yes, it is very good.
it?

H.M.JR: It makes it. It just points it up, doesn't
MR. ODEGARD: Sure.

H.M.JR: It points it up. Well, that is the advan-

tage of working together. I mean, we work so pleasantly
together.

MR. KUHN: Some of that community property stuff you

hadn't seen. That is, it was the spelling out that you
asked Roy to do.

H.M.JR: Yes, he had that yesterday.

MR. KUHN: Not quite in this way, you see. It was
rearranged.

H.M.JR: Well, I am going to skip the separate
returns for husband and wife. The President didn't read

this depletion. "Have you got it in there, that after
they have written it off they have got to continue to
write it off?" he said. I said, "Yes, that is the whole
point." He said, "Will the Texas boys holler when they
read this?" I said, "Well, they are going to holler when
they read everything. I said to the President, "When
I climb out on the ênd of the limb, I want to make sure
you haven't got a saw in your hand." He laughed. He

liked that. I said, "It is too much to ask you to climb

out on the same limb with me, but at least I want to
know you haven't got a saw in your hand." That is

telling him, isn't it?

MRS. KLOTZ: Very nicely (laughter).

H.M.JR: we have four seasons of this every year.
MRS. KLOTZ: You have to go through it four times
a year.

307
--6-

H.M.JR: Now I want to read this last part here. You
say here, "on the statute books." You don't want to

make it more obvious and say, "as taxpayers and as voters"?
ress.

MR. KUHN: That is throwing down a red rag to Cong-

H.M.JR: A little bit too tough?
MR. ODEGARD: It is almost asking them to write in.

MR. KUHN: More than that, it is to throw out any

Congressman who doesn't vote for these things.
H.M.JR: Too tough.
MR. KUHN: I would say so.

H.M.JR: What do you mean, national income? Do
you mean it can't handled too roughly?

MR. KUHN: I think you have got to guard it. Don't
allow anything to exist which might interfere with it.
H.M.JR: You don't say that.
MR. KUHN: For this reason, that I am going to fight
the things which may injure it.
H.M.JR: Why a paragraph?
MR. KUHN: We can change that.

MR. ODEGARD: Don't you think it helps to emphasize

it, off as a paragraph?

H.M.JR: Not in this case, no.
MR. ODEGARD: You don't think so?

H.M.JR: No, I am for more paragraphs, but not in
this case. I mean, if you want to break the paragraph,

7-

308

I would break it, "We need nine billion dollars of
additional revenue. " I would start a new paragraph there,
but I think that other sentence should be in the last para-

graph. I always feel diffident when talking with an

editor and a professor, but do you agree with me on that?
MR. ODEGARD: Yes, I do.

H.M.JR: Is that all right?
MR. ODEGARD: Yes.

H.M.JR: It is splendid.
MRS. KLOTZ: It is very, very good.

H.M.JR: It is good. She blows.
MR. KUHN: That is the end of it?
H.M.JR: Well, Ferdie, without the help of you and
Peter, I never would have tried to do three speeches in
three days.

MRS. KLOTZ: Who is going to do your reading copy?
MR. KUHN: The usual --

MRS. KLOTZ: It doesn't get done like this, you
know. It ends on a sentence.
MR. KUHN: Oh, I think they know how to do the

reading copy. Entirely different. They were going to

send the reading copy over to the President, and I

said, "No, we want a regular run like that.

H.M.JR: Now, while we are waiting to hear from

the boys, let's go on to Detroit.

309

I am very happy to be with you in
Cleveland this afternoon, because this great

city, far from any battle line, is one of
the places where the outcome of this war and

the future of this country is being decided.
Here in the Cleveland area you have a

great concentration of the forges and the
assembly lines which are America's real front

lines at this moment. Day and night your
industrial wheels are turning, your hammers
pounding, your fires burning, your workers

toiling, to win the war. You in Cleveland are
showing what our free people can do when they

are aroused, and I take my hat off to you.

C

9.30 1/23/42

-2-

310

You and all the others of our 130 million
people have begun to speak in the only language

that tyrants understand -- the language of tanks
and planes, guns and ships, and men with the
courage and conviction to carry that message

all the way to Tokyo and Berlin.
What has happened, I wonder, to those who

used to say that the pioneer spirit was dead?
The pioneers who opened Ohio did not let danger

or hardship daunt them; they regarded every
danger as a challenge, every hardship an

adventure. You in Cleveland have not lost that

spirit. It is alive and strong, here in your
State and in every State.

-3-

311

Already we have answered the shock

of Pearl Harbor by dedicating ourselves to

the greatest job that ever confronted our
country. We have shown that we can take
marching orders by accepting and applauding

the great task the President set for us the
other day, the task of making such an overwhelming
number of weapons that the Nazis and the

Japanese will be utterly unable to match us.

If any further proof of our determination
were needed, let any of our enemies look at the
magnificent response to the sale of Defense
Bonds and Stamps in the past few weeks. The

-4-

312

total has now passed three billion dollars, and
the response in January has set new records in

every direction.
Whatever test may be given to us, we are

going to surmount it. Whatever hardship may

be in store for us, we are ready to take it
and give it back to our enemies a hundredfold

until victory is won. That was the pioneer way
in the old Ohio days; that is the American way

today. That is the way we shall keep faith
with the pioneers and with the promise of a
better world which they foresaw.
We have only just begun to fight; we have

only begun to learn what this war effort will

-5-

313

involve. In the near future, for example, we
shall face a new challenge of a kind which I
think too few of us have planned for or even

considered. That is the challenge of paying for
the war. It will come first on March 16th, when
fifteen million Americans will be called upon to
pay income taxes for the waging and the winning

of this war. It will come later in the payment
of the vastly increased war taxes which we
shall have to impose upon ourselves in the new

financial year. I am confident that we shall
meet those new requirements, and any requirements,

-6-

314

without flinching. We know, as I have said

before, that it's a million times cheaper to
win a war than to lose one.

This is not the time for me to discuss
the new tax program. The President has said

we must have nine billion dollars in new revenue.

We have no more right to fall short of that
goal than we would have to fall short of the
President's announced goal of sixty thousand

planes and forty-five thousand tanks in 1942.

It will produce hardship; of course it
will. Since when have the American people been

daunted by hardship? It is part of our American

-7tradition to face the facts, however harsh the
facts may be. You know, without my saying so,

that we cannot divert helf of our national
income to war production without "dislocating"
our economy from its customary routine. You know,

without my saying so, that we cannot spend forty

billion dollars in this year 1942 without
"disturbing" ordinary business and ordinary

living. You know, too, that we cannot fight
and win a life-and-death struggle, a war that
encircles the whole planet, without discarding

old habits, old fears, old notions of
business-as-usual.

315

-8-

316

We are, however, entitled to lay down

just this one premise: that whatever hardship

may be in store, we shall face it together;

that it shall be distributed fairly and borne
by all in their fair proportion, in accordance
?

with their ability to carry it. And that brings
me to the chief subject I should like to discuss
this afternoon.

This Administration has tried hard for
years, and with a good deal of success, to

remove tax injustices. Such injustices are of
two kinds: those which permitted some to escape

their fair share of tax payments, and those
which bore down too harshly upon certain taxpayers.

-9-

317

For eight years at the Treasury I have fought
against the remaining vestiges of unfairness
in the statute books, and in almost every one
of those eight years Congress has closed some
loopholes and enacted some remedial provisions.

In the Revenue Act of 1937 there was a

whole series of reforms which made it impossible,
among other things, for anyone to escape

taxation by incorporating his yacht or country
estate, or by creating a personal holding company.
These devices have now been outlawed. Since

then the struggle to perfect the statutes has
gone on without stopping.

- 10 -

Now that we are at war, the fight becomes
more necessary than ever. The President has
spoken again and again of the need of making

our taxes not only effective but equitable as
well. Only the other day, in his Budget message,

he repeated that "a fair distribution of the
war burden is necessary for national unity."
War knows no avoidance. As the President
said, "When our enemies challenged our country

to stand up and fight they challenged each and

every one of us." Every one of us has a direct
stake in the outcome of this war, and each of

us must, therefore, pay his fair share of the
cost.

318

- 11 -

319

Yet I am sorry to say that the present

tax structure still falls short of the requirements
of equity and the insistent needs of a nation

at war. In spite of all our efforts of recent
years our tax laws are still weakened by

loopholes; it is still possible for a few thousand
individuals to escape their fair share of the
?

burden and to pass their share onto the shoulders

of the rest of us. I asked our Treasury tax
experts the other day to compute the total amount
of revenue that had to be passed onto the shoulders

of other taxpayers because of the existence of
?

loopholes in the law. The answer was almost a

billion dollars, about one-eighth of the entire

- 12 -

receipts from income tax in the fiscal year that
ends in June. How can the war efforts of our
people reach their peak level until such a
situation has been remedied? Can we be sure of
getting the maximum response from everyone until

everyone feels that the tax laws are as fair
as it is humanly possible to make them?
In wartime, when we are drafting young

men to fight and risk their lives for their
country, any special privilege for a few
becomes inexcusable.

So that you may know exactly what I have

in mind, I should like to turn now to four

320

- 13 -

specific examples of tax loopholes -- and I
could name a great many more than four -which have been allowed to remain on the statute

books at the expense of the majority of our
taxpayers.

Tax-Exempt Securities

The first is the continued existence of
tax-exempt securities. At present, as you know,
the interest from State and municipal bonds is
exempt from Federal income tax. This provision
gives some wealthy taxpayers a refuge, not from
=

?

some income tax, but from all income taxes. No
matter how much money may be needed for the war,

321

- 14 -

322

no matter how high the tax rates may be for

others, a taxpayer is not obliged to contribute

anything in this hour of his country's peril, if
only he can afford to lay his hands upon a
sufficient amount of tax-exempt securities.
The Federal Government last year took a

first step toward remedying this situation by
stopping the issuance of tax-exempt Federal

securities. Now that we are at war, now that
the revenue needs of the Government have soared

beyond all previous conceptions, it is high time,
in my opinion, to tax the income of State and
municipal securities -- not only the income from
future issues, but also the income from those
issues now outstanding.

- 15 -

323

The existence of this loophole costs the
Treasury, at present tax rates, about $200,000,000
?

a year.
Community Property

A second source of tax discrimination

exists in the nine States having what is called
the community property system. In a
community-property State the law assumes that

the income of the husband belongs equally to
the husband and wife. Yet since the husband
has full management and control of the whole

income, he is, in practical effect, in no
different position from a husband in a
non-community-property State. Both of them

- 16 -

324

have the management and control of the income

and in both cases the income is devoted to the
family purposes.
In a community-property State a husband

who earns a $10,000 salary is allowed to report
only $5,000 of that salary as his income and
his wife may report the other $5,000 as hers.

The two of them together will pay a total tax

of $965. In the thirty-nine other States,
however, the husband who earns a $10,000 salary

must report that salary as his income and must

pay a tax of $1,305 on it. Thus the married

citizens of nine out of forty-eight States are

- 17 -

325

able to escape their fair share of the load at
the expense of the married citizens in the

rest of the country.
The existence of this community-property

tax privilege costs the Treasury, on the basis
of existing rates, about $65,000,000 a year.
Separate Returns for Husband and Wife

The removal of this community-property

privilege alone would not, however, reach a
still more widespread form of avoidance, namely,
the method of separating taxable income between

husband and wife, in such a manner that two

families having virtually the same economic

position pay vastly different taxes. Under the

- 18 -

326

present law, if a husband has income and his
wife has income, each pays a tax on the
separate income. Because the income-tax rates are

progressive -- that is, because the higher the

income the greater is the rate of tax -- a family
in which both husband and wife have income pays

less tax, in many instances, than a family
having the same amount of income all of which

is received either by the husband or the wife.
Let us take the case of a married taxpayer
in the upper brackets having a $100,000 income

from securities. Under the present law he

would pay a tax of $52,748. But if he gives

- 19 -

327

half of those securities to his wife, he will
pay a tax of $20,926 and his wife will pay a
tax of the same amount. This couple, at the
cost of a moderate gift tax, has thus secured a
perpetual reduction of $10,896 in its income-tax

liability under present rates. The loophole could
be closed and the unfairness to the great mass of
taxpayers removed by taxing each married couple

as a unit. The married couple is the economic

unit, and a realistic tax would treat it as
such.

The existence of separate tax returns
for husband and wife cost the Treasury, on the
basis of present rates, about $285,000,000

- 20 -

328

a year, in addition to the revenue that is lost
because of the community-property tax privilege.
Percentage Depletion

The final loophole which I shall mention
this afternoon is one against which the Treasury

has struggled for years without avail. If you
use a machine in your business and that machine

can be expected to last for ten years, you
are permitted to deduct each year for ten years
one-tenth of the cost of that machine. Because
you will probably have to buy a new machine at

the end of ten years, this deduction is a fair
and reasonable method of allowing you to recover

- 21 -

your capital. Needless to say, you are not
permitted to deduct more than the cost of the
machine.

But you may be surprised to learn that

this is not true of mines and oil wells whose
owners are permitted over the years to deduct
luetae

far more than the amount of money which they

have put into the property for the conduct of
their business. The so-called percentage
depletion provision of the income-tax law
allows these companies, not simply to deduct a

percentage of the cost of their wells and mines
each year until the entire cost has been made
good, but to deduct an arbitrary percentage

329

- 22 -

of their income indefinitely. An oil company
which may long ago have recovered tax free many

times the cost of the wells which it is operating
50%

is still permitted a deduction of 27 1/2 per cent
of the gross income from those very same wells.
The allowance of percentage depletion

costs the Treasury, on the basis of existing
rates, at least $80,000,000 a year.

I have pointed out the most glaring
examples of these loopholes, but there are

others, all of them unfair to the many for
the advantage of the few, all of them dangerous

to the unity we need to win this war. Perhaps

330

- 23 -

the American public has been inclined to shrug

its shoulders at the defects in our tax laws;
yet they are not small matters, either morally
or materially, nor are they matters beyond
the control of the people themselves.

It has been difficult until now to
correct our tax laws because taxpayers have

been too few and too indifferent. Until the
great body of American taxpayers becomes

thoroughly aroused to the injustices which

have been left on the statute books year after
year, we cannot expect to correct the laws.
The remedy lies in your hands as taxpayers.

331

- 24 -

We Americans can be proud of the unity

that has been shown by all sections of our

people since Pearl Harbor. But national unity

is a precious thing. It will be subjected to
many strains in the months and years of trial
ahead.

For this reason, with your help, I am
going to fight for the speedy removal of
any defects in the tax laws which may injure

our national morale. We need nine billion

dollars in additional revenue; I should like
the very first billion of that amount to be
obtained by closing the remaining loopholes.

332

- 25 -

333

If this is accomplished it will be a contribution
to the financing of the war, the morale of our
people, and the victory of our cause.

-00o-

334
January 23, 1942
10:47 a.m.
Colonel
Smith:

Good morning, Mr. Secretary.

HMJr:

Good morning. Smith, you know your memorandum

S:

Yes, sir.

HMJr:
S:

HMJr:

of January 14th where you referred to a certain
lieutenant
in the photographic section.
Yes, sir.
The President asked - directed me to ask you
whether it was your opinion whether the matter
should be dropped or that this case should be
turned over to some authorities in the Army.

S:

No, I think it should be dropped.

HMJr:

You think it should be dropped?

S:

Yes, sir. I had the G-2 people go into the thing
very carefully; and it's very evident that this

18 a young, inexperienced kid who didn't have
enough judgment to realize what might be involved.

HMJr:

S:

HMJr:
S:

HMJr:

S:

HMJr:

Well, the President wondered whether it was your
judgment should it be turned over to G-2 or not.

Well, G-2 has been handling it.

But it's your opinion it should not.
I don't think that any disciplinary action should

be taken, if that's what you have in mind.
Well, I don't know. He simply said, "Ask Colonel
Smith whether we should go any further in the
matter or whether the matter should be dropped." "

Well, my judgment would be, sir, that it should
be just left up to our own G-2 people.
Uh huh. But it has been turned over to them?

335
2

Yes, they got it direct. As a matter of fact,
from your own investigator. I understand they're
in pretty close liaison.

S:

HMJr:

What's that?

9:

They got it direct from your own people before
I had heard from you about it.

HMJr:

I see.

S:

And they had gone into it in collaboration with
your men

HMJr:

Right.

and knew the whole story when I called them

S:

up.

HMJr:

Okay.

S:

So they think that it was just a case of lack of
experience and judgment.

HMJr:

Well, then I'm going to dismiss it from my mind.

S:

Yes, sir. They've taken care of it all right.

HMJr:

And the responsibility is the Army's.

S:

That's right, sir.

HMJr:

Okay.

S:

How about Kamarck, Mr. Secretary?

HMJr:

Yes.

S:

Have you - I asked your personnel man to write
a little note for your signature, asking that
Kamarck's services be made available to you, if

and when he's called to active duty. I know
you want to keep him.

HMJr:

Well, I don't - I'm going to - I may not do that.

S:

Well, whatever you want; but if you want him

-3HMJr:

336

Yes.

and I know he's valuable over there

S:

HMJr:

Yes.

why that's a very small thing for us to

S:

do for you.

HMJr:

Well, I'll have to cross that bridge, because

we have a lot of other cases; and I appreciate

that, but I'm going to take a little time - what

I've decided here, Colonel, is this. Now that
we're in war, I'm not going to ask for any
deferments for anybody. Hello.

Yes, sir. Well, of course, on the other hand,

S:

you're entitled to run that little Intelligence

Service of yours that he runs.
HMJr:

Well

S:

If you decide you want him, Mr. Secretary, we
can take care of that.

HMJr:

Well, that's very kind; I may do it. I don't
know. I'd like to think that over over the weekend.

S:

HMJr:

S:

All right, sir. How's your Coast Artillery out-

fit coming along?
I haven't been around. They asked for a couple
of weeks, and I thought one of these days I'd get

hold of you and we'd take a little ride together.
I think it would be nice. Were you favorably
impressed by the new Colonel?

HMJr:

Yes.

S:

I think you 11

HMJr:

By the Colonel, yes.

S:

I think you'll fine a great change.

-4.
HMJr:

337

But that General that brought him along, I
want to talk to you.

S:

(Laughs) I know what you're going to say. I

HMJr:

Listen, how the hell - he's in charge of Inter-

feel the same way.

S:

ceptor, isn't he?
Yes, he's the big shot up there.

HMJr:

Yeah. Well, I asked him how many planes he had,
see?

S:

Yes, sir.

HMJr:

And whether he was getting any more planes.

S:

Did he know?

HMJr:

No, he didn't have the foggiest idea how many

S:

Yes, sir.

HMJr:

What?

S:

Yes, sir. I'm not surprised.

HMJr:

Well, I was shocked, Smith. He had - and then

planes he had anywhere.

he. wanted to bring me into the camp and show me

where all of this stuff was, and I said, "Oh,
never mind. .

S:

HMJr:

(Laughs)

But he had no idea. I had your little memorandum
in my hand, so I knew; but I didn't let him know
that I knew. But he had no idea how many planes
or where he had any planes.

S:

Well, the way I feel about the whole set-up is
this, Mr. Secretary.

HMJr:

Yeah.

S:

If the man at the top had been the type - had

-5-

338

been on the job, why you never would have had

HMJr:

S:

to make the initial criticism.
Well, I thought when we take a little ride we
might have another little heart-to-heart talk.
I'd be very glad to.

HMJr:

I liked your Colonel, but your General

S:

Well, I didn't pick him out.

HMJr:
S:

you can have him.

I picked out the Colonel; I didn't pick out the
General.

HMJr:

(Laughs) Okay. Well, we'll have to put our

heads together.
S:

All right, sir.

HMJr:

All right.

S:

Good-bye, Mr. Secretary.

HMJr:

Good-bye.

339

January 23, 1942
11:10 a.m.

DETROIT SPEECH TO UAW

Present: Mrs. Klotz

Mr. Kuhn
Mr. Odegard

MR. KUHN: Mr. Secretary, on the Detroit speech,

I haven't got carbons in the usual way, but I can read

aloud if you like or if you would like to read this-H.M.JR: No.

MR. KUHN: And there are two or three little points
left out which I am going to put in.
"It is a good and wholesome experience for any

official from Washington to come here to Detroit to
meet a great audience of automobile workers. We in
Washington are much too accustomed to think that we

sit at the center of the war effort. For the past

few weeks Washington has been, in a sense, the capital

of the world, the scene of war-time planning on a worldwide scale. The officials and generals and admirals of

many countries have been working together in Washington,

planning the military, naval, and economic strategy that
will ultimately bring Japan and Germany and the systems

they represent crashing to their inevitable downfall.
"The most brilliant and farsighted strategy in the
world will not, however, accomplish its purpose until
the materials of victory have rolled off the assembly
lines of the United States. The heart of the war effort
is not in Washington but right here in your factories

340

-2and your workshops. The big push begins here, not in
Malaya nor in Libya, nor even in Russia, but here in

Michigan and Ohio and Pennsylvania or wherever there are

lathes and tools and the willing hands of hundreds of
thousands of Americans to produce the tools of victory.
You are our greatest army of frontline soldiers in this
phase of the war, and I am genuinely proud to be here
among you today.

H.M.JR: Change the "frontline soldiers."
MR. KUHN: Yes. It isn't essential.

"This is not the first time that I have been privileged to come to the Detroit industrial area" -H.M.JR: Excuse me. If you can sort of twist this

thing around. You get too much impression of the factories
and shops and lathes. I want much more the human action.

MR. ODEGARD: The whole rest of it is on the workers.

H.M.JR: But that is in the beginning. Let's get
off to the start that it is the human action, the men

and the women, and don't forget the women in those shops,

too. I have seen them.

MR. KUHN: "Wherever there are men and women who

work the lathes and tools," and so on --

H.M.JR: That is the idea.

MR. KUHN: "This is not the first time that I have
been privileged to come to the Detroit industrial area.

Some of you know that I had the honor of attending a
meeting of shop stewards of the Fisher Body Plant at
Pontiac last November.' "

H.M.JR: Instead of "honor", say "privilege".
MR. ODEGARD: "Pleasure."

-3-

341

MR. KUHN: Right. That is what I wanted, Peter.
"I came back to Washington from that meeting heartened and invigorated as seldom before. In that one
evening I heard more sound common sense, more realistic

judgments of our situation, than I had heard in many
meetings in Washington or elsewhere. From that day I
was convinced that American labor was far ahead of all
of us in its desire to produce armaments to win the war,
and in its willingness to take the consequences in long
hours, in dislocation and even in genuine hardship.
"Two of your members, who are here in this hall,
came to see me in my office last month to tell me of the
shutdown that had come to their plant. And yet when I
suggested that the answer to our production problem was
the immediate stoppage of all automobile production
and the quickest possible change-over to war production,
I turned to your two fellow members and asked them whether
they understood the consequences of such a stoppage. They
answered without a moment's hesitation, 'We want it, we

can take it, we are used to it,' and I was very glad to
hear from Mr. K. T. Keller, president of the Chrysler
Corporation, that he too felt the same way.

"Labor has every reason to feel as strongly as it

does" --

H.M.JR: Instead of costs - what did you say?
MR. KUHN: "Whatever the costs, whatever the consequences."

H.M.JR: I would say "whatever the sacrifices and

whatever the consequences." O.K., Peter?
MR. ODEGARD: Yes.

MR. KUHN: Yes. I am not keen on the word "sacrifice" -MR. ODEGARD: Ferdie and I are going on a sit-down

strike on it.

342

-4MR. KUHN: We have struck the word "sacrifice"

out of our dictionary.

H.M. JR: They are not interested in the cost in the
sense of dollars. Something rather than the word "cost".
MR. KUHN: O.K. I just wanted you to get the tone
of this.

H.M.JR: I know. It is good so far.
MR. KUHN: "Labor has every reason to feel as

strongly as it does about the winning of this war. For
this is labor's war, to a greater extent than any of
the great struggles of human history. There are at least
three reasons why I say it is labor's war.

"In the first place, as I have said, it is going to

be won by labor; it can only be won by labor," --

H.M.JR: Is it labor's war, or the laboring man's
war?

MR. ODEGARD: Labor's war.

MR. KUHN: "In the first place, as I have said, it

is going to be won by labor; it can only be won by labor,
for this is a war that can only be won by the production

of an overwhelming number of weapons of all kinds. Upon

your skill, your sweat, your capacity to make full use
of all the productive apparatus of American industry,
the outcome of this war will depend.

H.M.JR: Just one second. Let me give you a thought.

I say all the individual bravery and all the daring of

the individuals, of the soldiers which make up our armed
forces cannot be successful unless they get the mass

production.
MR. ODEGARD: Yes.

H.M.JR: See what I mean?

343
-5MR. ODEGARD: Yes, that is good.

H.M.JR: I mean, you have your Captain Kellys

and your Major so-and-sos at this place, but all the
individual daring and bravery of the thing - you see?
MR. ODEGARD: Yes.

H.M.JR: Those individual incidents cannot win
unless they are backed up by the mass production.

Don't you think that is a good thought?
MR. ODEGARD: I do.
MR. KUHN: Yes.

to --

H.M.JR: You could say - you can refer, if you want
MR. KUHN: Kelly, MacArthur, any of them.

(The Secretary held a telephone conversation with

Mr. Graves.)

MR. KUHN: Shall I go on?

H.M.JR: If you please. We had the first reason

why this was labor's war.

MR. KUHN: "In the second place, this is a war
against the enemies of the free labor movement in
this and in every other country. Nobody needs to stand

up before any group of labor men and women in this country
and tell them what Fascism means."

H.M.JR: Go back, say it again.
MR. KUHN: This is the second reason why it is
labor's war.

"In the second place, this is a war against the

enemies of the free labor movement in this and in every

-6-

344

other country. Nobody needs to stand up before any group
of labor men and women in this country and tell them what
Fascism means. When Mussolini first came to power in

Italy" --

H.M.JR: Should we say what Fascism means here or

abroad?

MR. ODEGARD: No, I would say just what Fascism

means, because it is generic.

H.M.JR: All right.
MR. KUHN: "When Mussolini first came to power in
Italy, twenty years ago, when others praised him for making

the trains run on time, organized labor in America took

its stand against him as an enemy and has never deviated
from that stand.
"Labor has never been dazzled by the military accom-

plishments of the dictators and their strutting armies.

Labor has never made the mistake of imagining that theirs
was in any sense a new order, or that their hateful systems
could supply us with any guideposts to our future. Now,

at last, the battle has been joined. As Hitler said
quite truthfully, 'Two worlds are in conflict, one of them

must break asunder.'

"But there is a third and still more compelling

reason why labor has an immeasurable stake in this war.

Labor in this country and elsewhere looks to a better
world, a freer and a more secure future. Everything that
labor has striven to attain for a hundred years would be
swept away forever if the dictators were to win. Every-

thing that labor seeks, for its children and its children's

children, is bound up with the success of the free countries
in the present struggle. As a matter of fact, the aims

of the twenty-six nations which signed the solemn agreement in Washington the other day are the aims of American

labor. These aims can be stated in a few words: that
we may build a better world, a world in which the four

freedoms -- freedom of speech, freedom of worship, free-

345
-7dom from want, and freedom from fear -- may spread across

the entire earth.

"I think I can describe those aims in a very few
words by telling you about a great picture in the Grand
Central Station in New York."

This is mine. You can't pin it on Peter.
"It is a unique picture in that it happens to be the

biggest photo-mural in the world. We of the Treasury put
it there to help the sale of defense bonds and stamps, and
we took good care that everybody should see it, for we

made it so big that it covers an entire wall of the
station concourse.

"But what makes me so proud of it is not its size

but its message and its spirit. The first of its three

huge photographs, each of them eighty-five feet high,
is a picture of an American farmer and his land, and the
caption under it says, 'That we may defend the land we

love.' The second is a panel of children's faces, with
the caption, 'That these may face a future unafraid.'
And the last is a picture of a worker looking up at a
factory, and under it is the caption, 'That we may
build a better world.' Those happen to be the objectives
of the Defense Savings campaign, but they are also the

objectives for which we are fighting this war, and they

happen to be the objectives of American labor.

"It may seem unfeeling of me even to mention Defense
Bonds and Stamps to an audience in which many of you have

lost your jobs, suddenly and through no fault of your
own, because of the change-over to war production in
the automobile industry. I know what you in the Detroit
area have been suffering in unemployment in the last

few weeks; I wish as fervently as you do for the day
when all our plants will be in full war production, and
when those of you who are walking the streets will be back
at your work-benches again."

-8-

346

This little section I am trying to cut, but I

will read it as it is.

