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DIARY

Book 508

March 15 - 18, 1942

-A
Book

Airplanes
Glenn Martin Company manufacturing program - 3/17/42

Republic Aviation plant - HMJr's visit to - 3/18/42

508

Page
314
349

a) General Smith-HMJr conversation - 3/19/42:
See Book 509, page 22

American Federation of Labor
See Revenue Revision

-BBrown, Prentiss M. (Senator, Michigan)
See Financing, Government: Defense Savings Bonds
(Overtime Wages)

Re-election discussed by Brown and HMJr: Brown

suggests certain ways in which Treasury could help 209

3/17/42

Business Conditions
Haas memorandum on situation, week ending March 14,
1942 - 3/14/42

116

-cCanada

See Silver
Coast Guard

Equipment to be used in anti-submarine patrol 368

Gaston memorandum - 3/18/42
Colombia

See Latin America

-DDallas, Helen
See Financing, Government: Defense Savings Bonds

(Hinckley, Mr.)

Defense Savings Bonds

See Financing, Government
Doughton, Robert L.
See Revenue Revision

-EExcess Reserves

See Financing, Government
Exchange Market

Resume's - 3/16/42, etc

165,343,410

Exports

To Russia, Free China, Burma, and other blocked countries,
during 10-day period ending March 10, 1942 - 3/17/42
Freight Situation - Haas memorandum - 3/18/42.

328
385

Book Page

Federal Reserve System
See Financing, Government
Financing, Government

Excess Reserves: HMJr tells Treasury group he wants
greater reserves in New York "to do my financing at

a lower rate"; also wants competition - 3/16/42
a) $500 million on April 2 and $500 million on
April 23: HMJr's suggestion
b) Burgess offers tentative suggestions for

508

45,63
48

Treasury financing
Federal Reserve System: Proposed agreement with - Haas
memorandum - 3/16/42.

71

74

Burgess-Stonier-Haas discussion - 3/16/42
Demand Obligations - increased supply of: White
memorandum as to whether this might prove to be
embarrassing to Government - 3/16/42
Sproul memorandum: "General Treasury program incompatible

with primary objective of obtaining largest possible

amount of funds outside of banking system" - 3/18/42
Federal Reserve prepared to follow Treasury request

78

81

370

-

"even to support a bill rate of a quarter or of
twenty-six" - Bell tells Treasury group - 3/19/42:
See Book 509, page 34

Proposed press statements by Federal Open Market
Committee and Treasury - 3/19/42: Book 509, page 47

Posted bill rate and excess reserves - 3/19/42: Book 509,
page 48

Conference of Treasury group - 3/20/42: Book 509,
page 164

Conference; present: HMJr, McKee, Eccles, Viner, Haas,

Buffington, Bell, and Sproul - 3/20/42: Book 509,
page 192

a) Amounts for which each bank can subscribe:
Book 509, pages 236 and 253

b) Comparison of par and book values of United
States obligations as represented by State
bank members: Book 509, page 254

Federal Reserve asked for reaction to proposed April
issues of Treasury Certificates of Indebtedness 3/23/42: Book 510, page 148
Defense Savings Bonds:

Overtime Wages: Brown (Senator, Michigan) suggests
payment be made in non-redeemable bonds cashable

monthly after the war - 3/16/42
a) Graves memorandum

43
58

Hinckley, Mr.: Ineligibility as a result of presidency
of Youth Congress and recommendation by Helen Dallas

discussed at 9:30 meeting - 3/17/42

Toscanini, Arturo: HMJr's letter of thanks - 3/17/42.

Agents: Number qualified, etc., May 17, 1941--

168-A
320

March 17, 1942

321,324

3/17/42

325

3/17/42

327

Comparative statement of sales during first 13
business days of January, February, and March Daily changes in stock of Series E Savings Bonds -

- F - (Continued)
Book Page
Forced Savings

See Inflation
Freight, Export
See Exports

-GGold

See Latin America: Colombia

. U.S.S.R.
-HHarbor and Port Protection
Waesche, Durning, Gaston, and Parker discuss in
New York - 3/18/42
Hinckley, Mr.

508

367

See Financing, Government: Defense Savings Bonds

-IInflation
Rationing (of Consuming Power), General: Tie-up with
forced and voluntary savings expounded by White at
9:30 meeting - 3/17/42
a) White memorandum

168-M

168-S

-LLatin America
Colombia:

Central Bank asks that the gold sold to Federal

Reserve Bank of New York be left in Colombia owing

to transportation difficulties; White disapproves -

3/16/42

135

Mexico:

See Silver
Lend-Lease

"Lend-Lease in reverse" discussed by representatives
of Treasury, Agriculture, War Department, State
Department, and Lend-Lease - 3/17/42
-MMartin Company, Glenn L.
See Airplanes
Mexico

See Silver

225

- M - (Continued)
Book

Military Reports
Coordinator of Information reports:
British Home Intelligence, week ending March 9, 1942 3/16/42

Page

168

Oil and German Strategy - 3/17/42
German Home Propaganda - 3/17/42
Kamarck summaries, March 16-18, 1942

345
346

162,415

-NNational Youth Administration
HMJr's attitude toward abolishing discussed by
Aubrey Williams and HMJr - 3/16/42

40

a) HMJr's letter to Byrd Committee - 3/21/42:
See Book 510. page 72
1) Copies to FDR, Mrs. FDR, and Williams:
Book 509, page 89

a) Williams thanks HMJr: Book 509,
page 126

FDR's disapproval of abolishment voiced in letter to

McNutt - 3/19/42: Book 509, page 117
Thomas, Elbert (Senator, Utah) : FDR's letter to McNutt
concerning appearance before: Book 511, page 326

NORMANDIE, SS

Salvage operations and improbability of use as transport
ship - Gaston memorandum - 3/18/42

369

-OOvertime Wages

See Financing, Government: Defense Savings Bonds

-PPort and Harbor Protection
Waesche, Durning, Gaston, and Parker discuss in
New York - 3/18/42

367

-RRationing (of Consuming Power), General

See Inflation
Republic Aviation Corporation
See Airplanes
Revenue Revision

Doughton, Robert L.: Tells Sullivan he is going to tell

FDR he cannot handle tax legislation so long as Treasury,
Army, and Navy are not in accord - 3/17/42
"War Taxation": Report of American Federation of Labor
Tax Committee - 3/18/42

211

378

-SBook Page

Savings, Forced

See Inflation

Savings, Voluntary

See Inflation

Scandinavia

American films: German pressure to prohibit importation
of - American Legation, Stockholm, cable - 3/18/42

508

392

Services of Supply

See War Department

Silver
Purchase agreements - Canada and Mexico compared 3/18/42

383

-TTaxation
See Revenue Revision

Tolan, John H. (Congressman, California)
Third Intorim Report of Committee Investigating
National Defense Migration sent to HMJr - 3/17/42
Toscanini, Arturo

309

See Financing, Government: Defnese Savings Bonds
Transportation

Coordination of domestic and ocean - tentative draft 3/17/42

197

Turkey

United States currency selling at steadily increasing
discount throughout Near and Middle East - American
Embassy, Ankara, report - 3/17/42

338

-UU.S.S.R.

Shipment of gold to United States - arrangements for
discussed - 3/18/42

395

-VVoluntary Savings

Inflation

-WWar Department

Services of Supply: Organization of - 3/17/42

180

.

1

Copy No.

13

BRITISH MOST SECRET

(U.S. SECRET)
OPTEL No. 87

Information received up to 7 A.M., 15th March, 1942.
NAVAL

The enemy ship which was attacked in the Channel yesterday was probably hit by a torpedo and is now in LE HAVRE.

Two E-boats were probably sunk and an enemy destroyer hit by gunfire.
Our destroyers received superficial damage.
One of H.M. destroyers and a merchant ship were sunk during an attack
on a coastal convoy off CROMER early this morning. One E-boat was damaged. An

-boat was also damaged in an ineffective attack on a convoy off SUFFOLX on the

hight 14/15th. A Junkers 88 was destroyed while attacking a coastal convey last
ight.
MILITARY

LIBYA. 13th. Resistance by enemy patrols tended to increase during
last few days. Free French troops have now returned to CHAD territory from
Southern FEZZAN, Five station posts were captured during the operations with
negligible losses.

BURMA. 12th, All quiet PROME Road Sector. An attack by our troops
in SHWEGYIN area reported progressing favourably.

RUSSIA. Russian attacks are continuing in RSHEV area, Heavy fighting
is taking place in the YUKHNOV area,
3. AIR OPERATIONS

13/14. COLOGNE. 112 bombers dropped 98 tons of high explosive and

4,300 incendiaries, including 186 of 250 lbs. representing about another seventy

tons. Many large fires seen in the centre of the city, near a railway junction and
just west of the main station. Eighteen R.C.A.F., twelve R.A.A.F. and four New
Zealand aircraft took part. One R.A.A.F. bomber is missing.
14th. During three offensive operations over the Channel, in two of
which aircraft of Coastal and Bomber Commands were given escort, Spitfires destroyed
ten enemy fighters and probably two more without loss.

14/15th. Enemy activity consisted mainly of anti-shipping and seamining operations in the BRISTOL CHANNEL and THAMES ESTUARY,

LIBYA. 13th. Fifteen dive bombers, escarted by nine Italian fighters,
attacked TOBRUK, Kittyhawks destroyed two fighters and anti-aircraft shot down one
bomber and damaged another.

MALTA, 14th. HAL FAR aerodrome raided by fifty-eight aircraft.
Numerous oraters made and one Hurricane destroyed on the ground. Spitfires and
anti-aircraft accounted for one fighter, probably destroyed two and damaged two.

58

TREASURY DEPARTMENT
WASHINGTON

March 16, 1942

MEMORANDUM FOR THE SECRETARY:

You asked me this morning for comment on a proposal
by Senator Brown to require the payment of overtime

wages in the form of a special non-interest-bearing,
non-transferable, non-redeemable security, to be cash-

able by the holder after the war, in installments.
I would comment as follows:

1. The proposal is for forced savings, which you
have consistently opposed. On March 6, in testifying
before the Ways and Means Committee, you said, "At
this time I hope the committee will not force on me
forced savings in any form, because we are getting
under way nicely the voluntary pay-roll deduction plan.

That should be given a thorough trial."

2. The proposal is discriminatory. It would reach

only one class of people, the wage-earners, and only
some of those, and would leave all other classes untouched-investors, self-employed, farmers, white-collar workers,
etc.

3. As to those affected, the plan would be confiscatory. It would confiscate some fraction of wages, large
or small according to the length of the war.

4. It is questionable whether a valid statute could

be drawn to effectuate the plan on a compulsory basis.
In view of its discriminatory and confiscatory aspects,
the proposal might very well be found unconstitutional.

-2-

Larry Bernard, with whom I have consulted informally,
concurs with me in this view.

5. A voluntary plan for the investment of over-

time wages in a security such as is described above
could undoubtedly be worked out, although it would

probably require legislation. I would, however,

question the wisdom of our attempting to promote the
sale of a non-redeemable, non-interest-bearing security

at this time, in competition with interest-bearing,
redeemable savings bonds.

Conclusion

I believe that the Department should not give its

indorsement to Senator Brown's proposal, but that we

should continue the effort to induce workers generally,

along with all other citizens, to invest a fraction of
income regularly in the present Defense Savings securities, on a voluntary basis.

GRAVES

59

2

RESTRICTED

MID 319.1

Situation

No. 659

M.I.D., W.D.

11:00 A.M., March 15, 1942.

8-11-41
SITUATION REPORT

There is nothing to report.

A situation map will not be issued this date.

RESTRICTED

3

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

Mrs. McHugh

FROM

Mr. Kuhn

March 16, 1942

We tried to make an appointment, but the Secretary had to

postpone it until Mr. Disney's next visit.
F.K.

4

March 9, 1942

Ferdinand Kuhn, Jr.
Secretary Morgenthau

I want to see Disney when he is here. Please
take it up with me Monday morning so that we can make
an appointment.

Dismused at 9.30 - 3/9F allow up 3/12-

spoke to Day not 3/9 in Worth 3/11

Hmy will have 3111- left - by

bringy of

Homp evening could not see - finished

5

March 16, 1941.

Mr. Ferdinand Kuhn
Secretary Morgenthau

I am very disappointed that we have got no where

on our tax publicity program. John Sullivan was supposed
to do something to back up my Cleveland speech. Nothing
has happened. Did I not appoint a Committee to handle this?
I suggest we use some of these favorable tax letters.*
Please speak to me.

*See Pages 15 and 18 of Mrs. Forbush's Mail Report for 3/13/42.

Followed up with Kuhm 3/19 - funshed Pr Kahn

6

March 16, 1942
9:15 a.m.
GROUP MEETING

Present:

Mr. Paul

Mr. Sullivan
Mr. Haas

Mr. Buffington

Mr. Gaston
Mr. Graves

Mr. Thompson

Mr. Blough

Mr. Viner

Mr. Bell

Mr. Foley
Mr. White
Mrs. Klotz

H.M.JR: Where is Sullivan? I wanted Sullivan and
Paul.

MR. BLOUGH: I didn't check.

H.M.JR: Did you go on the Hill with him, Roy?
MR. BLOUGH: Yes.

H.M.JR: I don't think you are this morning.
Norman, while we are waiting, I can't remember, it
is a week or ten days ago, I asked some of you to get
together on this question of coordinating. You were

away that one day.

MR. THOMPSON: Yes.

7

-2(Mr. Haas entered the conference.)

H.M.JR: Where does that thing stand now? I referred

it to your office.

MR. THOMPSON: I gave you a report on it the day
following.
H.M.JR: Did you?
MR. THOMPSON: Yes.

H.M.JR: Could you dig it up and walk it in?
MR. THOMPSON: Yes.

H.M.JR: Is that where it stands?
MR. THOMPSON: I assume so. I made a recommendation

there, but I think it is all taken care of by Mr. Gaston.
MR. GASTON: I spoke to you about it that same day.
I gave orders immediately to have Maloney in New York

put in charge of that--

H.M.JR: That isn't what I mean. Should Irey stay

on exclusively as coordinator or should he go back to
Revenue Intelligence?

MR. GASTON: That is not what Norman is referring
to. We are ready to make our recommendation on that.

H.M.JR: That is what I meant. You people are ready

on that?

MR. GASTON: We are ready, yes.

H.M.JR: Well, sometime this morning. Who else is
in on that?
MR. GASTON: John Sullivan.

(Mr. Paul entered the conference.)

8

-3H.M.JR: Good morning, Randolph. I won't keep you
any longer than necessary.

MR. PAUL: O.K. I was just studying my lesson.
H.M.JR: Well, as soon as Sullivan comes, I want to
bring up something that affects both of you.
Thompson?

MR. THOMPSON: Senator Tydings has sent a question-

naireto practically all of the sections and the bureaus
and divisions chiefs in the Department on personnel and

space. It is a very disorderly and abusing way to send

a questionnaire around.

H.M.JR: Why do we have to do that? Why?
MR. THOMPSON: Well, there is a Senate Resolution--

(Mr. Sullivan entered the conference.)
H.M.JR: Come up here, John, where I can see you.

Let's just wait a minute. John, and Paul, on the twenty-

eighth of January I had a meeting in my room at which
Kuhn was sick, Sullivan, Foley, and Paul were present.
I brought up the question about who was going to follow
up on my Cleveland speech and the machine says this. We

were discussing the thing. I say, "Well, who wants to

say 'I will take the responsibility in consultation with
other people in the Treasury to see this thing through'?"
And the answer was, Mr. Sullivan, "I will do it."
MR. SULLIVAN: That is right.

H.M.JR: Now, what is the situation on that?
MR. SULLIVAN: Well, we are waiting until the outcome of the Rules Committee today. After that meeting
Mr. Buffington and Mr. Morris and Mr. Kuhn and Paul, Mr.
Gaston and I met and discussed different people. There
was the Knollenberg interlude. After that, Mr. Gaston
got Mr. Clevenger down from New York. We talked with

8

-3H.M.JR: Good morning, Randolph. I won't keep you
any longer than necessary.

MR. PAUL: O.K. I was just studying my lesson.
H.M.JR: Well, as soon as Sullivan comes, I want to
bring up something that affects both of you.
Thompson?

MR. THOMPSON: Senator Tydings has sent a question-

naireto practically all of the sections and the bureaus
and divisions chiefs in the Department on personnel and

space. It is a very disorderly and abusing way to send

a questionnaire around.

H.M.JR: Why do we have to do that? Why?
MR. THOMPSON: Well, there is a Senate Resolution--

(Mr. Sullivan entered the conference.)
H.M.JR: Come up here, John, where I can see you.

Let's just wait a minute. John, and Paul, on the twentyeighth of January I had a meeting in my room at which
Kuhn was sick, Sullivan, Foley, and Paul were present.
I brought up the question about who was going to follow
up on my Cleveland speech and the machine says this. We

were di scussing the thing. I say, "Well, who wants to

say 'I will take the responsibility in consultation with
other people in the Treasury to see this thing through'?
And the answer was, Mr. Sullivan, "I will do it."
MR. SULLIVAN: That is right.

H.M.JR: Now, what is the situation on that?
MR. SULLIVAN: Well, we are waiting until the outcome of the Rules Committee today. After that meeting
Mr. Buffington and Mr. Morris and Mr. Kuhn and Paul, Mr.
Gaston and I met and discussed different people. There
was the Knollenberg interlude. After that, Mr. Gaston
got Mr. Clevenger down from New York. We talked with

9

-4him, and I think about two days after that was the hearing on the Cochran bill before the House Ways and Means

and that is hanging fire, and this morning it is coming

up before the Rules Committee.

Mr. Paul and I are agreed if that bill passes that
definitely ends any chance of effectuating the Cleveland
speech.

H.M.JR: Yes, but we talked about Epstein, and we
were going to have somebody follow through, get people
to speak.

MR. SULLIVAN: That is right.
H.M.JR: But nothing has happened?

MR. SULLIVAN: That is right.
H.M.JR: You haven't got anybody doing it?
MR. SULLIVAN: No.

MR. GASTON: Clevenger seemed to be quite anxious

to undertake it.

H.M.JR: Let's call a spade - nothing is being done
right now?

MR. SULLIVAN: Not a thing, sir.

H.M.JR: It is kind of tough on me. I mean, I went
out - I forget when I spoke in Cleveland - and made this
speech. This meeting is the twenty-eighth. I don't know
when I spoke in Cleveland. From this day on - I mean,
nobody has just gone out from the Treasury to back me

up. What are we going to do about it?

MR. SULLIVAN: I think it depends entirely on what
happens today on this bill.

H.M.JR: But let me put it - let me raise another
question. I mean, this wasn't - it was the question of

10

-5getting backing on the fight on states and municipals.
MR. SULLIVAN: That is right.
H.M.JR: And outside of my speech, nothing has

happened.

Now, let me get the thing. There is this Mrs. Catt,

a-Boman of over eighty, a very influential woman, comes
out, most prominent among women's writers, and makes a

statement attacking us on our joint returns. There is

something that should be handled automatically. Two,
yesterday in the New York Times, three or four columns

by Stolper, and today, a very tricky answer, editorial
in the New York Times, in which it said - well, they
take my figures, part of my figures, but the other part
are no good because they are based on the TNEC which is

all wet, see. At four o' clock this afternoon undoubtedly
they will ask me about the Stolper letter or the answer,
because he says we are fallacious, and he is intellectually
dishonest and the drive is on for the sales tax and lowering the exemptions. Now, who in the Treasury, because
the days aren't long enough, is going to watch the papers,
somebody in taxes on - like Stolper, state and municipal
taxes, a woman like Mrs. Catt, who in the Treasury can
I turn to and who will say, "We are watching the papers
and we are backing you up, and if you make a speech in

Cleveland, don't worry, Boss, we will back you up. Who

is really going to do that?
MR. PAUL: Mr. Secretary, I think there are two
aspects of that. There is the backing you up from the
point of view of giving you answers, and there is another
completely different aspect which is backing you up from

the standpoint of organizing publicity.
Now, I would like to have that responsibility fixed.
I will come in any time and back you up from the standpoint of whether you are right or wrong and what you
should say to the press. I am willing to do the other
if you want me to, but I think there isn't any centralization of responsibility there.

