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DIARY

Book 498

February 18 and 19, 1942

-ABook

Page

498

286

Airplanes

Aircraft despatched - British Air Commission report 2/19/42

American Friends Service Committee
Swiss Milk for France: HMJr-Pershing correspondence -

2/19/42
Argentina

291

See Latin America

Arthurdale, West Virginia
Wood desks contract for Army Air Corps let - 2/19/42.

269

Automobile Workers, United

See United Automobile Workers

-CChina

Loan conditions discussed by representatives of
Treasury and State, together with Soong - 2/19/42.

a) Treasury letter to Phillips

b) Treasury letter to Welles

198
204

206

Cuba

See Latin America

-DDefense Savings Bonds
See Financing, Government

Defense Supplies Corporation
See Latin America: Cuba

-E3gypt

Relations broken with Finland, Bulgaria, and Vichy
(France) - 2/19/42

Exchange Market

302

164,303

Resume's - 2/18-19/42
Exports

To Russia, Free China, Burma, and other blocked
countries, 10-day period ending February 10, 1942 White report
Freight Situation - Haas memorandum - 2/19/42.

125
280

-FFederal Reserve Act
Section 13(b) of Act: Morris memorandum - 2/18/42

115

Financing, Government
Defense Savings Bonds:

Comparative statement of sales during first 15 business
days of December 1941 and January and February 1942.

259

- F - (Continued)
Book Page

Freight, Export
See Exports

French West Indies
See Gold

-G Germany

See Military Reports
Gold

French West Indies: Verification of presence of gold
at Martinique - 2/18/42
a) Removal - possibility of worries Treasury:
letter to State Department - 2/27/42:

498

155

See Book 502, page 254

(See also Book 505, page 279 - 3/7/42;
Book 507, page 210 - 3/12/42)

-J Japan

Federal Bureau of Investigation told of Maruyana
operating Tokio Roof Garden, Miami, and airplane
storage and repair shop, together with connection
with Kenneth Itch of United States Army Air Corps,

Trinidad, British West Indies - 2/19/42

290

-LLatin America
Argentina:

United Kingdom investments in - 2/19/42

288

Cuba:

Silver certificates - printing of: Cable from
Havana - 2/18/42

129

Cuban peso exchange rate - American Embassy, Havana,

cable - 2/19/42
Molasses portion of Cuban sugar purchase Treasury-Jones correspondence - 2/19/42

294

299

Lend-Lease
U.S.S.R. :

Aid for - conference: present: HMJr, Swope, Mack,
Stettinius, Cox, Hazaid, Raugh, and Pratt 100

2/18/42

Report on status of purchases as of February 18, 1942..
-M-

Martinique
See Gold

283

- M - (Continued)

Military Reports
Reports from London transmitted by Halifax 2/18-19/42

Book Page
498

Kanarck summary of intelligence reports on Germany,

165,304

etc. - 2/18/42
Russian situation - Coordinator of Information
report - 2/18/42

173

Argentine Legation, Bern, Switzerland: Report on
conditions in Europe - 2/18/42.

177

171

"The War This Week" February 19-26, 1942 -

Coordinator of Information report

306

-NNew York Times

Sulsberger's secretary asked to inform reporters
that HMJr is not to be called on private telephone 2/19/42

190

-P Philippine Islands
Sayre request for funds to procure food and medical
attention for Americans interned in Manila
transmitted to State Department for consideration 2/18/42.

134

a) HMJr's cable to Sayre - 2/18/42

137

Procurement Division

Cafeteria - Swope report on conditions - 2/19/42

270

-R- Revenue Revision

Tax-exempt Securities:
See also Financing, Government (February Financing):
Book 496

HMJr-Bell conversation concerning Rouse's reaction

to Treasury attitude toward tax-exempts - 2/18/42..
a) Rouse-HMJr conversation

Conference; present: HMJr. Bell, Morris, Murphy,
Hadley, Sullivan, McKee, Eccles, Paul Ransom,
Peyser, and Blough - 2/18/42
Relative movement of taxable and tax-exempt bonds Hadley memorandum - 2/18/42

-SSulsberger, Arthur H.
See New York Times

67

62,182

71,222
117

-T

Book Page

Taxation
See Revenue Revision

Tax-exempt Securities

See Revenue Revision

-UU.S.S.R.
See Lend-Lease

" Military Reports

United Automobile Workers
Union representatives discuss breakdown of plans

with White - 2/19/42

498

a) Telegram from United Automobile Workers
secretary
b) Conference with HMJr - 3/9/42: Book 506,
page 45

c) HMJr-Patterson conversation: Book 506,
page 47

1) HMJr-Patterson correspondence - 3/12/42:
Book 507, page 192
United Kingdom

See Latin America: Argentina
-W-

West Indies, French
See Gold

261-A

262,263

TREASURY DEPARTMENT

Washington

FOR RELEASE, MORNING NEWSPAPERS,

Wednesday February 18, 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 February 25, 1942, and will
mature May 27, 1942, when the face amount will be payable without

interest. They will be issued in bearer form only, and in denominations of $1,000, $5,000, $10,000, $100,000, $500,000, and $1,000,000
(maturity value).
Tenders will be received at Federal Reserve Banks and Branches

up to the closing hour, two o'clock p. m., Eastern war time, Friday,
February 20, 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. g., 99.925. Fractions may not
be used. It is urged that tenders be made on the printed forms and
forwarded in the special envelopes which will be supplied by Federal
Reserve Banks or Branches on application therefor.

Tenders will be received without deposit from incorporated

banks and trust companies and from responsible and recognized dealers
in investment securities. Tenders from others must be accompanied by

payment of 10 percent of the face amount of Treasury bills applied
for, unless the tenders are accompanied by an express guaranty of

payment by an incorporated bank or trust company.

Immediately after the closing hour, tenders will be opened at

the Federal Reserve Banks and Branches, following which public
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 muot be made or completed at the Federal Reserve Bank in
cash or other immediately available funds on February 25, 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, as such,
under Federal tax Acts now or hereafter enacted. The bills shall be
subject to estate, inheritance, gift, or other excise taxes, whether
30-38

2

-2-

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 Sections 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 consideration 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 18 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-

3

TREASURY DEPARTMENT

Washington

Press Service

FOR IMMEDIATE RELEASE,

No. 30-39

Wednesday, February 18, 1942.

Secretary of the Treasury Morgenthau today announced the

subscription figures and the basis of allotment for the offering
of 2-1/4 percent Treasury Bonds of 1952-55.
Reports received from the Federal Reserve Banks show that

subscriptions total approximately $4,697,000,000. Subscriptions
in amounts up to and including $5,000, totaling about $14,000,000,
where the subscribers specified that delivery be made in

registered bonds 90 days after the issue date, were allotted in

full. All other subscriptions were allotted 32 percent on a
straight percentage basis, with adjustments, where necessary,
to the $100 denomination.

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

-00o-

4

February 18, 1942

Daniel W. Bell
The Secretary

Please talk to me the first thing in the morning as to

whether I should or shouldn't call up Cannon and Woodrum
about our $95,000 which the Senate put back in the deficiency
bill. Please talk to me about that early - at least before
ten o'clock.

Bell saw Hmgr

this at 10:00 this
morning -

Copy for Miss Chauncey

February 18, 1942

5

1.22 P.M.

os

3

T

SECRET SERVICE WASH WILSON
SECRET SERVICE NY MCGRATH

BELKNAP
OUT.

MESSAGE
DELIVERED AND UNDERSTOOD. ALL INSTRUCTIONS CARRIED
WMC

6

February 18, 1942.
Frank J. Wilson,
Chief, Secret Service Bureau

E. H. Foley, Jr.

The Secretary would like to have you transmit
by teletype the attached memoranda from Under Secretaries
Patterson and Forrestal and General Gullion, to the head

of your St. Louis office, with instructions that he
personally deliver them as soon as possible to

Charles Belknap, Executive Vice-President of the Monsanto

Chemical Company, 1700 South Second Street. Your man

should wait while Mr. Belknap reads them and after he
has read them your man should be instructed to burn them.

The Secretary will be talking to Mr. Belknap later

in the day and wants Mr. Belknap to have read the

memoranda before he telephones him.

Obviously the documents are of a highly confidential
nature and care should be exercised that they be shown

only to Mr. Belknap.

Attachments.

EHFimp 2/18/42

WAR DEPARTMENT
WASHINGTON

February 17, 1942

The Honorable,

The Secretary of the Treasury.
Dear Mr. Secretary:

Your attention is invited to the attached memorandum
from the Provost Marshal General dated February 11, 1942, subject: The General Aniline and Film Corporation Subsidiaries

and Affiliates.

We agree with the recommendation of General Gullion
and suggest that the necessary steps be taken to secure a
competent manager of known loyalty to be placed in charge of
the corporation. The actual discharge of individuals who are
known to be or suspected of being subversive can be accom-

plished through the recent procedure set up in this office
and agreed to by the Secretary of the Navy. It is believed
that it will be necessary for a new manager to gradually re-

place the technical experts employed by the General Aniline
and Film Corporation with loyal Americans possessing the requi-

site technical qualifications.

Sincerely yours,

ROBERT P. PATTERSON

Under Secretary of War

Fountal

JALES V. FORRESTAL

Under Secretary of the Navy

CONFIDENTIAL

Fobruary 11, 1942

Energency Operations Division
PMG 004.4 (General Aniline & Film Corp.)
MOMONANDUM for The Under Secretary of War.

Subject: The General Aniline and Film Corporation Subsidiaries

and Affiliates.

1. Reference is made to memorandum from this office dated
January 17, 1942, which contained remarks and recommendations designed

to eliminate the dangerous situation existing by reason of the sympathies
and activities of the personnel of the above referred to corporation
and its divisions. Discussions have been recently held by this office
with the office of the Assistant Chief of Staff G-2, the Office of Naval
Intelligence, and the Office of the Secretary of the Treasury. Complete
reviews of all reports on this matter, which were obtained from the
records of the Office of the Assistant Chief of Staff G-2, have been
accomplished.

2. The reports contain definite information indicating that all

of the companies mentioned are either subsidiaries of or are closely
allied by interlocking directorates with the I. G. Farbenindustrie, the
German Dye Trust. It appears that ninety-eight percent of the stock of
this company has been held by alien enemies. It is understood that the
stock is now being vested, by executive order, in the Secretary of the
Treasury.

3. Prior to the action of the Treasury Department freezing the
funds of this corporation, the chief executives, administrative officials
and minor technicians were and in most instances still are persons of
more than doubtful loyalty. This has been renedied in some degree by
the recent appointments of American citizens to the executive offices
of the principal company. The personnel of this corporation have had
complete and uncensored access to films from which photographs of many

instruments, vehicles and fort sites vital to the War effort of the

United States have been and are being made. It is obvious that duplicates of these photographs could have been made and it is logical to

assume that they were made and furnished to agents of the enemies of the
United States. This corporation has sold or leased to government agencies,

CONFIDENTIAL

CONFIDENTIAL

Army posts and manufacturing plants engaged in manufacturing material
and equipment for the government, many machines used in photographic

processes. Representatives of this corporation have constantly visited
plants, posts, experimental laboratories, and proving grounds ostensibly
for the purpose of servicing these devices and in connection with the

sale of their products. It is also logical to conclude that these

representative ostensibly on a service or sales mission have used the
visit as an opportunity to obtain military information otherwise not
available to them. In their own reports taken from their files statemonts are contained which reveal valuable military information. A
typical statement is contained in their report dated December 5, 1941,

"Had to spend over four hours here. This camp now has eight canteens
open. Three thousand mon are leaving the eighteen of this month for
foreign service. This number will be replaced by selectoes immediately."

4. Another consideration is that thousands of American citizens,
including many in the Military Service some of whom are stationed at

outlying vital bases, send in their films to this corporation for
development and printing. It is also logical to conclude that these
films or reprints therefrom have been and are being used for purposes

other than that intended. At least, such possibilities exist. It

therefore appears that immediate action should be taken in this regard.
The General Aniline and Film Corporation is also engaged in the manufacture
of dyes for woolon goods which are used in Army Service uniforms.
RECOMENDATION

It is the view of this office that prompt and effective action should

be taken to eliminate this potential source for espionage and possible
sabotage. It is recommended therefore:
a. that the Secretary of the Treasury take immediate action
with the view of selecting a competent manager of known

loyalty to be placed in charge of the corporation, and like-

wise competent managers for all divisions and subsidiaries.
It is contemplated of course that the new managers will take
immediate steps to divorce German or any other alien or

inimical interests from the corporation and its affiliates.

It should be understood, however, that these recommendations
have no application to the recently appointed executive

officers referred to above.

b. that where reasonable grounds exist for doubting the loyalty
or suspecting subversive activities or connection on the part
of employees that they be discharged and replaced by proper per-

Bonnel; or in the event it is not practicable to replace teahni-

cians holding key positions, it is recommended that they be

CONFIDENTIAL

-2-

CONFIDENTIAL
allowed to remain and be kept under full surveillance. It is

recommended further that during the process of replacing the
questionable and unsatisfactory personnel that instructions be
issued by the War Department to all concerned that all orders

for work or service with this corporation, its divisions and
subsidiaries be restricted to unclassified matters and to items
from which secret military information cannot be obtained; and

that orders for work and service of a classified nature shall
not be given to this corporation until authorized by the Under
Secretary of War.

g. It is understood that the Office of the Assistant Chief

of Staff G-2 (Safeguarding Military Information Section) is
now studying the question of proposed legislation to prohibit
the taking of any photographs which might reveal information

vital to the War effort; likewise, the revision of the Army

regulations to accomplish this same purpose. In the opinion
of this office pending the completion of this study and action
thereon, other prompt steps should be taken. It is therefore
suggested that photographs by civilians on military reserva-

tions or facilities vital to the War effort be prohibited

except where expressly authorised by the War Department. Further,
that all military personnel bo prohibited from taking photographs

of military installations or facilities vital to the War effort

except where expresaly authorised by the War Department.

₫. that the Secretary of the Treasury take any further action
he may deom necessary or appropriate.

Allen T. Gullion,
Major General, U. S. .,

The Provost Marchal General.

Incl:

Memo to PMG from A.C. of S. G-2
Form 1593 photostat

Ltr. of 2-3-42

CONFIDENTIAL

-3-

11
February 18, 1942
12:18 p.m.
Operator:

Mr. Foley.

HMJr:

Foley.

Edward

Foley:

Yeah.

HMJr:

Good morning.

F:

Good morning.

HMJr:

Ed, this thing at the Provost - what did you
decide to do about my suggestion of wiring this
to Belknap?

F:

We went ahead and found out that he wasn't in
St. Louis, he was in New York.

HMJr:

Oh.

F:

And it's being delivered to him at the hotel
up in New York.

HMJr:

He' in New York?

F:

Yeah.

HMJr:

What do you suppose he's doing up there?

F:

I don't know. He's with Queeny at the Ambassador

Hotel.
HMJr:

He's with who?

F:

Queeny.

HMJr:

Oh, with Queeny, I see. And you told him - how
much did you deliver?

F:

I delivered the covering memorandum and the

memo from Gullion.
HMJr:

Signed by Gullion?

F:

Yeah.

HMJr:

But not the stuff sent me

12
2

F:

No, no. Because that's all - that's all that

he would have to have.

HMJr:

What is a Provost Marshal, anyway?

F:

Well, he's the fellow that has to do with

HMJr:

I see.

F:

In so far as they relate to civilians.

HMJr:

the internal defenses.

Well,
askfrom?
you this: where did he get
all of let
thisme
stuff

F:

Us, pretty much.

HMJr:

What?

F:

Pretty much from us.

HMJr:

Well, Bernie thought he might have gotten it
from Sammy Klaus.

F:

And Joe.

HMJr:

Oh.

F:

And Joe. They've been turning the stuff over
to

HMJr:

Well, it's a peculiar thing, the way the
letter's worded. Sort of - I mean, I suppose
it's in answer to my putting them on notice
not to use it - I suppose after a month or so
this 18 what they've done, huh?

F:

That's right. Sure.

HMJr:

Because I wrote them not to recommend it, and

then they come back with this stuff at me, huh?

F:

That's right. Yes. And I think it's - I think
it couldn't be better. I think it's fine, because

HMJr:

Well, it's good only because we acted. It

3-

F:

HMJr:

F:

HMJr:
F:

wouldn't be so good if we hadn't acted.
That's right.
Because then it would look as though we again

were behind.

That's right. Well, I mean (Laughs) the only
sad part of it is that they should have had it
first instead of us, and we brought it to their
attention and now they're following through.
They should have had it first.
Sure. Instead of us.

HMJr:

Well, they didn't.

F:

They didn't. We were ahead of them.
And this 12 their come-back.

HMJr:

13

F:

That's right.

HMJr:

Okay.

F:

All right.

HMJr:

I'm seeing you at one.

F:

A11 right. Fine. Thank you.

HMJr:

Good-bye.

14
February 18, 1942
12:26 p.m.
Charles
Belknap:

How are you, Mr. Secretary?

HMJr:

Good morning.

Good morning. I'm sorry I got laid up with
a cold after I left Washington 80 I haven't
been able to look this thing - get a decision

B:

on it as quickly as I expected.

HMJr:

I see.

B:

I had to hole in here at the Ambassador Hotel
in New York and go to bed.

HMJr:

Oh.

B:

And - but the situation is this, Mr. Secretary.

I've talked it over with the officers of our

company, and we feel that we have obligated
ourselves to so much Government business, that
we cannot spare any of our personnel and do.

that job well.

HMJr:

Yeah.

B:

You see, we have taken on four Government plants.

HMJr:

Yeah.

B:

Outside of the expansion of a great many of our
own processes within our plant, and we've taken
on these four plants - two in Texas and two in

Illinois

HMJr:

Yeah.

and it does spread it very, very thin.

B:

HMJr:
B:

Yeah.

And they feel that to have one of the executive
officers pulled out at the present time would
endanger the program, and I think it's going to
take about two hundred men from us, of our
supervisory force; and we're therefore sorry

-2

15

to have to state that we feel that I should

not accept.
HMJr:
B:

You're turning me down.

(Laughs) I hate to do it, but I agree with them
that we have got this big program and it's a

very extensive one.
HMJr:

Well,
I'm disappointed. I didn't think you'd
do that.

B:

Well, that's the reason of it; nothing else.

HMJr:

Yeah.

B:

I don't - one other thing, Mr. Secretary, and
that is that I don't believe that you'll manage
to keep that company together if you - keep it
going
at all - if you get rid of the personnel
that are there.

HMJr:

Uh huh.

B:

You seem to be pretty insistent on that.

HMJr:

Well, did you get a copy of the letter I sent

you from the Under Secretary of War and Navy?

B:

Beg your pardon?

HMJr:

Did you get a copy of the Under Secretary of
War and Navy's letter?

B:

No, I have not.

HMJr:

Well, I sent one up to you on that.

B:

From where - I mean, where did you send it?
St. Louis?

HMJr:

Well, I - no, I sent it to New York and told a

B:

Well, they're going to bring that up now. They

Secret Service man to deliver it.

just telephoned to me and said they'd be up here

-3-

16

in about an hour or an hour and a half.
HMJr:

Well, without my knowing it or asking for it,

the Under Secretary of War and Navy have written

me a letter and - this 18 just a part here, it
says, "We agree with the recommendations of

General Gullion, Provost Marshal, that necessary
steps be taken to secure competent manager of
known loyalty to be placed in charge of the

corporation. The actual discharge of individuals

known to be or suspected of being subversive can
be accomplished through the recent procedure set

up in the office agreed to by the Secretary of
the Navy."

B:

Yeah.

HMJr:

"It is believed that it will be necessary for

new manager to gradually replace technical experts
employed by the General Aniline Film with loyal
Americans possessing the requisite technical
qualifications." Signed Robert Patterson and
James V. Forrestal.

B:

Yeah.

HMJr:

So that's what the Army and Navy think about it.

B:

It isn't just my opinion.
Yeah. Well, I've - as I say, I don't believe that
you could ever replace them - I mean, I know something about the chemical industry myself, and you
can't get men.

HMJr:

Well, I think I'm going to write you a letter,
Mr. Belknap, asking you; and them I'm going to and if you want to turn me down formally, I'd
like to have it on record. I just can't understand
it. You're working for - all the work that you
have is financed and paid for by the Government;
and now the Government comes along and asks you

to help us out, and your company says no.

B:

Well, I think, Mr. Secretary, you've got - we've
said yes a good many times; and we're not - it

isn't from anything like that - spirit like that in the least. It's just the question that we've

17

taken on 80 much work that we can't take on

any more.
HMJr:

Well, I just couldn't under - I mean, I still
don't understand it. I went to you in the first

instance because you're a graduate of the Naval
Acadamy and a Naval Officer, and here is the
Government asking you to do something at no

financial loss to you

B:

That doesn't worry us in the least. That doesn't

enter into in any way.

and all this extra work you have is

HMJr:

Government work.
B:

HMJr:

That's right.
And I think it's up to the Government to decide

where your services can be of the greatest value.

B:

Yeah.

HMJr:

Now, this policy of getting these people isn't
just mine. It's also, now, both the War and

Navy. They're putting down the regulations the Navy Department are

B:

HMJr:

B:

Yeah.

and I'm glad to have them back me up; and

it came to me out of the clear sky. I didn't

know it, and they gave me the whole list of
everything. But we are at war.
I realize that as much as anybody.

HMJr:

And

B:

Very serious, too.

HMJr:

And I've got to have a record of this. And can' t you reconsider this?

B:

Well, I really have considered this very deeply
and very carefully.

HMJr:

Yes.

5B:

And that's the conclusion we came to.

HMJr:

Well, who's we?

B:

Well, I mean, our company officers.

HMJr:

Yeah.

B:

18

Well, it doesn't - it not only doesn't help
me, but it's too bad that a man, as I say,
with your special training, that we can't get
him to do this sort of work, and I just
Well, I'd like to - quite naturally I'd like
to talk to - give your point of view - and
communicate with you again.

HMJr:

I just can't understand it. I mean - here's a
case where I'm fairly confident that we go on,
that this is one of the worst nests of Nazi-ism
in this country

B:

Yeah.

and I sent you up this letter - you'll see

HMJr:

what the - I wish it had been in here Monday,
but I didn't know it was coming - what the
Provost Marshal had to say about it
B:

Yeah.

HMJr:

and here the Treasury Department formally
asks your company to lend us one of their men

to help us clean out these people, and all this
extra work that you got is for the Government

B:

HMJr:

That's right.
and then the Government says, "Well, we

need you more here." I could get the President
to write you a letter, but I don't want to take
up the President's time. I can get the Secretary
B:

HMJr:

of the Navy to write you a letter.
I don't want to bother the

Well, I can get the Secretary of the Navy to

-6-

19

write you a letter.
B:

No, you're enough, Mr. Secretary.

HMJr:

Well, I'm definitely going to write you and
the president of your company a letter.

B:

Yeah.

HMJr:

And then when we ask you this and the only
excuse is, well, you've got other Government

work to look after - and - supposing I don

get anybody and supposing the people who are

now in lick me on this thing and then six months
from now - in September - we find a lot of Nazis
in there

B:

Yeah.

and they've gotten into the Government

HMJr:

films and what have you and let's say, this

isn't anything wild, as I understand, eighty
or ninety per cent of the dye for the uniforms

are made by this company.
B:

Yeah.

HMJr:

Well, supposing they put something into this
dye which will give all these men a skin

irritation.

B:

Yeah.

HMJr:

It's perfectly possible.
Yeah. Well, the only thing is that I think that
you'd find on the other hand a very - I don't

B:

believe that you could get anybody to replace
them.

HMJr:

We've got to. We've got to. I mean, there's
no two ways - we'11 either get them or we'll
shut the company down.

B:

Well, personally I think if you don't - if you
take them out of there at the present time,

you'll have to shut the company down.

-7-

20

HMJr:

Well, then maybe we'll have to do that.

B:

Yeah.

HMJr:

But I recommended in September 39 that I be
permitted to buy the "Normandie".

B:

Yeah.

HMJr:

And I was blocked by that - because they said
that I might be hurting some Frenchman's feelings;
but in '39 I was ready to pay twenty-five million
dollars for the "Normandie" and I could have
bought it in September '39.

B:

Yeah.

HMJr:

We'd have had it now.

B:

Yeah.

HMJr:

But with this company and I owning the stock,

I'm not going to wait until these fellows pull
some devilment on us.

B:

Yes.

HMJr:

And all I asked of your company was to lend you
long enough that we could get this thing started.
Would you consider at all the company itself

B:

HMJr:

going into that position?
Mr. Belknap, Mr. Swope put it up to me.....

B:

Yeah.

HMJr:

.....and I can't do it on account of the public.

B:

I see.

HMJr:

And I didn't know how he felt or how Foley

felt, but I've since talked to other people
and they said the public reaction would be
bad.

B:

Yes.

21
-

8

-

HMJr:

And if

B:

If you considered doing that, we could strengthen

HMJr:

Well, if you're so busy, how's your company got

it a great deal.

time to supervise somebody else?

B:

Why, just simply - I mean, if you have to go
in.

HMJr:

Well, we're in. The United States Government is
in this thing now. We're up to our necks.

B:

Yeah.

HMJr:

And if you're - the Monsanto Chemical are 80
busy, how have they got time to supervise another
company which is as big?

B:

Well, you miss my point. What I meant was this:
if we had to go in there, it would be stronger
with the backing of the whole company rather than
one person out of the company.

HMJr:
B:

HMJr:

Well, that's perfectly true.
That's what I was trying to say.
But I can't - a lot of things have been done
here in Washington which I couldn't explain, and
I couldn't explain if I picked one company to
manage.

B:

Yeah.

HMJr:

I mean, I'd have difficulty enough trying to

explain the hiring of the Aluminim Company to
manage all of these others.

B:

HMJr:

Yeah.

And I don't think - even if I wanted to do it I don't think I could get it by the Department
of Justice.

B:

Yeah.

22
9

HMJr:

B:

They sounded them out about it, and they

didn't like it.
All right, Mr. Secretary, I'll...

HMJr:

What is your address?

B:

Out there in St. Louis?
#

HMJr:

No, where you are now.

B:

At the Ambassador Hotel in New York.

HMJr:

How long will you be there?

B:

I'm planning to be here until the Spirit of
St. Louis leaves tonight at six o'clock.

HMJr:

Well, when you get back to St. Louis tomorrow
morning, there'll be on your desk a formal
letter from me and one to the president of
your company asking for your services.

B:

Yeah.

HMJr:

And then if you want to turn me down
You make it awful hard.

B:

HMJr:

I'm going to make it just as hard as I know how.

B:

(Laughs)

HMJr:

I'm going to make it just as hard as I know how,
because we didn't select you lightly, we selected
you because you were a graduate of Annapolis,
a United States Naval Officer, and you'll have
this thing now from Patterson and from Forrestal
and from the Provost Marshal backing me up, or

rather, demanding of me that I kick these fellows
out, not backing me up. Demanding that I do this.

B:

Yeah.

HMJr:

So - and as I told our own people - I mean, when
are we going to stop playing this game as though

- 10 -

23

we'd all gone to Eaton and all wore school
ties?

B:

Yeah.

HMJr:

And these people will stop at no thing; and as

far & 8 my responsibility is concerned, I'd

much rather have somebody say, "Well, the
Treasury's too tough on the Germane, than to

have them say we're a lot of sissies.

B:

HMJr:

Yeah.

And if there ever was a bad nest of Nazie,
they' re right in that company.

B:

Yeah.

HMJr:

And, as I say, after all, it's no - you don't
have to let your imagination run very far as

to what they could do through their dyes and
their chemicals and what have you, and through
copies of our motion pictures and everything
else. The Provost Marshal goes into the whole
thing.

B:

HMJr:

B:

HMJr:
B:

HMJr:

Yeah.

And I just - I don't believe you're going to
turn me down. I can't believe it.
Well, could I try to get you somebody else?
Well, that's always possible, but

I'm only too glad to help in every way I can.
Yeah. Well, if you know of any officer, Naval
Officer, or Army Officer, I want either a retired
Naval or Army Officer that has training in the
chemical industry.

B:

(Laughs)

HMJr:

He's got to be either Navy or Army, but I much
prefer the Navy.

B:

Yeah. All right, Mr. Secretary.

24

- 11 HMJr:

All right.

B:

Good-bye.

HMJr:

Good-bye.
=

:

-

25

FEB 1 8 1942

My dear Mr. Queeny:

I am enclosing for your information a

copy of a letter which I have written to Mr.

Charles Belknap, Executive Vice President of
your company. I am sure that you and Mr.

Belknap will agree with me that in times like
these all citizens have a duty to their country
to serve where they can most effectively help

in the war effort. I believe that Mr. Belknap

can perform an invaluable service to his
country by accepting the presidency of the
General Aniline and Film Corporation, the
great majority of whose stock is now vested in
the Secretary of the Treasury.

I hope that it will be possible for you

to encourage Mr. Belknap to accept this position
and for your company to give him a leave of

absence for an indefinite period of time. In

this way you can help me carry out an important

program that is so vital to our war effort.
Very truly yours,
(Signed) H. Morgenthau, Jr.

Secretary of the Treasury

Mr. Edgar M. Queeny
President, lionsanto Chemical Company

St. Louis, Missouri
Enclosure
BB/EHF:s 2-18-42

26

FEB 1 8 1942

My dear Mr. Belknap:

As you know, 97 per cent of the outstanding shares
of the General Aniline & Film Corporation has been vested in
the Secretary of the Treasury. In my judgment the real
interest in these shares has been in the German Dye Trust.
The purpose of the Treasury Department in vesting these
shares was to carry forward steps to Americanize the company

and better utilize its productive facilities in the war effort.

As you know, the company is one of the country's leading

producers of much needed dyestuffs and film. It is the view

of the War, Navy and Treasury Departments that unless immediate

steps are taken to eliminate the I. G. Farben control that has

dominated the General Aniline & Film through stock holdings,
key personnel and patent and other contractual arrangements,

this Government will not be able to make the full and effective
use of the General Aniline & Film Corporation that the necessities of the war require.
The Government considers it essential to the success

of this program that there be installed at once in this company

as its directing head a man who has not only unquestioned

integrity and patriotism but also enjoys the highest reputation

as an experienced business executive in the chemical field.

I am confident that you as a former Naval officer and as an

important executive in chemical companies for more than twenty
years possess these qualifications in an outstanding degree.

I am calling on you to accept this important assignment in the
Country's war effort.

I hope that you will be able to arrange a leave of

absence from your present position and take over the presidency
of the General Aniline & Film Corporation at your present salary.

.2-

27

In view of the urgency of the matter, an immediate

answer by wire or air mail letter will be appreciated.
Very truly yours,
(Signed) H. Morgenthau, Jr

Secretary of the Treasury.

Mr. Charles Belknap,
Executive Vice President
Monsanto Chemical Company

1700 South Second Street

St. Louis, Missouri.

BB:EHF/mp 2/18/42

28
February 18, 1942

12:41 p.m.
HMJr:

Mr. Swope.

Gerard
Swope:

Good morning, Mr. Swope.

HMJr:

Mr. Belknap, I understood, talked to you
before he talked to me?

S:

Yes, sir.

HMJr:

What did he have to say?

S:

Well, he said that he had talked it over with
Queeny and had been ill since he left here
with a cold, but that with all the work that
the Monsanto's got, he didn't think he could
undertake it. And then he said some other

thinge which I'd like to tell you when I see

you.
HMJr:

Yes.

S:

Did you talk to him?
Yes, I did.

HMJr:
S:

Uh huh.

HMJr:

What were the other things that he said? This

S:

is just in the Treasury.
Well, he - two other things. He said - and
this is just local prediction, you might say -

that he didn't think that if you got rid of

all those people in there with German con-

nections, if they're loyal Americans, that he

thought that the company would go to the ground.

HMJr:

Yeah.

S:

It would never be - but that's the thing that
I'd like to talk to you at length, Mr. Secretary,
about.

HMJr:

I want to talk to you, too.

2S:

Yeah. Well, when?

HMJr:

Well, I don't know.

S:

HMJr:

29

(Laughs) And then the other proposition that
he and Queeny would be willing to consider with
you is the question of the Monsanto operating
it as an organization.

Well, I'd like to talk to you, as I say, and
we'll see how we get along.

S:

All right, sir.

HMJr:

Because I'd like to know where you stand and

S:

HMJr:

I'd like to tell you where I stand.
Good.
for that.That's what I'd like to do. I'm waiting

Have you seen Mr. Patterson's and Mr. Forrestal's

letter? On this subject.

S:

No.

HMJr:

You haven't seen it?

S:

No.

HMJr:

Well, I'11 send you in my copy so that you can

be reading it before I see you.

S:

HMJr:

You haven't any idea yet when you're going to
be available?

No, because I just got in a little while ago
and this call just came through. I wasn't ready

for it.

S:

Yes.

HMJr:

But I'll send this in to you.

S:

I understand I have a meeting with you at 3:30

on the Lease-Lend.
HMJr:

That's right.

-

S:

3

-

And I'11 be available before or after, at
your convenience.

HMJr:

Righto.

S:

All right.

30

31

FEB 18 1942

Dear Judge Mack:

I am in receipt of your letter of

February 14, 1942.

In view of the tenor of the discussion
had in Mr. Foley's office on Monday, at which
time you were advised of our intention to select

a competent and trained executive to run the
business of the General Aniline & Film Corporation
for the Government, there is no need for an extended
reply, except on one point.

Your letter contains a quotation from a

statement made by the President on January 2, 1942,

with regard to the general problem of the treatment
of aliens and foreign-born citizens, and also your
interpretation of the position taken by Mr. Foley
and Mr. O'Connell in this regard. I am confident
that upon mature reflection you will realize the
position of the Department with respect to General
Aniline personnel is entirely consistent with the
statement of policy issued by the President last
January.

Sincerely yours,
(Signed) H. Morgenthau Jr

Secretary of the Treasury.
Honorable John E. Mack
President

General Aniline & Film Corporation

230 Park Avenue
New York, New York.

JJO'C:EHF/mp 2/17/42

32

GENERAL ANILINE & FILM CORPORATION
230 PARK AVENUE
TELEPHONE

MURRAY HILL 4-1300

NEW YORK

February 14, 1942
Honorable Henry Morgenthau, Jr.

Secretary of the Treasury
Washington, D. C.

Dear Mr. Secretary:

Your letter of February 4, 1942 has received my thoughtful

consideration. It is gratifying to know that you are in accord

with the objectives announced when I assumed the presidency of
General Aniline & Film Corporation. The Country, the Government

itself, and the national war program will all benefit from success in making this corporation an effective, loyal and dynamic

American enterprise.

Your representatives, I am pleased to note, are directed to

consult and cooperate closely with the management in pursuing our
common purpose. You may be confident that I shall make available,

in the future as in the past, any information within the knowledge
of the management, or contained in the Company records. Naturally
I am desirous of receiving from your representatives or from any
other source information as to the possible disloyalty of any employee or as to any possible danger to our plants or defects in
our products.

Your thought that our exchange of views presages an improve-

ment in the situation, as fully set forth in my letter to you of
January 29, 1942, is, indeed, welcome. I am encouraged thereby
to make a brief recapitulation of the principles which appear to
be essential to the success and usefulness of the Company and to
the proper functioning of the management.
1. The management believes that the highest and
primary aim of this Company should be to help win this
war.

33

GENERAL ANILINE & FILM CORPORATION
230 PARK AVENUE
TELEPHONE

MURRAY HILL 4-1300

NEW YORK

Honorable Henry Morgenthau, Jr.
February 14, 1242

2. To this end, the Company and all its plants
should be converted as quickly as possible into a fulltime war-production agency.

3. The management will, of course, be constantly
concerned with the question of personnel, and in its
investigations it will solicit and confidently expect
to receive from the Department of the Treasury, and
from any other branch of the Government having juris-

diction to investigate, full cooperation for the purpose of assuring the Company against sabotage and

subversive influence.

4. The fact that any American citizen is of
German birth, ancestry, or training shall not be considered sufficient ground for his discharge, without
evidence that he is or has been disloyal to the United
States. I accept unreservedly the declaration of
President Roosevelt of January 2, 1942:
"I am deeply concerned over the increasing
number of reports of employers discharging
workers who happen to be aliens or even

foreign-born citizens. This is a very
serious matter. It is one thing to safeguard American industry, and particularly
defense industry, against sabotage; but it

is very much another to throw out of work
honest and loyal people who, except for the

accident of birth, are sincerely patriotic.
"Such a policy is as stupid as it is unjust, and on both counts it plays into the

hands of the enemies of American democracy.

By discharging loyal, efficient workers

simply because they were born abroad, or
because they have "foreign-sounding" names,

2.

34

GENERAL ANILINE & FILM CORPORATION
230 PARK AVENUE
NEW YORK

TELEPHONE

MURRAY HILL 4-1300

Honorable Henry Morgenthau, Jr.
February 14, 1942
or by refusing to employ such men and women,

employers are engendering the very distrust
and di sunity on which our enemies are count-

ing to defeat us.

"Remember the Nazi technique: 'Put race

against race, religion against religion, prejudice against prejudice. Divide and conquer.
"We must not let that happen here. We must

not forget what we are defending: Liberty,
decency, justice. We cannot afford the
economic waste of services of all loyal and
patriotic citizens and non-citizens in defending our land and our liberties."

The foregoing is drawn to your attention in view of
statements of policy, in this regard made by both Mr.
Foley and Mr. O'Connell at a formal conference held
February 6, 1942, and which were to a contrary effect.
5. A general license should be issued to the Company
so that affairs.
the management will have full control over
its internal

6. Full reports, of course, will be made to the
Department of the Treasury and all records of the Company, as well as all knowledge of its employees, will
be made available to the Government.

7. In order that the management may successfully
operate in accordance with these principles and in
COthere
operation with the policies of the Government,
should be agreement between the president of the Company and the Government as to the filling of vacancies

arising in the Board of Directors.

3.

35

GENERAL ANILINE & FILM CORPORATION
230 PARK AVENUE
TELEPHONE

MURRAY HILL 4.1300

NEW YORK

Honorable Henry Morgenthau, Jr.
February 14, 1942

4.

In order to be of as much assistance to you as possible,
(especially since your representative, Mr. O'Connell, has today
notified me by telephone that the Treasury is taking over the
stock control of the Company) I have prepared, and attach hereto,
a Report as to the business and affairs of General Aniline & Film
Corporation.

I do not see how it would be possible for me and my associates

to carry the varied and heavy responsibilities involved in the

management of this Company otherwise than in accordance with these

briefly stated general principles. I sincerely trust that I may

have authoritative word that they are acceptable to you as a
common working platform.

Respectfully yours,

Attachments/

President.
golm John
E. Ec Mack or rack

36
REPORT BY MR. JOHN E. MACK ON THE
GENERAL ANILINE & FILM CORPORATION

This statement has been prepared by me with the full concurrence of my associates and fellow directors, the Hon. William

C. Bullitt and Mr. Ralph Budd, for two main purposes. First,
because the relationship between the present management and the

Government has radically changed since our last meeting - the
Treasury Department now being, according to information conveyed

to me today by Mr. O'Connell in a telephone conversation; in the

position of majority stockholder to which it is my duty as steward
to account; and second, because of the public necessity of examining

our apparently divergent points of view on basic matters of policy
and explaining fully my own reasoning.

My associates and I believe that a review of the affairs of
this Company would be of service to the Treasury and its other

shareholders, as well as to its American holders of eighteen million
dollars of Company bonds.

For a long time prior to my appointment as president of General
Aniline & Film Corporation, its American directors had been making
continuous effort to Americanize the Company and to free it from

foreign connection and control. Principal steps to this end had
been:

N 37
-21. Pressure upon I. G. Chemie, a Swiss corporation,
alleged by the Department of Justice to be under the con-

trol of I. G. Farbenindustrie, to sell its claimed stock
control to non-competitive industrial interests wholly and

responsibly American. Such possible purchasers were found
and proposed to I. G. Chemie, but rejected by Chemie.

2. Opposition to the proposal of I. G. Chemie to sell
its stock rights to General Dyestuff Corporation. Permission for such sale was later refused by the Treasury Depart-

ment.

3. Opposition to the efforts of I. G. Chemie through
legal proceedings in Delaware to convene a special meeting
of stockholders to substitute a board of its own choice.
4. The removal of Mr. D. A. Schmitz from the presidency.
5. The election to vacancies in the board of men of undoubted American standing and of industrial prominence.

After the removal of Mr. Schmitz, the Board of Directors requested me to accept the presidency, in the knowledge that I
would pursue the policy of Americanization and lead the company
wholeheartedly into the national defense program which was becom-

ing more and more vital. With my policies the Board of Directors
as now constituted has been in complete accord, with the result
that the status and prosperity of the Company have improved, its
affairs have been administered in furtherance of the program of
the Government, and it has become, so far, at least, as its management is concerned, unmistakably an American organization wholly
free from any foreign domination whatever.

-3-

38

The present composition of the Board of Directors is, in addition to myself as President, Hon. William C. Bullitt, as Chairman
of the Board, and Messrs. Budd, Baragwanath, Bennett, Breed,

McCann, Stevens, Talbott, Williamson, Hutz and Schmitz. The last
two named do not attend meetings, in obedience to orders of the

Treasury department. Both before and again after my election,
the board requested Mr. Schmitz to resign but he declined to do

so. After my election the board declared vacant the position of
director held by Felix Iselin, a Swiss National and an officer of
I. G. Chemie.