"Certainly I would never ask or expect any of you
who are in trouble to buy a bond or a stamp at this time.
The country does not ask it or expect if of you."
H.M.JR: Why are you cutting it?
MR. KUHN: There is too much of it.
"We at the Treasury have never asked anyone to take

food from his children or clothing or shelter from his

family to buy defense bonds. No one from the Treasury
will ever high-pressure you to invest in these bonds or
stamps if you cannot afford to, and if anyone pretends
to represent the Treasury with such an appeal, he will

be acting without the slightest sanction or authority from

Washington. We received the other day, an elaborate sales
promotion plan, based, frankly enough, upon 'the
traditional dread among the American people of being held

up to public ridicule and scorn.' The idea of this

enthusiastic but misguided plan was to label as a slacker
everyone who did not buy a bond. We replied that we
disapproved and did not countenance anything of the sort.
We replied that we did not believe in the effectiveness
of intimidating Americans, and that whenever such tactics

were proposed we would avoid them like the plague. We
believe, and we have proved in the past eight months of
the Defense Savings campaign, that we can make the best
appeal to the American people by commendation and cooperation.

"We have a slogan at the Treasury, 'Let's make every
payday Bond Day.' That certainly does not apply to those
who must wait for weeks and sometimes months until their

plants can reopen. But it does apply, with redoubled
force, to those in this area and elsewhere who are earning regular pay. All of you who are working in good
jobs, working for steady pay, have seen how suddenly a
great dislocation can come. You have seen friends and
neighbors hard at work one day, and thrown onto their

347
-9unemployment insurance the next, as part of the price of

preparing this country' factories for war. Isn't it

better to guard against trouble in advance then to let
it catch you unprepared? Isn't it better to build a reserve

week by week, in Defense Bonds and Stamps than to wait

until some unforseen blow may fall upon you? Your country
needs the money, and you need the security, that Defense
Bonds can bring.

"I am not going to state the case for Defense Bonds

this afternoon, or to try to enlist you in the great and

growing army" --

H.M.JR: What are we doing?
MR. ODEGARD: They are already enlisted.

MR. KUHN: I can cut that.
MR. ODEGARD: I think you might say they are already
enlisted.

MR. KUHN: It seems a little silly.
H.M.JR: Yes.

MR. KUHN: "I should like, however, to mention one

reason for buying Defense Bonds which may not have occur-

red to you. It is true that Defense Bonds will help to
pay for the raw materials and the finished weapons that
will win the war. It is true that Defense Bonds soon
translate themselves into guns and tanks and planes and

military equipment of all kinds. But they also pay for
labor, your labor. Every time you buy a $75 bond you pay
for the services of a skilled worker for"
H.M.JR: Make it $25 bond.
MR. KUHN:

H.M.JR:

a skilled worker for an entire week."
Oh, I see.

348
- 10 MR. KUHN: "Every time you buy a $25 bond you buy

fingers to make shell cases or muscles to stoke the furnaces
of the war effort. Every time you buy a Bond or even
a

Defense Stamp you are enabling the United States Govern-

ment to pay" --

H.M.JR: I don't like that "fingers".
MR. KUHN: Well, we will change that. We are think-

ing of women's hands.

H.M.JR: No, I don't like that.
you are enabling the United States
Government to pay you for your war work, and you are
MR. KUHN:

hastening the day when your plants will be in full production again.

"About a month ago, two of your brothers in the
Dodge local came to see me in Washington, to discuss
ways and me ans of hastening the conversion of their
plants to war production. We accomplished something,
partly because those two men had the initiative to come

to my office, partly because of the fine cooperation of

Judge Patterson, the Undersecretary of Mar."

H.M.JR: I wouldn't call him Judge, just Colonel.
MR. KUHN: Is he a colonel?

H.M.JR: Or why not say Mr. Patterson?
MR. ODEGARD: Richard Patterson?

H.M.JR: No, Robert (laughter).
MR. ODEGARD: That was a great mistake.

MR. KUHN: "But what I shall always remember about

that meeting is the spirit that your representatives

showed. I argued then, and I have said it for months
to everyone who would listen, that the only way to arm
this country in time was to order the complete and immediate
stoppage of all automobile production, and the quickest

349
- 11 -

possible conversion of the plants. Your representatives
knew that that would mean immediate unemployment for
great numbers of men; yet when I asked them how they

felt about it they answered, without a moment's hesitation, "We can take it; we want it done."

"That was just a sample of the spirit we at the

Treasury have found among American labor ever since we

started the Defense Savings program. It is a sample of
the spirit that the whole country has discovered in

the weeks since Pearl Harbor. It is the spirit that is

going to win the war.

"I said in Cleveland yesterday that the pioneers
who settled this Middle Western country did not let danger
or hardship frighten them. They regarded every danger as
a challenge, every hardship as an adventure. That is the

spirit with which you are meeting this greatest crisis that

free men have ever undergone.

"You will not be satisfied until complete victory
is won; you will not be satisfied even when victory
comes, as it surely will. You do not intend to let a

few vicious leaders set back the clock of human progress,

nor do you intend to let that clock stand still. What
will be the use of setting the whole world free if we
are to let that freedom be threatened again?

"This is a C.I.O. meeting, but I am going to read
you a few lines from a recent publication of the American
Federation of Labor, because I think it is an admirable
statement of what all American labor is fighting for."
H.M.JR: Do you think this is good, Peter?

MR. ODEGARD: I think it is all right. Ferdie thought

it was a good idea.

MR. KUHN: "It is called 'For a New Birth of Freedom,

and it says, 'America is fighting for the freedom of
mankind everywhere in the world. Our task is not only to
save our own freedom. The workers of the conquered

- 12 -

350

countries, the enslaved workers of Germany itself, the
workers of the entire world look to us and our allies to
make freedom possible again on this earth.
"Has there ever been a nobler mission? Has there
ever been a cause more worth fighting for? You workers

of Detroit are in the forefront of that fight, and you
will see it through until the fight is won."
Now, there are three ideas which need to go in
there, first a message from the President --

H.M.JR: Forget it.
MR. KUHN: Don't you want to put that in?
H.M.JR: No, I spoke to him and a shadow fell across
his face.
MR. KUHN: Number two. They are bringing out these

new Treasury flags in the Detroit area, and they would

like very much to have you mention those somewhere in
your speech, and also to mention some of the conspicuous
payroll deduction schemes, the plants that have done won-

derfully.

H.M.JR: That is all right.
MR. ODEGARD: Would you do it by name?

H.M.JR: I think you have got enough in there now,
Ferdie, unless you want to mention some of the plants.
MR. KUHN: This is going to be tightened. You know,

it is repetitious.

H.M.JR: Do you think you want to mention the plants?
Do you want to say Ford and this and that?
MR. ODEGARD: No, I was raising the question. I

wouldn't.

MR. KUHN: Just say, "Many plants."

351

- 13 MR. ODEGARD: Yes, "Many plants."

H.M.JR: I think it is a swell start. You have
got the right spirit.
MR. KUHN: That is what I wanted to find out this
morning.

H.M.JR: You have got the spirit. I am delighted.

It is good, isn't it?

MRS. KLOTZ: It is marvellous.
MR. ODEGARD: On this A. F. of L. Bulletin, Ferdie,

why not just quote it and say it is a quotation from the
January issue of Labor's Monthly Bulletin?
MR. KUHN: Afterward?

MR. ODEGARD: Without identifying it as an A. F.

of L. publication.

MR. KUHN: I think you lose the point there. I

think that labor is coming together. They are bound

to. It is a silly little prejudice --

H.M.JR: No, but here is the point. I do it, and it

looks as though-oh,they will read things into it.

MR. ODEGARD: Well, it might be, Ferdie, that they

might reason this way. They might why recognize
these differences? I quote from Labor's Monthly Bulletin.
MR. KUHN: Then they would think the Secretary doesn't

realize that is an A. F. of L. publication and he is

totally deaf to it.

MR. ODEGARD: I suspect that ninety per cent of these

people will not know that it is not a C. I. 0. publication,
because it is an economists' - it is put out by the econo-

mists.

MR. KUHN: I would rather not do it than fail to
identify its source.

352
- 14 -

H.M.JR: I surely think that it is - it will make
them gasp.

MR. KUHN: I don't mind if they gasp.
H.M.JR: Well, Ferdie, you are introducing something

which is unnecessary.

it.

MR. ODEGARD: I don't think you need to identify

H.M.JR: Listen, Ferdie, save it for when I go on
with Green. I am going on with Green, on the air. Why
can't I use it then?
MR. ODEGARD: Sure, that is good.

H.M.JR: I am going on the air with Green.
MRS. KLOTZ: This is not the place.
MR. ODEGARD: It just seemed to me that the thing

was so neat.

H.M.JR: Let me use it when I go on with Green.
MR. ODEGARD: Sure, that is all right.

MRS. KLOTZ: It is a beautiful thing. I hate to
see it out.
MR. ODEGARD: It is from the most recent issue, too.

H.M.JR: What is this flag raising?
MR. KUHN: That is what they would like you to do
in Michigan. They thought you were coming by train, and

the flag raising is our flag that is going up, the

Treasury Defense Savings flag.

MR. ODEGARD: When I looked at that schedule that

Iseby made out, I asked Ferdie what you were going to do
in your spare time.

353
- 15 MR. KUHN: I wish you could do some of that.

H.M.JR: Do I have to go to the Great Lakes Steel?

MR. KUHN: I don't see why. I think it might be
good if you could go to the Chrysler place.
H.M.JR: Why not cut out the Great Lakes Steel? I
don't know when I am going to get there. Why not cut

that out? Shall we go to the Chrysler plant?

MR. KUHN: I think it would probably be interesting
to go and see the Chrysler tank plant, and have lunch
with those two fellows and Keller again. I think you

would like it.

H.M.JR: I will do that. Now, the tea business -

well, here is the point. If I am going to return by air,
I will go directly to my plane. If I can't fly, then I
will go and have tea with them.

MR. KUHN: Yes. He never spoke about the tea until

I got that.
H.M.JR: Well, if I have got to be there and the

train - no, the train leaves at five o'clock.
MR. KUHN: Four forty-five.

H.M.JR: Then that is out. I can't do the tea thing.
MR. KUHN: All right.

H.M.JR: I will do the other, weather permitting.
I will have to find out what time it gets in.
MR. KUHN: Ten thirty-five from Cleveland, it gets
in. Two hours and something.

H.M.JR: I will do some sleeping when I get back.
MR. KUHN: I think you will feel pepped up.

- 16 -

354

MRS. KLOTZ: This is going to be very uplifting

(laughter).

MR. KUHN: I talked to Henry yesterday.
MRS. KLOTZ: You know what Henry wants. He came

down here to spend a day in the Treasury, and about

four o'clock he came out side and he just collapsed in

a chair and I said, "Henry, what is the matter? He said,
"Just watching Daddy has done this to me." So there

you are.

MR. KUHN: I will take care of this.

H.M.JR: Well, this is the thing. You take care of
that and I am thinking about the air. I don't know
yet about the air, but if you want extra time to clean up

my Detroit speech, you see, you could come by train at

nine tonight. If I leave by air, I will be leaving around

five. That will rush you, and you could work on the
Detroit
take thespeech
train. up until eight o'clock tonight, and then

MR. KUHN: Did you want me to come to Cleveland, or

only to Detroit?

H.M.JR: No, on account of this thing, because I have
got to work on this thing tomorrow. I mean, I won't
have any more chance today to see my Detroit speech.
MR. KUHN: You won't?

H.M.JR: No, hell - excuse me - I haven't even gotten
my Cleveland speech yet. What time does the train get

to Detroit. Don't you think - there is no sense your
coming by air with me.

MR. KUHN: I can take it by train and meet you any

time you say tomorrow.

H.M.JR: You come to the hotel directly tomorrow

morning, and when you get there I will be fresh, and it
gives you a chance to work wi th Peter on this thing

355
- 17 -

up until eight o'clock tonight. You will need that time.
MR. KUHN: Yes.

H.M.JR: Would you rather go with me by air?
MR. KUHN: No, I would rather have the extra time,

and meet you in the morning.

H.M.JR: Be frank.

MR. KUHN: I really would. I would like to go by train

and meet you there in the morning.

H.M.JR: What are you hesitating about?
MRS. KLOTZ: I think he hesitated because maybe he

didn't intend to go to Cleveland.

MR. KUHN: No, it is the best chance we will have

to work on this thing. I thought there might be a
chance to have a look at it, but you can't. O.K.

H.M.JR: Well, Ferdie, stop - how can I? I haven't

even finished my Cleveland speech.

MR. KUHN: And you have a Cabinet meeting.

H.M.JR: And I have a Cabinet meeting.
mind.

MR. KUHN: Yes, and just a few other things on your
H.M.JR: And I haven't seen my mail. God knows what

is in my mail, or Bell or anybody.

MR. KUHN: All right. I will meet you at the
Statler in the morning.
H.M.JR: I don't know what you have got on your mind,

but I don't see how else you are going to do it.

356
- 18 -

MR. KUHN: I have nothing. I am perfectly free.
H.M.JR:

All right.

357

Draft of Secretary Morgenthau's
address to

United Automobile Workers, Detroit, January 25

It is a good and wholesome experience for any official from
Washington to come here to Detroit to meet a great audience of
automobile workers. We in Washington are much too accustomed to

think that we sit at the center of the war effort. For the past
few weeks Washington has been, in a sense, the capital of the world,

the scene of war-time planning on a world-wide scale. The officials
are
and generals and admirals of many countries have been working toat

a

very

gether in Washington planning the military, naval, and economic

to their knees

strategy that will ultimately bring Japan and Germany and their
represent

Grashing

to

farsighted strategy in the world
accomplish its purpose until the materials of
victory have rolled off the assembly lines of the United States.
therefore,
The heart of the war effort, is not in Washington but right here in
a

The big is under way now -

your factories and your workshops. The big push begins here-not
A

in Malaya nor in Libya, but here in Michigan
and Ohio and Pennsylvania or wherever there are lathes and tools

and the willing hands of hundreds of thousands of Americans to
wrapon

produce the books of victory. You are our greatest army of frontline soldiers in this phase of the war, and I am gequinely proud
to be here among you today.

This is not the first time that I have been privileged to
come to the Detroit industrial area in recent months. Some of you

2
358
Yet the most brilliant strategy in the world cannot accomplish its

decisive

purpose until the materials of victory have rolled off the assembly lines of

A

the United States. All the individual bravery of our men in uniform
cannot win the war I unless it is backed by the mass production of the tools of
war.

The heart of the war effort, therefore, is not in Washington but right

here in your workshops and factories. The big push begins here. The great
offensive against the Axis is under way right now, here in Mgaktang Michigan,
next door in Ohio and Pennsylvania, and wherever ****** great numbers of

willing men and women are producing the weapons of victory. You in this

hall are in the front line in this phase of the war, and I am genuinely proud
to be here among you today.

This is not the first time that I have been privileged to come to
the Detroit industrial area in recent months. Some of you

359

s -3 know that I had the

pleasure

of attending a meeting of shop stewards

of the Fisher Body Prent at Pontiac last November. I came back to
Washington from that meeting heartened and invigorated as seldom
before. In that one evening I heard more sound common sense, more

realistic judgments, your situation, than I had heard in many
have been
meetings in Washington or elsewhere. From that day I since convinced
has been
A

that American labor - far ahead of all of us in its desire to

whatever The sacy case whouver

produce armaments to win the war, and willingnows to take

the consequences de in delocation and even I'll genuine
handship

Two of your members, who are here in this hall, came to see
discuss

me in my office last month to tall - the shutdown that had come
to their plant. And yet when I suggested that the answer to our
production problem was the immediate stoppage of all automobile

production and the quickest possible change-over to war production,
I turned to your two fellow members and asked them whether they
understood the consequences of such a stoppage. They answered

without a moment's hesitation, "We want it, we can take it, we are

used to it," and I was very glad to hear from Mr. K. T. Keller,
president of the Chrysler Corporation, that he too felt the same
way.

4 Labor has every reason to feel as strongly as it does about
the

this conflict that ndo encircles The earth.

this war A For this is labor's war, to a greater

extent than any of the great struggles of human history. There

4
are

at

360

least three reasons why I 14 to labor's war.

- In the first place, as I have said, Lt is going to won by
be won

\

Labore/11 can only with by labor, for this 40 war that can only
won by the production of an overwhelming number of weapons of

all kinds. Upon your skill, your sweat, your capacity to make full

ultimate

use of all the productive apparatus of American industry, the outA

come of this war will depend.

In the second place, this is because ** is a war
against the enemies of the free labor movement in this and in
every other country of the war. Nobody needs to stand up before
any group of labor men and women in this country and tell them what
Far crem

pescimium means. Why, twenty When Mussolini first came
A

twenty years ago,
to power in Italy when others praised him for making the trains
A

instance knew Fascism for what it was.

run on time, organized labor in America, toole the streets against ITIM
Hitler crushed the German labor union you knew as once that to would crush your
as an enemy and has never deviated from that stand. Labor has neverandofthe
L chance
ever

been dazzled by the military accomplishments of the dictators, and

their strutting arcises Labor has never made the mistake of imagin-

medicial Tyrannier

ing that theirs was in any sense a new order, or that their hateful
SYSTEMS could supply us with any guideposts to our future. Now, at last,

least the battle has been joined. As Hitler said quite truthfully,
"Two worlds are in conflict; one of them must break asunder." we can tell him

that is will not be our wores which will brea " a.s die .

9thBut there is a third and still more compelling reason why labor
has an immeasurable stake in this war. Labor in this country and
elsewhere looks to a better world, a freer and a more secure future,

361

g.5. -

Everything that labor has striven to attain for a hundred years

forever
would be swept away 14 the dictators were to Everything
seeks,

that labor speake for, . for its children and its children's children,
is bound up with the success of the free countries in the present

struggle. As of the aims of the twenty"BIX nations
which
the

signed

the

the

other

day

are

aims

that

words:

workly

the

four freedom of speech, freedom of worship, freedom from
want

and

freedom

earth

from

itt

-6
362
think I can - describe those aims in a very few words

I

by telling you about a great picture in the Grand Central Station in New

York. It is a unique picture in that it happens to be the biggest

with three hage each of from ja-fise but high
photo-mural in the world, We of the Treasury put it there to help the

-

sale of Defense Bonds and Stamps, and we took good care - that

we made it so big that
everybody should see it, for Vit covers an entire wall of the

#But

station concourse.

and its spirit.
what makes me so proud of it is not its size but its message It
three huge photographs, each of them signature heigh. The first
of its Three huge photographs, each of Them eighty five feet high,

is a picture of an American farmer and his land, and

a

the caption under it says, "That we may defend the land we love." The

second is a panel of children's faces, with the caption, "That *****************

these may face a future unafsaid." And last is a picture of
a worker looking up at a factory, and under it is the caption, "That we may
build a better world." Those happen to be the objectives of the Defense

happen t. be the objection of american labor, and they are The aims
Savings campaign, but they are-also the objectives A for which we are fighting
this war, and they happen 40 be the objectives of American fabor

-

It may seem unfeeling of me even to mention Defense Bonds and Stamps

to an audience in which many of you have lost your jobs, suddenly and

363

- -7-

- through no fault of your own, because of the change-over to war
production in the automobile industry. I know what you in the Detroit area
have been suffering in unemployment SEX in the last few weeks: I wish as

fervently as you do for the day when all our plants will be in full
production, and when those of you who are walking the streets will
be back at your work-benches again. 1 Certainly I would never ask or expect any

of you who are in trouble to buy a Bond or a Stamp - at this time. The

are unemp nas who have no pay-days and The regular name will never
country does not ask it or expect ita of I We at the Treasury have adidas anyone to take food from his children or clothing or shelter from his
family to buy Defense Bonds, No one from the Treasury will ever high preseura

you to invest in these bondo or is you afford and If anyone
pretends to represent the Because with such on appeal. he will be acting without
9 The . the day a Chicago wertining

- the slightest emotion OF authority from-Weekington a No received
agency sent no

the other day an elaborate sales promotion plan, based, frankly enough, upon
a

"the traditional dread among the American people of being held up to enthusiastic but
public ridicule and scorn." The idea of this a misguided plan was to label as a

slacker everyone who did not buy a Bond. - We replied that we disapproved
and did not countenance anything of the sort. We replied that we did not believe
in the effectiveness of intimidating Americans, and that whenever such tactics

364 - 8 were proposed we would avoid them like the plague. We believe, and we have proved

we
in the past eight months of the Defense Savings campaign, that Kall can
make the best appeal to the American people by commendation and cooperation. that

has been our policy at the Treasury, and it has brought thrifting operation from
Labou and management alike, and from all sections of the country
We have a abiger slogan at the Treasury" Let's make every pay-day Bond Day.'

must

That certainly does not apply to those who who - waitings
a

sometimes

for weeks and months - until their plants can reopen. But it does apply, with
redoubled force, to those in this area and elsewhere who are earning regular pay.

Allabe of you who are I working in good jobs, working for steady pay, have seen
how suddenly a great economic dislocation can come. You have seen friends and

nei ghbors hard at work one day, and thrown onto their unemployment insurance

the next, as part of the price of preparing this country's factories for war.

Isn't is
it is - better to guard against trouble in advance than to let it catch you
don't it
unprepared." ? It 10 better to build a reserve, week by week, in Defense Bonds and

Stamps than to wait until some unforeseen blow may fall upon you? Your country
the

needs / and you need the security, that Defense Bonds can bring.

am not going to state the ease for Defence this or to
way to onliet you in the group-und growing Bray 01 bond-buyera Our enough

hr

383/4

State chairman, and HIB Yellow-workers in Michigan MAXE are
doing a magnificent job, and they doxxx not need help from the outside.
I should 14kc, homovers to mention one reason for buying Defense Bonds

which II moreover,

may not have occurred to you is true that Defense Bonds will

not
only ques and tanks and planes
help to pay for the non-materials and the finished seapone that will win the
a

warr it is true that Defense Bonds seen translate themselves date gume and
equipment

tanks and planes and

of

all

say for

they

Joindon But Defense Donie also buy labor, your labor. Every
pay for
time you buy a $75 bond you buy the services of a skilled worker for an entire
a

week; Every time you buy a $25 bond you

-

fingers

to

shell

cases or muscles to stoke I the Summers of the SAX effort. Every
time you buy a Bond or even a 1 Defense Stamp you are
enabling the United States Government to pay you for your war work, and you

our fighting men will be Table T. carry the was to Tokyo and Berlin.
are hastening the day when
your plants WIND be In full production again
a

About art month ago
Two of your brothers in the Dodge /local came to see me in Washington,

Love

their

to discuss ways and means of hastening the conversion of the Dedge and

Christor plants to war production. We accomplished something, partly because

**** those two men had the initiative to come to my office, partly be cause of

366 . 10
mr.

the fine cooperation of

Judgy Patterson, the
x

Undersecretary of War. But what I - shall always remember
about that meeting is the spirit that your representatives showed.

I argued then, and I have said it - for months to everyone who would listen, that the only way to arm this country in time was to order
the complete and immediate stoppage of all automobile production, and the

quickest possible conversion of the plants. Your representatives knew
that that would means immediate unemployment for great numbers of men;

yet when I asked them how they felt about it they answered, without a

moment's hesitation, "We can take it; we want it done."
That was just a sample of the spirit we at the Treasury have found
among American labor ever since we started the Defense Savings program.

It is a sample of the spirit that the whole country has discovered in the weeks since Pearl Harbor. It is the spirit that is going to win
the war

I

I said in Cleveland yesterday that the pioneers who settled

this Middle Western country did not let danger or hardship frighten them.
They regarded every danger as a challenge, every hardship as an adventure.

crisis the

That is the spirit with which you are meeting this^ greatest orisic that
free men have ever undergone.

367

You will not be satisfied until complete victory is wond you will
not be satisfied even when victory comes, as it surely/will, You do not
intend to let a few vicious leaders set back the glock of human progress, nor

do you intend to let that clock stand still. What will be the use of
setting the whole world free if we are t let that freedom be threatened
again

This is a C.I.O. meeting, but I am going to read you a few lines from
the

issue of Labore monthol Balleten published by

a recent publication of the American Federation of Labor, because I think it
/

is an admirable statement of what all American labor is fighting for.
operating

It is called "For a/New Birth of Freedom," and its by saying
"America is fighting for the freedom of manidand everywhere in the world.
Our task is not only to save our own freedom. The workers of the conquered

countries, the enslaved workers of Germany itself, the workers of the entire
world look to us and our allies to make freedom possible again on this earth!
Has there ever been a nobler mission? Has there everine been a cause

more worth fighting fort You workers of Detroit are in the
the

forefront of fight, and you will see it through until the

fight is won.

368
January 23, 1942
11:15 a.m.
HMJr:

Hello.

Operator:

Mr. Graves 18 on his way to the Twelfth Street

HMJr:

Well, as soon as he gets there, let him talk to

Operator:

Right.

HMJr:

It's urgent.

Operator:

Right.

Building.

me, will you?

January 23, 1942
11:22 a.m.
Harold
Graves:

Hello.

HMJr:

Harold.

G:

Yes, sir.

HMJr:

Look, I'm here and I don't understand your tele-

G:

Yes.

HMJr:

Now, if this hotel - the workers at this hotel

G:

Yes.

HMJr:
G:

HMJr:

gram yet to this thing in St. Louis.
are on strike

.....I don't think our people should go there.
Well.....
I mean, just passing the buck to somebody else
isn't going to satisfy anybody. Why the hell
do we have to hold a meeting where there's a
picket line?

369
-

2

-

Well, I don't think the employees are on

G:

strike. I'm not sure about that. This is

a jurisdictional fight. I talked with

Nee and Shackelford myself as soon as I saw

those telegrams. They are in St. Louis now.

HMJr:

Yes.

And they tell me this is a jurisdictional
dispute between the A. F. of L. and the
C. I. o

G:

HMJr:

Oh.

and that Mr. Shackelford, our Deputy
Administrator, who is himself a labor man,
former Commissioner of Labor for the State of

G:

Missouri, has been there working for the last
two or three days trying to help settle this
strike.

HMJr:
G:

I see.

And our relations - that is, the relations of
our people - with the C. I. O. are entirely
friendly. They have told our people, in fact,
that they will give them credentials that will
let them through their picket lines to attend

this meeting at one-thirty.
Now, I raised the question myself if it wouldn't

be best to move that meeting to some other place.
HMJr:

Yes.

G:

And Mr. Nee and Mr. Shackelford told me no, that

while that would satisfy the C. I. O., the A. F.
of L. people have said that if they do move the
meeting some other place, they won't go.

HMJr:

Oh.

G:

So since our people are very friendly with both

HMJr:

I see.

G:

.....I

factions

thought that the proper thing for us to

370
do here was simply to tell these people who are
protesting to contact our people there.
HMJr:

Then I've added this in my own handwriting.

G:

Yes.

HMJr:

The telegram reads to these people - International
Representative, Retail, Wholesale and so forth

G:

Yes.

HMJr:

It reads, "Stop. As they are on the ground,
suggest you discuss the matter with them.
And I've added, "If, after talking with them,
you are not satisfied, please telephone me

collect.

G:

HMJr:
G:

HMJr:
G:

HMJr:

Yes.

Is that all right?
Well, I don't know. I think - here's this
trouble - of course. One union is trying to
I know, but

get an advantage over the other; but
the way the telegram reads, it looks as
though that I was trying to wash my hands of

it. I said, "Now, go and talk to our people.

If you're not satisfied, come back to me again."

G:

Yes. Well, all I'm thinking about is that pretty
soon we may be in the position of taking sides

in this fight; and, of course, we wouldn't want
that.

HMJr:

Well, now wait a minute. Wait a minute. Peter's
here. (Talks aside)

Well, Peter says leave it the way it's written.
G:

Without that addition.

HMJr:

Yeah.

371

I think so, because in the first place, I have

G:

complete confidence in our own people

HMJr:

Yeah.

and I think that they're entirely friendly
be put in the position of taking sides in the
matter.

G:

with both groups, and I was afraid that we might
HMJr:

Well, I didn't know. Now that I know what it
is, I think, as usual, you've been wise.

G:

Well, thank you very much.

HMJr:

Okay.

G:

Yes, sir.

HMJr:

By the way.

G:

Yes.

HMJr:

Which state was it? Was it Pennsylvania or

Good-bye.

No. Pennsylvania is in. The four states are
this four that I named to you this morning -

G:

Louisiana, Delaware, West Virginia, and Indiana;
and in West Virginia and Indiana the states show
blank not because they didn't report, but because they didn't report the number of their
employees

HMJr:
G:

HMJr:
G:

Oh.

of the various concerns.
I see.

There are only two states where we have a
complete blank, and that's Delaware and

Louisiana.
HMJr:

I see. Okay.

G:

Yes, sir.

HMJr:

Thank you.

G:

You're welcome.

372

January 23, 1942
12:50 p.m.