11

-6H.M.JR: Well, frankly, I thought that - there has
been a shift since that - but on the twenty-eighth of
January the responsibility for getting people to speak
and go out would be Sullivan's.

at all.MR. SULLIVAN: There wasn't any question about that
H.M.JR: And I don't see that - despite the cleavage
that you (Paul) make - now anybody get in on this that

wants to - I mean, we have got a program, and then there

is the question of getting people to back us up. There

is this thing that they are doing, trying to get Green

and what's-his-name to come in here and make a joint

thing, and there is a question of what you people would -

I certainly am not going to do it. It is silly for me

to have to watch it. But at four o' clock today somebody
ought to say, "We will have an answer for you on the

New York Times editorial, and we will have an answer on

Stolper's letter of yesterday, so if you are asked at
press," and so forth, and somebody constantly stirring
up people to back up the Treasury. I don't see that -

I think it is all one.

MR. SULLIVAN: Mr. Gaston and I wanted to talk to
you this morning on Clevenger.
H.M.JR: What do you think, Herbert? How should

this be fixed?

MR. GASTON: Well, I think, as Randolph says, there
are two different things, but at the same time one person

can handle those two different things. I think we ought
to have somebody in here to handle it. I don't think
anybody here now has time to give attention to all of
it, or is equipped to. I think we should have somebody
in as soon as possible if we decide to go ahead and fight

on that.

H.M.JR: Well, that was the purpose on the twentyeighth. That is what we said on the twenty-eighth of
January. You were in on that.

12

-7MR. GASTON: Yes.

H.M.JR: That is a long while.
MR. GASTON: I did give a lot of material to some

people who held a meeting up in Mrs. Pinchot's home,

but that was a small matter.

MR. PAUL: Well, I am certainly giving material

to people.

H.M.JR: Yes, but I want to talk to somebody. I

want somebody to make suggestions. I want somebody to

get speakers. I want somebody, as I say, that I don't
have to be needling. I want somebody to be thinking
about this thing. Let's just take these two people and
this question of - now, there was this executive meeting
of the governors. Who is contacting the Committee of
Governors? Who is contacting the mayors? There is all
this stuff to be done.
MR. PAUL: Well, if you will just say who you want

to do it definitely and put the responsibility in one
centralized place, then it is a question of getting men no one person here can do it all. It is a question of

organizing and getting people to go out here and there
and perhaps having a man versed in publicity and all that

sort of thing.

MR. GASTON: I think this man we spoke of could do

a good job on it. He did this B.M.I. fight against the
Ascap. He did a very good job on it.
H.M.JR: What is his name?
MR. GASTON: Russell Clevenger. He is an ex-New

York Times financial writer.
John?

MR. PAUL: I thought he was an able chap, didn't you,
MR. SULLIVAN: Very.

MR. GASTON: He is willing to come.

13

8H.M.JR: Why don't we take him on?
MR. GASTON: Well, we had him down here two weeks

ago, and he indicated he was willing to come, but we have
been waiting on this-MR. SULLIVAN: We have been waiting on the Cochran

bill, Mr. Secretary.

MR. PAUL: Yes, but I think we need something anyway,

irrespective of this particular point.

H.M.JR: I don't see why you have got to sit back

and wait on the Cochran bill. Take joint returns, for
instance. Take the slew of stuff that is in every paper
on sales tax. I finally got that sales tax story over
myself and they have got the figures; and, incidentally,
I want - I have got to borrow Blough this morning to have
that answer on the Stolper article, and unless there is
somebody else - and the editorial in the Times today.
MR. PAUL: Shere can go up with me. That is all right.
H.M.JR: Because he is involved. Have you read the

two things?

MR. BLOUGH: No.

H.M.JR: Well, get them and after you read them, brief

them for me. The whole thing, it all gets back, they say
that we based our stuff on TNEC, you see.

MR. BLOUGH: It is not true.

H.M.JR: And that is full of holes. And that TNEC
stuff is the thing that this Hildegarde Kneeland did, isn't it?
MR. BLOUGH: It depends on what they are talking about.

H.M.JR: It is such an easy thing to go back at the New
York Times, and other papers will pick it up and pick it up.
MR. BLOUGH: There is nothing we have done that has

any tie-up with the TNEC that I know of.

H.M.JR: Well, if it isn't answered today, all the
other papers will run it; and, as I say, the Stolper article

yesterday and the Times editorial based on it.
MR. BLOUGH: Right.

H.M.JR: Now what about this man?
MR. SULLIVAN: He is a good man.

14

-9MR. GASTON: And this broadening out of the whole tax

job, we were considering it solely from the standpoint of
the tax-exempt proposition but covering the whole field is
certainly, regardless of the outcome of this-H.M.JR: Where is this fellow Merillat? He was good.
Where is he? You don't think he is any good?
MR. BLOUGH: I say he is in Honolulu, isn't he?
MR. GASTON: He is with Foreign Funds somewhere.
H.M.JR: Was he good, Roy?

MR. BLOUGH: I don't know if he would be any good on

this job. He did a very nice job in writing up the tax
sentiment.

H.M.JR: What is he doing in Honolulu?
MR. FOLEY: I don't know.
H.M.JR: Let's bring him back to Washington, Norman.
He worked in Roy's shop.
MR. BLOUGH: He worked with Mr. Tarleau, but he is

not a trained publicity man. He wrote a very nice sum-

mary of news.

H.M.JR: No, but take a trained publicity man, could
he prepare the stuff for him?
MR. BLOUGH: That I think he could do.
MR. GASTON: Covering the whole field, the man will
need help.

MR. SULLIVAN: I think Merillat would make a very
good man for him, Mr. Secretary, especially if we decide
on Clevenger who comes in from the outside and who is not

familiar with all of these things that Merillat knows so
thoroughly.

MR. BLOUGH: I would agree with that statement.

H.M.JR: All right, let's get him back. Well, then,

it gets down, where should this go? I mean, who should

15

- 10 he be responsible to, this fellow Clevenger? I mean,
whose group, who is going to follow all the things

and is going to back up the Treasury, where does he go
to?

MR. PAUL: Well, that is up to you. He can go to

John, or he can go to me. He ought to go to somebody

that is right in touch with the program all the time.
MR. SULLIVAN: I think he would have to be very

closely in touch with Randolph at all times regardless
of whom he goes to, Mr. Secretary.

H.M.JR: You do? All right, will you take it,
Randolph?

MR. PAUL: Sure, I will take it if I can get the
help, which I assume I can. I will get after Mr.

Clevenger today, and we will get the other man back to

help him, and we will head it up that way, if you say
so.

H.M.JR: Then the idea is to work this thing up.

MR. PAUL: That is right. We will work it out

right away.

H.M.JR: What?

MR. PAUL: We will work it out right away.

H.M.JR: All right. You are excused.
(Mr. Paul left the conference.)
H.M.JR: Did I get you (Sullivan) out of bed?
MR. SULLIVAN: No.

H.M.JR: You mean yes. I mean not the sick bed?
MR. SULLIVAN: No. Two no!s.

16

- 11 -

H.M.JR: After hearing all this coughing, I think
we will get rid of these people. The President said -

told the story, it took half an hour to tell it at

Cabinet, about how this man and wife who went down

somewhere in Mexico to visit this lost tribe for a year,
ninety people were living there, the Indians. They
said, "Well, aren't they imbred and sick?" He said,
"No, they have just got one rule there. If anybody in
the tribe gets a common cold, which they get, they just
point a finger at him and he has to leave the tribe for
one week."

MR. HAAS: I am ready to go. (Laughter.)
H.M.JR: That is very good, George.

MR. BELL: That was kind of a forced cough, I

think.

H.M.JR: Herbert?
MRS. KLOTZ: Harry looks sick.

H.M.JR: I didn't hear him cough.
MR. GASTON: I expect to have that letter in to you
today about foreign representatives.

H.M.JR: All right.
MR. GASTON: I have got a very nice letter from the
Coast Guard in Honolulu praising the work of the Narcotics

man there who attached himself to the Coast Guard during
the emergency. The War Department raised some objection

to - out in Seattle to giving these these Lend-Lease
figures going on Army transports, and I called up Patterson's
office, and I think that got things straightened out so
they will let us have the stuff.
H.M.JR: Who objected to it?
MR. GASTON: The Transport Service of the War Depart-

ment. Some of those shipments are going on transports,

17

- 12 and they wouldn't give the Customs Agent the figures
until they got orders from the War Department, so I

think we have got that thing straightened out. You

might be interested to know that the Saturday Evening

Post has fired Stout because of his isolationist attitude. They are cleaning house on the editorial staff.
Fuller is behind it, the general manager. I think they
will get rid of Garet Garrett, who has been doing the
isolationist stab-in-the-back editorials. I suppose
you looked at that material that Grant gave you.

H.M.JR: I turned it over to Sullivan.
MR. GASTON: We don't find anything wrong with

Hennigan other than the fact that he is making about

forty-five or fifty thousand dollars a year, and I
don't know why such a man who is making that in the

law practice wants to be connected with the Internal

Revenue.

H.M.JR: I know a man who is making a hundred thou-

sand dollars a year and wants to be Alien Property

Custodian. (Laughter.)

MR. GASTON: Well, that is a little more attractive
proposition, I would say. I would like to go to New York
to spend the day tomorrow if you don't mind.

H.M.JR: That is all right.
MR. GASTON: It is on Harvard protection matters.
Waesche is going up.

H.M.JR: What is the banquet?

MR. SULLIVAN: Friendly Sons of St. Patrick.
H.M.JR: O.K.

MR. GASTON: That is all.

H.M.JR: Have you got an inspection up there too,
Ed?

18

- 13 MR. FOLEY: I could.
H.M.JR: What is on your mind?
MR. FOLEY: Have we decided who is going to appear
before the Rules Committee on the Cochran bill?

MR. SULLIVAN: That is what - both Randolph and I
are going, and we are going to take Chuck with us.
H.M.JR: What else do you have?
MR. FOLEY: Nothing.

H.M.JR: Stay behind.
MR. BUFFINGTON: Mr. Disney saw Mr. Cole of the
Reader's Digest.
H.M.JR: Mr. who?
MR. BUFFINGTON: Mr. Cole of the Reader's Digest.

They are very favorable to that idea, and Roy Disney is

coming down Tuesday or Wednesday to discuss some further

things. Our Donald Duck picture ends today.
H.M.JR: What do you mean?

MR. BUFFINGTON: They are going to stop showing it.

They have shown it in close to twelve thousand theaters.

H.M.JR: And they are going to stop showing it in-MR. BUFFINGTON: Yes. They feel they have covered

practically the entire field.

H.M.JR: Supposing the theater wants it.
MR. BUFFINGTON: They will let them have it. They

are keeping fifty reels in reserve for any requests
they may have.

H.M.JR: Are there any letters you could write to

that one man in particular who has done such a good job?

19

- 14 MR. BUFFINGTON: Do you mean Miss Spitzer.

H.M.JR: On the distribution.
MR. BUFFINGTON: Oh, Herman Robbins. I think it

would be a nice thing to write a letter.

H.M.JR: You write a letter and I will sign it.
MR. BUFFINGTON: That is all.

MR. BLOUGH: Mr. Sullivan may want to bring this

up, but Mr. Tugwell has been trying to get us to send
somebody to help him as a fiscal adviser. He wants us
to pay the bill, and we have been trying to figure out

what to say about it. I think he talked to you some
time ago, perhaps.

H.M.JR: We can't do it. They will have to pay
the bill. Harold, afterward, if you would take care
of this, for me, and put in some words. She has dis-

covered Taxes To Beat The Axis, and she has written
words to the song, Deep In The Heart of Texas. Look

her over and see if I ought to meet her. The words
aren't bad.

MR. GASTON: Bob Burns is the fellow that started
that Deep In The Heart of Taxes.

H.M.JR: Is it? It is a good song. Anything else,
Roy?

MR. BLOUGH: Deep In The Hurt of Taxes, Mr. Tarleau

said the other day, and I thought it was very good. No,

I have nothing.

H.M.JR: George? Deep In The Hurt. You can sing

that song to Sam Rayburn.

MR. HAAS: Here is that report. I will have another
one at four o'clock today.
H.M.JR: Look, as I remember, they got me kind of
confused on this thing.

20

- 15 -

MR. HAAS: I wonder if it would. That first
sheet is the one you saw the first day of Philadelphia

alone. Now, the second sheet is all Russians at any

port.

H.M.JR: Oh.

MR. HAAS: This is all Russian, including the
Gulf and other places, Boston and New York. This is

Philadelphia beginning back at that Monday and crosses

out those that sailed since March nine. It is just
for Philadelphia and that is all Russian.

H.M.JR: But these are the ones which have sailed?

MR. HAAS: Yes, these are for Philadelphia. You
asked for them specifically.

H.M.JR: Well, we will run it that way. There are

only two that have sailed?

MR. HAAS: That is right.
H.M.JR: Would you, Norman, call up the Under-

Secretary of War's office and ask him if he would give

me the set-up which General Somervell nowheads in regard

to transportation. There is General Somervell, the

Maritime Commission and Joe Eastman, the Railroads. Now,
they met Friday and had some kind of a set-up under

General Somervell, and I would like to know what it is,
and there must be some order on it, you see, and I would

like a copy of it. Now, this is the Federal Reserve

System program?

MR. HAAS: Yes, sir, and the notes on that meeting.

H.M.JR: Right. Now, aren't you (Bell) testifying
today?

MR. BELL: Yes, ten thirty.

H.M.JR: If I want to go to school with George this

morning, that is all right, isn't it?

21

- 16 MR. BELL: Yes.

H.M.JR: And then why don't we have a - I can meet

with you at three fifteen, Bell, on this thing.
MR. BELL: All right.

H.M.JR: George doesn't have to go up with you on
the Hill, does he?

MR. BELL: I don't think so. It is just that

amendment. I hope not to be there more than a half hour.

H.M.JR: I will be ready for you a little while

later, George. John?

MR. SULLIVAN: We have had some figures in that

aren't too definite, but indicate the collections and
at least in these two offices, they are running about

three times what they were at the same period last year.
H.M.JR: In dollars?

MR. SULLIVAN: In dollars. In one instance, eighteen
million against six, and in another instance twenty-one

against seven. In the Indianapolis office last year up
to, I think it was the seventh of March, they had fiftyfive thousand taxable returns. This year they have a
hundred and fifty-three and of the hundred and fiftythree, a hundred and sixteen thousand paid in full.
H.M.JR: Could I have a little note of that for my
four o'clock press?

MR. SULLIVAN: I will get you all the figures that
are available, but I doubt if it is wise to give them
out, sir.
H.M.JR: Well, a few spot checks wouldn't hurt.
MR. SULLIVAN: All right.

H.M.JR: The boys will want something. I would like

to have them.

22

- 17 MR. SULLIVAN: I will get you what I can.

H.M.JR: I would like to have something on it.
MR. SULLIVAN: All right.
H.M.JR: What else?

MR. SULLIVAN: We thought it might be nice if we
drew up some kind of an honor scroll to give to these
fellows who have been so helpful in giving us billboard

advertising space, and radio stations, and the editors
and what not. I would like to draw one up and show it
to you and see what you think. They have really been
very responsive.

H.M.JR: I have heard practically nothing on the

radio about paying your taxes. Over the week-end on the

farm I listened a lot. There is just as much Defense

Bonds, but I don't think I heard a single announcement
about paying your taxes.
MR. SULLIVAN: Well, I made three five-minute transcriptions which were sent to eight hundred seventy-two

different stations, and I have heard a great deal from
that. I mean, people who knew me heard it.

MR. GASTON: I heard several during the week on

the local radio, about paying your taxes before the

sixteenth.

H.M.JR: I just didn't hear a word.
MR. BLOUGH: These morning programs that are supposed

to get you up and off in a cheerful mood have been talking taxes lately. (Laughter.)

- 18 -

23

H.M.JR: Well, I was surprised at the attitude

toward me. Mrs. Morgenthau and 1 went to the theater

last night. It showed a glorified vaudeville. They
first called on Douglas Fairbanks Jr. who was there. He
got just a little hand, and then they announced that I
was in the audience. didn't say anything about taxes,

but after all they know it, and I was amazed how friendly
the audience was. They couldn't find me. This man said,
"My God! Don't tell me he is up in the balcony. If (Laughter)
But I was amazed.

MR. GASTON: Was that here or in New York?

H.M.JR: In New York.
MRS. KLOTZ: What was it?

H.M.JR: Priorities of '42. It is terrible. Harry?
MR. WHITE: Nothing sir.

H.M.JR: Wonderful. How much pressing is this thing

that you have written me about with the English and Dean
Acheson?

MR. WHITE: Nobody is pressing me.
H.M.JR: Wonderful.
MR. BELL: On this ammendment apparently there is

quite a bit of oposition to Byrd, more because Byrd offered

ft I think than anything else. I thought I would take
the position that we have no objection to it unless it is
going to delay the bill and we wouldn't want it to do
that.

H.M.JR: Oh, I would kind of throw my weight a little

bit against it.

MR. BELL: I think the committee will do that.

H.M.JR: Well, I will tell you, I don't know what
Larry Bernard found but the thing that worries me is,

24

- 19 -

this is a sort of an over-all control of all of these

independent agencies, and 1 don't think that is the way to
do it. That Is what George told me.

MR. BELL: I don't think so. I think all you do is
just put in the hundred and twenty-five billion dollar
limit the authority to issue guaranteed obligations.
Eventually it will be there anyhow when we take them over.
That is all I can read into it, and what we did do is
put on another paragraph which tied up the guaranteed debt
with the gross public debt. He wanted them in the same

statement. I think we can do that without legislation, and
I would rather do it without legislation.

H.M.JR: But don't try to - try to stay as neutral as
you can. Put your heels against it and haul back, will you?
MR. BELL: All right.
H.M.JR: Haul back.

MR. BELL: I will try.
MR. THOMPSON: I think on this Tydings resolution, I
will get up an answer for the whole Treasury Department.
H.M.JR: Look, supposing every other Senator is going
to send us something. He isn't chairman of anything.
MR. THOMPSON: Well, this is Senate Resolutions.
MR. BELL: He is Chairman of the Subcommittee.

MR. THOMPSON: The purpose is to see if there is sur-

plus personnel and space that can be used for the war effort.

I think as far as Treasury is concerned, it is a waste of
effort to go through it.

MR. WHITE: Have you taken a glance at it, Mr. Secre-

tary? It is terrific. I have never seen anything like
that questionnaire.

MR. THOMPSON: He sent two hundred thirty-five of them.

25

- 20 -

H.M.JR: Well, why don't you go up and call on who-

ever did that for Mr. Tydings and say it is--

MR. THOMPSON: Yes. We checked with them up there,

and the Senator's idea is that if he can get direct information from the officials, he will have a definite picture.
Most of the questions could be skipped by the majority of
the people.

H.M.JR: You mean he doesn't want it from me?
MR. THOMPSON: Well, he does want it. He wants to
see if what they give him checks with what you give him.

H.M.JR: Well, I will leave it with you.
MR. THOMPSON: I will get up a report for the whole

Department.

MR. BELL: There are three or four committees up there
doing the same thing.
H.M.JR: I know.
MR. FOLEY: Mr. Secretary, may I bring up one thing?
There is an oil tanker down in Port Arthur that has been
immobilized down there for some time, and Dean Acheson

called up Friday afternoon and said that they were terribly
anxious not to have her seized but to turn her over to the

Spanish to take some oil to Lisbon. She was owned by a
Greek refugee who went to Madrid and was jailed there. He
is supposed to be out now, and Foreign Funds has taken the

position that we don't know whether or not he is acting
under duress and have refused to license the transfer of
the tanker to Spanish registry.

Now, I told him that I would speak to Foreign Funds
about it and ask them who would handle the matter with the
State Department in case our boys wanted to argue. Well,
our boys did want to argue, and Feis called me on Saturday

and the upshot of it was that I said we wouldn't release
her until we had a letter from the State Department saying

26

- 21 -

as a matter of high politics, international politics, it
was essential that she be turned over to Spain, because
ordinarly we wouldn't do it, and if it is a political matter
we would want it in writing, so that is the position. They
went back and called me back about five o'clock Saturday
and said, "No letter," " and I thought maybe you might hear
about it.
H.M.JR: Very good.

27

March 16, 1942
MEMORANDUM FOR THE SECRETARY

From:

Mr. Blough

Subject: Editorial in New York Times, March 16, 1942.