Since my election to the presidency, the improvement in the
status of the Company has continued and been accentuated. Produc-

tion figures in the last quarter of 1941 were $8,447,218.39, an
increase of $1,888,834.48 over the last quarter of 1940. Production
figures for the entire year 1941 were $32,334,582.60, an increase

of $9,628,480.81 over 1940. It is a substantial contributor to
the national economy having paid Federal taxes of $5,973,992 in

1941 as contrasted with $652,070 in 1938 and having a payroll in
1941 of $10,925,490. For the last quarter of 1941 the income
before payment of the Federal income taxes showed an increase of

$590,470.20 over the last quarter of 1940. The interest on its
$18,000,000.00 of American-held bonds has been paid and the cus-

tomary dividends on its stock have been declared and, so far as

foreign stock is concerned, paid into special accounts in

39

--

compliance with Treasury regulations. All this has been achieved despite enormous and increasing expenditures for research, improve-

ments and enlargements. The figures for all branches have not been
compiled but in the General Aniline Works alone the following com-

parison is of interest.
NUMBER OF
EMPLOYEES

PRODUCTS MADE

YEAR

ANNUAL PAYROLL

1930

$1,374,601.00

658

369

1940

$4,155,283.00

2,074

1,055

1941

$5,188,393.00

2,545

1,282

The activities of the General Aniline & Film Corporation are
handled by three main divisions - General Aniline Works, Agfa

Ansco Division, and the Ozalid Division. The history of all
three of these branches follows a parallel course in the face of

an identical problem. It was not the intention of I. G. Farben
of Germany, who were the originators of 3,766 or 97% of the total
of 3,892 patents now controlled by the Company, to relinquish the
vital "know how", or in other words, to allow independence by
giving complete knowledge of the processes of production.

In the case of General Aniline Works, the Corporation was, for
many years, dependent on I. G. Farben for supplies of "intermediates".
This handicap was overcome by the constant pressure of Dr. Aickelin
who sponsored the construction of equipment to manufacture inter-

5-

40

mediates, and by his efforts with I. G. Farben obtained information
on the methods of this important phase in the manufacture of dye.

As a result of his activity, we went into the war wi th completed
facilities and an ample supply of imported intermediates.
In the case of the Agfa Ansco Division, the Corporation was
dependent on the supply of sensitizers and color components of
unknown composition. For some time attempts were made to obtain

the "know how" concerning the manufacture of sensitizers and color
components even though these patents were owned by the Agfa Ansco

Corporation. To secure this information, Dr. Aickelin made a trip
to Europe in 1940. He was unsuccessful in his attempt because I.
G. Farben refused to disclose the "know how" for military reasons.
He was successful, however, in obtaining adequate supplies of

sensitizers and color components. Immediately on his return the
Research Department of both the Agfa Ansco Division and General

Aniline went into action. After two years of constant work most
of the important problems were solved and a number of sensitizers

are now in production. A final solution seems near at hand with
respect to color components. The supplies of color components se-

cured by Dr. Aickelin were the only material available in this
country for the manufacture of this type of color film and, therefore, have been exclusively reserved for the military. This color

film, which we are still in the process of perfecting, is the only

-6-

41

one susceptible of development by the user, and, therefore, will

enable the Army to develop color film in their own field laboratories without the necessity of loss of time and the increased
opportunity for espionage incurred by sending it to the manufacturer

for developing. It would do incalculable harm to the war effort of
ou." government to delay, in the least degree, the completion of

the research in this field.

In the case of Ozalid products, the Corporation likewise was
dependent. Here it was the sensitizing dyes necessary for coating
the paper. By repeated trips to Germany, Mr. von Meister had
gradually secured the "know how" on most of the Ozalid products

until, in 1939, he obtained the process of manufacturing them.
With the aid of General Aniline research this "know how" was exploited and we can now manufacture all the products in this line.
Other manufacturers, infringing on Ozalid Products' patents,
have for years attempted to duplicate Ozalid Products' processes.
Lacking Ozalid's "know how", they have been unsuccessful however,

and Ozalid Products supplies today approximately 90% of all the

whiteprint paper sold in the United States. The great time saving
accomplished by the Ozalid process and the fact that it alone of
all reproduction papers insures absolute accuracy of reproduc-

tion, makes it of particular importance to aircraft and instruent makers. Today General Aniline has no dependence on I. G.

arbenindustrie or any other foreign organization.

--

42

The manufacturing lines of the Corporation are typical of
fields which have not been explored successfully by other than
entrenched producers possessing trained personnel and "know how"

of long standing. The progress and success of the Corporation

has been the result of its ability to build up a staff of first
rate brains in a highly specialized field in which acceptable

talent is difficult to secure. Since the organization of the
Company in 1928, Agfa Ansco has been the only manufacturer able

to compete effectively with Eastman. In the matter of dyestuffs,
General Aniline Works has risen from a small producer to one of

the three principal factors in the field. The Ozalid Products
Division has singlehandedly created a new industry of great im-

portance for the national war effort and has, in its Ozaphane
Department, started developments of substantial promise.

Virtually all the production of the Agfa Ansco and Ozalid
Divisions are covered by patented processes, as are about onesixth of the total number of products manufactured by General
Aniline Works. As recently as 1940, the Company acquired 603

additional patents in various fields from I. G. Farben. It
would be misleading, however, to consider the Farben patents

independently of the "know how" that makes it possible to operate
them successfully.

-8-

43

In furtherance of the policy of making this Company completely

independent, I have by au thority of the Board of Directors instituted a suit against General Dyestuff Company to obtain a

judgment declaratory of the right of General Aniline & Film
Corporation to terminate the present agency contract with General

Dyestuff Corporation under which the latter acts as exclusive
selling agent of the Company. The Board of Directors and I
desire to discontinue that contract which was made in 1928, and
to have our company market all its own products; but because of

a serious question as to the duration of the agency contract, we
have found it necessary to seek a declaratory judgment in the
Supreme Court of the State of New York, where it is now pending.

The extent to which the Company contributes both directly and

indirectly to the war program is already enormous, and will

will be still further expanded if the plans and policies of the
present management are carried out.

The total business now being done for war purposes is as

follows: (1) in the General Aniline Works Division 62% of all
sales; (2) in the Ozalid Division 85%; and (30 in the Agfa Ansco
Division 32%. By June 30, 1942, this last Division's percentage
will, it is estimated, be increased to approximately 60%.
The production of uniform colors for which General Aniline

Works is estimated to have the largest individual capacity in the

-9-

44

country, is expected in 1942 to approximate 400% of the 1940

production. 40% of all dyes for military textiles (uniforms,
tents, blankets, etc.) are manufactured by General Aniline Works.
Moreover, recent developments by General Aniline Works in-

clude carbonyl iron powder, for which General Aniline Works is

the only manufacturer within the territory of the Allied Powers,
and for which both the United States Government and the British
Government have approached General Aniline Works on the manu-

facturing "know how". Another recent development is vinyl

carbazol, which General Electric believes to be superior to

mykalex as insulation material for electric wires.
In the Ozalid Division, defense orders for whiteprint papers
and machines are expected to rise substantially as the armament
program gets further underway. Recent developments of considerable importance are:

1. An ozaphane paper and process for microscopic prints a development considered unique and revolutionary;

2. The first usable photographic process for reproduc-

tion of reticules on optical glass - a process which
is expected to eliminate existing bottlemecks in the
manufacturing of optical instruments, including range

finders, calibrated binoculars, etc.

45

- 10 -

Many of the sales referred to are made direct to the United
States Government, including Army, Navy, Coast Guard, War Pro-

duction Board, Civil Aeronautics Administration, etc. Special
sales for the war program to governmental contractors or subcontractors or to corporations whose products are used for
governmental supplies, include such important customers as Boeing

Aircraft, Douglas Aircraft, Curtiss-Wright Corporation, Vultee
Corporation, Ford Company, Bendix Aviation, Chrysler Corporation,
General Motors, Cramp Shipbuilding, Sperry Gyroscope, General

Electric, and many other leading aviation and war-instruments
corporations.

As to the Company's staff and employees, the other officers

and I, as well as the Board of Directors, have been and will be,
as matter of course, constantly concerned. We have been vigilant

in conducting investigations as to the antecedents, affiliations,
and loyalties of all our employees; and we solicit and confidently expect to receive from all departments of the Government

full cooperation so that this Company and its business and plants
may be protected from sabotage and disloyalty.
The great majority of the Company's employees are American

by birth and citizenship. The following table will illustrate:
American

Total

Citizens
born in

Employees

Germany

6,118

417

Born in

Born in

Germany

Germany

having 1st

having no

Papers

Papers

83

7

46

- 11 While the percentage of employees of German birth and training

is small, these particular employees have in the main been with
the Company or its predecessor many years and some of them are

in the top flight in the chemical field. Its increasing success
in the technical and manufacturing field and in the expansion of

its highly scientific products, has been due in very large part

to their unique training, skill and inventive genius.
Much of the credit for the upbuilding of this great industry in
America and for its present independence of German industry and

German scientific knowledge is due to the fact that these employees
had training in German processes, inventions and chemical formulae.
Through this "know how" they have equipped America with scientific

products of the utmost value in times of peace and war and not

duplicated by any other American industrial organization. Their
removal merely because of their original German training, and ir-

respective of complete loyalty to this business and to this country,
would be to deprive this Company of much of its vital technical

life and to cripple greatly, if not to paralyze, its large and
increasing contribution to the national war effort.
While the first duty of management is to purge the Company of
subversive factors as soon as ascertained, the management also has

the duty and, in the present instance, the fortunate opportunity

- 12 -

47

of turning against the enemy its own industrial secrets, achievements and weapons through those familiar with their content, make

and use. In my judgment it would be little short of a tragedy if
we should by our own obtuseness forego the opportunity to employ

this high technical skill against the very sources which gave it
birth.

I feel strongly, therefore, that sound and patriotic management
must not make expulsions in any haphazard or unrestrained fashion

or merely because of prejudice, rumor, or German origin, but

rather with fair and intelligent ascertainment and consideration

of the facts, and with careful discrimination in the light thereof.

Indeed, not only do I feel that this principle is essential to
good and successful management, but I also feel that it is the
only principle in accordance with American standards and American

interests, for my associates and I, at least, take our stand
squarely with President Roosevelt in his assertion that the oppo-

site policy would be "as stupid as it is unjust, and on both
counts it plays into the hands of the enemies of American democracy."

This point is stressed because at our last conference, February 6,
1942, Mr. Foley and Mr. O'Connell, informed me that it was the
Treasury's policy to remove from the Corporation all employees of
German birth (whether citizens of the United States or not) who

- 13 -

48

have at any time had the benefit of Farben training. I trust
that so drastic and devastating a policy will be reconsidered, in
favor of a policy more realistic in its approach.
I may add that this Company has pursued and is pursuing an

enlightened and liberal labor policy, in full obedience to the law.
It has had no serious labor trouble. It pays generous and recently
increased wages in the belief that efficient mass production is
thereby promoted. Its rapid commercial expansion has brought
expanded employment, and today over 6,000 employees are dependent

upon the Company's continued success and intelligent management.

As already stated, the Company is the largest individual pro-

ducer of dyestuffs for Army textiles. It is the only producer at
all likely to succeed in producing color film capable of being
developed on the spot by Army laboratories. It is the only producer of quality whiteprint reproduction paper and machines. It is

the only producer of carbonyl iron powder. If left with full
opportunity to pursue its pending developments, it expects soon
to be the producer of many other vital materials which chemists,
trained in German secret processes, are attempting to perfect
against the background of the 603 patents acquired from I. G.
Farben in 1940. Furthermore, production agencies of both the
American and the British Governments are turning to me as the

- 14 -

49

president of this Company to place at their disposal the technical
advice and knowledge which only we can effectively give, and to

undertake to give assistence in certain features of their production plans. As an example, I append hereto a letter to me, dated
February 14, 1942, from Dr. E. W. Reid, Chief, Chemicals and

Allied Products Branch, War Production Board, relative to carbonyl
iron powder and the proposed construction by the Government of a

plant for its manufacture and relative to the doubling of the
output of our Linden factory. Such increase illustrates the purpose
of the present management to devote all our plants and equipment

to the fullest possible extent to the war effort, and to expand in
accordance with national requirements.

If the present management continues the operation of the company

we plan further to develop our Research Department with all possible
speed. I have always had in mind that our Research Department
should be greatly expanded and that we should, in the course of

time, have expertly trained corps of American scientists. It is
contemplated that President Conant of Harvard be invited to be-

come a member of the Board of Directors, and if this is not feasible
for reasons of his own, at any rate to secure his counsel and
advice. Ambassador Bullitt has already conferred with Mr. Conant
on the subject of technicians and research men. He has also disussed the matter with President Gates of the University of
Pennsylvania.

- 15 -

50

I have emphasized these considerations because it should be

fully understood that the technical and scientific staffs have
successfully bent every effort to make the Company independent

of outside assistance, and that in a comparatively short period
they have achieved, against considerable odds, the building up
of new industries unmistakably American and of great value to
the country.

Naturally, the officers of the Company and I, as well as the
Board of Directors, desire that the Company's relation with the
Government be those of close cooperation and mutual confidence.

It was to that end that I wrote to the Secretary of the Treasury
my letter of January 29, 1942. For the sake of clarity and

brevity, and in order to avoid repetition, I attach hereto a
copy of that letter and of the Secretary's answer of February

4, 1942. Attention is also drawn to my reply to the Secretary,
dated February 14, 1942 to which this report was appended. The

last mentioned letter states my conception of the principles
which I deem to be essential to the success and usefulness of
the Company and to the proper functioning of its president and
Board of Directors under the law and a general license from the
Treasury Department.

I fully recognize that the Treasury Department by taking

ver the stock interests of foreign nationals is in a position
to elect a Board of Directors; but I cherish the hope that as

- 16 -

51

long as the present management is to remain in office and to
accept responsibility for the continued success of the Company,

the principles which I have stated in my letter of February 14,
1942, and which have met the approval of other directors, will
also be approved by the Treasury Department.

1 accepted the presidency of this Company only after mature

consideration. I did SQ because I was fully persuaded that I
had no right to forego an opportunity to render a service of
constructive importance to the country. I have no wish to
continue in the office for a moment beyond the time when I feel

I cannot continue to render this constructive service in
accordance with the only principles and conditions under which
I can responsibly continue, or beyond the time when the Govern-

ment manifests by word or action that it has other plans or
objectives as regards the Company. In saying this, I feel sure

that I also express the viewpoint of the other directors, both
those who joined the Board at my solicitation and those now on
the Board who elected me.

Respectfully submitted,
/s/ John E. Mack

President, General Aniline & Film
February 14, 1942

Corporation

52
c

0

January 29, 1942

P

y

Honorable Henry Morgenthau, Jr.

Secretary of the Treasury
Washington, D. C.

Dear Mr. Secretary:

As of course you are aware, I became president
of General Aniline & Film Corporation on November 1, 1941.
For many months prior to my appointment, there had been

going on within the company an effort upon the part of the
American directors to free the concern of the foreign influence existing by virtue of the claimed ownership of a
majority of the stock of the company by I. G. Chemie, a
Swiss corporation, alleged by the Department of Justice

to be under the domination of I. G. Farben of Germany.
The American directors were not only seeking to American-

ize the company, but to secure the sale of the foreignowned stock to a noncompetitive industrial group of un-

doubted American standing.

This internal struggle is fully revealed in the
minutes of the meetings of the directors; and, as a corollary

thereto, there were proceedings in the Chancery Court of
Delaware brought for the purpose of forcing a stockholders'
meeting in order that the Chemie stock could be voted by

its purported owners in an effort to oust the then exist-

ing officers and directors who were seeking to Americanize

the company. As you undoubtedly know, a hearing upon the
proceedings in Delaware has been postponed from time to

time at
States.

the request of the Attorney General of the United

I was made aware of so much of this history as
had already transpired, and other details which I have not
time to enumerate, when I agreed to become president of the
company. It was represented to me and I fully believed,

and still believe, that by accepting the presidency of the
company I would be in a position to aid in important
matters of national defense, which, incidentally, have
become more and more important as time has gone on.

53
Honorable Henry Morgenthau, Jr.
January 29, 1942

2.

Upon accepting the presidency of the corporation, I
issued a public statement, a copy of which is attached

hereto. Since that time, I have consistently labored for
the purposes therein outlined. It was my thought that ultimately an Alien Property Custodian would be appointed
and that the stock in question would be taken over by the
United States Government, or, if there were difficulties
growing out of the claimed ownership by the Dutch, some
alternative method might be found by which this stock
could be disposed of to American purchasers. It was my

belief that my duty was primarily to conserve the interests

of the company as a going concern essential to the war purposes of our Government and to preserve the status until
such time as the Government saw fit to act through an Alien
Property Custodian. I recognized from the beginning that
my tenure of office might be temporary and in any event was
uncertain. It was for this reason, amongst others, that
my salary as president of the company was made payable upon

a monthly basis. You will do me the credit of believing,
I am sure, that the personal monetary considerations involved were of secondary consequence. I was, however,

pleased to have this opportunity to render a public service.
Incidentally, I may say that my salary was fixed by the

Board of Directors at precisely the amount paid my
predecessor.

The changes that have been wrought in the official
setup of the company are well illustrated by an additional
memorandum which I attach hereto. You will note that
Ambassador William C. Bullitt is Chairman of the Board of

Directors. I was very much gratified when he found, after
full consideration and discussion of the problem involved,
that he was in a position to become a member of the Board.

I then issued another public statement, a copy of which is
also appended hereto. Prior to Mr. Bullitt's departure from
the country on a special mission for the President, he left
a written statement outlining the circumstances under which
he was appointed and the purposes he had in mind.
For many months prior to my appointment, the

Department of Justice, through the Antitrust Division, was
conducting a sweeping investigation into the affairs of
the company, its business affiliates and the status of
I. G. Chemie as related thereto. Indeed, there were of in- two

grand jury investigations under way and one group

dictments has already been handed down. These proceedings

54
Honorable Henry Morgenthau, Jr.
January 29, 1942

3.

are still active. As you will readily see, there was much
to require the constant attention of the officers of the

company and their counsel, both prior to and subsequent to
my election as president. Moreover, the demands upon the

time of the directors have been very heavy. The officers

of the Board of Directors are acting in complete harmony

and are fully conscious of the grave responsibility that
rests upon them.

In addition to these matters, I have been concerned with problems of personnel and have sought help in

this respect wherever I could secure it. This is especially
important in view of the history of the company, its antecedents, and the specialized work in which it is engaged.
Of course, you could not possibly be more interested than
I am in purging General Aniline & Film Corporation of sub-

versive factors, in freeing it completely of foreign domi-

nation and in making it in every sense of the word an
effective, loyal American enterprise. Your attention,
however, is drawn to the fact that recent communications
received through your representative, Mr. Joseph J. O'Connell,
Jr., amount to orders issued by you with reference to the
internal affairs of the company and its personnel without
any previous consultation with me, and, indeed, without any
subsequent explanation.

You will realize that the corporation is large,
with wide flung interests and thousands of employees, many
of whom are working upon matters important to the Nation's

war effort. It would seem to me that before issuing orders
in the nature of unexplained commands, well calculated to
shake the morale of the company and to impair its useful-

ness, it would be desirable for your representative to

consult with me as to the wisdom and propriety of any particular move. The timing and method of an action otherwise

appropriate may be fully as important as the action itself.
Your order of January 13, 1942 (of which I had no
previous notice), directing the simultaneous and immediate
suspension of five individuals and barring them from the
company premises was, I am free to say, particularly ill-

timed. I also note that this order, signed by Joseph J.

O'Connell, Jr., "Treasury Representative", contains the
following language:

55
Honorable Henry Morgenthau, Jr.
January 29, 1942

4.

"All the company officers and employees

are to be advised immediately that they
are not to communicate with any of these

individuals, directly or indirectly,

without my prior written approval.

cannot help but believe that This portion of the order,
at least, was inadvertent for I am frank to say that I cannot
find for it any warrant in law or in fundamental justice.
So far as I am personally concerned, that portion of the
I

order I cannot be expected to honor. Nevertheless, you

will note that in all other respects the order has been
fully complied with, although the individuals concerned
were afforded no opportunity to know what accusations, if
any, were made against them and have had no opportunity
to be heard. Compliance with your order was based upon

the settled purpose of the management to cooperate as fully
as may humanly be possible with any branch of the Government having any authority in the matter whatsoever.
Frankness compels me to say that the method adopted

in ordering the foregoing suspensions could have only an

adverse effect upon the practical operation of the affairs
of the company. Furthermore, I regret to say that certain
sources, which I am not presently prepared to identify,

have sought to shake the confidence the company enjoys
with the various Government agencies with which it does

business.

A little more restraint and a little less dispo-

sition to condemn upon the basis of ex parte statements
would seem to be indicated. In my judgment this company
cannot be successfully operated by remote control. There
should be an intimate and frank cooperation between the
company management and your Department. That frankness

and cooperation I not only would welcome but most earnestly

solicit. It lies well within your power to achieve this
result. I stand ready, and so do the officers and directors

of the company, to consult at any time with regard to any
feature of the business of the company. If this course
does not appeal to you, I shall have to assume that your

56
5.

Honorable Henry Morgenthau, Jr.
January 29, 1942

Department desires to manage the enterprise in every detail
without reference to the wishes, the advice or the exper-

ience of the officers and directors. I cannot believe that

you would wish to assume such a heavy burden or so great a

responsibility. Moreover, it would place me in an embarrassing position and render the task I have assumed increasingly

difficult. In view of the fact that our objectives are, as

I hope, identical, I would appreciate an authoritative
word from you which would tend to clarify the present
confused situation and prevent unnecessary friction.
Respectfully yours,
/8/ JOHN E. MACK
JOHN E. MACK

President

to 57
December 5, 1941

The following statement was issued by Judge John

E. Mack, President of the General Aniline & Film Corporation, this morning:
When I accepted the Presidency of General

Aniline & Film Corporation, I made an announcement of the policies which would guide me and

which were fully approved by the Board of

Directors. These policies in brief are to
improve the status of the Company, bring its
affairs into harmony with the purposes and

policies of the Government, and to establish

this important enterprise, so essential to
national defense, as unmistakably an American

organization. It is, therefore, with great
satisfaction that I am able to announce today
that Ambassador William C. Bullitt, who is

thoroughly in accord with the policies as set
forth, will today become a member of the
Board of Directors of our Company.

58
STATEMENT ISSUED BY JUDGE JOHN E. MACK
FOLLOWING HIS APPOINTMENT AS PRESIDENT

AND DIRECTOR OF GENERAL ANILINE & FILM
CORPORATION, NOVEMBER 1, 1941

I have accepted a place on the board of directors as
well as the presidency of the company after acquainting
myself with recent developments in the management indicat-

ing a determination upon the part of a majority of that
board to bring the affairs of the company into harmony
with the purposes and policies of the government and to

establish this important industry, which is now so essential to national defense, as unmistakably an American
organization.

I have expressed to the directors my views and they

are thoroughly in accord with the policy I intend to pursue. It seemed to me that there was here offered an

opportunity not only to develop fully and completely an
institution that was nurtured and grown on American

economic soil, but to make certain that it was truly
American in every sense of the word and completely free

from foreign influence or domination. I conceived this
to be a public service which I had no right to forego.

59

GENERAL ANILINE & FILM CORPORATION

Old Setup

New Setup

Officers

President - Schmitz
Secretary - Vom Rath
Treasurer - Williamson
Chairman of Board - Bosch

Mack

Gibbons

Williamson

Bullitt

Directors

Iselin

Mack

Schwartz
Schmitz

Schmitz

Bullitt

Breed
Hutz
Ford

Breed
Hutz

Aichelin

Stevens
Bennett

Bennett

Williamson
Weiss
Vom Rath
Vacancy

Budd

Williamson
Talbott
Baragwanath

Charles L. McCann

60
THE SECRETARY OF THE TREASURY
WASHINGTON

Feb. 4 1942
Dear Judge Mack:

I am in receipt of your letter of

January 29, 1942, and the two documents enclosed.

I agree that our objectives are, or
ought to be identical. In consequence, I

assume that-you . are in accord with the changes
made by order of this Department on January

13, 1942. We were unfortunately unable to
reach you prior to the issuance of the order
but I can assure you that the decision was
made only after a thorough examination of the
facts.

I have asked Mr. O'Connell and the
other Treasury representatives in New York who
are supervising the operations of General

Aniline and Film Corporation to consult with
and cooperate closely with you or any of your
officers or directors in pursuing our common
objective.

I hope this exchange of views presages
an improvement in the situation.
Sincerely yours,
H. Morgenthau, Jr.
Secretary of the Treasury
Honorable John E. Mack
President

General Aniline and Film Corporation

230 Park Avenue
New York, New York.

61
WAR PRODUCTION BOARD

Washington, D. C.

In Reply Refer To:
EWR-2029 Tempo R

February 14, 1942

Judge John E. Mack, President
General Aniline and Film Company

230 Park Avenue
New York, New York
Dear Judge Mack:

I thank you very much for your very courteous

interview.

I am very glad to know that you will cooperate
in every way with the Government in turning out carbonyl
iron powder for use in the Signal Corps. We are making

an examination of the situation in Louisiana, but I will

be governed to a great extent by the War Department and

the Signal Corps as to what will be required to prepare

for defense work.

If it is necessary to locate a new factory for

this purpose in another location, we shall be glad
to cooperate with you. I understand you will be glad
to locate a factory (if necessary) wherever we desire.
I note also that you have 110,000 pounds of carbonyl
iron powder in reserve and can increase this amount,
and that you will be glad to locate additional warehouses to store this surplus wherever we desire. I
also note that at a reasonably small expense you can
double your output of your Linden factory.
Very sincerely yours,

s/ E. W. Reid
E. W. Reid, Chief
Chemicals and Allied
Products Branch

62
February 18, 1942
1:15 p.m.
HMJr:

Hello. Bob Rouse.

Robert
Rouse:

Yes.

HMJr:

Hadley's sitting here with me.

R:

Uh huh.

HMJr:

And he tells me the new bonds are kind of
slipping.

R:

Yes, that's right; they're a little easier,
the fourteen-sixteen and fifteen-sixteen.

HMJr:

Well, why don't you buy the new bonds a little
more aggressively?

R:

Well, we've gone ahead fairly well on them.

I don't think that will do it because it's
the whole tone of the market, and the rest
of it - there's stuff for sale that isn t
being taken in the tax-exempt bonds and all
through the list. A lot of switches going
on.

HMJr:

You don't think buying the new one might be

R:

No, I don't.

HMJr:

You don't?

R:

sort of an anchor for the rest?

Because you've got this question of the taxexempt bonds in it, and they're coming in for
sele and there are very few takers.

HMJr:

The tax-exempt's?

R:

Yeah, the partially-exempt's.

HMJr:

Federals?

R:

Federals.

HMJr:

Why do they want to sell those?

63
2R:

Well, they've had all this talk, with which

you' re familiar, of the nullification in part
of the value of the tax exemption in one way

or another.
HMJr:

Yeah.

R:

And it affects - it's made the whole market one.

It's affected not only the - it drags the taxables
with it. It drage - of course, the municipals

are in bad shape, market-wise, and it affects
the corporate market as well.
HMJr:

R:

HMJr:
R:

Well, what news has there been out since Monday

to affect the partially-taxables?
Just - no specific news since Monday. It's
just the circularization of the conversation
and, of course, you had Ted Goldsmith publish
his story on it.
Yeah. Well, I
It's just that people earn - there isn't so very
much selling, but it's a case of nobody wants

to buy until the thing is clarified.

HMJr:
R:

Well, what are you going to

And I don't feel that your statement clarified
it.

HMJr:

Yeah. What are they going to do? Wait for the

R:

I don't know.

HMJr:

tax bill?

Well, I can take the loss of the bond market a
damned sight better than they can. Let's stop

buying entirely. To hell with it! Let her go.

R:

HMJr:

R:

Another thing

Let's let her go. If they want to bluff me,
let's stop buying. Let's pull the plug out.
Well, I think probably it would help if we did

-3-

64

it on the two's at fifty-one, five. That's
HMJr:

I mean, if they think they can scare me, let's
stop buying. I can stand it. The U. S. Treasury
can take it a good deal better than anybody else.
I mean, I'm not going to have my hand forced.

R:

HMJr:

R:

Uh huh.

I'm not going to have my hand forced. I mean,
1f they think that they can get me to change my
position on taxation by not buying or standing
to one side, I'll stand aside and we'll see where
the bottom is.

Well, here's - you run across a thing like this.
I told Dan about it, there was quite a big block
of the four and a quarters, forty-five, seven
for sale.

HMJr:
R:

Yeah.

And they were able to place those, and primarily,
I think, because the yield of those bonds was had gone through the tax-exempt line and was on

the taxable line.

HMJr:

Yeah.

R:

The Guaranty bought them at about a one fifty-four

HMJr:

Yeah.

basis to the call date, which is in 1947

which seems a fair enough thing over all.

R:

HMJr:
R:

Yeah.

And when they get in that range - as the other
longer ones get in that range - it presumably

will work out, but there's quite a long distance
between them.

HMJr:

R:

Well, what I'm going to do is, after lunch I'11
get Mr. Eccles and some of these others over
here and we'll have a little conference.
Good.

-4- HMJr:

R:

HMJr:

R:

65

And - but if the market, through all these
rumors, if they want to play poker with me,
I can bluff just as well as they can.

I don't made
think itit's a case of playing poker.
You've
I made a statement and I'm standing by it.
Now, if they want to question my statement,
why the hell should I buy their bonds?

Well, you have this difficulty and you also

have Treasury people discussing these formulas
and 80 on.

HMJr:
R:

HMJr:

R:

Well, that was weeks ago at the ABA,

Well, I thought there'd been further discussions
quite recently.

Well, tell me. I'd like to know about it. I'd
like to know what it is. With whom?

Well, I'11 have to check it up with my informants
and find out exactly; but I had thought that
this had continued fairly recently.

HMJr:

Well, I'd like to know.

R:

You issued that statement two or three weeks
ago.

HMJr:

Well, I'm going to have Mr. Eccles over here

R:

A11 right.

HMJr:

R:

HMJr:

at three o'clock.

And 1f you've got anything on that between now
and three, let me know, will you?

All right, I will.
But we'll just have to - we'll have to change we'll have to take a fresh look at our policy,

because
R:

I think we'd ought to have a discussion of it,
certainly.

-5 HMJr:

There's something wrong somewhere.

R:

Right.

HMJr:

Okay.

R:

Okay.

66

67
February 18, 1942
2:21 p.m.
HMJr:

Daniel

I got very angry with Rouse about this bond

market.

Bell:

Yeah.

HMJr:

And I'm just not going to let this New York

crowd bluff me over this tax-exempt business,
80 we might just as well have a showdown.

B:

Uh huh.

HMJr:

And I asked Eccles and his group to come over

at three o'clock. Now, if the New York crowd
don't want to play ball and they're going to
try to teach me a lesson whether I can or
cannot have tax-exempts, why hell, I'd just

as lief stop buying entirely and then let's
see what happens to the bond market.

B:

HMJr:

No, I don't think you can do that.
Well, I don't know. I'm good and mad, and
we might just as well have a showdown. The
war news is bad, and they're trying to take
advantage of me and I'm not to be taken ad-

vantage of.
B:

Well, I'm not so sure that it's the - it's

your statement that you've already made on
the tax-exempt outstanding.

HMJr:

Yeah.

B:

I think it's this other thing that's been injected in here.

HMJr:

Well, what other thing?

B:

Well, you said that that was all you were going
to do, you were not going to tax the Federals,
directly or indirectly, and you didn't intend
to lower the normal.

HMJr:

Yeah.

2B:

68

Now then a couple of days after that it got
into the pictures the discussions with this

ABA
about reallocating the expenses
of thecommittee
bank

HMJr:

I know. I.
and also the reamortization.

B:

HMJr:

Yeah.

B:

And they say that's doing, indirectly, what
you said you would not do.

HMJr:

But I never had anything to do with that.

B:

I know you didn't, and the people who discussed

it told them very plainly that it was not a
if the policy were to do it.
Well, this

policy decision. They merely wanted a formula

HMJr:
B:

They think that if you do this, why you can do
most any other thing and get around it and

there's that uncertainty. Garner told you the
other day that there was a jitteriness and there

was uncertainty as to just what the Treasury had
in mind.

HMJr:

Well, I think it's - now, Burgess and Stonier
are coming in at 4:45

B:

Yeah.

and I want something ready to hand them

HMJr:

at that time, you see?
B:

HMJr:

Yeah.

And we can give it to the public if necessary.

Who's been seeing this ABA committee, anyway?
B:

Somebody around in the drafting section.

HMJr:

Well, God ding it all, I mean, there's just

-3-

69

too many people seeing too many people.
B:

Well, I think that's the difficulty with the
whole tax program. It lenks out bit by bit.

As I told you the other day, I thought we got
rotten publicity on our whole tax thing because
it came out through Congress and through individual members after it passed from mouth to
mouth, and not the way that you would give it
out.

HMJr:

Well, the boys will be in here at three, and we

B:

Uh huh.

HMJr:

And Eocles and the others, and then we'll have

B:

Well, I think it might be clarified if that

HMJr:
B:

HMJr:

B:

can hit it.

to get out something, but I

thing was made clear. At least I hope that
would clarify it some and help the market.
Well, I think it's much deeper than that.
You see, you've got the tax-exempt markets in
this picture now.

Dan, it's something - I'm sorry - I hope you're
right - I think it's much deeper than that.

Well, that's the way I feel about it. I think
we've got a fifty billion dollar market now
instead of a ten, as we had before.

HMJr:

B:

HMJr:

B:

HMJr:

Well, it's easy enough to prove whether you're

right or wrong. If that's all that's worrying

them, we'll clear that up tonight.
Yeah. Well, I think we'11 clear that up.....

If it's one damn little thing like that, why
then we'll clear that up.
All right.
See? That's all it 18.

70

B:

Uh huh. of course. that on top of the bad
news, why everything came at once.

B:

Well, it's bad news; but we'll see.
All right. Three o'clock, huh?

HMJr:

Yeah.

B:

All right.

HMJr:

71

February 18, 1942
3:00 p.m.
TAX EXEMPT SECURITIES

Present: Mr. Bell

Mr. Morris

Mr. Murphy
Mr. Hadley

Mr. Sullivan
Mr. McKee

Mr. Eccles
Mr. Paul
Mr. Ransom

Mr. Piser

Mr. Blough

H.M.JR: I thought you (Bell) told me the last
you and I talked about it you were going to ask this
so and so Goldsmith not to get this thing out. Didn't
you tell me that, that you were going to ask him not

to print it at all?

MR. BELL: Well, we discussed it down in Paul's
office and we thought we had better not ask him because

we would be unable to give him something and Paul was
going to have another conference with him that evening

and did, as I understand it, didn't he, John?
(Mr. Paul comes in)

H.M. JR: Hello, Paul. How are you? Sit down.
I am expecting some other people.

MR. PAUL: I saw him. L put the responsibility
on him just the way we agreed.

H.M.JR: Well, I put off - in a meeting at a quarter
of four - Stonier, he is the president of the ABA, isn't
he?

MR. BELL: He is the executive director.

72

-2H.M.JR: He and Burgess are coming in to ask
what to do about cooperation. Dan and I disagree on

this thing. I think this thing is much deeper than

just a rumor. The way to prove whether Dan is right

or I am right, let us get up a statement and get it
out tonight. What is the Treasury position on this

stuff, you see, and then if the bond market doesn't
act right then the thing is much deeper than we think

it is.

MR. BELL: Well, I don't know as it can all be
laid to this but it is everything coming at once.
MR. SULLIVAN: There is nothing new about this.

H.M.JR: Well, there is something new about the

bond market.

MR. BELL: Well, it is new in the past week.
(Mr. Eccles, Mr Ransom, Mr. McKee, and Mr. Piser
entered the conference.)
H.M.JR: The reason I asked you gentlemen to come

over here is this. I think the bond market is behaving -

or rather the bond market is all right but people who
deal in it are behaving very badly and I got quite angry
today about one twenty when Rouse told me that no one

wants to buy and they are sitting back and going to wait
until we have settled this thing about this tax question.
Well, we are talking here, all members of Mr. Roosevelt's
Administration, and I think that this thing is much deeper
than that. I think that there is bad war news and as the
war news gets worse they-attack the Administration in

different parts and this is just one of them. In anger

I said to Rouse, "Well, as far as I am concerned the
Treasury can stand this much better than the owners of

the bond market. Let's stop buying any bonds. If the
fellows don't want them, let's stop buying." I wasn't
giving them an order, but I meant if they don't want to
buy, why should we buy. Let's see what happens to this

thing. But I mean, just because we get a little bad news but here you have got Walsh saying they should withdraw

the fleet from convoy to England and bring it back to the
Atlantic and Senator Johnson wants the fleet brought

3-

73

back from the far East to protect the coast and this is

something which I think we may have to take from now
up through next November, the Congressional election.

We might just as well, on the financial front, make
up our mind we are going to hit it hard and find out
who is going to be the boss. Maybe I am wrong. Dan

thinks that one of the principal things, and that is

why I asked my tax people to come in, is this misunderstanding about whether I meant what I said when I said

that we weren't, by direction or indirection, going to

try to do anything for outstanding tax-exempt Federals
or partially tax-exempt Federals as this thing keeps

coming on. Well, if that is all it is, we could, between
us, write a statement which I could give out tonight

laying that to rest and I had Mr. Burgess and Mr. Stonier
coming in at three today wanting to know what the ABA

could do and I postponed them until a quarter of five

because if they want to do some, by God here is something they can do.

But i think it is much deeper and whether we buy

thirty or fifty million dollars a day, we can go on
indefinitely and I think that this is something which

I was faced with in the fall of '33 when Mr. Roosevelt
put me in here and all through '34 and I may be wrong,

but I think it is right on us and if I am wrong and a
little tax statement fixes this up, everything is lovely,
and it is just a question of until the bad news blows
over, but if I am right then I think we all have just got
to put our backs into this thing and find out who is the
boxx, Washington or New York. And I never was more in
dead earnest because this thing - if the bad war news

continues, this situation will get worse and worse and
worse right up to election day. Now, I am talking very
frankly and I know my Treasury people can keep their

mouths shut and I am sure Mr. Chairman, you and the members

of your Board and Mr. Piser won't repeat anything out-

side of this room, please. I am talking here with the
friends of this Administration. I don't mean everybody
has got to - but I meant, I have got to talk frank. I

have got to call a spade a spade, but I don't want anything outside this room.
MR. McKEE: What is to stop us from taking a

-4-

74

brave front and sticking with it.
H.M.JR: Nothing.
MR. McKEE: There are no ropes around our hands.

H.M.JR: And I am not calling up-MR. McKEE: If your suspicions are right, the sooner

they find out that their part is a minor part, the better
they are going to be off.

H.M.JR: Well, I think either we should - we
should either go into this thing and lick them or
say, "All right, if you want to play this game, we

will play the game, we won't buy anything, and then
let's see where the bond market goes to, one or the
other, but I think we are in between.
MR. RANSOM: You think that is the choice?

H.M.JR: I think what we are doing isn't accomplish-

ing anything.

MR. ECCLES: You may be right, but I doubt if there

is - I think they are confused up there. I think there
is a hell of a lot of confusion on the part of a lot

of bankers and investors, and maybe dealers, for that
matter.

I do think that there is something, however, in
this tax-free picture. Of course, they are making
the financial press and the people who speak for the

owners of these totally tax-exempt securities - of

course, they are going to be pinched awfully hard and

they are making a fuss about it. It is their way of
using every spring board, every opportunity they get,
and this is - they see this as a reason to give, why

the market is bad. I don't believe that merely because
of your statement on the totally tax-exempt securities,
that that is making the market in Governments. I think
that would have very little influence on the Government
market as such. I do think that there is something with
reference to the misunderstanding or lack of confusion--

75

-5I mean, misunderstanding or some confusion in the case

of what the Treasury's attitude on the tax-exempt feature

of Governments are concerned.

H.M.JR: Well, Marriner, if you are right, certainly

with the talent in this room you can write a statement
which I can put my name to.

MR. ECCLES: That is right. Well, I would do that.
I would get that thing cleared up. At least then they

can't--

MR. RANSOM: Get that excuse out of the way.

MR. ECCLES: I would get that excuse out of the way.

H.M.JR: That is what I told you, Dan.
MR. ECCLES: I would get that excuse out of the way

so that they can't - now, so far as the municipal securities
are concerned that is a very different picture. You are
on record on that. The President is-H.M.JR: He O.K.'d my speech before I gave it.
MR. ECCLES: That is right and everybody knows he
is on--

H.M.JR: He O.K.'d it before I gave it.
MR. ECCLES:

on record on that. and further

than that, the Government did not make any contracts

with the states. It is not a Government contract at

all. It is a different picture than in the case of

the issuance of your own securities.

H.M.JR: Marriner, it is funny my arguing with you,
because usually it is the other way around on this thing.
MR. McKEE: Something might happen here, Dan.
(Laughter)

H.M.JR: I think both you and Dan are wrong. I

think that this thing is much deeper, but I would like

-9-

76

H.M.JR: We all agree on that.
MR. RANSOM: And diagnose the disease from that
point on.

H.M.JR: If you fellows will fix me up something-MR. PAUL: Well, as I understand it, Mr. Secretary,
you want to take a position on the policy question now,
saying you are not going to deal without - not going to
try to cut down that exemption.
H.M.JR: Expand what you are saying a bit..

MR. PAUL: I am trying to surmise. In other words,
you are going to decide that you are not going to make
any statutory amendment in that regard?
H.M.JR: In regard to what?
MR. PAUL: In regard to the allocation of expenses
applicable to tax-exempt interest.
MR. ECCLES: In other words, you are going to -

you are going to maintain the status quo in so far as
the

H.M.JR: Well now wait a minute. In going over it
with you (Paul) yesterday, you told me that that is what
Eccles wanted, but I said I thought we ought to treat
a bank just the same as we do any other corporation.