CLEVELAND SPEECH ON TAXES

Present: Mr. Blough
Mr. Paul

Mr. Kuhn
Mr. Odegard

Mr. Sullivan

H.M.JR: Where do I start?
MR. KUHN: Where the changes are in pencil.

"Separate investment income." Does that do the
trick?

MR. SULLIVAN: I think it does. Randolph says
there are some implications he thinks ought to be
explained to you.
(Mr. Paul and Mr. Blough entered the conference.)
H.M.JR: Come on, fellows, we have got ten minutes

to clean this up. This is my last crack.

"Investment income between husband and wife"- is

that--

MR. PAUL: Well, we struggled with that word. We
tried "unearned income," and that seemed to be the
best we could get.
H.M.JR: Will anybody understand it?

-2 -

373

MR. PAUL: I think it is a pretty good contrast

with "earned income." We might say "unearned," but
that would be confusing, because under the present

statute you may have unearned income which is earned

if it is over fourteen thousand.

H.M.JR: Well, you wouldn't want to say "invesment income as in contrast to"?
MR. BLOUGH: Compensation.

MR. PAUL: That would be all right, if you don't
think that is too complicated.

MR. SULLIVAN: It would clarify it, I think.
MR. ODEGARD: As distinguished from.

MR. SULLIVAN: Yes, that is the way to do it.
H.M.JR: As distinguished from?
MR. ODEGARD: As distinguished from.
MR. BLOUGH: Compensation for services.

MR. PAUL: If you do that at one point, you are all

right. Then you can use it in the rest of it.

H.M.JR: Investment as distinguished from something

else. These boys can fix it up.

MR. PAUL: Distinguished from compensation for
services rendered.

H.M.JR: "Under the present law if a husband and
wife both have such, each pay the tax on a separate
income."

MR. PAUL: "Such" doesn't work now, Ferdie.
MR. KUHN: It would be both investment income--

-3-

374

MR. PAUL: Yes.

MR. KUHN: But you don't have to explain it more
than once.
MR. PAUL: Just say "investment" instead of "such"

there.

H.M.JR: "A famly in which both - investment income."

That is all right.

Then you come down to loopholes to be closed. We

are leaving out the married couple? We are leaving that
out? Who crossed that out?
MR. KUHN: Roy.

MR. BLOUGH: It doesn't fit.
MR. PAUL: You are not taxing for all married income.
MR. SULLIVAN: That is right.

H.M.JR: As long as you can explain it to me

tomorrow. Do you understand it?
MR. KUHN: Yes.

H.M.JR: Lucky man.

MR. PAUL: He understands this whole thing.
H.M.JR: Double lucky.

MR. KUHN: I think the public will understand investment
as distinguished from the other.

H.M.JR: It is only fifteen million, is it?
MR. PAUL: Fifteen?
MR. BLOUGH: Twenty-five.

-4-

375

MR. PAUL: Dropped to twenty-five million. That
raises a very important point which I think you should
understand. With the help of a picture from Roy, you
can understand it more quickly because I think this is
very important. I don't want you to make this speech
without understanding it.
H.M.JR: Go ahead.

MR. PAUL: It is best done by a picture.
MR. BLOUGH: Suppose you have a situation like

this. (Illustrating with diagram) The husband makes

compensation - his earned income is down here, five
thousand dollars. That is husband's earned income.
The husband has unearned income of say seven thousand
dollars.
H.M.JR: That is. investment.

MR. BLOUGH: That is right. And the wife has earned

income of, say, four thousand dollars. That is the
wife's earned income. Now, what we propose to do is
this--

MR. PAUL: Unless you do this, you don't get any
such figure.
MR. BLOUGH: It is to first compute the whole tax
with the husband's earned income, that is this; and the

wife's earned, that is this, and the unearned, the
investment income, on top. This tax, the tax of this investment income up here, then would be added to the tax

on this, and the tax on this down here. You would have
a tax on the husband's earned, a tax on the wife's earned-MR. PAUL: Separate tax on the husband's earned and

on the wife's earned.

MR. BLOUGH: But the investment income would be

figured at the top.
MR. PAUL: The top after the combination of their

earned--

376
5-

MR. BLOUGH: The husband's earned and the wife's

earned would be put underneath that unearned, and it
would be pushed up and put in the higher brackets.

H.M.JR: How else could you do it?
MR. PAUL: You could do it several other ways.
MR. BLOUGH: You could say there will be three
returns, one on the husband's earned, one on the wife's
earned, and a third on the unearned.
MR. PAUL: Combined.

MR. BLOUGH: Which would, in the case of this

family, lower the tax, not raise it.
H.M.JR: Let me see if I understand it. The
joint - this is the joint return?
MR. BLOUGH: This is the joint return.

H.M.JR: And at the base you first have the wife's

or the husband's earned?

MR. BLOUGH: That is right.

H.M.JR: Do you tax that separately?
MR. BLOUGH: That would be taxed separately, that

is right.

MR. PAUL: The only reason you put it there is to
get the rate on the unearned.
H.M.JR: And then on the unearned, you put down -

put that on the top?
MR. BLOUGH: That is right, and the base at a rate
which is higher than it would be-H.M.JR: Than if he was single, say?

-6 -

377

MR. BLOUGH: If he was single or had no earned

income.

H.M.JR: Doesn't that put it up pretty high?
What advantage is this over what he had at first? How
would it be the way it was written first?
MR. BLOUGH: The wife's earned instead of being

taxed up here, which would be the case in the joint
return, is taxed separately.
H.M.JR: Oh, it is taxed separately?
MR. BLOUGH: The wife's earned income is taxed
separately.
H.M.JR: How about the husband's?
MR. BLOUGH: The husbands income is also taxed

separately. The two earned incomes are taxed separately.

MR. PAUL: The unearned income is taxed in the joint
wife's earned.

return as if it included both the husband's and the

MR. SULLIVAN: And at the same rates as you had
the speech written yesterday. The investment income
would be taxed under this proposal at the same rate as
under the version of the speech you had yesterday.

H.M.JR: Well, there is no change.

MR. SULLIVAN: So that the relief is given to the

earned income.

MR. BLOUGH: Of one of the spouses.

H.M.JR: That goes back to what I said last year.
MR. SULLIVAN: That is right.

H.M.JR: That goes back to what I said last year.
MR. SULLIVAN: That is right.

-7-

378

MR. BLOUGH: In fact, that is where we got the
estimate, was in doing what you said last year.

H.M.JR: What I said last year, the President
approved, that on the earned income of either one,

that that should be exempted from the combined income.

MR. BLOUGH: Well, that isn't done.
MR. KUHN: It isn't exempted?
MR. ODEGARD: Taxed separately.

H.M.JR: No, it pays at its own rate, stands on
its own feet.
MR. BLOUGH: It stands on its own feet, but it is
used to hike the rate on the investment income.

H.M.JR: Well, if it was left to me, I would do
it this way, the way you have got it. I don't know
whether it is pleasing to the President or not, but
this would be a matter of negotiation with the Com-

mittee, wouldn't it?

MR. SULLIVAN: That is right.
MR. PAUL: I wanted to be sure you understand that.

H.M.JR: I understand it perfectly.
MR. PAUL: I wanted to be sure also that you
understand that we could do it better than this because
this is a tremendous break for the high earned income.
MR. ODEGARD: Does this mean this, Randolph, that
if the husband has an earned income of five thousand

dollars and the wife has an earned income of five thousand

dollars, that earned income will be taxed at the rate
of five thousand dollars?

H.M.JR: That is right.
MR. ODEGARD: But then they have another five
thousand dollars of unearned income.

379

-8H.M.JR: That is right.
MR. PAUL: And that is taxed --

H.M.JR: At the rate of fifteen.
MR. PAUL: Ten to fifteen.
MR. SULLIVAN: As though one person had fifteen

thousand dollars, that is right.

MR. KUHN: But that is not exactly exemption; it
is a measure of relief. That is what the Secretary called

it last year.

MR. PAUL: I think there is a much better way of

giving relief, because the reason I don't like it is

because it gives too much relief to high earned
incomes. I think what would serve the purpose for the
general public would be a limited earned income credit,

which would only apply to earned incomes below five
thousand dollars.

H.M.JR: I had it at ten last year, didn't I?
MRS. KLOTZ: Yes.

H.M.JR: I told them up to ten.
time.

MR. SULLIVAN: I think it was up to fourteen one

H.M.JR: You are right, fourteen. It was up to
fourteen. Look, it was up to fourteen. Now look,
the only thing, you have got to have a figure - it
is two sixty and in order to have a figure, you have got
to have a plan, is that right?
MR. PAUL: That is right.

H.M.JR: This plan fits this figure.

-9-

380

MR. PAUL: I wanted to be sure you understood that.

H.M.JR: That is your business. But now wait a

minute. I don't have to explain how I arrived at
two sixty?

MR. SULLIVAN: No, I think Randolph's difficulty
was that by mentioning this figure you would commit

yourself to this particular device.
MR. PAUL: That is right.

H.M.JR: Well, that is a perfectly ethical and honorable device to have, isn't it?

MR. PAUL: Yes, it is really the application of the
Glass plan in respect to tax exempt securities to indi-

vidual incomes.

H.M.JR: But it also - well, I don't want to cross
that. I don't want to say - but John, isn't this a

hundred per cent the same as last year?
MR. SULLIVAN: Yes, sir.
H.M.JR: What?

MR. SULLIVAN: Yes, sir.

H.M.JR: Is there any difference between this and

what I.stood for last year?

MR. SULLIVAN: No, except that I think after this

discussion we all have a little clearer idea of it
than we had last year.

H.M.JR: When we went up on the Hill the only
difference was we said we would only give the exemption
up to fourteen.
MR. SULLIVAN: That is right, but they were impatient. You remember the first time we announced our
position they were all ready to vote, and we never had

- 10 -

381

an opportunity to adequately explain this device to the

House Ways and Means Committee, isn't that correct,
Roy?

H.M.JR: What I am trying to get at is, if the

President says, "Well, Henry, how did you do this?"

I will say, "Mr. President, this is what I did last year,
and I cleared it with you last year."
MR. BLOUGH: This is what we worked out from what

you said last year.

MR. SULLIVAN: This is the very thing that we submitted to you. I walked over to the White House with
you, and as we were going in the door I didn't go in.
You said, "How would it be if we have some relief for
earned income," and I said, "That would very materially
weaken the opposition," and then this is what we worked

out for you as a result of that remark to me.

H.M.JR: Well, as a shotgun proposition, I am safe,

because I believed in it last year, and I believe in
it now. The only difference, it would take care of
Eugene Grace, if I had time - I would limit it to the
fourteen.

MR. KUHN: This doesn't prevent you from limiting

it, does it?
here.

H.M.JR: No. Nobody knows this except in the room

MR. BLOUGH: I think the function of this explana-

tion is this, that if later the President should insist

on something more rigid, the revenue would be lower.

H.M.JR: More rigid?
MRS. KLOTZ: The other way around.
MR. ODEGARD: More liberal.

MR. BLOUGH: I am sorry, a more generous exemption.
You would get less money --

- 11 -

382

H.M.JR: Of course, if he applies this - well, I
won't finish that.
MR. PAUL: I can show you how you could have an

earned income favoritism, I would call it, and have
less tax than you now get.
H.M.JR: Under this?

MR. BLOUGH: Not under this particular scheme, no.

H.M.JR: Are you satisfied with this, Roy?
MR. BLOUGH: I am satisfied --

H.M.JR: For a shotgun proposition?

MR. BLOUGH: I am satisfied that this is a perfectly
honorable and equitable method of doing this. This isn't

just what I would do if we were doing it, but I think

this is all right.

H.M.JR: But split seconds and the rest of the stuff,

and knowing that the President wanted something like this,

is it all right?

MR. BLOUGH: Yes, sir.
H.M.JR: Randolph?

MR. PAUL: I think it is all right. I think we
ought to go - we might be able to satisfy the President

with less, that is my point.
H.M.JR: Well, with less than this?

MR. PAUL: Less exemption, less favorable treatment

of earned income.

H.M.JR: Well, the fourteen thousand would take care

of that.

MR. PAUL: I would like it less.

383
- 12 H.M.JR:

All right. O.K.?

MR. ODEGARD: Yes, sir.

MR. SULLIVAN: Yes, sir.

384

The removal of this community-property privilege alone would not,
however, reach a still more widespread form of avoidance, namely, the
method of separating investment income between husband and wife, in

such a manner that two families having virtually the same investment

income pay vastly different taxes. Under the present law, 1f a husband and
book have much

his wife - income, each pays a tax on the separate
income. Because the income-tax rates are progressive, that is,

because the higher the income the greater is the rate of tax, a family
in which both husband and wife have investment income pays less tax in
many instances than a family having the same amount of such income all

of which is received either by the husband or the wife.
Let us take the case of a married taxpayer in the upper brackets
having a $100,000 income from securities. Under the present law he

would pay a tax of $52,748. But if he gives half of those securities
to his wife, he will pay a tax of $20,926 and his wife will pay a tax
of the same amount. This couple, at the cost of a moderate gift tax,
has thus secured a perpetual reduction of $10,896 in its income-tax

liability under present rates. The loophole could be closed and the
unfairness to the great mass of taxpayers removed by taxing the investment income of each married couple as a unit. The use of separate tax
returns for the investment incomes of husband and wife cost the Treasury

on the basis of present rates about $260,000,000 a year in addition to
the revenue that is lost because of the community property tax privilege.

CC - Mr. Norman Thompson

CONFIDENTIAL

385
January 23, 1942
4:29 p.m.

HMJr:

Hello.

Operator:

Go ahead.

HMJr:

Mac.

William H.

McReynolds: Yes, sir.
HMJr:

I'm going to talk a little bit fast, but I

think I can explain. At Cabinet I brought up
the question that we in the Treasury - Norman
Thompson can tell you all about this - have
decided not to ask the draft board for any
deferment in the future for anybody.

Mc:

HMJr:

Yeah.

Number one. Number two, on this officers' pool
which the War Department has - they're calling
in people - we would tell the men they either

got to go with the Army or, if they want to
stay with the Treasury, that's their own decision.

Mc:

Yeah.

HMJr:

Now, I brought up the question that unquestionably
other departments were doing things, and I asked

the Solicitor General first. I said, "Now, over

in the Department of Justice and FBI they're asking
for deferments.
Mc:

I know it.

HMJr:

And here in Secret Service, in two cases, people
attached to the President were not.

Mc:

Yeah.

HMJr:
Mc:

HMJr:

And I said, "The thing should be made uniform."
I know it.

Well, the President - I suggested that you do it,
and the President said - he said to the Cabinet,

386
2

"I want McReynolds to do it, and work with a
committee of Army, Navy, and Treasury, and
handle all questions of deferment and work out
a uniform program."

Mc:

Well, it needs uniformity.

HMJr:

Uniformity.

Mc:

And, of course, there hasn't been any; because
they've had people resigning from one place and
go and get hired at another so they could get
deferred.

HMJr:

Exactly. Now, I've got two or three lawyers

who, I believe, because I won't give them deferment are going to get commissions with the Army
and Navy.

Mc:

Yes.

HMJr:

And it's all wrong.

Mc:

Yes.

HMJr:

But my position is, I'm not giving anybody any

Mc:

HMJr:

more deferments.

I get you.
Now, the President asked me to tell this to you.
He said, "You loaned me McReynolds, but you're

paying him, aren't you?" I said, "Mr. President,
this is one of the few instances where you borrowed
somebody that you're paying for it."

Mc:

(Laughs)

HMJr:

He loved it.

Mo:

(Laughs)

HMJr:

He loved it.

Mc:

Yes.

HMJr:

So the ball is yours. And he said Army, Navy,

and Treasury

387

-3Mc:

Okay. Army, Navy, and Treasury.

HMJr:

That's to
right.
And then
wants
be talked
to. each department, naturally,

Mo:

Sure.

HMJr:

So will you pick it up?

Mc:

I will.

HMJr:

And for us - I'11 let Norman act for us.
Right, sir.
All right?

Mc:

Righto.

HMJr:

And if you want to talk to me about it, I've got

HMJr:
Mc:

very, very strong ideas; and when I get in Monday,

I'd like to talk to you.

Mc:

Yeah. I'll want to talk to you before we get

HMJr:

Because I'm on my way to Cleveland now, but I've

Mc:

Okay.

HMJr:

And the things that are going on that the President
doesn't know anything about, I think, are terrible.

very far.

got very definite ideas on it.

Mc:

Well, of course, there's no uniformity at all.

HMJr:

Right. Okay.

Mo:

Okay. And that isn't fair.

HMJr:

Thank you, Mac.

Mc:

Righto.

HMJr:

Good-bye.

Some people are all-out for deferment, and some
people no deferment at all.

388
January 23, 1942.
MEMORANDUM FOR THE SECRETARY'S DIARY:

After the Secretary returned from the Cabinet
today around 4:30 p.m., he told Mr. Foley of a conversa-

tion he had with Grace Tully to the effect that Leo

Crowley had requested an appointment with the President
to discuss his resignation from the Standard Gas and

Electric and appointment as Alien Property Custodian at
a salary of $10,000. The Secretary said he was in a
hurry and didn't question Grace further, and was troubled
to know whether the event could have taken place prior to
or after the talk Leo Crowley had with him on Wednesday
when Crowley said he was going to withdraw and tell the

President to give all of the power to the Secretary of
the Treasury.

After the Secretary left for the airport to

take a plane to Cleveland, Duffield called Mr. Foley and
told him that one of his men had been told by Leo Crowley
that Crowley was withdrawing from the Alien Property

Custodian fight and was leaving the field entirely to
the Treasury. Duffield asked Foley if there was any
truth in this. Foley said that Duffield should check the
story directly with Crowley and asked that Duffield tell
Foley what Crowley said. Duffield called back and said
he had talked to Crowley and that Crowley said there was

no truth in the story and he would appreciate Duffield not
writing it as Crowley is seeing the President at luncheon

tomorrow and any announcement should wait until after he had

had a talk with the President. Duffield asked Foley to
protect him and Foley told him that he would relay the
story only to Secretary Morgenthau.

8.117

389

MEMORANDUM

January 23, 1942.

TO:

The Secretary

FROM:

Mr. Sullivan

TVS

George Buffington phoned me at home last night to
advise me that he is returning to Washington Saturday, January

24th with a finished print of the Disney tax picture. He
advised me that 250 of these prints will be finished by
Technicolor this afternoon and distribution to the theatres
will start at once. The other 750 prints will be distributed
by January 31st.

He also stated that he was arranging for some recorded
spot announcements by the voice of Donald Duck.

On July 6, 1941, upon arrival at Bermuda of the S/S
EXCAMBION, there were seized from Henri L. J. Robert, an
employee of Coty, Inc., the cosmetic company of New York,
certain essential oils valued by the British authorities
at $150,000, which were concealed in the baggage of Robert.
The baggage was marked "J. Homer Butler." Butler was traveling on a special passport, by reason of which his baggage was not subject to examination.
On August 7, 1941, customs agents at New York were

directed to investigate the matter, and on August 28, 1941,
their report W8.8 submitted, which revealed the following:
Robert stated that he introduced himself to Butler on
shipboard and explained that he was bringing to America
some essential oils which were needed in this country;
that he suggested to Butler that the baggage containing
the oils be placed in his (Butler's) name to obtain the
benefit of Butler's diplomatic immunity: that Butler did
not like the plan, but when he was told that the matter did

not involve any exchange of money between America and France

nor any violation of American laws Butler said "All right,
go ahead.

When Butler was questioned as to whether he had any

idea of defeating the British blockade when he permitted
labels bearing his name to be placed on Robert's baggage,
Butler replied:
"In substance, yes. I had in mind helping
him get the merchandise to the American market.
I knew that the British had set up a blockade 80
that no money could go into France, thus helping
the Germans indirectly. I WAS convinced that
there was no harm done in this particular case."

In defense of his attitude in the matter, Butler calls
attention to the reign of terror and force in France, which,
he said, had no moral basis; that one was constantly asked
for help to get people or their possessions to safety; that
anything that could be done to help people in trouble was
done without hesitation. He stated that for six months
prior to his arrival in Lisbon, where he boarded the S/S
EXCAMBION, there had been "no communication with the out-

side," and that he knew nothing about the collaboration of
the United States with the British on shipping matters, of except the blocked accounts situation to keep funds out
reach of the Germans.

-2-

391

On September 26, 1941, charges were preferred against
Butler.

On September 30, 1941, Butler replied without estab-

lishing any facts different from those set forth in the

foregoing.

Upon consideration of the full record, the Commissioner, on October 2, 1941, recommended that Butler be discharged with prejudice-

"For using his official capacity and credentials in an effort to assist one Henri Robert
to evade the requirements of a friendly nation
in that while traveling on a special passport he

permitted Robert to use baggage labels indicating
that Robert's baggage containing perfume essences
valued at $150,000 was his property, which deception was discovered by the British at Bermuda and
the perfume essences confiscated, all of which reflected discreditably on him as a customs officer
and tended to bring the customs service into dis. repute.' #

Butler's discharge was approved by the Secretary of

the Treasury on October 8, 1941, to be effective at the
close of business on September 27, 1941, the date on which

Butler was suspended from duty and pay.

No discrepancies appear between the statements of

Attorney Digges and the facts. The facts in our record are
clear that Butler made no movement to disclose to the British the attempted evasion of their regulations until he was
sent for by the British customs authorities and questioned.

January 22, 1942.

392
January 22, 1942
TO MR. JOHNSON
FROM MR. GORMAN:

In response to your inquiry as to the individuals, if any, in

the Customs Service, who told J. Homer Butler that the Customs had

been ready to clear him of the charges which led to his dismissal
from the service but that the Secretary had been insistent upon
his removal, - I have to report as follows:

So far as I am informed the only persons in the Customs Service
who talked with Butler on the subject matter were agents of the Customs Agency Service at New York, principally Supervising Agent Lewis,
Agents Collins and Roberts who assisted in the investigation, and
London former Treasury Attache Kennedy. Having called Mr. Lewis
this morning on the matter I an attaching hereto a statement telephoned by him in regard thereto. Personally, I have never talked
with Mr. Butler nor corresponded with him with relation to his dis-

missal. I did, however, receive a call from an attorney, a Mr.

Digges, who informed me that he had interested himself in Mr. Butler's behalf and was endeavoring, according to my recollection, to
see if Butler 's case could be reopened in an effort to having his
record cleared at the Civil Service Commission in order that he
would be eligible for employment in some other Federal Agency.
Mr. Digges seemed to be quite familiar with Butler's case
and the admissions made by Butler which plainly indicated his guilt

of the charges preferred against him. I told Mr. Digges that so

far as my own unit was concerned the case was a closed one) that
Butler, in doing what he did, had destroyed his usefulness as an
officer of the Customs Agency Service, and that if his case were
reopened it would have to come from higher authority than I possessed.
Mr. Digges did ask no for an honest expression of my opinion as to
Butler's personal honest/yand I told him that while Mr. Butler's actions had brought my own service into disrepute and had brought barrassment to both the State Department and the Treasury Department,

during my official connection with Butler I had never learned of
anything which reflected against his honesty and that I did not think
that in endeavoring to assist the Frenchman in getting merchandise
through the English blockade be was motivated by personal gain.

recall that after Mr. Digges left my office I conferred with
you and I told you exactly what had occurred, and while a little hasy

393

now, the foregoing covers the conversation between Mr. Digges

and syself. The only other thing that I recall is that Mr.

III

Digges stated that income as the case against Butler originated with the State Department he would see compone over there

for the purpose of getting the attitude of the State Department
in the matter. At no time in wy conversation with Mr. Digges

was it ever stated, or even implied, that "Customs was ready to
clear Butler of the charges which led to his dismissal from the
service but that the Secretary was insistent upon Batler's renoval.

Inclosure
G.O

(COPY)

394
January 22, 1942.

TO:

ASSISTANT SECRETARY GASTON

FROM: W. R. JOHNSON.

So far as I can ascertain, no person in the Customs
Service has told J. Homer Butler that Customs was ready to

clear him of the charges which led to his dismissal but the
Secretary was insistent upon his removal.

Anticipating efforts by Butler to obtain reconsideration
of his case, I advised my colleagues at the time of the dismissal that I had recommended dismissal with prejudice, that
this recommendation had been approved by the Secretary, and

that any and all inquirers should be advised that it would
probably be useless to appeal the case beyond me because the

Secretary usually supported the Commissioner in matters of

this kind.
Butler has had no conversation with any customs officer

in Washington. His attorney, Mr. Digges, did call upon Deputy
Commissioner Gorman and was advised in accordance with my in-

structions. "In response to a direct request from Digges for
Gorman's opinion regarding Butler's personal honesty, Mr.
Gorman told Digges that "while Mr. Butler's actions had brought
my own service into disrepute and had brought embarrassment

to both the State Department and the Treasury Department,

during my official connection with Butler I had never learned
of anything which reflected against his honesty." Gorman

395
-2-

further told Digges that so far as Gorman's office was concerned

the case was closed, that Butler, in doing what he did, had
destroyed his usefulness as an officer of the Customs Agency

Service, and that if his case were reopened it would have to
be by the Commissioner or other higher authority.
Butler contacted Supervising Customs Agent Lewis at New

York, stating that he had been advised by counsel to seek to
have his case reopened through Lewis. Lewis advised Butler

that he could not and would not reopen the case, and that the
proper place for such action was in Washington. Lewis did

state that the matter was of such importance that it had probably been taken up with the Secretary's office. All conversations between Lewis and Butler were in the presence of Agent

Collins, who investigated the case. Collins stated that at no
time did Lewis inform Butler that Customs had cleared him.
In my opinion Mr. Butler can be the sole and only source
of any statement such as that mentioned in the first paragraph
above.

(Signed) W. R. Johnson

LETS HAVE VERY BRIEF SYNOPSIS THREE STATEMENTS ABOVE REFERRED TO
GRAY SPKC CA

396

MR. S. J. KENNEDY,S STATEMENT.
I HAVE A DISTINCT RECOLLECTION OF HEARING ON MORE THAN ONE OCASSION
FOR SOME TIME AFTER BUTLER,S DISMISSAL THAT THE CASE HAD COME TO THE
PERSONAL ATTENTION OF THE SECRETARY, AND THAT THE SECRETARY, HIMSELF,
HAD ORDERED BUTLER, S DISMISSAL.
I HAVE NO RECOLLECTION NOW AS TO WHO TOLD ME THESE THINGS AS I
DID NOT ATTACH ANY IMPORTANCE TO THEM.
I KNOW THAT THESE STATEMENTS WERE NOT MADE TO ME BY ANY ONE FROM THE
THEY WERE JUST
BUREAU OF CUSTSO XX CUSTOMS, OR BY MR. LEWIS.
THE COSSIP THAT WOULD NATURALY FOLLOW ANY UNUSUAL OCCURENCE IN THE
SERVICE.

MR. COLLINS, STATEMENT

A SHORT TIME AFTER BUTLER, S DISMISSAL , HE CAME TO THIS OFFICD
ON AN OFFICIAL MATTER. DURING OUR CONVERSATION HE STATED THAT HE
OBTAINED COUNSEL AND HAD BEEN ADVISED THAT THE MATTER SHOULD BE

REOPENED THROUGH MR. LEWIS. AT THAT TIME MR. LEWIS WAS OUT OF TOWN
AND WHEN HE RETURNED A FEW MINUTES LATER SYY A FEW DAYS LATER,
HE INFORMED MR. BUTLER IN MY PRESENCE THAT HE COULD NOT AND WOULD NOT

REOPEN TBE XX THE CASE. THAT THE PROPER PLACE FOR SUCH ACTION BY
MR. BUTLER WAS IN WASHINGTON, AS HE, MR. LEVIS LEFT, THAT THE
MATTER HAD BEEN OF SUFFICIENT IMPORTANCE THAT IT HAD BEEN TAKEN UP
WITH THE SECRETARY,S OFFICE.
THERE WAS MUCH GENERAL CONVERSATION RECARDING MR. BUTERL,S DISMISSAL

BUT I AVOIDED AS MUCH AS POSSIBE, DUE TO THE FACT THAT I HAD
CONDUCTED THE INVESTIGATION.

ALL THE CONVERSATIONS HAD BY MR. LEWIS WITH MR. BUTLER WERE IN MY
PRESENCE, AND AT NO TIME WAS MR. BUTLER EVER INFORMED THAT THE
BUREAU OF CUSTOMS HAD CLEARED HIM BUT THAT IT WAS UP TO THE SECRETARY.
MR. LEWIS,S STATEMENT.
ALL OF THE CONVERSATION HAD BY ME WITH MR. BUTER YY BUTLER WAS IN
MR. COLLINS,S PRESENCE AND THE STATEMENTS MADE BY MR. COLLINS ARE
TRUE.