The point featured in this editorial is that on
the basis of National Resources Planning Board figures,
one-third of all the consumer units of the country

(families and single individuals) have incomes of
less than $780 a year, while two-thirds have incomes
of less than $1,450 a year; and also that families and
single individuals having income of less than $2,000
comprise 82 percent of the consumer units and account
for 60 percent of consumer purchases.

The main point of the editorial is summed up in

the following sentences:

"If these figures are correct, it appears that a

substantial majority of all consumer units accounting
for a very large part of all consumer expenditures
must be exempt from income tax." The question is:
"Whether it is not necessary in one way or another to
dip still further into the current purchasing power
of those units which, despite their low incomes, con-

stitute the majority of consumer units, in order to
prevent the still greater hardship of inflation.
Comments:

(a) The National Resources Planning Board figures
cited by the editorial are for 1935-1936. Incomes have
risen substantially since then. According to more
recent estimates made by the Office of Price Administration on the same basis as the National Resources Planning
Board estimates, in 1942 only one-sixth (instead of

one-third) of all consumer units will receive incomes
below $780, and slightly less than one-half (instead of
two-thirds) will receive incomes below $1,450 a year;

28

-2and families and single individuals having incomes

of less than $2,000 will comprise two-thirds (instead
of 82 percent) of the consumer units, We estimate
that families and single individuals with incomes

less than $2,000 account for about 50 percent (instead
of 60 percent) of consumer purchases.

(b) Some families with incomes over $2,000 will
not be subject to tax because of the credit for

dependents; on the other hand, some families and
many single individuals with incomes below $2,000
will be subject to tax. In all, it is estimated that
in 1942, under present exemptions, about one-third

of all persons receiving incomes will be subject to
the income tax. These persons will account for more
than 55 percent of the total income received by all

persons and for about half of all consumer purchases.

(c) The revision in figures does not change substantially the policy question posed by the editorial.
Although the problem is somewhat less serious than the
editorial suggests, it is true that about half of the
consumers' purchasing power is not reached at all by
the income tax and substantially helf of the balance
is largely INCOME relieved by the exemptions to people

paying some,tax.

29

The New York Times.
MAR 16 1942

TAXES AND CONSUMPTION
SecrétasyMorgenthau believes that

the new tax bill must withdraw purchasing power, but he opposes any
further broadening of the tax base or
any suggestion of a sales tax. In support of this position he has advanced
two arguments: First, that the burden
of taxes upon the income groups now
exempt from income taxes is already
very heavy; second, that those with incomes below the exemption levels do
not have purchasing power sufficient
to cause inflation. The first of these
arguments will be readily conceded. It
has, in fact, been used repeatedly by
opponents of this Administration in
arguing that the burden of high Government spending fell heavily in hidden

taxes on the poor. The figures cited
by Mr. Morgenthau showing that a singie person with $750 income pays $130
in taxes or 17.3 per cent of his income
and a married person with $2,500 pays
$250 or 16.7 per cent correspond fairly

dome taxes. The same source is responsible for figures showing that fam-

med and single individuals having income of less than $2,000 comprise 82
per cent of all the consumer units in
the country and account for 60 per cent

of all consumer purchases. If these
figures are correct, it appears that a
substantial majority of all consumer

units, accounting for a very large part
of all consumer expenditures, must be
exempt from income tax.
If there were no war and no armament program, there would be no occasion to consider the need for reducing
purchasing power in these lower income groups. Rather, as in the recovery period, we should be considering

ways of increasing their purchasing
power. If it were possible to wage the
war to victory without reducing the na-

tional living standard, the problem
would not arise. But the facts, as admitted by every one, including Mr.

closely with the findings of Dr. Ger-

Morgenthau, are that civilian consumption must be curtailed. Price Administrator Henderson says that the volume

their monograph for the Temporary

of goods for civilian consumption

hard Colm and Miss Helen Tarasov in

National Economic Committee, called,
"Who Pays Taxes?" But it should be
remembered that this burden is not the
result of defense taxes, It existed before the defense program began.
The second argument made by Mr.
Morgenthau, that the income groups
below the exemption levels do not have
sufficient purchasing power to cause
inflation, requires more examination
and some proof. The Treasury calculates that, giving effect to personal exemptions and normal deductions, no income tax is paid by single persons with

"within a few short months will be not
much above 1932." In 1943, he says,
"with shall surely fall below 1932." The
Department of Commerce says that bational income this year will be three

$832 a year, married persons with

by pointing to the burden of hidden
taxes now resting on the poor. It is

times the level of 1932.

In one way or another this discrepancy between income and the supply of
goods will be reconciled If it is not rec-

onciled by taxing and borrowing away
from all income groups a large amount

of their purchasing power, it will be
reconciled by an inflation of prices.
The question at issue is not to be solved

$1,664 a year and married persons having one dependent with $2,106 a year.
a question of whether it is not necesBut the National Resources Planning sary in one way or another to dip still
Board has calculated that one-third of
further into the current purchasing
all the consumer units of the country
power of those units, which despite
(families and single individuals) has
their low incomes, constitute the maincomes of less than $780 a year, while jority of consumer units, in order

to

two-thirds have incomes of less than prevent the still greater hardship of
$1,450. On the basis of these figures, inflation. Let us have some sound sta.
which the Administration has widely tistical evidence on this score from the
publicized in recent years, a very Jarge
Treasury and other interested departpart of the consumer units of the coun- ments of the Government in order that
try must be excluded from direct in- the decision may be based on facta end
not upon recrimination

30

March 16, 1942
MEMORANDUM FOR THE SECRETARY

From: Mr. Blough

Subject: Comments on the letter of Mr. Gustav Stolper,
published in the New York Times, Sunday,

March 15, 1942.

The principal points made by Mr. Stolper against
the Treasury position, together with comments on them,
are as follows:
1. Statement:

Salaries and wages in the three years 1939 through
increase goes to income groups below $3,000. "Of these
$20 billion, the Treasury actually proposes to draw
$300 million in income taxes."

1942 will have risen $20 billion. A great bulk of this

Comments:

a. The statement appears to be substantially

correct with respect to the $20 billion increase in
salaries and wages. There appear to be no studies
showing the distribution of this increase but it is

probable that a large part has gone to income groups
below $3,000.

b. On 1939 incomes, persons with incomes below

$3,000 paid only $42 million in individual income taxes,
or less than 5 percent of total individual income taxes.
On 1942 incomes, it is estimated that at existing rates
of tax, persons with incomes below $3,000 will pay $750
million, or over 14 percent of all individual income
taxes. The increase in rates proposed by the Treasury
will almost double the taxes paid by persons with in-

comes below $3,000, so that under these higher rates
they would pay about $1,450 million, or more than 17 per-

cent of all individual income taxes.

31

-22. Statement:
The figures which the Secretary presented relating
to percentages of income taken in Federal, State and
local taxes were probably predicated on Monograph #3
of the T.N.E.C. "Who Pays Taxes?" Apart from serious
statistical mistakes, this study makes two important

misqualifications. It qualifies social security pay-

ments as taxes and it qualifies real estate taxes as

being borne by the tenants.
Comments:

a. The Treasury study was made independently of

the T.N.E.C. study. While similar techniques were used,
the treatment of certain taxes was materially different.

The Treasury percentages of tax are substantially lower
than those shown in the T.N.E.C. study.

b. The social security taxes are properly grouped
with all other taxes for purposes of measuring the com-

pulsory payments imposed by Government and determining
how much of the income at these levels is already being
appropriated by the Government.

C. In the Treasury study, real estate taxes were

counted in part as taxes on tenants (and owner occupants)
and in part 8.8 taxes on business, shifted to consumers.

This was judged to be the most realistic treatment of

these taxes in the light of available data.
3. Statement:

The proposed corporation taxes will not curtail
consumption by one dollar. They cut entirely into the
savings fund of the Nation and may create ghastly consequences by destroying working capital to operate
business in the post-war period. High corporate taxes

destroy the incentive to efficient operation.
Comments:

a. We cannot expect other groups to make heavy
sacrifices and not to demand increased incomes unless

corporate profits are taxed heavily. Public morale
can be maintained only if corporations are required to

32

-3pay a large share of the cost of the war.
b. The high corporate taxes will prevent increases in dividends which would be inflationary.
C. The expectation that the proposed Treasury

rates will destroy efficiency of operation is a matter
of opinion. We do not agree that it will have any
serious effect on production or efficiency during the

war emergency, particularly since where the tax on any
doller of income exceeds 80 percent such excess shall
be placed in a reserve for repayment to finance employment after the war.

d. Since taxes are levied on income they do not
reduce working capital unless there has been a mistake in
determining income. The Treasury has suggested that

provision be made for correcting mistakes of this kind.

33

The New York Times.
MAR 15 1942

Basis
of Treasury Tax Plan Regarded as Fallacious
N.Y. Times
Economist Finds Three Dangerous Beliefs in American War Finance Policy Which He
Believes Must Be Discarded Immediately to Avoid Disaster the
MAR 15 1942

The writer of the following letter is
an economist of international reputation and was formerly editor of Der
Deutache Volksvirt. During the World
War he was head of the Research Department of the Imperial Austrian Gen.

eral Commissariat for War Economy.

Later he was a Liberal member for
Hamburg of the post-war Reichatag

There is good reason to believe that

the receipts are underestimated and that
actually they may exceed estimates by a

considerable margin. However that may

be, no one familiar with the problem of
war financing can take issue with the
government that goes to the limits in
raising taxes to reduce the war-created
deficit. But considering the magnitude

of the inevitable deficit, it is in itself

How does the Treasury propose to
cope with this problem? Its over-all
proposals provide for additional revenue

from the following sources:
Millions

Individual income taxes
Corporation taxes
Estate and gift taxes

$3,200
3,060
330

Removal of special privi-

leges
680
rather insignificant whether a few bilExcise taxes
1,340
lions more or less are covered by taxes.
and correspondent of The Economist of
by borrowing from banks or by borrowLondon He left Germany voluntarily
$8,610
ing from private sources
when the Nazia came into power and is
From this total the Treasury deducts
What matters above all are two quesMOSE a citizen of the United States.
tions: (1) How to avoid an uncontrol- one billion dollars "because of the interrelated effects": the expected total
lable inflation, and (2) how not to disTOTHE EDITOR OF THE New YORK TIMES:
able industry to cope with the stagger- net increase thus being $7,610 million
May the author of "This Age of ing post-war problems it will be called Let us first describe how these tax increases are supposed to be achieved
Fable" be permitted to write a sort of upon to solve.
Price Administrator Leon Henderson
postscript about the American tax polBritish Pay More
estimated the other day. in a speech at
icy. It centers around three extremely
As for individual income taxes the
Des Moines, that in 1941 the output of
dangerous fallacles. The first is the
belief that nothing but the absolute consumer goods and services amounted tax-free exemptions of $750 for single
persons and $1,500 for married people
amount of taxation matters in the fight to $74 billion. against a national income
and additional $400 for each dependent
against the specter of inflation. The of $92 billion. and that in 1942 the outremain unchanged The Treasury does
second is the belief that capacity to pay put of consumer goods will be cut
not propose to reach into the lower
is the social criterion for the distribu- $65 billion while the national Income
to

tion of the burden The third is the may rise to $102 billion. Of these. he brackets. Thus, the American income
belief that the cruelty of the war justi- figures, $22 billion will be absorbed by tax for the small and lower middle infies, or calls for, highly questionable taxes and normal savings, which would come still appears as a very mild affair
Even
economics These three beliefs have leave $80 billion available for consump- as compared with the British
created the sentimental fable of Ameri- tion, or $15 billion in excess of supply. with the proposed rates it will be just
one-third of the British for a married
can war finance. It will seriously en- Adjusting Estimates
man with two children in the income
danger our war effort unless we discard
These figures may be arguable in sev- group of $5,000. We become remarkably
it now. before it is too late.
On March 3 the Secretary of the eral respects, but they certainly reflect successful with the imitation of the
Treasury submitted to the House Ways correctly the order of magnitude of our British in the high and highest tax
and Means Committee his proposals for problem If we try to adjust the cal- brackets But we stop imitating in the
the biggest tax bill of all times. Mr. endar year figures of Mr. Henderson to taxation of capital gains which
Morgenthau has made for himself a the fiscal year 1942-43 in order to make practically tax free in England
strong place in the fiscal history of the them comparable to the budget figures, Percentagewise the increases in the
United States by his forceful honesty the results might be about as follows. lower and medium brackets look vera
big: actually, the taxation of the lower
and integrity. He has not yet succeeded in billions of dollars:
income groups remains negligible The
1942-43
as pioneer to break new ground in an
married taxpayer with two dependents
$115
National
income
era when the continuation of old rouat an income of $8,000 even after the
War expenditures
tine policy is bound to end in dismal
recent proposale-without various perfailure.
Taxes

go

55

30

Arbitrary Presumptions
The fiscal picture of the United States

Consumer goods available

60

Income available for consumption and savings

85

projected in the next budget year (July In other words, In the next fiscal year
1. 1942. to June 30, 1943) is admittedly the gap between potential demand and
as arbitrary in its presumptions as that actual supply of civilian goods will be
of any other belligerent nation. The closer to $25 than to the $15 billion estibudget provides for expenditures of $59 mated by Leon Henderson.
billion and wishes to raise revenues to.
roughly, $29 billion. This will still leave
more than $30 billion to be covered by
borrowing. In order to reach that goal.
$9 billion additional revenues are to be
raised, of which $7 billion are to be derived from taxes and $2 billion from an
increase in Social Security payments.

missible deductions-will pay only $118.
or less than 4 per cent. It happens that

the income groups up to this level rep
resent 85 per cent of the American peo-

ple. In other words, even after this
second drastic reform of the income
tax, it remains the tax of a very small

minority No official estimates are
available as to the total additional tax

to be raised from incomes up to $8,000

My own estimate is that It will hardly

exceed $500 million.

34

The New York Cimes.
taxes on mass consumption at all. Taxes tortion of the results of this statistical
two
misqualifica
What does that mean? The public on telegraph telephone, and lubricating study originates in
the oil. or on pipeline transportation are tions. It first qualifies Social Security
was informed the other day that
business taxes, pure and simple. The payments as taxes. There can be
total national income paid out last year
doubling of the gasoline tax, we have serious dispute that they are actually
amounted to $89.4 billion, an increase
of $13.7 billion over 1940 Of the total reason to fear. will remain on paper. forced savings, the accumulated beneCertainly gasoline consumption for the fits of which must in due time accrue to
income payments no less than $59.7 bilduration of the war will be limited by the payer. It would pierce the clouds
lion were salaries and wages, an inmore powerful factors than the pur- If we, to the amusement of the public,
crease of $10.6 billion. On the basis of
inchasing power of the consumer. In would qualify J. P. Morgan's life
the January, 1942. figures already availother words, here too we stop at seisurance or accident insurance premiums
able. we may estimate that salaries and
first approaches to our problem.
as part of Mr. Morgan's tax bill.
wages in the current year will rise at
Yet Mr. Morgenthau maintains unThe
serious
second,
error
equally
least another $5 billion. If this concompromisingly
his
opposition
against
a
the
monograph is the qualification of
servative estimate comes through. salaries and wages in the three years of general sales tax. His arguments are real estate taxes as being "paid" by the
still the old trite ones-that a general tenants. Any one who has the remotest
war will have risen in 1942 by $20 billion
sales tax falls on scarce and plentiful, idea of the realities of the American
against 1939. the last peace year. There
commodities alike, that it strikes at real estate situation ever since 1929
is no doubt that the great bulk of this
necessaries
and unnecessaries alike. should know that real estate taxes
increase goes to the income groups beThe Secretary would be at a loss /high or low, justified or not-are actulow $3,000. Salaries of executives. which
point out which commodities are still ally taxes on capital, whatever the origplay a very minor part in the total payavailable
in plenty. We know how un-inal Intention of the legislators may
roll. have hardly been raised in 1941.
successful the government has been have been. If Mr. Morgenthau would
Whatever additional purchasing power
may have accrued to the upper income in preventing a sharp price rise in instruct his office to use the figures of
necessaries, particularly food and cloth-ithat monograph more critically, he
groups has been well taken care of by
ing. Since August, 1939. the wholesale would probably be surprised at the rethe Treasury.
prices of foodstuffs have risen 30 to 180 sults.
The principal problem of our tax
per cent: of industrial raw materials
But, paradoxical as It may sound, the
polley is not how much total taxes will
apart from some metals where prices
argument
is much less relevant than the
flow into the Treasury. The problem is
have early been fixed-51 to 232 per cent.
public
discussion
seems to assume. Even
how to deal with the $20 billion addiIn a period in which we experience such
the
tax
load
heaped
on the masses
tional income created by the war, the
revolutionary price changes we are still
were
actually
as
heavy
as spurious
surging tide of money that threatens to
squeamish about a general sales tax of
statistics
seem
to
indicate
the logical
burst all dams erected for the protec- 2 or 3 per cent. which, universally ap.
conclusion
would
lead
into
the
opposite
tion of our social life, dams which alplied without exceptions, would easily
direction
of
where
it
led
the
Secretary.
ready show uncanny leakage as indiSalary Increases

no

of

if

cated by the sharp and continuous rise

yield $2 to $3 billion.

Burden on the Weak

Ability to Pay

of all commodity prices. Of these $20
billion the Treasury actually proposes The Secretary insists that even now
draw $300 million in income taxes the guiding consideration for the tax

It is the protection of just these poorest and weakest members of our society

to

which

have

Nothing can demonstrate the dangerous policy must be ability to pay. To a We

in

mind

inadequacy of the American war tax press conference Mr. Morgenthau read to devise methods
to
inflation.
policy more drastically than this con- the other day from a Treasury study monster of
will
who
which.

be

said,

"indicated

that

a

traposition

single

privileged

fiscal

when

we

combat
It

is

these

the
carry
policy which

try
the

under

terrific

guided
Against raising the income tax by person with an Income of $750 a year burden
by
sentiment
in
default
of
hard
realism.
$3 billion there can be little objection paid 17.3 per cent of his income in
We cannot and must not base our war
except that it has no bearing on the open and hidden Federal, State and
fundamental problem of war finance. local taxes of all kinds, and a married tax policy on the ability to pay. What
Even if the $2.5 billion which are ad- man with no dependents. earning $1,500, matters in war finance is-to use the
Keynesian term-the "propensity to
ditionally imposed on the income paid 16.7 per cent. After seeing these
consume":
and we know- this respect
brackets above $3,000 were not levied at figures I came to the conclusion that
some
of
the
official statistics are reliaall, this would hardly make much we would not be justified in lowering
ble-that
in
America
the propensity to
difference in consumer demand, though consumption or imposing a general sales
(consume
is
greatest
just in those init would make a great deal of difference tax.
come
groups
which
the
recent Treasury
in the amount of savings, because it is The newspapers did not report more
proposals still want to exempt from
these income groups who contribute the particulars about the Treasury study to
bulk of the savings. It is a question of which the Secretary referred. It is a additional taxes,
The great bulk of the savings, how.
social, not of fiscal, policy whether we safe bet that it was predicated on the
ever,
is accumulated by the income
want to squeeze the middle classes by widely quoted Monograph No. 3 of the
groups
above $3,000. (In Great Britain,
taxation or to bolster them by strength- TNEC. Who Pays Taxes? This exincidentally,
it is just the opposite.) If
ening their power to save,
traordinary document, which was pubthis
tax
bill
goes
through in anything
lished
over
a
year
ago,
seems
to
be
treatNew Excise Taxes
like the present form, this propensity to
ed
in Washington as a sort of Bible,
The Treasury also proposes a new list wish to hope much to the embarrass consume not only will not be discour
aged but will be enormously enhanced.
excise taxes, This is supposed to ment of its able author
It will be irresistibly propelled by at
yield $1,345 millions As far as tobacco, Actually this TNEC monograph is one
least $18 billion out of the $20 billion
alcohol it and soft drinks are concerned of the outstanding examples of how far
by which this year's payrolls will be
is a praiseworthy proposal which taps even well trained economists can go
larger than in 1939
spending where it may justly be tapped. astray, misled either by an emotional
In a letter to THE NEW YORK TIMES.
Tobacco and drinks will contribute al- bias or by lack of practical experience
a

of

is

I

of

most $400 $1 billion in taxes. But more than or both. Apart from several other and

published on May 4. 1941. I called for "a

million revenues are included In rious statistical mistakes the basic dis- premium on savings, a penalty on
spending as the guiding principle of the
the list which cannot be qualified as

35

The New York Times.
American tax policy. This recent tax
program sets the penalty on savings and
the premium on spending. This becomes

shockingly apparent in the
from

the mainstay $3 billion of the derived Treasury's corporation program, second

taxes. Here the ability to pay is beyond
question. but by straining corporation
taxes we shall not curtail consumption

by one dollar.