MR. PAUL: That is what I wanted to get.
MR. ECCLES: Oh, sure, treat them all alike.
MR. PAUL: Oh, banks alike?
MR. ECCLES: No--

H.M.JR: All businesses alike.
MR. ECCLES: Any holder of these tax-exempt securities

-6-

77

to sign this statement. I think by the time you get
the mayors and the governors and the attorney generals
and the state together and all their friends, and the

business that they throw to the bond dealers, plus the
fellows that would like - who would sit down tomorrow

with Mr. Hitler and make peace--

MR. RANSOM: There are too many 02-them in this

country today.

H.M.JR: There is a nice combination, but I pray
that you and Dan are right and it is nothing as deep as

I think it is, but the only way to find out--

MR. ECCLES: Does Dan feel that way too, in part?

H.M.JR: Well, Dan just thinks that - no, he can
talk for himself.
MR. ECCLES: I would give them the benefit of the
doubt at this time.
MR. PAUL: Suppose the reason for selecting this
occasion to give out advance information as distinguished
from information to the very many people who want to know

about what our policy is going to be, is that we help
Government security operation, is that it? Because it

seems singular to get some pressure from New York and

then respond to that pressure--

H.M.JR: No, that isn't the thing. You have had

somebody in the Treasury who sat down with the ABA

and talked this thing over.

MR. PAUL: That is right.
H.M.JR: And this thing has been going over and

over and over and I, perfectly properly, can say, tell

the story. I can simply tell the story. Mr. so -and

So in the Treasury talked with So-and-So in the ABA

and discussed the thing - whatever the story is.

MR. ECCLES: Well, you have got billions of dollars

78
-7

of tax-exempt Government securities out. Now, last
year you permitted the twenty-four percent exemptions,

see. This year if you are going to permit less, whether
directly or indirectly, through a formula that only
permits a part of the tax-exempt interest to apply
against expenses--

MR. PAUL: That formula hasn't a thing to do with
the twenty-four percent. It has to do with the deduction

of expenses.

MR. ECCLES: I know, but that is the same thing.

So far as the holder of a security is concerned, it

means the same thing to him and nobody is going to

buy these securities without getting that settled.

There is no difference between that and a drop - the

dropping of the rate from twenty-four percent to

twenty or sixteen. It is the net result that the

investor is concerned about and as long as you leave
for those bonds uncertain.

that net result uncertain, then you have left the market
MR. McKEE: Have we got today's market prices?

H.M.JR: Hadley will get them.
MR. ECCLES: As long as that thing is uncertain
there is no certainty whatever as to what those
securities are. There are no buyers for them except
at a lower price, and that has an effect on the whole

Government bond market.

MR. BELL: It is a funny thing, you know, the one
fellow that mentioned that the other day in these con-

ferences said the whole street is jittery about this

tax program and he mentioned these two projects that
were under discussion and you said, "Well, I never heard

of it," so it couldn't have been passed upon." In the
last two days they have bought fifteen million dollars
of tax-exempt securities.
H.M.JR: That is Garner of the Guaranty.
MR. BELL: Yes

8-

79

H.M.JR: They bought the tax-exempts?
MR. BELL: They bought the tax-exempts where

everybody else is trying to sell tax-exempts or
letting them drift down.
H.M.JR: You mean on what I said here?

MR. BELL: I assume he has taken that to mean
that maybe after all this policy hasn't been made and
that he would buy tax-exempts.

H.M.JR: Excuse me. If that is the only thing,
for God's sake, let's nail that. Now, I can't believe -

Paul was up in the country with me and he was explain-

ing. I can't believe it gets down to whether you have

deducted your - what you deduct as an expense of the bank,

whether you deduct against the taxable or not. It seems

unbelievable but if it is down to that--

MR. ECCLES: It is any corporation.

H.M.JR: Let us at least clear it up.
MR. McKEE: Well, the public is entitled to clarification.
H.M.JR: Why not.
MR. McKEE: Sure.

H.M.JR: But then if it is deeper-MR. McKEE: Then we will see.

H.M.JR: We will go after it, what?
MR. RANSOM: I don't believe, Mr. Secretary, it is
anything but a very superficial fight in the present

situation. It is just one more argument.
H.M.JR: That is right.

MR. RANSOM: That is my opinion, but I would remove
that argument.

- 10 -

80

should be treated alike. In other words, they are

a market security and it seems to me if you want
to try to stabilize the Government bond market you
have got to get-MR. PAUL: Oh, sure. You wouldn't treat one

holder of that security different from another,
but what I mean is that that would be treating
holders of those securities different from the way
in which you treat other holders of tax-exempts.
H.M.JR: Wait a minute. As I understand it,
what you told me, and Marriner is here, is that

Marriner wanted to give the banks special consideration

on this thing as against-MR. PAUL: Well, yes.
tion.

H.M.JR: Let's say against a business corporaMR. ECCLES: No, I wouldn't advocate that.

What I said was this, that the banks were very
big owners of these securities and that the banks,
a lot of them, were feeling this way, that we are
going-- incurring a big expense in connection with

the Savings Bond Campaign, and that we can't get any

pay for that. I mean, they are doing that thing now.

For the Treasury to come in and where they own these
tax-exempt features to change the rules that applied

last year so that the benefits they get are less than
they had is making a lot of them feel, "Well, hell,

the more we do for the Treasury the less consideration

we get.'

81

- 11 MR. McKEE: Well, Marriner, do you think that the
ordinary bond holder has gone that deep? It would seem
to me that the tax-exempts are now held in portfolios
that get a benefit from tax exemption.
MR. ECCLES: That is right.
MR. McKEE: And, any idea that they are going to lose
that exemption is going to make them conscious of the
premium that they have paid for tax-exempts and they are

going to get out while they can still get a premium.
Now, if and when - I think it is a good - it would be well
worth the attempt to try to clarify that atmosphere if you

are in a position to clarify it.
H.M.JR: Well, this is the way I understood it, it

was put up to me, that if a bank owned a million dollars
worth of tax-exempts they could only charge against
those tax-exempts actual business expenses incurred by
handling the tax exempts.
MR. BELL: You mean on the--

MR. PAUL. It is the other way around.
H.M.JR: I mean taxables.

MR. PAUL: That is right. It is the taxables, not
the tax-exempts.

MR. BELL: That is right.
H.M.JR: I mean they could only charge the actual
business against the taxables.
MR. McKEE: Just what does that mean?

MR. PAUL: Suppose the bank has a million dollar
tax exempt income and a million dollar non tax-exempt.

Notwithstanding that half of its income is from tax
exempts, it may deduct all of this - its expenses. Now

some of those expenses, which under the present rule, it
may deduct are plainly allocable, chargeable, against
the keeping - the purchasing and the keeping and the

- 12 -

82

maintaining of the tax-exempt situation and shouldn't

be deductible any more than anybody else owning other getting other tax-exempt income can deduct tax-exempt
expenses. Now, since 1934 we have had a rule that

excepted from that general situation the holder of the

tax-exempt and the basis of the rule is purely - it is
stated in the committee report, it might interfere with
Government bonds
(Mr. Blough enters the conference)
MR. McKEE: Maybe I was taking that statement too

literally that you would only charge against income from
taxable bonds that portion that would be allocated in the
operation of collecting that taxable income.
MR. PAUL What happened was that you charge all,

now, there is no restriction whatever. The bankers heard
that we were thinking of changing that rule, and they came

down and said, "If you are thinking of that, let's discuss the method of allocation. Don't do it on a dollar

basis, because it doesn't cost us as much to maintain the
tax-exempt department as it does to maintain the taxable
department." For instance, real estate is more expensive
to - real estate income is more expensive to serve than
is tax-exempt income, so what the boys in the legislative
counsel's office did was to discuss a method of allocation, leaving the policy question completely open.
MR. BELL: And that is where it got mixed up.
MR. McKEE: It got mixed up.

MR. BELL: They plainly told them that they were not
a policy group. They said, "We are discussing merely a
form; and if the policy is adopted, we want to know the

best way to do it." By the time that went through
fifteen or twenty mouths in the street, it got out as a
definite policy, and that these fellows were told to

come down here and help write a formula. "Now, we don't

want you to discuss policy. It has already been determined." At least, that is what it finally wound up with.
So, you see, that now it is out as a definite policy.

83

- 13 -

MR. McKEE: Doesn't it all spell out to you in

common denominators that there is a fog and a mist
hanging over the market of misunderstanding? There

is that possibility.

MR. PAUL: There is that plus a fear that we are
geing to take away this special privilege that banks

now have.

MR. McKEE: In its entirety. Do you believe that is

the thought?

MR. PAUL: I think there is a fear that we are
going to cut down on their right to deduct and, therefore,
hurt the owners of such bonds in that indirect way.
MR. ECCLES: To whatever way it affects their net

earning, any formula that you adopt, if it affects their

net earning, it means that so far as they are concerned
the bonds are discounted that much, and they are worth
that much less to them, and they are that much less

interested in purchasing in the existing market; and
until that thing is determined, they are not going to

be

able to figure out how much these bonds are worth to
them in the market.

MR. PAUL: That is right, exactly.
MR. BELL: Now, there are two other things.
MR. RANSOM: Mr. Secretary, may I say this in the

light of this explanation, that there seems to be
involved here the question of Treasury policy in relation to your tax program.

H.M.JR: That is right.
MR. RANSOM: Now, if such a statement as you - as
the suggestion has been made that you make at the present

time is to decide that Treasury policy, I don't know at

the moment on which side of that argument I would find

myself. I think there would be definite advantage,
however, in clarifying the issue as long as the story

seems to have gotten very wide circulation all over the

- 14

84

country and if it is going to be your decision to

follow the suggested formula which was discussed with

these bankers, then I think even a statement to that
effect would be better than no statement at all, where
if you are not going to adopt that as a policy, then
such a statement as has been suggested would indicate

that that is not to be your policy. I don't want to

attempt on the spur of the moment hearing an explanation
for the first time to say what ought to be your policy,
because I am not at all sure.

H.M.JR: Here is what is bothering me about

the thing and that is this. If you make - I have always
found this in Washington in dealing with legislation.
Just as soon as I give an inch to any group, I am sunk.

Secretary.

MR. PAUL: That is what I meant before, Mr.

H.M.JR: I am sunk. Now, if - and that is

where I understood that you (Mr. Eccles) and I differed

on this particular thing. And if I say--

MR. ECCLES: I don't know because I don't know

what your position is.

H.M.JR: Well, this is the way I feel. I think

that if there is any loophole where any particular group
getting a special privilege through deducting expenses or

anything else - whether it is a special amortization of

an oil well or whether it is joint return - that the

only position on which I am on safe ground is that during
the war nobody is entitled to any special treatment. Now,

if I take that position, they could perfectly well - the

next group - the next group will be the oil well people
come in. "Well, we won't dig any new oil wells.
MR. PAUL: You are perfectly right on a

theoretical basis, but there is a conflict between the
theoretical and the practical, and the practical a nswer
might be that you should yield on this issue on account
of the fact that we have Government securities involved

85

- 15 -

and that makes it very exceptional, but on the theoretical
side there is no reason why these banks should get
these expenses. Nobody else does.

H.MR. More than theoretical, this thing - this
particular thing - it is a matter of ethics. I don't
think it is theoretical at all. I mean, if I can go
before any group, Congress or any audience and say,

"As far as I am concerned, I am not going to favor any
group knowingly, no matter how important they are."

Now, if you say this, then - "Well, Mr. Morgenthau, you
made an exception on the banks. How about Western

Cartridge? Do you mean to say that you are going to
stand here with MacArthur short of ammunition and say
that Western Cartridge has to do so and so when they
want a special allowance?" I mean, I am going to
extremes.

MR. RANSOM: Has anyone suggested that you make

a statement that this shouldn't be applicable to the

banks, but should be to everybody else? That doesn't
seem to me to be a possible position. You retreat from
the whole thing.

MR. ECCLES: My position is this, that last year-H.M.JR: Excuse me. I understand it that that was
the position, and we should-tion.

MR. PAUL: That is another refinement of the situa-

H.M.JR: But, I understood we were to give the
banks - treat everybody except the banks-MR. ECCLES: No, I wouldn't make any special

provision at all. Now, last year you provided the

exemption of twenty-four percent normal tax continued

by putting on a six percent surtax so as not to give
any windfall to the existing owners at that time, and
the twenty-four percent was the exemption. Now, my

point is, I would leave the rules and let the market
know that so far as the tax - the tax-exempt securities

- 16 -

86

are concerned, that you do not intend to make any

change with reference to those securities, not only insofar as the twenty-four percent tax exemption feature is
concerned, but likewise insofar as changing the formula

permitting the application of the tax-free interest.

MR. PAUL: That is right, and that would apply to
all owners.
MR. ECCLES: To everybody, just leave them as they

are, make no exceptions, just maintain the status quo
insofar as those particular securities are concerned.
MR. RANSOM: All of them, banks or otherwise.

MR. ECCLES: Just leave them as they were last year.

MR. McKEE: That is fine, Marriner, but we are not
making policies for the Treasury. Are you (H.M.Jr.) in
such a place as you can make that statement today?
H.M.JR:

I can, yes.

MR. McKEE: I mean, you are not going to change your

policy?

H.M.JR: As far as I am concerned, if Fed and ourselves

agree and I decide I want to do this - let's put it this
way. If I decide I want to do this and the Federal

Reserve Board agree - I told that to the President
subsequently. I said, "Well now, Mr. President, we made
this decision, Would you go along?" And he never would
even be interested in this thing.
MR. ECCLES: No, it wouldn't bother him.

MR. SULLIVAN: Well, I think, Mr. Secretary, before
you make that decision you should be aware that making it
this way means giving up hope on your taxing outstanding
states and municipalities.
H.M.JR: Well, why?

- 17 -

87

MR. SULLIVAN: Well, we have already - the country
already knows that we are interested in making these

two reforms in the tax law as they affect outstanding
federal tax-exempts. Now, if we are going to give in on
this and refrain from that reform, we are going to be
in a very vulnerable position on our other side.

H.M.JR: I will tell you what I am going to do.

May I go into your room, Bell? It won't take me more
than ten or fifteen minutes.
MR. BELL: Do you want us to go in there?

H.M.JR: I don't want to move everybody. You stay
here and I will come back.
MR. BELL: Sure.

H.M.JR: Because I have got this Lend-Lease Russian

crowd out here.

MR. PAUL: We can get out of here.

(The Secretary and the Reporter left the conference

temporarily.)

H.M.JR: Well, where do we stand? Have you got it
all settled?
MR. ECCLES: No.

MR. RANSOM: It is a question of policy for the
Treasury to decide as to whether or not it is increasing

its revenue by means of the formula which I understand
has been under discussion. There have been arguments

both for and against it on principle, morals and exped-

iency.

H.M.JR: Well, where do you stand, Randolph?

MR. PAUL: Well, I am inclined to think we should
change the law, though I recognize the practical problem
of hitting the banks, as Marriner says, at this time when
they are helping us. On the other hand, I recognize that-

- 18 -

88

two points against it, first that we are going to open
the door, not to make changes - not to eliminate special
privileges. Second, we are going to make it very much more
difficult to deal with the state bond issues as John has

mentioned. That would be about the conclusion I would

have to come to. I would adopt your reasons first in
addition to John's

H.M.JR: Well, to sum up, would you go ahead and

try to close this loophole or wouldn't you.

MR. PAUL: I would go ahead and do it, I think. If

I were going to extend some special favor to the banks
for helping us, I would try to find some other avenue
for doing so.

MR. RANSOM: It seems to me impossible to make any

distinction in your formula between the banks and other
holders of these securities.

MR. PAUL: That isn't the point. I don't think

we have to worry about that

MR. RANSOM: I think that is out of the discussion.
H.M.JR: The question is, should we close this loophole for everybody or not, John?

MR. SULLIVAN: I am for closing it sir. Now, the
question I would like to ask is whether or not Dan feels
that if we do make a clean-cut statement, "Yes, this is
what we are going to do," will that remove any doubts
as to our doing anything beyond that?

MR. BELL: It will remove doubts as to this one point.
I don't think making that statement would necessarily help
the bond market.

MR. PAUL: Well, how about hurting it, Dan?

MR. BELL: It might not hurt it any more.
MR. PAUL: I mean, we have to regard those practical
things.

89

- 19 MR. SULLIVAN: I thought you said, Dan, that what
was bothering them was not so much this as the fear that
we might do anything beyond this.

MR. BELL: Well, I think that fear is in there now,

but the Secretary made a statement that he wasn't going

to do anything to the outstanding Federals directly or
indirectly and a day or so later out came this rumor.

MR. ECCLES: They figure this is doing it indirectly.
MR. BELL: And they said this certainly is doing it
indirectly, and the formula which they had and which I

understand is an example in the past was figured out by
some of the people in the market, and they said it was
equivalent to a nine percent reduction in the normal

tax, and of course it just struck them right between the
eyes. Now, I am against the law as enacted in 1934. I
think it was wrong then, but these people have bought

securities relying on it, and I think it is unfortunate

that we have to change it and hurt the bond market this

way when we have got as much financing to do as we have.

MR. ECCLES: That is the way I feel about it.
MR. McKEE: What does it mean, income wise, does
anybody know?

MR. BELL: It affects each bank differently.
MR. McKEE: I mean as far as the Treasury income

is concerned.

MR. BELL: I don't know. Does anybody know?

MR. BLOUGH: I can't see more than forty or fifty
million at the outside, and probably less.
H.M.JR: How much is that?

MR. BLOUGH: Forty or fifty at the outside and probably less.
H.M.JR: Who would know?

MR. BLOUGH: Nobody at the moment. It would take a

little while to work it out.

- 20 -

90

H.M.JR:
This
has been around for ten days.
Somebody
ought
to know.
MR. BLOUGH: I may say, Mr. Secretary, the reason

that we have this difficulty is that in trying to be fair

with the bankers, we cooperated with them and this is
what happened. We wouldn't be in this spot if we had
been allowed to work the formula through and get everything up and have you have a chance to see it before it
gets into the bond market. The bankers are coming in in
a day or two with a revision of this formula, and we
were holding up the rather complicated process of working
out estimates until we had something that looked all
right, because we weren't interested in revenue, we
were interested in the equity of the deduction.

MR. BELL: There is another formula in the picture,
too, and that is the amortization of the bonds. You see,
the Comptroller requires the banks to amortize their

premiums and the Internal Revenue bases the tax on the

coupon rate. Now, that is another thing that has gotten
into the picture. The banks have been used to carrying
the coupon rate, and now we want to change that, and

they don't like it, so there are two things in the pic-

ture. I don't know how much--

MR. PAUL: The insurance companies have terrific

quantities of these bonds and will also be affected by

any change we make.

H.M.JR: What do you think? Have you said your piece?
MR. SULLIVAN: Yes, I have, sir.

H.M.JR: You are for changing it?
MR. SULLIVAN: Yes, I am.

MR. PAUL: I would make it perfectly clear that any
of these expenses that Marriner is talking about, these

additional expenses, should be--

MR. ECCLES: Well, that is incidental. I mean that is--

- 21 -

91

MR. PAUL: Should be allowed-MR. ECCLES:

as much against the factor that the

banks say, "Hell, we are trying to do a job on this
Defense Savings thing. We are putting on a lot of help.
We are incurring a lot of expenses, which is all right.

Now for the Treasury to come along and change this formula--"
MR. PAUL: But how can you possibly-If

MR. ECCLES:

which in effect is doing indirectly -

it is reducing our net revenue when you change this formula,"

and
I think it is pretty generally upsetting, that they
feel that-MR. PAUL: It is upsetting, but how can you defend

the old practice, the existing practice? Nobody else-MR. ECCLES: Hell, I wouldn't want to defend it why the hell we ever issued tax-exempt securities in the

first place. I mean, that is an old practice, but be-

cause you can't defend it, it doesn't necessarily mean
that so far as the Government is concerned, you are going
to eliminate it, and I can't see any difference between
the elimination or partial elimination of the tax-exempt
feature that has existed, and the changing of the formula,
which has exactly the same effect.

MR. PAUL: There is a lot of difference, Marriner.
One is protected by a contractual obligation and the

other merely by an exemption statute. When you say you
won't change the rule as to what is the normal tax, you

are talking about your contractual obligation in the

bond, but when you are talking about this expense formula,
you are merely talking about an exemption in the statute
which is always subject to change.
MR. McKEE: Could that be made plain in a statement
in not too long language?

MR. PAUL: Yes, it could be, but it wouldn't satisfy

our friends in the banks.

92

- 22 MR. McKEE: Well, it wouldn't satisfy the big buyers
probably, but would it not go some distance to clarify
some of the thinking on this?
MR. ECCLES: What does it mean if the formula that

is proposed should be adopted in lieu of the one in
effect, what does - what would that mean in revenue -

not revenue to the Government but what would it mean to

the banks? In other words, today they get the benefit
of the twenty-four percent. If you put the proposed
formula in, what would that be? Would that give them
the benefit of fifteen percent or sixteen or what would
it be?

MR. PAUL: Translating into those terms, it is

difficult to say, but it would result--

MR. ECCLES: You said about nine points?

MR. PAUL: Somebody said that. I didn't say that.
MR. BELL: I said someone in the market had figured

out the example that was given in the forsula.

MR. ECCLES: That being the case, then, if that is

the case, then whereas they have purchased these securities
thinking they had the twenty-four percent exemption with
the present statute and the present formula in existence,
now you have changed the formula as proposed and instead
of having a twenty-four percent, they would then have only-MR. SULLIVAN: It reduces the twenty-four percent
tax on the taxable income, Marriner.

MR. ECCLES: Yes, it would be fifteen in effect.
That would be the effect. It would be the same-MR. SULLIVAN: It wouldn't the same in any two cases.

MR. ECCLES: No, but this is a hypothetical case, as

I get it.

MR. BELL: I understood it was, yes.

- 23 -

93

MR.and
ECCLES:
Figuring to be nine percent. Some may
be more
some less.
MR. BELL: We should have given an example that
figured out about two percent.

MR. PAUL: There is no doubt about it, that this is
going to take away a very pretty place in which some of
the banks are sitting.
MR. BLOUGH: Most of the main banks aren't paying

any income tax now.

MR. BELL: Of course the next six or seven years
that will pretty well go out anyhow as we refund the

maturing debt.

MR. PAUL: That is right.
MR. McKEE: When we sit down and think of this
problem, it may be that whatever formula comes out is an

increase in tax, and, after all, should we stop with -

I am impressed with what John Sullivan says, that you
are attempting to do something with another body of investors such as municipal holders, why you should close

that door if you think there is a chance. After all,

these bonds are going to slide down to a place that
by the normal deductions they can best work out in their
own minds will be a market for these present tax-exempt
securities. We may be near that now, I don't know. Why
should we worry about this thing and just keep on the
program we have and let it go for a day or so before any
statement is made? Who is putting the pressure on you
to make a statement, the market?

H.M.JR: No, I am just - I am excited over this thing,
and, as I say, I think that what we have tried to do here I mean, I think there are attacks on all fronts on the
President wherever they think he is vulnerable, and I
personally think that this is one of them. There is
nobody to answer your question, but, as I say, if they
have any reason to be worried, I would like to clear it

up.

- 24 -

94

Now, what I am going to say in view of that - I
have never, since I have been here, tried to give

special group special treatment on account of the any tie-

ups, and therefore I have been able to face all of them

equally. On the other hand, I do realize the fact that

as this thing gets worse, we are going to have to go
and and more to the banks, but I would rather stand
firm on this, and giving out a statement at least the

market would know where they stood. I would rather do

that, and then, if necessary, if we have got to do

something for the banks, then I would rather pay them
for what they are doing in the Defense Bonds, you see.
MR. BELL: We may have to face that anyhow.

MR. MORRIS: I was going to say I think you will have
to do it anyway.

MR. ECCLES: I don't know, it is pretty difficult

to do, though. You couldn't get Congress to appropriate
any money to do that. I think Congress would just-H.M.JR: Well, supposing you people think this thing
over tonight. We have never put this to you this way,

have we?

MR. RANSOM: I have never heard anything about it.

H.M.JR: And I am not going to go off half cocked
tonight just because I have got a lot of appointments,

but I would like you all to think about it, and I would

like to meet with you again tomorrow, but just as a matter
of facing any other group, my own inclination would be,
wherever there is a loophole and we recognize it, let's

close it, no matter who it is. In other words, treat

everybody alike.

MR. RANSOM: Mr. Secretary, this conversation-MR. ECCLES: The tax-exempts is a loophole, and we

are not eliminating the tax-exempt feature.

- 25 -

95

MR. PAUL: It is a loophole by contract, our contract.
MR. ECCLES: The other is a loophole by practice.
MR. PAUL: By statute.

MR. BELL: By statute just like the fifteen hundred

dollar exemptions on married people.

MR. PAUL: What Congress gives, it can take away.

MR. ECCLES: Doesn't the investor, though, look at
that statute, however, as-MR. PAUL: Probably does.

MR. ECCLES: They look at that as a part of that
contract. The bonds were issued during that period-H.M.JR: Something wrong, John?
MR. SULLIVAN: No.

H.M.JR: I thought you were in pain.
MR. SULLIVAN: No, I was just waiting for Marriner

to finish this sentence so I can get in there. (Laughter)
MR. ECCLES: That is done by statute, and I think you

will find that it has been generally recognized by in-

vestors that in the purchase of bonds they have got the
tax-exempt feature as provided for in the contract and

likewise in the statute. I recognize that Congress can
always change the statute, but I don't think that is
generally recognized in the market.

MR. PAUL: You just heard why they fixed it the way

they did in '34.

MR. ECCLES: Yes, for financing purposes.

MR. PAUL: That is right.

- 26 -

96

MR. McKEE: Yes, but since that time the changes-MR. ECCLES: But you have got a bigger problem than

you had then for financing purposes. You have got a
greater reason today to retain it, because you have got
a damn sight worse problem today than you had then.

MR. SULLIVAN: Marriner, you don't think that these-MR. PAUL: We don't have any financing job any more.

It is just a question of these outstanding and partially
exempts. It is a question of the premium on them.
MR. McKEE: I hope he is right.
MR. SULLIVAN: You don't think that the change in
these two formulas together is as radical as the change
we made last year when we put in a corporate surtax
rather than an increase in the normal tax, do you?

MR. ECCLES: Yes, I do, because that didn't - that

only involved - that didn't involve a return on a security
that had been issued previous to that time at all.

MR. SULLIVAN: Well, Marriner, we had the same ob-

jection when we did this thing. People said, "Why? We
had a right to expect that we would be - that these would
be free from all corporate taxes."
MR. ECCLES: Normal tax.

MR. SULLIVAN: Yes, that is right, but there had
never been a surtax, and there were all kinds of efforts

made
to prevent the Congress from enacting a corporate
surtax.
MR. ECCLES: That would have been a windfall.

MR. SULLIVAN: But every increase in normal rate
that has been voted since the time those bonds were purchased has been a windfall.
MR. ECCLES: That is right, and you may have had some--

- 27 -

97

MR. SULLIVAN: And most of these fellows who had
these bonds bought them when the normal tax was around

thirteen or fifteen.

MR. ECCLES: But a lot of these were issued when

the normal tax was likewise twenty-four. You issued a
lot of securities, and they were purchased while the
normal tax was twenty-four, and, if that hadn't been
true, you would have possibly paid a little bit higher
rate at the time the tax - the bonds were floated.
MR. SULLIVAN: I don't think that this proposed
change is nearly as radical as what we did then.

H.M.JR: Could I just interrupt? Supposing, Paul,

you and Sullivan and your assistants draw up a statement

defining the Treasury's position along these lines, that

we consider one thing as a matter of contract and the
other as a matter of statute, and going on the assumption
that we are going to close this loophole, you see, and

why. Fix it up and then mark it strictly confidential

and send it over to the Chairman so he can show it to his
people tomorrow morning, and let them take a look at it,
you see. How is that?
MR. ECCLES: Yes, that will be fine.

H.M.JR: At least let us state the case in legal

language so, if possible, it could be understood by the

cop on the corner, if that is possible.

MR. BELL: Do you want to say why it is not in
conflict with your statement the other day.
MR. SULLIVAN: Yes.

MR. MORRIS: I think his statement the other day
was basicallyon not doing anything with the normal tax,

and that was all that statement referred to really, and
they took it to refer to other things which wasn't in any

way implied.

MR. SULLIVAN: That is right.

- 28 -

98

BELL: Well, that is what I wanted to do, is
just MR.
clarify
it.
MR. MORRIS: I agree it ought to be clarified, but
that is the point I am making.
H.M.JR: Dave, what is the point?
MR. MORRIS: Your other statement referred to not
doing anything but change the normal tax of twenty-four

percent and--

H.M.JR: No, my statement was that here I recognize
there is a contract between the Federal Government and

the buyers of Federal issues, and I didn't propose by
indirection or circumvention or any other way to try to
reduce that privilege.
MR. MORRIS: That privilege applied to the normal

tax only.

MR. SULLIVAN: I think what Dave means--

H.M.JR: They didn't interpret it that way.
MR. SULLIVAN:

that what you had in mind was the
question about reducing the normal tax and hence reducing

the value of the exemption by reducing the normal tax.
These other things weren't in our minds at all when we

made that statement.

H.M.JR: Well, you had better look up the statement,
and, in making this statement, Paul, I think you can say,
"Mr. Morgenthau said," and then give my original statement.
MR. MORRIS: You might say, "In answer to a question,"
because I think that is what people have forgotten, what
the question was about.

H.M.JR: In answer to it, and so forth, and then
give the thing and let the Fed have a look at it and

chew over it, and, after they have had a look, we will meet

- 29 -

99

again. What?
MR. ECCLES: Tomorrow afternoon?

H.M.JR: Yes.

MR. McKEE: It looks as though your record is better
than the ABA. I think they have probably made the record.

H.M.JR: I hope it is.
MR. ECCLES: In the meantime on this market, we will

just continue as is.

H.M.JR: For the time being. Until we get this

thing straightened out.

MR. ECCLES: For tomorrow. Just take whatever comes.

H.M.JR: Four o'clock tomorrow, is that all right?

MR. ECCLES: It is all right for me, I think. John?

All right with you, Ronald?

MR. RANSOM: I will make it all right.
H.M.JR: And you fellows, you tax fellows, can get
over something to them so they can get it back to you?
MR. PAUL: Yes, we will.

100

February 18, 1942
3:30 p.m.

AID TO RUSSIA

Present:

Mr. Hazaid
Mr. Raugh

Mr. Pratt

Mr. Stettinius

Mr. Cox

Mr. Swope

Mr. Mack

H.M.JR: I got your letter.
MR. STETTINIUS: Well, you know--

H.M.JR: What's-his-name told me an amusing letter
came when he was subordinate to Stark. He said he was

waiting outside and there was a letter waiting there for

Stark to see, and it said outside, "Frantic." This
is
it. just special service, and I am trying to live up to

MR. STETTINIUS: I don't think we have to discuss
the importance and the seriousness of filling the Russian
Protocol. Of course the delays have been in some respects
the Russians' own fault, because they haven't brought
their requisitions in soon enough, and when they have

brought the requisitions in, they have had a lot of
specifications that weren't fillable, and they have
insisted on getting into price negotiations and other
things. Also, the embargo and the shortage of ships.

101

-2Now, we wanted to go over with you briefly and talk
Cliff about this as to what we could do to speed along
the contracts after they were once let. Mr. Swope and
I had a word, Mr. Secretary, before we came in, and I
to

think that the chief thing to emphasize is that after a

contract is let, if we could organize some system between
your office, our office and the War Production Board to
follow those contracts through Procurement, through to

delivery, that we could save a lot of time that we are

now perhaps losing.

H.M.JR: What is the story, Cliff?
MR. MACK: Well, of course the purchases have been

put through just as quickly as we had clearance of the

requisitions from the War Production Board. I think that
the problem that we have to meet is this, that allocations
are made to particular manufacturers. Most of these I guess almost entirely, these items are critical and
therefore call for allocations. Allocations are made to
particular manufacturers for deliveries of stated quantities by months.

Now, we have had some difficulties. I think we are
going to work them out, but we are right in the middle
of it now, because a lot of these requisitions - of course
they are coming through. We still don't have some requisitions because they are in the process of coming to
us. Now, on certain items we find that allocations were
made. Steel wire, which is a big item, and the mill
is already running on Russian orders that were placed

prior to Lend-Lease. However, we are going to try to
work up some other allocation or work it out with the

Russians or do something to overcome that hurdle. We

find, in the case of aluminum, that we are short an allocation of five hundred tons of aluminum that we will

need to make up shipments by April 1 under the protocol
agreement. There are certain items that shipments have
been made ahead of time, but--

H.M.JR: This is the interesting part. You don't

even get credit for those.

-3-

102

MR. MACK: No, our man is with the War Production

Board today on steel items. Those seem to be the difficult ones. He will have tomorrow the - what we hope will
be a revision of certain allocations that we know we will
have to have in order to meet April 1 delivery date.
For example, we have allocations coming through on

certain items in May and June. Obviously those are too
late, so we have gone back at them on the basis of trying
to get allocations before April 1, so that tomorrow, we
are going to work it out tonight, and tomorrow we will
have a complete schedule showing the - item by item just
what delivery will be made and the allocation and so on
right down the line.

H.M.JR: Why don't you fix up that table and let me
write a letter to Mr. Nelson and say-MR. COX: That is right.
MR. STETTINIUS: That is right.
H.M.JR:

... that Stettinius is just raising hell

with me, and what is he going to do about it.

MR. COX: I think the Secretary is right. You have
got this problem, Cliff. There are certain things which

are outside your control and where the Secretary's weight
will put it across. You have got two major problems, as

I see it. One is that due to other people's fault and

so forth, you are now at a point where the President's
directive is to make up the backlog by April 1.

Now, if you haven't got the right allocations or
if your present delivery schedule calls for delivery in

August, you have got to cut in ahead of somebody else and

that is Nelson's job based on what the Secretary tells
him, because that is the President's directive. It comes
ahead of everything else. Suppose the British got an
order for wire from a particular plant. The only way
we can comply with this protocol is if Nelson says the
Russian orders come ahead.

103
4-

MR. STETTINIUS: If he can't do it, we have got
to go back to the President and get him to amend his
Executive Order, because we are proceeding under
a Presidential Executive Order.

H.M.JR: I think you ought to fix it up with Mr.

Swope and give it to me and make sure that Mr. Stettinius'

people
- it is satisfactory to them before I sign it, you
see.
MR. MACK: Yes.

MR. SWOPE: Well, he may be able to work it out

tonight.

MR. COX: If he can, that is wonderful.

MR. SWOPE: If he can, fine, and if he can't, we will

come to you. Tomorrow noon is the deadline.

H.M.JR: Whatever I have, I would like Mr. Stet-

tinius' people to see it and initial it before I sign it,

and then we will send it over and I will make an appoint-

ment for you two gentlemen to see Mr. Nelson and simply

say that you want to bring this letter over and expect
to sit there until you get an answer.

MR. COX: Cliff, is it at all practical, after you

have placed an order and gotten the proper allocation,
to follow up on the deliveries?

MR. MACK: It is, and that is our responsibility.

We have progress expediters in the field. We have, I
guess, about a hundred and fifty men, inspectors and

expediters in the field, that go right to the plant. On

steel items, we have been getting reports from the mills.
MR. STETTINIUS: Cliff, has the War Production

Board recognized that now, or is there still confusion,

them thinking that it is their responsibility?

MR. MACK: Well, there was this situation, that the
War Production Board, steel group, followed out their

104
5-

allocations, you see. If they made an allocation of so

much for a certain amount, they followed it up to make
sure that it was delivered accordingly, and you recall
a conference we had in your office a while ago, and we

took the position that we felt that if we made a contract

we should follow up, because then we knew whether some-

thing was late or not. Well, it has been worked out I talked about that again this morning. It has been

worked out on this basis, that if the mill - we will
follow up the shipments, but if the mill disregards the
allocation order, then, of course, it gets back to them,
because they were the power that created the allocation.
But, if there is no dispute about the allocation, then it
is our job to make sure that it moves accordingly.

MR. COX: Do we have special service expediters on
the Russian stuff?
MR. MACK: We set up a man - or rather we had a man

appointed to take care of Russian expediting, and he
follows through on various items with the field, and

of course with the purchases elsewhere where that needs
to be done.

MR. COX: Because you are meeting such a tough

deadline here that I raised the question of whether you

don't have to deploy your expediters a little bit differently.

MR. MACK: Some of these things are coming through
now and others that haven't cleared the War Production

Board yet call for deliveries in January, February,

March, April, and May, and so on.

H.M.JR: Let's get it all down on paper. The dead-

line is when?

MR. COX: April 1, to make up not only the deliveries
current in that month but the backlog.
H.M.JR: Well, the thing that discouraged me from

going to town on this thing was that if you got it, it

105

-6would just lay in the backyard in Boston.
MR. COX: No. You see, those two things are interrelated, Mr. Secretary. You have got to be ahead on
your Procurement with the shipping as tight as it is
to assert a claim, because the minute you end up in the
position that you have got enough cargo--

H.M.JR: Do you know how much tonnage that we have

bought is lying in the yards in the United States? Have

you seen those figures?

MR. COX: I have seen some of them.

H.M.JR: Do you know offhand what they are? You
remember, the number of cars and tons. I mean, it was

so discouraging that I frankly didn't put any heat on

anybody because the stuff wasn't moving.

MR. COX: Isn't most of it going to be moved out

this month?

MR. STETTINIUS: Between now and the fifteenth of

March it is going to move.

MR. MACK: The question is trucks. The trucks are
in the yard, but the urgent things are more urgent.
MR. SWOPE: We had a lot of steel there. Those are

the figures the Secretary is speaking of.
H.M.JR: You ought to take those figures up again.
As a matter of fact, Mr. Swope gave me those figures, and
I brought it up at Cabinet about this Russian thing and
the President said, "What will we do about this?" and
I said, "Won't you ask Mr. Nelson to take it?"

It was a shocking figure of the stuff lying in the

yard, and we never heard from Nelson again.

MR. SWOPE: Yes, I did. I spoke to you about it.

I heard from him, and he asked what we had in mind, and

I simply said it was to acquaint him with the situation.

7-

106

H.M.JR: But he hasn't done anything.
MR. SWOPE: Then I saw Admiral Land about the ships.

That was the tight place. I assume he has done everything he could.

MR. COX: You will never comply with the protocol
unless you have a backlog of material, and then put the
heat on the shipping.

H.M.JR: I certainly would like to have tomorrow,

up to the minute, how much stuff we have bought, par-

ticularly that they are pushing, how much of that is now
lying in some freight yard. You have those tonnage figures,
don't you?
MR. MACK: Yes, we do. Most of these Russian items

are special items, micro wire, it is unusual. Copper
tubing and all that sort of thing.

H.M.JR: We will go to town, gentlemen. You are
putting the pressure on the wrong place. When you see
the tonnage figures.
MR. SWOPE: Mr. Stettinius recognizes that. We had

a word before.

MR. STETTINIUS: Mr. Secretary, I spent half of
yesterday on shipping. We have just been raising - well,
you can just imagine what we have been doing on the
shipping thing.

H.M.JR: Well, we will go to town, but I am not - we
are just a buying agency and our job is to buy this stuff
and somebody else has got the responsibility of moving it.
We will raise the hell on the buying and getting the

contracts, but I do want to do it with my eyes open,

and I would like to see how much tonnage has been moving,

and, frankly, I didn't get excited about it before this

because with all these literally thousands and thousands
of tons lying in the yards of Boston, what was the use?
And I would like to know how much has been moved since

you gave me that report, and I gave it to the President.

-8-

107

I would like to know how much has been moved. It seemed

to me somebody else might use the stuff better, but if

you (Stettinius) want to go to town on this thing, I will
go right with you.

MR. STETTINIUS: We have got to do it. We have got

to go to town on it.

H.M.JR: Music to my ears. We will do our end.
MR. STETTINIUS: The shipping situation is much

better than it has been at any time.

H.M.JR: We will do our end. We will buy the stuff

for you.

MR. STETTINIUS: All right.
H.M.JR: You move it.
MR. STETTINIUS: Good.

H.M.JR: All right, we will buy it.

2/18/42

108

Copies to Mr. Swope and Mr. Mack for
3:30
pm meeting today in Secretary's
office.

OFFICE OF LEND-LEASE ADMINISTRATION
FIVE-FIFTEEN 22d STREET NW.
WASHINGTON, D.C.

E.R.

Jr.

February 16, 1942

My dear Secretary Morgenthau:

As you doubtless know, the President has
directed that the Moscow Protocol commitments be
re-established and that the accumulated deficiencies

during the final quarter of 1941 be made up by April

1, 1942.

The Treasury is procuring some of the items
agreed to be supplied under the Moscow Protocol, and,

in view of your great interest in this matter, I would
appreciate it if you could lend a hand on meeting the
Protocol and the President's directive.
In so far as the Treasury is concerned, the situation is most critical in connection with the steel
items. Through no fault of the Treasury, only incon-

sequential amounts of these items were available on
January 31, 1942, and no quantities at all had been
made available to meet commitments for armor plate,

calibrated steel, hot rolled steel, steel billets and
cold rolled steel sheets.

To meet the Protocol and the President's direc-

tive, it will doubtless be necessary to-either speed

up the manufacture by a follow-up system with the man-

ufacturers, to arrange for higher priorities where the
same materials are on manufacture for someone else, or
set up a systematic reporting system so that the necessary speed can be obtained in procurement and adequate

110

-2lata can be available for shipping purposes, and take
every other step necessary to meet the objectives.

I will be on hand at any time, if you should wish
It, to discuss the matter with you, your staff people

and the Russian representatives.

the
Sincerely yours,

The Honorable

The Secretary of the Treasury

111
February 19, 1942

MEMORANDUM FOR THE SECRETARY'S FILES

Conference in the Secretary's Office
February 18, 1942
4:15 p.m.