LEWIS

END OR CA

MR CORMAN SPKG I THINK THAT THIS COVERS THE MATTER FOR THE PRESENT
SHOULD WE WANT ANYTHING FURTHER IN THE PREMISES I SHALL CALL UPOM "
BNE TJC LRS
THANK YOU
END

EJL ECMO

397
C

0

P

Y

NAVY DEPARTMENT

Serial No. 18313
A4-5(2) (411127)

Washington

23 January 1942

Sir:

In a letter dated November 27, 1941, the Secretary
of the Treasury requested that appropriate instructions be

issued to naval aviation activities in order to insure com-

pliance with customs regulations. Enclosure was prepared

in response to that letter and it is believed will cover

the requirements for customs inspection of naval aviation
personnel.

If there is available in your office any compilation of regulations pertaining to naval aircraft it

is requested that the Navy Department be furnished a copy
so that this information may be disseminated to aviation

activities.

Respectfully,

(signed) Frank Knox

The Honorable,

The Secretary of the Treasury.

Encl.

398
C

NAVY DEPARTMENT

0

WASHINGTON

P

Op13C-jc

Serial No. 15413

Y

A4-5(2) (411127)

January 20, 1942

The Secretary of the Navy.

From:

All Naval Air Stations.

To:

Subject: Customs Examinations at Naval Air Stations.
The following standard procedure is hereby prescribed regarding customs examinations of naval aircraft
entering the United States:
1.

(a) - Commanding Officers of Naval Air Stations

within the continental limits of the United

States will make such local arrangements with
Treasury Department representatives as will
ensure availability of customs inspectors on
short notice.
(b) - Baggage and merchandise transported by naval

aircraft which have been in foreign ports, or
duty free ports under United States jurisdiction,
will be inspected and cleared at the first naval
air station visited by such aircraft upon reentry
to this country.
(c) - Personnel will not be detained for customs

examination in cases where such examination would

delay military operations.

(signed) Frank Knox

Distribution:

Lists v(d), IX

Mr.

Barnett
Mr.

Rosen

Mr. Marphy
Mr. Haas

399

TMENT
ICATION

DATE January 23, 1942
TO

Secretary Morgenthau

FROM

Mr. Haas

Subject:

Recent Developments in the Government Security Market;

Yields on Representative British Government Securities
Since the Outbreak of War in 1939
SUMMARY

(1) Short-term Government securities have more than re-

covered their decline suffered immediately after the
attack on Pearl Harbor, while long-term securities

have recovered only a small portion of it. Partially
tax-exempt securities have been weaker than either
taxable or wholly tax-exempt securities.

(2) Short-term Treasury securities rose in yield much more
rapidly from the middle of September to the end of
December 1941 than did long-term securities (Chart II).
Since then yields on both short- and long-term securities have declined slightly.
(3) New public bond offerings in the New York market this
week have already totalled about $150 millions, compared

to only $86 millions offered during the previous six

weeks.

(4) Loans of weekly reporting member banks have leveled off
recently thereby reversing the long previous upward
movement (Chart III). A future decline in loans would
be an indication of accumulating idle cash balances of
business enterprises. Such idle cash might become of
substantial importance in financing the war.

(5) The British policy of low interest rates for financing
the war has been successful as evidenced by declining
yields on open market securities and lengthening
maturities of successive 2-1/2 percent tap issues
(Chart IV).

400
Secretary Morgenthau - 2

I. United States Government Security Market
Since the Outbreak of War

In the first three trading days following the Japanese
attack on Pearl Harbor prices of Government securities
declined substantially. During the next three weeks, to
the end of December, prices fluctuated irregularly while
improving slightly in the short-term market and weakening
in the longer maturities. Since the beginning of the year
prices of Government securities in all maturity classes

have improved.

Price changes of taxable Treasury issues by maturity
noted that the small declines among taxable notes have been
more than recovered, but the larger declines among taxable
bonds have been regained only in small part.

classes are presented in the following table. It will be

Average Price Change

Dec. 6- : Dec. 10-:: Entire
: Dec. 10 : Jan. 22 :: Period
(Decimals are thirty-seconds)
Taxable Treasury Notes

1 - 3 years
3 - 5 years

- .07
- .13

+.12
+.20

+ .05
+ .07

-1.26
-1.14

+.13
+.17

- .29

Taxable Treasury Bonds

5 - 15 years to call

15 years and over to call

-1.13

Partially tax-exempt Treasury issues have been much

weaker than taxable or wholly tax-exempt issues. This is
probably due to rumors that an increase in the surtax rate
will be substituted for a portion of the corporation normal
tax rate, thus reducing the tax-exemption value of partially
tax-exempt issues. This rumor also has the effect of
increasing the scarcity value of wholly tax-exempt Treasury
issues. The movements of classes of issues by tax status
are shown in the following table:

401
Secretary Morgenthau - 3

Average Price Change

Dec. 6- : Dec. 10-:: Entire
: Dec. 10 : Jan. 22 :: Period
(Decimals are thirty-seconds)
Taxable Treasury Issues

Partially Tax-exempt
Treasury Issues

Wholly Tax-exempt

Treasury Issues

.31

+.17

-1.04

.09

o

+.16

14

-1.04

+ .07

Rights to the new issue of 2 percent bonds, due 1949-51,

opened on January 12 at a bid price of 100-21/32. Except for
a slight drop to 100-17/32 on the first trading day the prices
of rights and the new bonds have advanced fairly steadily,
closing last night at 101-1/32 bid (Chart I).
II. Recent Movements in Short- and Long-term
Interest Rates

Chart II shows the yields of taxable Treasury securities
by three maturity classes from the beginning of 1941 to the

present on a weekly basis, and from the beginning of December

1941 to last night's close on a daily basis.

The most interesting movements have been those of the

long-term rates compared with the 3-5 year note rates. The
low yield on the 3-5 year notes was 0.58 percent on
September 13. Yields on these notes moved up to a high of
1.04 percent by December 27, a rise of 46 basis points in
3-1/2 months. During the same time long-term yields rose
from 2.15 percent to 2.33 percent, a rise of only 18 basis
points.

From December 27 to last night's close, both long-term
bonds and 3-5 year notes have improved slightly (from the
Treasury's standpoint) by declining somewhat in yield.

402
Secretary Morgenthau - 4

Treasury bill rates show small absolute changes but
exhibit wide percent fluctuations. The recent sharp decline
in the bill rate 18 undoubtedly attributable to the
special demand of Chicago institutions for a United States
Government issue maturing shortly after Aprill,which will
serve as a means of avoiding the Illinois personal property
tax.

III. New Security Flotations
In the six weeks between December 6, 1941 and January 17,
1942, new public bond offerings in the New York market

totalled only $86 millions. During the current week, however,
there have been three substantial offerings - $80 millions
Alabama Power Company, 30-year bonds, offered to yield 3.41 peroent; $50 millions City of New York 1-30 year serial bonds,
offered to yield 0.60 to 2.65 percent; and $17 millions New
York City Housing Authority 1-30 year serial bonds, offered
to yield 0.60 to 2.25 percent. The former two issues have
been well received, while the latter is moving slowly.
IV. Weekly Reporting Member Bank Loans as an

Indicator of Idle Cash Balances
of Business Enterprises

It is currently being urged that funds saved by business

enterprises because of deferred maintenance, reduced inven-

tories, inability to reinvest depreciation and depletion
reserves, and inability to make plant extensions will provide
a major source of funds for financing the war effort. The
following quotation from the President's Budget Message
illustrates this approach to financing the war.
"Under a full war program

most of the

increase in expenditures will replace private capital
outlays rather than add to them. Allocations and
priorities, necessitated by shortages of material,
are now in operation; they ourtail private outlays
for consumers' durable goods, private and public
construction, expansion and even replacements in
nondefense plant and equipment. These drastic curtailments of nondefense expenditures add, therefore,

to the private funds available for noninflationary
financing of the Government deficit."

403
Secretary Morgenthau - 5

One of the first uses which might be expected to be
made of such idle cash balances of business enterprises would

be the liquidation of bank loans. As shown on Chart III no
decline in the loans of weekly reporting member banks has

yet occurred. The rise in loans has leveled off, however,
and there is some likelihood that loans may decline in the
future.

V. Yields of British Government Securities
British treasury financial policy has been the governing
influence upon the course of high-grade security prices in
Great Britain since the beginning of the war. Just prior to
the declaration of war the Bank of England raised its rate by
2 percent. The war was thus commenced with a tight money
policy. This was soon reversed, however, and an easy money

policy has been pursued consistently ever since. In
February 1941, an Act of Parliament set 3 percent as the
maximum legal rate of interest on new treasury borrowing.
Recent medium-term borrowing by means of tap securities of
successively longer maturities has been carried on at 2-1/2 percent, and the Chancellor of the Exchequer has stated that the
government does not intend to borrow on worse terms as the war
proceeds.

As might be expected under the circumstances, yields of
British government securities have shown a downward trend
since the beginning of the war. This may be seen by reference

to Chart IV. The top curve of this Chart shows the yields of
2-1/2 percent Consols since July 1939, and the bottom curve
shows the yields of 3 months' treasury bills.
The three other curves on the Chart - each of which is
a straight line - show the yields available to the purchasers
of three types of tap securities.
The highest of these curves, that at 3 percent, represents the 3 percent savings bonds of 1955-65. These have
been available on tap at par in unlimited amounts since
January 2, 1941.

The second of these curves - that at 2-1/2 percent -

represents the 2-1/2 percent National War Bonds of which
there have been three successive series (1945-47, 1946-48, and

1949-51). These securities have been available on tap at par

404
Secretary Morgenthau - 6

in unlimited amounts since June 24, , 1940, except for the
interval from August 14 to October 9, 1941, during which
period the tap was closed.

The remaining straight line, that at 1-1/8 percent,
ble on tap since July 1940. It should be noted that treasury
deposit receipts, unlike the other tap securities, are not
available in unlimited amounts but are allotted weekly to
represents treasury deposit receipts, which have been availathe banks.

Attachments.

HOURLY BID PRICES OF NEW ISSUE AND RIGHTS
20th

19th

17th
12 10

4 10

2

10

12
12

24th

23rd

22nd

21st

o
10

2

4 10

10

12

4 10

12

12

4 10

16th

15th

14th

13th

12th

12

12

12

DOLLARS*

DOLLARS

101.12

101.12

101.08

101.08

101.04

101.04

2% 1949-51
101.00

101.00

100.28

100.28

100.24

100.24
..

"Rights

100.20

100.20

100.16

100.16

100.12

100.12

1111
2

12

16th

4 10

12 10

17th

12

2

15th

4 10

2

12

19th

4 10

JANUARY 1942

12

2

14th

4 10

20th

2

2

13th

12

10

12

21th

2

.
12th

4 10

4 10

12

22nd

2

12

12

4 10

a

10

4 10

23rd

2

100.08

4 10

100.08

12

24th

"Decimals are thirty-seconds
Office of the Secretary of the Treasury
Division of Semarah and Statistics

F-223

406

Chart II

YIELDS OF TAXABLE TREASURY SECURITIES BY MATURITY CLASSES
1941

1941

1942

JAN

"

,

.

ITTPERCENT

:

1942

DEC

Weekly

m . " PERCENT
FEB

MAR

Daily

2.6

2.6
2.6

Taxable Long. Term Issue

2.4

Taxable Long-Term issue

124% 1956-301

2.4

2.4

1868 1956-387
2.2

2.2
2.2

2.0

2.0

2.0

1.8

1.8
1.8

1.6

1.6
1.6

1.4

1.4
1.4

1.2

1.2
1.2

morn

1.0

1.0

1

3- 5 Year Taxable Notes

1.0

3 1-5 Year Taxable Notes
8

.8

a

6

6
6

4

Treasury Bills (weekly)
Treasury Bills

2

0
o

3

.

Transary

87

12

10

14
31

JAN

,

"Bread serve - change the

to

#1

FEB.

1942

"

,

13

DEC

1941

by

1942

MAR

"

o

1941

of

407
Chart III

LOANS - WEEKLY REPORTING MEMBER BANKS
WEEKLY

MONTHLY
1941

J

1939

1937

DOLLARS

DOLLARS
Billions

F

1929

1935

1933

1931

1941

1940

MA M

STATEST

JASONDJI1942 DOLLARS
Billions

Billions

12

12

18

18

11

11

16
16

10

10

14

TOTAL

14

TOTAL
9
9

12

12

8
8

10
10

7

7
8

8

Commercial

6

Commercial

New Series

6

Old Series

6

Commercial

New Service

6

5

All Other

5

New Series

4
4

4

All Other

4

All Other

New Series

ONE Serves

2
2

3

3

M

J

M

F

J

IIIIIII

a

8

destruction
0

0

1929

1931

1933

1935

1939

1937

1941
12

12
7

Cities other than
New York and Chicago

10
10

6

Cities other than

8

New York and Chicago

5

8

6
4

4

6

New York City
3

4
3
4

Chicago
2
0

0

1929

1931

the Treasy

1933

1935

1937

1939

1941

0mill
J F M A M J J A SONDJFMAMJJASONDJFM
1942
1940

0

2

Chicago

I

New York City

1941

00-C

Chara

YIELDS ON REPRESENTATIVE BRITISH GOVERNMENT SECURITIES
1942
N

0

1940

D

939

S

PERCENT

PERCENT

4.5

4.5

4.0

4.0

3.5

3.5

21% Consols
3.0

3.0

3% Savings Bonds 1955-65
(Top Issue)
2.5

2.5

21/2% National War Bonds
(Tap Issues)

2.0

2.0

Rate on

1.5

1.5

Treasury Deposit Receipts
1.0

1.0

3 Month Treasury Bills
.5

.5

o

0
S

A

1939

J

Office of the Secretary of the Treasury
Response - Statistics

1940

1941

1942

FO-154

409
TREASURY DEPARTMENT
WASHINGTON

January 23, 1942.

MEMORANDUM FOR THE SECRETARY:

This is in accordance with your request.

GRAVES

410

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

Mr. Graves

FROM

Mr. Callahan

January 22, 1942

in
In accordance with the Secretary's request

Mr. Danny Kaye has been contacted and has agreed to

make a recording. We hope to have this recording made

within the next 72 hours, and it will go as soon as
possible thereafter to radio stations. He will sing
" I Paid My Income Tax Today".

It will take a little time to arrange for
Danny Kaye to sing this song in his show but I will give

you a definite report on that in a day or so.
Mr. Kaye has expressed the desire to tour New

York night clubs after his show closes and sing "I Paid
My Income Tax Today" without charge. Arrangements are

being made for this at the present time.

Unfilled Orders for Savings Bonds at the

Federal Reserve Banks and the Post Office Department
January 12 to date
( In thousands of pieces)

: Unfilled

Bonds

received

manufactured

today

today
:

:
:

:

: orders at
:opening of
: business

New orders

Unfilled
orders at
close of
business

Stock of
bonds

on hand*

IBM

deliveries
this day

Jan.
12

541

859

595

805

236

625

13

805

423

630

598

236

650

14

598

622

670

550

236

685

15

550

660

750

455

231

1,000

16

455

773

775

426

204

750

17

426

672

800

298

204

1,000

18

298

none-closed

298

204

800

19

298

204

800

202

704

825

20

202

204

800

86

1,184

1,000

21

86

411

800

59

1,546

875

22

59

697

800

86

1,676

1,000

none-no mail

Office of the Secretary of the Treasury,
Division of Research and Statistics.
Bonds in Washington vaults only.

January 23, 1942

412
CONFIDENTIAL
UNITED STATES SAVINGS BONDS

Comparative Statement of Sales During
First Nineteen Business Days of January 1942 and December and November 1941
(November 1-25, December 1-22, January 1-22)

On Basis of Issue Price

(Amounts in thousands of dollars)

January
:

:

over
December

December
over
November

over
December

:

:

:

Total

:

Series G - Banks

1941

:

Series F - Banks

1941

January

:

:

Series E - Total

1942

:

Series E - Banks

November

:

Series E - Post Offices

January

December

:

:

:

Item

Percentage of Increase

Amount of Increase

:

:

Sales

December

over
November
104.5%

$ 33,315

59,182

$ 52,665
219,531

70,574

169.2

119.2

194,955
18,788
100,367

91,066
15,237
86,395

272,198
33,364
107,300

103,889
3,551
13,972

139.6
177.6
106.9

114.1
23.3
16.2

$314,110

$192,699

$412,861

$121,411

$117,865
349,287

65,200
129,756

$ 31,885

467,153
52,152
207,667
$726,971

Office of the Secretary of the Treasury, Division of Research and Statistics.

80.8%

131.4%

63.0%

January 23, 1942.

Source: All figures are deposits with the Treasurer of the United States on account of proceeds
of sales of United States savings bonds.
Note: Figures have been rounded to nearest thousand and will not necessarily add to totals.

413
UNITED STATES SAVINGS BONDS

Daily Sales - January, 1942
On Basis of Issue Price

(In thousands of dollars)
Post Office
Date

January 1942
1

2

3

5

6

7

8

9

10

12
13

14
15

16
17
19

20
21

22

Total

All Bond Sales

Bank Bond Sales

Bond Sales
Series E

Series 3

Series F

Series G

Total

Series 3

Series F

Series G

Total

$ 3,982

$ 10,229

$ 1,964

$ 7,605

$ 19,798

$ 14,211

$ 1,964

$ 7.605

$ 23.780

15,538
14,015

2,056
1,278

7.779

5,453

25,373
20,747

4,802
4,457

10,736
9,557

2,056
1,278

7.779
5,453

20,571
16,289

9,684
6,711
6,748
7,509
5.746
4,398

26,724
7,659
21,267
21,297
12,359
16,031

3,240
1,341
3,692
3,821
1,798
1,858

13,704
6,778
18,832
12,871
4,765
6,355

43,668
15.778
43.790
37,989
18,923
24,244

36,408
14,369
28,015
28,806
18,105
20,429

3,240
1,341
3,692
3,821
1,798
1,858

13,704
6,778
18,832
12,871
4,765
6,355

53,352
22,489
50,539
45,498
24,669
28,641

10,187
7,902
4,706
6,444
5,721
4,830

37,483
15,059
19.939
16,597
26,239
6,933

3,830
2,507
3,701
2,243
4,319

55,666
29,510
37,933
32,123
44,637
10,700

47,670
22,961
24,645
23,041
31,960
11,763

3,830
2,507
3,701
2,243
4,319

759

14,353
11,944
14,293
13,283
14,078
3,008

759

14,353
11,944
14,293
13,283
14,078
3,008

65,853
37,412
42,639
38,567
50.358
15,530

8,835
5,155
4,886
5,161

39,000
10,549
19,375
22,257

3.946
2,285
3.538
3.973

16,599
10,551
15,566
9,850

59,545
23,385
38,479
36,080

47,835
15,703
24,261
27,418

3.946
2,285
3.538
3.973

16,599
10,551
15,566
9,850

68,380
28,539
43,365
41,241

$117,865

$349,287

$ 52,152

$207,667

$609,106

$467,153

$ 52,152

$207,667

$726,971

Office of the Secretary of the Treasury, Division of Research and Statistics.
Source: All figures are deposits with the Treasurer of the United States on account of proceeds of
sales of United States savings bends.
Note: Figures have been rounded to nearest thousand and will not necessarily add to totals.

January 23, 1942.

414

January 23, 1942

At the request of the President, I gave Don Nelson

a copy of Swope's memo to me on the number of cars of
Lend-Lease - goods which are piling up at ports. Nelson
was to see if we should slow up our purchases.

HHHHH

415
January 23, 1942
Secretary Morgenthau
Mr. Swope

For the Procurement Division of the Treasury Department
for the Lend-Lease program, steel at all ports amounts to
252,523 tons, and in addition, being loaded at present at all
ports are 41,731 tons, making a grand total of 294,254 tons.
UNITED KINGDOM

For the United Kingdom, as of January 20, 1942, there
were 6,254 cars of Lend-Lease material within the area of

the Port of New York, purchased by the Army, Navy and Procure-

ment Division of the Treasury Department. of that total
3,445 cars of steel and 755 cars of miscellaneous material,
total 4,200 cars, were purchased through the Procurement
Division of the Treasury Department.
Steel purchased by the Procurement Division for the
Lend-Lease program amounts to 111,866 tons (3,445 cars)
and in addition 6,500 tons are being loaded.
RUSSIA

For Russia, as of January 21, 1942, there were 1,790
cars of Lend-Lease material within the area of the Port of

Boston. Approximately 450 cars were purchased by the
Procurement Division of Treasury.

Steel purchased through the Procurement Division amounts

to 16,780 tons on hand, and in addition 6,800 tons are being

loaded.

CHINA

For China, as of January 22, 1942, there were 1,586 cars
of Lend-Lease material within the area of Norfolk and Newport
News. 342 cars of this were purchased through the Procurement
Division of the Treasury Department.
of this there are 18,958 tons of steel on hand, and
in addition 4,672 tons are being loaded.

416
GENERAL COUNSEL

TREASURY DEPARTMENT
WASHINGTON
HOMELAND

SECURITY

January 23, 1942
TO:

Secretary Morgenthau

FROM: E. H. Foley, Jr.

Treasury representatives, assisted by technical advisers
from the Office of Scientific Research and Development, have
been making a thorough investigation of Schering Corporation.
Prior to 1937 Schering Corporation was E directly owned subsidiary

of Schering A.G., one of the largest industrial enterprises in
Germany, and is today controlled by the German concern.

Schering Corporation is producing (in most instances is the
sole source) pharmaceutical products which are indispensable in

the treatment of our soldiers and the general public. The most
important of these products is one for the treatment of shock,
especially shock resulting from severe burns and wounds. The

use of this preparation is reported to have saved the lives of
thousands of English soldiers after Dunkirk. The laboratory
staff of Schering Corporation is also working on the development
of products to increase the endurance of avistors. These products
and others under development by the Corporation are in many ways

as vital to the defense program as airplanes and tanks.
The German connections of this corporation and the affiliations
of certain of its German personnel have made it impossible to use

417

-fully the facilities of the corporation in the defense program.
Dominating patents held by the corporation, so long as they are

in the control of personnel of dubious loyalty, may stand in the
way of essential developments in the medical field.
Until recently, when the Treasury Department took steps to

stop the practice, Schering Corporation and other subsidiaries of
Schering A.G. in South America, were used as tools to obtain dollar

exchange to facilitate the operations of the Nazi regime. The
purported sale of Schering Corporation in 1937 to Swiss fronts for
the Nazis was arranged in such a manner as to assure the continuance,

until stopped by the Treasury Department, of the flow of dollar exchange

to the Nazis. In addition, until stopped by the cooperative action
of the Treasury Department and other government agencies, Schering

Corporation was engaged in steps to assist in holding the pharmaceutical market in South America for the German economy until the
war was over, and in supplying dollar exchange through South America

to the Nasis. During this period certain prominent personnel from
Schering A.G. of Germany came to the United States to direct the

activities of Schering Corporation. That personnel at present dominates the corporation.

In order to protect the source of supply of the vital medical
products made by Schering Corporation and to enable the United States

Government to utilize this corporation and its expert personnel for
the development of preparations vital to our war effort, the Treasury

418

-3Department proposes that the following persons be suspended from

further activities in Schering Corporation:
1. Dr. Julius Weltzien - President; salary approximately
$60,000 a year; former president of Schering A.G. of
Germany; entered the United States in May 1938.

2. Mr. Martin Bernhardt - Head of legal and comptrolling
departments; salary, $9,400 a year; former Vice-Chairman
of Schering A.G. of Germany; entered the United States
in March 1938.

3. Mr. Ernst Hammer - Manager of promotion; salary approximately $22,000 a year; formerly in the South American
department of Schering A.G. of Germany; entered the
United States in January 1932.
4. Mr. Hans Erdmann - In charge of engineering and maintenance departments; salary, $10,000 a year; formerly
designer of chemical equipment for Schering A.G. of
Germany; entered United States in August 1929.

5. Dr. Erich Putter - Director of biological laboratory;
salary, $6,600 a year; formerly director of biological
research for Schering A.G. of Germany; entered United

States in July 1938.

6. Dr. Gerhard A. Fleischer - Research chemist; salary,
$4,300 a year; worked for Schering A.G. of Germany

during vacations and came directly to United States

419

-4through Schering A.G. after graduation in February,
1937.

7. Miss Frida Friderici - Secretary to Dr. Schwenk,
Director of Research; born in United States, but
educated in Germany where her family is now living;

reported to be of pro-Nazi tendencies; has in her

custody all confidential scientific matters of the
corporation.

8. Miss Henrietta Lange - Secretary to Dr. Weltzien;
entered United States in 1923.

If this action meets with your approval we will take the necessary

steps to put it into effect.

I.N. th
Approved:

Secretary of the Treasury

420

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

JAN 23 1942
TO

Secretary Morgenthau

FROM

E. H. Foley, Jr.
Sterling Products, Inc., which through its subsidiaries and

associated companies is one of the largest manufacturers and dis-

tributors of pharmaceutical products in the world, is owned by

23,000 American shareholders and has always been managed by Ameri-

cans, but since 1920, through contracts and joint ownership of

subsidiaries, it has operated in close conjunction with I. G.

Farbenindustrie. This arrangement divided the markets of the world
between the two organizations and provided for the division of
profits on sales in the Latin-American countries under German trademarks. After the outbreak of war in September, 1939, this arrangement continued, enabling the use of advertising funds in the LatinAmerican countries for German purposes, maintaining the German

Commercial Organization in Latin-American countries intact in spite
of the war, and providing Germany with foreign exchange. During
July and August of 1941, many conferences were held between officers
of the Sterling Products, Inc. and its attorneys and the Foreign
Funds Control Committee and its representatives. On August 15, 1941,
Sterling Products, Inc. made certain representations to the Foreign
Funds Control Committee, looking toward termination of its relationships with I. G. Farbenindustrie.

(1) Contractual Relationships. The various contractual re-

lations were terminated by Sterling Products, Inc. immediately

after August 15, 1941. Sterling Products, Inc. also entered into

a consent decree, terminating these relationships. Considerable
progress has been made in terminating joint ownership of subsidiaries. At present, two Latin-American subsidiaries, both of which

are inactive, are owned jointly.

(2) Trademarks and Trade Names. Sterling Products, Inc.
sold products in the Latin-American countries under German trade-

marks and trade names until December 31, 1941, in the meantime
registering new trademarks and trade names under which sales commenced on January 1, 1942. The German trademarks and trade names

were used under licenses. At the close of the year, Sterling
Products, Inc. delivered formal renunciations of these licenses to
Attorney General Biddle.

(3) Personnel. Sterling Products, Inc. employed in its

various subsidiaries many individuals with German backgrounds, a

1

421
2-

good many of whom were employed by I. G. Farbenindustrie prior to
coming to this country. Among the Americans managing Sterling
Products, Inc., several had had intimate business and personal
relationships with the managers of I. G. Farbenindustrie for many
years. Starting late in August these employees were removed by

Sterling Products, Inc. The President of the corporation and the

Chairman of the Board of Directors, each of whom received $125,000

per year, and the president of the principal manufactur ing subsidiary, receiving a salary of $25,000 a year, were removed and
replaced by Americans satisfactory to the Government. Since that
time 38 individuals have been discharged. All of these individuals

had German backgrounds and most of them had been employed in the

past by I. G. Farbenindustrie. At the present time, only three

individuals remain who have German backgrounds; two of these are
German-Jewish refugees, and the third is a former employee of
I. G. Farbenindustrie. The company has made arrangements to main-

tain close watch over the activities of these three individuals.

They do not have the freedom of the plant and are limited to the
laboratory in which they work.
The program seems to have operated successfully so far.

The company has not suffered, but on the contrary it is said to be
in better condition than ever. It will, of course, be necessary
to continue to observe the activities of the company and its subsidiaries, both in the United States and the Latin-American
countries. Arrangements have already been made for continued

scrutiny of its operations in the Latin-American countries and it

is intended to check the company from time to time in its domestic

operations.

9.10.7h

422

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE January 23, 1942

Ferdinand Kuhn, Jr.

TO

FROM

Joseph Melia
EDITORIAL COMMENT

ON DOMESTIC ISSUES:
CONFIDENT OF THE FUTURE

If the American press could be accused of walking backward

into the future during the depression, the shock of total war
and the President's budget message has spurred editorial writers

into an about-face. Turned around, they see either defeat on
the war front or drastic economic measures on the home front -and they choose victory.
War Spending and Taxes

Settling down to consider the full significance of the
President's budget message, editorial writers as a whole find
that compared with a Hitler victory there is no reason to be
alarmed over the diversion of half our national income to

armaments. The press is fully aware that this is a war of
production, and there is an increasing tendency to view "natural"
economic laws in a new light.