These taxes cut entirely into the sayings fund of the nation. By thus cutting

the reserves of American industry we
may create ghastly consequences for
the day when we shall have to face the
post-war problems. By that time Amer-

ica will have a huge industry with

vastly expanded capacity, and no work-

ing capital to run it. Is that what the
Administration and Congress want?

Effect on Corporations
It is a transparent fallacy to believe
that huge corporation taxes contribute
the fight

corporation is
for but war

an would

ble No anything industrial of expanding to any against today Inflation. cape. pur-

other

with the
hurdle of lack of needed materials and
would enough poses. If be to think faced executive of expansion insuperable be reckless he

labor.

But if. as has often been pointed out.
the profit motive in wartime may have
no particular effect on the degree of
expansion. it has a very definite effect

on the efficiency of operation The
daily struggle to resist the continuous
pressure of inflationist forces in every
business is enervating enough. but if
the government takes up to 95 per cent
away in corporation and Individual income taxes. only saints and heroes will
stay in the gratuitous struggle against
rising costs. Saints and heroes are not
numerous enough to wage a victorious
war on the battlefield and on the eco-

nomic front.

To justify an ineffective tax policy by

the fact that American soldiers and
sailors are giving their lives is a mis-

guided appeal to sentimentalism and
wholly Irrelevant to the real issue. It is
apparently a late echo from the times
when rich people could buy themselves
free from military service.
To the blood sacrifice for our country
the rich and the poor are called on an
equal footing. Enemy bombs and bullets are socially indiscriminate, and the
rich and the poor alike have only one

mother to weep for them. It will be
little comfort if our sentiments add to
her worries the intolerable strain of a
social revolution wanted by no one, but
inevitable if we persevere on our path.
GUSTAY STOLPER

New York, March 14, 1942.

36

March 16, 1942.

Dear Mr. Robbins:

I am very much pleased with
the extraordinary job you have done in

distributing "The New Spirit" to motion
picture theatres.
With limited time available
to accomplish nation-side distribution,
your cooperation has contributed largely
to the success of the project.
Please convey to your branch
managers and other members of your

organisation my appreciation of their
outstanding service.

Sincerely,

(Signed) 1. Mergenthane sail

Mr. Herman Robbins,

National Screen Service,
630 Ninth Avenue,
New York, New York.

n.m.
GBramo 3/16/42

Copies to Thompan

37

March 16, 1942
9:53 a.m.
HMJr:

Hello.

Operator:

All right. Go ahead.

HMJr:

Go ahead.

Dean

Achoson:

Hello.

HMJr:

Hello.

A:

Good morning, Henry. This is Dean Acheson.

HMJr:

Good morning.

A:

How are you, sir?

HMJr:

Fine.

A:

I wanted to ask you in regard to your note

about my memorandum on the Lend-Lease in
reverse.
HMJr:

Yes.

A:

You said that you were going to call a meeting

HMJr:

Yes.

A:

shortly when you got through with your

tax bill.

HMJr:

Yeah.

A:

Is that on your calendar?

HMJr:

Well, we were talking about it this morning.
Is there something you'd like us to take up
now?

A:

No, I just - I did not want to go ahead and see
whether the general method was one that was
acceptable to the British until I knew whether
it was acceptable to you and the Army and Navy.

37

March 16, 1942
9:53 a.m.
HMJr:

Hello.

Operator:

All right. Go ahead.

HMJr:

Go ahead.

Dean

Acheson:

Hello.

HMJr:

Hello.

A:

Good morning, Henry. This 18 Dean Acheson.

HMJr:

Good morning.

A:

How are you, sir?

HMJr:

Fine.

A:

I wanted to ask you in regard to your note

about my memorandum on the Lend-Lease in
reverse.
HMJr:

Yes.

A:

You said that you were going to call a meeting

HMJr:

Yes.

A:

shortly when you got through with your

tax bill.

HMJr:

Yeah.

A:

Is that on your calendar?

HMJr:

Well, we were talking about it this morning.
Is there something you'd like us to take up
now?

A:

No, I just - I did not want to go ahead and see
whether the general method was one that was
acceptable to the British until I knew whether
it was acceptable to you and the Army and Navy.

38

-2-

A:

Yeah. Well, supposing we have a preliminary
talk with you tomorrow morning or tomorrow
afternoon. How would that be?
That would be fine.

HMJr:

About three o' clock?

A:

Three o'clock tomorrow.

HMJr:

HMJr:

Yeah. We won't ask everybody - just you and
anybody you want to bring with you.

A:

All right.

HMJr:

I mean, I won't ask any outsiders.

A:

First rate. I shall be very glad to be there.

HMJr:

I mean, if you want to bring anybody with you,
okay; but I'm not going to ask War and Navy,
until you and I have a talk.

A:

All right. Do you want me to bring Gene Rostow
from the Lease-Lend, or shall I come myself.

HMJr:

Who? Bring who?

A:

You remember that fellow from Lease-Lend, Gene
Rostow?

HMJr:

I don't know who he 18. I think you'd better just let's do it State and Treasury first.

A:

All right, fine. I'11 be there at three.

HMJr:

Thank you.

A:

Thank you, Henry.

cc - Dr. White -

March 16, 1942
10:46 a.m.
HMJr:

Hello.

Operator:

Aubrey Williams.

HMJr:

Hello.

Aubrey

Williams:

Good morning.

HMJr:

How are you?

W:

Well, pretty good. Say, I called you - a group
of our people up in Michigan have gotten to-

gether about twenty-two hundred dollars up there
toward a bomber.

HMJr:
W:

HMJr:
W:

HMJr:
W:

HMJr:

To do what?

Our people up in Michigan - our employees up
there - have made their day's contribution of
their wages toward a bomber.
Yeah.

And I - they sent it down here and wanted to
present it to you, but they ve gone home now
and they're going to be back on Wednesday.
I see.

What would you think - just have them send it
in, or what?

Well, unfortunately, I won't be here, Aubrey;
but if they would send it in to Dan Bell, I
know he'd be delighted to receive it.

W:

Uh huh.

HMJr:

And I think it's fine.

W:

Yeah.

HMJr:

I'm very much pleased myself.

39

-2W:

40

Now, one thing - the main thing I wanted to
talk about was that we're coming up for a

hearing next Monday or Tuesday.
HMJr:
W:

HMJr:
W:

HMJr:

Yeah.

And the impression obtained up there on the
Hill that you are among those that have been
advocating that we be abolished
Yeah.

and I have never felt that you really meant
to give that impression.

Well, what I said I said in writing. I don't
know whether you have ever seen my statement.
Have you ever seen my statement?

W:

HMJr:

W:

HMJr:

Only what I read in the papers.

Well, let me send you around just what I did
say about NYA. I mean - I think it was November
fourteenth. Let me get the formal statement,

and I'll get it around to you.
Well, I think they're laying great stress on
that statement they say you made that they
haven't gone far enough, and it's the clarification of that sort of thing

What I said was that I thought that CCC and
NYA and Education should be organized into one
program to train our young people to do defense
work. There should be one agency.

W:

Uh huh.

HMJr:

That's what I said, and I still think 80.

W:

Yeah. Well, of course, the opponents of us.

HMJr:

What?

W:

HMJr:

I mean, the people like McKellar would say that's
right and that should be the school.
Yeah. And

41

-3W:

HMJr:

W:

of course, we think there should be
I think that - you made something along that
sort of thing yourself once.

Well, what I said was this, that they ought that these agencies should be coordinated,
that the line should be definitely established
as to what each was supposed to do, and that
NYA and CCC ought to be put together.

HMJr:
W:

HMJr:
W:

HMJr:

Yeah. That's what I read.
But what I would like 1f I could get you to do
is to recognize the valuable defense end of this
thing we're doing. I've cut out everything else.
Yeah.

And it would help me no end if I could have
something from you before next Monday along
that line.

Well, I tell you what I'11 do. I'11 talk it

over with some of the people here and see what

we can do. I don't know.
W:

Harry White has worked on this.

HMJr:

What's that?

W:

Harry White - you know, you had Harry on this.

HMJr:
W:

HMJr:

That's right.
And if it would be agreeable to you to let Harry
work on it with me, I think I could get something
put together that you would agree to.

That's all right. I'11 tell Harry of this con-

versation and ask him to look into it.

W:

Yeah. Well, thanks.

HMJr:

I'll do that right away.

W:

Thank you so much.

42

HMJr:

Thank you.

W:

Good-bye.

43
March 16, 1942
11:04 a.m.
HMJr:

Harold

Harold.

Graves:

Yes, sir.

HMJr:

Will you, yourself, and whoever else is necessary
put your mind on today, this question which I
was asked by Senator Brown, who's coming in to
see me at ten o'clock tomorrow morning.

G:

HMJr:

G:

Yes.

The overtime wages to be paid in a nonnegotiable security.
Uh huh.

HMJr:

Not a Defense Bond, but non-negotiable.

G:

I wonder if he means non-redeemable, too.

HMJr:

Non-redeemable.

G:

You see, our Defense Bonds are non-negotiable,
but they are redeemable.

HMJr:

I mean non-redeemable.

G:

Yes.

HMJr:

The thing that I had in mind was that something

G:

along these lines - if we did it - that the
thing would only be cashable after
After the war.

after the war, and then in monthly pay-

HMJr:

ments.
G:

Yes.

HMJr:

So they won't all come due at one time.

G:

I suppose his intention was that it would be
interest-bearing.

44

-2HMJr:

No, I don't think so.

G:

No interest.

HMJr:
G:

HMJr:

I don't think 80.
Yes, sir.
But he's coming in tomorrow - sometime after
nine o'clock tomorrow morning - and I'd like
you to talk with whoever's in the office; because he's very serious; and I understand somebody said that Mrs. Roosevelt talked to
somebody - oh, yeah, over at CIO, what's
that secretary's name?

G:

Carey.

HMJr:

Yes, and that he was sort of favorable to the
thing.

G:

HMJr:

G:

Yes.

So give it enough time so that you can - it
all gets down to how the labor would feel about
it.

Yes, of course. I think I'll talk with Mr. Haas
about that.

HMJr:

G:

Well, he's in here with me now; but anyway, I
want some kind of an answer tomorrow morning,
if you please.
Yes, sir.

HMJr:

Thank you.

G:

I'11 have it.

45

March 16, 1942
11:25 am

FINANCING

Present: Mr. Bell
Mr. Haas

Mr. Lindow
Mr. Hadley

Mr. Buffington
Mr. Murphy

H.M.JR: I am reading Goldsmith's letter. You

read it. I am not going to read it.

MR. HADLEY: Most of it is pretty general.

H.M.JR: Well, at least somebody - this is what I

have been thinking about here amongst ourselves. Bell

is on the Hill. God, I don't want the Fed to know anything about this thing. I am looking around the room.

This is the Treasury crowd.
back.

MR. LINDOW: We just ran into Mr. Bell, so he is
MR. MURPHY: That is what I was going to say.

H.M.JR: Now, as far as I am concerned--

(Mr. Bell entered the conference.)
H.M.JR: Hello, Dan. How did you make out?
MR. BELL O.K.

H.M.JR: What happened?

46
2-

MR. BELL: They adopted the amendment in the

revised form we suggested. There were only about six

or seven of them there. I told them that it wasn't

something that we would recommend, and while we had

no objection to it, we certainly didn't want to delay

the bill, and finally they voted it in.
H.M.JR: Was George there?

MR. BELL: Yes, George was there, and the other
part about combining the guaranteed and the gross public
debt, I am asking them to eliminate that, because we

didn't need legislation to do that, and we decided to

do it. They said, "All right."

H.M.JR: Well, Dan, this is the way I feel this
morning, and I want to tell you fellows. I am convinced,
and I don't need any - I don't know what you call it
anyway, expert advice on this - that I want more excess
reserves in New York to do my financing and to give me

a lower rate. Now, I don't care how we arrive at it,
see, just as long as I get what I want, but I had this

feeling - you know, I blew up here one day with Bob
Rouse on the phone, and they had me here by the throat.

The big difference is, I want a little competition. I

want a big enough pool there so if some fellow doesn't

want to come in, it doesn't hurt me, and of course, I
would like to keep the interest rates down, and that is
where - short rates, I am talking of - where Eccles and
Burgess and that whole crowd would join up against me.

Now, what I am thinking of doing, and I want you fellows
to think about it, and you can shoot at me now, supposing we went ahead with a program that we were going to

have two billion, six hundred million of bills, see,
this week, with the understanding-MR. BELL: Next week.

H.M.JR: Well, yes, but I mean announce it. With

the understanding that we want the Fed to keep the rate

at a quarter. Now, in going over this thing with George,
he was in here alone, he tells me, one, if they do that,

47

-3if I insist on that, that they will have to buy some
and that will be from the reserves. Then, as program
two, that we sell five hundred million dollars worth

of certificates somewhere between six months and a
year, depending on different things. Hadley now says

six months would be at a half. Question one, again

telling the Fed, if we had the bills and a half a
billion - and before you came in, I cautioned the boys
that this is a Treasury conference. I don't want until you or I say so, I don't want anything to get out
to the Fed, because just as soon as it is out to the
Fed, we might just as well call the press in. This is
Treasury business today. If I agree to two billion two
hundred million of bills, and a half a billion as soon
as we can do it of the certificates, would that take
care of you?

MR. BELL: Well, I am just in the process of
revising my figures. I think our balance will probably
run pretty low at the end of April on that basis. Now,
I have upped my Savings Bond figures a little. We will
get probably five hundred fifty million this month, and
I am going to put it down five hundred million a month
from there on. I don't know whether we will meet it or

not. If we don't, I will fall short. You see, what we
had in April was a billion and a half dollars. Now, the
eight hundred fifty million dollars in bills won't get

in until you complete the cycle, which will be June. We
have got time to think about it. I was thinking more
in the neighborhood of a billion dollars for this short
certificate, a six months and a nine months or a six

months and a twelve months, two issues.

H.M.JR: Or I might make a deal with you. I am

doing this thing so we can have a little - I have got

to make progress, and I want you to know. Unless something happens, I am going to leave here on the twenty-

first for a week in Arizona.

MR. BELL: And I take it you will be back by the
sixth or seventh of April?

48

-4H.M.JR: Oh, I will be back the thirtieth or

thirty-first.

MR. BELL: That is when we ought to do any financing

that we have got.

H.M.JR: I will be back the thirtieth or thirtyfirst.
MR. BELL: All you need to do now is make a decision

on the bills. The other is tentative.

H.M.JR: Well, I would like to - Dan, you said a

billion. I don't like a billion, but why couldn't you

maybe do five hundred million, let's say, on the second
of April, and then maybe another five hundred million

around the twenty-third, do it in two bites.

MR. BELL: It is all right.
H.M.JR: The reason for that, if it is a half -

he (Hadley) says today we can do a half. My feeling
would be to do five hundred million for a half and
feel our way, and then let's say we did that on the
second, and then come along--

MR. BELL: You don't have to do it on the second.
You could do it on Monday, the sixth or seventh, and
then on the twenty-third or the twentieth or something

like that.

H.M.JR: Then you could do it again. But having an
agreement with the Fed that they will keep our rate at a

quarter, and the other rate at a half - I mean, there is

no use kidding them, saying that we want them to put
some reserves in. Now, we watch the thing and see that I am not prepared to do any more until I get more elbow
room in New York, see.

MR. BELL: I think that will work out.
H.M.JR: I mean, I want more elbow room. Now, I

don't know whether the General Motors and these other

people will buy these certificates or not. Incidentally,

49

-5the certificates are all going to fall due on the tax
date.

MR. BELL: I wonder if they should. That is what
we want to do, is roll them over through cash operations,
and they might fall on a tax payment period, because
you are taking a lot of cash out of the market.
H.M.JR: You mean you would rather stick to your

tax certificate?

MR. BELL: Yes, I would rather stick to other
maturities on the tax dates.
H.M.JR: Now mind you, I am not laying down any law.

I am just saying how I feel and I am starting with two
principles. I want more reserves, and I want to keep the
short interest rates where they are. Now, the way that to keep the interest rates as they are is to get the Fed
to buy some, see. What? Now, I know that this wouldn't the part that won't please Eccles or Burgess is the fact
I want to keep the interest rates down.

MR. BELL: I am not sure that is right, but I don't

think it makes much difference.

H.M.JR: But the thing that you can't convince me

of is that you can have the short interest rates rise

and keep the longer rates down.

MR. BELL: I think they can rise, but I don't know

how far. I think they have risen. I wouldn't mind if
they went in to the low thirties, but I think putting
out this six months maturity with a half percent sort of
puts a ceiling on your bills. They have got to be some

place below that unless this goes to the discount. I
think this is a good move, putting out this half percent
security.

H.M.JR: Yes, I think it is a good move. I think
it will put a ceiling on your bills.
MR. LINDOW: Well, if Fed bought it, it wouldn't go

to discount.

50

-6H.M.JR: I don't hear you.
MR. LINDOW: If there was any weakness in the cer-

tificate you could keep it from going to a discount.

MR. BELL: I think they would buy it. I am not so
sure they are right. I think we ought to have - what we
want really is a better distribution of reserves in
New York, and I think maybe this shorter security will
help us get that better distribution, because I think
this is the type of security that people like, the
Guaranty would want, but I don't think it makes really a

lot of difference, Mr. Secretary, because I think they
are going to put in a lot of reserves before this year is
over. They have got to.

H.M.JR: Well, the way I feel, I would like to play

this thing out with Reserve playing the game my way, and

try it out.

MR. BELL: I think they will play it your way.
H.M.JR: And see what happens. And the other thing

that I pointed out, nobody, for instance, has gone to
General Motors or these big corporations, if they have
surplus cash - I don't know - and have said that "Well, gentlemen, what kind of securities do you want?

Are you interested in a sixty, five years, or twenty
years? What do you want?"

MR. BELL: There was some indication in a memorandum

from the Federal Reserve of Philadelphia that they had
talked to corporations in that district, and had got some

indication that they would be interested. Is that right?
H.M.JR: Is that the only place they have talked?
MR. BELL: That is the only place that has written

a memorandum. Williams did that.

H.M.JR: Well, it is very nice to sit back in your

chair and have Burgess say "It is our responsibility, this

51

-7money is with us, and we will tell the manufacturers
what to do," but the Treasurer or the Comptroller of
these big corporations, they will decide what they
are going to do. They are not going to let the banks
decide.

MR. BELL: Well, I wonder if before we issue this
Mr. Buffington couldn't get busy writing up something,
a description of this security, and maybe talking with
a few large concerns, and then when we do put it out,
we will see that they get the memorandum describing it.
MR. BUFFINGTON: Dan, what is wrong with my earlier

suggestion, if you picked five corporations and just

went to them and talked to them? It seems to me you

might get it.

MR. BELL: Nothing at all. You might even get ten
of the largest.
want

MR. BUFFINGTON: To talk with them and see what they

H.M.JR: Well, I will come back to you in a minute.

Hold your thought a minute. What do you think about

what I have been saying for the last ten or fifteen minutes?

MR. BUFFINGTON: Sounds all right to me.

H.M.JR: Does that sound all right?
MR. BUFFINGTON: Yes.

H.M.JR: George, I know how you feel. Henry?
MR. MURPHY: I think it sounds fine.
MR. LINDOW: I am in full agreement.

MR. HADLEY: It sounds all right to me.

52
8-

H.M.JR: Well, then I will tell you what let's do.
The thing is important. I want to let everybody think

about it and come back here at three fifteen, see,

because this is too important. This is terribly important. And then I think that if George could go to New
York--

MR. BELL: And
If possibly Chicago.

H.M.JR: And possibly Chicago, and get in whoever

the comptrollers are of these corporations. Take a concern, for instance, like Armour. I don't know which of
these concerns are heavy, you see, with money, and

which aren't. Now, Armour or Swift or Cudahy may be in
to the banks. International House, somebody like that,
"God, we are just sitting back here and just about ready
to borrow. Who gave you this cock-and-bull story that
we were interested in a twenty year bond?" they may say.
MR. BELL: Not a twenty year bond.
MR. BUFFINGTON: Five year.