Present: Lord Halifax
Sir Frederick Phillips
Mr. Viner
Mrs. Klotz
Mr. White

Phillips had telephoned last week to say that the Ambassador
would like the answer of the President which had been transmitted

to the Secretary and to Phillips orally by Mr. White. When Mr. White
transmitted the request to the Secretary the latter asked to have
the British Ambassador call on him so that he could give the message

to him orally. The conference was the result.
The Secretary began by reading the President's answer. He then
added that he wished Lord Halifax to transmit to his Government the
assurance that he, Secretary Morgenthau, would continue to make every

effort to see that the British Treasury had the dollars they needed
to continue their war effort; that there were a number of other

agencies dealing with the British, such as the Lend-Lease, the Army
and Navy, the agency allocating military supplies and others, and
that their cooperation was also necessary in the matter. He repeated

that he would do all that was in his power and within his authority
to help the British maintain an adequate supply of dollars to effectively
conduct the war, but he needed the help of the British. He repeated it

would be necessary for the British Ambassador and Phillips to help and
do whatever they could to obtain the cooperation of other agencies.

Halifax asked in what way he and Phillips could be of help. The
Secretary replied that they could help by getting the cooperation of
other agencies who are dealing with the British. They could, for
example, help in another way, if Phillips were going to spend any dol-

lars in the United States, if he would bring the matter to the

Secretary's attention he could see whether it would be possible the for
one of the agencies to finance the operation instead of having

British use up their dollars. Phillips commented that they were making

-2-

112

as little purchases as possible, but there were items which the
Land-Lease felt they could not finance. They were, he said, becoming

more liberal in the interpretation of their authority. For example,

they were placing under lend-lease, material going directly to
Australia and South Africa, Formerly they felt they could not do so.
But, he said, that still left a number of purchases to be made with
dollars which Lend-Lease could not appropriately handle. He cited
the purchase of cotton cloth in the United States to be exported to
the British Bahamas. Formerly these cotton goods were exported from
England, but that was no longer feasible, and / 11 the natives were not
to go naked' they would have to have cotton cloth from the United
States which the Lend-Lease people felt they could not buy. The
Secretary thought it might be possible for the Export-Inport Bank to
finance an operation of that character. He said he did not know, but
if he knew in time he could see whether it could be possible to be
financed in that way. There were so many agencies having the authority

to negotiate financial transactions with foreign countries that it was
worthwhile exploring various possibilities before the dollar expenditures were made, and if he know about it ahead of time he could make
certain that that was done.

Halifax then said he was impressed with the latter part of the
President's reply, namely, that this was not the appropriate time for
the request. He wondered if that meant that it might be appropriate
to raise that question some other time. The Secretary said that was
his interpretation, that it might be appropriate to raise it some other
time, though he (the Secretary) felt if dollars were needed it would
be better to approach the problem from same other channel. He reiterated that he would leave no stone unturned in his effort to see that
the British would have enough dollar exchange to meet their needs. He

felt it was the responsibility of the Treasury to do whatever he appropriately could within his powers under the President's instructions to
see that the British did not lack foreign exchange with which to conduct
the war.

He asked Halifax whether Hopkins had disapproved of the proposal
when Halifax had seen him about it. Halifax responded that he hadn't
spoken to Hopkins and he didn't remember that he said he would.
Mrs. Klots stated definitely that he said he was going to see Hopkins
in the hospital that afternoon and speak to him about the request.
Halifax replied that that was so, but said he hadn't done so. Then
he added that he thought he remembered that he had not done so because

Hopkins did not seem to be up to it. The Secretary said that if the
President hadn't committed himself it was just as well, since it might
then be easier to get him to change his mind later. However he (the
Secretary) felt a different approach to the problem might be preferable.

-3-

113

When the Secretary spoke of the increasing number of agencies
that were dealing with England and the resulting necessity for the
British to examine all channels, Halifax asked was he to understand

then that the Secretary's authority to protect British dollar

exchange position was getting narrower. The Secretary said, no,
that he felt 90 percent certain that the President would accept his
recommendation if the Secretary were to tell the President that the
British had to have several hundred million dollarsmore. The President
would probably tell him to go ahead and find ways of getting it.

Mr. Halifax then said that he hoped that if sometime in the
future the Secretary felt the moment propitious that the Secretary
would re-raise the question of take-outs with the President again.
The Secretary replied that he thought that possibly it might be better
to attempt to raise the funds through some other channel.
After the meeting adjourned, Mrs. Klotz, Mr. Viner and Mr. White
remained, and the Secretary said that the thing to do was to examine

their dollar position possibly every week, unless we felt that to be
too often, and to let him know if they did not have enough or were not
likely to have enough in the near future. Mr. White said it would be
very helpful if the Secretary could indicate some figure which would
be appropriate for the British to have as a working balance as available cash. The Secretary said they ought to have half a billion dollars more or less, and that if they were dropping much below that, or
if there was danger of their dropping much below, that he should be
informed and he would see what could be done to make it up.

HDW

114
Referred to Mr. Bell "to do whatever
he thinks should be done".

115

TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE Feb. 18, 1942
TO

FROM

Secretary Morgenthau

Dave H. Morris, Jr.

Subject: Section 13(b) of Federal Reserve Act

Because of the political complications involved,
the present status of 13(b) is that after Chairman Eccles
discussed it with Mr. Jones, and the latter said he would
oppose it, Chairman Eccles has referred the matter to Mr.
Nelson. Chairman Eccles has told Mr. Nelson that unless

he (Nelson) gets squarely behind 13(b) the Federal Reserve

will not officially do anything further about it.
Just as a matter of record I would like to say

that, aside from any possible political considerations, I
believe there is a real need for the revision of Section 13(b)

along the lines suggested by Chairman Eccles. Even admitting
that the Reconstruction Finance Corporation can do a much
better job than they have been doing and even if, as proposed

by a very recent bill (S 2250), their powers are extended,
nevertheless there are several important limitations involved.

First, there is the limit of the amount of work
their present organization can handle, and the difficulty
under present conditions of expanding personnel on a satisfactory basis. Secondly, there is the handicap of the ultra
conservative viewpoint in which all their personnel have
been trained. Lastly, there is so much work to be done that
I think there is more to be accomplished than both the Re-

construction Finance Corporation and the Federal Reserve

Banks together can do. Hence I certainly believe 13(b)

should be amended.

These conclusions are based on a substantial num-

ber of discussions with the Army, the Navy, Office of Pro-

duction Management, and the Federal Reserve Board; plus

discussions within the Treasury itself.
Copy to Mr. D. W. Bell

Dromp

116

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

FROM

Secretary Morgenthau

February 18, 1942
3:00 P.M.

W. H. Hadley

=
During last three days Federal Reserve has purchased

approximately $37 million, made up of about $20 million
2s of 1951-55 and $17 million 2-1/48 of 1952-55.

TREASURY DEPARTMENT

117

INTER OFFICE COMMUNICATION
DATE

TO

FROM

February 18, 1962

Secretary Morgenthau
W. H. Hadley

Relative Movement of Taxable and Tax-Exempt Bonds

During the last week long tax-exempt issues have dropped an

average of 1 point whereas long taxable issues have fallen only
1/2 point,

Average

4 long
Tax-exempts

Average

3 long
Taxables

Feb. 9

108.24

102.6

Feb. 17

107.26

101,22

30/32nds

16/32nds

Decline

118
February 18, 1942

Dear Mr. Childs:

This is just to tell you again how

much I enjoyed being with you and your
fellow members on Saturday. The dinner
was a great occasion, and I appreciate

very much all the courtesies that you
extended to me.

Your achievement in selling more

than $6,000,000 in Defence Bonds was

most impressive and reflects the greatest
credit upon the Advertising Club.
will you please convey my thanks

to Mr. Hammerman and to any others who

helped to arrange the party?
Sincerely,
(Signed) H. Mergenthan, IN

Mr. W. T. Childs, Sr.,
President, Advertising Club
of Baltimore,

Emerson Hotel,

Baltimore, Maryland.

n.m.c.
FK/cgk

copies to Kucha

119
TREASURY DEPARTMENT
WASHINGTON

February 18, 1942.

MEMORANDUM FOR THE SECRETARY:

On February 6, you asked me to have Mr.

Houghteling call on the Secretary of Labor

for a discussion of our program as it affects
organized labor.
I attach a memorandum from Mr. Houghteling,

making a preliminary report.
He is to see Miss Perkins again some
day this week.

GRAVES.
GRAVES

120
February 13, 1942.

To: The Secretary of the Treasury
From: James L. Houghteling

Last Saturday Mr. Graves told the you wished me to talk to the

Secretary of Labor, in order to give her up-to-date details regarding the
participation of individual members of Organized Labor in the Defense
Savings Program.

After I had made several requests for an appointment, Secretary
Perkins telephoned me herself and asked me to tell her what I wanted. She
was deeply interested and said that if I could allow her a few days more
time, she would like to have me come and tell not only her but the heads of
Labor Department divisions about the work of the Defense Savings Staff among
Organized Labor groups. She said that she had understood that the labor
unions themselves were all buying Defense Savings Bonds, but that purchases

by individuals were not up to what we have a right to hope. I told her of

our emphasis on Pay-Roll Savings Plans and other systematic saving plans

for individuals; also about the splendid backing which we were receiving
from practically every labor union in the country in developing these plans,
and the specific aims set by many unions for their members--like the

Automobile Workers goal of $50,000,000, the Ladies' Garment Workers'
$25,000,000, the American Federation of Labor's $1,000,000,000 campaign,
etc.

Secretary Perkins expressed the keenest approval of this as
exactly the right way to handle such a program. She again expressed the
hope that I would come to the Labor Department and show our records to a
meeting of division heads. I am following up this suggestion for sometime
during the coming week.

James S. knothing

121

February 18, 1942

Honorable Evan Griffith
State Administrator
Defense Savings Staff
208-210 Federal Building
Topeka, Kansas

Dear Mr. Griffith:
I wish to congratulate your Staff and the
employers and employees in Kansas for the outstanding
accomplishment attained by your State in becoming the

first in the Union to have the Payroll Savings Plan
installed in every company employing more than one

hundred persons.

This is a record of which you may all be proud.
By their purchases of Defense Bonds through the Payroll
Savings Plan, the workers of Kansas are both making a
sound investment and performing a patriotic duty.
May I extend personal thanks to all who have aided

in this initial achievement. It is the hope of all of

us here at the Treasury Department that Payroll Savings
by all Kansas workers will increase at a pace in keep-

ing with the costs of war.

Very truly yours,
(Signed) 1. Morgenthau, JR.

Secretary of the Treasury

JMB/HBM :mf

m

file

C.

whompson

Daily changes in the stock of Series E savings bonds on hand 1/
(In thousands of pieces)

this day

:

:

:

158

800

4

262

800

5

250

800

341

800

3

6

7

8

159

none-closed

none-closed
none-closed

379

740

10

193

705

11

159

695

12

220

640

13

144

370

14

87

9

15

none-closed

none-closed
none-closed

16

363

535

17

89

800

Office of the Secretary of the Treasury,
Division of Research and Statistics.
1

:

Feb.

this day

day

15,451
15,989
16,539
16,998

:

: Number of : Number of pieces : Stock on hand
at close of
manufactured
:pieces sold

IBM

deliveries
this day
-

2,500
-

2,500

16,839

-

16,839
17,200

17,712
18,248
18,668
18,894
18,807
18,807
18,979
19,690

-

-

2,000
-

-

-

-

-

2,500

1,000

February 18, 1942

Includes stock in hands of (1) Federal Reserve Banks and branches, (2) Post
offices, (3) Federal Reserve Bank issuing agents, and (4) Treasury vaults
in Washington.

123
UNITED STATES SAVINGS BONDS

Comparative Statement of Sales During
First Fourteen Business Days of February and January 1942 and December 1941
(February 1-17. January 1-16. December 1-16)
On Basis of Issue Price

(Amounts in thousands of dollars)

January

: December

-$ 31,745

$ 54,346
188,164

:

over

over

January

:

:
:

1

$ 57,253
211,330

$ 88,998
251,175

$ 34,652
63,011

- 39,845

268,582
33,449
164,119

340,173
37,650
152,093

97.663
11,339
68,012

- 71,591

- 4,201

242,510
26,311

- 21.0
- 11.2

12,026

84,081

7.9

$466,150

$529,916

$177,014

63.766

$352,902

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

January
over
December

-

35.7%

156.8%

-

15.9

298.6

-

12.0%

248.3
232.0
123.6

199.

February 18, 1942.

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.

Source:

:

:

Total

:

Series # - Banks

Series G - Banks

:

Series 3 - Total

:

Series 3 - Banks

over

:

Series E - Post Offices

1942

February

:

:

1942

December
1941

January

or Decrease (-)

: February

January

:

:

:

February

or Decrease (-)

: Percentage of Increase
:

:

Item

Amount of Increase

:

Sales

124

CONFIDEN

UNITED STATES SAVINGS BONDS

Daily Sales - February 1942
On Basis of Issue Price

(In thousands of dollars)
Post Office
Date

All Bond Sales

Bank Bond Sales

Bond Sales

Series E

Series E

Series 7

Series G

Total

Series E

Series F

Series G

Total

$ 8,435

$ 34,150

$ 6,191

$ 19,795

$ 60,136

$ 42,585

$ 6,191

$ 19,795

$ 68,571

19,518
18,515
14,640
18,620
6,174

33,770
43,882
37,413
50,269
21,256

16,265
12,679
7,637
7.781
4,385
1,152

50,176
29,483
22,185
27,328
17,168
8,719
45,107
10,826

$466,150

February 1942
2

3

5

b

7

9

10
11

12
13

14

16
17

Total

3,572
4,893
4,257
4,310
3,023

7,887
16,537
16,149
23,510
10,039

2,793
3,937
2,367
3,829
2,019

19,518
18,515
14,640
18,620
6,174

30,199
38,989
33,156
45,958
18,233

11,459
21,430
20,406
27,820
13,062

2,793
3,937
2,367
3,829
2,019

5,486
3,902
3,279
3,293
2,710
1,714

25,354
11,794
9,782
14,670
9,026
5,740

3,071
1,109
1,487
1,584
1,047

16,265
12,679
7,637
7.781
4,385
1,152

44,690
25,581
18,906
24,035
14,458

3,071
1,109
1,487
1,584
1,047

7,005

30,839
15,695
13,061
17,963
11,736
7,454

5,742
2,639

22,405
4,285

3,212

39,365
8,187

28,147
6,924

3,212

690

13,748
3,211

690

13,748
3,211

$ 57,253

$211,330

$ 33,449

$164,119

$408,898

$268,582

$ 33,449

$164,119

113

113

Office of the Socretary 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.

February 18, 1942,

TREASURY DEPARTMENT

125

INTER OFFICE COMMUNICATION
DATE

February 18,1942.

TO f Secretary Morgenthau
FROM Mr. White

Subject: Exports to Russia, Free China, Burma and other blooked
countries, as reported to the Treasury Department during
the 10-day period ending February 10, 1942.
1,

Exports to Russia

Exports to Russia, as reported to the Treasury during
more than $13 million, of which the chief item was landthe ten-day period ending February 10, 1942, amounted to

planes. (See Appendix C.)

2g Exports to Free China and Burma
Exports to Free China during the period under review
amounted to approximately $4,889,000. The principal items

were machine and heavy ordnance guns and accessories, auto

replacement parts, motor trucks and chassis, and gun parts
and accessories. (See Appendix D.)

Exports to Burma amounted to about $1 million. A large
part of the exports to Burma are destined for Free China.
(See Appendix E.)

3. Exports to France
No exports to France were reported during the period

under review.
4.

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

STRICTLY CONFIDENTIAL

NOT FOR PUBLICATION

126
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 February 10, 1942

(In thousands of dollars)
July 28
to

Jan. 24

Week ended

Period ended

January 31

February 10

Total
Domestic Exports

$98,549

$ 9,608

$13,315

$ 121,472

30,155

6,938

4,889

41,982

Burma 2

8,522

923

1,054

10,499

France 3

6

S. S. R.
Free China

-

6

-

2

2

( cupied France
!noccupied France

.4

-

-

.4

Spain

2,412

81

144

2,637

Switzerland

5,879

906

33

6,818

12,082

75

1,123

13,280

223

5,697

4,536

6,283

Sweden

Portugal

5,473

French North Africa

1,731

1

16

4

Treasury Department, Division of Monetary Research

February 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.
Includes both Occupied and Unoccupied France through week ending October 4, 1941.
Occupied and Unoccupied France separated thereafter.
Includes Morocco, Algeria and Tunisia.
NOTE:

Starting with this report, these figures will be released on a ten day or trimonthly basis in order to coincide with the time period of expected releases

by the Department of Commerce.

127
APPENDIX B

Exports from the U. S. to Free China, Burma and
U.S.S.R. as reported to the Treasury Department
July 28, 1941 - February 10,1942
(Thousands of Dollars)
Exporte to
Exports to
Free China

July 28 - Aug.
Aug. 4 - Aug.

Aug. 11 - Aug.
Aug. 18 - Aug.
Aug. 25 - Aug.

395

2

551

16

309

23

2

30

Sept. 2 - Sept. 6
Sept.29 - Oct.

4

Oct. 6 - Oct. 11

Oct. 13 - Oct. 18
Oct. 20 - Oct. 25
Oct. 27 - Nov. 1

T. 3 - Nov. 8

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

Dec. 1 - Dec. 6
Dec. 8 - Dec. 13

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

Jan. 12 - Jan. 17
Jan. 19 - Jan. 24
Jan. 26 - Jan. 31

Feb. 1 - Feb. 10 4
Total

986

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

1

204

2,281 2
3,822
110

1,225
5,312

752

449
684

2,333

1,157

6,845
1,924
5,623
4,484
4,552
2,677
3,581
2,436
3,609
12,040
4,580
1,829
3,993
8,247

5

35

269

403

4,772
1,672
2,851
1,228
3,239

58

342
88

1,021
1,364

791

64

2,337

18

111
1

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

U.S.S.R.
4,523

-

9

Sept. 8 - Sept. 13
Sept.15 - Sept. 20
Sept.22 - Sept. 27

Burma 3/

Exports to

8

196

35

2

91

1,073

1,695

447

-

6,938
4,889
$44,585

-

923

1,054
$9,386

323

5,874

3,885
9,608
13,315

$121,825

1. These figures are in part taken from copies of shipping manifests.
2. Figures for exports to Free China during these weeks include

exports to Rangoon which are presumed to be destined for Free China.

3.

It is presumed that a large percentage of exports to Burma are

destined for Free China.

4. Beginning with February 1 figures will be given for 10-day period
instead of week.

asury Department, Division of Monetary Research

February 16,1942

128
APPENDIX C

Principal Exports from U.S. to U.S.S.R.
as reported to the Treasury Department
during the ten-day period ending
February 10, 1942.
(Thousands of Dollars)

TOTAL EXPORTS

$ 13,315

Principal Items:
Landplanes, powered

Military tanks and parts

Molydenum concentrates

Explosive shells and projectiles
Relief supplies - drugs and biologics
Lathes
Aircraft parts and accessories, n.e.e.
Aluminum plates, sheets, bars, strips and rods
Brass and bronze plates and sheets

Sole leather

Refined copper

Trinitro toluene (T.N.T.)

Motor trucks and chassis
Aluminum tubes, moldings, castings and other
shapes

Zinc slabs

Landplanes (partial shipment)
Pumps and parts, n.e.s.
Copper plates and sheets
Coated wire, n.e.s.

6,002
1,920
558
398
286
284
262
237
226
192
186
167
156
156
129
118
113
108

Treasury Department, Division of Monetary Research February

97

16,1942

129
APPENDIX D

Principal Exports from U. S. to Free China
as reported to the Treasury Department
during the ten-day period ending
February 10, 1942

(Thousands of Dollars)
TOTAL EXPORTS

$ 4,889

Principal Items:
Machine and heavy ordnance guns and accessories
Auto replacement parts

586
455
396

Scout cars
Cartridges

285
282
264
235
183
169
157
146
107
103

Motor trucks and chassis
Gun parts and accessories
Landplanes

Cartridge cases
Portable air compressors

Motorcycles

Printed matter (bank notes)

Steel strip

Brass rods
Submachine guns and accessories

Railroad rails

348

84

Treasury Department, Division of Monetary Research Feb. 16,1942

130
APPENDIX E

Principal Exports from U. S. to Burma as
reported to the Treasury Department

during the ten-day period ending
February 10,1942

(Thousands of Dollars)
TOTAL EXPORTS

$ 1,054

Principal Items:
Ammunition shot shells

Motor trucks over 2g tons

Machine and heavy ordnance guns

Automobile replacement parts
Relief commodities

Motor trucks 1 to 1} tons
Motor trucks under 1 ton
Copper insulated wire

308
228
103
79
50
49
36

31

Treasury Department, Division of Monetary Research, February 16, 1942

Treasury Department
131
Division of Monetary Resear CIT

Date February 20 19 42

D
To:

Miss Chauncey

Please call the Secretary's

attention to this and also to the fact
that we would like to have him set
aside ten minutes as soon as convenient

to get his approval or disapproval of
action.
H.D.W.

MR. WHITE

Branch 2058 - Room 214

TREASURY DEPARTMENT

132

INTER OFFICE COMMUNICATION

DATE February 18, 1942
TO

FROM

Subject:

Secretary Morgenthau
Mr. White

Payments on Behalf of Belligerent Governments
through Stabilization Fund Accounts

The State Department has been negotiating with the Swiss Government for payments in enemy territory on behalf of the United States
and other American republics. At the same time, Switzerland and

Sweden have been negotiating with the State Department for payments
to be made in the United States on behalf of the belligerent European
countries whose interests they represent.

At a meeting in my office on February 11, 1942 (attended by
3. Bernstein, Viner, Pehle, Timmons, Southard, E. M. Bernstein),
it was unanimously agreed that our Stabilization Fund could be use-

ful in facilitating such payments on behalf of belligerent governLicensing the transfer and use of funds. It was agreed that we

ments while maintaining safeguards the Treasury exercises through

ould recommend that the Stabilization Fund be used for that purpose.

The procedure would be as follows: The Stabilization Fund,

through the Federal Reserve Bank of New York, can maintain a Special
Swiss Franc Account with the Swiss National Bank. Whenever the State
Department wishes to acquire Swiss francs for payments in enemy terri-

tory, the Stabilization Fund will provide the necessary Swiss francs
in return for dollars. Similarly, when the Swiss Government wishes
to make payments on behalf of enemy governments, the Treasury will

issue a license to acquire the necessary dollars from the Federal
Reserve Bank of New York, acting for the Stabilization Fund, in
return for a credit to the Special Swiss Franc Account of the
Stabilization Fund.

The maintenance of a Special Swiss Franc Account by the Stabilization Fund will be of great convenience to the State Department and to
other American republics as a readily available source of funds for

payments on their behalf in territory. The requirement that all

for on behalf of enemy govern-

ents dollar
funds payments
enemy
this country
be secured
throughinthe
Federal
Reserve Bank of New York from the

account of the Stabilization Fund will provide the assurance that no
blocked funds will be used for such payments and that Treasury super-

vision will always be exercised. As transactions will be made at
greed rates of exchange, the Stabilization Fund need not undertake
ny risk in holding, buying, and selling Swiss francs.

miss charencey
TREASURY DEPARTMENT

133

INTER-OFFICE COMMUNICATION

DATE February 18, 1942
TO

Secretary Morgenthau

Mr. Dietrich

With reference to telegram no. 22 dated February 17, 4:00 p.m. from
the United States High Commissioner, Manila, Philippines, the State
Department has now informed us that the correct number of this telegram is
no. 48 and that 22 is the serial number of the message contained in the
telegram.

134
February 18, 1942

My dear Mr. Secretary:

There is transmitted herewith
a copy of a cable received Monday,
February 16, 1942, from Commissioner Sayre
of the Philippines, regarding the matter
of supplying funds to procure food and
medical attention for Americans interned
in Manila.

In view of the fact that any
facilities for transmitting funds to these
people, if any are available, would be
through your Department, I would appreciate
it if you would be good enough to reply to
Mr. Sayre's cable. I have not advised him
that it has been transmitted to you for

answer.

Very truly yours,
(Signed) R. Morgenthau. Jr.

Secretary of the Treasury

The Honorable,

The Secretary of State.
DWB:NLE

Messenger 12:30 Steen
Originatide MiD.Bill 2/19/82

C

135

0

P

Y

SIGNAL CORPS, UNITED STATES ARMY

Received at

War Department Message Center,

Room 3441, Munitions Building,
Washington, D.C.

2 WTJ P 77 WD

FTMILLS PI POM FEBY 15, 1942.
TREASURY

WASHN DC

TWENTY ONE FIFTEENTH STOP UNCONFIRMED REPORTS INDICATE AMERICANS INTERNED

MANILA URGENTLY REQUIRE FUNDS TO PROCURE FOOD AND MEDICAL ATTENTION STOP
PRIVATE ENQUIRES BEING RECEIVED HERE WHETHER TEMPORARY EXPEDIENT CAN BE
ARRANGED FOR REMITING FUNDS FROM UNITEDSTATES THROUGH SOME THIRD COUNTRY

IN IMMEDIATE FUTURE PENDING RESULTS OF EFFORTS TO WORK OUT.
SOLUTION OF WHOLE PROBLEM OF ASSISTANCE TO CIVILIANS BY AMERICAN
RED CROSS WHICH HAS BEEN ADVISED BY STATE DEPARTMENT STOP
SUGGEST YOU ALSO CONTACT AMERICAN RED CROSS
SAYRE

120P

(Telephoned to Mr. Gaston 2:00 P.M. 2-15-42)

to

seer

Original sent to Mr. DW.Beee

Treasury Department 136

Division of Monetary Research
Date

Feb.19

To:

Miss Chauncey

From:

Mr. White

For the Secretary's Files

1942

137
February 18, 1942

Mr. Livesey

Mr. D. W. Bell

Will you please send the attached cable from the
Secretary of the Treasury to High Commissioner Sayre,

Manila (Fort Mills).

WTH:ew

Copy:1c:2/18/42

0

0

138

P

Y

CABLE TO BE TRANSMITTED TO THE HIGH COMMISSIONER OF THE
PHILIPPINE ISLANDS

For Sayre from Secretary of the Treasury.
Reference No. 47 (your No. 23) February 16th.

With approval of Director, Division of Islands and
Territories Treasury has charged $9,950,000 against
Treasurer of Philippine Islands, General Fund, Demand
Account and has credited such sum to new account QUOTE

Treasurer of Philippine Islands, General Fund for account
of Manila Clearing House Association UNQUOTE You are
authorized to deliver to Commonwealth Government 19,900,000

pesos held in your custody for account of Manila Clearing
House Association. Withdrawals from new account will not

be permitted without the knowledge of Division of Islands
and Territories and appropriate officials of Commonwealth
Government.

Copy:1c:2/18/42

PARAPHRASE OF TELEGRAM SENT

139

U.S. High Commissioner, Manila (Fort Mills)
via N. R.
DATE: February 18, 1942, 6 p.m.
TO:

NO.: 26
The following is from the Secretary of the Treasury
for the U. S. High Commissioner.
The Department refers to the High Commissioner's

telegram no. 23 (no. 47) to the Department of State dated
the 16th of February.
The Treasury Department, with the approval of Director,

Division of Islands and Territories, has charged $9,950,000
against Treasurer of Philippine Islands, General Fund,
Demand Account. This sum has been credited to new account

"Treasurer of Philippine Islands, General Fund for account
of Kanila Clearing House Association" by the Treasury

Department. Authorization is given to the U. S. High
Commissioner to deliver to Government of the Commonwealth

19,900,000 pesos held in his custody for account of
Manila Clearing House Association. No. .withdrawals from

new account will be permitted without the knowledge of
appropriate officials of the Government of the Commonwealth

and of Division of Islands and Territories.
HULL

(FL)

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

140
DATE Feb. 18, 1942

TO

FROM

Secretary Morgenthau
H. D. White

HOW
In accordance with your instructions (via
a copy of the modifications referred to in Sir

Miss Chauncey) I telephoned to Mr. Acheson for
Kingsley Wood's telegram No. 595.

Mr. Acheson said that even before that
telegram was received the modifications suggested

by the British were flatly turned down by this

government and the President sent a message to
Mr. Churchill whereupon the agreement without
the modifications was signed.

COMMUNICATIONS TO

SECRETARY OF STATE

141
DEPARTMENT OF STATE
WASHINGTON

February 18, 1942
STRICTLY CONFIDENTIAL

My dear Henry:

Harry White has just asked me about the proposal,

referred to in Sir Kingsley Wood's cable to you, as
having been made by the British in the Lease-Lend

matter. I have told him that the proposal was not
acceptable to the President and has been withdrawn by

the British as the result of the message sent by the
President to the Prime Minister. For your confidential information, I am enclosing a copy of the President's
message. The British have informed us that they are prepared to accept the draft agreement as it stands, upon
the President's assurances. They expect in a short time
to complete their communications with the Dominions.

I believe that the President is most anxious to

keep this entire matter strictly confidential until the
agreement

The Honorable

Henry Morgenthau, Jr.,

The Secretary of the Treasury

142
-2-

agreement is finally achieved and he and the Prime
Minister have decided when and how they wish to
announce it.

With many thanks for your help,
Sincerely yours,

Aran Genn
Enclosure:

Copy of cable
Feb.11,1942
to LONDON.

COPY STRICTLY CONFIDENTIAL

143

February 11, 1942

AMEMBASSY,

LONDON.

SECRET AND PERSONAL FOR THE FORMER NAVAL PERSON FROM
THE PRESIDENT.

In regard to the proposed exchange of notes relating to Article 7 of the interim Lend-Lease Agreement,
referred to in your message No. 25, I want to make it

perfectly clear to you that it is the furthest thing
from my mind that we are attempting in any way to ask

you to trade the principle of imperial preference as a
consideration for Lend-Lease.

Furthermore, I understand something of the nice re-

lationships your consitution requires of your home
government in dealing with the Dominions. Obviously
the Dominions must not only be consulted but I assume

you must have their approval on any affirmative changes

S E C RET

144
-2-

in existing arrangements which might be developed in the
broad discussions which you and I both contemplate.

1

It seems to me the proposed note leaves a clear implication that Empire preference and, say, agreements
between ourselves and the Philippines are excluded

before we sit down at the table.

All I am urging is an understanding with you that
we are going to have a bold, forthright, and comprehen-

sive discussion looking forward to the construction of

what you so aptly call "a free, fertile economic policy

for the post-war world". It seems perfectly clear to
me that nothing should now be excluded from those
discussions. None of us knows how those discussions

will turn out, although, as I told you when you were
here last, I have great confidence that we can organize
a different kind of world where men shall really be

free economically as well as politically.
The idea of attaching notes to this interim agreement would seem to me to give an impression to our

enemies that we were overly cautious. I believe the

secut

145

-3peoples not only of our two countries but the peoples
of all the world will be heartened to know that we are
going to try together and with them for the organization of a democratic post-war world and I gladly
accept your intimation that we might get going at once
with our economic discussions.
What seems to be bothering the Cabinet is the
thought that we want a commitment in advance that Em-

pire preference will be abolished. We are asking for
no such commitment, and I can say that Article 7 does

not contain any such commitment. I realize that that
would be a commitment which your government could not

give now if it wanted to; and I am very sure that I
could not, on my part, make any commitment relative

to a vital revision of our tariff policy. I am equally
sure that both of us are going to face in this realistic
world adjustments looking forward to your "free and

fertile economic policy for the post-war world", and
that things which neither of us now dreams of will be
subjects of the most serious consideration in the not
too distant future. So nothing should be excluded from

secret

146

- 4the discussions.

Can we not, therefore, avoid the exchange of notes
which, as I have said, seems to dilute our statement of
purpose with cautious reservations, and sign the agreement
on the assurances which I here give in reference to the
matter that seems to be the stumbling block.

I feel very strongly that this would demonstrate
to the world the unity of the American and British
people.

In regard to coming to a meeting of minds with you

at an early date, I only need to say to you that there
are very important considerations here which make an
early understanding desirable.

In saying this, I want again to tell you that I am
not unmindful of your problem. We have tried to approach
the whole matter of Lend-Lease in a manner that will not

lead us into the terrible pitfalls of the last war.

A-ADA:PK

secret

147

DEPARTMENT OF STATE
WASHINGTON

February 18, 1942

In reply refer to
FD 800.20211Richter, Herbert R./19

The Secretary of State presents his compliments
to the Honorable the Secretary of the Treasury and
encloses copies of a paraphrase of telegram no 418,
dated February 12, 1942, from the American Embassy,

Rio de Janeiro, Brazil, concerning activities of
Herbert Richards Richter Schuntler.

Enclosure:

From Embassy, Rio de Janeiro,

no. 418, February 12, 1942.

149
Treasury Department
Division of Monetary Research
Feb. 20
19 42
Date

To: Miss Chauncey

I brought this to the
Secretary's attention orally on
February 19th, and I think this

therefore can be put in the file.
H.D.W.

MR. WHITE

Branch 2058 Room 214

150

TK

Habana

This telegram must be
paraphrased before being

Dated February 18, 1942

other than a governmental

Rec'd 7:05 p.m.

communicated to anyone

agency. (br).
=

Secretary of State
Washington

65, February 18, 1 p.m.
Department's telegram No. 72, of February 13,
midnight.

For Harry White, Chief of American Technical
Mission.

Information regarding printing of Cuban silver
certificates has been brought to Cuban Government's
attention.

Garcia Montes has informed that if he finds
that Early favorable action by the Cuban Congress
is probable in connection with President's message
of February 7, regarding proposed gold purchase

and peso certificate issue, he will proceed to
Washington within next few days to make arrengements

for printing of the notes. HE says that Government

proposes to print additional certificates for a
total value of 106 million pesos. of this amount
48 million pesos would be in circulation to relieve
Cuban currency shortage and 58 million pesos would
be

151

-2- #65, February 18, 1 P.M., from Habana.
be le pt in Treasury to be Exchanged for deteriorated

bills in circulation. of the former amount 25
million pesos in certifientes in denominations of
from five pesos to one hundred pesos are urgently
needed.

The Minister would, of course, also wish to
discuss other aspects of Cuba's monetary problem

and proposed action in connection therewith as set
forthin above mentioned Presidential message of
which a copy and translation were enclosed with
Enbassy's airmail despatch No. 3439 of February 10.
BRIGGS
HTM

152
THE UNDER SECRETARY OF STATE
WASHINGTON

February 18, 1942
Dear Henry:

In accordance with our long-distance telephone
conversation of Monday morning, I got out the text of

my letter to you of February 14, and re-read pages
five and six.

What I wished to point out to you was that it
has always been my thought that it would be most de-

sirable for the Treasury to proceed with the discussions begun with Finance Minister Illingworth looking
toward the conclusion of a stabilization arrangement
with Ecuador. In the few hours which were available
to us at Rio, however, it was not possible to request
the Treasury to consider and make a formal commitment,

and consequently, since a representative of the
Federal Loan Agency was available at Rio and empowered

to make a formal undertaking for the Export-Import
Bank, I requested and received Mr. Pierson's assurances

that if no other agency of the United States felt it
possible to undertake the stabilization arrangement,
the

The Honorable

Henry Morgenthau, Jr.,

Secretary of the Treasury.

-2-

153

the Export-Import Bank would, I took this step solely
because of the urgent necessity of concluding a general
agreement with the Ecuadoran Minister of Foreign Affairs

that particular day. As I have indicated, we worded the
monetary stabilization section so generally as to make
it quite possible and appropriate for the Treasury to
take over this section of the program if, as we all hoped,
you felt it desirable to do so. The commitment of the
Federal Loan Agency was merely a precaution, since I did

not feel myself in a position to make an undertaking for
the Government of the United States without the full approval of some financial. agency of the Government.
Although the Federal Loan Agency was willing thus

to underwrite section 3 of the program, Mr. Pierson and
Mr. Clayton have stated to me that they believe the item

more properly to fall within the province of the Treasury
Department, and that they would be very happy if the

Treasury in fact took over all or part of that section.
As I have told you, I myself believe that this particular
phase of the program can most appropriately be handled

by the Treasury rather than some other agency of the

United States, and is entirely consistent with somewhat
similar arrangements entered into with other American

republics. I accordingly requested that you give
consideration

-3-

154

consideration to carrying out this phase of the
Ecuadoran program as a continuation of your discussions

with Finance Minister Illingworth last August.
I have been informed that you are planning to meet
with the Ecuadoran representatives on Thursday, and I

shall be happy to hear of the progress of your discussions.

Sincerely yours,

A

Aptho

C

0

155

P

Y

DEPARTMENT OF STATE
WASHINGTON

February 18, 1942

In reply refer to
FD 851.515/153

The Secretary of State presents his compliments to
the Honorable the Secretary of the Treasury and encloses
a copy of despatch no. 167, dated February 11, 1942, from
the American Consulate, Martinique, French West Indies,

concerning the verification of the presence of French
gold at Martinique.

Enclosure:

From Consulate, Martinique,
no. 167, February 11, 1942.

167

STRICTLY CONFIDENTIAL

Martinique, F.W.I.,

156

February 11, 1942.

In quadruplicate; all copies via Naval Patrol Plane
February 13 to San Juan, thence Panair. One copy "For
Division of Commercial Affairs".

Verification of Presence of French Gold at

Martinique.

I have the honor to refer to the Department's instruction of
January 16, 1942 (851.515.151), directing me at my discretion to request the French officials here to open the boxes containing gold for
my inspection, and to report that it would be highly inadvisable to

make the request at this time, whether a few boxes chosen at random or
every tenth or hundredth. Such a request would be so strongly resented

as to tear down much of the good-will I have painfully built up in the
past year against heavy obstacles. It would be particularly resented so
soon after Admiral Robert had reduced his word to writing, as he did on
December 17, 1941, that the gold was intact.

In any case, the relatively few boxes that could be inspected
practicably would still leave doubt regarding most of the 9,000 boxes,
particularly since any inspection would be imposed on the French and
therefore hedged around by them with obstacles to a satisfactory
inspection.

The British Intelligence report that I employed as a pretext for
visiting the vaults was, as I suspected, based on a very unreliable
source: A negro laborer expelled to his native Island of St. Lucia

after imprisonment here. Most rumors about Martinique reaching the

British Intelligence have their inception here, though not in this
case, which indicates one more instance of a negro manufacturing in-

formation for sale to the British Intelligence.

The general impression left by the very interesting and useful
report of the Federal Reserve Bank of New York, enclosed with the
Department's instruction, is that the doubts raised in my despatch suitable were

probably unfounded. Nevertheless, I shall watch for another
pretext to visit the vaults again and will report to the Department.
Respectfully yours,
Marcel E. Malige
American Consul
863.4
MEMialg

a true copy

of the signed original (1) A.L.G.
Copy:bj:2-18-42

157
C

0

P

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DEPARTMENT OF STATE
WASHINGTON

In reply refer to
FF 840.51 Frozen Credits/5411

February 18, 1942

The Secretary of State presents his compliments to
the Honorable the Secretary of the Treasury and transmits for
his information a copy of despatch no. 168, dated February 11,
1942, from Martinique, concerning exports from French West

Indies to other American Republics.

Enclosure:

From Martinique, no. 168,
February 11, 1942.

Copytime:2/19/42
2:10 p.m.

158

C

0

P

Y

168

Martinique, F.W.I.,
February 11, 1942.

In quadruplicate; all copies via Nayal Patrol Plane February 13 to
San Juan, thence Panair. One copy "For Division of Commercial
Affairs".
Exports from French West Indies to Other
American Republics.

I have the honor to acknowledge the receipt by ordinary mail
of the Department's instruction dated January 17. 1942 (840.51
Frozen Credits/4947) regarding possible exportation of goods from
the French West Indies to the other American republics.
The question raised by the Department is one of the principal
aspects of the Martinique situation that has been kept under careful
and constant observation ever since this Consulate was opened in
August 1940. Various factors have combined to produce an evertightening control, until now the Department is supplied with cargo
manifests of all French ships arriving at or departing from the

French West Indies.

It is therefore possible to state confidently that no goods are

exported from the French West Indies to any destination in the

Western hemisphere other than French Guiana and the United States.

Exports to the former consist of small transshipments of goods received
from the United States for consumption in French Guiann, while the
proceeds of exports to the United States are regularly transferred
to the French Government "C" Account in New York.

The only exports to destinations outside this hemisphere are
those permitted by the British under a control in which the American
Consulates at Casablanca and Martinique participate. They are mandatorily limited to goods produced in the Islands, and produce no
foreign exchange since they must be shipped to and consumed in French
North Africa.

With respect to the French Guiana gold mentioned in the Depart-

ment's instruction, it may be of interest to add that such gold was
regularly shipped to New York until the British seized a shipment at
Trinidad

159

-2Trinidad in the autumn of 1940, whereupon it was diverted to
Rio de Janeiro. The resulting loss of revenue to Pan American
Airways induced attempts on its part to re-establish the northward movement, which culminated last September in my securing

(while en route to and from French Guiana) from the Acting Governor
of Trinidad the promise that no more shipments of the gold would
be seized and from the Governor of French Guiana a favorable reaction
to their resumption. The latter needed, however, the consent of
the High Commissioner at Martinique, who reacted unfavorably when
I broached the matter on my return a few days later. He appeared
sceptical of the British promise and preferred to have the gold at

his disposal in Brazil rather than blocked in the United States.
Respectfully yours,

Marcel E. Malige
American Consul

850

MEM:alg

A true copy of the
signed original. ALG

Copytime:2/19/42
2:10 p.m.

160

0

DEPARTMENT OF STATE
WASHINGTON

February 18, 1942
reply refer to

The Secretary of State presents his compliments
to the Honorable the Secretary of the Treasury and
encloses copies of telegram no. 114, dated February
17, 1942, from the American Consulate General, Batavia,

Java, reporting that Treasury checks in the aggregate
amount of $19,094.31 were delivered to the American
Consul at Batavia by the Javasche Bank on February 14,
1942.

Enclosure:

From Consulate, Batavia,
no. 114, February 17. 1942.