Editorial writers point out that the United States has the
manpower, materials, and factories to make the program envisaged

by the President a reality -- that in total war money must be

-2-

423

only a symbol of production, a tool of man rather than his

master. Even the ultra-conservative, former isolationist
Saturday Evening Post comments:

"Taxes will have to be increased until the beet is white,

and borrowing may have to be carried to the point of compulsory
lending, as in Great Britain. But when the money that can be
raised by these means is not enough -- and it will not be enough
then it will be necessary for the government to command labor
and materials by further means, and the test of further means
will not be whether they are sound according to the rules of
money, but only whether they are effective.
The prospect of record-breaking increase in the national

debt to $110 billion is viewed relatively calmly by the press.
Some newspapers -- including small-town newspapers in the
Middle West and New England which traditionally are among the

most conservative -- are even explaining to their readers that
the Federal debt represents money lent by the people to themselves. These newspapers see no reason to worry about the

debt as long as banks are not the chief creditors and inflation
is curbed.

The press, however, has not completely lost its fear of
the possible consequences of a vast government borrowing program.

Editorial writers as a whole are insistent that the cost of
the war be met as much as possible by taxation. Even the most

optimistic of them argue that inflation must be checked by

-3- -

424

(1) stepping up the sale of Defense Bonds so that the govern-

ment will not have to resort to excessive borrowing from the
banks, (2) drastically increasing taxes to pay most of the cost
of the war and absorb surplus purchasing power, (3) promptly

passing rigid price-control legislation, and (4) eventually
invoking a system of widespread rationing.

The attitude of the nation's press toward additional taxes
is indicated by the comments of Dorothy Thompson, who recently

devoted a column to welcoming this year's new taxpayers into

the fold. She advised her readers to accept their tax bill
philosophically as insurance against economic want at home and

defeat in war abroad. "But," she concluded, "since you are
paying for this war, watch how the money is being spent. There
is no reason to be submissive and silent about the overlapping
agencies

There is no reason why your tax money should

support parasites and plain thieves, who profiteer on this war.
Raise Ned about it."
States and Cities

Along with their old cry for reducing Federal non-military
expenditures, newspapers throughout the country are calling

constantly for a reduction of State and municipal expenditures.
Mr. Eccles' admonition against reducing local taxes has been
met by almost unanimous condemnation.

-4- -

425

On the suggestion to tax future issues of State and
municipal securities, preliminary comment indicates that
larger newspapers are supporting the proposal, while smaller
newspapers are opposed. A Scripps-Howard editorial calls

tax-exempt securities "a mockery of the Federal income tax

and its principle of ability to pay," while the Washington
Post says that "under existing conditions the familiar arguments
political and economic -- against Federal taxation of municipals
have lost their validity." Some newspapers, including the Wall
Street Journal, are resigned to the prospect of future issues
being taxed, but they bitterly oppose taxing outstanding issues
on the grounds that this would be "immoral", "unfair", and "the

breaking of faith".
Price Control

Runaway inflation is considered by the press to be the

chief danger this country faces in its domestic war program.
Editorial comment on the Senate's price bill ranges from disgust

to violent anger. The bill was termed "disgraceful" by the
New York Herald Tribune, "fraudulent" by the Philadelphia
Inquirer, and "sabotage" by the Washington Post. Even the
leading newspapers in the South and Middle West farm belt

attacked the bill. "Throw the pressure groups out of Washington,"
the Milwaukee Journal demanded; the Atlanta Constitution saw the

-5-

426

farm bloc's action as "eventual disaster for the farmer",
and the Louisville Courier Journal asked: "What kind of
people does Mr. Wickard think farmers are?"

A few, for the most part relatively unimportant, farmbelt newspapers support the bill. They maintain that the

farm bloc is merely protecting the interests of the small
farmer. With equal seriousness, these newspapers also argue

that the farm bloc's action is a patriotic effort to insure
adequate food production. They contend that industry is being

encouraged to produce by high profits, that labor is being
helped by the absence of wage control in the bill, and that
farmers should be encouraged likewise.

427
For your information.
January 23, 1942.
To

Archibald MacLeish

From Alan Barth
EDITORIAL OPINION
ON THE WAR:

THE INDIVISIBLE wAR
Focus

German submarine activities off America's eastern shore

last week prodded editorial imaginations. The press as a
whole seemed inclined to view these attacks on our coastal

shipping as a helpful reminder that the war against the Axis
spans the earth.
The reminder was needed. As American and British reverses
in the Far East grew more grave, there was a marked tendency

to focus attention on this area as the main theater of the war.
Commentators retained an intellectual awareness of the importance

of the Atlantic. But their real concern was with the Pacific.
The Chicago Tribune took advantage of the situation to
expound its recently developed philosophy of neo-isolationism:

"It is a sound principle of war to concentrate on the principal
and proximate enemy. For the United States, that enemy is
Japan

If we scatter our strength in a dozen trifling

-2-

428

expeditions all over the world, we may succeed only in giving
For the
the Japanese the opportunity to strike us at home
present, at least, our single war aim must be the crushing of
the Japanese."

Curiously enough, so liberal an opposite as The Nation

found itself in virtual agreement with this point of view:
"Secretary Knox's argument that once we have disposed of Hitler

we shall have little difficulty with Japan is plausible so far
as it goes. But it could also be argued that we should smash
Japan first, as the weaker member of the Axis -- after which
we would have vastly greater resources to turn against Germany

We cannot readily send an expeditionary force to Russia, but
defeat of Japan would release Russia's huge Far Eastern army
for use against Germany."

The Hearst papers, in the peculiar typographical style

which they affect, urged an all-out concentration of attention
on the Pacific. "The American west coast," said the New York
Journal-American, "is the most EXPOSED part of our mainland

Here, then, is the place for protection to be provided FIRST
and to be COMPLETE." And Mr. William Randolph Hearst himself,

arguing that the American Navy can now "withdraw its tender care

of England's shores," and that "Russia is not only holding but

-3-

429

overcoming the German forces on the European front," demanded

the massing of all our strength for "the conservation of the
White Man's civilization."
While most newspapers do not go to these extremes, they

now show signs of serious alarm over the turn of events in the

Orient. They are extremely pessimistic as to the chances of
holding Singapore and the Dutch East Indies. Many of them,

indeed, have become sharply critical of alleged British unprepar-

edness in Malaya; and they are fearful that neither the British
nor the Dutch are pursuing a "scorched earth" policy with anything

like the ruthlessness of the Russians. There is a widespread
apprehension that essential bastions in the Far East, such as
Singapore, may never be regained if the Japanese once succeed

in capturing them.

Despite such anxieties, however, the press, as a whole,

heartily approved Secretary Knox's definition of the Far East
as a secondary theater of the war. Some commentators expressed

uneasiness lest his views dismay our Far Eastern partners. But
even these took the attitude expressed by The Spokane Spokesman-

Review: "This is probably one of the hard decisions the Government explained would have to be made at this stage of the war,

and was made in the conviction that, bitter as it is to accept

430

-4-

reverses in the Pacific now, the important first objective is
the defeat of Germany, after which the smashing of Japan will
be a much simplified problem."

Not infrequently, the selfsame editorial writers who warn
readers against over-optimism find it impossible to resist the
luxury of an occasional column gloating over current Nazi

difficulties. The continuance of the Russian advance, particularly the recapture of Mozhaisk, has kindled a hope which they

cannot wholly set aside. But in their more sober moments they
share the indignation of The San Francisco Chronicle: "Talk of

a short war! We are not yet in a position to make it a short
war, and our allies are at present doing no more than holding

their own, not that in all cases

Any talk that this is going

to be a quick war, soon finished, is just so much dope to make

us go slack in our effort. Beware of it! It does Hitler's work!
He could well afford to pay good money to people who go around

spreading this poison."
Production

A powerful spur to domestic confidence has proceeded from

the reorganization of the production program. Almost all commentators expressed delight over the nature of the Executive Order

-5 -

431

conferring authority upon Donald Nelson. A few, notably
Walter Lippmann and Ernest Lindley, were uneasy over the

President's appointment of Mr. Knudsen to the Army procure-

ment command; they feared it might entail a fresh division

of responsibility.
The delegation of power to Mr. Nelson, since the commen-

tators viewed it as a concession to their demands, blunted the
criticism which might have been expected to follow the Truman
Committee report.

Editorial ire is now directed mainly at the dollar-a-year
men in the Government. There has been a general revulsion of

feeling against entrusting responsibility to men who do not

choose to relinquish their private business interests.
Domestic optimism has had another stimulus from the prospect

of an "accouplement" between the AFL and CIO. Editorial writers
have had a good deal of fun satirizing John L. Lewis as a dove

of peace; they wholly distrust the motives behind his proposal.
But they desire Labor peace intensely enough to be indifferent
to the means by which it may be accomplished. When peace is

finally achieved, a good many of them hint happily, the Govern-

ment will be obliged to regulate Labor as a form of monopoly.

-6-

432

Censorship

There has been a wave of tentative editorial enthusiasm

for the regulations published recently by the Office of Censorship. With minor exceptions, these were endorsed as constructive
and reasonable. But the tentative nature of the endorsement was

made manifest in a general insistence that the test of the rules
would be in the application; for the moment, there is unanimous
agreement with The Portland Oregonian that Byron Price "is neither

arbitrary nor emotional." The press, nevertheless, is warily on
guard for any infringements on its prerogatives.

433
MEMORANDUM FOR THE SECRETARY.

January 23, 1942.
Mail Report

Inasmuch as the abstract dated today covers two
weeks, rather than one, there are a number of comments
which date back to the radio address, and others which
allude to such recent events as the Carole Lombard
accident.

On the whole, mail during these two weeks has

followed the course of that covered by the last abstract.

The subjects of bonds, taxation and the emergency in
general have been the main ones touched upon in letters
addressed to the Secretary. The theme of economy in
Government expenditures still runs through the mail which
pledges support for the Defense Bond campaign.

Since the press release in regard to confiscation
of deposits, we have had no letters alluding to this unfortunate rumor.

There are the usual suggestions for taxation, including

many letters urging a national lottery of one sort or
another.

Complaints as to nondelivery of Bonds, or failure

to secure them on personal application, seem to have

fallen off. There are, however, a number of complaints
about the dating of Bonds for which application was made
well within the date limit in 1941. Those who received
them dated in 1942 feel that since the delay was in the
Treasury handling of the matter, the buyers should not

be penalized. One typical complaint of this sort is
abstracted under Bonds Unfavorable.

Geteburh

433
MEMORANDUM FOR THE SECRETARY.

January 23, 1942.
Mail Report

Inasmuch as the abstract dated today covers two
weeks, rather than one, there are a number of comments
which date back to the radio address, and others which
allude to such recent events as the Carole Lombard
accident.

On the whole, mail during these two weeks has

followed the course of that covered by the last abstract.

The subjects of bonds, taxation and the emergency in
general have been the main ones touched upon in letters
addressed to the Secretary. The theme of economy in
Government expenditures still runs through the mail which
pledges support for the Defense Bond campaign.

Since the press release in regard to confiscation
of deposits, we have had no letters alluding to this unfortunate rumor.

There are the usual suggestions for taxation, including

many letters urging a national lottery of one sort or

another.

Complaints as to nondelivery of Bonds, or failure

to secure them on personal application, seem to have

fallen off. There are, however, a number of complaints
about the dating of Bonds for which application was made
well within the date limit in 1941. Those who received
them dated in 1942 feel that since the delay was in the
Treasury handling of the matter, the buyers should not

be penalized. One typical complaint of this sort is
abstracted under Bonds Unfavorable.

Getabush

-1-

434

Comments on THE PRESENT EMERGENCY

Fred Little, Berkley, Mich. If General Motors Company
are so patriotic, why are they letting 150 steam hammers
laying idle, and 30,000 men laid off when they could use

those steam hammers making all kinds of forging for defense
work. I am one of the many men laid off, and I know we
had dies for those steam hammers. We could be working on
defense work instead of walking the streets. Those steam

hammers have been down for over two months. I would

like to see some Government men go through some of those

plants. Then they would know what I am talking about.

In the first place, Knudsen is too old for that job. Every

day those plants are down means a loss of defense work for

the nation. We have got everything to do with. If

we only had the right kind of a man leading them in the
factories. What we need is less talk and more action.

Why is General Motors taking contracts from the Government

and subletting them out to small jobbing shops and their
own factory laying idle?
Frank G. Sohn, Editor & Manager, The Mingo Republican,

Williamson, W. Va. In this time of national crisis I have

been racking my brain to find some way in which I can give

further service to our country's war efforts through my

newspaper. In past years this one little newspaper

has given away thousands of dollars in prizes and cash

awards during these circulation drives. I am going to

attempt such a drive, beginning some time this month, with

a plan that should turn most of that prize money into fighting equipment for our armed forces. In order to arouse the
most possible interest, I am going to set a goal which I
hope will capture the public fancy, namely, an airplane,

fighter or bomber, depending on what the various types cost.
Therefore, I would appreciate it very much if your Department would send me the cost of the various types of fighter
planes so that I can choose the one that would be most suit-

able. Should this circulation drive prove successful,

I will be glad to furnish you with complete details so that

other similar drives might be spurred on by other newspapers
throughout the nation.

-2-

435

M. H. Benedek, President, Automatic Winding Co., Inc.,
East Newark, N. J. The inspiring message of the President
to Congress has prompted us to make a further effort to

utilize the facilities of our plant in the War Program.

During the past year we have endeavored to discover the
Government Agency which could properly utilize our facil-

ities, but without success. Our plant consists of ap-

proximately 80,000 square feet, and normally employs 700

people in the manufacture of small electrical and electro-

mechanical assemblies. # # * We are equipped to manufacture

almost all of the individual parts used in such assemblies,

including pressed metal and plastic parts; electrical coils;

capacitors; transformers, copper, nickel, cadium and silver
plating; and our machine shop is capable of handling all
necessary tooling. Our equipment includes 90 coilwinders;
50 foot pressers; 45 power pressers up to 25 tons; 15 drill
pressers; 40 eyeletting and riveting machines; lathes;

milling machines; grinders, etc. It seems to us that a
factory of this description should have a definite place

in the War Program, but apparently we have been unable to
make contact with the proper Department to put us to work.

Morris Berlin, President, City Hospitals Local 128, N.Y.C.
At a regular meeting Thursday, Jan. 8th, the membership of
our Local Union voted unanimously to commend the President

for his excellent report to Congress early this week, and

to pledge their 100% cooperation and loyalty in defense of
our country and the defeat of Hitlerism. Our members agree
with the President that the foremost task confronting our
nation is to secure as rapid as possible a conversion of

industry to the manufacture of war materials. It is our

opinion that no individual, and no corporation, should be
permitted to stand in the way of such conversion. The heads
of the auto industry, the waterfront employers on the West
Coast, the aluminum corporation, for example, are still

carrying on their normal activities. Hospital workers

are among the pporest paid employees in the entire country thousands earning as little as $840 and $900 per annum; yet,
we have begun to make real sacrifices, and are prepared to
make many more, if necessary, to preserve our democracy.

Charles Hayden Gunter, Smithville, Ark. Some time ago I took

the liberty of writing to you pertaining to the banking conditions here, showing that the Citizens Bank, Smithville, Ark.,

3-

436

does business solely on a 10% basis. To that, the response
was that I take the matter up with the State Banking Commission. To do that would serve no purpose, were it done
by me. * * However, in our "Red Cross Defense Drive",

the officers of the Citizens Bank declined to contribute.

Those associated with the bank in various ways are now
covering the country, asking those who usually borrow
money for farming how much they will take for the coming

year's crop financing, at rates from 8% to 10%. The bank
does not handle Defense Stamps or Bonds. It is all done

through the Post Office. If a patriotic citizen buys a

Bond, and owes the bank, that fact becomes known because

of the relationship of the Postmaster, who is a nephew of
the Cashier of the bank.

Isadore Bell, Chicago, Ill. I read with interest the

discovery by the Treasury Dept. of over $200,000,000 worth
of machinery and vital war materials held by subversive

interests. It is my humble opinion that the same condition is existing in the Chemical Industry and I urge you

to investigate this at once. It is extremely difficult

for the small manufacturer to obtain numerous chemicals
at any price and I am under the impression that these

same interests are at work in the chemical field.

Anonymous letter - "Descendant of the Fighting Dutch".
Just heard the announcement over the air of your proposing
to take 50% of the American wage earner's money. Say, what
do you think we are anyway? I for one protest with every
ounce of reason and sense of justice within me against any
such outrageous treatment from you. As I see it, the
whole thing is to keep the Aristocrats in England from
having their lands taxed, so we, being such suckers and
having such politicians as you who are afraid of hurting

their feelings by suggesting they pay us their just debts,
they figure to go on escaping having to pay taxes on their
lands. And to think our supplies and finances are being

turned over to Lord Beaverbrook, one of the big ten who
was so insulted at the very idea of an American woman

being their Queen, that they would disinherit their own

King, it makes me so boiling that I could come to Washington
myself and give a few of you men softies a good battle.

-4-

437

Letter written by Louis Bettigole, Sarasota, Fla., but

signed "Mutt", and encloses a snap-shot of a dog.
Enclosed you will please find a check for $5.02 as my
small contribution to Uncle Sam's Conscience Fund. No,
I haven't missed up on any back taxes -- my license tag
has been paid for every year. The Conscience Fund I mean
is the Conscience of every American that won't let him,

or me, rest until dictatorship and tyranny are wiped off
the face of the earth. # * * I'm just an ordinary dog,
I think, but every now and then the folks here slip me
a nickel for an ice cream cone. Now, Mr. Secretary, I
like ice cream as much as the next fellow, but 5 or 6 a
day is just about my limit. When the gentlemen give me
more than that, I simply give the excess coins to my
master to save up for a rainy day. Well, that rainy day
has come. It's America's day of trouble, and it's just
my small contribution to put myself on rations - two ice
cream cones a day, and all the excess goes to Uncle Sam
for the boys here, there and everywhere.

Col. A. Dann, Detroit, Mich. * An "all-out" speed up

of production under our capitalistic system, where money
is one of the prime incentives, can only be accomplished
by a reward to employers and employees in dollars and
cents. All Government orders for war materials should
provide a time limit, with a penalty imposed for each day's
delay, and a premium awarded for each day that delivery is

made sooner than the delivery date. # The reward can

be payable in non-interest bearing VICTORY PRODUCTION BONDS,

payable at a future date.

George B. Tarr, Cold Springs, Okla. I am a Republican,

Uncle Sam has never given me a penny,
although the Case Worker here promised me $3.00 per month,

83 years young.

and then cancelled it, because I had a COW and a few hens.
I could not get that small amount, though four New Dealers

here in town get old-age assistance. If I was a betting

man, I would bet dollars against a donut that I have more
Defense Stamps than the above four.

H. M. Kharfen, Kafelt Mfg. Co., Kenne, N. H. We are attaching herewith our check covering our employees' one-day pay,

and our contribution to be added to the general fund of the

Treasury. Sincerely hoping our "bit" will help. (Check for
$462.91 enclosed.)

5-

438

Miss Emma Lee Teichart, Charleston, s.c., who signs
herself, "a sophomore", has an idea for raising money.

She thinks that it would be a good idea to have Hitler
brought to this country and "taken on a tour - securely
chained and guarded.

A charge should be made to

see him, and even if it were very small, we would be sure

of raising lots of money. # This would also humiliate
Hitler more than anything I could think of".
L. Kirkegaard, Denver, Colorado, sends a copy of a long

letter written to his Senator. The letter gives details
in connection with bids for incendiary bombs and other
war material. O.P.M. regulations put his firm out of

the running, and, according to his belief, no small manufacturer will ever have a chance as long as present regulations are in force. He agrees with the President and
Mr. Churchill that our outside enemies cannot defeat us,
but fears that red tape and incompetence will seriously

jeopardize our whole defense effort. In his letter to

Mr. Morgenthau, Mr. Kirkegaard says, "The little fellows
are asked to buy Bonds, Stamps, etc., but with what will
they buy? The little factory owners have been put out of
business by being cut off from needed material. The help
has been laid off. This class of people amounts to millions
in number, and cuts down the buying of Bonds. It is unfair,

it is uncalled for, and what a loss to our Nation: This
trained help could just as well have been put to work, or
rather, tranferred from one job to the other, had it not

been for the inexcusable red tape and outright nonsense of
the O.P.M. Why should a small factory man be asked to

finance the Government projects? That is, in fact, your
job, Mr. Morgenthau. The little fellow cannot do it, but

you can in your position. The sooner you and our Government
make up your minds to do this in a business way, the less

hardship there will be for the little fellows, the more Bonds
they will buy, the more war material they will put out, and
the sooner the war will end".

Henry Steffens, Director, Michigan Public Expenditure Survey,

Detroit, Mich. Congratulations on the splendid report of

the Joint Committee on Nonessential Expenditures! Now that
war has burst upon us, America must look more than ever

-6-

439

before to men in high public office for true unselfish

leadership - leadership which constantly looks at each
problem from the standpoint of what is best for our Country
as a whole, and not what is "best for me" at the moment.
Your fine report showed that kind of leadership. We know
that minority groups were against the report. We know
that much influence has been used to try to keep your
report from coming out in its present form. We know it
took courage and a broad outlook for you to endorse the
recommendations contained in the report.
Mrs. Edwin J. Baum, Danville, Va. Inasmuch as Miss Carole

Lombard gave her life as a direct result of her participation in the sale of Defense Bonds in Indianapolis, may I
suggest that a special day be set aside in the near future,

for the sale of Defense Bonds to honor the memory of Carole

Lombard. *.

M. C. Levee, Hollywood, Calif. (Telegram) Carole Lombard,

when she met her sudden death, was on her way to Los Angeles

to appear in a motion picture for Columbia Pictures, Inc.
Joan Crawford, whom I represent, wants to do this picture
and contribute her net income of same, which will be

$100,000, or more, to the American Red Cross, as a memorial
contributed to Carole Lombard's memory. Would you, under
these circumstances, allow Miss Crawford to make the deal
with Columbia so that this contribution can be made with-

out it affecting Miss Crawford's other organized charitable
contributions? Would like to have the remittance made
directly from the studio to the American Red Cross. I
understand several other deals have been made along these
lines.

Congressman Louis Ludlow. I am sure the entire nation
applauded the fine recognition you extended to the late
Carole Lombard in your telegrams to Mr. Clark Gable and
Mr.

Will H. Hays. I am writing to ask if it is not

possible to name one issue of the Victory Bond Series,
the "Carole Lombard Victory Bond". I believe that such
action by our Government would be most appropriate, and
that it would be universally approved throughout America.

-7-

440

Anonymous - I think a memorial for Carole Lombard would

be an outrage. Why not a memorial for those lonely

officers who really had intended giving their lives for
their country? It was quite by accident only that Carole

Lombard was on that plane. * # # Wonder if you ever thought

it worth while to send those bereaved Army families a telegram of sympathy, or the Stewardess' or Pilot's families.

Do not spend the Government's money for such foolish-

ness as memorials for civilians like Carole Lombard. For
our boys in uniform only must this money be spent. We will
have to spend our money for Bonds, not memorials, to win
this war.

Lester L. Spiegelman, San Francisco, Calif. Miss Lombard

was killed in action just as surely as if she were defending Wake Island. What more fitting tribute than a showing
of her pictures throughout the country, with every patron

purchasing a Defense Stamp or Bond as he enters the theatre,

and further sales at a rally inside, after the completion
of the picture.
Max Brody, N.Y.C. Many loyal Americans are giving their
money and cherished possessions to the Govt. to aid our

war effort. Others are giving their blood, and still others
have lain down their lives. Therefore, I deem it a privilege and an honor if you would accept the gift of my convertible phaeton Cadillac. It is a 1941 model and was

originally listed at $7,200. I am an American citizen,

and I am well over the draft age.

Hon. Ralph L. Carr, Governor of Colorado. I am submitting
herewith a check for $38.75, raised from the sale of several
tons of scrap iron gathered by members of the Japanese-

American Citizens League in Costilla County in this State.
They wanted to show their patriotism and have offered this

tangible evidence of their spirit.

Ethel R. Peyser, N.Y.C. I think it disheartening and
collection-thwarting to have permitted C. A. Lindbergh to
hold a post in any Department in the Government of our
nation. Why should C.A.L. get a post when many patriots

cannot get within miles of a job in war work?

-8-

441

Phyllis Haber, Miami Beach, Fla. I know this letter
may sound to you like a silly child's, but I am really

not. I want to help all I can. I am 13 years old and
live in Brooklyn. I am president of 2 clubs there.

We tried to be Junior Air Raid Wardens, even tried to
lie about our ages, but we were too young. We tried
every place we could, but we could not do anything.
We gave 2,000 pieces of tinfoil to Britain. We gathered
$2 between us and gave that to the Red Cross. Now we

want to do something else. We have decided to start a
- Victory Club, but we do not know how to go about

V.

it. That is why I am writing to you. We want you to
help us start it. Please do not throw this letter away,
saying we are either too young or that we can't do any-

thing. We want to help with all our hearts and souls.
I know millions of other people write to you for the same

reason, but please, we beg of you, answer this and help
us start a Club to defend America.
Harry H. Pond, President, The Plainfield Trust Company,

Plainfield, N.J. In the morning papers is an account
of Mr. Eccles' speech, suggesting a long term issue up to fifteen years - for life insurance companies and
savings institutions. Such a plan would seem to me to

be very unwise, because the purchasing power of the savings
banks and the insurance companies creates a back-log for
sustaining the Government Bond market. Take that purchasing power away and the balance of the market would be

seriously affected and likely to become a very sloppy
affair. An orderly market is necessary to preserve the

equilibrium of the entire situation - so why disturb it
at this critical time?

Irving R. Templeton, Lawyer, Buffalo, N.Y. On behalf of
my family, a score of friends and most of my clients -all of whom are in agreement on the following, I congratulate
you for your splendid services to our country during the
past year. We congratulate you especially on the fine
individual stand taken over the past several years against
the waste in the use of our great public fund. We commend
you highly on your continued stand the past year, and in
particular since war has been declared. # # We hope that
you will vigorously cooperate with Senator Byrd, and that
he will with you, to secure at least a two billion dollar
reduction in the Federal budget. # # # We also congratulate
you on the fine work you did in bringing to the attention
of the nation the willful unpreparedness of the U. S. for war.

-9-

442

George A. Kuhn, President, Indianapolis Chamber of
Commerce, sends copy of letter he addressed to the President.

Indianapolis newspapers carried a story crediting some

very amazing statements to Chairman Marriner S. Eccles

of the Federal Reserve Board. # " * Mr. Eccles, the report stated, advised cities not to reduce taxes in these

times, even though present levies yield more revenue than

needed. # * These statements, if reported correctly,

are amazing because they emanate from a high governmental

official, and are in direct conflict with warnings issued

earlier by such other equally high governmental officials
as Secretary of the Treasury, Director of the Budget, and

Maury Maverick, representing O.P.M. on State and Local
Government Requirements -- all of whom have stated emphat-

ically and publicly that costs of local government must be
reduced to conserve financial resources. It is regrettable,
we believe, that Mr. Eccles should now inject confusion into
public thinking that was beginning to learn that our nation
must direct every resource to winning this war - to building
more tanks, more planes, more guns, more ships. It is regrettable that Mr. Eccles now would encourage the diversion

of our full war efforts from this end - that he would, in

under the of encourage

effect, unnecessary
guise preventing
and efforts inflation, not directly
waste,
extravagance
related to the war program of essential civilian needs.

- 10 -

443

Favorable Comments on THE SPEECH

Lee E. Titus, Los Angeles, Calif. Congratulations Your

Sunday radio address came over clear as a bell, and we

heard every word. # # # Am sure that we all are appreciative of your work as Secretary of the Treasury.

Theo. M. Heck, DuBois, Ill. I am writing to ask you for
the plan on company and employees Defence Bonds Plan.

I heard you talk on the plan Sunday evening on radio.
I am mananger of Boil Coal Co. Mines and had a talk with

all the boy's Saterday night. All agread to by Bond on
check off on pay 10 on the dollar. 50 employees, that

would be 50 Bonds.

Martin Bydalek, Bradley, Ill. I am a farmer and wish to
help thords this drive by which farmers would contribute
to the nation's war effort as organised labor is doing

in the bombs for Tokyo movement. I propose that each
farmer of the nation donate five bushels of soy beans and

10 bushels of corn, which, if carried out over the country,
would provite a tremendous store of these grains in the

interest of Victory. I figure value of each farmer's contribution would be $14.

Mrs. George W. Parks, National City, Calif. I listened

to your address Sunday afternoon in regard to purchasing
Defense Bonds and Stamps. It was a grand speech and I
think it touched many hearts and inspired all who heard
it to dig deeper into our pocketbooks and buy more Stamps
and Bonds.