H.M.JR: No, no, twenty. I thought you had a twenty

year two and a half.

MR. BELL: Yes, but those are not the type of
people that we want to invest in twenty year bonds.
H.M.JR: Oh, the five year?
MR. BELL The five year or the certificate.
MR. HAAS: A sixty day one.

H.M.JR: Well, anyway, now if he was going to do
that he ought to do that this week.
MR. BELL: Yes, I should think so.
H.M.JR: This week and let me know before I leave.
MR. BELL: You are leaving when?

H.M.JR: I hope to leave next Saturday afternoon.
MR. BELL: This coming Saturday?

-9-

53

H.M.JR: Yes, so I think what we will do is have
another meeting this afternoon and try to get this straight-

end out with the Fed tomorrow, see, and then George can
spend Wednesday and Thursday - well, the rest of the week

up until Friday night going to New York and Chicago. I
don't think he will have to go beyond New York. I don't

think he will have to go beyond New York because there are
so many - I think what - I don't think you will have to
go to Chicago, George, do you?
MR. BUFFINGTON: Well, I thought you would get two

different
of than
view.New
Certainly
of
view ispoints
different
York. the Chicago point

H.M.JR: Well, I would like you back here Saturday
morning so we can settle this thing before I leave.
MR. BUFFINGTON: All right sir.

H.M.JR: Then would you want to do the bill thing
until we heard about the certificates?

MR. BELL: Well, we don't have to do the bill thing,

but Wednesday we are going to have some new money on bills.

H.M.JR: Can't you just do one?
MR. BELL: We can do the hundred and fifty roll over
on Wednesday. Now, you do the first bill on April one

if you would like to.

H.M.JR: I would like to have a statement prepared,
you see, and I would like to - when you announce the

thing, we will do the bills and certificates together if

we are going to do them.

MR. BELL: Well, you would be announcing it on

April 1, and you would have a certificate issued the
following week.

H.M.JR: But if we are going to do the bills and certificates,
I think
why
and all
that. we ought to have a statement explaining
MR. BELL: All right, we can have that.
H.M.JR: And if George could be back here Friday
morning rather than Saturday morning it wouldn't crowd
us 80 terribly, you see.

- 10 -

MR. BUFFINGTON: I see. If you would rather I

would go to New York and then come back here--

H.M.JR: Well, think about it. But the thing is,

I don't want to rush you people. You can come back
here this afternoon and then if you gentlemen agree with
me then we will have another meeting with Mr. Eccles.

What?

MR. BELL: That is all right.
H.M.JR: And I don't want George to start out until
he sees Eccles. Well, let's see, that is Tuesday. One
day in New York, and one day in Chicago, will that be
enough?

MR. BUFFINGTON: I think that is sufficient. It
will give you a short day in Chicago because the train
leaves at 3:20.

H.M.JR: Yes, that is impossible. You can be back
Saturday. You can phone in and simply say this looks
all right and I think somebody ought to be working on
the statement. This isn't the kind of statement we

will need.

MR. BELL: Oh,no.

H.M.JR: I think if you get back by Saturday then

we can clear this thing. It will give you one day in
New York and two days out in Chicago. But you see the
banks think that - I think I am right, that the banks
like to kid themselves with the thing, but the comptroller
of the company, treasurer of the company, he is going to
decide what he is going to do, and his board of directors,
aren't they?
MR. BUFFINGTON: I would think so.

H.M.JR: And I think that-MR. BELL: They can tell you whether or not they are

interested in short securities and the rate up to a half.

54

- 11 -

55

They can tell you that. And then there is some indication
that after the Treasury bill rates go to a quarter the
corporations are coming back into the market.

H.M.JR: I think the easiest way to do it would be

to ask Governor Young of Chicago to arrange for you to
see these people. He could do it in advance and have the
people ready and they could do the same thing in New York.

You wouldn' be around ringing door bells then. You can
see them at the Fed, and I think you could let the Governors
sit in with you, see. What?
MR. BELL: Sure.

H.M.JR: I mean, you take Governor Young out in
Chicago, you can say, Look, I am coming out here and I

want to see the comptrollers of half a dozen corporations
who will decide how their money is to be invested. We
have got a suggestion we would like to talk to them about.
Would you arrange so I can see three in the morning and
three in the afternoo??"
York?

MR. BELL: Do you want Bob Rouse with him in New
H.M.JR: Somebody.

MR. BELL: Maybe they can get them to come to the

bank in which case it would save a lot of time running
around.

H.M.JR: Oh, I would invite them to the bank. It
is the kind of thing I used to do when I was young. I

remember I stopped once in Chicago and they brought in a

lot of people all day long and I learned a lot. What do

you think?

MR. BELL: Fine.

H.M.JR: You had an easy week last week, and this
week you work.

- 12 -

56

MR. BUFFINGTON: very easy. 'hat is fine. I was

complaining about it.

itself.MR. BELL: Don't ever complain. It always corrects
H.M.JR: It was easy as far as I was concerned.
Well, what do you think, Dan? I think we have made a

little progress don't you?

MR. BELL: It is O.K. May I mention one thing? We
had about a twenty million dollar balance Saturday night
in the Federal Reserve bank and we might have an overdraft
tonight, over and above what I have used.
H.M.JR: What is your working balance?

MR. BELL: Two billion five, four or five.
H.M.JR: But you are just short at the Fed?
MR. BELL: We are short at the Fed, yes. we let

that run down. Now tonight we may have an overdraft,

in which case I will sell one day certificates to the
street. Is a quarter of one percent all right?
H.M.JR: I don't know.

MR. BELL: It will cost us about six dollars eighty
cents a million. Well, it is about as low as we thought

we ought to go and George said he thought it was--

H.M.JR: You can clear it with George's crowd. if

you and George and Hadley and Buffington - here, take

this group. Let them settle it.

MR. BELL: All right. I think we are all right. I

hate to go down--

H.M.JR: You have got them fixed, have you?

MR. BELL: No, I just talked to George and Murphy.

- 13 -

H.M.JR: They can go into your room right now and
settle
it.
MR. BELL: We thought about going down to an eighth

and then taking thirty-one percent of it in taxes would
be pretty bad.

now?

H.M.JR: Why not let them go into your room night

57

60
March 16, 1942
2:14 p.m.
HMJr:

Clifton

Hello.

HMJr:

Yes, sir.
Clif.

M:

Yes.

Mack:

HMJr:

On this business of spending four and a quarter

million
dollars up in Elmira, it sounds like a
lot of money to me.

M:

Indeed it does. They got those figures from
the War Department. I talked with Reynolds
Saturday noontime, and he told me that - I said,
"That seems to me like a lot of money," and I
thought sure that you would feel like that about

it, too; and he said that he felt that he could
do a lot better job than that - than the Army is
doing. He feels they're building - putting too

much expense into their warehouses.
HMJr:

Well, let me just interrupt you a minute.

M:

Yes.

HMJr:

Because you sent it over - four and a quarter for me to okay. Now, this is a suggestion.
Inasmuch as they've evidently appointed this
General Somervell, has he approved this plan?

M:

We're having a meeting with Defense Transportation
and Somervell - I mean representatives of Somer-

vell's office - as soon as we have approval to

go ahead.
HMJr:

M:

Well, why shouldn't he provide us the space.
Where'd
you get the four and a quarter million
from?
That's from the War Department. That's from the

War Department.
HMJr:

Well, why do I have to approve it?

61

-2 M:

Well, this is the story. The Lend-Lease

organization had an appropriation of about

a hundred millions of dollars for building
stores and warehouses and assembly plants

for Lend-Lease, and they estimated that about

forty millions of that - I think it was forty

millions, in that neighborhood - would be required for storing supplies purchased by
Treasury Procurement, 80 that we went to them
awhile ago and told them that we needed a

place to store materials and they said, "Well,

we've got the money for you and we've earmarked

this for Treasury Procurement; and, as a matter
of fact, they made an allotment of twenty
millions of dollars to Treasury Procurement for
building warehouses.

HMJr:

Well,
I still say, and before I want to okay
it

M:

Yes.

HMJr:

In the first place, I don't see why I have to

okay it; but if I do, I'd want General Somervell

M:

Yes.

HMJr:

I'd want something in writing from him that
this is what he wants.

M:

HMJr:

Well, very good.

I don't like to hold you up, but he's just

been appointed to this, and I think we ought
to give him a chance.
M:

HMJr:

M:

HMJr:

Yes, Well, all right, we'll do that.
I think he ought - now, would you want me to
send this back to you?

If you will, and we'll take it up with him and
then get you the story after we talk with him.
Yeah. I think he ought to write us something
and say that this 18 what he wants. Now, he

62

-3might - you know, he hasn't had a chance to

get going. He may approve this; on the other
hand, he may say, "No, I want to do it some
other way.

M:

HMJr:

M:

Well, very good. Very good, that's 80. And by

all means - the purpose of the meeting that we
were lining up was to make sure that we weren't
conflicting with anything that they were doing.
Well, then, before I sign I want General Somer-

vell to sign first.

Yes, all right. Now, on the Russian program,

Loeb and the Russian representative and the
War Production Board people are having a meeting
right now over at War Production Board on each

of those items that are tight

HMJr:
M:

HMJr:
M:

Good.

to find out one, whether or not there are
any of those particular items anywhere in the
country that could be applied to those orders.
Yeah.

I told them that's what you wanted, and then this
question of precedence can be easily settled if
we know

HMJr:

Well, that's the result of my calling you Friday
night.

M:

Yes.

HMJr:

Calling you Friday night.

M:

Yes, that's it.

HMJr:

Good. Well, now, fine; and let me know, and I'11
send this back to you right away.

M:

Very good. Thank you, sir.

HMJr:

Thank you.

63

March 16, 1942
3:25 p.m.

FINANCING

Present: Mr. Haas
Mr. Murphy

Mr. Lindow
Mr. Hadley

Mr. Buffington
Mr. Viner
Mr. Bell

H.M.JR: Sorry to keep you all waiting, but that was

Ambassador Admiral Standley on his way to Russia. He is
quite an old boy.

MR. BELL: It was a lucky break.

H.M.JR: Yes. He has got a lot of the old salt.
MR. BELL: He has been working almost continuously

since he retired, just doing things like this.

effort.H.M.JR: He said everybody should make an all out
BELL:
The Treasury had him on something ever
sinceMR.
he was
there.

H.M.JR:
this now?

Well, gentlemen, I take it - should I read

MR. BELL: It isn't very long. It is just what he

suggested the other day.

64

-2-

H.M.JR: All right. Well, Jake, I didn't see you

this morning. Have the boys told you what we were talk-

ing about this morning?

MR. BELL: No, I haven't.
H.M.JR: Well, what did you do while you were waiting

for me, tell stories? (Facetiously) He doesn't know?

MR. BELL: Not unless somebody told him. I just
thought just before lunch if you wanted Jake in and I
asked Fitzgerald to check on that, and I never thought of

until one o'clock. I could have told him since, but
Iit didn't.
MR. VINER: You mean about this?

H.M.JR: No. It is too bad to take up Jake's time
and mine, but I am going to do it because It is worth
doing. I was feeling around this morning, and the way I
feel - and I asked everybody to think it over and come
back - is that the thing that I am interested in, and I
said that this that I was saying today was to stay within
the Treasury, I told the other people. As soon as we tell
the Fed it gets right out on the street. I am interested
in increasing the reserves in New York. I am interested
in keeping short interest rates down. I amy be wrong,
but I would like to try it. With that in mind to feel my
way, I asked them this morning to think about - I thought
they would tell it to you - around the first of April
starting to sell two hundred million dollars worth of
bills a week and then selling five hundred million dollars'
worth of certificates, most likely six months at a half a

percent, and then to wait and see what happened. But tomorrow we will send Buffington out to New York and Chicago
and talk at the Federal Reserve banks to a number of
leading business men, or rather their comptrollers, and
ask them what they would be interested in, and are they
interested in, and have they any surpluses. Nobody has

done that with the exception of sort of hit or miss in
Philadelphia. So we sit around here and say this is

designed for what businesses want, but no one has talked

65

-3to businesses to see have they idle funds and if they have
them, do they want to invest them in the United States

Government, so that we don't sit here and day-dream and

draw pictures like Walt Disney.

Buffington is going to go out and see the people.

And then I asked the people to come back and think about

it and if they thought all right, take it up with the

Fed-and see if we could get them to agree, the idea being

that if we said for bills to hold them at a quarter of
one percent and the certificates at a half of one percent,
that the Fed would have to hold them at that rate and in

doing that they most likely would have to pump some new

money into New York. Isn't that about what I said this

morning?

MR. BELL: Yes.

H.M.JR: And that is what we are talking about, and
everybody seemed to think it was all right as a step.
Now, I don't expect you to answer that now, having

heard about it for the first time.

MR. VINER: I would like to see-H.M.JR: What?

MR. VINER: I would like to see those two steps taken,
but I am not enthusiastic about the quarter-of-a-percent

thing. I would have to think about it more.

H.M.JR:
informed.

Well, it is not my fault that you weren't

MR. VINER: No, that is all right.
H.M.JR: I do the best I can.
room.

Well, where are you, Dan? Let's go around the

MR. BELL: I am a little worried about the quarter.

66

-4I think if you would say hold it to a quarter and you

don't get any of these business funds, the Federal is

going to say to you, "Well, it is your fault because you
held it at a quarter." I would rather see a range down
there, even if you want to put it below a quarter, between one-fifth and three tenths or thirty-five hundredths,
something like that, say between that range that the bill
rate shall remain and they shall support it, and the
nearer it gets to the thirty-five, the more vigorously
they will support it. One of the purposes of this is
to get in the business funds, and I don't believe they
will come in at less than a quarter. They might come in
at a quarter, between a quarter and three tenths.
MR. HAAS: Of course you have got the half.
H.M.JR: Excuse me, you can find that out, George

(Buffington), and also don't forget to try them out on
that five-year thing.
MR. BUFFINGTON: I raised that question. There
seemed to be some difference of opinion as to whether we

should go that far with them at this time.

H.M.JR: Oh, yes. There is no use going out and
just taking it - I am not going to send you out unless
you show them the five-year and talk to them about the

bills and the certificates. After all, all you have got
to do is read Goldsmith's letter and you have the plan
anyway. It is no secret. I sent for the letter this

morning. There is no secret about it. He was very careful
to say the Treasury hadn't agreed to it, but then he goes
ahead in the greatest detail telling what the Open Market
Committee's plan is so if anybody isn't posted on what the
Open Market Committee wants, just tell them to subscribe
to Ted Goldsmith's letter.
MR. BELL: He came in and told me about it. I told
him we had no comment whatever, one way or the other.

didn't deny or confirm.

H.M.JR: You are getting cagey, are you?

We

67

-5MR. BELL: Yes.

MR. HADLEY: I am a little bit leery about trying
to support the bills at any given rate on the first attempt
at a certificate. I think the support should be placed,
if you are getting down to that detail, on the certificate

and let the bills fall where they will. I think it is

mechanically hard to support an issue that you bid for.
H.M.JR: Anything else?
MR. HADLEY: That is all.
MR. LINDOW: I am in favor of the program as you

outlined it. I think if we set a range for the bills, the

tendency for the Fed would be to support just at the top
and all you have done is changed the twenty-five to thirty

or thirty-five. If I thought the range would be flexibly
followed, I think it would have merit, but I am very

doubtful that it would be.
H.M.JR: Henry?

MR. MURPHY: I am for the program as you outlined it.

I don't see any difficulty at all in the mechanical aspect
of supporting the bills. All the Federal has to do is
to put in a bid at twenty-five or twenty-six and buy them

with a smile.

H.M.JR: But it with a what?
MR. MURPHY: Buy it with a smile.
MR. VINER: You have the authority now.

MR. MURPHY: They won't take them all. I would say

for every hundred million we increased the bills if they
had a billion at twenty-five or twenty-six, they won't

take more than half of them at the most; and 1 would be
very much surprised if they took that much. Of course

not from us, from the market, but all they have to do is
put their bid in the open market.
H.M.JR: Buffington?

68

-6MR. BUFFINGTON: I can't believe that these corpora-

tions are going to be particularly interested in bills

unless you get them up somewhat above a quarter. I wouldn't

think that would be enough of a return to attract them,

although I think they would be interested in the certificates.
them.

H.M.JR: Well, you will know more after you talk to
MR. BUFFINGTON: Yes, sir.
H.M.JR: George?

MR. HAAS: I like the program as you outlined it.
I think you have to keep in mind that you are not making
a public announcement on any rate. It is just between
yourself and the Federal Reserve, so that it - I don't
see any danger in that at all.

H.M.JR: Well, Dan, this is what I - have you got
a little time now?
MR. BELL: Yes.

H.M.JR: Could the boys go into your room?

MR. BELL: Yes, sir.

H.M.JR: This is what I would like. Just keep this

in mind. I want to get more excess reserves into New

York, see. I would like to keep short money rates within
the approximate range that they are now.

MR. BELL: That is all right.
H.M.JR: Now, with those two objectives in mind,
work the thing out the best you can and arrange to see
the Fed tomorrow morning, will you?
MR. BELL: Do you want us to see the Fed? You don't

want to see them?

-7 -

69

H.M.JR: I don't want to see them.
MR. BELL: O.K.

H.M.JR: Keeping those two objectives. That is
fair isn't it, Jack, as long as I feel that way? That
doesn't tie their hands too much.
MR. VINER: They won't agree.

H.M.JR: Well, I don't care.
MR. VINER: Because they will say that the chief

merit in adding to the bills will be to draw funds into

New York from country banks and businessmen, and that that -

they won't buy it at a quarter. They might buy it at
point three, and I would like to know what is the rate at
which there is a big pile of funds. There is some rate
and it is not very high at which these country funds would
start piling in to New York, and what I would like to do
is to experiment until you have found that rate at which
they will carry a big load, which will do the two things
you want. It will add to the New York reserves and it
will increase the amount of bills out in the country.
Now, it may be that point twenty-five will do it.
I think point thirty-five would do it. I feel pretty
confident of that.
H.M.JR: Well, with the instructions I am giving you,
I am not giving you a rate.
MR. BELL: He said approximately.

MR. VINER: Is point thirty-five approximate? You
might have to go that high.
MR. BELL: Well, I don't know that that much of a
range, but the Secretary said approximately the present
rates which is twenty-two for the present bills up to

whatever you say is an approximate range of that.
now.

MR. VINER: I wouldn't go above point thirty-five

70

-8H.M.JR: Well, I am saying approximate. I am not

going to write the ticket. If it would carry out my
philosophy, it would be all ri ght; and as to the details
and whether it is point three or - I mean, argue it out.
These
fellows
may be able to convince you on point three
or - I don't
know.
MR. VINER: I don't pretend to know, but I feel
confident it is somewhere higher than pointitteenty-five.
H.M.JR: You may be right.

MR. VINER: I feel, however, there is a big bunch of

money that would buy bills.

H.M.JR: I think after Buffington has seen a half

dozen corporations in New York and Chicago, we will know
better.

MR. VINER: Particularly if you try to sell the
bills, if you don't merely stand there ready to accept

them, but if you tell them you would like them to buy.

of-- H.M.JR: Well, Dan, do you want any more in the way

MR. BELL: No, that is enough. I think we can work

out something.

H.M.JR: You can do it right now? Can you take this

gang into your room?

MR. BELL: Yes, sir. And tomorrow we will arrange

the meeting with Eccles.

H.M.JR: All right.

71

The National
City Bank
of New York
ESTABLISHED 1012

New York March

14, 1942.

OFFICE OF

THE VICE CHAIRMAN
OF THE BOARD

Dear Dan:

In accordance with the Secretary's suggestion

I am enclosing some ideas for the next step in Treasury

financing. These are of necessity personal, though I
think they are on lines which would meet the approval

of my associates. If I have some more ideas I will send
them along.

Please thank the secretary for taking his time

on a busy morning to talk with us. We are on call at
any time.

Sincerely yours,

Randough
Honorable Daniel W. Bell,
Undersecretary of the Treasury,

Washington, D. C.
WRB.H

72
TENTATIVE SUGGESTIONS FOR TREASURY FINANCING

With respect to the short market:

(1) Increase the bill issues immediately to $200,000,000 a
week.