161

Batavia

CB

This telegram must be
paraphrased before being
communicated to anyone

other than a Governmental
agency. (BR)

Dated February 17. 1942
Rec'd 2 p.m.

Secretary of State,
Washington.

RUSH

114, February 17, 4 p.m.
Reference is made to paragraph two Department!s

telegram no. 22, January 21, 5 p.m.
Treasury checks aggregating United States dollars
19,094.31 cashed by de Javasche Bank were delivered to
me February 14, 1942.
FOOTE

WSB

Copy: VW: 2-18-42

162

February 18, 1942
Mr. Livesey

Mr. Dietrich

will you please send the following cable to the American Consulate,
Calcuttar

Reference your 96. February 17. 4 p.m. From the Secretary of

the Treasury for Hewlett. Return by surface transportation if you
went to but your decision not to use plane should not be based on
question of expense. We can arrange plane accommodation fres Caire

if you can get there. transportation expense can be arranged by Fox

at this end. Signed Fox."

FD:da: 2/18/42

163

TELEGRAM SENT

February 18, 1942

TRB

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

10 p.m.

AMERICAN CONSUL,

CALCUTTA INDIA) .
RUSH.

52.

Your 96, February 17, 4 p.m.
QUOTE. From the Secretary of the Treasury for

Hewlett. Return by surface transportation if you
want to but your decision not to USE plane should
not be based on question of EXPENSE. WE can arrange

plane accommodation from Cairo if you can get there.
Transportation EXPENSE can be arranged by Fox at
this End. Signed Fox. END QUOTE.
HULL

(FL)
FD:FL:BMcB

TREASURY DEPARTMENT

164

INTER-OFFICE COMMUNICATION
DATE February 18, 1942
TO

Secretary Morgenthau

CONFIDENTIAL

FROM Mr. Dietrich

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

£33,000
£49,000

Open market sterling remained at 4.03-3/4, with no reported transactions.
The Canadian dollar improved to close at 11-1/8% discount, as against 11-7/16%

yesterday and 11-3/4% a week ago.

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

as follows:

Argentine peso (free)

Venezuelan bolivar

.2358
.0516
.5775
.2065
.5295
.2820

Cuban peso

9/32% premium

Brazilian milreis (free)

Colombian peso
Mexican peso

Uruguayan peso (free)

We sold $24, 962,000 in gold to the Bank of Sweden, and this was earmarked in
the Bank of Sweden account that is subject to the instructions of Messrs. Bostrom

and Eriksson. All of the gold used in this transaction was purchased by us from

the General Fund through the New York Assay Office. We also purchased $250,000 in
gold from the General Fund in order to add to the Stabilization Fund's gold balance.
The Federal Reserve Bank of New York reported that the Bank of Canada was

shipping $2,739,000 in gold from Canada to the Federal for account of the Government
of Canada, for sale to the New York Assay Office.
42.67

In London, both spot and forward silver remained at 23-1/2d, equivalent to

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.

165
BRITISH EMBASSY
WASHINGTON, D.C.

February 18th, 1942.

Personal and Secret.

Dear Mr. Secretary,

I enclose herein for your
personal and secret information copies
of the two latest reports received from
London on the military situation.
Believe me,

Dear Mr. Secretary,

Very sincerely yours,

Halifen
The Honourable

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

166
Copy No.

13

BRITISH MOST SECRET

(U.S. SECRET)

OPTEL No. 57

Information received up to 7 A.M., 17th February, 1942.
1, NAVAL

An enemy force of 4 cruisers with destroyers was attacked by 5
Naval aircraft 85 miles east of CAPE PASSARO, SICILY, on the morning of the 16th,

Hits were claimed on two cruisers and a destroyer and one of the cruisers hit was
on fire aft and losing speed. Subsequently one of H.M. submarines attacked two
8" cruisers entering the STRAITS OF MESSINA and obtained two torpedo hits on one
of them,

2. HILITARY

LIBYA. During 15th February there was no very great ground activity.
The three enemy columns continued their advance towards our forward positions between GAZALA and BIR HAKEIM, our armoured car patrols remained in contact with

them, During the night 15th/16th there was little enemy activity and reports up
to 11 A.M. 16th showed that the three enemy columns appeared to have withdrawn,
BURMA. 15th/16th. Our troops were withdrawn from the THATON area
to new positions behind the BILIN RIVER,

RUSSIA. Russian attacks continue in the RZHEV area but the town remains in German hands, In the DONETS sector the Germans continue to hold up the
Russian advance and have succeeded in making slight progress in counter attacks.
3. AIR OPERATIONS

WESTERN FRONT. 16th. 3 Beauforts attacked 4 small ships off the
West coast of FRANCE, two were sunk and a third was damaged. A German bomber

was destroyed by fighters off WALES, 16th/17th. 96 aircraft were sent out
roving commission over north-west GERMANY - 20 to Dutch aerodromes, 5 leaflets,

Belgium and Northern France 22, Sea-mining 49. Two aircraft are missing.
LIBYA. 14th/15th, Tellingtons dropped 25 tons of bombs on BENGHAI
Two squadrons of Elenhains successfully bombed enemy tanks and M.T. south-west c:
GAZALA. Enemy bombers hit a reservoir at TOBRUK causing the loss of 500 tons of
water.

MALTA. 15th/16th and 16th. A total of 45 aircraft bombed LUQA art
TAKALI aerodromes, at the former two aircraft and the rummay were damaged.

BURMA. On the 15th and 16th our aircraft made good attacks on
troop concentrations, the railway station and shipping at MOULMEIN and the railway station at THATON,

167
-2NETHERLANDS FAST INDIES. On the 14th and 15th our medium and U.S.
bombers attacked a convoy off BANKA opposite PALEMBANG. 5 transports and two
cruisers were hit.

There were 125 Stalkan railway wagons on the quay at MARSEILIE on
4.

me

or about 11th February containing about 1,300 tons of war material of which 40%

is reported to be ammunition, cases containing Italian cartridges were identified,
5 sailing vessels probably Italian but flying the Tunisian flag were reported
ready to sail from TUNIS for LIBYA on the 11th with wine and wheat.

COPY NO.

13

168

BRITISH LIST SECRET
(U.S. SECRET).
OFTEL NO. 58.

Following is supplementary resume of operational events
covering the period 5th-12th February 1942.
1. NAVAL.

Slightly fewer U-Boats were operating in the North Atlantic,
most of them are concentrated off the American Seaboard from Cape Race to

Charleston. Others have been reported North-East of Bermuda and in
the North- estern Approaches. Tuo or three are operating between the

Cape Verde Islands and Freetom. Shipping losses, primarily due to
U-boats, were moderate. During January, shipping losses, so far

reported, amounted to 70 ships totalling 340,055 tons. Most of then
occurred off the Eastern Seaboard of North America, where 31 ships of

approximately 195,000 tons were sunk. The rajority of losses due to

air attack took place in the Far East. Casualties due to marine risk
were heavy. During the veek ending 11th February, 1066 ships were

convoyed, of which only one was lost. Imports into the United
Kingdom by ships in convoy during the week: ending 7th February amounted

to 729,000 tons, including 201,000 tons of oil imports.
During the past six weeks, supplies have been reaching Libya fairly

steadily and without appreciable casualties. Benghazi is not yet in
use as a supply base.

2. HILITARY.
Libys.

The enemy is apparently trying to establish a series of
strong points extending for some 17 miles Southwards from the Coastal

road between Gazala and Tmimi. His object appears to be to prevent
observation of his movements Test of that line. No doubt Rommel is
concentrating upon the redisposition of his forces and the development
of his lines of communication.
Far East.

Recent identifications suggest that tno divisions have been
withdraw from Manchukuo, and two divisions from North China w
reinforce the Japanese Forces in the Southern thestre of operations.

It is estimated that the Japanese have not available four divisions in
transports, one of these being at present employed in the operation in
Southern Sunatra. A further four divisions are also immediately

available in the South China Seas Area If required. In addition, ten

-

169

divisions recently mobilized in JAPAN could be made available at short
notice,

RUSSIA. Information has been mainly negative. No change in
FINLAND or on LENINGRAD front In the Contral Sector, the Russiens
have not extended their advance towards the LENINGRAD-ORSHI railway

and are still about 50 miles north-east of VITEBSX, RZHEV still reasins
in German hands, Due meet of MOSCOW, there is no change, and in the
YUKHNOV area German resistance is preventing Russian progress. From
this area southwards, apart from German counterwattacks in the DONETS

area, which have not lessened the extent of the Russian break>through,
there has been nc substantial change. Seather conditions render move⑉

ment off the roads difficult for tanks and impossible for other forms
of mechanical transport, To mm up, there has been a general alowing
down of the Runsian advance, due, no doubt, to winter conditions as much

as to German resistance, Runnian morale remins high, and the Russians

are confident of being able further to exploit their advance,
3. AIR OPERATIONS

YESTERN FRONT. Weather conditions again restricted operations.
Bomber Command operated on three nights, the main objectives being
BREST, BREMEN, EMDEN, HAVRE and MANNHEIM. 274 tons of bombs were

dropped, It in estimated that aircraft of Coastal Command damaged
about 7,500 tons of enemy shipping. Only 13 enemy aircraft crossed our
coasts by day and seven by night.

LIBYA. Successful attacks on Axis mechanical transport were
made by fighters and Hlenheims, more than 150 vehicles were reported
destroyed or damaged over a period of two days. The enemy hcs been
using deooy mechanical transport convoys heavily defended by anti-

aircraft guns as a counter to our low-flying fighter attacks,
BENGHAZI and TRIPOLI (L) were bombed, the latter Free MALTA

and also by Liberatora operating from south of PORT SAID, one of which

completed the flight of 2,390 niles without refulling, Every sotivity was not great, due probably to mater-logged aerodromes in
Eastern CYRENAICA at the beginning of the week, although fighter

activity increased considerably as soon as aerodroman in the TERR
MARTURA area were brought into 1186g

MALTA. Attack on aerodromas and the Grand Farbour continued,
MODATERRANEAN. Our aircraft hit and danaged two ships total-

ling about 6,600 tons.

-3⑉

170

BURMA. Our bombers attacked objectives near PAAN and an
aerodrome about 200 miles further North. The enemy raided RANGOON

twice, on one occasion using 30 fighters which suffered heavy losses,
SINGAPORE. Enemy pressure in the air was very heavy especially
against aerodromes and shipping at the beginning of the week, when our

troops were still on the mainland, After Japanese troops landed on
the Island, the attacks were mainly made against our forward troops
with bombs and machine-gun fire. Several raids were made on the town
of SINGAPORE and on shipping in the harbour.
JAPANESE AIRCRAFT LOSSES. Full information ie not available

upon which to base a reliable, up-to-date estimate of Japanese aircraft
losses, It is, however, considered probable that on a conservative
basis some 850 aircraft had been lost in combat and from wastage up
to 10th February.

4a Extracts from Photographic and Intelligence Reports on results of
Air attacks on enemy territory in EUROPE.
DUSSELDORF. 27th/28th November, Metal works, employing 1,800

operatives, and two textile factories, employing 700 and 500 respectively,
all hit and damaged, Much textile stock destroyed heavy damage goods

yard, repairs to track and removal of debris took several days. (68
tons high explosive, including ten 4,000=pounders, were drooped, Bursts

seen in town and near railway centre. Large fires started.)
HAMBURG. 30th November/1st December. Severe damage to ship=

yard and harbour installations, four ships in port hit, considerable
damage to railway tracks, sidings and wagons, which was increased by

fire among petrol wagons, About 300 wagons destroyed, Nearly 400

persons killed (160 tens high explosive and 9,000 incendisrios.
Good weather but ground baze and searchlights prevented accurate aiming.
Many fires seens)

TREASURY DEPARTMENT

171

INTER OFFICE COMMUNICATION

DATEFebruary 18, 1942
TO

Secretary Morgenthau
Mr. Kamarck

FROM

Subject: Summary of Intelligence Reports
Germany

(The Germans are making all-out preparations for the
spring. As in the winter of 1917-18, the Germans must

clearly realize that it 18 now or never. Just as in
1918, it will probably strain the United Nations to the
utmost to stop them.)

This winter there is no evidence of any movement

of men from the armed forces into industry for "factory
leave", comparable to that in 1939 and 1940. Even smallscale release of specialists seems to have stopped.
Germans abroad are being recalled for military service,

even including skilled workers engaged on work for Germany
in Swiss factories. Suitable Danes, Dutchmen, Norwegians

and other foreigners are being recruited directly into
the German Army.

(U.K. Ministry of Economic Warfare, "Enemy Economic
Developments, December 1941)

The staffs of German metallurgical factories are being
depleted by call-up for the Eastern front. According to
the Reichsarbeitblatt (official organ of the German Labor
Ministry), entire staffs from managers down will be
transferred from France to man German factories.

(C.O.I., Cable from Ministry of Economic Warfare,
February 17, 1942)

172
2

Foreign Radio Broadcasts

Voice of the Chief

The Voice of the Chief attacks the gigantic recruiting
thus induced "not to spend their valuable time as soldiers
on the front". Young Germans "of 1.72 meters height or
better, desirous of getting promotions, and not of fighting
for the Fatherland had better join the S.S. Undoubtedly,
program' just started by the S.S. because German youths are

this will chiefly attract all who desire to seduce soldiers'
mercilessly. Also, the S.S. will attract all interpreters

wives at home, starve prisoners to death, or beat them

of Teutonic hieroglyphs, believers in the Twilight of the
Gods, the wishing rod and other trance objects." The S.S.
will also attract all desirous of "teaching the Wehrmacht
the art of high strategy, shooting generals in the back or
administering to them injections for apoplexy."

(Federal Communications Commission, Foreign Monitoring

Service, February 18, 1942)

Underground German Station

The underground German radio station, "Station of the

European Revolution", reports a move by German bankers to

discuss peace terms with their British counterparts. The
Bank for International Settlements in Basle is stated to

be the intermediary through which such contacts are made.
(Federal Communications Commission, Foreign Monitoring

Service, February 14, 1942)

Paris Radio

The Paris radio 18 making attempts to ridicule the
apparently growing pro-American feeling in France. "The
de Gaullist 18 (now) less pro-Bolshevist, no longer Anglophile, but an all-out American-maniac. Up to the present

America-mania was favored by the bourgeois and snobs, and

was worn like a family jewel with distinction. Today it's
all over the streets, like de Gaulle papers once were, or

like Stalin's tracts."

(Federal Communications Commission, Foreign Monitoring
Service, February 14, 1942)

173
UNITED STATES GOVERNMENT

COORDINATOR OF INFORMATION
WASHINGTON, D.C.

February 18, 1942

The Honorable

The Secretary of Treasury

=

Washington, D. C.

My dear Mr. Secretary:

We have just received the following from our London

Office:

"For the week preceding February 13, German Home Propa-

ganda increasingly stressed Russia.

"The worst is over and spring is approaching",

"We have learned that we cannot be beaten".

"Publication for first time of Russian operational map
of 7 December was offered by propaganda machine as:

"(a) Proving that a phase of the fighting is past.
"(b) Demonstrating that claims by Russians of great
advances are without foundation.

"(c) Illustrating that although the Russians are ob-

taining certain advantages from winter they have

failed to achieve a single success of operational
significance.

"(d) Advances by the Russians have never been more
than local.

"(e) Russia could attack only because a defensive policy was decided upon by the German high command

in recognition of the limitations of winter.

-2-

174

"(f) Time is approaching when offensive will be re-

sumed by Germany and when it will be discovered

by Russia that in her costly winter campaign
she has sacrificed essential troops and equipment.

"Attention given to the Far East declined steadily, but

great emphasis placed on Singapore, Burma fighting, and "Virt-

ual destruction of Netherlands East Indies fleet". Phillipines
barely mentioned.

"Campaign for increase in production intensified with

particular attention to further "rationalization" of individual concerns and groups of firms.

"Sir Stafford Cripps broadcast strongly played up in
revival of theme of willingness of Britain to deliver Europe

to Bolshevism.

"Apart from submarine sinkings off the East Coast very
little about the United States is heard by Germans."
Sincerely,

hid.. Non
William J. Donovan

Treasury Department 175
Division of Monetary Research

Date February 20 1942
To:

Miss Chauncey

I am going to continue to
send these digests to the Secretary

unless he indicates that he is not
interested.
H.D.W.

yes
MR. WHITE

Branch 2058 - Room 214

TREASURY DEPARTMENT

176

INTER OFFICE COMMUNICATION

DATE February 18,1942.

TO Mr. White
FROM Mr. Hoflich

Subject: Digest of London Press Reactions
Highlights from London press reviews, received from Colonel
Donovan's office, for the period February 10-15, 1942:

1. Adverse criticism of Churchill and the Government has

been aroused anew, and to a more acrimonious pitch, by two events
of the last few days:

a. The escape of the German warcraft from Brest. "If the
verdict of the editors can be accepted, the British
people are stunned, bewildered and hopping mad about
Thursday's events. There is general agreement that

the consequences of the escape are bound to be serious.

b.

The fall of Singapore, "the worst blow the Navy has
suffered in this war. " Churchill's speech on Sunday

did little to allay criticism. While there was a favorable response to his summons to renewed fortitude and

determination, the press - with two exceptions - insisted
that unity of purpose did not mean renunciation of the

right to criticize.

2. Criticism runs along the following lines:
a.

"Too much complacency, hazy optimism and superfluous

oratory. If

b. Outmoded ideas of warfare. One writer remarked that Singapore is one more fallen monument to outdated notions of
warfare, along with the Maginot and Mannerheim lines, and
the Belgian fortresses.
c. Too much emphasis on long range bombers and not enough on

fighter planes. The failure of the air attack on the

escaping German ships was due to a lack of fighter planes.

d. A large unwieldy war cabinet. There is needed a war
cabinet of five or six men without departments and unhampered
by masses of detail.

e. The Prime Minister has too many duties. The Ministry of
Defense should be transferred to someone else.

MOST SEORET
177
February 18, 1942.

It has been learned from a most secret source that on January 15,
1942, ANTORIO BETTIN BELLA, of the Argentine Legation, in Bern, Switzerland,
in a statement to his friend DR. D. GUILLERNO DEMARE, whose address in Buenoa

Aires, is RIDAVIA 6279, expresses his opinion, as below, regarding the
following subjects:a. Argentine Ambassador in Germany:

"As you already know 'El Viojo' (the old man) has left Berlih. We

shall see whether he sinks or swims after rendering an account of his mission

in Germany to the authorities. If there is still any justice, they will

have to "torpedo" him because, as everyone is saying "Argentine had no
Ambassador, but Germany had two, one in Buenos Aires and the other in Berlin.
I believe that the Commission presided over by SR. TABORDA is well informed
of everything."
b. The Rio Conference,

"We are hungrily awaiting news from Rio. For my part, I am expecting

the rupture every minute, in spite of all the news going round. I think the

moment has arrived to show the world that the Americas are united and that
the Pan American Conferences were not only opportunities to do honour to the
heroes of the past and take part in succulent banquets but that their resolutions
were and are sacred pledges in the moment of peril"

He adds that, should the need arise, he will come home to fight in
the defence of his country in spite of his 44 years.
c. The General State of Europe.

"You can have no idea of the state Europe is in. Nobody, in the
world will ever be able to describe this collective and private tragedy.
It is the quintessence of collective and individual murder. Now they are
also killing incurable invalids. They are freeing the nursing homes of
"useless" beings. One day history will have something to say about the events

thr ugh which we are living. It will give its verdict, but will it find

the appropriate adjectives?"

d. Living Conditions in Switzerland.
Life here is for the moment quiet and pleasant but very dear, and
with the salary of a second-grade Counsellor it is already a problem to meet
even the most essential expenses of daily life". He then gives the following
prices:-

1 kilo of beef - 7 francs, including 30% bone
1 kilo of bread - 2 francs.
one egg

- 50 centimes, when there are any.

He also states that D'ALFREDO CIPRIANO PONS, the Argentine Consul

in Berlin is going home on leave and hopes to sail from Lisbon on the 24th
or 26th of January.

MOST

RET

178

February 18, 1942.

It has been learned from a most secret source that on January 7, 1942,
Press and Propaganda Service of the Foreigh Service of F.E.T. and J.O.N.S.,
Madrid, Spain, issued the following bulletin:-

the

SPANISH FALANGE BULLETIN.

Falange Achievements in Spain during 1941.

A resume of the work of the Falange in Spain during 1941 is given,
consisting of social items such as the provision of 44 million meals in Madrid,
Child Welfare Centres run by the Auxilio Social etc. Emphasis is also laid on
the increase in members of the Feminine Section - the present number being 669,000

and the value of their work in directing and educating women in moral and
religious matters and all forms of general culture.
The World As seen from Spain.
1.

"Slave and Germans." Writer of this article reviews the countries

that Germany has freed from the Soviet yoke, and refers to various past attempts
made by the Ukraine to gain its dependence before it finally came under Soviet

control. In spite of this 20 years' subjection, however, the writer affirms

that the Ukraine, which is such more advanced than the rest of Russia, has not
given up the idea of independence. Germany, on her part, has profited by her
1918 experience and will arrive in the Ukraine armed with a detailed ogramme
and with the men to carry it out, and has already announced t the people of

the U.S.S.R. that they will be free to practise their own religion. These are

the reapons which Germany will use to destroy the Russian Colossus, and the

writer points out the fact that with the Occupation of the Ukraine Germany will
have more than half the Slav world under her dominion, and will certainly try
to reach some permanent understanding with the people constituting the Eastern
frontier of the Reich.
2.

Spain and the Philippines. deals mainly wit the past history of the

islands and faithfully follows the lines of "Hispanidad" also developed in previous
articles on Latin America i.e. the debt due to Spain for her civilizing influence,
religion, culture, etc. Writer serely expresses sorrow for the present plight
of the Philippines, #innocent of any guilt in the catastrophe", and adds that
the respectful silence with which Spain has followed the struggle is only
further proof of the chivalry of the Spanish nation.
a

Hispanidad,- His anidad and International Law by H. MUNOZ, Manila.

A long article on the usual lines: Latin-America's debt of gratitude

to Spain for having created cultured nations out of disunited and uneducated
peoples, and the sanction given to Spain's work by international law until
the very day when the last American country claimed its independence. The
writer maintains, however, that the result of Spain's work remains strong and

indestructible; that Spanish blood is freely mingled with all the native races
in South America, the fact that Spain was the only colonizing nation which did
not scorn the in ermingling of coloured races with white being sometimes forgotten.
The writer then vehemently refutes the accusation that Hispanidad has territorial
designs on these Spanish-speaking countries simply because of their mutual desire

to maintain closer cultural and patriotic rela ions. The

in & certain issue of "that
odious
insipidand
publication"
allegati "The ion Commonweal" contained

in America that the totalitarian states are, under the cover of Hispanidad, trying
to impose their respective regines, could only have been made "from a deliberate
wish to misinform its few readers or through complete ignorance of Hispanidad's
real aims", which are again emphasised as being purely those of the atholic

Christian religion, tradition, culture and patriotism.

MOST SECRET
179
February 18, 1942,

It has been learned from a most secret source that on January 29, 1942,
"The
Central
Information
Service forbulletinsthe French West Indies, Fort de France,
Martinique," issued
the following
FRENCH WEST INDIES PROPAGANDA BULLEYATH NO.5 (2nd year).

1. REturn of the Captive" by FRANCOIS HISLOT (Extract from an article in
"Gringoire" 5/12/41

An extract from an article written by one of the French prisoners
of war released from Germany. Writer speaks of his disappointment at finding
on his return to France that there are people who are attempting to hinder the
MARSHAL'S actions or to sabotage his work. He writes:- "Do they know that
the defeat means, those who base their hopes on rebels, who, under the pretence

of carrying on the fight to the end, receive high wages paid to them by England
for bringing them the rags of our Colonial Empire, for massacring their brothers

in arms in the Congo, at Damascus, at Palmyre, tricing care meanwhile never to
attack forces other than French ones?

Have they understood the defeat, those who refuse to see with what a
deep sense of European realities, Germany knows how to curb the triumph of her

crushing victory by inviting France to participate in 5 new order?

Have they understood the defeat, those who think that a military
collapse without precedent, which destroyed in six weeks the tenacious and heroic
efforts of twenty generations of Frenchmen, sh uld not affect our future and

that England and the Soviets will efface its effects.

I declare that what the prisoners desire above all things with 0
passionate unity, is to find on their return no traces of the rotten regime which
led us to disaster by corrupting all the strength of the race, by acans of
perliamentarism, electoral fights, demagogy, bribes, corruption, sectarianism
and secret accusations."

2, CHARLES MAURRAS. A short laudatory account r the life and work of Charles
Maurras on the occasion of his nomination as member of the National Council by

Marshal Petain. Writer describes o work carried out by Charles Maurras as
editor of the royalist newspaper "L'ACTION FRANCAISE" and statest "This portrait
would not be complete if we were not to mention the deep espect MAURRAS has for

the Catholic religion. He is highly esteemed by the French elergy and Popes
PIUS X and Benedict XV did not hide their sympathy for him."
ROTH: (Writer has omitted all montion of the fact that "L*ACTIGN FRANCAISE was

placed under a ban by the Pope about 15 years ago and that this ban was

only lifted two years ago.)

3. The Neek in the World.
1. EUROPE - AFRICA.
and says:-

AFRICAN THEATRE, Writer refers to the ROMMEL'S counter offensive

"According to military exports General Romnel is attempting a bold

manoeuvre which should it succeed, will force the English to evacuate BANGHAZI,
BARCE, and other towns without fighting."

180
-2-

NAVAL WARFARE. Writer states that allied shipping has suffered some
heavy blows in the Atlantic recently. He mentions the loss of the "NORNESS"
(U.S.A.) Long Island, the "COMBRA" (British tanker), "ALLANJACKSON" (U.S.A.)

The "MALAY" (U.S.A. tanker) off North Carolina was struck by a torpedo but

escaped. "Berlih claimed on the 27th January the sinking of 30 ships of a
total tonnage of 220,000 tons in the North Atlantic since the appearance of

German submarines in those seas."

"The English Admiralty acknowledges the loss of the cruiser "BARHAM"
sunk off SOLLUM. Actually this ship was sunk on 26th November by a German
Submarine commanded by BARON VON TIESENHAUSEN.

4. The Week in France.

Life in the Expires

Referring to the French residing in New Caledonia under British occupation
writer states: "Several French of New Caledonia who have remained faithful to
the French Government have sent a message of loyalty to Marshal Petsin which has
succeeded in getting through the Gaullist and British Censorships."
5. NATIONAL SOLIDARITY.

Address made by Admiral Robert on the occasion of the closing ceremony
of the IMPERIAL FORTNIGHT ordained by the Head of the State. In the course of

this address Admiral Robert refers to the "five Frances" existing after the
Armistice:- Free Zone, Occupied Zone, prohibited zone, the Empire, prisoners
of war. He continuest-

"The crime of one Frenchman unworthy of this title has added a sixth
France" and what is not the least unhappy of all, France occupied by the English.
Not satisfied with having advocated separation from the Mother Country, this
"Gaullism" has shed the blood of Frenchmen, it 1/ dyed in the deepest treachery,

the treachery paid for with distinctions and money. It is nothing but an Anti-

French schism dressed up as a strange patriotism which consists of ad ding your
blows to those of the conqueror, by striking your mother while she is bound and
defenceless."

181
RESTRICTED

No. 635

MID 319.1

M.I.D., W.D. 11:00 A.M., February 18, 1942.

Situation 8-11-41

SITUATION REPORT

I.

Pacific Theater.

Philippines: Increased enemy artillery fire 18 reported
as well as increased air bombing attacks. From the south nothing

new to report. Burma: No significant change reported. Allied air
action continues to be effective in this theater. Australasia:
Land: A sharp Japanese air attack in the Timor Sea was reported to
have inflicted no damage. Air: Japanese bombers attacked the naval
base at Soerabaja this morning. A squadron of American Fighters
raided on February 17 the Japanese occupied airdrome at Palembang and

shot down 4 enemy planes without a loss to our air men. Enemy aerial
reconnaissance over the New Guinea area continues.

II. Western Theater.
The R.A.F. carried out raids on Northwest Germany on
February 17.

III. Eastern Theater.
The Russians continue to maintain their pressure along the

front especially northwest of Moscow. Official reports do not indicate
any change in the general situation. (No situation map will be issued
this date).
IV.

Middle Eastern Theater.

Ground: Latest press reports from Cairo state deep penetrations have been made by British mobile columns into the desert area
south of the Tmimi-E1 Mekili line. No opposition was reported.

Air: Bombing of Malta continues. Axis and Royal Air Forces
continue attacks on rear area and supply lines. Conflicting claims

of successful air attacks on naval convoys in Mediterranean have been
issued by both London and Rome.
RESTRICTED

182
February 19, 1942
9:23 a.m.
HMJr:

Hello.

Operator:

Mr. Rouse.

HMJr:

Robert

Hello.

Rouse:

Good morning, sir.

HMJr:

How are you?

R:

Oh, fair, thank you. And you?

HMJr:

I'm all right. I just wanted to compliment

you on the way you handled yourself yesterday
what you think.

vis-a-vis me, and I always want you to tell me
R:

HMJr:
R:

HMJr:

R:

HMJr:

All right. Well, I did have some apprehension
afterwards that I'd been too frank, but on
No, no.

on the other hand, I thought about it and
it seemed to me that that's what you want.

No. I juet wanted to tell you that's what I
always want, and I want you to continue to give
it to me just as you see it.
Well, that's fine.
I just wanted to tell you I compliment you on the
way you handled yourself yesterday.

R:

HMJr:
R:

Well, I appreciate that very much, because I
was afraid you might misunderstand it, and
No, no.

it's actually this call to show that you

did think about it, because it means a good deal
to me.
HMJr:

Good. Well

183
2

What was the decision? I had to leave early
to go to the doctor yesterday.

R:

HMJr:

Something wrong with you?

R:

Well,
I'vetired.
been having a bad dose of sinus,
and I'm

HMJr:

I see.

R:

And I had a pretty good going-over by the doctor

through my head last night to just sort of keep
them going, you know.

HMJr:
R:

I see.

I've been hoping to get away, and I haven't

been able to.

HMJr:

Well, they're coming back at four o'clock today.

R:

Uh huh.

HMJr:

And the thing isn't quite as simple as it seems.

R:

No, it's not.

HMJr:

And Stonier and Burgess was here after that,
and I told them we were working on this thing
and that I expect to work closer with them and

if we're going to do anything that affects the

banks, I'll first let them have a look at it.
R:

Good.

HMJr:

And get their suggestions. So the Fed boys are
coming back at four. In the mean time we've agreed
we'd carry on as is.

R:

Well, the thing lightened up in the afternoon
a good deal.

HMJr:
R:

HMJr:

Yeah.

And the pressure game off. We'11 just go on as
is today then.

That's right.

184

-3R:

Fine.

HMJr:

Thank you.

R:

Thanks a lot.

185
February 19, 1942
9:43 a.m.
Edward

Foley

Good morning, Mr. Secretary.

HMJr:

Hello, Ed. How's your cold?

F:

It's a lot better, thank you.

HMJr:

Good. Ed, I yesterday sent for the comment in
the Congress on our Donald Duck thing. I don't
think your Legislative Section sent it to me.

I asked for 1t. Hello.

F:

Yes.

HMJr:

You know, they're supposed to keep me posted,
you know.

F:

HMJr:

Yes. And they do, Mr. Secretary. They send
to Norman Thompson's office every morning the
extracts from the records.

No. Well, look. Let's see if we can't get this
straightened out once in awhile, see?

F:

HMJr:
F:

HMJr:

All right.
Now, let me tell you what I'd like.
All right.
This thing, for instance, this is what I want
you to do for me, and tell your boys. I mean,
we've all got lots of things to do and I hate
to have to be checking up.

F:

Right.

HMJr:

In this Congressional Record there was a long
speech by Downey.

F:

Yes.

HMJr:

Very friendly; a long speech by Barkley.

F:

Yeah.

-2HMJr:

F:

HMJr:

Now, what your boys should do when somebody does

like that, they should write a letter for me
All right.

to Downey and to Barkley, saying how pleased
I was and thank them and so forth, and then automatically it comes on my desk.

F:

All right.

HMJr:

You see?

F:

Right.

HMJr:

F:

HMJr:

186

And I never see what you send to Norman Thompson.
Norman Thompson never shows it to me.
Okay.

But tell the boys two things. If it's something
pleasant, a little letter from me - I'd like to

thank them: and if there's something unpleasant,
a suggestion from them to you

F:

Right.

directly to me, how it could be answered.

HMJr:
F:

All right.

HMJr:

You see?

F:

Right. We'll do it directly, you and I.

HMJr:

You and I.

F:

The two of us.

HMJr:

Now, simply say to Larry Bernard that there's
something there about the Treasury or the Secre-

tary that's unpleasant, "It's up to you to give

me a suggestion" - you, Foley, a suggestion "how to handle it. If
F:

HMJr:

Yeah.

"And then I'll make that suggestion to Mr.
Morgenthau.

-3-

187

Right.

F:

HMJr:

And if somebody gets up and defends the

Treasury, I want the letter drafted at once
thanking him.

Right.

F:

HMJr:
F:

HMJr:

These fellows like it, you know.

Sure they do. I think it's a good idea.
But, after all, Larry's not 80 busy but what
he could do that.

F:

Oh, he can do that. Sure, we can do that just
as well as we do the other thing, Mr. Secretary.

HMJr:

Now, one other thing. I still am not satisfied
how that letter came to me from Forrestal and
Patterson.

F:

Yeah.

HMJr:

And I called up Eddie about it

F:

Yeah.

HMJr:

.....

and he said Sam Klaus had something to do

with it.

F:

Yeah.

HMJr:

Bernie said he thought he did.

F:

Right.

HMJr:

Now, Sam is responsible to you, isn't he?

F:

HMJr:

Yes, sir.
Now, I'd like to know - but it worked out swell,
see?

F:

Sure.

HMJr:

But the next time Sammy has a bright idea, it

188
might not be, see?
Yeah.

F:

HMJr:

And I want to - I mean, it looks to me - I mean,

I'm guessing now - that he cooked this whole thing
up, and I wonder in cooking it up and helping them

prepare the letter, again I'm guessing

Right.

F:

HMJr:
F:

HMJr:

did he consult you, his boss, or didn't he?
Well, he - yes, he did, Mr. Secretary. He told
me that Army and Navy Intelligence were very much
exorcised about the Nazis up there in the plant
and the information we'd put up to them and all
that; and they didn't want to enter into more
contracts until the situation was cleared up.
And I said, "Well, Sammy, let's get it in writing
from them. And he said, "Okay.
I see. Well, then, you knew about it.

F:

Yeah, I knew about it.

HMJr:

That's all I want to know.

F:

Sure.

HMJr:

I just didn't know whether he'd run off again on

F:

one of his

No, he talked to me about it, and I said, "Let's
have it in writing, Sam.'

HMJr:

Fine. That's all

F:

And the thing came over, and it couldn't have

been better. The only thing that I was disappointed
about was that it wasn't here on Monday when we had

this meeting; because if I could have pulled that

in reply to the letter that John E. Mack read, it
would have been perfect.

HMJr:

Well, Eddie said he was ready to send it Saturday,
but Forrestal was out of town.

-5F:

HMJr:
F:

HMJr:

189

Yeah.

So there you are.
Yeah. Well, Sam and Larry are up in New York
checking on the investigators today and tomorrow.

Well, that was one of my private spies that
tipped me off on that.

F:

Well, I didn't know what you had in mind.

HMJr:

Well, I have my spies everywhere.

F:

Yeah.

HMJr:

As you know.

F:

Yeah.

HMJr:

Don't ask.

F:

Okay.

HMJr:

All right.

F:

All right, sir.

HMJr:

Good-bye.

F:

Good-bye.

190
February 19, 1942
11:21 a.m.
Secretary to

Arthur

Sulzberger:

Hello.

HMJr:

This is Mr. Morgenthau.

S:

Yes, Mr. Morgenthau. You know Mr. Sulzberger

left for Phoenix last week. He had that bad
sinus trouble.

HMJr:

Oh.

S:

He's gone off there to try to get rid of it.

HMJr:

Oh.

S:

HMJr:

And from there on he hopes to take a trip
around the country to look at naval and air
bases and 80 on, and isn't planning to come
back until the middle of March.

I see. Well, I'm sure you can do what I was
going to ask him to do. He wrote me a letter,
oh, just before he left, about my private
telephone number.

S:

HMJr:

Yes, I know it.
And in which he said he was sure in case of
an emergency I'd want to be called.

S:

Yes.

HMJr:

Also that they had my number before he game
down.

S:

HMJr:

Yes.

I don't know whether they did or didn't - I

have no way of knowing, but
S:

Well, they said they did. That's all I know.

HMJr:

Well, here's the thing.

S:

Yes.

191
2

HMJr:

S:

Prior to Mr. Sulzberger's coming down, no
New York Times reporter ever called me.

Yes.

HMJr:

Then, too, I don't want to be called.

S:

Yes.

HMJr:

I don't care how great the emergency is I've had a rule - that's why I've had my

phone unlisted.
S:

Oh, yes.

HMJr:

And last night one of your reporters did call
us.

S:

Yes.

HMJr:

Now, that was just what I was afraid of.

S:

Oh, yes.

HMJr:

And I had to tell him very nicely, which I

tried to, that I don't want to talk to reporters
I've got to call them all up.

because if I talked to one, then immediately
S:

HMJr:

Why, of course, that's true.
Now, I don't want to have to go to the trouble
to have our phone number changed.

S:

No.

HMJr:

So I would like you to call up your office

and tell them that this number was given to
Mr. Sulzberger while he was my guest.

S:

Yes.

HMJr:

And I would please like you to give them

S:

Yes, indeed. I'll be glad to attend to that.

orders not to use it.

192
3

HMJr:
S:

HMJr:

Would you do that?

Yes, I'll be glad to do it right away.
Because otherwise it just means we've got to
go through the trouble and then let the

children and the children's friends all know
the new number.

S:

Yes.

HMJr:

Can I rely on you?

S:

Yes. You can depend upon me; I'll do it
immediately.

HMJr:

Thank you so much.

S:

You're welcome.

193
February 19, 1942
11:50 a.m.

HMJr:

Hello.

Operator:

Miss Tully.

HMJr:

Hello.

Grace

Tully:

Hello.

HMJr:

How 18 the President, Grace?

T:

Well, he seems to be better this morning,

HMJr:

T:

HMJr:

but he still has a little cold.

Oh. Well, when you see him would you ask
this of him?

Yes, air.
Would it be convenient for him to see me

and, if he cared about it, Sullivan and

Randolph Paul, Saturday, say, on the tax

bill.
T:

Sullivan and Randolph Paul?

HMJr:

And me.

T:

Yes.

HMJr:

We're ready now, and I'd like to - it wouldn't
take terribly long, although he'd ought to
give us, I'd say, a half an hour.

T:

Yeah. On Saturday, did you say?

HMJr:

If he's there, Saturday.

T:

Saturday.

HMJr:

I didn't want to ask for tomorrow.

T:

Uh huh.

HMJr:

And I never ask for Sunday.

T:

Yes. I don't know whether the President's

-2-

194

going to have Cabinet tomorrow or not. It
all depends upon how he feels.

HMJr:

T:

Well,
I waslike
thinking
he might
us. maybe Saturday morning

I see. Well, all right, Mr. Secretary. Let

me ask him, and I'11 call you back just as
soon as I can find out. I probably won't see
him until after luncheon.
HMJr:

Fine.

T:

And then I'll have word for you this afternoon.

HMJr:

If you see him, give him my regards.

T:

Indeed I will, Mr. Secretary. All right, sir.

HMJr:

Good-bye.

T:

Good-bye.

195
February 19, 1942
2:35 p.m.
HMJr:

Hello.

Operator:

Mr. Foley.

HMJr:

Ed.

Edward

Foley:

Yes, Mr. Secretary.

HMJr:

At lunch today with Odegard and Kuhn, I told
them something about Aniline Dye.

F:

HMJr:

Uh huh.

And I would like you to have start prepared
a letter as though I was writing to Mr. Belknap
laying down the principles that I want, you
see?

F:

Yeah.

HMJr:

And then after you have a draft, I'd like you
to show it to both Kuhn and Odegard together

and get their background. I think - I know
they can be helpful.

F:

HMJr:

F:

HMJr:

Fine.

Because I think we ought to have that in the
works 80 that if he should call me up
Yeah.

.....I can say - he'll say, "Under what conditione?" I'11 say, "Well, I'11 read you the
conditions, Mr. Belknap." And we'11 have it

in a letter.
F:

Yeah.

HMJr:

You see?

F:

Sure.

HMJr:

Now, Kuhn - you'll find Kuhn and Odegard both

-2

196

sympathetic along the lines we've been talking.
F:

HMJr:

Yes.

And what I'm planning, you see, whatever we

do will be to make it public; and this will be

our policy in relation to these companies.
F:

HMJr:

Yeah.

And we may eventually even want to clear it -

not clear it - but this will certainly show it

to the people who are on this committee, plus
Army and Navy, because I think what I write on
this should be the Government's policy toward
any company in which there are either Nazis or
representatives of German companies who have
been sent over here.

F:

That's right.

HMJr:

And this should be an Administration policy.

F:

Well, I think that's right; and I think that

what you got from Forrestal and Patterson will
make it easier to get an agreement out of the

Army on a policy that we'll put on a piece of
paper than it would have been if they hadn't
expressed themselves.

HMJr:

Get an agreement out of whom?

I think that it will be easier to get an agree-

ment out of the Army and the Navy to our policy,
now that Forrestal and Patterson have indicated
how they feel about it.
HMJr:

Yeah. Well, they didn't go far enough.

F:

Well, they went pretty far.

HMJr:

Well, anyway, I'd get that started in the works,
so that

F:

HMJr:

All right.
if Belknap says, "Well, what 18, Mr.
Morgenthau" - because he '11 talk with Swope

3

197

and will say, "Well, what is your policy?"