E. W. Finch, Blackridge, Va. I misspell my words, but I
know I have your name spelt right because I got it from a

dollar bill in my pocket. I listened to your radio broadcast the other night on the subject of Series E (Baby)
Bonds. Then, of course, I wanted to write to somebody so
I heartly respond to your invitation and my impulse to do
something to bring victory for democracy.

Antonio Panco, Brooklyn, N.Y. I'm a WPA cement finisher
and my number is 163169. Since our country went in war,
I abandoned all my amusement, just to save a little money
every day with the intention to buy Defense Savings Bonds.

In fact, on January 8th I bought the first one for $18.75,

and I'll buy another one as soon as I can.

- 11-

444

W. D. Handelsman, Seattle, Wash. As an American seaman
and a member of the Marin Cooks and Stewards Union of the

Pacific Coast, I am obliged to compliment your fine talk
you made on the radio in regard to the purchase of U. S.
Defense Savings Bonds. # # I myself have put my entire
savings into Bonds. I have purchased a $1,000 Bond and

will continue to buy Bonds in the future with any money

that I can spare, for I will never in all my life forget

Pearl Harbor or Manila. We must, and will, defeat the
Axis and all aggressors.

Mrs. C. B. Kennedy, Kingsville, Texas. Your broadcast
Sunday evening was so inspiring that I took notes in order

to present the text to my family at dinner. I had wondered

how families in the medium and lower income brackets could

share, to any great extent, in the defense program. Now
so many ideas are crowding into my mind that I feel a
hesitancy in taking your valuable time to present them.

- 12 -

445

Unfavorable Comments on THE SPEECH

W. C. Taylor, Downers Grove, Ill. Am in full agreement

with what you say, but am bothered over one question not
answered in your address, so I am taking advantage of

your expressed wish that we write to you. I am a salaried

man, with no reserves financially. If I go out and buy
Bonds by deductions from my salary, and then Congress

should pass a bill making payroll deductions compulsory
(it has been suggested anything from five to fifteen per

cent), I would not be able to meet my obligations. This
point is also bothering many friends of mine. I am sure
that if it were cleared up, Bond sales would certainly
increase.

B. J. Darneille, President, Suburban National Bank, Silver
Spring, Md. We are bringing to your attention certain
local comments due to a misinterpretation of the spirit

of your radio address. # Certain people here interpreted your speech as referring to the possibility of

confiscation of savings accounts, rather than understanding the true meaning in calling upon the people to buy
Defense Savings Bonds to the utmost of their ability to
prevent the question of enforced savings. # # # As
result, we have had some call upon us for the withdrawal
of savings funds, and in some cases, the people have taken
a

the money out to carry on their person. This question

was referred to by certain of our directors in a meeting
of our Executive Committee yesterday morning, and it was

requested that this letter be sent you. This bank is

actively engaged in selling Defense Savings Bonds. We
urge the purchase of them by our customers and two of our

employees spend fulltime in handling their sale.

S. A. Senion, Chicago, Ill. After listening to your

broadcast Sunday evening, I take it for granted you are
having considerable difficulty in disposing of Defense
Bonds and Stamps. After looking over your posters and
literature in the Chicago banks, and elsewhere, I can

readily understand how difficult it is for you to successfully conduct this campaign.

- 13 -

446

C. W. Herbert, Crystal City, Mo. " Crystal City Local

No. 63 of the Federation of Glass, Ceramic and Silica
Sand Workers of America, affiliated with the Congress for
Industrial Organizations, has presented the "Payroll
Deduction Plan for the Purchase of Defense Bonds" to the

management of the Pittsburgh Plate Glass Company, located

at Crystal City, Mo., and through their office, to the
central offices in the Grant Building in Pittsburgh, Pa.
The Pittsburgh Plate Glass Co. rejected the plan, and
perhaps your office can influence them to reconsider.

Boyd W. Harwood, Kansas City, Mo. Was much interested in

your recent radio talk, urging buying of Defense Bonds,
but wonder why not one word was said in reference to safety

of principal. In a small Missouri county seat town recently

I heard that the president of the local bank had expressed
himself as questioning ability of our Government to take
care of these obligations. For some of these "small town"
listeners, a word about safety should, I would think, increase their interest in Defense Bonds.

- 14 -

447

Comments on TAXATION

Robert I. Dickey, Urbana, Ill. I believe that millions

of taxpayers would be willing to pay their income taxes
in one lump sum if they were told that by doing so, they
would be aiding their country. This would be one more
way in which citizens could show their determination to
crush the Axis, but is one which the average citizen is

not likely to think of unless it is called to his atten-

tion. Although there is not time for a long campaign on
this, substantial results probably could be obtained by
a direct appeal by yourself or President Roosevelt in
the near future. * * # Such an appeal would be a logical

supplement to your program of selling Treasury Tax Notes.

Robert I. Catlin, Vice President, The Aetna Casualty and
Surety Co. West Hartford, Conn. Having noted that
President Roosevelt at his press conference indicated
there might be some consideration given to plans whereby
persons paying income tax to the Govt. might do so on a

monthly rather than a quarterly basis, may I say I feel
such a step would be a move in the right direction, and
a tremendous help to those whose income tax will be
materially increased beginning with March, 1942.

Albert N. Smith, Baltimore, Md. # I have closely

followed your career as Secretary, and probably read
every word you have uttered publicly. As a former bank
executive, with years of experience, and also as a student of money and banking, I have been in full agreement
with every position you have taken along financial lines.

Therefore, being confident of your sincere efforts to
raise revenue for the needs of our country, without dis-

crimination, I feel it my responsibility in this situation
to present these facts to you. * * (Urges taxation of

"mutual" companies and deposits of Building and Loan Asso-

ciations.)

C. R. Trobridge, N.Y.C. When considering higher taxation,
consideration should be given to the fact that the imposi-

(

tion of higher taxation will seriously impair the ability
of men in receipt of fixed incomes to continue their payments for purchase of life insurance and retirement annuities, which in many cases are their only provision for

old-age. This impairment can be mitigated by making allowances for such payments along lines similar to those

- 15 -

448

granted under the British Revenue Act. I therefore
suggest that the provision in question be studied with

a view to giving effect to similar relief provisions

in the new Revenue Act for those who are in receipt of

earned income as defined in the present Revenue Act.

If a capital levy is being considered, then some exemption should be granted for capital value of insurance
and payments for annuities, if the policies were taken
out or the annuities purchased prior to the declaration
of war by the United States, or some earlier date.

Wm. G. Davison, Lawyer, Ardmore, Okla. There are

hundreds and thousands of debtors in the U. S. who owed
immense sums of money at the end of the depression in

1936. Many of these men were wholly insolvent but they
were honest. They wanted to pay what they owed; they

have slaved day and night in an effort to pay. There is
nothing fair, equitable or right in a tax law which makes
it impossible for these men to pay their just debts, or condemns them to a life of servitude to the Govt. # * # A tax
measure can be so drafted that it will not penalize honesty
and industry, and I sincerely hope that in making your

recommendations to Congress, you will keep these suggestions
in mind.

Anonymous - simply signed, "A Widow". I am a widow, 68
years old, and am wondering what one in my position can do

or how one can live if the income bracket is lowered to
$500. Most of you do not know what it means to live on

such a small sum, and you should be considerate enough to

let the other fellow live. Let me suggest that you try

living on that sum, with no one to add one cent to your
income. You might try being more careful too, with the
other person's money. Spend it as if you were spending

your own money. And I pray that the Government does not
give the Unions equal rights with the management of business.
We are already too much under the yoke of the Unions. Our

President let John L. Lewis put his foot on his neck - that
is enough. God help you in your decisions.

449

- 16 -

Senator Francis Maloney forwards to the Secretary a copy

of a letter received from Reverend Mr. Floyd Fuller of

Colchester, Conn. "Notice has come to me recently through

the press that a new tax bill is being prepared in the

Committee on finance and that one of the provisions is
the lowering of the taxable income to $500 a year, which
means, on the weekly basis, that a single person receiving
$9.62 a week will be subject to the income tax. Such a

provision is not only ridiculous, it is positively unjust.

I am against it, hook, line and sinker. We ought to be

ashamed as a nation dedicated to the cause of justice and

liberty for all" to think even of doing such a thing.
Of course, the tax must be raised. Instead of getting it
out of the impoverished, I am in favor of a capital levy,
if necessary, in order to pay the bills. *
H. Marshall, Lawyer, Chicago, Ill. (Copy of letter sent

to Hon. Robert L. Doughton) * # # In our town we have one
of the few successfully operated municipally owned light
and power plants. We keep the level of the rates the same

as those privately owned public utilities operating all

around us, and pay into the corporate fund each year an
earning of about $100,000. We use this level of rates and

the resulting low taxes because if the ordinary citizen is
pinched, he can turn off his light and power, but he can't
turn off a tax bill. Unless you can introduce what I fear

are prohibitive refinements into the Income Tax portion of
the Revenue Act, it will be necessary, in my opinion, to
go more heavily into such as excise and sales taxes, which
the man who is up against it has some chance to turn off
if he has to, and thereby equalize his burden with others
in a way which no general law can do.

C. T. Wisland, LaCrosse, Wis. You may not be receiving

many letters of this kind, but I think you ought to be

congratulated on making the Federal Income Tax blanks more

simplified. Enough said.

G. John Gregory, Executive Director, Bureau of Vocational
Counsel, Boston, Mass. May I compliment and thank you for
the income tax return blank, form 1040A, which saves millions
of Americans from endless confusion and, in some cases,

expense in filing their income returns. # # It

is

a

real

service to the people, and it is so well devised to enable

any man or woman to follow accurately the simple instructions
given.

- 17 -

450

Favorable Comments on BONDS

Miss Beulah Metcalfe, Secretary, Greene Motor Company,

Harlan, Ky. * I have a diamond which weighs 4.10 carats
and has a wholesale commercial value of $1,763.00. If
this diamond can be used in any way, to help this country

during these trying times, I shall be glau to turn it in
for its value in U. S. Government Bonds.

Frank M. Smith, Whittier, Calif. The other day I ate at

a restaurant, and left a couple of 10-cent Defense Stamps
for the waitress. She smiled and gave me that nod of thankfulness that she would not have done for money, no not for
a quarter. A man next to me spoke about the idea, and
said he believed he would take up the habit. The only

drawback to it is the stamps sticking to one's clothing,
or to each other. Hence the little books handy to carry
in one's pocket, with a sheet of oil paper on the sticky

side of the stamps. You have seen books of stamps we some-

times buy at the Post Office -- well, that is the idea.
I have my two sons in the Navy - one is at Pearl Harbor,
and the other recently wrote us from Iceland. Now if I

have given you a new idea, (11 soon be proud of myself,

even If I am just a poor old fellow who is retired on the
65-year old-age limit.

Mrs. Marian E. Collins, Pottstown, Pennsylvania. Your

letter of December was greatly appreciated by my husband.

This U. S. covers a lot of territory, and your acknowledgment of receipt of his purchases of Bonds is very good

common sense. You see it encourages a man to work harder

so he can buy more and more. My husband is just a laborer
(the backbone of the defense industry), with five small
children under the age of twelve, and when extra money
comes in, it is a great temptation to buy
the
things
you've
The
letter
you
wrote
been wanting for ever so long. "
my husband might have been a form letter, but I felt it was
directed and composed just for him - that is why I wanted
to answer it.

W. A. McMahon, Reno, Nevada. Just to advise that I am not

going to wait for any laws to be passed, requiring employers
to hold out 15% of one month's salary to buy Defense Bonds.
I am employer and employee in my own office, and starting

next payday, Jan. 15th, I start to deduct this 15% and im-

mediately buy a Defense Bond.

- 18 -

451

Val J. Peter, President, German-American Citizens League

of Nebraska, Omaha, Neb. The Federation of German-American
Citizens League of Nebraska passed the enclosed resolu-

tions at their last meeting on December 28, 1941, with

the directions to the officers of these organizations to
bring the matter of the passing of these resolutions to

your attention. We urge all to make whatever sacrifices
that may be necessary in the spirit of complete willing-

ness and cooperation, that honor and glory may come again
to American citizens of German birth and parentage, in

this war, like all other wars, in which the United States
had a part. # * # Everything is being done, through our
organizations and through our official organ, to Impress
upon our people the necessity to fulfill their every duty
to their country through the purchasing of Defense Stamps

and Bonds.

Lee H. Demo, Rockwell, Iowa. I am one of the young men of

our country approaching the age of seventy. * However,
I am still self-supporting for which I am very thankful to

God. The 8th day of December, 1941, I purchased five $100
Defense Bonds. * * * If our Government would name them

Victory Bonds, it might increase the sales. Why don't you?
I'll buy a $500 Victory Bond (will anyway). My wife, not
to be outdone, will do the same.
John Verhetsel, Santa Monica, Calif. I would like to have
a Bond made out to Colin Kelly, III, and have his mother's

name on the Bond. The Bond to be in the amount of $18.75.

I do not know what her full name is, other than Mrs. Colin

Kelly. They told me at the Post Office that I had better
write to the Treasury Dept. and find out for sure. You will

know how it should be made out, and let me know, and I will
send you a Post Office Money Order for the amount by return

mail.

- 19 -

452

H. W. Walker, Asst. Manager, Brooklyn Trust Company,

Brooklyn, N.Y. The other day a small, poorly clad, wizened
old lady approached the tellers window where we sell
Defense Savings Stamps. She reached up a hand that was

blue with cold and laid two 25-cent pieces on the window
ledge and asked for one stamp and a book. The teller explained that the books were supplied free of charge. With
eyes brightening and a happy tone creeping into her voice
she asked, "Then I can have two stamps?" The teller
pasted the stamps in the book for her, and after she got
the book she proudly looked at it and murmured, "I am

helping. While this nation is made of such as she, there
can be no defeat.

Eugene Kelly, Munsey Bldg., Washington, D. C. I have been,

I suppose, one of your foremost critics, but, I might add,
never a critic of you personally. I have been doing some
work for the President's Birthday Celebration, and through

this endeavor I conceived some ideas which I thought might
be applicable to your Defense Bonds and Stamps campaign.
Accordingly, I contacted men in charge of the campaign,
and I was amazed to discover that not only had my ideas
been applied, but they had been improved upon 1,000%. The

publicity and the organizational follow-up in the Bonds

and Stamps campaign could not, I dare say, be matched by

any outside organization. Allow me then, your erstwhile
critic, to compliment you and your organization on the
bang-up job you are doing.

- 20 -

453

Unfavorable Comments on Bonds

Florence Dayton Tilford, Monrovia, Calif. We note that
a certain percentage of the pay envelope is to be deducted

from low income group before people are allowed to spend

the money that they have worked hard to earn. # The

Government should certainly be congratulated on this move,

as people with this sort of income are unable to fight
back with lobbyists in Washington, or lawyers, as the
Douglasses, Fords and DuPonts do when any move is made

to reduce their profits and make more war multi-millionaires. The President has reiterated time and again, that
if men were drafted, wealth would also be drafted, but up
to this time, this has not been done.
J. Richard Livingston, Philadelphia, Pa. # N * The campaign
for the sale of Defense Stamps and Bonds is now in full
blast. But, do you know how tough it is to purchase a Bond?
I recently filled a book of stamps amounting to $18.75, and

tried to turn it in for a $25 Defense Bond in a large Phila-

delphia Bank. After three clerks had inspected the book,

and then a conference with a Vice President, who made a

telephone call to the Federal Reserve, I was told I would
have to take the stamps to a Post Office and get cash for
them, and then come back to the bank for the Bond. It seems
the Federal Reserve will not take Stamps from a bank. I
imagine the public is not going to buy many stamps if this
is the sort of thing they have to go through each time.

Edwin Janss, Los Angeles, Calif. During a discussion the

other night in a group of substantial and influential citizens, all expressed their patriotism and their desire to

buy all the Defense Bonds they possibly could. The Majority
of the people present who had idle money were holding it in
anticipation of future income and inheritance tax purposes.
They felt they should be liquid because in the future when
they might need the money very badly, the Bonds might be
greatly depreciated in value because of increased
interest
seems to

rates the Government might have to pay. It

me logical that any U. S. Bonds should be redeemable at par,
plus accrued interest, in payment of Federal Inheritance

- 21 -

454

and Income Taxes, and that this step would release into
the Defense Treasury an immense reservoir of funds held
back by this same consideration. The U. S. Treasury
Tax Savings Notes are excellent, but for Inheritance Tax
purposes, would be of no value.

Frank C. Welch, Cedar Rapids, Iowa. First, I want to tell
you that this bank has been in the business of selling
Defense Bonds since the first day they were authorized for

sale. Now, it is our plan to continue our efforts in

this regard to the best of our ability, but as President,
I would like to tell you briefly the stockholders' side of

the story. Ever since Pearl Harbor, 90% of the time of two
of our employees, and 60% of the time of one of our officers
has been devoted to the sale of Defense Bonds. * * When
I returned to the bank at 5:30 yesterday afternoon, from a
meeting of the Selective Service Board, I found one of our
girls still busy working on Defense Bond records. Some two
weeks ago we had a visit from the Wage Hour Inspector who
audited our payroll records and said we owed our employees
over $900 more. This we promptly paid, even though we have

an opinion from our counsel to the effect that we are not
subject to the Wage Hour Act. Now, of course, all of this
adds up to real out-of-pocket expense, and it seems to the

writer that some arrangements should be made by the Treasury

Department to help not only this bank, but all banks, bridge
the gap. I have been told by officers of various Federal
Reserve Banks that they have arrangements with your Department whereby they are permitted to bill you once each month

for their actual out-of-pocket expense in handling business
for the Treasury Department. Does it not seem to you that
it would be just as fair and equal for all banks to be allowed
to do likewise?

Helen A. Locke, Augusta, Maine. * # * Our company has

a

"Payroll Allotment for U. S. Savings Bonds", and their
goal is 100% enrollment of employees. One of the girls
who signed up said that she was not buying all that she

could afford because she was afraid that the Government
would increase the taxes so that she would not have more
than enough to live on. " * American people spend money

freely and probably will continue to do so as long as they
can earn it, whether it be for luxuries or Defense Bonds,

so why not give us a chance savings bonds rather than
feeling tax bonds?

- 22 -

455

Miss Edith Goldenberg, Brooklyn, N.Y. " I went to

the De Kalb Avenue Branch of the Dime Savings Bank of
Brooklyn, where I have an account, to purchase a Bond

for $18.75. I was told that there were no more Bonds

on hand. When I asked to leave an order, the answer was
that orders were being accepted for Bonds of large denomina-

tions only. Since there was almost an hour until closing
time, lack of time for taking orders cannot be considered

an excuse. Several of my friends with whom I discussed

this incident reported similar lack of consideration and
cooperation in their banks.
Aside from purely mone-

tary considerations, Defense Bonds are valuable in making

the small investor feel that he is doing his share in

the war. Rebuffs such as the one I have described can
have a very harmful effect not only upon the size of our
war chest, but also upon the morale of the people.
H.

H. Goddard, Tulsa, Okla. * # As an American citizen

and a purchaser of Defense Bonds, having purchased since

the all-out effort began, for my wife, her mother and my-

self some $43,000 face value of Baby and Defense Bonds,

I am addressing this letter to you in protest of such useless spending as is described in the article on the building of the Sand Springs Levee. I had been led to believe

that our purchases of Bonds would be used in national defense

and would help win the war, but here at practically one
stroke of the pen, more than half of my purchases, made at
considerable sacrifice, go as a political plum to a minor
politician. * # Besides, what has the War Department got
to do with a project like this now? If there is one branch
of the Government that should have its hands more than full

with really vit things, to the ordinary citizen, it would

appear to be this one. # * I appeal to you, you who have
the great responsibility of financing this war; whose elo-

quent appeal over the radio the other night was a masterful

effort, to do everything possible to see that all effort,

all expenditure be made only in line with the one object
of backing up the fighting men and winning the war.

- 23 -

456

R. W. Muckley, N.Y.C. In December I received a small
bonus and invested the money in $5,000 worth of Maturity
Value, Series E, Defense Bonds. I made my subscription
through the Manufacturers Trust Company, 513 Fifth Ave.,
N.Y.C., and was told by them that the Bonds would be dated
in December. These Bonds were not delivered to me until
yesterday, and they are dated Jan. 12, 1942. In the meantime, I had signed up for one $100 Maturity Value Series
E Bond each month, in a Salary Savings Plan. The bank
tells me there is nothing they can do about having my
December purchase dated in December, so I can buy no

further Series E Bonds during 1942. I am not so interested in these Bonds as an investment, but as a patriotic
duty, would have liked to purchase out of my salary each
month, one $100 Maturity Value Series E Defense Bond. In
view of the apparent need of the Government for immediate
cash, it seems that the Treasury Dept. shows red tape and

inefficiency in this handling of Series E Bond sales.

Benjamin M. Kaufman, Larchmont, N.Y. I am encouraged to

address this communication to you, for recently in one of
your radio broadcasts you invited citizens to address communications to you with respect to the sales campaign of
Defense Bonds. The purpose of my writing this letter is
to add to the many complaints that you must have been re-

ceiving, as to how much more difficult it is for the average
citizen, not benefitted by war industries, to continue to

buy Defense Bonds. The reason is the tremendous rise in the

cost of living, particularly in the essential necessities.

456-A

January 23, 1942
TO:

HAROLD N. GRAVES

SUBJECT:

PROGRESS REPORT FROM DEFENSE SAVINGS STAFF

SALE OF BONDS

Actual cash receipts from the sale of E, F and
G Bonds for the first eighteen business days of January
totalled $685,730,000, an increase of 154.6 per cent over
the corresponding number of days for December. Cash receipts

from the sale of Bonds for the first eighteen business days
of December were $269,368,000. November sales for the same
number of days were $185,208,000.
SERIES "E" BONDS

Sales of Series E Bonds for the first eighteen
business days of January totalled $439,735,000, an increase

of 173.5 per cent over sales for the same number of business

days in December. Actual cash receipts from the sale of
Series E Bonds for the first eighteen days of December were
$160,770,000, and for the first eighteen days in November
were $87,599,000.

gn

456.3

-2-

BANKS

The American Bankers' Association has written all
banks, urging use of small "Minute Man" emblems on checks,

monthly statements, letterheads, envelopes, and other
stationery. (Copy of American Bankers' Association letter
is attached).
SPECIAL

The Presidents of Western Union and Postal
Telegraph Companies informed the Treasury this week that

they would place Defense Savings Stamps on sale in all of
their outlets. The two companies combined have more than

9,000 offices throughout the country. Western Union has
already installed the Pay Roll Savings Plan, and Postal
authorities expect to complete similar arrangements shortly.
SPECIAL ADVERTISING

Portfolios prepared by the Defense Savings Staff,
laying out several advertising campaigns for use by newspaper
advertisers, were mailed this week to 943 newspapers who

replied to queries sent out earlier. (Copy of the portfolio
is attached).

456-C

-3-

NEWSPAPER CARRIER PLAN

As of January 20th, 555 Daily Newspapers reported

that their carrier boys had sold 52,832,027 Defense Stamps
of ten-cent denomination, or the cash value thereof in Bonds
or Stamps in larger denominations.
912 Daily Newspapers are now cooperating in the

newspaper carrier plan.
A special "Newspaper Press" for Defense Newspapers,

published by the Treasury Advisory Committee, was issued this

week, and copies sent to all newspapers participating.
(Copy attached).
EDUCATION

Pupils of the Howard Dittson Junior High School in
Philadelphia have adopted a unique plan to promote interest
in the Defense Savings Program. At periodic intervals the

school operates as if it were actually the Defense Savings
Staff of the Treasury Department, with different pupils serving
as Executive Director, Field Director, Information Director,
Chief of Press and Radio Sections, et cetera. Other students
are given assignments and problems of administration, sales,

publicity, promotion, exploitation, et cetera, which are discussed under the supervision of school authorities.

456-D

-4EDUCATION (Continued)

The plan, the idea of a Philadelphia Bulletin newspaper carrier, is being prepared and expanded by the Education
Division of the Defense Savings Staff for adaptation by schools
generally.

Pay Roll Savings plans for all teachers in Virginia
have been endorsed by the State Superintendent of Education,

and letters are being sent to Division Superintendents, County
Teachers' Associations and all teachers.
SPECIAL GROUPS

The Negro Committee for Mobile County, Alabama,

reports it is thoroughly organized to begin canvassing the 30,000
Negroes within its area. The Committee consists of a chairman
and thirty members.
FIELD ORGANIZATION

Status of field organization work throughout the
country follows:
Red

Changes Since

Jan. 15, 1942

- State and local

committees organized

Blue

States
41

- State committees
organized

8

&1

Yellow - Administrators and/or
chairmen appointed

White - Not started
(See map attached)

3

0

-1

52 (including D.C., Alaska,
Hawaii, and two field

divisions in California.

456E

-5BUSINESS PUBLICATIONS

Mailing of the second advertisement on Pay Roll
Savings to more than 1,000 business publications was made

this week. Proof of the new advertisement is attached.

As the result of the first advertisement 2,395
requests were received asking for complete information about
the Pay Roll Savings Plan.
HOUSE MAGAZINES

First in a series of News Bulletins to all house
publication editors was mailed this week. The bulletin, a
copy of which is attached, reports what leaders in this field
are doing to stimulate sales of Defense Bonds and Stamps, and
includes an article on "Defense Bonds Buy Bombers".
LABOR PRESS ADVERTISING

In response to the first advertisement in the labor
press on the Pay Roll Savings Plan, 83 requests have been

received from union officials for complete information.

456.F
-6-

LABOR PRESS

The five chief sources of news for the labor press
have promised wholehearted support of the Defense Savings

Program. These five agencies are the AFL News Service, the
CIO News Service, the Railroad Brotherhood Monthly Service

issued by the staff of their weekly publication "Labor", the
Federated Press, a labor news service issued daily from New
York and Washington, and the International Labor News Service
issued weekly from Washington.
Secretary Morgenthau's commendation of the AFL's

billion dollar goal was carried by three of these services.
(Copies of Federated Press Story and International Labor News

Service stories are attached).

Prints of a special Lincoln's Birthday cartoon,
drawn by John Baer, artist of the publication, "Labor", were
sent to 200 monthly labor journals, and the print is now being
prepared in two-column size for weekly labor press. Monthly
publications, which already have reported they will use the
cartoon, include the official journal of the United Mine Workers,

with a half-million circulation.
The CIO News editorial page, which through fifteen

union and regional editions has a circulation of more than
300,000, published a cartoon from the Defense Savings Staff.
(Copy attached).

456-G
-7RADIO

Pay Roll Defense Savings Plans have been installed

in 209 radio stations and 142 of these have 100 per cent
membership. (See radio attachment #1).
There are 1,015 radio MINUTE MEN now broadcasting

announcements daily in English and eleven foreign languages.
Recordings of transcribed messages by all 96

Senators begins Monday, January 26. These transcriptions will
be distributed to radio stations in the Senators' home states.

Fifteen-minute records in Italian, German, Polish,
Lithuanian, Yiddish, and Spanish are being prepared for distribution to 186 foreign language stations. (See radio
attachment #2.)

Latin-America's weekly program, designed to promote

friendly relations between the Americas, contains a message
emphasizing the meaning of Defense Savings. (See radio attachment #3.)

A typical example of the cooperation extended to
Defense Savings by all 186 foreign language stations is attached.
(See radio attachment #4).

456-H
-8-

RADIO (Continued)

Recent examples of Defense Savings and Pay Roll

Savings radio messages are attached.

A. Orson Welles-(Redio attachment #5)
B. Arthur Hale - (Radio attachment #6)
C. Time to Smile (Eddie Cantor, House Jameson)
(See attachment #7)

D.

Clifton Utley (Skelly Oil Company-newscasters
on NBC, Friday, January 23)

E. Elsa Maxwell -- "Party Line" broadcast, every

Friday night, 10:00 PM, NBC, coast-to-coast
network.

F. Raymond Clapper (See attachment #8)
G. Bayer Company (Second Husband) Helen Menken,

star, announces that entire cast has signed

up 100 per cent with Pay Roll Defense Savings
(Tuesday, January 20 - 7:30 to 8:00 PM, CBS,
coast-to-coast network) .
Arrangements have been completed for two broadcasts
by Secretary Morgenthau.

The first is scheduled for February 3rd from 8:30 to
9:00 PM over the Blue network. During this broadcast Secretary
of the Navy Knox will present the Navy's Pay Roll Defense Savings
check to Secretary Morgenthau.
The second broadcast by the Secretary and President

William Green of the AFL is scheduled for February 22nd over the
Blue network from 8:00 to 8:30 PM. The AFL is planning meetings

of 805 locals to hear this broadcast.

456-I
-9-

RADIO (Continued)

Radio Station Specials
KFOR, Lincoln, Nebraska, has nightly program,

6:20 to 6:30, "Voice of Victory". During this

program ennouncements are made as to number of

local firms with 100 per cent Pay Roll Defense
Savings Plans, the amount of Bonds bought by
various organizations each day.