(2) In April sell $750,000,000 to $1,000,000,000 of one year
certificates of indebtedness without rights.
These two steps will help distribute excess reserves more
evenly among banks as they will provide a means of employing large

excesses in some banks. They will also provide a security suitable for
corporations, and in making the offering a definite sales effort should
be undertaken to reach these buyers, by sending them subscription blanks,
working through the banks, leaving books open two or three days, etc.
With respect to the long markets

(1) The next step is to start the Federal Reserve System and
the banks in a more active campaign for the sale of F. and G. bonds.
Up to this time the emphasis has properly been on the sale of E bonds
through the payroll deduction plan; that has been more important because

it draws funds from current income. That campaign is now sufficiently
under way so that a second campaign through the banks to put idle funds

into F. and G. bonds can now be started without interfering with or con-

fusing the first campaign. While substantial sales of these bonds have
been made they have been largely to trust accounts and investors ready

to take the initiative. Additional amounts can be sold through a more
aggressive campaign. The Federal reserve and banks can do this more

effectively than any other agency.

(2) In addition there should be a regular market issue of from

-15 to 18 years, 2 1/2 per cent, to keep that market supplied with the

bonds of this sort wanted by institutions. In selling this issue
there might be a further extension of the plan of full allotment to
those who will take delivery of registered bonds 90 days after date
of sale. These might be allotted 100 per cent up to $25,000, and
for these buyers the issue might well be held open for three days or
a week.

These proposals are a move in the direction of the objectives
suggested by the Federal reserve but without committing the Treasury

to launching on a large scale a series of innovations concerning which
the banks and market have a good deal of question. These moves should,

however, accumulate experience which will be useful in deciding the

next step, and they will further the sales campaign in which the
Treasury, the Federal reserve, and the banks work together.

73

TREASURY DEPARTMENT

74

INTER OFFICE COMMUNICATION

DATE March 16, 1942

Secretary Morgenthau

TO

FROM

Mr. Has

DA

Subject: Proposed Agreement with the Federal Reserve System

At the meeting in your office with the Federal Reserve

people on Thursday afternoon, it was suggested, as an immediate program, that:

(1) The outstanding amount of Treasury bills
should be increased to $2.6 billions, or
more;

(2) A substantial amount of coupon certificates
of indebtedness of 6 months' or one year's
maturity (without "rights" values) should
be issued in the near future; and
(3) The Federal Reserve System should agree to

hold the prices and yields of long-term
Treasury bonds within some (as yet un-

specified) limits.

Mr. Sproul said in the subsequent discussion that, if the program were adopted, he believed that the Federal Open Market
Committee would commence to accumulate a portfolio of Treas-

ury bills at about 0.30 percent and would press its purchases
more vigorously thereafter as the rate advanced. No formal
commitment in this connection was proposed, however. No
action was contemplated in the immediate program just outlined in connection with the proposed new non-market securities, itmature
beingconsideration.
suggested that this matter be postponed for
more
I. Short-term Securities and Excess Reserves

The courses of action outlined in the above proposal, if
taken alone, would be very bearish in their effect on the
market. The increase in bills and in certificates would tend
to increase the short-term rate of interest fairly promptly;

75
Secretary Morgenthau - 2

while the suggested agreement with respect to holding the
long-term issues within a given range would not result in

any support for the long-term rate, either directly or
through the creation of new excess reserves, until the rate
had risen considerably above its present level -- that is,
until prices had fallen considerably. (The support levels
suggested for the long-term issues are considerably below

present market prices.

The Treasury and the Federal Reserve System, 1f they
should embark upon a program such as that suggested, would

be trying a bold experiment -- that of raising short-term
rates without affecting long-term rates. Such an experiment

might be successful, or it might fail. In 1937, it failed.
If it failed this time, it might be possible to reverse it

successfully, or it might not be. None of these things can

be known without trying the experiment. Under these circum-

stances -- with so little to gain and 80 much to lose -- it
is submitted that the experiment is not worth trying.
With this in view, it is suggested that the program be
amended by providing that the outstanding volume of excess
reserves should be increased so as to stabilize the bill rate

at around 1/4 percent. The necessary increase in excess reserves could be furnished by open-market operations conducted
through the medium of the increased supply of certificates
and bills which would be provided by the program itself, which
supply should be made adequate for the operations. (It is suggested, however, that the initial issue of certificates be
confined to $500 millions of nine-months or one-year 1/2's.
Such an initial issue could be followed by an increase in the
outstanding amount of bills and, perhaps, thereafter by fur-

ther issues of certificates in such a manner as to stabilize
the 90-day rate at about 1/4 percent and the one-year rate at

about 1/2 "percent.)

The program, as so amended, would differ from that pre-

viously described only in that it would not provide for substantial increases in short rates -- a step which we do not

believe can be undertaken without endangering the position
of long rates also.

76
Secretary Morgenthau - 3

II. Proposed Range of Support for
Long-term Issues

No definite conclusion was reached at the Thursday meeting with respect to the exact range of support to be agreed
upon for the long-term issues. There are two schools of

thought on this matter, divided primarily by the question of
whether
below
par. it would be advisable to allow the securities to fall
The range of support most commonly advocated by those

who would not mind seeing the securities fall below par is
2.44-2.54 percent (99-5/32 to 101-4/32) for the 2-1/2's of
1967-72.* We disagree with this point of view and believe
that if any long securities should be allowed to go below par
it might unsettle the whole market. The question of "pegging"
is really not involved, as a peg is just as much of a peg at
99-5/32 as at 100 -- and may be harder to hold. In order to

avoid the appearance of pegging, however -- which is probably

greater at par than at any other price -- we should prefer
that the bottom side of the peg be a little above par. We
suggest, therefore, a range of 2.40-2.48 percent (100-12/32
to 101-29/32) for the 2-1/2's of 1967-72.

It was generally agreed at the meeting on Thursday with
the Federal Reserve representatives that the 2-1/2's of
1956-58 should also be included in the agreement, in order to
provide a broader base. We should suggest in the case of
this issue a range of from 2.20-2.30 percent (102-12/32 to
103-19/32). **

III. Role of Excess Reserves in the
Present Situation

From a broad point of view, the problem of excess reserves boils down to the question of whether the Treasury or

the banking system shall govern the terms on which war

# The 2-1/2's of 1967-72 are now quoted at 100-17/32 to
yield 2.47 percent.
** The 2-1/2's of 1956-58 are now quoted at 102-27/32 to
yield 2.26 percent.

77
Secretary Morgenthau - 4

financing will be conducted. This is more than a mere matter
of rates. If excess reserves are abundant, the tone of the
market will be good and the banking system will willingly fall
in line with Treasury policy. If excess reserves are scarce,
the tone of the market will be poor, the success or failure
of new issues will always be a matter of doubt, and the
Treasury will be constantly subject to the censorship of the
banking system -- on matters of general policy as well as of
rates. The question may broadly be compared with that of
whether the price and priorities of, say, copper should be
determined by the Government or by a trade association. The
matter of inflation is not involved. The degree of inflation
will be determined entirely upon other grounds.

78

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 16, 1942
TO

Secretary Morgenthau

FROM

Mr. Has

Subject: Notes on Meeting with Mr. Burgess and Mr. Stonier
Mr. Burgess began his discussion by saying that

Chairman Eccles had discussed Treasury financing proposals
with the American Bankers Association people in New York

a few days ago and the present visit to the Treasury was
occasioned by the desire to explain the banking reactions
to some of Chairman Eccles' ideas. A summary of the
points made by Mr. Burgess and Mr. Stonier follows:

1. The two new tap securities are undesirable at
this time, for the following reasons:
a. The announcement of their issuance might

have bad effects. Banks are incurring
heavy expenses in handling the savings
bond program and they are willing and

happy to be making this contribution, but
it would look like discrimination if banks
were asked to sell attractive nonmarketable
securities which they themselves could not
buy. Why should all investors other than
banks be provided with non-risk obligations

while banks are invited to participate only
in those securities involving market risks?
Worse than that, the natural psychology of
a banker is to want his deposits to increase;
and it would be fighting this psychology to

ask banks to persuade their customers to
withdraw deposits in order to purchase the
new tap securities.

b. It is unnecessary to offer demand obligations
in order to tap the particular funds involved.
This is true of both short-term funds and
long-term funds. An increase in the supply
of short-term securities, accompanied by
some increase in rate, would make short-term

marketable securities attractive again to
corporations, more than half of which would

79
Secretary Morgenthau - 2

definitely prefer negotiable securities anyway.
liquidity provided by marketable securities and
on a feeling that Treasury pressure might pre-

This preference would be based on the instant

vent the cashing in of demand nonmarketable obli-

gations.

For long-term funds most investors do not worry
about market fluctuations. Insurance companies
and endowments generally buy long-term securities
for permanent holdings and for income and are
not concerned with fluctuations in the value of

principal. In short, marketable securities are

attractive enough to tap these long-term funds.
Moreover, there will be no serious banking problems raised by bank subscriptions to long-term
issues, inasmuch as bank willingness to accept
such issues has declined strongly in recent weeks.
C. No harm will have been done if it should turn out

later that marketable securities have not fully
succeeded in attracting the funds for which the

new nonmarketable securities were proposed; and

such issues may then be offered with the conviction

that they are necessary in spite of certain argu-

ments against them.

2. It is desirable to increase the supply of bills and to

offer 2 coupon certificate of indebtedness without "rights"
value. An increase in the supply of short-term issues,

which would probably be accompanied by an increase in the

short-term rate, would not only serve to attract the funds
of corporations, as suggested above, but would be helpful

in providing greater fluidity in the banking system. It
would probably not hurt the long-term rate if the bill
rate rose to as high as 1/2 of 1 percent.

3. There would probably be no serious market repercussions if
the 2-1/2's of 1967-72 were to drop to 98 or 99. The basic
rate of 2-1/2 percent for long-term money can probably be
held for a long time. Bankers generally are not looking
for higher rates on long-term money.

80
Secretary Morgenthau - 3
Comments

The general outline of the program suggested by Mr. Burgess
and Mr. Stonier is not inconsistent with the immediate program
described in the memorandum we prepared for you in accordance
with your request at the time of the meeting with the Federal
Reserve people in your office last Thursday afternoon. There
is agreement on the desirability of providing an increase in
the supply of short-term securities, although there is a
serious question raised about whether short-term rates should
be increased, and certainly as to whether the bill rate should
rise to as much as 1/2 of 1 percent. The suggestion to post-

pone the issuance of the proposed new nonmarketable securities

appears to have some merit especially since it would certainly
be to the Treasury's advantage if marketable securities could
be used to tap the funds involved rather than increase the
amount of demand obligations outstanding. The question of
whether the 2-1/2's of 1967-72 should be permitted to drop below par is one on which there is considerable disagreement, and
we should prefer that the long-run problem of excess reserves
be handled in such manner that this issue does not go below par.

81

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 16, 1942
TO

Secretary Morgenthau

FROM

H. D. White

HDW

one of the membered
The question was asked of you by/the Ways and Means Com-

mittee as to whether the increased supply of demand obligations

by the Government might not some day prove embarrassing to you
be suddenly presented for redemption.

because of the possibility that a large portion of them might
of

Any such concerted demand for repayment would be the result
an emergency situation -- such as possibly an unforeseen series

of serious military reverses, or an attempt on the part of banking and other conservative interests to discredit the Administration, despite the immediate effects on their portfolios, or
frighten away contemplated legislation, or discourage continua-

tion of war effort. Such developments are special emergencies
and protective or correction measures are to be regarded as special

emergency measures.

You will remember that you and the President have emergency

powers. If no change in our monetary legislation is made with
reference to the matters below, you could, with the approval of

the President, muster at very short notice nearly $7 billion of

cash in addition to the working balance in the General Fund with
which to meet any such demand. This could be done as follows:

1. Issue $1.8 billion of silver certificates on the basis

of the silver bullion in the General Fund.

2. Issue $3 billion of United States notes -- so-called

Thomas Amendment currency.

3. Use the more than $1.8 billion of unallocated funds in

the Stabilization Fund.

This total of nearly $7 billion does not exhaust the possibilities. Again bearing in mind that if very large sums are

needed the situation would be an emergency and would justify the

use of every resource of the Treasury, there would still be open
to you the following additional possibilities:

1. A reduction in the gold content of the dollar by direc-

tion
of the President which would add more than $4.1 billion to
the General Fund.

-2-

82

2. A reduction in the silver content of the silver dollar
in proportion to the revaluation of the gold dollar which would
permit the issue of an additional $3.7 billion in silver certifi-

cates.

It is in the light of such an emergency necessitating the

use of very large sums in cash by the Treasury that the above
monetary powers must be evaluated, and it is precisely because

of their usefulness in an emergency that I strongly urge that
no attempt be made to modify or repeal the legislation granting
these powers to you and to the President.

In addition to this total of nearly $15 billion that could

be secured by the Treasury under the monetary powers of the Act
of May 12, 1933 and the Act of January 31, 1934, the Second War
Powers Bill would permit the direct purchase of Government obligations by the Federal Reserve Banks. As amended by the House,
the aggregate amount of such securities the Federal Reserve Banks

could hold is limited to $5 billion. This would still enable the
Treasury to sell $2.5 billion of securities directly to the

Federal Reserve Banks (provided they agreed to buy them.)

Without the House limitation, the Federal Reserve Banks now
have sufficient reserve to acquire a minimum of $33 billion more
in Government obligations. However, the purchase of Government
obligations by the Federal Reserve Banks can take place only
through the Open Market Committee.

(Another source of funds that it might be possible to tap

without legislation in an emergency are the deposits and earmarked
gold of the governments and central banks of blocked countries --

about $2.6 billion. Our Legal Division believes that under the
First War Powers Act it could probably be argued that there is
legal basis for compelling the investment of such funds in govern-

ment securities. This is not their definitive decision.)

Daily changes in the stock of Series E savings bonds on hand 1.
(In thousands of pieces)
IBM
Number of
Stock on hand
Number of ieces
manufactured
deliveries
at close of
pieces sold
:

:

day

this day

:

:

none-closed

none-closed

24,386

304

500

24,582

160

500

625

171

500

24,922
25,251

5

200

500

25,551

625

6

210

500

25,841

211

25,630

none-closed

none-closed
none-closed

344

500

25,630
25,786

10

123

500

26,163

-

11

192

300

26,271

-

12

157

300

26,414

13

193

300

26,521

14

137

none-closed

26,384

2

3

4

7

8

9

Office of the Secretary of the Treasury,
Division of Research and Statistics.
1

:

this day

:

:

Mar. 1

:

this day

-

-

-

-

625
-

-

800
-

-

March 16, 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.

NTIAL

84
UNITED STATES SAVINGS BONDS

Comparative Statement of Sales During
First Twelve Business Days of March, February and January 1942
(March 1-14, February 1-14, January 1-14)

On Basis of Issue Price

(Amounts in thousands of dollars)
Amount of Increase
or Decrease (-)

February

January

:

Series E - Post Offices

Series E - Banks

Series E - Total

Series F - Banks
Series G - Banks
Total

February

March

over

over

over

February

January

February

January

:

March

March
over

:

Item

Percentage of Increase
or Decrease (-)
:

Sales

February

$ 76,833
208,339

-$ 6,072
- 59,067

-$ 27,961

- 23,700

- 12.4%

125,572

$ 48,872
184,639

- 36.4%

168,372
21,496
94,277

233,511
29,546
147,160

285,171
31,088
124,732

- 65,139

- 51,660

- 18.1

- 52,883

- 22,428

- 27.9
- 27.2
- 35.9

$284,144

$410,218

$440,991

-$126,074

-$ 30,773

- 30.70

- 7.0%

$ 42,800

- 8,050

- 1,542

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

- 32.0

- 11.4

- 5.0
18.0

March 16, 1942.

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

UNITED STATES SAVINGS BONDS

Daily Sales - March, 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 G

Total

$ 5,811

$ 15,868

$ 2,043

$ 8,726

$ 21,678

$ 2,043

$ 8,726

2,975
3,395
3,869
4,179
3,480

8,459
8,833
10,448
10,696
11,586

1,629
2,658
1,680
1,759
1,586

8,780
12,558
11,870
10,825
6,328

$ 26,636
18,868
24,048
23,998
23,279
19,499

11,434
12,228
14,317
14,875
15,066

1,629
2,658
1,680
1,759
1,586

8,780
12,558
11,870
10,825
6,328

$ 32,447
21,843
27,443
27,867
27,458
22,979

4,967
2,804
3,156
2,686
2,682
2,797

18,636
5,719
10,002
8,114
10,594
6,616

3,944
1,365
1,533
1,133
1,065
1,102

8,488
4,162
7,287
5,504
5,007
4,745

31,068
11,246
18,823
14,750
16,666
12,463

23,604
8,523
13,158
10,800
13,276
9,413

3,944
1,365
1,533
1,133
1,065
1,102

8,488
4,162
7,287
5.504
5,007
4,745

36,035
14,050
21,979
17,436
19,348
15,260

$ 42,800

$125,572

$ 21,496

$ 94,277

$241,344

$168,372

$ 21,496

$ 94,277

$284,144

March 1942
2

3

4

5

6

7

9

10
11

12
13
14

Total

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.

March 16, 1942.

Fundrai
86
March 16, 1942

FOLLOW-UP FOR THE SECRETARY:

You have asked that Mr. Paul speak to you about

the President's suggestion that the proposed tax

on gasoline be increased still higher.

87

March 7, 1942
Randolph Paul

Secretary Morgenthau

The President raised the question at Cabinet
as to whether we could increase the proposed tax

on gasoline still higher. Please speak to me.

Follow up 3/10 Paul sand he
on 3/10 m spoke to the sery
3/13- Paul's office phoned to

say that to had not
spoken to Hmgr- Follow up next 9:30.

88

March 16, 1942
3:45 p.m.

TAXES

Present:

Mr. Paul
Mr. Blough
Mr. Tarleau

H.M.JR: I hear it only took four people to do

this little inquiry of mine.

MR. BLOUGH: You won't think the results are comparable to the labor expended.

MR. PAUL: Were you intending to discuss this with
the press this afternoon?

H.M.JR: Well, I felt confident they would ask me.

MR. PAUL: Well, I think you shouldn't dignify this

particular editorial or this particular letter from the

man named Stolper by a press statement. There is some-

thing in the paper nearly every day criticizing our tax
program. If you consider this worthy of attention,

then it should not be attended by you as Secretary, but
you should have your staff consider it and perhaps a
letter by me to the New York Times replying to it or

something like that. The net result of these is that
there is a little something in it but it is half cockeyed.

H.M.JR: Could I read it?
MR. PAUL: Sure. Excuse me, I just want to - I
thought you were limited in time.
H.M.JR: No, let me just read the thing a minute.

89

-2-

MR. PAUL: One deals with the editorial and the

other deals with the Stolper letter.

H.M.JR: Let me read this. This is good. He is

learning. he has a page and a half.

MR. PAUL: Well, I want to say for Roy that he has
done a masterpiece there in compressing it to that.
MR. BLOUGH: A little more time and we would have

done a little better.

H.M.JR: Let me just read this. Well, the thing that this thing here, if they say - on this income it is estimated
at the existing rates persons with incomes below will pay -

no. I will go to statement one. Salaries, wages for three

years. The great bulk of this increase would go to incomes
below three thousand. Well, when the increase goes to
people below three thousand then their income rises above
three thousand.

MR. PAUL: In some cases and in other cases it puts
it above. In some cases of this great increase people
will receive low incomes or it won t put them over three
thousand.

MR. BLOUGH: This is a low figure because some people,
as you say, will have been pushed above three thousand.

H.M.JR: Well, here is the thing. I am just thinking. I think this - rather than arguing, how about

giving this stuff to Jere Cooper and let Jere Cooper do
it.

MR. TARLEAU: + think he might like to do that.
H.M.JR: He was wonderful with the NAM.

MR. PAUL: I was up there and I heard him.
MR. TARLEAU: What do you think, Roy?

-3-

MR. BLOUGH: You might inquire and ask if he

cared to.

MR. TARLEAU: It puts the thing on the record

and it doesn't dignify it by having the Secretary
answer every editorial that comes up.

MR. PAUL: Anything that you can do to keep from

selecting one particular letter--

H.M.JR: I would like to thank Jere Cooper for

what he did on NAM.

MR. PAUL: I will run up and see him if you want.
H.M.JR: And say we have got this thing and how

would you like to handle it.