And
I'11 say, "Well, I'll read it to you over
the phone.
F:

Yeah.

HMJr:

You see?

F:

Yeah.

HMJr:

F:

I think the sooner you start that letter the

better.

All right. Well, we'll get started on it
right away.

HMJr:

Thank you.

F:

All right, sir.

198
February 19, 1942

MEMORANDUM FOR THE SECRETARY'S FILES:

Meeting held in Mr. Bell's Office
February 19, 1942
3:15 P. M.
Present:

For China: Dr. T. V. Soong

For Treasury: Mr. Bell

Mr. White
Mr. Foley

Dr. Viner
Mr. B. Bernstein
Mr. Southard
Mr. Friedman

For State:

Mr. Hornbeck

Mr. Hamilton
Mr. Livesey
Mr. Hiss

Mr. Currie
Mr. Fox

At discussion held with Treasury officials in Mr. Bell's office between
2:30 and 3:15 P. M. regarding the China loan agreement it was decided that all
the Treasury was prepared to say at this time to Dr. Soong, who was expected
at 3:15, was that the agreement would be in the spirit of Lend-Lease Act, the
China Loan Act, the United Nations Declaration of January, 1942 and the exchange
of communications between the President and the Generalissimo. Nothing would
be said about terms and conditions and Dr. Soong would be promised a written
document in the form of a draft agreement by the following Saturday or Monday.
Dr. Soong and members of the State Department arrived at about 3:20.

Mr. Bell informed Dr. Soong of the present attitude of the Treasury as outlined above and Dr. Soong expressed his approval. It was then agreed that
Dr. Scong would come down to the Treasury for a meeting on Saturday morning

to discuss the written document. Dr. Soong stressed the fact that he would

like to consummate the matter by the middle of next week since he was going
to Canada to look over some war materials for China. Dr. Soong then left

after asking Mr. Fox to call upon him later in the day.

199
Division of Hospitary
Research

Mr. Hornback concented to the effect that hs had hoped that We would
be able to antiospate the Chinese asking us to documento negotiations by
having a document prepared in time to give Dr. Goong. It was explained to
him by various members of the Treasury Department present that notion was
proceeding on the matter 04 quickly BE possible and that Dr. Soong had
called at the Treasury at the suggestion of Treasury officials.

Mr. Hornback then outlined his own attitude, stressing that it was
his owns

(a) A loan of $1.50 to $200 million was to be sale immediately, this
placing that amount of funds at the disponal of the Chinese. There would

be a low rate or no rate of interest and acortization of the loan would

begin at some period after the conolusion of the ware Amortisation would
take place over an extended period of time.

(b) $200 to $250 million would be handled according to the ideas
which had been put forth regarding uses of the loan, for ecomple, as under
pinning for a bond issue. In this matter he would defer to the experts in
the Treasury Department.

(c) The remainder would be held back for further consideration pending
future developments. Thus, the Chinese would not have all the loan nor would

we be keeping all of it and this would be a desirable tution

The query WBS then made by a Treasury representative as to whether this
would not have a very bad effect. Mr. Hamilton of the State Department
seemed to agree that it would be desirable to go through the motions of
making all of the money available. The point was then made by a represents-

tive of the Treasury Department that it could all be placed AB a credit on
the books of the Treasury and drawn upon by the Chinese. Another official

of the Treasury made the point that what was of most Ammediate importance
was the drafting of the document embodying the agreement. Dr. Viner's
suggestion of an overall agreement, very general and brief, to be followed
by technical memorandum on actual operations was raised and Dr. Viner explained

what he had in mind by his proposal. He added that in addition he would favor
an exchange of letters. The point was made that what was important to decide The

at present was whether there would be any conditions in the agreements

feeling was expressed that there should be no conditions on availability

since this would have a very bad effect and moreover Foreign Funds Control
could always be used to freeze the Chinana funds, in the case of developments
in the future malding such action desirable. The point was made that the
agreement should add to the morale strengthening in China rather than to
detract from 15.

200
-3-

Division of Monetary
Research

Mr. Fox stressed the desirability of having an agreement which the
Generalissimo would be happy about. He stressed the imfortunate impression
made by dickering in connection with the last stabilization loan.

A Treasury official then said that, as in the case of Lend-Lease,
terms and conditions of repayment could come later and the provisions of
the British Lend-Lease Agreement were outlined. In this way the Chinese
would be assured that the terms of the loan would be liberal. After making
the loan we would then be able to work out the uses as technicians and not
as conditions of the loan.
Mr. Currie interposed to say that he liked this idea very much.
Mr. Hornbeck said that in his opinion Lend-Lease was not analogous.
The point was then made that what was meant was the spirit of Lend-Lease,
particularly in regard to repayment. Mr. Hommeek went on to say that
this loan did not concern materials as did Lend-Lease. The point was made

that the similarities are not in use but rather in terms of repayment. For

example, as in the case of Lend-Lease, repayment could be indirect and
include other benefits received, etc. Thus, terms of repayment would be
left open until the post-war period when we would have a much better idea
of the Chinese ability to repay. In this way we could be generous twice,
once in giving the loan and once in making the terms of repayment. The
advantage of flexibility was stressed.

Mr. Currie expressed the feeling that he would like to make the terms
of repayment as generous as possible but from the point of view of China
the objective that should be kept in mind was getting maximum benefits to

China from the loan.

The feeling was then expressed that this could be accomplished by
making the entire $500 million available and later working out conditions
of repayment. Mr. Currie made the suggestion that an opportunity might
be given in connection with mechanism of transfer.
Mr. Fox said that as he reviewed what had been said, what was really
still undecided and was very crucial was how to introduce centrol without
imposing conditions. A Treasury official suggested that we would have to

depend for control on (1) the objectives of the loan as stated in the
agreement, and (2) the powers which the legal division has to control
foreign funds. Mr. Hornbeck had some doubts regarding the matter but
Mr. Hamilton supported Treasury's position.

201
-4-

Division of Monetary
Research

Mr. Hamilton made the suggestion that perhaps a document could be
obtained from China miling suggestions as to uses.

Mr. Currie then gave the gist of the cable which we received today from
Chungling regarding the proposed loan and the flotation of a bond issue.
A Treasury official then said that this was & good case in point regarding P
what would happen in case of disagreement between China and the United States

as to the uses of the loan. Mr. Currie interjected to may that, as he BOW
it, the postponement of the actual loan agreement would give our suggestions
more weight. A member of the legal division expressed the opinion that the
agreement as contemplated would have a statement to the effect that the loan

would be used for the war effort, that there would be sufficient safeguards.
Mr. Hamilton made the point that it was important that there should be
no implication that we were ancouraging the Chinese to continue fighting.
Mr. Livesey made the suggestion that we should speak of loan adjustment
instead of repayment.

Mr. Fox made the point that the Chinese would prefer gold to dollars
and he was assured that gold could be made available.
Representatives of State Department then raised again the possibility
of a statement from the Chinese stating purposes of the loan, saying that
from the point of view of the Chinese it might be better for them to have
such a statement as it would prevent raids on the loan. Treasury representstives then outlined possible uses and stated that nothing was to be gained
by trying to get commitments in advance. The point was made that the State
Department's anxiety regarding raids on the loan would be met by the fact
that the loan would provide for consultation with the United States and the
Chinese could always plead that any suggested use would have to be referred
to the United States. Mr. Fox made the point that promise of consultation
in the agreement would not carry us any closer to actual consultation than
a voluntary offer of consultation by the Chinese.
Mr. Currie again emphasised his support of leaving the agreement
regarding repayment, etc. until a future date.
The question of uses was again raised and the suggestion was made that
it could be indicated that since an accounting had to be made by the Secretary
to Congress we would have to know about the uses.

Mr. Fox stressed the fact that Chungking favored the agreement being
made in the United States, although when made, it should be given to the
Chinese as a draft and not an & definitive document.
It was agreed that a draft agreement would be drawn up try Treasury
officials to be discussed at a meeting with State Department representatives
the following afternoon.

202
Y

AF

This telegram must be
paraphrased before being
communicated to anyone

other than a Governmental
agency. (BR)

Chungking via N. R.
Dated February 18, 1942
Rec'd 9:11 a.m.

Secretary of State,
Washington.

132, February 18, 3 p.m. (SECTION ONE)

Embassy's no. 123, February 14, 9 p.m.
Several days ago the Ministry of Finance convened an informal meeting

of Chinese finance and banking experts to discuss flotation of an internal
bond issue secured from the American and British credits. Niemeyer, Young
and Adler were also present. The discussion centered around four main
points:

One. The conversion rate between fapi and the dollar to be adopted

in issuing bonds. Rates between five and six cents to the fapi were suggested, the latter being favored on the grounds that the higher rate would
prove attractive and permit issuance at par. There was inconclusive discussion with regard to whether the bonds should bear on their face the

dollar, as well as the fapi redemption value.
Two. The rate of interest. Five and six per cent were mentioned,

with the latter receiving principal support.
Three. The amount of the first issue. A figure as high as
5,000,000,000 fapi was suggested, but two and one-half million was favored,

the idea being to follow a limited first issue immediately with a second

issue, if the first issue was readily subscribed.
GAUSS
RR

203
Changicing via N. R.

NVS

This telegram must be
paraphrased before being

Dated February 18, 1942

communicated to anyone

other than a Governmental

Recid 10:41 8.2.

agency. (BR)
Scands

Secretary of State,
Washington.

132, February 18, 3 p.M., (SECTION TWO).

Four. The term of the bonds. The general feeling was that they should be

short term-five to ten years. While no decisions were taken at the meeting, it
is understood that the foregoing indicates along broad lines the general thought

of the Ministry of Finance with regard to a bond issue. Suggestions with regard
to lifting exchange restrictions, importing United States currency, and issuing
new currency with dollar support met with no encouragement from Kung or from

others present. There was no discussion at the meeting of possible other uses
which might be made of the credits.

The degree of response which a dollar supported bond issue will meet continue

to be largely a matter of conjecture. There was talk at the meeting of using
various forms of compulsion if the response was inadequate, Unless very carefully
handled it is believed that the adoption of such measures would prove to be unwise although the bonds might be used to induce hoarders to disgorge their com-

modity holdings. In implementing its avowed policy of agrarian reform, the
government might advantageously use bonds to finance more equitable land (distri-

bution?) without increasing currency in circulation. The bonds night also be utilized to encourage the responsible banks to be more generous and more effective in

their financing of production for immediate use and in making loans to farmers
for small scale land reclamation and improvement work.
GAUSS

WSB (END OF MESSAGE)

Copy:vw:2=19=42

204

FEB 1 9 1942

Dear Sir Frederick:

This is in reply to your letter of February 14, 1942
regarding the China loan. I presure that by the "Niemeyer
plan" you are referring to the schemes outlined in your
letters of Jermary 3 and January 27, 1942 to the Secretary

of the Treasury. I believe that the feeling here is that

under the present circumstances these proposals are not
suited to achieve the aims of the present loan.

with reference to your inquiry regarding terms and

conditions relating to the loan, I wish to inform you that
we have not yet reached any definitive conclusions regarding
these matters.

I have not received a copy of the document dated
December 26, 1941 entitled "Chinese Government Allied Victory

Loan, 1942" to which you refer in your letter.
Yours sincerely,
(Signed) H. D. White
H. D. White,

Director of Monetary Research.

Sir Frederick Phillips,

The British Supply Council
in North America,
Box 680,

Benjamin Franklin Station,
Washington, D. C.

See file British Supply Council for incoming letter
ISF/efa
2/19/42

THE BRITISH SUPPLY COUNCIL IN NORTH AMERICA

205
Box 680

Benjamin Franklin Station
Telephone: REpublic 7860

Washington, D. C.

February 14, 1942.

Dear Dr. White,

Can you say anything yet as to

how you are getting on with the consideration of
the matters relating to China, vis;
A specific scheme, such as the
Niemeyer plan, for tackling the problem
1.

of inflation; and

The terms and conditions relating
to the new loan.

2.

I have received from Chungking a document dated
December 26th which is a draft prospectus or sketch
of the "Chinese Government Allied Victory Loan, 1942".

This I take to be a draft by Niemeyer, or by Young, or
by both of them, and I presume you will have had a
copy already.

Yours sincerely,

(s) F. Phillips
Dr. H. D. White,

Director of Monetary Research,
United States Treasury,
Washington, D. C.
FP:KF

206
FEB 19 1942

My dear Mr. Welles:

Reference is made to your letters of
February 14, 1942, regarding financial sid
to China, and of February 17, 1942, enelosing a copy of a letter of February 16 from
the Chinese Minister of Foreign Affairs
together with a copy of the translation of

the telegram of February 15 from General
Chiang Kai-shek to the President.
We have been giving the problem of

effecting the loan careful consideration
here and we are now preparing a definite

plan. I hope to be able to call a meeting

on the matter early next week.

Sincerely yours,
(Signed) R. Morgenthas. Jr.

Secretary of the Treasury.
The Honorable Sunner Welles,

Under Secretary of State.

File n.m.c.
By

Messenger Shorts 11.05

White

HPW

7-19-42. E COPY

207

FEB 19 1942

my - Mr. Wellow,
Reference is made to your letters of
February 24, 1942, regarding financial aid
to China, and of February 17, 1942, enelosing a copy of a letter of February 16 from
the Chinese Minister of Foreign Affairs
together with a copy of the translation of
the telegram of February 15 from General

Ching to the President.

We have been giving the problem of

effecting the lean careful consideration
here and we are new preparing a definite

plan. I hope to be able to call a meeting
- the matter early next week.
Sincerely yours,
(Signed) B. Morgenthas. Jr.

Secretary of the Treasury.
The Benerable Summer Welles,

Union Secretary of State.

By Messenger Share 11:05

www.ISFidah

2-19-42

photostate or
m white
Bell

SECRETARY OF STATE

2082/16/02

DEPARTMENT OF STATE
WASHINGTON

February 14. 1942

My dear Mr. Secretary:

I believe that all of us who have been especially
interested in meeting Chiang Kai-shek's request that
this Government extend substantial financial aid to
China are warranted in feeling gratified at the unanimity
and the speed with which the Congress has made legisla-

tive provision for extending financial aid to China in
amount not to exceed $500,000,000. The psychological

effect produced, both in this country and in China and
elsewhere, by this Government's action has been, I am

confident, highly beneficial to the common war effort
of the United Nations.

It has occurred to me that further political advantage would be gained were this Government to take prompt

steps looking toward the formulating of a proposal or
proposals whereby there would be made immediately available
to the
The Honorable
24
ROPDEFENSE

BUY
UNITED
STATION

BONDS
ROMERS

Henry Morgenthau, Jr.,

Secretary of the Treasury.

-2-

209

to the Chinese Government some substantial portion of this
money.

If this suggestion should appeal to you in principle,
might I suggest that there be held at the earliest
practicable date a conference of representatives of the
interested agencies of this Government for the purpose of
working out what may seem to be the most feasible and
appropriate plan?

I am bringing the foregoing suggestions to your

attention in view of this Department's continuing interest, which I am sure you appreciate and share, in the

political aspects of this matter.
Sincerely yours,

DAth

7. free MITTER
white

- 45

RECISTARY'OF STATE

210

DEPARTMENT OF STATE
WASHINGTON

February 17. 1942

My dear Mr. Secretary:

I send you herewith a copy of a letter of February 16 from the Chinese Minister for Foreign Affairs
together with copy of the enclosure thereto, translation of a telegram of February 15 from General Chiang
Kai-shek to the President.
I have forwarded to the President the copy

supplied by the Chinese Minister for Foreign Affairs
of the translation of the telegram from General Chiang
Kai-shek.

Enclosure:

1 Sincerely yours, Milks

From Chinese Minister

for Foreign Affairs,

February 16, with
enclosure.

<08 3.1 839
PORDEFENSE

BUY
UNITED
STATES
LIVINGS

BONDS

The Honorable

Henry Morgenthau, Jr.,
Secretary of the Treasury.

to
at

(COPY:FE:HNS)

211
CONFIDENTIAL

MINISTER FOR FOREIGN AFFAIRS
REPUBLIC OF CHINA

February 16, 1942

My dear Mr. Secretary:

I take pleasure in enclosing a translation of a
telegram to the President from Generalissimo Chiang
Kai-shek under date of February 15, 1942, and shall

be grateful if you will be so good as to transmit it
to its high destination.
I remain, Mr. Secretary,
Very sincerely yours,
T. V. SOONG

The Honorable

Cordell Hull,
Secretary of State of the

United States of America,
Washington, D. C.

212
TRANSLATION OF A TELEGRAK FROM THE OCHERALISSING
FOR PRESIDENT

DATED FEBRUARY 15, 1942

Soon after my arrival in Delhi I received your most
welcome message informing me of the granting to China of

the loan of $500,000,000. I am most grateful to you for
having accepted my suggestions in their entirety and
without any attached conditions. On behalf of the Chinese
Army and the Chinese People I wish to convey to you, and

through you to the Congress of the United States as well
as the American People, our deep gratitude for this
timely assistance.
For four and a half years my people have suffered

untold privations and distress. This loan, which you
have now secured for China, will not only ameliorate the

economic situation but will also raise the morale of the
people in the present struggle. The loans and supplies,
which we previously received from you, have enabled

China to continue our war of resistance up till now.
Your new gesture in granting us this timely assistance
gives inspiration and encouragement to all who are fighting for freedom during the unprecedented crisis with which
the world is faced.
Besides the meeting of military needs, the proceeds

of the loan will be used mainly for strengthening China's
economic

-20

213

economic structure, redemption of legal tender notes,

control of currency, stabilisation of prices and the
promotion of war production.

I wish to reciprocate most heartily your greetings
and good wishes.

February 16, 1942

214
February 19, 1942
3:45 p.m.

HMJr:

Hello,

Dean

Acheson:

Hello, Henry. This is Dean Acheson.

HMJr:

Yeah.

A:

I have a matter that Summer Welles asked me to
take up with you.

HMJr:

Yeah.

A:

I've spoken about it briefly with Ed. Ed die-

cussed it with me, but said he wouldn't want to
express any view and that he thought it was a
matter that he would want you in the first
instance to talk about. Now, would it be convenient for you if I came over?

HMJr:

No, I'm sorry, old man. I'm tied up just as
tight as a drum.

A:

You are?

HMJr:

Sorry.

A:

Well, I'll do it whenever it is convenient.

HMJr:
A:

HMJr:

Well, what's the subject?
It's on the - you know, the President's order
transferring to the Secretary of the Treasury
the power under 3-A and 5-B. Do you remember
that? Under freezing.
I'm not - the 5-B - the freezing, you mean the
recent one?

A:

Yeah. The recent memorandum of the President

HMJr:

Yeah.

A:

..... which confers on you the power to do whatever the President could do under those two
sections.

=

215

-2HMJr:

Yes.

A:

You've only

HMJr:

Now, what're you worrying about?

A:

Well, the thing that Welles wanted to do was to
get an agreement with you

HMJr:
A:

HMJr:

Yeah.

that if you were contemplating any action
extending beyond the countries now within the
scope of that - and, of course, what he has
primarily in mind is South America
Yeah.

that you would take it up with this depart-

A:

ment, somebody designated, and would act in

accordance with our joint views.

HMJr:
A:

HMJr:

A:

HMJr:
A:

You mean if we're going to take on any new countries?

Yes. That's the principal thing. Any new countries
that are not now in the order.

Oh, well, if that's all, tell him of course he has
my assurance. That gets into foreign affairs. I
wouldn't dream of freezing a country without first
taking it up with him.
Then there's another corrolary of that.
I mean, that's easy.
Yeah. Then where you are taking over a property
which is claimed to be the property of a neutral
in this war, such as Switzerland and Sweden and

that sort of thing, that you would also take that

up with us.
HMJr:
A:

Well

Like General Aniline and Dye. You do it as a
matter of

216
-

HMJr:
A:

3

Well, we do it; we do do that. I mean, that's
You do do it. That's quite right, and I know

that you will continue to. What he wanted was
to get a letter which you and he would both sign,
and

HMJr:

I'm not going to write any letters. He'11 just

have to trust me. He'll have to - we've been doing
this now for months. There's been no question;
there's been no worry.

A:

Well, I haven't any worry.

HMJr:

Well, he shouldn't worry. He's got nothing to
worry about. There are two damn many letters

coming over every day from the State Department.

They've got a sort of letter fever over there.
If Summer isn't satisfied, I'll tell him; but
we'll continue just as we have in the past and
he hasn't got a single case to point to that he's
had any reason to worry about.

A:

I quite agree that there couldn't have been better
cooperation between the departments.

HMJr:

Well, he'll just have to trust me. He'll just

A:

All right. I'11 talk with him about it. I can

have to trust me.

tell you when we're talking what I think the real

HMJr:
A:

worry is.
What's the real worry?

Well, I think that it's felt that everything goes

along now because you and I and Ed and I understand

one another, that if a brick should fall on me or
on you, that they would know.

HMJr:

Well, that's time enough. Tell him I think it's -

we don't have to have all of these agreements and
counter agreements, and you tie yourself up all in

red tape. The day I fall off the roof or something like that, then he can get worried. In the

meantime, I'm asking him to trust me.
A:

A11
do it.right. I will talk with him and see if we can

217

HMJr:

He's got - I mean, after all, we can - we could

have done this any time and freeze any country
that we wanted to - the funds. We've never done

it. Now why all this apprehension? I don't

like it. There isn't a single thing to point
A:

HMJr:

A:

HMJr:

to that we've moved without first consulting the
State Department. Let him point to it.
I quite agree, Henry.

No, tell him not to push it. I mean, if he pushes

it, I'll get annoyed.
(Laughs) All right.

If there's any case that he can tell us where we

haven't, then I'11 sit down; but tell him there
a lot of more important things than to try to get

me to write a lot of letters. Tell him to forget
about it.

A:

I think probably

HMJr:

Tell him to forget about it.

A:

Well

HMJr:

He's got my word. He doesn't need anything else.

A:

Uh huh. All right. Perhaps if I got him to call
you up, it might be

HMJr:

A:

HMJr:
A:

HMJr:

That's all right. But tell him to forget it - not
to push me on this. I'm taking. care of his Ecuador
for him; I'm taking care of all of his other little
darlings, but not this one.
(Laughs) All right.
All right, Ach.
I'll do my best.

You put up your case, and you tell him I'm taking
care of all of his little darlings down there,
but I'm not going to tie myself up in more red

-5-

218

tape than I've got already.
A:

All right, Henry. I'll try it out. It may be

HMJr:

No, no, no, no. If it comes back, Sumner We'les

back on your doorstep. Don't you kick me out.

can come over himself. But if that's all you

want, save shoe leather.
A:

HMJr:

All right.
And, as I say, this is a matter - I do business

here in I don't know - such large sums - everything's
a matter of my word, and I don t want it questioned.

But - there's no feeling now, but if he's going to
push me, he'll create some feeling.

A:

All right, sir. I'll try and work it out that way.

HMJr:

Okay.

A:

All right. Good-bye.

HMJr:

Good-by

219
February 19, 1942

MEMORANDUM FOR THE SECRETARY'S FILES:

Re: Ecuadoran Stabilization Arrangement
The Secretary arranged an appointment for Dr. Eduardo

Salazar at three o'clock, Thursday, February 19, to discuss with him the Ecuadoran request for a stabilization
arrangement.

A few minutes before that time Mr. White and
Mr. Southard discussed this matter with the Secretary
and informed him that the Ecuadoran exchange position
was at present quite satisfactory and that while the
Ecuadorans had for some months been eager to have an

exchange stabilization arrangement, this should not be

taken to mean that they were likely, in the near future,
to make any heavy drains on any fund placed at their

disposal. It was further explained to the Secretary that

the Ecuadorans had requested that they be permitted to
use an amount up to $1 million to repay the extraordinary
debt to the Central Bank incurred by the Government during

the Peruvian War. It was suggested to the Secretary that
this would not seem to be an appropriate use of stabilization funds and that it was hoped that the Ecuadorans
would be content with a straight stabilization arrangement
in the amount of $5 million.
The Secretary asked what basis it was intended to use
for the proposed arrangement with Ecuador. It was replied
that it was thought that the Mexican agreement might be
used as the basis. The terms of the Mexican agreement

were then reviewed with the Secretary, particularly as
to the provisions for 180-day notice and subsequent
180-day repayment. It was also explained how that agreement differed in this respect from the Argentine agreement
and that the Argentines had indicated at one time that
they would be interested in re-exploring the call provision
of their agreement. The Secretary observed that the
Argentine agreement had not been ratified and he also took
note of the fact that the Brazilian agreement involves a

full gold collateral.

The Secretary said that he was aware of the manner

in which the proposed stabilization arrangement would fit
into the four-point program proposed to the Ecuadorans

-2-

220

by Under Secretary of State Welles at Rio. The Secretary
asked why we should consider offering the Ecuadorans a

full $5 million stabilization arrangement if none of it

was to be used to repay the Central Bank. The reply was
that the psychological effect of the larger sum might be
good in Ecuador.

At this point Dr. Salazar came into the room. He
told the Secretary that he was glad of this opportunity
to present his country's need to so understanding a person
as the Secretary. The Secretary stated to Dr. Salazar
that he was prepared to enter into a stabilization arrangement with Ecuador in the amount of $4 million but that he
could not agree to a credit for the purpose of enabling
the Ecuadoran Finance Ministry to repay a portion of its
debt at the Central Bank. He further explained, however,
that if it would be of any use to the Ecuadorans he would
be willing to make the amount of the stabilization commitment $5 million.
Dr. Salazar said that he was sure that his Government
would want the full $5 million amount. He made no mention
whatever of the Central Bank debt problem. He said that
he wanted to raise two matters which he hoped the stabilization agreement might meet:

(1) The Ecuadorans would hope that they could draw

against any stabilization credit without delay

or, as he said the Americans would phrase it,
"red tape".

(2) The Ecuadorans would hope that there would be
always reasonable notice before they would have

to re-convert the sucres back into dollars. He

explained that he had every confidence in the
Secretary's understanding that Ecuador would
need such notice but since the Ecuadorans could

not be certain as to who, in the future, would

occupy the Chair of the Secretary of the
Treasury, they would wish some safeguard in the
agreement on this point.
Dr. Salazar said that the reason he was sure his
Government would want to have the full $5 million amount
was that it would have a very good effect in Ecuador if
the people could have the feeling that this sizable sum
stood as a foreign exchange reserve. He said that his

Government would not draw on the funds except as need arose.

221

-3The Secretary assured Dr. Salazar that as to the
first point there would not be any "red tape" whatever;
that if a cable were received from Ecuador in the
morning requesting that certain sums of sucres be purchased and the dollars made available, the transaction
would be carried out that same day. As to the second
point, the Secretary said that of course there was not
the slightest intention of compelling repayment by
Ecuador under conditions which would be onerous since

the desire was to help Ecuador rather than to cause

difficulties.

The Secretary told Dr. Salazar that if his general

proposition was acceptable we could go forward very

rapidly. Dr. Salazar said that the general proposition

was acceptable and that he had very broad powers which
would permit him to sign such an agreement without even

referring it to Quito. It was therefore arranged that
Dr. Salazar would see Dr. White on February 21 at
11 o'clock, at which time a draft agreement would be

handed to him.

222

February 19, 1942
4:00 p.m.

TAX EXEMPT SECURITIES

Present: Mr. Eccles
Mr. Paul

Mr. McKee
Mr. Ransom

Mr. Hadley

Mr. Sullivan
Mr. Piser
Mr. Morris
Mr. Haas
Mr. Murphy

Mr. Blough

Mr. Bell

H.M.JR: Has the Fed seen this?
MR. ECCLES: Yes.

MR. PAUL: This is virtually the same. They got
it this morning.
MR. RANSOM: Are there any changes in it?

MR. PAUL: The only change is an insignificant one

right at the start shortening it up a little bit.
H.M.JR: Who is the Assistant Secretary?
MR. PAUL: Sullivan.
H.M.JR: Why should he be nameless?

MR. McKEE: It may not work out all right. (Laughter)

223

-2MR. ECCLES: As long as they have got several of

them, John, it is all right, isn't it?

H.M.JR: I would certainly put it, "Mr. Sullivan,

Assistant Secretary of the Treasury, replied.'

MR. PAUL No reason why it shouldn't be. That
was done at the last minute. The body is what we
worked harder on, down below.

H.M.JR: Sure, put in Mr. Sullivan, John L. of
New Hampshire. And down here where it says the Secretary,

I take it that is me. Put my name in. You might think
it was Mellon.

MR. SULLIVAN: I feel better now.
H.M.JR: How would they know it wasn't Mellon?

(Facetiously) I think we have gone around the thing
pretty much. Can't you cut that out, where you say-MR. PAUL: We can cut any of the quotes out because

we put in the whole quote, just exactly what it was. We
can probably reduce that quotation.
H.M.JR: Well, you don't want to go on and state
our position?

MR. PAUL: Well, we do state it.
H.M.JR: But not as to how you are going to deduct
these expenses.

MR. ECCLES: Well now--

MR. SULLIVAN: That is the objection.
MR. ECCLES: We don't agree with that approach, at

least I don't. I don't know, we didn't have a conference.

Here is a memorandum. I showed it to Randolph just a

minute ago because I only got it about 3:30, so I didn't
get a chance to - I don't know, do you want me to read it?

-3-

224

MR. PAUL: I think you had better read it because

it is in the smaller type.

MR. ECCLES: I won't read it all
H.M.JR: Who is this from?
MR. ECCLES: This is just a memorandum.

H.M.JR: By you?

MR. ECCLES: It states your view, doesn't it, John?
MR. McKEE: Yes, it states a record of the situation.
MR. ECCLES: Of the analysis, and as I get it,
Ronald, you agree with the analysis.
MR. RANSOM: Well, I agree with the fact so far as

I know the facts. I don't know that I agree with the

conclusion that is finally reached in it. Like you, I
only had a very brisf time in which to read it.
MR. ECCLES: Let me give the argument on the thing.

MR. McKEE: Marriner, may I suggest, I think you

can eliminate a lot of that which is a record.

MR. ECCLES: I am going to eliminate it all, I have

got here what would seem to be the record as we know it

at the press conference, so I won't repeat that here.
"It appears that these remarks say explicitly that the
Treasury does not propose directly or indirectly to
break or circumvent the contract with the holder of
Federal tax exempt securities. This seems clearly to
indicate not only that the Treasury does not propose
to lower the normal tax rate, but they do not propose
any change in the law or any regulation that would have
the same effect as would a lowering of the normal tax

rates." Now, that is where you may differ.

"The market seems at first to have placed the same

interpretation on the statement. The 1960-'65's which

225
4

had declined twenty-six thirty-seconds since the Pumor

first started recovered by ten thirty-seconds on the two
days following the Secretary's press confarence. As new

pumors again developed, however, the recovery was quickly

lost, and at yesterday's close these same issues, 80165's, were quoted a hundred and eight and three thirtyseconds, or a decline from January 13 of two and one

thirty-second points. A8 far as the law is concerned,
Congress has the power to reduce the normal tax to a

negligible figure, if not to eliminate it altogather.
Congress has the power also to change the provisions
regarding the deductions in computing income taxes

provided in the 1934 law. Neither change would directly
abrogate, however, the Treasury's contract regarding
partially tax exempt Treasury Bonds, which reads - I

won't read it - it's in the bond itself, so I won't
read that.

As far as indirection and circumvention are
concerned, there appears to be no difference from the
point of view of the investor whether the normal tax
is lowered or the same result is achieved by reducing
deductions. If it is argued that the present deduction
provisions are unfair and should never have been inserted
in the law, the argument could be made that the normal
tax should never have been raised to twenty-four percent
and the tax increases of recent years should all have been

in the form of a surtex. If this had been done, the
rate of interest on new issues of partially tax exempt

Federal securities would have been higher than was actually
the case.

It is also true that some of these securities were

issued when the normal tax rate WAS lower than

twenty-four percent, hence the original purchasers have
received somewhat of a windfall as a result of subsequent

increases in the normal rate. It is also true, however,
that the investors since that time have bought partially

tax exempt securities at premiums that were predicated

on the maintenance of the twenty-four percent rate. It
would appear to be a violation, not of the strict legal to
contract, but of the implied terms of the contract of
reduce this normal rate. From the point of view
investors, however, the deduction provisions are BE much

226

-5a part of the implied terms of the contract as is the normal rate, since the two are tied together in determining
the amount of tax that will be paid by an investor.
It appears that the discussion of changing the deduction provisions has stirred up a large amount of uncertainty, both as to present and future tax policy, where
only a small amount of revenus is involved. The present
provisions do not seem to be a loophole any more than 18

the existence of the Federal tax exempt securities them
selves and as mentioned above, they appear to be as

much a part of the implied contract as is the maintenance of the present normal rate. The original reason for
inserting the provision in the law was to help both the
Federal and the state and local security markets. There
is more reason now than there was in 1934 when this was

placed in the law for helping the Federal securities

market.

It does not appear that failure to change the deduc-

tion provisions would affect the possibility of obtaining
the taxation of state and local securities. The argument

for the latter is that the Federal Government has no
contractual obligations to the holders of these securities.
It is proposed to remove the tax exemption of state and
local securities by a new provision of the law, with no

reference to the deduction provision. In fact, there

seems to be no reason for drawing attention to this provision in connection with the proposed tax bill.

In view of the present market situation, it seems

certain that the Treasury should make a statement clar-

ifying the position so that investors can &ppraise the
relative values of partially tax exempt as against
taxable securities, and can proceed with their investment
programs. Under the present situation, investors are
unlikely to do any important buying until they can decide

which type of bond meets their individual requirements.
In view of the statement at the press conference, however,
it would seem that the Treasury is already committed
against changing the deduction provisions as well as
against lowering the normal tax rate.

"Now, here is a brief suggested press release. In

227
6-

other words, I said to myself, well, if the Secretary -

he has asked us what our views of this situation are.

what would I do if I had the responsibility of taking
the action? Well, this is my thought on it. "In view
of the current uncertainty over the possibility of taxing
outstanding partially tax exempt Federal Securities,
attention is called to a statement by the Secretary of
the Treasury at a press conference on January 26, when

he said _" and this is just part of it. "I feel there

is a contract which stands between the Federal Government and the holders of these Federal tax exempt secur-

ities, and I don't intend to directly or indirectly break
that contract or circumvent it.

The Assistant Secretary of the Treasury later said,
'We have not considered lowering the normal tax on individuals or corporations. Subsequently, consideration
has been given to the possibility of changing the provision of law which now permits the deduction of expenses
incurred in connection with the production of tax-exempt

interest. Although, this possibility has been under

study, the Treasury at no time reached a decision to
recommend its enactment. After careful consideration the
Treasury has reached the conclusion that such a change in
the law might be construed as an attempt to circumvent the
existing contract and has decided not to recommend that
the change be made. II

H.M.JR: Well, I don't-MR. ECCLES: That could be cut down.

H.M.JR: There is a lot of stuff in there that I

would hate to see the light of day until we had a
chance, because this philosophy that you are laying
down - because these people enjoy certain privileges
of certain rates now, that that has sort of become

part of the contract or by implication that we can't
change them - I would certainly question that.

MR. PAUL: The basic point of difference--

228
-7--

(Mr. Bell enters the conference.)
H.M.UR: Did you forget about us?

MR. BELL: No, I didn't, I W&S in a conference.
H.M.JR:
MR. BELL:
H.M.JR:

With China?
Yes

Well, I didn't know.

MR. BELL: It is all right. It is about to break

up anyhow.

H.M.JR: We are all right here.
MR. BELL: It was about to break up anyhow.
H.M.JR:

All right.

MR. PAUL. I think, Marriner, the basic point of
difference between us is in the fact that we recognize
the distinction between getting around and circumventing
what is in the contract and the position of investors
with regard to what we have said before and the position
of investors with respect to an exemption provision or
deduction provision in the statute. With respect to the
former we want to lean over backward and live up to our
contract, although we might, as you point out, reduce
the normal tax. We recognize that legally we could do
that.

MR. ECCLES: You wouldn't be breaking the contract.

-8-

229

MR. PAUL It would be rather sharp practice, and

we wouldn't want to try to do it. Now, on the other

point of the deduction, nobody in the investment market
has a right to assume that the law as distinguished from

what is in the contract, ought to be charged - can't
be changed. He takes that risk in everything ha does in
the investment market. We all take that risk.
MR. ECCLES: He took a risk as to what the normal

tax would be, likewise.

MR. PAUL: That is right, We don't want to go in

as one of the parties to this contract and recommend a
change in the meaning of the term, normal tax. That
would be a suggestion by one of the parties to the
contract that the meaning of the contract be changed,
but when you are talking about a provision in the
statute, everybody is on notice that the statute may be
changed. You and I are on notice that we can't enjoy
the rates of 1928.

MR. ECCLES: That is right. of course, the normal

tax is a provision of the contract.

MR. McKEE: I think this subject - after I read
this material of these varied statements, I think you
will find yourself not doing what you want to do, but

what you have got to do because of statements. Now, I

think you find yourself in a position, if these facts

are correct in these quotations, that the Secretary is
out here - never has changed his position from the
statements that I read, but this other stuff has come

behind the gates, so to speak, and hit the Street in
a fashion that maybe he is thinking of changing his
ming.

-9-

230

H.M.JR: That is right.
MR. McKEE: Now that is the complex I get from
this statement, that your record at Cleveland and
otherwise, here in your press conferences, doesn't

give any indication that he is uncertain of his
position.

MR. PAUL: That is right.
MR. McKEE: But this other thing has come around

by conferences here, not with the Secretary, but in
the office of the Treasury, that has leaked out and
that has brought about a condition marketwise in the

expectation that maybe the Secretary is going to change

his mind. Now, I am just looking at this thing factually

and isn't that what you have got to meet. Now if you
have got to meet it, the Secretary has got to make up
his mind whether he is going to stand on the state-

ments he has made that the public has accepted or is
he going to go along with some other approach that may

change his statements at a later date. Now, that is
the way it looks to me in cold facts.

MR. SULLIVAN: I think those are the alternatives,
John. He still stands by the statement he made in his
press conference but in his press conference he wasn't

referring to the statutory limitations. He was referr-

ing to the contractual and he can clearly distinguish

between those two when he makes his announcement and go

ahead and say just what he is considering doing.

MR. McKEE: That is all right as far as you go.
But marketwise, do you believe the construction placed
on the statements made by the Secretary was just that?
MR. SULLIVAN: I don't know.

MR. McKEE: Well, I don't think so.

MR. MORRIS: I think originally it was.
MR. PAUL: I thought the papers understood it

very well. Mr. morris looked them up last night and it

+ 10 -

231

seemed that they had it very clearly.
MR. MORRIS: I think on the conference of

January 26, the papers all had it, the careful ones,

that the question WBS asked as to whether the intention was to do it by lowering the normal tax and
the answers were all based on the question, by lowering
the normal tax, in the newspapers the next morning,

particularly the Tribune, said it was very clear what

the Secretary had in mind, that it all related to this

normal tax thing, and they passed it off. Then subsequent to that this other thing came around indirectly
and I think that this statement is based on pointing
out that it was by the normal tax and that is what we
are sticking to because it is contractual.
MR. ECCLES: Yes, but the record wouldn't indicate
that because John says the normal tax, and the Secretary

directly or indirectly. Now, so far as the public is
concerned, what they are - it is a question of the
impression. You can't get technical. it is a question
of what is the impression they got. Now, there is no
question but what they got the impression that their
status as an investor would not be changed.
MR.MOKEE: It was frozen.
MR. ECCLES: And whether you change it by one

means or the other doesn't make any difference to

them. If their net income is less as a result of

action, whether it is reducing the normal tax or whether
it it changing the '34 statute, which gives them a
less benefit. The result is exactly the same and the

difficulty of praying the value of their investment,

of course, is increased and the uncertainty has in-

creased, so I don't think that it is - I agree with

John, it isn t a question so much what the technical
meaning was because I don't believe that at that particular time either the Secretary or John or anybody
else had thought of all these aspects of the problem
and I think you have got to consider today from a
market standpoint just what is the impression given
and I don't believe the Secretary can afford, because

- 11 -

232

of his general reputation for standing 80 meticulously
back of what he says and the impressions he gives, I
don't believe that he can afford to have the public
feel that there is any circumvention whatever on this
thing.

H.M.JR: That is right.
MR. ECCLES: From a market point of view.

H.M.JR: But give my boys a chance to answer that

memorandum.

MR. ECCLES: I will be glad to.
H.M.JR: Because there are things in there which
I would like them to argue with you.
MR. ECCLES: Well, I don't think that you - you

possibly didn't understand it all.

MR. MORRIS: I would like to get the papers of the
next day and have you all look at them because they are

interesting reading.

MR. PAUL: We got out the papers last night.

H.M.JR: But there is stuff in Marriner's statement--

MR. PAUL: Well, we just got that.

H.M.JR: Well, he will give it to you.
MR. MOKEE: You had pretty much the same quotations.

I would like to call attention to another phase of this.
Like so many of these questions of principla, it often
is very important, precisely what one is going to do.

Now, we had a conversation yesterday afternoon, Marriner,
in which you said, "Which expenses are we talking about?"

And we talked about - for instance, you said, "Well, it
doesn't make any difference. Most of the banks in the
country don't have any--

- 12 -

233

MR. ECCLES: That is right, allocations.
(Discussion off the record)
MR. PAUL: I want to get down to brass tacks.

H.M.JR: That is all right.
MR. PAUL: As to exactly what expenses we are

talking about. We were talking yesterday, Marriner,

about how none of the country banks have any expenses
connected with tax exempts.

MR. ECCLES: Very few of the banks-MR. PAUL: And by that we mean expenses of

maintaining tax exempt portfolios, don't we.
MR. ECCLES: That is right.