WJRD, Tuscaloose, Alabama, during "Buy Defense

Bond Week" achieved cooperation of all merchants
and business men in area. Plans have been made
for radio contest based on Bonds and Stamps and

with prizes or stamps.

KMO, Taooma, Washington - On February 11th will

devote a complete broadcast day to the promotion
and sale of Bonds and Stamps and will also include

MINUTE MAN broadcast.

WFTL, Fort Landerdale, Florida - Every Saturday
from 4:30 to 5:00 PM broadcasts over MBS, coast-tocoast network race results, ends program with two-

minute announcement on Bonds and Stamps.
PRESS

An unusual drawing in colors, paying tribute to Miss
Lombard's service to the nation as a Defense Bond salesman,
appeared on the front page of the Chicago Tribune on Tuesday,
January 21. (Copy attached).
The second mailing of comic cartoons (L'il Abner, the
Gumps, Snuffy Smith and Smitty) were mailed Thursday, January

22 to all daily newspapers. Two of the cartoons feature Pay Roll
Savings.

456-J
-10-

PRESS (Continued)

Another publicity cartoon was sent to daily newspapers
and a mat of heavyweight champion Joe Loui8 showing Mike Jacobs

the Defense Bond he bought at the Army induction center is being
mailed to the Negro Press.

A galley proof of "Editorial and News Fillers" is to
be mailed this week to all newspapers.
A survey of all weekly newspapers published in Maryland
during one week was made by Western Newspaper Union. This survey

showed that the 73 papers carried 84 different insertions of the
Defense Savings Staff comic cartoons, political cartoons, "War
Needs Money" copy, and the MINUTE MAN design.
TELEVISION

The CBS Defense Savings telecast inaugurated on January

10, over Station WCDW, repeated the feature "Buy A Bond" program
on January 17.

WNBT, NBC's television station, is also using programs
to promote Bond and Stamp sales.
NEW SONGS

Two new +vving Berlin numbers are being sent out to all

radio stations for their daily use. These songs are "I Paid My
Income Tax Today" and "At The President's Birthday Ball".

456-K
-11-

NEWS REELS

Schedules of newsreel shots of Carole Lombard at

the Indianapolis Bond Rally on the eve of her fatal flight;
of Denver Boys Aid Defense by buying stamps, and of "Box

Office Plan For Victory" started in Atlanta, Georgia, are
attached from Paramount and Fox Movietone News.
MOVIE STARS

The Hollywood screen stars who are coming to

Washington for the President's Birthday Ball will stop at
Alberquerque, New Mexico; Kansas City, Missouri; Chicago,

Illinois; and Indianapolis, Indiana for railroad platform,
radio and press interviews in the interest of the Defense
Savings Program. On their return to Hollywood they are also
making special stops.
Lucy Monroe will begin a 52 week nation-wide tour
to promote Defense Bond sales. The entire expenses of her
trip are being financed by the RCA Victor Company and she will
be billed as "The Minute Man Songstress of Victory". She will

visit one city each week, presiding at a song fest. The
admission price at each of these gatherings will be one dollar's
worth of Defense Savings Stamps.

456L
-12-

MOVIE STARS (Continued)

Sabu, the "Elephant Boy" of the Alexander Korda

films, begins his nation-wide tour of Newspaper Carrier Boy
Meetings from Washington on Monday, January 26. A copy of

his preliminary itinerary is attached.
Movie stars will be featured at a rally to be held
in Medina Temple in Chicago on February 12. This is being
announced as a Lincoln's Birthday Defense Savings Bond Rally.

Judy Canova, the "Hill Billy" star, is scheduled to
make five appearances at Bond rallies in Florida under the

direction of the State Administrator's Office.
MAGAZINES

Fred Sammis, editor of "Radio Mirror", and assistant
editor of the McFadden Publications Women's Group, has

volunteered to serve as Defense Savings Staff consultant on

publicity in radio and movie fan magazines. He plans to
contact editors next week and to outline a plan for continuing
support of the Defense Savings Program.

Liberty Magazine, in the January 24 issue, published
an appeal to readers to buy Bonds and Stamps in "The Last Word"

column conducted by Editor Fulton Oursler. (Copy attached).

456-M
-13MAGAZINES (Continued)

Time Magazine published a photograph of Carole
Lombard with a Defense Savings poster in the background and

mentioned her service at the Indianapolis Bond Rally in its
account of her death. (Copy attached).
Life Magazine's current issue carries a full page
picture of Miss Lombard leading the Indianapolis Rally in song.
(Tear sheet attached).
DIRECT MAIL

Defense Bond sales through the medium of Direct Mail

totalled $17,222,346 as of January 22. Sales for the last week
were $776,839.

The last two mailings, a Third Customer Mailing and a
Second Prospect Mailing, are just beginning to show results.
In four days of pulling these two mailings have produced orders

totalling $140,239.
FIELD REPORT ON PAY ROLL SAVINGS

The Glenn Martin plant in Baltimore, Maryland installed
a Pay Roll Savings Plan and expects 100 per cent participation
among its 35,000 employees.

456-N

-14-

FIELD REPORT ON PAY ROLL SAVINGS (Continued)

The Weirton Steel Company, Weirton, West Virginia
(10,000 employees), announced its Pay Roll Savings Plan, and

in a three-day intensive campaign obtained 7,778 subscriptions

for a total of $1,121,925. They have provided buttons for
employees, the first one indicating the fact that the employee
has signed a Pay Roll Savings Authorization and is participating.
The second button is given to the employee after he becomes a

Bond owner. This procedure has been effective in getting

participation.
The Celanese Corporation of America, Cumberland,

Maryland, with 10,000 employees, has more than 6,000 signed up,

with an average allotment of $1.25 per week. They expect better

than 90 per cent participation by the end of January.
Large companies announcing their plan this week include
Shell Oil Company and the Allegheny Ludlum Steel Company.

Large concerns with a high per cent of participation
are:

Kohler Company, Kohler, Wisconsin - 4,500 employees,
86 per cent
Nunn Busch Shoe Company, Milwaukee, Wisconsin 1,500 employees, 100 per cent

456.0

-15-

FIELD REPORT ON PAY ROLL SAVINGS (Continued)

American Woolen Company, Winooski, Vermont 2,600 employees, 99 per cent

The Post Office in St. Paul, Minnesota 1,095 employees, 80 per cent

South Dakota, Nevada, Arizona, Maine and New Mexico

have Pay Roll Savings in all concerns within the State with
over 500 employees. All State reports are not completed for
this week.

Kentucky, in ten days, installed 92 additional Pay
Roll Savings plans out of 100 concerns contacted. A Pay Roll
Savings plan for state employees has been approved by the
Governor. A meeting of department heads was held January 20,

called by the Governor. The Pay Roll Savings plan has been

adopted by the City of Louisville.
Sixteen concerns employing 500 or more have adopted

Pay Roll Savings in New Hampshire. Twelve life underwriters

are working out of Dover and thirty out of Manchester. A
meeting with the Mayor in Manchester was held January 22 to

secure installation of Pay Roll Savings for municipal employees.
Committees have been instructed in Pay Roll Savings

installation this week in nine counties in Texas.

456-P
-16-

FIELD REPORT ON PAY ROLL SAVINGS (Continued)

A committee of 256 members is working on Pay Roll

Savings in Evansville, Indiana; population, 96,000.
In twelve counties in Iowa, two pre-arranged meet-

ings of industrialists, labor representatives and life
underwriters were held each day for one week. Attendance
ranged from 65 to 175 at each meeting and 100 per cent

acceptance of the Pay Roll Savings plan was the rule. 1,500
labor unionists (packers) attended a Pay Roll Savings meeting
in Mason City.

All 1700 employees of the Mills Novelty Company of

Chicago, Illinois have signed up for Pay Roll Savings. Barry
Wood, in person, addressed the Mills employees over the
company's public address system.
WOMEN'S ACTIVITIES

A booth for the dissemination of information and the
sale of Defense Savings Stamps has been set up at the Mayflower

Hotel in Washington, D. C. for the annual board meeting of the
General Federation of Women's Clubs, January 23, 24, 25 and 26.
About 1,000 members are attending the sessions.

456-Q

-17-

WOMEN'S ACTIVITIES (Continued)

Among "salesladies" at the booth, will be Mrs.
Henry Wallace, who also will be heard during a Columbia
Broadcasting System network broadcast "Women In The Lobby".
The pledge campaign of the Defense Savings Program

will be explained to delegates by Harold N. Graves, and
arrangements have been made by the Federation for member

chapters to engage in a "pledge competition contest".
OUTDOOR ADVERTISING ASSOCIATIONS

We have been offered the facilities of the
associations for posting 35,000 twenty-four sheet posters
to be on association members' boards throughout the country,
beginning between March 1 and March 15. The design for this

poster was furnished by the association and all arrangements

for possible advertising by plant owners will be made by the
association. The Treasury Department furnishes only the paper
necessary for the posters.
******

457

January 23. 1948
Mr. Minoscy

Mr. Dietrich

will you please send the following eable to the American Delegation, Rio do
Jensire:

"For Mr. White from Secretary Morgoather.

Reference your No. no. 4 p.a., January 22. Your visit to
Aires has my approval."

FD: dm:1/23/42

458

TELEGRAM SENT

HRL

This telegram must be
peraphresed before being
communicated to anyone
other then a Governmental

January 23, 1942
Noon

Agency. (BR)
ANDELGAT,

RIO DE JANEIRO, (BRAZIL).
64

FOR WHITE FROM SECPETARY MORGENTHAU.

QUOTE. Your 40, January 22, 4 p.m. Your visit to
Buenos Aires has my approval. END QUOTE
HULL

(FL)

FD:FL:BMcB

459
DEPARTMENT OF STATE

THE SECRETARY
January 24, 1942
MEMORANDUM
FOR THE SECRETARY OF
THE TREASURY

Answering your note to hand
on

yesterday relative loan to the
proposed
Chinese proposi- I

tion, herewith enclose,
worth
for
whatever
it may
betoyou

and your associates, some memoran-

da on the subject, prepared by
some of my associates here.

460
DEPARTMENT OF STATE
ASSISTANT SECRETARY

January 23, 1942
MEMORANDUM

Proposed Chinese Loan

Secretary Morgenthau's plan to grant credit to the
Chinese by offering to pay the Chinese Army has been de-

clined by the Generalissimo. He has reverted to his

"original proposal that the United States grant to China
a political loan of $500,000,000, which would be the only
means of preventing impending economic collapse. This

loan should be regarded in the light of an advance to an
ally fighting against a common enemy, thus requiring no

security or other prearranged terms as to its use and as
regards means of repayment." (Message from the Generalissimo to Secretary Morgenthau transmitted January 21, 1942).
The Department has already recommended that a

"political" loan be made to the Generalissimo in the
amount of $300,000,000.

The objectives of the loan in even amount are:

(1) To strengthen the morale and will to fight of
the Chinese Government, and

(2) So far as possible, to stave off economic
collapse

461
-2-

collapse occasioned by the continued inflation of paper money.
The chief conditions within which these objectives have
to be obtained are these:

(a) The Generalissimo is likely to be cut off from
foreign imports, other than such arms and munitions as may
reach him over the Burma Road and most of which can be taken

care of by Lease-Lend operations. Foreign currency, there-

fore, is of little use to him for the purpose of paying for
imports.

(b) The loan must be so handled that it will enable
the Generalissimo to pay for goods, services, and military
expenses all of which are obtained in China. Necessarily,
these payments will have to be made in Chinese currency,
namely, yuan.

(c) It follows that the loan of American dollars must
be so handled as to give the maximum of political encouragement to the Chinese Government, and also so as to give the
Chinese Government a large amount of yuan without further

inflating or weakening the value of yuan in China.

nominal

(d) The present exchange value of the yuan is H plus
1

cents, but it is probably over valued.

462
-3-

(e) Any loan of dollars which is given to the
Generalissimo has to be converted by him into yuan in some
fashion.

Due to the political and military al tuation, we do
not have any strong position to impose onerous conditions

on the Chinese Government in respect of this loan. We are

advised that to get the maximum political effect there
should be the greatest generosity, and the fullest consultation with the Chinese Government. They should not be
merely handed a scheme but should rather be consulted as

an ally.
From the Department's point of view, it would seem

that the first step should be to open consultations at
once, presumably with Mr. T. V. Soong, indicating a willingness to make a loan of possible $500,000,000 dollars. We

should ask what the general plans for using this loan are,
and the proposed Chinese method of handling it.

It would seem desirable from our point of view that
the loan should take the form of a credit of American

dollars. This credit might be used in either of two ways:
(1) To guarantee payments of interest and amortization on an internal Chinese loan to be floated in China
by

463
-4-

by the Generalissimo and sold to the Chinese merchants,

banks, money lenders, etc. This loan would be a dollar

loan. It might be bought by the Chinese in yuan. This
would mop up several billions of paper yuan and put them
in the hands of the Generalissimo. He could use them

then to pay his current expenses, thereby using existing
yuan, instead of printing additional yuan as he does now.
The credit would be drawn not at once but gradually, to
meet the service charges of the internal loan, and could
be drawn from here as such installments fell due.
A second method, if practicable, might be to open

the credit and have it available to the Generalissimo,
in yuan, in Chungking. This would involve setting up
machinery by which American agents would purchase yuan

in China for dollars and turn them over to the Generalissimo. This likewise has the effect of mopping up the
paper yuan. The purchase would, of course, strengthen
the exchange value of the yuan and thus work against the

inflation which is at present making trouble.
Both methods would have the benefit of not trans-

ferring the entire credit to the Generalissimo at once,
but rather of having it available in such quantities as
he might need, month by month. Should any disaster
occur,

-5-

464

occur, the unexpended balance would then remain in American
hands.

The British have expressed a desire to be in on this.
They are thinking in low figures -- the maximum we have

heard is 80 million dollars which is small in comparison
to the Generalissimo's request. This would have to be
made available in sterling.
It is suggested that consultations be commenced

forthwith on this basis. It would seem unnecessary to

draw the British into the picture until the discussions
have become more really definitive though we might keep

them informed so that they could express an interest if
they so desired.

The suggestions made as to possible uses of the loan

or credit should not be construed as being inflexible. It
is quite probable that a high degree of flexibility in use
will be needed. In determining the general program, the
recommendations made by Gauss and by Sir Otto Niemeyer

ought to be taken into careful consideration. Possibly
Mr. T. V. Soong could be brought into agreement with
some part of this program.

In particular the possibility of using part of the
American advance to increase the supply of goods produced
in

465
-6-

in China or made available in China to the military forces
merits further consideration.

A.A.B.,Jr.

466

DEPARTMENT OF STATE
SPECIAL ASSISTANT TO THE SECRETARY

January 24, 1942
S

Dear Mr. Secretary:
I have the following comments on the attached
memorandum:

1. I think that it would be highly desirable to
begin consultations with the Chinese as to their plans
for using and handling a loan, expressing, at the same
time, our willingness to extend such a loan in some such
amount as $500,000,000.

2. I think the first of the two methods for using
the dollar credit, suggested on pages 3-4 of the memorandum,

is preferable to the second and might well be proposed

by us in the course of the discussions. I should, however, add to the proposal that the dollar credit would be
at the disposal of the Chinese Government either for
foreign payments or for use as a service and amortization
fund for an internal yuan loan, repayable in American

dollars, both as to interest and principal.

Leo Pasvolsky

SA:LP:EM

467
January 22, 1942

My dear Mr. President:

I am forwarding the inclosed correspondence from Mr. T. V. Soong. Naturally,

I am disappointed in the contents.
What do you suggest as our next
move?

Sincerely yours,

Man.
The President,
The White House.

Copies to:

The Secretary of State
The Secretary of War
The Secretary of the Navy

468
MINISTER FOR FOREIGN AFFAIRS
REPUBLIC OF CHINA

January 21, . 1942

My dear Mr. Secretary:
During your absence from Washington I received
the enclosed message for you from the Generalissimo.

Since Mr. Fox is due to arrive in Washington

shortly, it occurs to me that you may like to have an opportunity
of seeing him and hearing from him of the situation in China
before you renew discussions with me. However I am at your

disposal at any time, should you wish to see me earlier.
Sincerely yours,

Intername
T. V. Soong

The Honorable

The Secretary of the Treasury
Washington, D. C.

469

CONFIDENTIAL
The Generalissimo deeply appreciates Secretary Morgenthau's

efforts which have materialized in a proposal that the U. S. Government
would undertake to pay for the maintenance of part of the Chinese army

in U.S. Dollar notes. After careful consideration, however, he doubts
whether this scheme is practicable. Payment of Chinese soldiers in U. S.
currency would tend to create a cleavage between the army and the general

economic structure in China which may actually hasten the collapse of the
Chinese currency. Before Mr. Fox left Chungking the Generalissimo had a
long discussion with him in which he pointed out a number of reasons why
he considered the scheme difficult of application and which he asked
Mr. Fox to convey to Secretary Morgenthau.

The Generalissimo urgently requests that careful consideration

be given to his original proposal that the United States grant to China a
political loan of 500 million U.S. dollars, which would be the only means
to prevent an impending economic collapse. This loan should be regarded

in the light of an advance to an ally fighting against a common enemy,
thus requiring no security or other pre-arranged terms as to its use and
as regards means of repayment.

470

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE January 23,1942
TO

Mr. White

FROM

Mr. Friedman

Subject: Digest of despatch from Ambassedor Gauss dated
December 31, 1941.
1.

Ambassador Gauss in despatch dated December 31,
1941 encloses:

(a) Memcrandum of his conversation on December 20
with the British Ambassador;
(b) Memoranduz prepared by Sir Otto Niemeyer
in regard to economic problems;

(c) Memorandum reporting the conversation of
Mr. Vincent of the American Embassy on
December 18 with Sir Otto Niemeyer.
2.

The British Ambassador presented to our Ambassador
a copy of a memorandum prepared by Sir Otso
Niemeyer end indicated that he wished American

support in taking up the subject of the economicfinancial situation with the Generalissimo.

Ambassador Gauss suggested that Sir Otto should
approach the Generalissimo directly. Ambassador
Gauss comments that he "cannot understand the

apparent disinclination of Niemeyer to approach
the Generalissimo."

3. The information regarding economic and financial
conditions in China contained in the enclosed memorandum repeats and confirms information

received in earlier cables.

471
P

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DEPARTMENT OF STATE
WASHINGTON

January 20, 1942

In reply refer to
FD 893.51/7389

The Secretary of State presents his compliments to
the Honorable the Secretary of the Treasury and encloses
a copy of despatch no. 261, from the American Embassy,
Chungking, China, dated December 31, 1941, concerning

the subject finance, and economic conditions in China.

Enclosure:
From Embassy, Chungiding,

no. 261, December 31, 1941.

Copy:ec:1=28=42

(COPY)

472
Chungking, December 31, 1941.
No. 261.

Subject: Finance: Economic Conditions in China.

AIR MAIL.

The Honorable

The Secretary of State,
Washington, D.C.
Sir:

With reference to my telegrams Nos. 515 and 516 of

December 21st, reporting conversations with the British Am
bassador and Sir Otto Niemeyer, head of the British economic
mission to China, in regard to financial and economic conditions and problems in China, I have the honor to enclose
1/
2/

3/

(1) memorandum of my conversation on December 20th with the
British Ambassador, (2) memorandum prepared by Sir Otto Niemeyer in regard to economic problems, and (3) memorandum

reporting Mr. Vincent's conversation on December 18 with Sir
Otto Niemeyer.

Respectfully yours,

C. E. Gauss

Enclosures: 1-3, as stated.
Original and one copy by air mail to the Department.
Four copies by pouch to the Department.
851

JOV/cwc

Copy:ec:1-28-42

Enclosure no. 1 to Despatch no. 256,
dated December 27, 1941, from the

C

0

Embassy at Chungking.

P

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MEMORANDUM OF CONVERSATION

December 20, 1941

Subject: Economic-Financial Measures Urgent in
China with the Outbreak of the war in

the Pacific.

Present: Sir Archibald Clark-Kerr, British Ambassador
Mr. Gauss

Sir Archibald Clark-Kerr called on me this morning

by appointment and handed me the attached copy of a memoran-

dum prepared by Sir Otto Niemeyer (head of the British
Economic Mission to China) outlining economic-financial
measures considered by him as urgent in China with the

outbreak of the war in the Pacific.

Sir Archibald said that Sir Otto Miemeyer had been
unable to arouse the Minister of Finance, Dr. H. H. Kung,
to consideration of the urgent problems resulting from
the outbreak of the war: Dr. King is ill, and seems to be
somewhat "groggy" in mind. While the Vice Ministers of
Finance, 0. K. Yui and Y. C. Koo, seem to be full cognizant of the necessities of the situation they are unable
to do anything; they do not have the courage to go over Dr.
Kung's head.

Sir Archibald mentioned that Sir Otto Niemeyer had

recently outlined to Mr. Vincent, First Secretary of this

Subamay, the financial-economic situation. I acknowledged
that I had learned from Mr. Vincent of this conversation,

The British Ambassador said he wished to consult with
me as to the steps which should be taken in the present
situation since Dr. Kung apparently is unable or unwilling

to give his mind to it. He felt that while this is a deli-

cate domestic problem in which we should be cautious about

interfering, nevertheless he felt that it should be taken

up, probably with the Generalissimo - and by the use of "we"
indicated his thought that I should join with him in doing
so.

I read the memorandum from Sir Otto Niemeyer and pointed

out to the British Ambassador that, after all, Sir Otto is

an economist and financial expert of high reputation, that
he came to China on his economic mission on an invitation
from the Generalissimo to the British Government, and that
recommendations from a man of Sir Otto's standing should
certainly receive the most attentive consideration by the
Chinese Government. I continued that it seemed to me that
Sir Otto should make the approach to the Generalissimo,
handing him a carefully prepared memorandum, in as simple

473

-2-

language as possible for the Generalissimo has little understanding of finance and economics; that the memorandum

should be carefully translated into Chinese; and that Nie-

meyer might appropriately make it known to the Generalissimo
that his findings and recommendations in the present emergency had been made known to the British Government - and
I would have no objection to his saying that as we have been
much interested in this subject he has also made them known
to the American Ambassador for the information of the
American Government. I suggested that Sir Otto must feel

that there is little value to his remaining here on an
economic mission of inquiry if he is not entitled to have
free access to the Generalissimo, to present his views and

recommendations, and have them at least given consideration.

Sir Archibald commented that my views followed very
much along the line of what he had been thinking; he believed
that perhaps Niemeyer should prepare a simple but careful
memorandum on the subject and then he (Sir Archibald Clark-

Kerr) should take it to the Generalissimo. (I cannot understand the apparent disinclination of Niemeyer to approach
the Generalissimo.) I took occasion to comment that I
thought that if Niemeyer were to see the Generalissimo and

submit his recommendations, they must be listened to: whereas,

for instance, if I, who do not hold myself out as an economist
or financial expert, were to approach the Generalissimo on
such a subject, unless under instructions of my Government,

he might rightly think that I was interfering in what is a

domestic Chinese problem, and even if he did not say that,
he would not regard me as an expert to whose advice he

should give attention. I thought'Niemeyer was in an ideal
position to approach the Generalissimo - his standing and

reputation; the fact that he is in China in response to the
Generalissimo's invitation to the British Government, etc.,
etc.

Referring to a possible loan to China on which an
internal bond issue might be attempted in an effort to slow
up currency inflation, Sir Archibald said that he understands that what is intended is that the bonds shall be
guaranteed by the British and American Governments, as to

principal - interest being an obligation of China. He said
that the subject is now before the British Government and
is being discussed with the British Treasury which, if it
finds the proposals feasible, will undoubtedly contact the
American Government. He did not say whether this was a
proposal which had been discussed with the Chinese Govern-

ment; but he did mention that he knows (unofficially) that
the Chinese Government was contemplating a request for a

half billion dollar American loan, that Owen Lattimore was
carrying letters to the President and to Mr. Morgenthau for
this purpose, but "Providence intervened" and Lattimore did
not get off for the United States and the matter is "now
back in the pot".
The conversation turned somewhat and mention was made

of Dr. Fox. Sir Archibald regretted that Fox was apparently

474

475
not a man of the standing and reputation of Niemeyer and that
there was on one of Niemeyer's standing representing the
United States on a joint Anglo-American mission. I remarked
that Fox is at present absent in Kunning but he should return
here in a few days, and I should be glad, if Sir Otto Niemeyer
desired, to sound out Fox on his views and see if perhaps his
support could be given to the Niemeyer memorandum. I also
mentioned Dr. Arthur Young, adviser to the Ministry of Finance.
Clark-Kerr said that Young had been most cooperative toward
Niemeyer; he is a good man; but apparently the Chinese are
not inclined now to pay much attention to Young. Sir

Archibald said, however, that it would be helpful if Fox
and Young were to support the Niemeyer recommendations.

I left the matter at that.

Sir Archibald said that he wished I would give thought

to the possible desirability of our joint approach to the
Generalissimo some time in the future on the subject of the
economic-financial situation. I replied that I should like

to inform my Government of the situation and would be guided

of course by any instructions I might receive: and I did
not believe that I should go to the Generalissimo on financialeconomic problems, domestic problems of China, except under

instructions; that any representations I might make-any
representations either of us could make - would bear little
weight unless they were made under instructions of our Governments, whereas Sir Otto Niemeyer is here for the very purpose
of examining the financial-economic situation, at the invitation of the Generalissimo to the British Government, and he
is in a position to approach the Generalissimo directly,
especially in the illness of Dr. Kung.
C. E. G.

CEG/go

Copy:ec:1-28-42

COPY

Enclosure no. 2 to Despatch no. 256,
dated December 27, 1941, from the
Enbassy at Chungking.

Memorandum prepared by Sir Otto Niemeyer, Handed to the

Ambassador December 20 by the British Ambassador.

The outbreak of war in the Pacific will clearly have
reactions on the already previously difficult economic situation of China and would seem to call for an immediate

reconsideration of pre-existing plans. The salient new
feature is the blocking of the external approaches to China
and the consequent probability that say for the next six
months she can receive little if anything in the form of
imports from abroad.

This will have certain effects upon the Budget, some
of the sums provided in which need a greater or lessor amount

of external supplies for their effective disbursement. Some

heads of the Budget may need reconsideration accordingly.

But it will have much wider effects than that on China's
general economy.

Should not immediate consideration be given to these

consequences and to the best way of meeting them?

For instance:

(1) Should not an immediate report be made of the

available supplies of really essential war materisls in China - high octance gasoline, ordinary
gasoline, arsenal supplies, essential metals and
chemicals, bank notes and paper for bank notes and arrangements made to ration them (prohibiting

if necessary all private use) and to consider
practical means ( supplies, transport et cetera)
of making good deficiencies?

(2)

Should not some one person in direct daily touch
with the Central Government and working with Chungking Government Departments be given absolute con-

trol over priorities on transport from Burna (e.g.
to secure the despatch of oil refining machinery

at once from Rangoon)?

(3) Should not immediate steps be taken to organize
and encourage domestic hand work production of

articles of daily use - whether through Cooperatives or otherwise?
(4) Should not steps be taken through the Joint
Banking Committee to control the granting of
credits by private Banks and the rates of interest
which such private Banks may pay on deposits or

receive on advances?

476

477
-2-

(5)

Should not immediate steps be taken to assure what-

ever foreign support can be practically used for
the issue of an internal loan to be subscribed to
by the public in China (and to that extent reduce

inflation)

(6) Should not immediate steps be taken in view of
the sati sfactory progress of rice collections to

distribute some of this rice in large cities at

prices somewhat below the present official prices
and to make the fact that this has been done widely
known?

It might be that if measures of this kind were to be
contemplated it will assist in their immediate adoption and
coordination 1f, say, three Ministers were definitely charged
with their supervision and asked to report weekly to the Generalissimo on the progress made under each head.

17th December, 1941.

Copy:ec:1-28-42

C

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478

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Enclosure no. 3 to Despatch no. 256,
dated December 27. from the Embassy
at Chungking.
MEMORANDUM FOR THE AMBASSADOR

December 19. 1941

Subject: Finance-Economic Problems

Yesterday I had luncheon with Sir Otto Niemeyer of the British
Economic Mission to China. After lunch, Sir Otto said that he wanted
to lay before me certain pressing problems in regard to Chinese
economics and finance in order that I might in turn bring these
problems to the attention of the Ambassador. He had gone over the
situation with Sir Archibald Clark-Kerr, the British Ambassador, and
said that Sir Archibald planned to see Mr. Gauss within a day or so
in regard thereto but that he wanted Mr. Gauss to have an advance
explanation through me.