MR. PAUL: That is quite right. They are doing
that every day in the Record. They are putting in
things of that sort. My feeling is merely to keep you,

as Secretary of the Treasury, from advertising the New

York Times.

90

91

March 16, 1942

MEMORANDUM FOR THE SECRETARY

Mr. Blough

From:

Subject: Editorial in New York Times, March 16, 1942.

The point featured in this editorial is that on
the basis of National Resources Planning Board figures,
one-third of all the consumer units of the country

(families and single individuals) have incomes of
less than $780 a year, while two-thirds have incomes
of less than $1,450 a year; and also that families and
single individuals having income of less than $2,000
comprise 82 percent of the consumer units and account
for 60 percent of consumer purchases.

The main point of the editorial is summed up in

the following sentences:

"If these figures are correct, it appears that a

substantial majority of all consumer units accounting
for a very large part of all consumer expenditures
must be exempt from income tax." The question is:
"Whether it is not necessary in one way or another to
dip still further into the current purchasing power
of those units which, despite their low incomes, con-

stitute the majority of consumer units, in order to
prevent the still greater hardship of inflation.
Comments:

(a) The National Resources Planning Board figures
cited by the editorial are for 1935-1936. Incomes have
risen substantially since then. According to more
recent estimates made by the Office of Price Administra-

tion on the same basis as the National Resources Planning

Board estimates, in 1942 only one-sixth (instead of
one-third) of all consumer units will receive incomes
below $780, and slightly less than one-half (instead of
two-thirds) will receive incomes below $1,450 a year;

92

-2and families and single individuals having incomes
of less than $2,000 will comprise two-thirds (instead
of 82 percent) of the consumer units. We estimate
that families and single individuals with incomes
less than $2,000 account for about 50 percent (instead
of 60 percent) of consumer purchases.

(b) Some families with incomes over $2,000 will

not be subject to tax because of the credit for

dependents; on the other hand, some families and
many single individuals with incomes below $2,000

will be subject to tax. In all, it is estimated that
in 1942, under present exemptions, about one-third

of all persons receiving incomes will be subject to
the income tax. These persons will account for more
than 55 percent of the total income received by all

persons and for about half of all consumer purchases,

(c) The revision in figures does not change substantially the policy question posed by the editorial.

Although the problem 1s somewhat less serious than the

editorial suggests, it is true that about half of the
consumers' purchasing power is not reached at all by
the income tax and substantially half of the balance
is largely relieved by the exemptions to people

paying some tax.

RB:dad

3/16/42

93

March 16, 1942
MEMORANDUM FOR THE SECRETARY

From: Mr. Blough

Subject: Comments on the letter of Mr. Gustav Stolper,
published in the New York Times, Sunday,

March 15, 1942.

The principal points made by Mr. Stolper against
the Treasury position, together with comments on them,
are as follows:

1. Statement:

Salaries and wages in the three years 1939 through

1942 will have risen $20 billion. A great bulk of this
increase goes to income groups below $3,000. "of these
$20 billion, the Treasury actually proposes to draw
$300 million in income taxes." .

Comments:

a. The statement appears to be substantially
correct with respect to the $20 billion increase in
salaries and wages. There appear to be no studies
showing the distribution of this increase but it is

probable that a large part has gone to income groups
below $3,000.

b. On 1939 incomes, persons with incomes below

$3,000 paid only $42 million in individual income taxes,
or less than 5 percent of total individual income taxes.
On 1942 incomes, it is estimated that at existing rates
of tax, persons with incomes below $3,000 will pay $750
million, or over 14 percent of all individual income
taxes. The increase in rates proposed by the Treasury
will almost double the taxes paid by persons with in-

comes below $3,000, so that under these higher rates
they would pay about $1,450 million, or more than 17 percent of all individual income taxes.

94

-22. Statement:

The figures which the Secretary presented relating
to percentages of income taken in Federal, State and
local taxes were probably predicated on Monograph #3
of the T.N.E.C. "Who Pays Taxes?" Apart from serious
statistical mistakes, this study makes two important
misqualifications. It qualifies social security payments as taxes and it qualifies real estate taxes as
being borne by the tenants.
Comments:

a. The Treasury study was made independently of

the T.N.E.C. study. While similar techniques were used,
the treatment of certain taxes was materially different.

The Treasury percentages of tax are substantially lower
than those shown in the T.N.E.C. study.

b. The social security taxes are properly grouped
with all other taxes for purposes of measuring the compulsory payments imposed by Government and determining

how much of the income at these levels is already being
appropriated by the Government.

0. In the Treasury study, real estate taxes were

counted in part 8.8 taxes on tenants (and owner occupants)
and in part as taxes on business, shifted to consumers.

This was judged to be the most realistic treatment of

these taxes in the light of available data.
3. Statement:

The proposed corporation taxes will not ourtail
consumption by one dollar. They out entirely into the
savings fund of the Nation and may create ghastly consequences by destroying working capital to operate
business in the post-war period. High corporate taxes

destroy the incentive to efficient operation.
Comments:

a. We cannot expect other groups to make heavy
sacrifices and not to demand increased incomes unless

corporate profits are taxed heavily. Public morale
can be maintained only if corporations are required to

95

-pay n large share of the cost of the war.
b. The high corporate taxes will prevent increases in dividends which would be inflationary.
O. The expectation that the proposed Treasury
rates will destroy efficiency of operation is a matter
of opinion. We do not agree that it will have any
serious effect on production or efficiency during the
war emergency, particularly since where the tax on any
dollar of income exceeds 80 percent such excess shall
be placed in A reserve for repayment to finance employment after the war.

d. Since taxes are levied on income they do not

reduce working capital unless there has been a mistake in
determining income. The Treasury has suggested that

provision be made for correcting mistakes of this kind.

RB:fd

3/16/42

96

Mr. Crawford substituted for Mr.
Baukhage on the radio last evening.

97

MEMORANDUM

To:

Secretary Morgenthan

From: Mr. Paul

March 16, 1942

Attached is the transcript of the Crawford talk.
He gets to taxes on page 3. I suppose you had reference

to his discussion of the National Association of Manufacturers

in next to the last paragraph and sales taxes in the last
paragraph.

RSP
Attachment

98

Kenneth Crawford, P. M., National Broadcasting Company, March 13, 1942

News of the total war ranges the whole broad expanse of the
globe today, some good, some very bad. Here it is in quick summary,

starting at the other side of the earth and working home:
The Navy announces that one of our submarines has bagged three

freighters and a cargo ship in Japanese waters. It appears that
the United States Navy is beginning to play the game in the Pacific
against the Japanese as well as the German Navy plays it against us
in the Atlantic.

The Navy further reveals that United States fighter planes
have shot down a Japanese bomber west of the Midway Islands. The

Midways are the closest of the Pacific stepping stone bases leading

out toward the Philippines and we still hold them.

The biggest of the current Pacific battles, of course, is the
sea and air fight for New Ghinea. The Japanese have made landings

on this island down under the equator and 480 miles north of the

Australian port of Darwin in spite of heavy losses. The Royal Air
force claims to have littered the beaches of New Guinea with the
wrecks of bombed transports and warships. Tokio acknowledges the

loss of three fighting ships there.
Whether the Japanese consider New Guinea necessary for the

defense of Java, which it has recently won from the Dutch, or
whether they want the islands as a base for the invasion of

Australia is not yet clear. Most military experts are guessing
that the Japanese will try to establish themselves in northern
Australia.

99
2-

It is unlikely that they will try to stretch their communication lines another 2000 miles southward to Sydney or Melbourne.

A strong position in the north as a backstop to their scattered
holdings in the Indies would serve their purpose.
There is no doubt that within recent weeks the defenses of
Darwin have been strengthened. There is reason to believe that
the high command foresaw the fall of Java and concentrated the bulk

of American and British aid on the Australian continent. If so, the
Japanese will be met by powerful resistance on the sea, in the air,
and on land.

There is the possibility too, that the invaders may attempt
to gain a foothold on the continent by clambering ashore on rocky
Cape York, which projects within 47 miles of New Guinea, rather than

brave the guns of Darwin's twin islands, Melville and Bathhurst.
These two islands, which guard the entrance to Darwin's harbor, are
120 miles long. On the east the Cobourg Peninsula forms a natural

barrier to entry into the port. However, such a move would meet
with continual harrassing from the Darwin base and the Japanese may

consider it sound strategy to aim straight at the Darwin objective.
In the Atlantic, meanwhile, the British Navy is presumably
trying to continue its attack on the 50,000 ton German superdreadnaught, Tirpits, which was spotted at sea early this week and attacked
by torpedo planes. The big ship escaped under a smoke screen and is
thought to have taken refuge in a Norweigian port.

100
- -3- -

On the continent of Europe the Russians are pounding away

at the Nasis north of Smolensk, trying to prevent Hitler's armies
from reorganizing for the anticipated spring offensive.
Closer to home, in the Carribean, U-boats accounted for a
British tanker and a Swedish freighter, according to an announcement from the Navy.

Here in the United States there were two interesting and perhaps important announcements growing out of Japan's seisure of the

Malayan Peninsula and the Dutch East Indies the sources of our all-

important tin and rubber supplies. Officials of the University of
Nevada said they had found tin deposits in Nevada and Dr. Paul Kolacher
told a House Committee the Russians had developed a dandelion that,

if transplanted and cultivated in this country, might yield a substitute for rubber.

All of this brings me to the unpleasant subject of taxes. This
global warfare, the necessity of finding new sources of vital supply,
all cost money. Next Monday is the last day for filing income tax
returns. Take what satisfaction you can from the knowledge that

what you are paying this time is at a bargain rate. Next year you
will really pay--just how much is now being decided by Congressional
Committees.

The National Association of Manufacturers brought in its long
heralded program today and asked that Congress adopt it in preference

to the Treasury's plan. The NAM, which represents the nation's
largest manufacturers, has been making the startling statement that

it wants to tax these same corporations to the limit of safety.

101

-4But what the NAM proposed when it got down to cases was that

the Treasury's corporation taxes be materially reduced, Instead
of taking $3,400,000,000 out of the corporations, as the Treasury
suggests, the NAM wants to take $1,400,000,000 out of them in cor-

poration taxes. To make up the difference and raise a large part
of the money needed to finance the war, the NAM wants to levy an

8 per cent sales tax---four per cent as a tax on manufacturers sales
and four per cent on retailer's sales.
Another Congressional committee learned today that the Todd

Shipyards Corporation made a profit last year of $5,000,000 on its
$25,000,000 investment. It is clear that the NAM tax program would
spare the Todd Company's war profits to an extent that the Treasury

would not. It is also clear that a sales tax would hit the average
citizen harder than the Treasury's plan, since it would hit all of
us alike, making no distinction between those of us who make war

profits and those of us who don't. The Administration has opposed
such a general sales tax on the ground that war taxes should be

levied on a basis of ability to pay. And we shall all pay, whether
more or less depending upon the nature of the plan Congress adopts.
Thank you!

102
March 16, 1942
3:55 p.m.
Jere

Cooper
HMJr:

Hello.
Jere?

C:

All right, Henry.

HMJr:

How are you?

C:

Fine, thank you. How are you?

HMJr:

I'm fine. Say, that was a masterly thing you

C:

Well, thank you.

HMJr:

C:

did on that NAM thing.

I just - I thought that was one of the finest
jobs I've seen done in a long time.
Well, thank you. That's very kind, and I
appreciate it, Henry.

HMJr:

I gather you got that fellow's goat.

C:

Well, I think I shook him down considerably.

HMJr:

Well, I know him. He just thinks he's a little
bit better than anybody else in this world.

C:

Yeah.

HMJr:

He's an awful conceited ass.

C:

That was my impression of him.

HMJr:

C:

HMJr:

Yeah. And he made his money very easily and
too quickly.
Uh huh.

Yeah. And I remember I met him down - oh, six
or seven years ago in Warm Springs, and he was

flying around the country with his own private
pilot.

C:

Oh.

103
-2HMJr:
C:

HMJr:
C:

HMJr:

Yeah.

He's 8 that kind of a fellow.

Yeah. Big guy.
Big guy, oh, yeah.
Yeah.

Now, seeing that you've got on the armor and
the horse and 80 forth, how would you like to
take on today's editorial in the New York Times,
where they go after us on our figures on income
and lowering exemptions and all that? We've
got all the answers; the boys have done the
work.

C:

HMJr:
C:

I haven't seen it yet, Henry.
Well, would you like Randolph to walk it up?

Yes, I'll be glad. Let him bring it up, and
I'11 be glad to go over it with him.

HMJr:

When would you like to see it?

C:

Oh, I guess in the morning would be all right.

HMJr:

All right, I'll tell him.

C:

All right.

HMJr:

And - but I sure enjoyed reading about you the
other day.

C:

Well, thank you. That's very kind, Henry. I
appreciate it.

HMJr:

Thank you.

C:

Appreciate your calling.

HMJr:

Good-bye.

C:

Good-bye.

104
TREASURY DEPARTMENT
WASHINGTON
OFFICE OF

March 16, 1942

COMMISSIONER OF INTERNAL REVENUE
ADDRESS REPLY TO
INTERNAL REVENUE

nee

150 ORANDUM for Mr. Sullivan:

Reference is made to your request for a memorandum containing

any information we might have from collection districts, indicating
comparative collections on returns for the filing period 1942 as
compared with the filing period 1941. As explained to you, we do
not have information from all districts and it will not be until
the Collectors have listed their returns that accurate figures as
to the number of returns filed by classes can be obtained.
As an indication of the difficulties which will be encountered
Collectors this filing period in submitting reports, a conversation was just had with the Collector of the Maryland District. The
Collector indicated that after working all day yesterday in preparin their receipts for deposit, there remained 25 unopened mail bags.
by

with the heavy day before them and with additional receipts coming
in today, there is no doubt that any report submitted by the Collector as to the estimated amount on hand undeposited will be a
very difficult guess. As you probably know, at the close of business
today, Collectors will send to us a telegram indicating the total
amount deposited up to date, as well as an estimate of the amount
on hand undeposited. When those telegrams are received tomorrow

and have been tabulated, a copy of the tabulation will be sent to
you.

The following information concerning specific collection districts

may have some value in connection with your request for a memorandum:

1st Illinois District, (January 1 to March 12, inclusive)
Filing Period
Taxable (individual returns)
Nontaxable (individual returns)
Grand total

Receipts from January 1 to March 12,
inclusive

Filing Period

1941

1942

256,900
197,500
454,400

532,900
127,600
660,500

$44,331,885.67

$84,939,255.12

SPRICTORY
BUY
US

Includes Treasury Notes (January 1 to March 12, 1942) $7,646,058.15

105

-Indiana District:

(January 1 to March 7, inclusive)
Filing Period

Filing Period
1942

1941

Taxable (individual returns)
Nontaxable (individual returns)
Grand total

155,000
106,900
261,900

51,300
71,467
122,767

Receipts- Jan. 1 to March 7, inc. $5,441,120.63

$22,089,180.74

6th Missouri District: (January 1 to March 7, inclusive)
Filing Period

Filing Period
1942

1941

Taxable (individual returns)
Nontaxable (individual returns)
Grand total

Receipts - Jan. 1 to March 7, inc.

1st Missouri District:

49,692
29,873
79,565

22,030
32,159
54,189

$1,139,307.70

$3,412,798.01

(January 1 to March 7, inclusive)
Filing Period

Taxable (individual returns)
Nontaxable (individual returns)
Grand total

Receipts - Jan. 1 to March 7, inc.

Filing Period

1941

1942

36,900
61,400
98,300

90,100
62,196
152,296

$5,242,294.20

$13,074,633.09

*Includes Treasury fax Notes in the amount of $1,421,708.32

8th Illinois District:

(January 1 to March 7, inclusive)
Filing Period

Filing Period
1942

1941

Taxable (individual returns)
Nontaxable (individual returns)

97,900
84,965
182,865

35,600

No record

Grand total

Receipts - Jan. 1 to March 7, inc.

$3,523,369.27

$10,334,258.23

Includes Treasury Tax Notes in the amount of $157,339.36

106

-1st New York District:

(January 1 to March 4, inclusive)
Filing Period

Taxable (individual returns)
Contaxable (individual returns)
Grand total

1942

24,966
47,000
71,966

47,238
50,100
97,338

$2,096,909.23

Receipts - Jan. 1 to March 4, inc.

2nd New York District:

Filing Period

1941

$4,200,646.57

(January 1 to March 7, inclusive)
Filing Period

Filing Period
Taxable (individual returns)
Nontaxable (individual returns)
Grand total

Receipts - Jan. 1 to March 7, inc.

3rd New York District:

1941

1942

16,942
27,083
44,025

30,509
28,500
59,009

$11,006,762.02

$18,515,369.15

(January 1 to March 4, inclusive)
Filing Period

Taxable (individual returns)
Nontaxable (individual returns)
Grand total

Maryland District:

Total receipts

1942

9,057
21,679

33,118
17,146
50,264

30,736

Receipts - Jan. 1 to March 4, inc.

Filing Period

1941

$1,933,727.31

$8,782,082.74

(January 1 to March 14, inclusive)
Filing Period 1941

Filing Period 1942

$11,337,515

$33,631,040.02

Acting Commissioner

107
March 16, 1942
4:45 p.m.
General
Smith:

Hello, Mr. Secretary.

HMJr:

General.

S:

Yes, sir.

HMJr:

Two things that I'm interested in - any headway
on keeping airplanes from flying around on this

Atlantic Coast who have no business here?
S:

I don't know, sir. I made a memorandum of what

you said and sent it to Mr. Lovett, the Assistant
Secretary for Air and I haven't checked up on it
to see what he's done or if he's been able to do
anything.

HMJr:

Well, I tell you, I'm expecting General Marshall
for lunch tomorrow. Hello.

S:

Yes.

HMJr:

And I'd kind of like to know if anything's
happened before I see him.

S:

I'll call Mr. Lovett and find out if he's there,
sir.

HMJr:

And then the other thing was

S:

A separate landing field.

HMJr:

Yeah.

S:

Yes, sir. I'll see what they propose, if they
propose anything. I don't know, sir.

HMJr:

Yeah.

S:

You see, I'm almost out of touch with those
people over here. I don't see them very often.

HMJr:

Well

S:

It's rather difficult for me to

107
March 16, 1942
4:45 p.m.
General
Smith:

Hello, Mr. Secretary.

HMJr:

General.

S:

HMJr:

Yes, sir.
Two things that I'm interested in - any headway
on keeping airplanes from flying around on this

Atlantic Coast who have no business here?
S:

I don't know, sir. I made a memorandum of what

you said and sent it to Mr. Lovett, the Assistant
Secretary for Air and I haven't checked up on it
to see what he's done or if he's been able to do
anything.

HMJr:

Well, I tell you, I'm expecting General Marshall
for lunch tomorrow. Hello.

S:

Yes.

HMJr:

And I'd kind of like to know if anything's
happened before I see him.

S:

I'll call Mr. Lovett and find out if he's there,
sir.

HMJr:

And then the other thing was

S:

A separate landing field.

HMJr:

Yeah.

S:

Yes, sir. I'll see what they propose, if they
propose anything. I don't know, sir.

HMJr:

Yeah.

S:

You see, I'm almost out of touch with those
people over here. I don't see them very often.

HMJr:

Well

S:

It's rather difficult for me to

108

-2HMJr:
S:

HMJr:

Would you rather not

Oh, no. I mean, when I was at the other place,
you
I could
just - well, just walking from
one know,
office to
another.
I see.

S:

And contact isn't quite as close as it used

HMJr:

Look, don't hesitate any time I ask for some-

S:

to be.

thing that's out of your line to tell me.
Oh, no, this is quite all right; but I'm not

able to give you - to get quite the same close
contact where I can see them just in a minute,

you see.
HMJr:
S:

HMJr:

S:

HMJr:

S:

I see.

I'11 get word to you, sir.
Well, I just didn't want to start - you know,
raise hell about it
Yes.

But that thing about getting those airplanes
out of this zone, that ought to be done.

Yes, sir. I'll get a report back before you

have General Marshall - before you see General

Marshall.
HMJr:

Yeah.

S:

Now, then, did Saville call you about the trip?
Everything's fine.

HMJr:
S:

HMJr:
S:

HMJr:

I thought he had a very good program.
Very good.

Yes, sir.

I hope you'll be able to go.

109

-3S:

I'm going to try to go, sir.