MR. PAUL: The expenses of picking out the bonds

and servicing that department, but there is no use
talking about this whole question unless you recognize
one essential fact, that the expenses of getting deposits, getting the money which is involved - which is
invested by the bank in tax exempts, are allocable to
tax exempt income and that would effect the country
banks and all the other banks and it isn't only a
matter of a tax exempt department in a bank, it is a

matter of charging tax exempt income with the expenses
connected with getting the money in to the bank by
way of deposit, which is investment in tax exempt

securities. Now, if we don't face that fact, we don't-then there is no use talking about this question.

of

is.

MR. ECCLES: hat is right, and that leaves,
course, a very uncertain element as to what that

MR. PAUL: Well, that is the point of the banks'
plea to us that we should use a dollar basis.

H.M.JR: May I just butt in on this thing?

- 13 -

234

MR. PAUL: Surely. I want you to understand it.

H.M.JR: I would like to butt in. This thing,

of course, I am disappointed. I thought that you

fellows were going to come in with a recommendation.

Instead of that, you end up by no formula or allocation
has yet been agreed upon. It is hoped that a generally
acceptable one may be devised. Well, 88 far as the
bond market is concerned, what I wanted to do was to
let them know one way or the other where we stand and

this doesn't let them know anything.

MR. PAUL: Well, this does let them know-H.M.JR: That we don't know.
MR. PAUL: Don't know what form-a

MR. MOKEE: You haven't made up your mind yet.

MR. SULLIVAN: That is what I was going to
suggest, Mr. Secretary.

H.M.JR: Well, this doesn't help me.
MR. SULLIVAN: If you are going to make any
announcement, and the market is better today, we

had better wait until we know what proportion is
going to be allocated.
MR. PAUL: We can't do that now.

MR. SULLIVAN: If we are going to follow this
course we shouldn't say so until we know and can tell

them and I am afraid that leaving it up in the air
this way would just add fuel to the flames.

MR. BELL: Then you have got another statement
to make after you make this one.
MR. SULLIVAN: Yes. I think if the bankers from are

coming in in a couple of days, and I understand

- 14 -

235

Tom they are, it is much better to wait that
forty-eight hours and give it to them and and it
right then and there if we are going to do it.
MR. PAUL: But if you are going to make a statement today, and that is what we are going on, this
is all the statement you can make.
H.M.JR: Then we don't make any.

MR. PAUL: Then that is another matter.

MR. MOKEE: I don't agree with that. I don't

say that today is the day to make a statement, and I
would favor John's approach on waiting to see - you
may end that you don't have to make any statement at
this particular time because the Secretary's record

is still the record. Although other stuff is makebelieve stuff behind the Secretary's record. Isn't

that right? Conversations have been carried from
your office out by bankers' associations and so forth
which isn't any record. Now, without any statement

you stand on the record already made by the Secretary.

Isn't that right?
H.M.JR: And the record is all right.

MR. McKEE: The record is such that what you have
said and what the boys have learned from the Treasury
has caused a fog. Now, it may some place need some

clarification. Maybe today isn't the right day. Now,
what kind of a clarification will you make? I don't

care which way you go on this thing, but I am thinking
of your record and I think that what you have got to
maintain here is that what you say - if you put out
that statement, I would say that you are probably
trying to whipsaw what you had said here before to such
an extent that - well, they don't know what you are
going to stand for. Now, you can't afford to have that
out.

MR. PAUL: That is the best thing you can get

- 15 -

236

out today.

MR. SULLIVAN: That is right.
MR. PAUL: John and Morris and Roy Blough and

we all worked on that and agreed on it as the best
statement you can get out right now.
MR. SULLIVAN: That is right.

MR. ECCLES: Well, that is from a tax standpoint.
You fellows, of course, have approached it from a tax
standpoint. Now you get over to the market side of

the picture, which is another question. It seems to
me that you could make a statement that you are not
going to recommend that change that you people are
recommending be made.

MR. PAUL: That is right. You can do that.
MR. RANSOM: That means that the Secretary has reached

a final decision so far as his position is concerned.

MR. ECCLES: That is right, that he would consider
that doing indirectly which the market, some of the

market feel, that it is doing directly, see.

MR. PAUL: If you decided the policy question
that way then you can make a statement.

H.M.JR: Then summing it up, I stand on my record

of January 26, until the time arrives that we in the

Treasury can say which way we are going to go, as far

as the expense item is concerned. That is all that it
amounts to.

MR. ECCLES: That is right, but that still leaves

the element of uncertainty in the market as to whether
or not you are going to finally recommend as a matter
of policy that you follow the recommendations of John

and Randolph or you don't follow it. Now, if you don't

follow it--

H.M.JR: Well, we will have to make up our mind
when we make up our mind that is the time to make a statement.

237

- 16 McKEE:
That's
right,made.
but you have got to think
of theMR.
record
you have
already
MR. ECCLES: The market says in the meantime, "If
you do follow that recommendation, that is doing indirectly--

H.M.JR: Well, I mean the most important thing in
government finance, you can read all the text books,
there is just one thing, and that is, when the Secretary
of the Treasury says something and that is to make them

believe that is that.

MR. McKEE: That is right, and you are not going to

change your mind.

H.M.JR: Right or wrong.

MR. ECCLES. But I think if you follow the tax
people, the market would construe your doing it indirectly.
H.M.JR: That is why we had the Assistant Secretary

nameless.

MR. SULLIVAN: I am glad we have got the Secretary

named there so they won't decide it is Andrew Mellon.
(Laughter)

(Discussion off the record.)

H.M.JR: Well look, gents, this is the thing we
have got to do. We are going to have to fish or cut

bait damn fast on this tax program and I have asked the
President to give us an appointment, so we are just
going to have to cut - and also the other thing which I

have been thinking about, pending an announcement of the
whole tax program, to come out and say the Treasury
Department announces that you can or can not deduct your
expenses from taxables looks like a mouse out of a mountain.
MR. ECCLES: Only as you refer it to the statement that
that you made. In other words, only to the extent well

you clarify what you meant by e indirectly as as

directly. You said directly, and that meant, of would course, be

and John clarified that when he said that there

no change recommended in the normal tax. Now, the

238

- 17 question comes along, is it accomplishing the same
thing indirectly by this other proposal to amend the
1934 requirement which 80 far as the investor is concerned, affects his income in the same manner?

H.M.JR: Let me ask you this. I don't know how
much time you people have got, but couldn't you kind of
have a knock-down and drag-out fight on this thing and
come to a decision, try to some to a decision, whether
permitting them - whether saying to these people, "You
can no longer deduct your taxable expenses from non
taxables, --

MR. PAUL: Deduct from your taxable income your
non-taxable expenses.

H.M.JR: Yes, that that would be in any way cir-

cumventing my statement, you see. Have you got--

MR. ECCLES: it isn't what we think, necessarily,

it's what the public might interpret it to be.
H.M.JR: Have you got a little time now?
MR. ECCLES: Oh, sure.

MR. PAUL: All right.

MR. ECCLES: it is a question of policy. I don't

know whether we could--

MR.McKEE: I think we are here--

MR. PAUL: 1 have had plenty of fights with Marriner
before. (Laughter)
MR. MOKEE: I think we are here to advise you and

that is what you asked for, and I predicated my thinking
I don't care which way goes,
forthat
theit benefit
would on this rather thing see
go of it the Government, and I
but I think I am lead by the statements the Secretary
has made, and I don't think for what money is involved

239
- 18 -

you can afford for the good of the credit system of this
government and maintaining a market. that you can afford

to put him out on any limb that is going to be mis-

construed.

MR. ECCLES: That is the way I feel, With the huge

amount of financing to be done, I just don't feel that this
thing is of sufficient importance to have anybody say
that the Secretary is getting around this.

MR. PAUL: It isn't of any importance unless we
answer that other question about expenses of getting
the money.

MR. ECCLES: That is right.

H.M.JR: Well, have you fellows got a little timeS

Could you go in somebody's office?

MR. PAUL: You can come on in my office and we will

have a fight.

H.M.JR: Well, I want to say this, I appreciate the
attitude of the Federal Reserve on this thing in wanting

me to uphold my hand, which ie very very important in

these times, and I would like to just say here now, I
think that for myself, that we have really been working

closer together than we have any time since I have been

here, and it means a lot to me.

MR. ECCLES: We are all either going to hang together
or hang separately.

H.M.JR: I will tell you something that is very
interesting about this war. Some people can't take it

and some can. Some get along better, and some don't.

I think the one thing that this war has done is to bring
the Treasury closer to the Federal Reserve than we have

been at any time, and that is the way I would like it,

because on that basis we can lick the world on the finan-

cial front and we have got to do it, but I think it has

brought us closer together, and I think it is very important and it is very encouraging to me.

- 19 -

240

MR. ECCLES: Well, I feel the same way about it. I

feel that we are going down the same road here, and we
all have the same objective, and we seem to have about
the same way of reaching that objective.
H.M.JR: Now, one thing that happened here after

you fellows left along the same line, Burgess and

Stonier came in. They wanted to know what they could

do to help. They got to talking about this thing and

that thing, a committee on this and a committee on that
and a committee on something else. So I said, "Now
look, gentlemen, we have got a lot of things and I know
Burgess very well, and if you people" - I mentioned this
problem and having seen and talked to the ABA and how

this thing circulated and so forth, and I said, "If you

people are willing and I can get you fellows so I
don't have to do business with about six different people,
before we do this thing we will let you take a look at it.'
"Now, I said, "it may not please you, but at least you
will know where we stand. "And," I said, "there are a lot

of other things and this is the point. I said, "I

would like the ABA to do their own policing. I don't want
to be telling banks what to do, if that would be agreeable
to you fellows." They said it would. Then Dan brought up

a point about the clearing house in Chicago passing a resolution that all "E" Bonds should be handled by the
Federal Reserve and no longer by the local banks. I said,
"What about it?" They said, "You leave that to us, and

we will take it up and handle it for you.' I think

that attitude is very encouraging, and I would like to, when
I see them - I think if the Fed and ourselves could see
them together so I won't be telling them one thing and
you another, that would be a move in the right direction,
if that would be agreeable. I mean, to Burgess and
Stonier say, "Now look, we have worked out a program,
the Fed and ourselves, will you come on down, and before

we shoot it we will let you see it. If we saw them

together they would know we were together, and I hope

you will like this idea of my telling them they should
police themselves rather than we trying to scold them
or anything like that. What? Give them a chance.
Don't you think so?

- 20 -

241

MR. ECCLES: I think that is right.
H.M.JR: I mean, take this thing of the clearing

house in Chicago. Now, both boys will get busy and take

care of it. It is damn sight easier for us and for you.

MR. BELL: They did, Mr. Secretary. They went right
out of here and telephoned, and our information was a
little wrong. What happened was that the Standard Oil
Company of Indiana had adopted the payroll deduction
plan, and in order to issue the bonds and keep the record

that required - it required employment of about two-

hundred people. They went to the Chicago banks and
asked them to issue the bonds for them. The Chicago

bank said they couldn't do that, they couldn't put on two

hundred people to issue the Standard Oil Company bonds.

They were an issuing agent, and why didn't they do it?
They said, "Take it over to the Federal Reserve Bank.

I think you (Eccles) said that is right, and they are

making arrangements to do it. Then Brown sent word

to you that there wasn't any change in the general attitude of the Chicago banks. They are going right ahead and

issuing the bonds the same as they always have to every-

body that comes in their banks, but they didn't think it

was fair for them to do the Standard oil Company's business.

H.M.JR: But they cleared it up?
MR. BELL: Yes, that was cleared up in thirty

minutes after they left the office.
H.M.JR: Through the ABA?

MR. BELL: That is right
MR. McKEE: That brings up the situation that I want

to throw in your lap here, that you have just got to

open your minds to. I have got a lot of faith in this
don't want to see it fail, but there are just such

payroll deduction plan, and I think you have too, and I
companies as that that are too busy doing war work to
bother issuing bonds, and several of them have gone to
banks, and are willing to pay the out of pocket expense

- 21 -

242

it would cost them to issue it and let the banks take
it on in their Trust Department for a service charge
from the company, not from anybody else, not from the
Government. Now, a lot of that is going to be done.
Here is the Pennsylvania Railroad with a hundred and
four thousand employees, Dupont with a hundred thousand employees; they are busy doing other things, and

they can't assume the responsibility as issuing agents.
Now, we are starting out on a campaign to try to make

them issuing agents. Let's not destroy it, the payroll

deduction
plan,
if they medium.
don-1 want to be issuing agents.
Now,
let's find
another
MR.

BELL: If you allow Standard to go pay a bank
and the other bank doesn't get any pay, you are going

to get into difficulty.

MR. McKEE: I think that is all a question of
volume, Dan. In the first place, you haven't any right
to - you haven't any authority whatsoever to keep the

Standard Oil Company from paying the Continental Bank

for that kind of services.

MR. BELL: No, we have no authority.

H.M.JR: Have you tried to do that?

MR. BELL: No, not that I know of.
H.M.JR: Who handles this for the Fed? You do?
MR. ECCLES: John does.

MR. BELL: John is the liaison on the committee.
H.M.JR: I know, I am mixed up. I mean, have you
raised this question before?

MR. MORRIS: Yes, it is up and I have been talking

a little bit. I haven't had a chance to see Dan Bell.
I talked to Harold Graves about it yesterday.
H.M.JR: Well, get--

- 22 -

I

243

MR. MORRIS: He felt that while we had no authority
to say no, that he was at the moment opposed to it, and
talked to Mr. McKee this morning, and he felt the other

way, and as I said, I want to explore it further and I
was going to get hold of Dan on it.

H.M.JR: Well, you had better see him.

MR. McKEE: I just don't want anything to stop the
payroll deduction plan.
H.M.JR: You and me both.

MR. McKEE: Whether Graves likes it or not.

H.M.JR: Well, I don't - I think on a matter like

that Graves would abide by what the banking people - I
mean, you people and - you know, the people that are hand-

ling that.

MR. MORRIS: That is up for further discussion, and
it just came up.

H.M.JR: Well, it ought to be settled now.
MR. MORRIS: This afternoon--

MR. McKEE: That is what brought this thing up in
Chicago.

H.M.JR: Well, do you want to go in with Paul and

Sullivan?

MR. ECCLES: I don't think we can do much, but we

will go in there.

244

At a Treasury press conference held on
January 26, 1942, a question was asked as to

whether the Treasury had "any intention of indirectly
reaching some of the partially exempt Federal securities by lowering the normal tax." An Assistant
Secretary of the Treasury replied: "We have not considered lowering the normal tax on individuals or
corporations. On the other hand, we are opposed

to any increase in the normal tax, and we think
that any increases the Congress considers should

be increases in surtaxes, rather than in normal
taxes. The reason why we are not considering a

reduction in the normal taxes is, as the Secretary
said, we do not wish to attempt to do by indirection
what we think we cannot openly accomplish directly."

In response to a question whether it was intended
to resort "to the old Glass scheme of using tax
exempt income as a base to put taxable income in a

higher bracket," the Secretary of the Treasury said:
"I think we have gone around the thing pretty much.
I said I am opposed - let me go over it once more.
I recognize a contract exists between the Federal

-2 -

245

Government and the men or women who have bought

our securities, and we don't propose by direction

or indirection to tax them on this income, as long
as these issues are outstanding."
The Treasury's statement was intended to make

clear that it would fully respect the contractual
provisions of its partially exempt bonds now outstanding in the approximate amount of $50 billion.
Such bonds have not been issued since the Public

Debt Act of 1941 making all subsequent issues fully

taxable. It was intended to state a policy that no
attempt would be made to impair the exemption ac-

corded to these outstanding bonds by direct means,

by the so-called "Glass" plan, or by the expedient
of reducing the normal tax.
Unfortunately, some confusion has arisen with

respect to an entirely different question. At the
present time persons having both taxable earnings
and tax exempt interest have an advantage, as com-

pared with other taxpayers, in that they are permitted to reduce their taxable earnings by the expense incurred in connection with the production

of their tax exempt interest. The privilege of

-3-

246

deducting such expenses from taxable earnings is

entirely a matter of legislative grace and has no
bearing on the contractual obligation of the
Federal Government not to impose taxes on tax exempt

interest. Quite to the contrary, the privilege constitutes a loophole in the statute which has long
been apparent and has permitted certain taxable

earnings to avoid their fair share of the tax burden.
Since banks are large holders of Federal partially tax exempt securities, members of the Treasury's
staff have had under discussion with representatives
of the banking profession a method of charging
against taxable earnings the expenses of banks which
are a proper deduction from earnings and withdrawing

the privilege of deducting from taxable earnings the
expenses properly applicable to tax exempt interest.
Suggestions have been made for a formula to accomp-

lish this result. No formula of allocation has yet
been finally agreed upon, but it is hoped that a
generally acceptable one may be devised.

From m Eccles

247
February 19, 1942

MEMORANDUM ON TAXATION OF PARTIALLY TAX-EXEMPT FEDERAL SECURITIES

STRICTLY CONFIDENTIAL

According to the February 14 edition of Goldsmith's letter, which
is widely read in financial circles, the following statements on taxation of
partially tax-exempt Federal securities were made at the Secretary's press
conference on January 26:

"Since Secretary Morgenthau gave the war as a reason for a change
of policy on outstanding State and Municipal securities, he was naturally
asked by reporters why the war did not also necessitate a change in the tax
policy on outstanding partially tax-exempt Treasury bonds. He replied
'Because where Federal issues are concerned, there is a contract
between the Federal Government and the holder of these issues, and there is
no contract between the Federal Government and a holder of a State or

Municipal." And later Secretary Morgenthau added: 'I feel that there is

a contract which stands between the Federal Government and the holder of

these Federal tax-exempt securities, and I don't intend to directly or
indirectly break that contract or circumvent it. Is that flat enough?'
When asked specifically whether he had any intention of indirectly
reaching some of the partially tax-exempt Treasury bonds by lowering the
normal tax, Secretary Morgenthau indicated that he was expecting that ques-

tion which he referred to Assistant Secretary John L. Sullivan. Mr. Sullivan
said:

'We have not considered lowering the normal tax on individuals or
corporations. On the other hand, we are opposed to any increase in the
normal tax, and we think that any increase the Congress considers should be
increases in surtaxes, rather than in normal taxes. The reason why we are
not considering a reduction in the normal taxes, is, as the Secretary said,
we do not wish to attempt to do by indirection what we think we cannot openly

accomplish directly. We think it would be pretty much --' At this point

Secretary Morgenthau added; 'We don't want to circumvent.

"Then Secretary Morgenthau was asked whether what he said applied
to the old Glass scheme (proposed by Senator Carter Glass when he was Secre-

tary of the Treasury in 1919) of placing taxable income of people who had
tax-exempt income in a higher tax bracket. Secretary Morgenthau replied:

'I think we have gone around the thing pretty much. I said I am
opposed -- let me go over it once more. I recognize a contract exists

between the Federal Government and the men or women who have bought our

securities, and we don't propose by direction or indirection to tax them
on this income as long as these issues are outstanding. Doesn't that cover
the waterfront?' .

-- 2 --

248
It appears that these remarks say explicitly that the Treasury does
propose directly or indirectly to break or circumvent the contract with
the holder of Federal tax-exempt securities. This seems clearly to indicate
not only that the Treasury does not propose to lower the normal tax rate but
that they do not propose any change in the law or in the regulations that
would have the same effect as would a lowering of the normal tax rate. The
market seems at first to have placed the same interpretation on the statement.
The 1960-658, which had declined by 26/32 since the rumors first started,
not

recovered by 10/32 on the two days following the press conference. As new
rumors developed, however, this recovery was quickly lost, and at yesterday's
close the 1960-658 were quoted at 108 3/32, a decline since January 13 of

2 1/32.

As far as the law is concerned, Congress has the power to reduce

the normal tax to a negligible figure if not to eliminate it altogether.

Congress has power also to change the provisions regarding deductions in
computing net income. Neither change would directly abrogate the Treasury's
contract regarding partially tax-exempt Treasury bonds, which reads "The

bonds shall be exempt, both as to principal and interest, from all taxation
now or hereafter imposed by the United States, any State, or any of the
possessions of the United States, or by any local taxing authority, except
(a) estate or inheritance taxes, or gift taxes, and (b) graduated additional

income taxes, commonly known as surtaxes, and excess-profits and war-profits
taxes, now or hereafter imposed by the United States, upon the income or

profits of individuals, partnerships, associations, or corporations". As

far as indirection and circumvention are concerned, there appears to be no
difference from the point of view of the investor whether the normal tax is
lowered or the same result is achieved by reducing deductions.

If it is argued that the present deduction provisions are unfair

and should never have been inserted in the law, the argument could be made
that the normal rate should never have been raised to 24 per cent, and the

tax increases of recent years should all have been in the form of a surtax.
If this had been done the rate of interest on new issues of partially taxexempt Federal securities would have been higher than was actually the case.

It is true that some of these securities were issued when the normal tax rate
was lower than the present 24 per cent and that original purchasers have
received somewhat of a windfall as a result of subsequent increases in the
normal tax rate. It is also true, however, that investors since that time
have bought partially tax-exempt securities at premiums that were predicated
on the maintenance of the 24 per cent rate. It would appear to be a violation
not of the strict legal contract but of the implied terms of the contract to
reduce the normal rate. From the point of view of investors, however, the
deduction provisions are as much a part of the implied terms of the contract
as is the normal rate, since the two are tied together in determining the
amount of tax that will have to be paid.

3

-

249

It appears that the discussion of changing the deduction provisions
has stirred up a large amount of uncertainty, both as to present and future
tax policy, where only a small amount of revenue is involved. The present
provisions do not seem to be a loophole any more than is the existence of
Federal tax-exempt securities, and as mentioned above they appear to be as
much a part of the implied contract as is maintenance of the present normal
rate. The original reason for inserting the provision in the law WELB to help
both the Federal and the State and local security markets. There is more
reason now than there WAS in 1934, when the provision was enactes, for helping
the Federal security market.

It does not appear that failure to change the deduction provisions
would affect the possibility of obtaining the taxation of State and local
securities. The argument for the latter is that the Federal Government has
no contractual obligation to holders of these securities. It is proposed to
remove the tax-exemption of State and local securities by a now provision of
the law with no reference to the deduction provisions. In fact there seems
to be no reason for drawing attention to this provision in connection with
the proposed tax bill.
In view of the present market situation it seems certain that the
Treasury should make a statement clarifying the position, so that investors
can appraise the relative values of partially tax-exempt as against taxable
securities and can proceed with their investment programs. Under the present
situation investors are unlikely to do any important buying until they can
decide which type of bond meets their own individual requirements. Even if
the decision is unfavorable to holders of partially tax-exempt bonds, such an
announcement would remove one important uncertainty and probably would greatly

improve the situation in the market. In view of the statements at the press
conference, however, it would seem that the Treasury is already committed
against changing the deduction provisions as well as against lowering the
normal tax rate.

250
A STATEMENT OF THE ECONOMIC POLICY COMMISSION
AMERICAN BANKERS ASSOCIATION

The Banker in Wartime
The banks of the United States have a
major role in the war. They are the principal
channel between the Treasury and the investor. They themselves are large buyers of
government securities. They are a contact
point between government and war industry.
Their machinery is used at almost every step
in the great war program.

Fulfilment of this great responsibility
will be aided by a clear definition and wide
recognition of the banker's duties. That is
the purpose of this statement.

Financing the War
To avoid inflation the government must
draw its funds primarily from the current income of individuals and savings institutions
and only secondarily from commercial banks.
It is the duty of the banks,

1. To encourage thrift and discourage

7. To cooperate in the regulation of consumer credit under Regulation W.

Keeping the Economic Machine
Running
The country's whole economic machine
must be put in high gear, to run as it never
ran before. Almost every business transaction
involves banking: the use of checks or money;

buying materials or meeting payrolls: transferring funds: handling securities. The banker's ordinary job has become a war job. It is
his responsibility therefore.
1. To provide for business and government
deposit. checking. transfer. and payroll
facilities, on a new and larger scale.
2. To sell and distribute vast numbers of
defense bonds and stamps, tax anticipa-

tion notes, and handle tax checks.

spending so as to accumulate funds for

3. To cooperate with the Treasury in dealing with foreign funds.

war.

3. To offer special services for men in the

2. To push vigorously the sale of defense
savings bonds and stamps and tax anticipation notes.

3. To subscribe for Treasury issues suitable for banks.

4. To help maintain a broad and dependable market for government securities.
5. To advise with the Treasury and the
Federal Reserve System in planning
government fiscal policies.

Aid to War Production
Business large and small alike must be

mobilized for war. The banker can help
through his knowledge of business and government, and his power lend. It his
1. To assist small business with war orders.

2. To finance war industry both in plant
expansion and in current operations.

3. To participate with Federal financing
agencies when the job extends beyond
proper banking (cope.
4. To advise with business customers in
converting plants to war use. in dealing
with government agencies, and in other
war problems.

5. To lend to the farmer and distributor
for the "Food and Feed" defense program.

6. To scrutinize non-defense loans with
care and to discourage expenditures
which might compete with war production for materials or labor.

armed forces.

5. To help interpret government to business and business to government that
they may work together with understanding and unity.
These tasks must be carried through swiftly
and accurately while many bank workers are
entering military and special services. This
means harder work and longer hours for Bank

Staffs from top to bottom.

A House in Order
The Nation faces years of great industrial and financial expansion and severe read-

justments. To play his part effectively the
banker's own house must be kept in order.
It is his duty,1. To preserve the quality of his bank's
assets.

2. his resources through a pruof reserves
dent To husband
policy and dividends.
3. To practice as well as preach the gospel
of work and save.

And in the Community
As a citizen of his community the banker
who is not himself called into the armed services has

1. with others
the
of Red Cross

To for special the share success obligations, responsibility and United

activities and

2. Service
local.
state, and
To make civilian national agencies defense. bank- in
ers' organizations effective

the Nation's service.

3. the war taxes,
con-

Tohelp war restrictions, public understand rationing, price which de-

trols, and other war measures

pend for their success upon public cooperation and public morale.

-A Statement of
the Economic Policy Commission,
American Bankers Association.

251
THE GOLDSMITH
Dented

HIBRARYS
Perjodicals
FEB161942

UNITED STATES GOVERNMENT SECURITIES
NATIONAL PRESS BUILDING

TELEPHONE NATIONAL 8600

ROOM

ISSUED EVERY OTHER WEEK AT $50 THE YEAR

BULLETIN NO. 130

847
FEBRUARY 14. 1942

The Treasury announced the offering for cash of $1,500,000,000 of 21/4% Treasury bonds, 1952-55,

last Friday.

The terms of this offering were in accordance with the majority view of those consulted in financial
circles. It is true that in the week preceding the offering a minority of bankers and dealers consulted
thought the offering should include a 21/2% issue, of course somewhat shorter than the 21/2's 1967-72.
And when the war news turned bad towards the "deadline" others suggested that part of the offering

should be confined to Treasury notes.

There was no change in the method of accepting subscriptions as compared with the last offering

of 21/4's of 1967-72 in December.

Although there have been almost continuous discussions between Federal Reserve officials and
the Treasury in regard to long-range methods of financing the war, there is no indication that the
Treasury has as yet adopted any long-range blueprint. It is known that Chairman Marriner S. Eccles
and the members of the Federal Reserve Board have been of the opinion for some time that the
Treasury should indicate to the bond market the general methods it proposes to utilize in financing the
war and the pattern of interest rates that would be acceptable to the Government. On this basis the
cooperation of the financial community towards such a general plan could be invited. An increasing
number of financial institutions now agree that they would welcome an indication of the Treasury's
wishes along these lines.

But there are indications that after the present financing is out of the way these Treasury-Federal
Reserve Board discussions to work out a long range pattern will be resumed. In view of the large
amount of Government financing that will necessarily be effected through the commercial banks, some
leading bankers are particularly anxious that the Treasury adopt a policy of selling only short and
intermediate maturities to the banking system. There will be more on this soon.
Although our involvement in war has been a distinct possibility for more than a year, the Treasury
has not even completed the drafting of its war-time tax recommendations. No one knows when the
Treasury will be ready to present its tax program to the House Ways and Means Committee. There
is a growing belief that Secretary Morgenthau's present policy of operating the Treasury Department
on a twenty-four hour basis is partly to blame for these delays. I am attempting to give you an objective

report on tax developments that may affect the relative position of partially tax-exempt Treasury
securities herewith.

THE POSITION OF PARTIALLY TAX-EXEMPT
TREASURY NOTES

A new plan to reduce the tax exemption now
enjoyed by banks and other financial institutions,

by virtue of their large holdings of totally and
partially tax-exempt bonds, is now under consideration by the Treasury's tax experts. During
the past two weeks they have had conferences
with certain bankers in which a tentative formula
for this purpose has been submitted to them in

confidence and at their request for their sug-

gestions

But Secretary Morgenthau has not studied or
passed on this proposal. It is entirely in the discussion stage. I am certain that the Treasury

would welcome suggestions on this question from
anyone interested at this time.
Treasury technicians are trying to find as simple a formula as posible for income tax purposes
to make it mandatory for financial institutions to
segregate their expenses and if that is impractical,

to allocate them to three types of income: (1)

totally tax-exempt income, (2) partially tax-

exempt and, (3)plan it

Under income, the proposed totally financial would taxable in institutions the income. future
become
mandatory for these

to allocate that part of their expenses incurred
in acquiring, trading in and handling partially

and
securities
the to be thus invested,

deposits totally tax-exempt against and in obtaining partially of

or totally tax-exempt income. That part their

COPYRIGHT 1942 THEO R. GOLDSMITH

The Goldsmith Washington Service

2

expenses would therefore in the future not be an
effective deduction for income tax purposes.
Heretofore these institutions have been permitted to deduct all their expenses from their taxable
income. That is one of the reasons banks have
paid relatively low taxes. The plan recently submitted by Treasury officials to bankers for their

reaction would permit banks to apply only expenses actually incurred in obtaining taxable income against that income.

Since the formula to solve "this problem" is
still in the discussion stage and details are not
available, it is not possible to estimate the extent
the adoption of such a plan would effect the rela-

tive position of partially tax-exempt Treasury
bonds as compared with fully taxable ones. But
since the tax exemption appertaining to partially
and totally tax-exempt bonds would under the plan
be less valuable to many financial institutions,
there can be no doubt that the relative desirability

of totally and partially tax-exempt securities
would suffer.

For these reasons some people in the "street"
feel that the above proposal of Treasury tax experts is contrary to statements made by Secretary
Morgenthau in his prese conference only three
weeks ago. Many bankers reached the conclusion that Secretary Morgenthau had by his language indicated that the relative position of the
partially tax-exempt Treasury bonds would not

be altered by the Treasury's coming tax recommendations.

So that you may judge for yourself as to
whether the present Treasury proposal is contrary
to the statements made by Secretary Morgenthau
three weeks ago, I herewith give you the pertinent

quotations from that conference. It was held on
Monday, January 26th, following Secretary Morgenthau's speech in Cleveland the preceding Sat-

urday, in which he came out in favor of taxing
outstanding as well as future issues of State and
Municipal securities.

Since Secretary Morgenthau gave the war as a
reason for a change of policy on outstanding State
and Municipal securities, he was naturally asked
by reporters why the war did not also necessitate
a change in the tax policy on outstanding partially
tax-exempt Treasury bonds. He replied:
"Because where Federal issues are concerned,
there is a contract between the Federal Government and the holder of these issues, and there is
no contract between the Federal Government and
a holder of a State or Municipal."
And later Secretary Morgenthau added:

"I feel that there is a contract which stands
between the Federal Government and the holder

of these Federal tax-exempt securities, and I
don't intend to directly or indirectly break that
contract or circumvent it. Is that flat enough?"
When asked specifically whether he had any

intention of indirectly reaching some of the partially tax-exempt Treasury bonds by lowering the
normal tax, Secretary Morgenthau indicated that
he was expecting that question which he referred
to
Assistant
livan
said: Secretary John L. Sullivan. Mr. Sul"We have not considered lowering the normal
tax on individuals or corporations. On the other
hand, we are opposed to any increase in the normal tax, and we think that any increase the Congress considers should be increases in surtaxes,

rather than in normal taxes. The reason why
we are not considering a reduction in the normal
taxes, is, as the Secretary said, we do not wish to

attempt to do by indirection what we think we
cannot openly accomplish directly. We think it
would be pretty much-"
At this point Secretary Morgenthau added:
"We don't want to circumvent."
Then Secretary Morgenthau was asked whether
what he said applied to the old Glass scheme (proposed by Senator Carter Glass when he was See-

retary of the Treasury in 1919) of placing tax.
able income of people who had tax-exempt income

in a higher tax bracket. Secretary Morgenthau
replied:

"I think we have gone around the thing pretty

much. I said I am opposed-let me go over it
once more. I recognize a contract exists between
the Federal Government and the men or women
who have bought our securities, and we don't propose by direction or indirection to tax them on
this income as long as these issues are outstand-

ing. Doesn't that cover the waterfront?
TREASURY TAX EXPERTS DENY CONTRADICTION

Treasury tax experts deny that the plan now
proposed and outlined above is in contradiction to
statements made by Secretary Morgenthau in his

press conference on January 26th. They point
out that from a legal point of view there is no
connection whatsoever between the now discarded
proposal to reduce the normal tax and the one out-

lined in this letter.
Treasury tax experts point to two provisions in
the present tax laws as a precedent for the proposal they have tentatively drafted.
One of these is Section 23 of the Internal Revenue Code which prohibits the deduction from

gross is
interest for the purpose of

the interest upon
carrying income obligations,
of paid
whichby
"this
the taxes
imposed

That has been in the

chapter." wholly exempt from provision Internal
years. It was

what was
placed Revenue there Code to for prevent over twenty considered the dou- a

double exemption. It is pointed out that
ble exemption that would be enjoyed if it were
not for this section, is similar to the present privilege of financial institutions to write off expenses
incurred in obtaining tax-exempt interest against
their totally tax-exempt income.

The Goldsmith Washington Service

252
3

In addition, Treasury tax experts refer to (5)
of Section 24 of the Revenue Code which in effect

provides that the taxpayer may not deduct expenses connected with all tax-free income (other
than interest) from gross income. This section

expressly excludes interest from this general
prohibition.

It is pointed out that (5) Section 24 was

adopted in the Revenue Act of 1934. When this
bill was first adopted by the House, interest was
not exempt from this prohibition. But the Senate

Finance Committee specifically excluded taxexempt interest from the general prohibition in
this section. One of the reasons why tax-exempt
interest was excluded from this general prohibition in the law is because of the special problems
involved in allocating expenses. between taxexempt and taxable interest. That is the technical
problem Treasury experts are now attempting
to solve.

It is ironical, however, that the Senate Finance
Committee's report covering the 1934 Revenue
Act excluded interest from this general prohibi-

tion in part on the grounds that its inclusion
would make the sale of Government, State and
Municipal securities more difficult.

It should be pointed out that the Treasury tax
experts who drew up the tentative plan discussed
in this letter were asked to make studies on methods of closing every possible loophole in the tax

laws. They considered the existing exclusion of
tax-exempt interest from the prohibition in Section 24 as one possible loophole. But these tax
experts are not policy makers and they drew up
the proposed plan only to have information ready
so that Secretary Morgenthau might recommend

it if he decided it was advisable from a policy

point of view.

I am not competent to analyze the legal approach of Treasury experts on the recent proposal

discussed herein. But it is my observation that
sentiment in financial circles is perhaps more adversely affected by the piecemeal and sometimes

contradictory manner in which Treasury announcements of vital interest to the holders of

Federal securities are made, than by the proposals

themselves. Unprepared statements in reply to
questions in Secretary Morgenthau's press conference are considered the wrong way to advise
holders of Federal securities of a change in their
status. It is, moreover, impossible for Treasury
officials to discuss in confidence technical matters

vitally affecting the position of Government securities with members of Congress or groups of
bankers without generating general discussions
frequently with inadequate information in market

circles. It would, therefore, seem advisable,
wherever possible, for the Treasury to reach at
least tentative conclusions on questions vital to
the market with Secretary Morgenthau's personal

sanction- make these tentative programs publie and only then to obtain a general reaction from
those active in the Government bond market. But

I would like to add that this is just an opinion.
Governmnet officials are frequently damned when
they don't consult people in business in advance:

now it appears they may be damned if they do.
The Treasury's present proposal would require
legislation. It is much too early to judge what
the reaction of Congress to such a proposal will
be. And it should be repeated that Secretary Morgenthau has not passed on this proposal and he
may not even recommend it.

DIRECT PURCHASES OF GOVERNMENTS

There is no doubt that the Administration's
proposal to permit direct purchases of Government securities by the Federal Reserve System

from the Treasury will be adopted in the near
future. The Republicans will object and attempt
to obtain limiting amendments but they will be
outvoted. The House Judiciary Committee approved this section in the following language and
I quote the report in full:
"Title IV of the bill authorizes the Federal Reserve banks to purchase Government securities
directly from the Government instead of limiting
such purchases to the open market.

"During the last World War and until 1935,
Federal Reserve banks had authority to make
purchases of Government securities directly from
the Government. In 1935 the Federal Open Market Committee, consisting of the members of the
Federal Reserve Board and five representatives of
the Federal Reserve banks, was empowered to
control the purchases and sales of Government
securities which were made by the twelve Federal

Reserve banks. It was then felt desirable to
restrict purchases of Government securities to
purchases in the open market. In view of the
war emergency and the huge amount of borrowing that will be necessary to finance the war, the
Federal Reserve System must now be able to meet
any situation which may arise.
"The Chairman of the Federal Reserve Board
advised this committee that it is essential for the
Federal Reserve System to be given the power
to purchase Government securities directly from
the Government as well as in the open market in
order to maintain a stable market for Government
securities during the war. It was represented to
this committee that this power will not be used
as a substitute for the ordinary method of financing Government securities but will be used as an
extraordinary power at times when the stability
of the market might otherwise be impaired.
"The power is necessary to enable the Federal
Reserve System to aid the Treasury Department,
which concurs in the necessity for this amendment, to meet emergencies which may arise during

The Goldsmith Washington Service

4

the war, the exact nature of which cannot be foreseen at this time. It is a power now possessed by
other central banks, such as the Bank of Canada
and the Bank of England.

"The committee is of the opinion that this title

is essential not only for the purpose of war financing, but as a protection to the holders of Government securities who may be disastrously affected

if the Government securities market does not
remain stable."
MR. ECCLES EXPLAINS

The debate on the whole question of selling

instead of in the open market is very inflationary.
That is not true. It is no more inflationary for the
Federal Reserve System to purchase directly from

the Treasury than it would be for the Federal
Reserve System to purchase securities in the open

market. If we purchase securities in the open
market, we put funds into the banking system.
That is the purpose of it; by purchasing securities we put funds into the banks and thus make
funds available for the purchase of Treasury
securities or otherwise. If we purchase directly
from the Treasury and the Treasury spends that
money, exactly the same thing happens. There is

Governments directly to the Federal Reserve System has been pretty "muddy" on both sides. Mr.
Eccles' testimony, however, before the House Judiciary Committee which is quoted below was very

no difference whatever in the ultimate effect of
purchasing directly from the Treasury or pur-

thought may have, however, escaped him. This
provision makes it easier for the Government to
finance the war through the banking system
Federal Reserve Banks or the commercial banks.
That is the easy and the unsound way to finance
the war. Administration leaders seem to agree
that the sound way to finance the war is to take
the excess purchasing power away from the peo-

is through the Congress appropriating more
money than it levies taxes to collect. In other

you as much of Mr. Eccles' testimony on this proposal as space permits:
"This restriction was put in the Federal Reserve

to be borrowed by the Treasury. It is the size of
that deficit and the manner in which it is financed
that determines the extent of the monetary inflation, and not whether the Federal Reserve System

clear from his point of view. An important

ple by "forced savings" or taxes. I am giving

Act by the Senate. The House had passed the
Banking Act of 1935 without such restriction. At
the time we did not feel the restriction was called
for. It did not seem to us, however, to be of very
much importance at the time. There was little or
no buying of Government securities by the Federal
Reserve System, and there was not much prospect

at the time that there would be a purchase of
securities.

"However, since that time there has been, of
course, as you all know, a very great change in the

situation. The very large amount of the Government deficit requiring the Treasury to do an in-

creasing amount of borrowing to meet that deficit,
made us feel that this amendment was desirable.

"This is not an unusual provision for central
banks to have. As a matter of fact, other large

chasing in the open market, as is now required.
"Insofar as its being inflationary is concerned,
the inflationary condition, if one is brought about
words, it is the difference between what the Gov.

ernment spends, and it can spend only what is
appropriated, and the taxes they collect, and they
can be only the taxes that are levied. The difference between what is appropriated and what is
raised by taxation in the coming fiscal year we
estimate will be $80,000,000,000 and that will have

buys direct in the open market or from the
Treasury.
"It has seemed to us that if Congress appropri-

ates the money that is asked for in the Budget
and if taxes are levied that will collect one-half
or less of that amount, then Congress should not

restrict the Treasury in its effort to borrow the
difference between what has been appropriated
and what it is able to collect in taxes. It is a stupendous job and the Treasury should not be hampered or restricted.
"If the market situation happens to be unfavorable on any given day when a financing operation

is up-and it may well be under the conditions
in which the world is in today-the Federal Reserve System should be in a position where it can

central banks throughout the world have no such
restriction as is imposed upon the Federal Reserve.

take care of it by a direct purchase from the

Neither the Bank of Canada, the Bank of England, nor other central banks have ever had any
such restriction as this imposed upon them. So
that we are not asking for an unusual power; that
is, a power unusual for central banks to have.
"It has been said that for the Federal Reserve
to be able to purchase directly from the Treasury

mean that the Federal Reserve System would hold

Treasury of an issue of securities. That does not

indefinitely securities that are so purchased. It
may purchase a block of securities at a given time
and then sell them in the market at such time as

the market may be favorable."
The above is taken verbatim from Mr. Eccles'
statement before the House Judiciary Committee.