Sir Otto said that, although I was probably aware of much that
he would have to say, he would review the situation as he saw it, and
to the extend that he was informed, as a background to the proposals
he had to make. The following is a summary of his remarks:
Officially, the Chinese Government was reported to have expended

approximately six billion dollars last year (1940) and some seven

billion this year but that actual expenditures were nearer ten billion.

Receipts from revenues of all kinds amounted to about ten percent of
expenditures in 1941. The deficit was met almost wholly by issuance
of new currency in 1941, the amount roughly being seven billion
dollars.
In 1937 national currency in circulation amounted to something

in the neighborhood of two and one-half billion dollars. At the end
of 1940 it amounted to about seven billion dollars. The rate of

increase is obviously alarming. It is very difficult, however, to
convince Chinese officials, particularly Dr. H. H. Kung, of this

fact and General Chiang does not understand the situation. Dr. Kung
does not, or pretends not to, see the connection between the
precipitate and ominous rise in prices and the issuance of new
currency.

A budget for 1942 has been prepared and submitted to the
Executive Yuan (Sir Otto did not say so but I assumed that it had and
been passed). The budget was prepared in a most unscientific
haphazard fashion, the processes being largely a matter of the
Executive Secretary of the Executive Yuan (T. F. Tsiang) receiving et
unsupported estimates from the various ministries, departments, 1942
cetera, and paring them down by rule of thunb. The original and

budget provided for expenditures of thirty billion dollars

optimistically anticipated revenues of five billion. By a process for
of simply cutting items and eliminating others, the estimate
expenditures was reduced to sixteen and one-half billion of which

479
-2-

one and one-half billion was for provincial as distinguished from
national demands. The figure for military expenditures is eight and
one-half billion dollars. Taxes are being raised and the collection
of land tax in kind and the sale of rice certificates is progressing
favorably according to the Chinese. Whether or not five billion dollars
in revenue is collected depends largely on the price at which the
Government values the rice and other grain collected in lieu of a
monetary land tax. Of the 60 million picule of grain which the Government expencted to collect, 30 million has been collected and it is
confidently anticipated that the other half will be collected. (These
figures are based on Chinese reports in which Sir Otto obviously and

rightly did not place much confidence). In point of fact, revenues
will probably not reach five billion and expenditures will almost
certainly exceed fifteen billion.

Nevertheless, accepting the figures on their face value for the
sake of discussion, there will be a minimum deficit of ten billion
dollars which, if met entirely through the issueance of new currency,
would raise the amount of currency in circulation to approximately
twenty-five billion. The serious if not disastrous consequences of such
an increase are obvious. The issuance of U. S. dollar and sterling supported bonds has been suggested, these bonds to attract private, as
opposed to banking, investors in unoccupied China. Not even an approx-

imate estimate is practicable with regard to the amount of capital
there is available for such investment; nor is it possible to give an
opinion whether the bonds will attract investors. The Chinese wanted a
loan amounting to a half billion U. S. dollars (at the stabilization

rate, a half billion U. S. dollars is roughly the equivalent of ten
billion Chinese dollars, the amount of the estimated deficit). A
loan in that amount will be a mistake because it can not be effectively

utilized and would therefore be misleading. A loan which would permit
the issuance of two billion Chinese dollars worth of bonds would be

reasonable. (Sir Otto mentioned loans of fifty million U. S. dollars
and ten million pounds but said that these amounts might be doubled

initially or that the amount might be increased if needed. It will be
recalled that Dr. Fox mentioned to me some ten days ago that the

Chinese wanted a loan of a half billion U. S. dollars but that at first

blush two hundred million seemed to be a more reasonable figure).
Irrespective of the amount, something must be done and done

quickly in regard to the loan because it will take some time to arrange
administrative details and machinery for issuance (Sir Otto thought
the matter might even now be under discussion in Washington).

Other problems of a related nature are pressing. The supply of
goods which has been reaching unoccupied China from Shanghai and Hong

Kong is cut off and there is little early prospect of further goods
reaching Burma for transportation to China. This area is faced with

480
-3-

the prospect of an acute shortage of goods for a period of at least six

months. The Government should at once take stock of available essential
commodities such as gasoline, materials for arsenals, materials required
for the manufacture of basic consumer goods. A system of rationing,

even though only partially effective, should be instituted. Measures
should be taken immediately to remove the accumulated stocks of goods

from Burma under a strictly enforced system of priorities. Financial
encouragement should at once be given to the development of domestic

industries for the production of textiles and other consumer goods
(Rewi Alley told me last week that fifty million Chinese dollars in grants
or loans to the C. I. C. would greatly and quickly increase production
by the unity of that organization but that he was finding it impossible
to obtain even eight million dollars from the banks, even though the
loans in that amount had already been administratively approved). Increase
in the production of petroleum derivatives in the northwest awaits the
arrival of refining machinery now at Rangoon. This machinery should be
brought in at once.

Hsu Kan, Minister of Food, claims to have collected thirty million
piculs of rice. Steps should be taken to determine what amount of this
is needed for the army (Sir Otto estimated fifteen to twenty million
piculs) and the remainder should be gradually sold for civilian use at
low prices to discourage hoarders and bring down prices - or at least to

keep them from going higher.

Speculation is having a very bad effect on the general economic

structure. Exorbitant interest rates and general uncertainty are the

cause of this. The Government should fix a reasonable maximum rate of

interest for private bank deposits and for bank loans and control credits.

Admittedly, the machinery for enforcing such a measure is wanting, but
even partial enforcement would have some effect.

The foregoing is the substance of Sir Otto's remarks, although we
discussed the various problems in greater detail than indicated above.
With regard to the question of the bond issue, I asked Sir Otto whether
it would not be advisable to establish some kind of Anglo-American supervision over future note issues and also over Government expenditures.
He said, yes, that it would be advisable, but that he did not see how
it would be feasible in present circumstances to do so; that time did
not allow for instituting such supervision and that the Chinese must be
relied upon to keep expenditures as low as possible and curtail note
issues. In this connection he remarked that the Chinese Government

might find itself in the rather curious position of not being able to
obtain bank notes from abroad; that this was another problem that Dr.
Kung should fact attonce.

481
Sir Otto said that it appeared useless to bring these matters and
problems to the attention of Dr. Kung; that his health and character

militated against effective action. He said that the two Vice Ministers
of Finance were sincerely concerned over the situation and the future,
as were also Chinese banking and business people generally. He said
that, although General Chiang did not have an intelligent grasp of
the situation he was the only man to be approached in order to get action,
if in fact any action could be gotten. He was not optimistic but he
said that every effort should be made to get the responsible Chinese to
realize the seriousness of the situation and the urgent need of taking
action; and that he felt that a forceful approach to General Chinag seemed
to him the best, if not the only, way to get something started.
John Carter Vincent
JCY/gs

Copy:1c:1/21/42

482
Treasury Department
Division of Monetary Research
Date 1/23/42

19

To: Secretary Morgenthau
From:

V.F. Coe

Mr. Currie has sent us an

account of the flight from

Hon kong by the aviation

official in charge. He

expresses his appreciation

for Mr. Fox's cooperation.

MR. WHITE

Branch 2058 - Room 214

4

483
COPY

Excerpt from letter of W. L. Bond to H. M. Bixby - Chungking,
China, December 17, 1941.

"As everything was then going smoothly, I drove up to
the Peninsula Hotel in the most complete blackout you could
imagine. It was a very difficult job in itself. The purpose of my trip was to see as many Government officials and
important Chinese that I could who might be able to leave
quickly. I saw Mr. Loy Chang and Mr. Hsi Teh Mou, of the
Central Bank, and told them we would evacuate them and their

families that night if they could 30. Mr. Loy Chang said he

was unable to leave that night and Mr. Mou was uncertain.
Mr. Mou took me up to Mr. Fox's room; Mr. Fox is head of the

Stabilization Board. I told Mr. Fox that we would be able
to take out ght people that night, provided they could be
at the airport, bringing 10 kilograms of baggage each. Mr.
K. P. Chen was there also with Mr. Fox and I told him we
could take him and his wife, included in this eight. Mr.
Fox said he would like to send some of this staff, particularly Mr. Frese, whose wife had just had a baby, and Mr.

Taylor, also of the Stabilization Board. I told him we
would take any eight but they must be prepared; I would
notify them later.

"Shortly after Higgs' arrival, Kessler came in from
his first trip to Namyung in the DC-2. He reported that

Sweet was having engine trouble and was unable to get off.
We dispatched both of these planes loaded with staff, including all of the Clipper crew except Captain Ralph, these
planes making another trip to Namyung. I then phoned Mr. Fox

to send his party to the airport as soon as he could. About
three quarters of an hour later his partyarrived, including
himself and two of his staff, Mr. Hewlitt and Mr. Adler.
He was unable to get Mr. Frese and Mr. Taylor as they were
staying at the Hongkong Hotel and could not get over to
Kowloon. He also had Mr. K. P. Chen and wife and Mr. Tsuyi

Pei and several other Chinese officials. By this time
Colonel Hughes, British Liaison Officer, Mr. Hall Patch,

of the British Embassy, Mr. Cassells, of the Hongkong
Shanghai Bank, and a very important Chinese General from
the Headquarters' Staff were also at the airport. Pilot
McDonald came in about this time from Kunming with the DC-3.
We loaded all the above-mentioned party on this and enough

more to fill the plane. This plane was then dispatched about
2 o'clock for Chungking, with Woods and McDonald as crew.

484

-2Later the other DC-3 and the DC-2 returned from Namyung
and were dispatched to Chungking, loaded mostly with CNAC
personnel and supplies.

"I would like to express my real appreciation for
Mr. Fox. He organized his party exactly as requested. Also
he did not include himself until he had made every effort to

get all of his staff out first. But, as stated above, Mr.

Frese and Mr. Taylor were unable to get across to Kowloon

that night. Also he tried to get Mr. Mou and his wife, Mr.
Loy Chang and Mr. Tsuyi Pei to go, all of whom refused
except Mr. Pei. He did not include himself until he had
failed to get anyone else."
(Information transmitted by Mr. Currie.)

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By Safe Hand

BRITISH EMBASSY,
WASHINGTON, D. C.

W.T. 1020/AA/20/42

January 23, 1942.

SECRET

Dear Dietrich,

From time to time we receive data on the amount of
dollar notes carried by air from Brazilian consignors to New
York, and we are attaching a schedule giving the details of the
consignments for the period between July 15th to December 15th

1941. You will see therefrom that Brazilian consignors sent to
New York consignees, the latter all being first class New York
banks, a total of $377,981.
In a split-up of the New York banks, we find the follow-

ing amounts consigned to each:-

Manufacturers Trust Co., N.Y.C.
From Banco Borges
Casa Bancaria Monero
If

Trust Co. of North America, N.Y.C.
From Banco Nacional Ultramarino
Bordallo, Brenha

$140,000
4,260

$144,260

73,315
49,145

122,460

=

Chase National Bank, N.Y.C.

From Agencia Financial de Portugal 80,710
9,200

Magalhaes, Franco

II

Irving Trust Co., N.Y.C.

89,910

12,400

From Moreira Gomes

Bank of London & South America.
N.Y.C.

6,011

From Bank of London & South America

Guaranty Trust Co., N.Y.C.

2,940

From S.A. Martinelli

$377,981.

You may wish to compare the details herein given with
records available to the U.S. Treasury.
Yours sincerely,

Mr. Frank Dietrich,

(Signed) R. J. Stopford

U.S. Treasury Department,

Stabilization Office, Room 279,
Washington, D. C.

Copy:1c:1/27/42

486
Date Despatched
-1941-

U.S.$

July
July

4,500
7,000

18

25

August
August
August
August
August
August
August
August
August
August
September
September

700

3

8

8

8

8

10

14
17
17

19
5

5

September 12
September 14

September 19
September 19
September 21
September 26
September 28
October
October
October
10
October
10
October
10
October
12
October
20
October
20
October
21
October
21
October
24
October
24
October
3

3

3

November
November
November
November
November
November
November
November
November
November
November

7

7

7

11
11
17

21
22
22
29
30

November 30

November 30

Brazilian Consignor

A.F. de P., Rio

New York Consignee

S.A. Martinelli, Rio

C.N.B.
M.T.C.
G.T.C.

Bordello Brenha, Rio

T.C. of N.A.

Banco Borges, Rio

M.T.C.

Banco Borges, Rio

4,000
10,000
4,000
15,170
4,500
12,000
1,000
3,995
2,016

Bordello Brenha, Rio
B.N.U., Rio

T.C. of N.A.
T.C. of N.A.

A.F. de P., Rio

C.N.B.
M.T.C.
G.T.C.

10,000 *

Banco Borges, Rio

4,500
4,650
4,500
4,560
10,000
4,500
4,500
10,155
12,400
4,500
10,000
4,000
10,000
10,000
4,500
1,500
4,500
5,000
3,558
6,000
1,888
4,500
12,000
18,645
12,000
4,500
14,000
4,500
5,343
1,240
4,500
2,760
4,200
4,500

Banco Borges, Rio

S.A. Martinelli, Rio
B.L. of S.A., Bahia
B.L. of S.A., Bahia
A.F. de P., Rio
A.F. de P., Rio
A.F. de P., Rio
A.F. de P., Rio

Banco Borges, Rio

A.F. de P., Rio
A.F. de P., Rio
B.N.U., Recife

Moreira Gomes, Rio

A.F. de P., Rio

Banco Borges, Rio

A.F. de P., Rio

Banco Borges, Rio

B.N.U., Rio

A.F. de P., Rio
Casa Bancaria Monero, Rio

A.F. de P., Rio

Magalhaes Franco, Recife

B.N.U., Recife

Banco Borges, Rio
B.N.U., Manaos

A.F. de P., Rio

B.N.U., Rio
Bordello Brenha, Rio
Banco Borges, Rio

A.F. de P., Rio

Banco Borges, Rio

A.F. de P., Rio
B.N.U., Recife

S.A. Martinelli, Rio

A.F. de P., Rio

Casa Bancaria Monero, Rio
Magalhaes Franco, Recife

A.F. de P., Rio

B.L. of S.A.
B.L. of S.A.

M.T.C.
C.N.B.
C.N.B.
C.N.B.
C.N.B.
M.T.C.
C.N.B.
C.N.B.

T.C. of N.A.
I.T.C.
C.N.B.
M.T.C.
C.N.B.
M.T.C.

T.C. of N.A.
C.N.B.
M.T.C.
C.N.B.
C.N.B.

T.C. of N.A.
M.T.C.

T.C. of N.A.
C.N.B.

T.C. of N.A.
T.C. of N.A.
M.T.C.
C.N.B.
M.T.C.
C.N.B.

T.C. of N.A.
G.T.C.
C.N.B.
M.T.C.
C.N.B.
C.N.B.

487
Date Despatched
-1941December
December
December
December
December
December
December

*

2

5

7

9

12
12
13

Possibly $100,000

Copy:bj:1-27-42

U.S.$

10,000
14,000
10,000
22,500
15,000
5,201
4,500
377,981

Brazilian Consignor

New York Consignee

B.N.U., Rio

T.C. of N.A.

Banco Borges, Rio
Banco Borges, Rio

M.T.C.
M.T.C.

Bordello Brenha, Rio

T.C. of N.A.

Banco Borges, Rio
B.N.U., Pernambuco

M.T.C.

A.F. de P., Rio

C.N.B.

T.C. of N.A.

488

TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE January 23. 1942
TO

Secretary Morgenthau

FROM

Mr. Dietrich

CONFIDENTIAL

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

£36,000
£65,000

Open market sterling remained at 4.03-3/4, and there were no reported
transactions.
The Canadian dollar discount narrowed to a final quotation of 11-5/8%,
as against 11-7/8% last night. The Post Office, which appeared as a buyer yesterday afternoon, was reported to have been in the market today as well.

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

were as follows:

Argentine peso (free)

Brazilian milreis (free)

Colombian peso
Mexican peso

Uruguayan peso (free)
Venezuelan bolivar
Cuban peso

.2365
.0516
.5775
.2065
.5250
.2675
Par

In order to increase the Stabilization Fund's gold balance, we purchased
$12,000,000 in gold from the General Fund, through the New York Assay Office.
The Federal Reserve Bank of New York reported that the Bank of Mexico

shipped $210,000 in gold from Mexico to the Federal for its account, disposition
unknown.

In London, spot and forward silver remained at 23-1/2d and 23-9/16d
respectively, equivalent to 42.67$ and 42.78$
The Treasury's purchase price for foreign silver was unchanged at 35$.
Handy and Harman's settlement price for foreign silver was also unchanged at
35-1/8$.

We made no purchases of silver today.

489
BRITISH EMBASSY,
WASHINGTON, D.C.

PERSONAL AND

January 23rd, 1942.

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,
(For the Ambassador)

R. I. Campbell
The Honourable

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

Copy No.

13

490

BRITISH MOST SECRET

(U.S. SECRET)

OPTEL No. 26

Information received up to 7 a.m., 22nd January, 1942.
1. NAVAL

Early 21st a corvette and four merchant ships went ashore off
East Coast of IRELAND,

17th, A Russian minesweeper was torpedoed and sunk off MURIANSK,

19th. One of H.M. submarines probably sank a 7,000 ton tanker
off the East Coast of SICILY, on 20th when approaching MALTA and she was at-

tacked by aircraft and sustained minor damage. It is now known that a small
British ship was sunk off the PHILIPPINES on the 24th December and an unknown
Norwegian ship was torpedoed off CHRISTHAS ISLAND on the 20th January.
2. MILITARY

LIBYA. 20th. Activity restricted by severe sandstorms.
MALAYA. 20th, The Japanese have occupied ENDAU, CENTRE: Our

forces have withdrawn South of the SEGAMAT River to conform with movements fur-

ther West. No contact with enemy reported. WEST: Enemy has maintained strong
pressure in area between MUAR and YONG PENG supported by incessant dive-bombing

and low altitude attacks. Heavy fighting since 19th near BAKRI but details

lacking. Estimated our Field Artillery in one action inflicted 400 casualties
at close range. To have launched counter-attacks to join up forces cut off by
the enemy's advance.

BURNA. 21st® The Japanese have attacked in the KA'KAREIK Area,

where our forces, fighting throughout the day have been resisting strongly.
Heavy fighting is in progress. MOULMEIN has been reinforced.
BORNEO. The Japanese have made further progress North-East of
SINKAWANG and forces are withdrawing.
NETHERLANDS EAST INDIES. AMBOYNA has been evacuated by N.E.I.

Military Air Force personnel.
RUSSIA. Heavy Russian attacks are in progress in the DONETS
Sector South-East of KHARKOV.

3. AIR OPERATIONS

WESTERN FRONT. 20th/21st. 23 tons of high explosives were

dropped on EMDEN in good visibility and some fires were started.

21st. Spitfires made low flying attacks on minor objectives in
Northern France. A Catalina, on anti-submarine patrol crashed in SPAIN.

-2

491

21st/22nd, 121 aircraft sent out - BREUEN 55, ENDEN 38, leaflets (PARIS area) 12. Seven medium bombers are missing, Sixty enemy aircraft
were operating most of them sea-mining and against shipping off the East Coast,

LIBYA. 20th, Bad weather restricted operations. Four Blenheims obtained hits on barracks West of HOMS (L) and damaged a bomber on ZOUARA
aerodrome.

20th/21st. Three Wellingtons bombed TRIPOLI (L).

MALTA. 21st. The Island was attacked by a total of 70 Junkers
88 and Messerschmidts 109. Three Hurricanes on the ground were damaged at HAL

FAR aerodrome. Our fighter operations were severely hampered since two aerodromes were under water.

MALAYA. 19th. Three additional Buffaloes reported missing
and three enemy aircraft probably destroyed.
20th. Our bombers attacked KUALA LUMPUR acrodrome and fighters

intercepted six enemy bombers in the BAKRI area forcing them to jettison their
bombs and destroyed one of them. About 100 enemy aircraft attacked SINGAPORE
ISLAND causing damage and casualties at two aerodromes, one Hudson was destroyed

and two Buffaloes damaged on the ground, slight damage was also caused at the

naval base. Our fighters including 14 Hurricanes, intercepted and destroyed
three enemy bombers and one fighter and damaged three other aircraft. Three

Hurricanes are missing, one pilot safe. Anti-aircraft shot down three enemy
aircraft in Central JOHORE.

BURMA. 20th, Six Blenheims, escorted by American fighters,
attacked NESCD aerodrome, all bombs fell in the target area starting fires and
two enemy aircraft were destroyed. Two Buffaloes were shot down over HOULMEIN.
21st. RAHENG aerodrome, 100 miles east of MOULMEIN was success-

fully attacked.
4. AIRCRAFT CASUALTIES IN OPERATIONS OVER AND FROM THE BRITISH ISLES

British - 7 bombers and 1 Catalina - 8,
5.

It is estimated that aircraft production in Germany the Pro-

tectorate and Poland has now risen to about 2,500 per month, including about
1,700 operational types. These include some 570 long range bombers, 190 shortrange bombers, 440 single-engined fighters and 215 twin-engined fighters. A1-

though skilled labour is probably a limiting factor a further increase must be
reckoned with during 1942.

TREASURY DEPARTMENT

492

INTER OFFICE COMMUNICATION
DATE

January 23,1942

Secretary Morgenthau

TO

Mr. Kamarck

FROM

Subject:

Summary of Military Reports

Russo-German War

British Intelligence states that vital issues hang

on the question of when and where the Germans can stop

the Russians. The Germans have to establish a line and

stabilize the front, so that they can withdraw some of

their tired troops for rest and refitting. Nearly all

of the armored divisions, for example, have been con-

stantly in action without a proper rest for six months.

The Russians have been keeping such pressure on the
Germans that they have been able to withdraw only A

very few divisions for rest and refit in Germany. The

Reichswehr cannot undertake any major operations else-

where unless and until they can establish A stabilized
line and then take about two months to rest and re-eguin

their troops.

(U.K. Operations Report, January 20, 1942)
(What is happening in Russia appears to be a con-

flict between two opposing schools of strategy. The
Germans are, of course, adherents of the blitzkrieg or
knock-out school. The Russians have the theory of
continuous and increasing pressure. As stated in the

Red Army paper, Kraznaya Zvesda, "Modern warfare is

not like a boxing match in which the better man knocks
out his opponent suddenly with one blow. In war an
uninterrupted flow of strength and energy is necessary
in order to beat the enemy to his knees.
Heavy snowfalls in South Russia have probably added

to the operational difficulties of the German Air Force,
which has been unable to exert its maximum effort. It
is reported that Russian airplanes are extensively fitted with skis, but there is no evidence to show that

German aircraft are so equipped.

(U.K. Operations Report, January 10, 1942)

-2-

493

On the Moscow front, the German air force does not

appear to have been able to interfere seriously with the
Russian supply system, or to protect effectively its
own retreating columns.

(U.K. Operations Report, January 20, 1942)
Pacific War

The Japanese have concentrated striking forces of

several battleships, five or six cruisers, five aircraft
carriers, and auxiliary craft at Truk in the Caroline
Islands (almost midway between the Philippines and
Hawaii.) Our army believes that this force is designed
to gain bases for action against the sea route north of
Australia,or the air reinforcement route farther to the

east (Hawaii-Canton Island-Fiji-New Caledonia-Australia.)
The Japanese are believed to have five divisions

in the Philippines, five divisions in Indo-China and

Burma, and four or five in Malays. The total would come
to 300,000 to 400,000 men.

Reinforcements of field artillery and other equipment are being landed in Luzon. The game appears to be
to concentrate sufficiently large forces to crush the
American and Filipino forces. Such a victory would be

valuable for prestige reasons and would make it possible
to use Manila Bay as a base.
(M.I.D. Information, January 22, 1942)
The British believe that the Japanese now have three
squadrons of heavy bombers based in the Caroline and Mer-

shall Islands. (The bombers located on these bases give
Japan a striking force available against United Nation
bases and naval vessels in the areas north and northeast
of Australia. )
(U.K. Operations Report, January 19, 1942)
China

In the opinion of the British, the Japanese operation

against Changsha was probably intended as a diversion
while their attack on Hong Kong proceeded. It succeeded

in its object by draining off a considerable number of
Chinese troops. Owing to the weakness of the Japanese

force employed, the Chinese were able to drive it back.

-3-

494

The Chinese claims of a great victory have not yet been fully
substantiated. Press reports are exaggerated.
(U.K. Operations Report, January 20, 1942)
Other European Spheres

The strengthening of the German Air Force in Sicily
and South Italy continues. A daily movement of about 1,800
tons of gasoline and Diesel oil from Germany to Italy
started on December 12 and was still continuing on January
3.

There are no signs of any military preparations for a

German movement into Spain.

There is no evidence of any military threat to Turkey
in the near future.
(U.K. Operations Reports, January 14,20, 1942)

Battle of the Atlantic
The westward movement of U-boats across the Atlantic
has continued. There are now concentrations of German submarines south of Newfoundland and off the New England coast.

A few are also operating west of the Straits of Gibraltar.
There is no indication that any submarines are in the
South Atlantic.

of 32 enemy merchant vessels (17 Italian and 15 German)

which tried to run the blockade during 1941, 14 totalling
84,000 tons were intercepted. of these ,10 were scuttled
or sunk and four captured. Out of the four German ships
which crossed the Atlantic to Latin America during the year,
only one succeeded in returning safely.
(U.K. Operations Report, January 20, 1942)

495

of Possible Interest
The Federal Communications Commission, in its monitoring

of foreign radio broadcasts, has been picking up an interesting station called "The Voice of the Chief", which claims
to be the voice of the German army. There is not enough
information, as yet, whether the station 18 actually broadcasting from Germany or not. The broadcaster attacks the
Nazi Party, but speaks favorably of Hitler and the army.
A recent broadcast gave the "inside story" of Field
Marshal General von Reichenau's death. According to this,
von Reichenau became sick during the course of a long interview with two emissaries from the head of the Gestapo,
Himmler. After several hours, the two Gestapo men called
in von Reichenau's adjutant, who found his general with
the symptoms of a serious apoplectic stroke. Von Reichenau
died without regaining consciousness. Requests for an
autopay were refused.

The station went on to say:
'The fact 18 that Reichenau played a risky
game
we did know all about the
various secret meetings which took place
between Reichenau and Herr Himmler prior
to the dismissal of Field Marshal General
von Brauchitsch. It may be that Reichenau
promised Himmler more than he could get the
army to do. It may be that the filthy dog,
Himmler who already felt like a victor, had
made himself at home in the Fuehrer's headquarters and gave the army orders instead
of paying attention to his own filthy organization.
"It may be that he made demands on Field

Marshal General von Reichenau which were

even too crazy for this diplomat. Whatever one may think of the political conduct
of Field Marshal General von Reichenau, in
him we are losing a first class specialist
in modern warfare, a loss which 18 doubly

serious in view of the difficult strategic

and tactical tasks which confront our army
leadership.

496

RESTRICTED

3-2/2657-220: No. 609

M.I.D., N.D.

11:00 A.M., January 23, 1942.

SITUATION REPORT
I.

Pacific Theater.

Philippines: Several strong enemy attacks on our Luzon line
were repulsed yesterday. The fighting was extremely heavy and continued

throughout the day. Air activity was limited. In the vicinity of Davao,

on Mindanao, Japanese civilians formerly residing in that area are being
organized into a hostile armed force of more than 9,000. Hawaii: No
further report of enemy action. Malaya: Confused fighting continues
in the Muar section of western Malaya, with the press reporting that the
British are conducting a general withdrawal to shorten lines across the
peninsula. Apparently there is no major fighting going on along the
cast coast. Burma: According to the press, comparatively small British
and Japanese forces are engaged in fighting east of Moulnein, near the
southern Burna-Thailand border. The same source reports that the British
are withdrawing slightly in that area, Australasia: Japanese forces
are active in this theater, with the press reporting that enemy troops

have made landings in New Guinea and in the Solomon Islands. There is
nothing further on the reputed Japanese landing at New Britain. West

Coast: No further reports of hostile activity.
II.

Eastern Theater.

Both sides report heavy fighting at various points along the
front. The Russians continue to advance west of Nozhaisk. The Germans

claim that a counterattack in the central sector inflicted heavy losses
on the Russians.

III. Western Theater.
Air: The press states that R.A.F. bombers in force continued
heavy attacks last night on the ports of Bremen and Emden, as well as on
airdromes in German-occupied Holland and the docks at Boulogne.
IV.

Middle Eastern Theater.

Ground: What the British thought to be an Axis reconnaissance
in force has apparently turned into a strong Axis counterattack. Press re

ports state that Agheila is now in the hands of Axis forces. This would
indicate a penetration of at least 50 niles.

Apodabia

Air: Axis and British air forces continue bombing and strafing
of rear supply areas. Axis air forces continue the bombing of Malta.
RESTRICTED