This letter is copyrighted and prepared for the confidential information of our clients.
Copying or quotation from these Bulletins without specific permission in prohibited.

253
February 19, 1942

Mr. Charles Schwarz
The Secretary

Last week in the New York Tribune they had two snooty
stories. I know one ran Saturday and I think one on Thursday
on the financial page under financial news. I wish you'd
give it to me before my press conference, because I want to
say something to Gregory about it.

Schway took care of

253
February 19, 1942

Mr. Charles Schwarz
The Secretary

Last week in the New York Tribune they had two snooty
stories. I know one ran Saturday and I think one on Thursday
on the financial page under financial news. I wish you'd
give it to me before my press conference, because I want to
say something to Gregory about it.

Schway took care of

TREASURY DEPARTMENT

254

INTER OFFICE COMMUNICATION

DATE February 19,
TO

FROM

Secretary Morgenthau

1942

Mr. Haas OR

Subject: Why Banks Buy Bonds -- The Effect of Taxes

In general, banks will be active purchasers of Government securities when they
(1) have ample excess reserves,
(2) need earnings,

(3) lack alternative outlets for their funds.
War news, temporary waves of optimism and pessimism, and

other factors may be influential in determining the attitude of the banks toward the Government bond market for
short periods; but in the long run these factors will govern.
Applying the above analysis to the present situation,

it would appear that the reserve position of the banks should
be eased and alternative outlets for bank funds should be

blocked so far as this is compatible with the war effort.

The former of these objectives could be accomplished by openmarket operations by the Federal Reserve System. The latter

is in large part taking care of itself as the result of pri-

orities and allocations, and might be further speeded by

selective credit controls.

This leaves one remaining factor -- the need of the
banks for earnings. Most banks are anxious to maintain
their dividend rates, and often determine the amount of
United States securities which they will purchase largely
upon the basis of the amount necessary to provide the requisite income. It has, therefore, been often observed that
a decline in yields causes banks to buy more, rather than
fewer, Government securities. It is interesting to note in
this connection that a tax upon banks, by increasing their
need for earnings, ought to have the same effect.
In 1939, the most recent year for which statistics are
available, all banks and trust companies in the United States
paid total income and excess profits taxes of only $14.6 millions. During the same year, these banks paid dividends of
$213.7 millions.

255
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

FROM

February 19, 1942

Secretary Morgenthau
W. H. Hadley

FEDERAL RESERVE PURCHASES

In the past four days the Federal Reserve has purchased a total

of $52 million, including $32 million 2s 1951-55 and $20 million
new 2-1/4s 1952-55.

256

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATEFebruary 19, 1942
TO

FROM

Secretary Morgenthau

George Buffington G.S.
The following list shows "The New Spirit'
bookings for the week ending February 15, 1942.
Albany

23

Atlanta

115

Boston

Buffalo
Charlotte
Chicago

Cincinnati

Cleveland
Dallas
Denver

82
37

84

113
93
36

114
24

Des Moines

Detroit
Indianapolis

Kansas City
Los Angeles
Memphis

101
75
47
47

65
84

Milwaukee

52

Minneapolis

65

New Haven

New Orleans

18
45

137

New York

Oklahoma City

55

11

Omaha

Philadelphia
Pittsburgh
Portland
St. Louis
Salt Lake City

San Francisco
Seattle
Washington, D. C.
TOTAL

105
64
27

73
30
37

23
60

1942

I have a complete detailed record of distribu-

tion through February 15 if you care to see it.

TREASURY DEPARTMENT

257

INTER OFFICE COMMUNICATION
DATE

TO

FROM

The Secretary of the Treasury

February 19, 1942.

James L. Houghteling

On February 17, I had a half-hour talk with the Secretary
of Labor about the participation of Organized Labor in the Defense Savings Program.

I told her of our enlistment of the support of the leaders
of practically all of the international and national unions.
She expressed great surprise and approval about many of the
leaders whom wa have gotten to go on record in favor of the

Pay-roll Savings Plan. Her opinion is that our method of
setting up systematic Savinga Plans for the earnings of individual workers under the sponsorship of their local unions
is the only sound method of approach to Organized Labor.

Secretary Perkins said that she would like to have me
come to a staff luncheon of the Labor Department in the near

future and tell the key people of her staff exactly what I

had told her, because it was important that the Labor Department should know what a fine job the Treasury Department is

doing in this field.

Jane L. Hayther

258

February 19, 1942.

Bear Governor Gruening:

Secretary Morgenthau has written Hon. Anthony J.
Dimond, Delegate for Alaska, in answer to inquiries the

latter made in respect to certain criticisms of the
Defense Savings Program for the Territory. In view of

your own interest in these matters, both as Governor
and as Defense Savings Administrator for Alaska, I am
transmitting to you herewith a copy of the Secretary's

letter, together with the enclosure referred to in it.

Let me add our hope that the reports in circulation in Juneau will not interfere will th the successful
conduct of the Defense Savings Program there.
Sincerely,

Harold N. Graves,

Assistant to the Secretary.

Hon. Ernest Gruening,
Governor of Alaska,

6519 South Interior Building,

Washington, D. C.
Enclosures

259
UNITED STATES SAVINGS BONDS

Comparative Statement of Sales During
First Fifteen Business Days of February and January 1942 and December 1941
(February 1-18, January 1-17. December 1-17)
On Basis of Issue Price

(Amounts in thousands of dollars)

$ 60,245

$ 93,828
258,108

$ 38,815

-$ 33,583

72,761

- 32,867

285,486
35,164
178,238

351,936

- 66,450

38,409
155,101

111,577
12,519
74,340

$498,887

$545,446

$198,435

:

Series E - Total
Series F - Banks
Series G - Banks
Total

225,241

:

January

February : January
over

:

1941

over
December

January

- 35.8%

:

1942

January

:

1942

over

:

December

Percentage of Increase
or Decrease (-)
:

:

January

:

:

Series E - Banks

February

February

:

:

Series E - Post Offices

or Decrease (-)

:

Item

Amount of Increase

:

Sales

over
December
141.7%

$ 55,013
185,347

- 12.7

254.7

- 8.4

- 18.9

23,137

240,359
25,890
80,761

215.4
206.8
108.6

-$ 46,559

$347,011

- 3,245

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

14.9

8.5%

174.9%

February 19, 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 thousands and will not necessarily add to totals.

260
UNITED STATES SAVINGS BONDS

Daily Sales - February 1942
On Basis of Issue Price

(In thousands of dollars)
Post Office
Date

All Bond Sales

Bank Bond Sales

Bond Sales

Series E

Series E

Series F

Series G

Total

Series E

Series F

Series a

Total

$ 8,435

$ 34,150

$ 6,191

$ 60,136

$ 42,585

$ 6,191

7,887
16,537
16,149
23,510
10,039

2,793
3.937
2,367
3,829
2,019

18,515
14,640
18,620
6,174

30,199
38,989
33,156
45,958
18,233

11,459
21,430
20,406
27,820
13,062

2,793
3,937
2,367
3,829
2,019

$ 19,795
19,518
18,515

$ 68,571

3,572
4,893
4,257
4,310
3,023

$ 19.795
19,518

5,486
3.902
3,279
3,293
2,710
1,714

25,354
11,794
9,782
14,670
9,026
5.740

3,071
1,109
1,487
1,584
1,047

16,265
12,679
7,637
7.781
4,385
1,152

44,690
25,581
18,906
24,035
14,458
7,005

30,839
15,695
13,061
17.963
11,736
7,454

3,071
1,109
1,487
1,584
1,047

5.741
2,639
2,992

22,405
4,285
13,911

3,212

39,365
8,187
29,745

28,147
6.924
16,903

3,212

1,715

13,748
3,211
14,118

$ 60,245

$225,241

$ 35,164

$178,238

$438,643

$285,486

February 1942
2

5

6

7

9

10
11
12
13

14

16
17

18

Total

113

690

14,640
18,620
6,174

33.770
43,882
37,413
50,269
21,256

16,265
12,679
7,637
7,781
4,385
1,152

50,176
29,483
22,185
27,328
17,168
8,719

1,715

13.748
3,211
14,118

45.107
10,826
32,737

$ 35,164

$178,238

$498,887

113

690

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.

February 19. 1942.

Daily changes in the stock of Series E savings bonds on hand 1/
(In thousands of pieces)
IBM
: Number of : Number of pieces : Stock on hand :
at close of
manufactured
deliveries
:pieces sold
day
this day
this day
this day
:

:

:

:

Feb.

158

800

15,451

262

800

15,989

250

800

6

341

800

16,539
16,998

7

159

3

4

5

none-closed

none-closed
none-closed

379

740

10

193

705

11

159

695

12

220

640

13

144

370

14

87

15

none-closed

none-closed
none-closed

16

363

535

17

89

800

18

218

800

8

9

Office of the Secretary of the Treasury,
Division of Research and Statistics.
1

16,839
16,839
17,200
17,712
18,248
18,668
18,894
18,807
18,807
18,979
19,690
20,272

-

2,500
-

2,500
-

-

-

2,000
-

-

-

-

-

2,500
1,000

1,000

February 19, 1942

Includes stock in hands of (1) Federal Reserve Banks and branches, (2) Post
offices, (3) Federal Reserve Bank issuing agents, and (4) Treasury vaults
in Washington.

261- A
February 21, 1942
VENORANDUM FOR THE SECRETARY'S FILES

Conference in Mr. White's Office
February 19, 1942
12 noon

Present: Mr. Rubin, Dodge Local, U.A.W.
Mr. Marshall, Secretary, Chrysler
Division, U.A.W.

Mr. White
Mr. Ullmann

Mr. Marshall and Mr. Rubin called, at their request, to point out
that the Dodge contract for trucks, obtained with Secretary Morgenthau's
assistance, was not working out as had been anticipated to the benefit
of the unemployed Dodge workers.

They said the morale of the Dodge workers has suffered a consider-

able set-back as a result of their disappointment in the failure of

work to materialize.

The current situation in the Dodge plant is as follows:
1. There are from 18,000 to 19,000 Dodge workers now unemployed.

There are now employed in the plant only 4,000 workers -- including 800 foundry workers who will soon be laid off.

2. Almost none of the men now in the plant are working on con-

version to truck manufacture. It looks as if it will be

several months before any of the men will be called back to
work on the truck job; and even then, only relatively small

numbers will participate in the truck job, since Chrysler
plans to complete this job largely in outside plants.

3. The ambulance part of the contract was completely subcontracted
to an independent manufacturer in Richmond, Indiana (Wayne

Body Works). The company said this step was taken at the request of the Government (agency unspecified) because Richmond

is a distressed area.

The union rejects the explanation on the grounds that
Richmond is not a distressed area, since there is plenty of
work. They ascribe the shift to lower wage levels in Richmond,
which is not a United Auto Workers city. (Top wages in Richmond
are 60$ as against $1.18 in the Dodge plant.)
4. The foundry work was turned over to an independent firm in
New Haven, Michigan -- after the Dodge Company had completed

work for conversion. The company ascribed this move to an

effort to relieve a distressed area.

261-B

--

Division of Monetary
Research

This move will keep unemployed 70 percent of Dodge's 1800

foundry workers, almost all negroes who will have difficulty
getting other work.
5. Nearly all the assembling will be turned over to the Dodge
Truck plant, instead of carried out in the main plant, even
though the Truck plant is already busy.
The company justifies this action on the ground that the Truck

plant is entitled to all truck work.
6.

Only the overflow assembling will be carried out in the main

Dodge plant.

7. In addition to overflow assembling, the plant will make the
motors -- but this work will involve employment for only a
relatively few of the company's employees, and will not begin
for several months.

262

W 9 TWS PAID 3 MINS

1942 FEB 19 PM 3 16

PUADETROIT MICH 19 128P
HENRY J MORGENTHAU

TREASURY BLDG WASHINGTON be

WE UNDERSTAND THAT TRUCK CONTRACT LET TO CHRYSLR CORPORATION

THROUGH YOUR EFFORT WAS ON A BASIS OF LEND- LEASE APPROPRIATIONS.
FURTHER THAT THE ENTIRE PRODUCTION OF TRUCKS WAS TO BE COMPLETED AT

DODGE PLANT LOCATED IN DETROIT, PRESENT COMPANY IS SUB-LETTING
GREATEST PORTION OF THIS CONTRACT, THEY HAVE INDICATED

THEY ARMY HAS INSISTED THEY SUBLET. WILL YOU KINDLY ADVISE US
YOUR UNDERSTANDING WHEN CONTRACT WAS GRANTED THIS COMPANY. WIRE
REPLY VIA POSTAL

GORGE FADDES UAW CIO SECY TREAS 281 W GRAND BLVD

George 7. adder
315P

H

263
February 19, 1942
5:15 p.m.

Dr. Harry
White:
HMJr:

W:

HMJr:

W:

HMJr:

Yes, sir.
I got a telegram just now from George Faddes F-a-d-d-e-s - of the Automobile Workers

Yes, sir.
asking me for some details on the Dodge

contract. Well, now, I don't know anything
about it, see?
Yeah.

I want you to call up Lee Pressman and tell them

I don t know any of the details and I'm not

going to answer Mr. Faddes' telegram because I
don't know how to answer it.
Y:

Yeah.

HMJr:

You see?

HMJr:

All right.
I did the best that I could: and since I've been
in on the thing they' ve now got Mr. Nelson in
there and - I did all I could. I can't do any
more, see?

W:

Do you want to follow up at all or hear what these
men say on the Dodge, or shall I tell them from
now on they'd better look elsewhere?

HMJr:

On the Dodge?

Yeah. They were in today, and they left 8 story

which I was going to - I'll leave it with you in

writing and then you can decide what you want to
do.

HMJr:

Well, this may be along the same lines, but I I'm

going to send this up to you. But I just don't know what that story is, but this story of

Okay.

That - that's all right. Thank you.

W:

Hello.

HMJr:

All right, sir.

W:

All right. And I'11 send you the other written
George Faddee is I'm very eorry, but I just
264

HMJr:

Yes.

That's right, Harry.
do anything on it.
story and then you'll let me know if you want to

--

W:

HMJr:

W:

H.D.W.

to inquire elsewhere.
from Mr. Addes. Mr. Pressman said he would tell Mr. Addes
would enable him to answer the telegram he had just received

him that the Secretary didn't have the information which
of the CIO office, at the Secretary's request and informed
On February 19th Mr. White telephoned Mr. Lee Pressman,
MEMORANDUM FOR THE SECRETARY'S FILES:

February 19, 1942.

265

That's perfect.
for instance, or even Saturday morning.
Well, wait and see tomorrow afternoon, late,
Well, what do you mean later?

So can we let you know a little later?
Uh huh.

HMJr:

T:

HMJr:
T:

HMJr:

Saturday.

to say yes, and he may not feel like it on

It depends upon how he feels. He doesn't want
Yes.

know, he can't make a date yet for Saturday.
Mr. Secretary, now the President says he doesn't

T:

HMJr:

T:

In person.

HMJr:

Mr. Secretary.

T:

Yes.

HMJr:

Hello.

T:

Yes.

HMJr:

Hello.

Tully:
Grace

Hello. Hello

All right.

HMJr:

Operator: I thought she was ready. I'm sorry.

All right. Hello. Hello.

HMJr:

Operator: She'll be on in just a moment.
HMJr:
Yes. Hello.

Operator: Mr. Secretary, Grace Tully is calling you.
Hello.
5:26 p.m.

February 19, 1942

266

HMJr:

Good-bye.

T:

Good-bye.

HMJr:

All right, fine, Mr. Secretary.

T:

Thank you.

HMJr:

You are.

T:

That's good. That's good enough.
Yes, sir.

Am I 1-A on that list?

HMJr:
T:

HMJr:

tomorrow afternoon or early Saturday morning.
keep the memorandum, and ask him again late

All right, fine. I'll keep it in mind and
I'll leave it with you.

267

T:

HMJr:

(Laughs) Well

T:

That's perfect.

HMJr:

What?

T:

Photostat to Mrs. Morgenthau 2/20/42

268

Director of Procurement.
BONDS
SAVINGS

es.

STATES

UNITED

BUY

purchase of wood desks ever made.

This purchase doubtless constitutes the largest

at a cost of $39.34 each or a total of $29,505.00.

Virginia. These will be for delivery to Wright Field

sion of Arthurdale Associates, Inc., at Arthurdale, West
750 desks was awarded to the Arthurdale Craftshop, Divi-

You will be interested to know that one lot of

start by March 15th and be completed by June 30th.

located in various sections of the country and is to

Delivery is to be made to eight Air Corps Depots
purchase of similar wood desks.

substantially below prices paid for the last previous

a range of 15% and at costs that are in the aggregate
This business has been placed at prices within

therefore, resulted in a 44% spread of the business.
petency. The placing of orders with 24 bidders,
presented evidence of adequate facilities and comthese, 54 offered to meet the specifications and
supply these desks, 74 sources were heard from. Of
In response to the requests for persons to
sources.

of $1,499,660.52, and was divided among 24 producing

This purchase involved 43,633 desks at a total cost
meet the urgent requirements of the Army Air Corps.

Purchase has been made today of wood desks to

MEMORANDUM FOR THE SECRETARY:

February 19, 1942.
WASHINGTON

PROCUREMENT DIVISION

269

TREASURY DEPARTMENT

OFFICE OF THE DIRECTOR

as.
was good, but we will look into that also.
I had always heard that the quality of the food
the cafeteria.
will be relinquished and we can then use it for

postponed until March 1. We hope that that space
Public Buildings Department, but this has been
get more space by the vacating of space by the
You are aware of the fact that we had hoped to
cafeteria is overcrowded and the service is slow.

I am afraid that we have to admit that the

Gerard Swope

Secretary Morgenthau
February 19, 1942

DATE

INTER OFFICE COMMUNICATION

270

TREASURY DEPARTMENT

FROM

TO

of the food is poor.
that it is overcrowded and you can't get food and the quality
Procurement. Would you please look into it? I understand
I received a complaint about the cafeteria over in

The Secretary
Mr. Swope

February 19, 1942

271

of steel for China.
Division of the Treasury Department. This includes 3,392 tons
Of this number 804 cars were purchased through the Procurement
Lease material within the area of Norfolk and Newport News.

As of February 14, 1942, there were 1,882 cars of LendCHINA

of the Treasury.
Philadelphia cars were purchased by the Procurement Division
cars. Approximately 531 of the Boston cars and 165 of the

within the area of the Port of Philadelphia, a total of 3,381

material within the area of the Port of Boston and 1,651 cars

As of February 14, 1942, there were 1,730 cars of Lend-Lease
RUSSIA

of steel were being loaded.
through the Procurement Division and in addition, 7,535 tons
the Treasury Department. Of that total 3,139 were purchased
by the Army, Navy, Agriculture, and Procurement Division of
material within the area of the port of New York purchased
As of February 14 there were 7,298 cars of Lend-Lease
UNITED KINGDOI

grand total of 416,283 tons.
being loaded at present at all ports 20,684 tons, making a

program amounts to 395,599 tons, and in addition there are
vision of the Treasury Department under the Lend-Lease
Steel at all ports purchased by the Procurement DiREPORT OF CARS AS OF FEBRUARY 14, 1942

Mr. Swope

FROM:

MEMORANDUM TO: Secretary Morgenthau

February 19, 1942
WASHINGTON
OFFICE OF THE DIRECTOR

PROCUREMENT DIVISION

272

TREASURY DEPARTMENT

on January 30, of which 3,740 were steel.
which 6,099 cars were steel; as compared to 4,157 cars
on February 14th 6,501 cars of Treasury material, of

New York port area only. At all other ports there were

NOTE: Under the United Kingdom, the above figures cover the
14,592

#

If
11
11

#In addition 20,684 tons of steel were being loaded
537

575

3,468#

1/30/42 4,580

804

696

3,139#

2/14/42 4,639

February 14, 1942

Carloads of Material at All Ports
TREASURY DEPARTMENT (PROCUREMENT)

1,651

2,839

6,461#

1/30/42 10,951

1,882

3,381

7,298#

2/14/42 12,561

(China)

(Russia)

Norfolk

(United Kingdom)
New York
Boston & Philadelphia

Total

Date

February 14, 1942

Carloads of Material at All Ports
LEND-LEASE PROGRAM

gram of material at all ports, in carloads:

The following are a few figures of the Lend-Lease proMr. Swope

FROM:

MEMORANDUM TO: Secretary Morgenthau

February 19, 1942
WASHINGTON
OFFICE OF THE DIRECTOR

PROCUREMENT DIVISION

273

TREASURY DEPARTMENT

BONDS
SAVINGS
STATES

UNITED

BUY
POP DEFENSE

Director of Procurement

Jackson Clifton E. Mack

is being returned herewith.
The file on carloading reports which you gave me yesterday
be matched against those products now in storage.
drum sheets, whereas Russian needs are for items that cannot

steel items in storage are semi-finished steel, rails and

rage which could be applied to Russian requirements. The
The Secretary asked if there is any Lend-Lease steel in stoas of January 30.

ation as of February 14; likewise, the comparative figures
Shipping Report together with a summary of the carload situHerewith schedule relative to Russian requirements. Also
MEMORANDUM TO MR.

To the Scentory

February 19, 1942

WASHINGTON

PROCUREMENT DIVISION

274
FEB 19 1942

TREASURY DEPARTMENT

OFFICE OF THE DIRECTOR

Attachment

817
to the press.

asked him to have Judge Mack's office release the letter

After speaking to you, I called Joe O'Connell and
of the Board of General Aniline and Film.
Ambassador Bullitt's letter of resignation as Chairman

I am attaching for your information a copy of

E. H. Foley, Jr.
February 19, 1942

Secretary Morgenthau

DATE

275

INTER-OFFICE COMMUNICATION

TREASURY DEPARTMENT

FROM

TO

New York, New York.

President, General Aniline & Film

Hon. John E. Mack

/s/ William C. Bullitt.
Yours very sincerely,
With every good wish, I am,
weeks and my thanks for your great personal kindness.
you have conducted your part in the conferences in the past two

May I express my appreciation of the patriotic manner in which
services rather than services requiring remuneration.
as I may have rendered should be regarded as voluntary public

over a single meeting of the Board and I feel that such services
States on official business made it impossible for me to preside

month of January, 1942. As you know, my absence from the United

ceived for services as Chairman of the Board of Directors for the
I am returning to you herewith a check which I have just rebusiness.

so that I may be free to devote my entire time to Government
been achieved and I desire to resign as Chairman of the Board
I was elected to the Board of Directors of the Corporation has

has been eliminated. I feel therefore that the object for which

through the Department of the Treasury, danger of German control
oration is now controlled by the Government of the United States
the outstanding common stock of the corporation. Since the corpThe Department of the Treasury has now taken action to seize

I was elected Chairman of the Board of Directors.
your invitation. During my absence abroad on Government business,
consulting with the President and the Attorney General, I accepted

corporation and in working for its full Americanization. After

You invited me to assist you in preventing German control of the
corporation might be reestablished by court order on December 10, 1941.
not in war and there was danger that German control of the
of this corporation on December 3, 1941, the United States was
You will recall that when I consented to become a director

Board of Directors of General Aniline & Film Corporation.
I submit to you herewith my resignation as Chairman of the
Dear Judge Mack:

February 17, 1942.
Washington, D. C.
3030 Cambridge Place, N.W.

276

at
telephone number is Fairfax 4462.

Texas. His residence is Lamar Hotel, and his

His address is 1938 Commerce Building, Houston,

and his company would help him, and he said 100%.

I asked him if he took this job, if Mr. Belknap

would be interested and could come on immediately.
Mr. Belknap has spoken to him about this job and he
him.

Mr. Belknap states that the President also knows
commission as Commander again.

has asked him to come to Washington to take a
He said Admiral Stark knows him well and indeed
he is a very able man, dependable in every respect.

Mr. Belknap spoke of him very highly and said that
business in Houston, Texas.
Shell 011 Company, and at present has his own oil
Mr. Belknap was formerly connected, and with the

Merrimac Chemical Company, the company with which

Commander. Since then he has been with the

He retired from the Navy in 1919 with the rank of

Andrew F. Carter of the class of 1905 at Annapolis.
highly for the job of the General Aniline and Film,

received your letter and he called to recommend very
afternoon and stated that he and Mr. Queeny had

Mr. Belkney called me up at three o'clock this
Jerard Swope

Secretary Morgenthau
DATE February 19, 1942
INTER OFFICE COMMUNICATION

277

TREASURY DEPARTMENT

FROM

TO

Copy:1c:2/23/42

dated February 17, 1942.
in the American Republics,

All Diplomatic Missions
Circular telegram to
Enclosure:

of the General Aniline and Film Corporation.
concerning the vesting of ninety-seven percent of the stock
Missions in the American Republics, dated February 17. 1942,

herewith a copy of a circular telegram to All Diplomatic
the Honorable the Secretary of the Treasury and transmits
The Secretary of State presents his compliments to

FF

February 19. 1942

In reply refer to

WASHINGTON

DEPARTMENT OF STATE
Y

P

0

0

278

(DA)

A-A Copy:vx:2-23-42

HULL

RA

EO

to file a claim.

any legitimate interests which were adversely effected being given an ouportunity
as to what disposition should be made of them by the Secretary of the Tressury,
coods thereof were to be held in a special account pending further determination

stop In the order seiring the stock it was provided that the stock and the proeffort stop Seizure of the company by the Government was therefore necessary

the productive facilities of the company were important to this country's war
face value are outstanding in the hands of the American public and the fact that
$60,000,000, was inadvisable due to the fact that bonde aggregating $18,000,000

be protected stop Liquidation of the concern, which had total assets of around
Farben drug interests of Germany stop Legitimate Swiss and Dutch interests will

real ownership and control of most, if not all, of the stock is in the I. G.
the name of Swiss or Dutch concerns, but investigation has revealed that the

the corporation stop Practically all of the stock of this company was held in
of stock of General Aniline and Film Corporation and hence acquired control of
of the Treasury on February 16, 1942 seized 97 percent of the outstanding shares

cribed in Department's circular instruction of January 13, 1942, the Secretary
Acting under the powers granted under the First War Powers Act as desReference circular instructions of January 13, 1942, and January 22, 1942.
Circular, Seventeenth
AMERICAN REPUBLICS.

ATT DIPLOMATIC MISSIONS IN THE

February 17. 1942

TALEGRAM SENT

279

(Lower section of Chart 2.)

ports were but slightly below the previous week's figure.
week. Receipts at 9 other North Atlantic ports and at 6 Pacific
3,998 cars from the high figure of 7,755 cars in the previous
Receipts of export freight at New York dropped sharply to
(See Chart 2, upper section.)
an estimated 4,838 cars from 6,575 cars in the previous week.
Exports from New York last week declined rather sharply to

for 8,802 cars, as compared with 9,665 cars a week earlier.
As of February 16, there was additional storage space available
of 1,519 care in the amount of export freight on hand for unloading.
increased by 585 cars, but this was more than offset by a decline
20,146 cars. (See Chart 1.) The amount in storage actually
decline of 934 cars from the previous week's figure, standing at
unloading in New York harbor at the end of last week showed a
The volume of lighterage freight in storage and on hand for

Subject: The Export Freight Situation

the

Mr. Haas

Secretary Morgenthau
DATE February 19, 1942
INTER-OFFICE COMMUNICATION

280

TREASURY DEPARTMENT

FROM

TO

16
12

8

20

18

22

24

14

10

Thousands

JAN

NOV

MAR.

JULY

SEPT.

NOV

MAY

SEPT

JAN

JULY

MAY

Thousands

CARLOADS

CARLOADS

MAR

1941

1941

ILLULLED

C-303-D

LIHILL

- of - - Institution

Office of the Secretary of the Treasury

and coastal shipment. Figures exclude grain.

. Lergely export freight, but about 10% represents freight for local

AND ON HAND FOR UNLOADING IN NEW YORK HARBOR* *

1942

1942

8

10

12
14

16

18

20

22

24

LIGHTERAGE FREIGHT IN STORAGE

.
I

2

0

3

6

5

4

7

8

9

3

2

10

5

4

6

7

8

9
10

Thousands

CARLOADS

Thousands

CARLOADS

Thousands

111

SEPT

JULY

NOV

MAY

MAR

JAN.

NOV

SEPT.

JULY

MAR

MAY

CARLOADS

Thousands

CARLOADS

1111

JAN

JULY

MAY

MAR

JAN

none

mmm

Exports

1941

19 941

1941

Receipts for Export

At New York

At 6 Pocific Ports

SEPT.

At 9 other North

Atlantic Ports ..

NOV.

From New York

JAN

N

MAR

C-382-B

I of Rewards - Middle

Office of the Secretary of the Treasury

. Association of American Retroods

As estimated from date of general managers' association of New York

HILL the III

MAY

MOVEMENT
1942

1942
1942

JULY

SEPT.

NOV

0

I

2

3

4

5

6

7

8

9
10

2

3

4

5

6

7

8

9

10

us.

GS:blb 2/19/42

Washington, D. C.
war Production Board
Chairman

Mr. Donald M. Nelson

Secretary of the Treasury

Sincerely yours,
assistance.

attention simply to emphasize the need of your

your organization, and I am bringing this to your

Our Procurement Division has taken it up with

Board.

we must have assistance from the War Production

if we are to complete the shipments by April 1,
You will see there a number of items on which,
February 18.

under the Moscow Protocol Agreement, as of
Treasury Department on the status of purchases
statement of the Procurement Division of the
Lend-Lease organization, I am sending you herewith
a

yesterday with Mr. Stettinius, Administrator of the
In accordance with the conference which I had

Dear Mr. Nelson:

February19, 1942

283

In process of allocation.
Allocation deficiency: Requisition just received by V.P.B.

None

None

33,000 .

None

None

60,000

None

None

26,000

10,800 Tons

7,200 Tore

None

None

None

Not specified

Not specified

Not specified

Not specified

Meel Wire Fore

Meel Plate:

allocation.

48,000 .

72,000

Cold Rolled Steel Sheets

28,459

47,740

48,000

72,000

Cold Rolled Steel Stripe

120

180

None

.

None

22

130

"

12 Tons

Not specified

1,200

.

12 Tons

now in process of allocation.
Allocation deficiency: I Requisitions just received by N.P.B.

75,660

.

12 Tons

74,200

.

28,459

Not specified

.

28,459

500

.

74,200

lot falled Steel

"

.

Ditto

48,000

63,000 Tons

500

.

.

Ditto

=

specification from U.S.S.R. in order to allocate.
Allocation deficiency: W.P.B. awaiting clarification of

500

If

350

42,000 Tons

.

In process of allocation,
Allocati on deficiency: Requisition just received by T.P.F.

teel Rails

.

Specifications are being clarified with U.S.S.R. prior to
Allocation deficiency: Requisition just received by T.P.P.

1,800

Alloy Steel Ball God

Stainless Steel Wire

Steel Alloy Tubes

industry.

T.P.B. Feb. 16, 1942. Kow in process allocation throughout

16,000

16,000

72,000

4,022

.

6,880

6,880

7,792

42,000 Tone

63,000 Tons

.

5,960

.

5,960

5,960

Not specified

Not specified

.

1,001

2,470

"

1,000

1,000

1,000

.

35,015

35,015

1,001
800

24,000

.

.

24,000 Tona

1,001

36,000 Tone

36,000 Tone

3,000 .

72,000

4,500

Steel Pillets (Shell Steel)

Steel Wire

Calibrated Steel

Tool Steel

600

900

35,015

24,000

36,000

Barbed Wire

36,000 Tona

24,000 Tone

36,000 Tone

timplate

.

Feb. 16, 1942, in process of allocation.
Allocation deficiency: Receisition recd. in W.F.B.

48,000

.

5,960

"

.

fications to enable production.
vises they are endeavoring to obtain revision in speciin allocation orders. On allocation deficiency EPB adSuppliers claim inability to meet deliveries specified

10,000

"

shortage. Allocation deficiency Requisition received by
until Feb. 2 1942. will capacity insufficient to make up
Delivery deficiency due U.S.S.P. delaying mill production

Eigh Speed Tool Steel

ST72
REMARKS

APRIL 1, 19
ANTICIPATED B.

TOTAL SHIPPITS

PURCHASED
AMOUNT

TO APRIL 1, 1942
ALLOCATED
AMOUNT

RECEIVED

APRIL 1, 1942

REQUISITIONS

BY PROTOCOL BY

SHIPMENTS REQUIRED AMOUNT FOR THICH

PURCHASES UNDER THE AGREDITAS OF FEBRUARY 18, 1942

284

STATEMENT BY THE U.S. TREASURY DEPARTMENT PROCUREMENT DIVISION. ON STATUS OF
U. S. S. R. MOSCOW PROTOCOL AGREEMENT

REQUIREMENT
PROTOCOL
TOTAL

MATERIAL

8 2,951,730.00

$ 2,951,730.00

Not specified

Not specified

$18,000,000.00

$27,000,000.00

600 Kilo.

900 Kilo.

FURNACES

hand tools on which celivery schedules will be not.
Only shippents called for by April 1st are for mall

$22,300,000.00

$17,366,000.00

VARIOUS INDISTRIAL EQUIPMENT

.
.

"

.

.

.

.

-

#

#

$866,483.47

11,500 Tore

18,000 Tone

extrodes, Craphite
chrone Tire
Chronics

2,700

THE Silicon

1,800

2,700

thing and other ite's of Copper)

4,500

6,750

45,000

2,700

1,800 .

2,700

1,200 Tona

1,200 .

$266,483.47
11,500 Tons

1,800

Size Cable

1,800

18,000 Tona

"

.

.

$066,483.47

1,200

180

30,000 .

45,000

1,200

120

3,600

" Goods
#

.

1,200 Tone

3,050

"

.

"

1,200 Tors

"

.

.

2,700

2,700

4,875

6,750

45,000

2,700

1,800

.

1,620

180

2,400

.

.

4,875 .

6,750

.

Require 500 tone additional N.P.E. allocation.

2,700

1,080

3,055 .

1,800

30,000

1,800

60

.

1,620

180

-

Recuire 180 torn adds tional W.P.B. allocation.

1,080

3,900

3,900

#

.
120

60

.

Require 50 tons nickel additional T.P.B. allocation.

2,400

175 Kilo.

175 Kilo.

H

75 Kilo.

"

Require AA priority to complete.

by Electrolytic

lled Cartridge Brass Strip

1,200 Tore

Not specified

Not specified

12,000 Tona

18,000 Tena

rusives
anima

NON-FERROUS METALS
REMARKS

APRIL 1, 1942
ANTICIPATED BY

TOTAL SUPERTS

TO APRIL 1, 1942
PURCHASED
AMOUNT

ALLOCATED
AMOUNT

APRIL 1, 1942

RECEIVED

REQUISITIONS
AMOUNT FOR WHICH

BY PROTOCOL BY
SHIPMENTS REQUIRED

PURCHASES UNIFF THE AS OF FEBRUARY 38, 1942
STATEONT BY THE U. S. TREASURY DEPARTMENT PROCESS LIVISION ON STATUS OF
U. S. 5. R. VOSCON PROTOCOL ADREIMENT

285

285

REQUIREMENT
PHOTOCOL
TOTAL

"ATFRIAI

February 19, 1942.

Washington, D. C.

Secretary of the Treasury
The Hon. Henry Morgenthau, Jr.

- for week ended February 17, 1942.
who enclose Statement No. 21 - Aircraft Despatched

With the compliments of British Air Commission,

-

TELEPHONE HOBART 9000

WASHINGTON. D.C.
1785 MASSACHUSETTS AVENUE

BRITISH AIR COMMISSION

286

REFERENCE NO

PLEASE QUOTE

February 19th, 1942.

British Air Commission
TOTAL
-

60

2

U.K.

U.K.

tinson 049

1

ULTER
₹

U.K.

U.K.

10

ustang
ORTH AMERICAN

Middle East Port Sudan

5

ittyhawks
URTIBS

Middle East Port Sudan

8

U.K.

1

U.K.

altimore
LENN MARTIN

U.K.

U.K.

R9

6

TRCHILD

Basrah

3

Russia

ton III
GLAS

26

U. K.

U.K.

racobra
AZ

(via Bermuda)

2

U. K.

U.K.

alina
SOLIDATED

FOR USE IN CANADA
FLIGHT DELIVERED

287
MOST SECRET

AIR

SEA

BY

BY

ASSEMBLY POINT

DESTINATION

AIRCRAFT DESPATCHED FROM THE UNITED
- STATES

STATEME IT NO. 21

$156,000,000.

may have reduced British holdings to the equivalent of
in blocked sterling. By using blocked sterling, Argentina
informed us that Argentina at that time held about 612,000,000
Argentine Government to repurchase these securities. He also
Government up to 25% of blocked sterling may be used by the
Argentine National Debt and that by agreement with the British
sterling (or at the official rate about $172,000,000)of
informed us in January 1942 that the British held 143,000,000
or to about $156,000,000. Under Finance Minister Irigoyen
may have declined by the equivalent of $20,000,000 face value
in British holdings in the Argentine National Debt, which now
Probably the principal change since that time has been
Total

$1,561,900,000 $432,900,000
?

75,000,000
10,800,000
11,100,000
206,900,000
$130,000,000

120,000,000
116,000,000

Miscellaneous peso companies
companies

Miscellaneous sterling

Other Utilities

19,400,000
79,000,000
1,050,000,000

Tramways

Railways

National Debt

$ 177,500,000

Market

Nominal

This investment was distributed roughly as follows:

$1,562,000,000 and a market value of approximately $450,000,000.

ments had at that time a nominal value of approximately
investments in Argentina which indicated that these invest-

In December 1940, we made a survey of United Kingdom

Subject: United Kingdom investments in Argentina.
Mr. White
Secretary Morgenthau
DATE February 19,1942
INTER OFFICE COMMUNICATION

288

TREASURY DEPARTMENT

FROM

TO

approximation.

investments should not be regarded as more than a rough

The estimate of the market or actual value of the

how much British money there is in the Union Telephone Company.

included in the above table. For example, we cannot determine
There may be other minor British investments not
elephants".

Government is inclined to regard these railroads as "white
chase the British-held railways. He said further that his
Debt reflects an effort to force Argentina to agree to pur25% of blocked sterling to be used to repatriate the National
ment believes the refusal of the British to permit more than
profitable in recent years. Mr. Irigoyen said his Governclearly in railroads. These enterprises have not been
The largest British investment in Argentina is

-2289

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

290
DATE FEB 19 1942

Secretary Morgenthau
FROM

E. H. Foley, Jr.
After the outbreak of war with Japan the F. B. I.
took into custody a Japanese named Maruyama, who operated

a restaurant named the Tokio Roof Garden in Miami, Florida.
Ostensibly as a side-line Maruyama operated an

airplane storage and repair snep. One of the four planes
found in the shop is registered in the name of an American
citizen of Japanese descent, Kenneth Itch, who is now in a
unit of the United States Army Air Corps stationed at

Trinidad, British West Indies. Our investigators on the
premises found letters indicating that photographs of
military equipment were being taken by Itch and sent to
Maruyama. This information has been furnished to Army

Intelligence and will be given to the F. B. I. also.

8.107L

291
FEB 19-1942

My dear General:

I have received your letter of February 11,

1942, in which you refer to an application filed with
this Department by the American Friends Service Committee

to purchase in Switzerland milk to be used in the American
Friends Service Committee relief program in France.

In view of existing circumstances, the application in question has been formally referred to the
Secretary of State for his views and recommendations,

and to date we have not received a reply. Accordingly,
you will understand that the Treasury Department is not

in a position to take action upon the pending application
at the present time.
Sincerely,
(Signed) R. Morgenthau, Jr.

General John J. Pershing,
Washington, D. C.

file stampson
BLTimmons mgb 2/13/42

JOHN J. PERSHING
WASHINGTON

February 11, 1942

The Honorable

Henry Morgenthau, Jr.,
Secretary of the Treasury.
My dear Mr. Secretary:

At the request of Mrs. Seton Porter, with whose
work for French soldiers and later for destitute children
of unoccupied France you undoubtedly are familiar, and
because of my own conviction that the organization involved is doing a great humanitarian service, I am taking

the liberty of soliciting your personal consideration of

the present situation of the American Friends Service Committee (The Quakers).
This organization has heretofore purchased from
neutral countries in Europe powdered milk and food, prin-

cipally the former, with which to carry on its live-saving
of

work among children of unoccupied France. Its supply
these necessities is now practically exhausted, but an
additional two hundred tons of Swiss milk can be procured
if the Treasury Department will grant the necessary
license. I understand that the State Department has no
objection to the purchase of this milk provided payment can
be made in America and that accordingly arrangements have

been made to deposit dollars in New York to the credit of
Nestle Milk Corporation.
In view of the present strained relations between
the French Government at Vichy and our own, perhaps the

State Department has changed its view, but if not I hope

that you may find it feasible to direct the issuance of the
license the Quakers seek.

With high esteem and cordial regards, believe me,
my dear Mr. Secretary,
Sincerely yours,

C

293

0

P

Y

TRB

Santiago

This telegram must be
paraphrased before being
communicated to anyone
other than a Governmental

Dated February 19, 1942
Rec'd 6:32 p.m.

agency. (BR)

Secretary of State,
Washington.

290, February 19, 5 p.m.

Department's confidential telegram no. 188, February
18, 7 p.m.

All cases approved for publication. It is recommended
that Casa Hargo also be listed under the style, Gonzalez y

Cia. Ltda.
BOWERS

HTM

Copy bj

294
Y

DEPARTMENT OF STATE
WASHINGTON

In reply refer to

February 19, 1942

FD 837.5151/139

The Secretary of State presents his compliments
to the Honorable the Secretary of the Treasury and encloses a copy of confidential despatch No. 3418, dated
February 9, 1942, from the American Embassy, Habana,
Cuba, concerning Cuban peso exchange rate.

Enclosure:
From Embassy, Habana,

Despatch No. 3418,

February 9. 1942.