HMJr:

Don't feel you have to.

S:

HMJr:

S:

HMJr:
S:

No, I want to go, very much. The only thing
that would keep me from it 18 if something
happens at this conference tomorrow which
keeps
us busy all night and the following
day.
Well, it comes under the - it ought to come
under the heading of a "refresher".

(Laughs) All right, sir.
(Laughs)

You'll
have a nice trip, though, and I'll get
word about this other.

HMJr:

Thank you.

S:

Yes, sir.

110

March 16, 1942
6:30 p.m.

To:

Secretary Morgenthau

From:

Brig. General Walter B. Smith

SEPARATE FIELD FOR PURSUIT SQUADRON NOW AT BOLLING

The War Department has written the President,

asking for authority to establish a field at Camp
Springs (this is the high ground back of Bolling Field).
This would put the pursuit squadron on its own field,
and would avoid the fog and mist which is so prevalent
at Bolling.
CIVILIAN PLANES ALONG THE ATLANTIC COAST

Control of civilian planes is under the Director
of Aviation, Office of Civilian Defense. The Director

18 General Connolly. The War Department has no direct
authority and has not considered grounding or moving
civilian planes from the Coast area, because they are

being used now in the Civilian Air Patrol, which is a
function of the Office of Civilian Defense.
W. B. S.

111
March 16, 1942
4:55 p.m.
Edward

Foley:

We've got you on the loudspeaker here, and I
was wondering how things were going. Can you
talk?

Joseph

O'Connell: I'm sitting alongside of Judge Mack, and they re
in the middle of holding the meeting. They have
read a number of resolutions relating to the
business of the concern. They haven't reached
the point of the program that is primarily of
concern to you. The program involved, if I may Judge Mack can correct me if I'm wrong on this the acceptance of the resignations of the three
gentlemen who are absent, that is Mr. Schmitz,
Mr. Hutz, and Mr. Baragwanath, all of whom

have sent in their resignations. That would
leave

F:

Yeah. Hello.

0:

Yes.

F:

That will - what?

0:

That will leave - they also have a communication

from Mr. Bullitt, clarifying his status and
indicating that he had intended to resign when
he wrote that letter several weeks ago. That
resolution has already been adopted accepting

his resignation.
F:

I see. And he resigned not only as Chairman,
but also as

0:

Also as a member of the Board.

F:

Right.

0:

Now, then, when the resignations of Mr. Schmitz,
Mr. Hutz, and Mr. Baragwanath have been adopted,
that will leave seven members of the Board, all
of whom are present, still members of the Board.

F:

Yeah.

112

-20:

Now, then, it is my understanding that they at
that point will elect Mr. McConnell, Mr. Wilson,
Mr. Marshall, and Mr. Moffett, and that then the
by-laws will be amended to reduce the directorate

to five in number, at which point after that

amendment has been made by the full Board, the

remaining members of the Board of Directors - that

is, the directors who are here now - will tender
their resignation, at which point they will be

left with an existing Board of four out of five.
F:

That would be our nominees.

O:

That's right.

F:

With one vacancy.

0:

With one vacancy.

F:

And Bob McConnell would be made president?

0:

Then this meeting would adjourn. You see, they
have to call a special meeting of the new Board
for the purpose of electing Bob McConnell as
president, because that can only be done under

the by-laws at a meeting called only for that

purpose.
F:

I see. So the old - you will adjourn this meeting

and then call immediately a special meeting of the

new Board
O:

That's right.
and Bob McConnell will be made president.

F:

0:

F:

O:

That's right. President and Chairman of the Board.
And that'11 all be done today.

That will all be done, I should say, within the
next half or three quarters of an hour. Mr.
McConnell and the other members came over about
three o'clock and had a very pleasant talk with

Judge Mack, and he was very helpful. Judge Mack
says to tell you that he welcomes them with open
arms.

113

-3F:

Well, that's fine.

0:

And they had a number of other matters to take

up at the early part of the meeting. That ex-

plains why we haven't probably gotten further.

F:

O:

F:

0:

Right. Well, I was just anxious to find out

how the thing was going. Now, is that statement
that you read to me from McConnell going to be
given out as you read it?

It's going to be given out as I read it, with

one slight revision which Bob made. I don't
have a copy of it in front of me, but the
sentence - he will give that out at the close
of the meeting - and the sentence which refers

to the - do you have it in front of you?
No, I don't. I'm not in my office.
I think it 18 fair to say that there 18 no substantial change. There's one slight change in

verbiage which all of the new directors wanted
to make. It doesn't change the substance.

F:

Well, I'll tell you what you do, Joe. As soon
as the meeting is over, would you step to a

telephone and give me the wording of that change
because the newspaper fellows down here want to

0:

get a copy of that statement.
I can have them on the other phone. Bob won't
be - I can have someone outside

F:

0:

All right.
read that to you in a very few moments.

F:

All right. If you could have that done

0:

I can have that done

F:

All right. I'll have somebody in my office have
that statement that you gave me in front of them,
and then it can be corrected and we'll have it
mimeographed here; and then when it's released

114

-4up there, you let me know by phone and we' 11

let it out down here.

0:

F:

0:
=

Yeah. Now, do you have a copy of Mr. Crowley's
telegram?

Not in front of me. Yes, I have it.
If you have it - Mr. Mack has a copy in front

of him and additional copies. I thought maybe
you'd want that read over the phone, too. So

far as I know, the only thing that is to be given
out to the newspapers are Crowley's telegram,
plus the short statement by McConnell.

F:

Yeah.

0:

That's all that I know of.

F:

All right. And you're not going to make any

0:

No, not at all. No need for it.

F:

And you don't think there'11 be need for it.

0:

No.

F:

All right, Joe. Well, when it's all over, step

0:

I will. But right away I'll have someone call

statement?

to the phone, will you, and call me?

you and read you McConnell's statement.
F:

Good. Fine.

0:

Okay.

F:

Thank you very much.

0:

Wait a minute now. All right. That's all, Ed,
I guess.

F:

Okay.

0:

Good-bye.

F:

Thank you.

115

TREASURY DEPARTMENT

Washington
STATEMENT OF THE NEW MANAGEMENT OF

GENERAL ANILINE AND-FILM CORPORATION

March 16, 1942

*

The United States Government has acquired title through the
Secretary of the Treasury to 97 percent of the stock of General
Aniline and Film Corporation.
Secretary Morgenthau and Alien Property Custodian Crowley

have jointly requested Robert E. McConnell to act as executive
officer of this company, and have jointly approved the election
of the new four-man Board of Managing Directors, composed of
Robert E. Wilson, A. E. Marshall, George Moffett, and Robert E.

McConnell.

The Board has been instructed to complete the Americanization
the company to make sure that all employees render faithful and
loyal service, produce military requirements at maximum capacity,
provide the corporation with efficient, business-like management
and in all ways conduct the affairs of the company to the best
of

interests of the country.

Until such time as it is possible properly to select

competent experienced and permanent working management which will

then be expected to function under the general supervision of this
Board, the new Board will conduct all administrative and corporate
affairs of the company.

The corporation 18 already engaged in consummating important

contracts for the Army and Navy. Plant production on such war
material will be increased as rapidly as possible.
-000-

Given out in New York.
30-77

116

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

CONFIDENTIAL

DATEMarch 16, 1942

Secretary Morgenthau

TO

Mr. Haas

FROM

Subject: The Business Situation,

Week ending March 14, 1942.
Summary

(1) A sharp increase in consumer expenditures in retail
stores during January is disturbing, from an inflation standpoint, in view of the necessary curtailment in production of
civilian goods. Unless such expenditures shortly begin to
decline, in line with the trend of supplies, the result will
be merely a bidding up of prices for the available supply of

goods.

(2) Department store sales moderated somewhat in

February, declining to 21 percent above the 1941 level as
compared with 37 percent in January. Since prices of department store goods on March 1 averaged about 18 percent
higher than last year, consumers bought but little more in
actual goods than they did in February last year, although
spending 21 percent more money.

(3) The effectiveness of over-all price control in
Canada is indicated by the declining trends of living costs
and retail food prices in that country since December 1, when
the controls went into effect, as contrasted with sharp in-

creases in the United States during the same period.

(4) Basic commodity prices moved a trifle higher last
week as uncertainties over the outcome of legislative develop-

ments and governmental measures confined price changes to a

relatively narrow range. In the first week in March, the BLS
all-commodity index of wholesale prices rose 0.1 point to a
new high at 96.9. This is 29.2 percent above the level prevailing in August 1939, just before the outbreak of the war.
(5) Stock prices showed a further gradual decline last
week to new lows for the current move. The Dow-Jones industrial stock average sagged to within a fraction of the previous
low point touched in 1938. Although industrial stock prices
in London also moved lower, the recent decline in that market

has been smaller than in New York.

-2-

117

Consumer expenditures show inflationary trend.

of major interest in the current price situation is the

growing disparity between consumer incomes and the supply of
consumer goods. This disparity has already become an im-

portant factor in the continuing rise of commodity prices,
although its effect has been cushioned temporarily by the
stocks of consumer goods built up from previous production.
All attempts of consumers to increase their spending will
obviously have little or no effect in increasing the supply

of goods, but will merely result in higher prices for the
same goods.

Knowing that the volume of consumer spending must be

reduced drastically in the months ahead if price inflation

18 to be avoided, some measure of the developing inflationary pressure on prices may be derived from the actual trend
of consumer expenditures. It is of especial interest from
an inflation standpoint to know to what extent consumer
incomes are currently being diverted from normal spending
channels.

In Chart 1, total consumer expenditures for goods and

for services (Department of Commerce estimates) are compared

with the trend of salaries and wages, monthly 1938 to date.
For convenience in interpretation, "expected" expenditures
are also shown, based on the average relationship of consumer expenditures to salaries and wages during the 6-year
period 1935-1940. It will be noted (upper section of
chart) that expenditures for goods, as indicated by retail
store sales, increased sharply in January, instead of
showing the decline needed to prevent inflationary pressure
on prices.

It will be noted that expenditures for goods are not

as high as could normally be expected from the current high

level of incomes, owing largely to the effect of such
control measures as high taxes, Defense Bond purchases,
installment credit restrictions, and shortages of available
goods. Nevertheless, it is becoming more and more obvious be
that expenditures for consumer goods generally cannot

maintained even at present levels without inflationary
effects, in view of the growing curtailment in production
of consumer goods (with the important exception of food).
Clothing heavily bought in January.

The types of goods into which consumer buying was 1. most

heavily directed during January is indicated by Table the
It will be noted that sales by apparel stores headed
list with an increase of 33 percent, as compared with an

- -3. -

118

increase of 8 percent for all stores. In that month a heavy

hoarding movement developed in both men's and women's cloth-

ing, with widespread reports of customers buying far in
excess of current needs. Sales by household furnishing
stores were second, with a 22 percent increase. The curtailment in automobile sales, on the other hand, caused
a drop of 38 percent in sales by auto and auto supply stores.
Confidential estimates by the Department of Commerce of
consumer expenditures for services show a marked upturn
(5 percent) between September and December 1941. January

figures are not yet available. (See lower section of
Chart 1.) Largest increases in the unadjusted figures were
for household utilities and medical care. Increased expenditures for services probably have little immediate inflationary effect, although eventually they contribute to inflation
through competition for labor and various materials.

Department store sales gain narrows in February.

After running 37 percent above year-earlier levels in
January, the gain in Department store sales last month nar-

rowed to 21 percent. This moderating of the sales pace was
also evidenced by a drop in the FRB adjusted index of department store sales to 125 for February from the record
figure of 138 reached in the previous month.

An indication of the sections of the country which are
contributing most to the pressure of consumer buying is

given in Table 2, which shows by Federal Reserve Districts
the percentage increase in department store sales over the
previous year in the most recent 3-month period, and in

the month of February. Both comparisons, it will be noted,

show the largest increases in the area centered around
Washington, D. C. and nearby States. The smallest increases, on the other hand, are in the farming areas, parti-

cularly in the cotton sections.
Reflecting the pressure of heavy buying, retail prices
continued to rise during February. By March 1 a representative price index of typical department store items was 1.5
percent higher than a month earlier and 18.4 percent higher
than on March 1, 1941. When consideration is given to this
rise in prices, it will be seen that the unit volume of
department store sales last month actually was very little
above year-earlier levels.
More recent sales show renewed rise.

In the first week of March, consumer buying again
picked up, and the sales gain over the corresponding week

of 1941 widened to 28 percent, as compared with 19 percent

119

in the previous week. (See Chart 2.) While it 18 yet too

early to draw accurate conclusions, this strong sales showing may foreshadow less slowing up in trade due to income
tax payments than some observers had expected. At the be-

ginning of next week, however, consumer buying will run into
another retarding factor in the additional restrictions on
installment buying recently ordered by the Federal Reserve
Board. Minimum down payments will be increased for many

items, and the time limit will be out down in most instances.
Moreover, 7 additional articles will be added to the list
now subject to regulation.

Prices hesitate under week' influences.
Developments reported from Washington again dominated

the price situation last week. Government purchases of war
supplies were reported in great volume, particularly of such
items as textiles and food products. Yet prices moved only
slightly, owing to uncertainty concerning the outcome of
pending legislation designed to bar sales of most Governmentowned farm products at prices below parity. Further price
uncertainty was caused by statements of the President in his
press conference last Friday indicating that he was studying
proposals to place ceilings on wages and profits as well as
prices, and by new evidence of a rounded OPA program to halt
cost-of-living increases.
Wholesale price indexes of commodities little changed.
As a net result, changes in basic commodity prices
were limited to a narrow, slightly upward movement. (See
Chart 3.) The index for 16 industrial raw materials was up
0.4 percent, reflecting a further sharp advance in the price
of flaxseed and small increases in wool and cotton prices.
Among the 12 foodstuffs, hog prices again advanced, making
a gain of 32.6 percent since December 6.

The BLS all-commodity index in the previous week
(ended March 7) continued its broad upward movement, rising

0.1 point to 96.9. This is 29.2 percent above the August
1939 pre-war level, and 5.1 percent above that of the week
before the attack at Pearl Harbor.

Living costs in the United States at Canadian level.
Comparison of the cost-of-living indexes for the United
States and Canada show strikingly the effect of over-all

price control in the latter country. (See Chart 4.) It
may be noted from the chart that the cost of living in the

5-

120

United States, according to the BLS index, was substantially
below that of Canada until our entry into the war. Since
then the index has risen sharply, while the Canadian index
has turned downward. (The BLS index for February is estimated from the Conference Board cost-of-living index). The
Dominion's over-all control of prices and wages was put into
effect December 1.

In the lower half of the chart, the effectiveness of

the Canadian control of food prices 18 evidenced by a
similar decline since November. This is in marked contrast

to the sharp and continued rise of food prices in this
country, now higher than Canadian prices, and 18 more telling
in view of Canada's longer participation in the war.
Ceilings placed on pork and textile products.
As war production needs cut more deeply into supplies of goods

available for civilians, the OPA announced that temporary
price ceilings would be placed on two groups of commodities of
major weight in the cost of living, -- pork products and
finished cotton and rayon textile goods. The schedule on pork
products, at prices prevailing between March 3 and 7, becomes

effective March 23. It is reported in the press that ceil-

ings on beef and veal are also imminent.
The ceiling on finished piece goods, the OPA stated, aims

to check a "rapid and unwarranted rise in prices* for clothes

and housefurnishings, including women's and children's

dresses, suits, coats, and men's shirts. The schedule limits
prices to those prevailing between March 7 and 11, but the
OPA considers many of those as entirely too high, and has
indicated that the permanent ceiling to follow would be on

a substantially lower scale. A WPB priorities order that 80
percent of top-grade leather soles be reserved for shoes for
the armed services, has been followed by press reports of
expected OPA action on shoe prices.

Record production and consumption of cotton goods.

The OPA action on prices for finished piece goods came

after a fortnight of huge Government orders for various textile products, including woolens. A record 1942 production

of 12,500,000,000 yards of cotton goods 18 forecast by the
rent rate of war consumption on an annual basis is estimated
by trade sources at more than 60 percent of such a total,

President of the Cotton Textile Institute. Since the our-

it 18 believed that Government allocation of cotton textiles
for civilian uses may be necessary. A further advance in
the daily rate of consumption of raw cotton to a new record
high is shown by census figures on consumption in February.
At the February daily rate, raw cotton consumption in March
would be largest of any month on record.

-6-

121

Stock prices show further decline.
Stock prices continued to decline gradually last week
to new lows for the current move, although some strengthening

was noted near the end of the period. The Dow-Jones average

of industrial stock prices dropped slightly under the 100
level for the first time since 1938, and came within a
fraction of the low point touched that year. The average

for utility stocks showed a further fractional decline to
a new low since compilation of the average was begun in
1929. Railroad stocks also eased slightly, but continued
to show relatively good resistance to the decline, although
opposition of the OPA to some of the recently authorized
freight rate increases checked rallying tendencies near
the end of the week. The volume of trading was limited to

moderate proportions throughout the week and on no day
reached as much as 500,000 shares.

Industrial stock prices also moved slightly lower in

the London market last week, but the recent decline there
has been of smaller proportions than in New York. (See
Chart 5.) Both markets have been confronted with adverse
war news, but selling in the New York market 18 also

attributed in large measure to uncertainties over earnings
and dividends as a result of prospective tax increases.
Furthermore, some selling may have been going on recently
to obtain funds for income tax payments.
Early start in Great Lakes shipping planned.

During the past week the Secretary of the Interior indicated that, under present plans, shipping on the Great
Lakes would probably get under way by March 26, which
would be considerably earlier than usual. However, it remains to be seen if weather conditions will permit such

an early start. The ice in Buffalo Harbor, for example,
was reported recently to be 20 inches thick. In any event,
it 18 intended to lengthen the usual summer loading season
for iron ore by at least a month.

Recently it was reported that the WPB may request ship
operators to move 92,000,000 tons of iron ore down the
Great Lakes during the 1942 navigation season. Inasmuch as
last year's record ore movement was only 80,000,000 tons,

it will be seen that ship operators will be confronted with
formidable task. Last week, legislation authorizing the

a

construction of an additional lock at the Soo connecting

channel was approved, and actual work now awaits only
appropriation of the necessary funds by Congress. The construction of an additional lock at the Soo has been advocated as a safeguard and an aid to the transportation of
vital iron ore supplies down the Great Lakes.

-7Despite continuing complaints of scrap shortages, steel
operations have been moving slowly higher. The tonnage of
steel ingots scheduled for production this week will again
exceed the previous record, as operations are scheduled to
advance to 97.9 percent of capacity from 97.4 percent last

week.

122

123
Table 1

Sales by retail stores in January,

seasonally adjusted, increase over December

Type of store
Apparel

Household furnishings
General merchandise

Filling stations

Food stores

Building materials and hardware

Drug stores

Eating and drinking places

Auto and auto supply

All retail stores
Source: Department of Commerce

Percent increase
33
22
21

12
10
g

4

3

-38
8

124
Table 2

Increase in department store sales
over previous year, by Federal Reserve districts
Districts

3 months

December 1941 to February 1942 February 1942
Percent increase
Percent increase

Richmond

33

Philadelphia

31

35
32

29

21

Cleveland

St. Louis

27

21

Boston

24

17

San Francisco

24

25

Chicago

24

20

Kansas City
Minneapolis

23

14

22

19

New York

21

18

Dallas

18

Atlanta

17

8

7

If

124
Table 2

Increase in department store sales
over previous year, by Federal Reserve districts
Districts
Richmond

Philadelphia

3 months

December 1941 to February 1942 February 1942
Percent increase
Percent increase
33

35

31

32

29

21

St. Louis

27

21

Boston

24

17

San Francisco

24

25

Chicago

24

20

Kansas City
Minneapolis

23

14

22

New York

21

19
18

Dallas

18

8

17

7

Cleveland

Atlanta

CONSUMER EXPENDITURES COMPARED WITH SALARIES AND WAGES
Adjusted for Seasonal
1938

1939

1940

DOLLARS

1941

1942

1943
PER

Billions

CENT

Expenditures for Goods (Retail Sales)
6.0
168

5.6
156

5.2

144

Salaries and Wages
1935-39-100, Dept of Comm
4.8
132

4.4
120

4.0
108

Retail Sales
(Billions of Dollars)

Actual *

3.6

96

Expected

3.2

84

2.8

1938

1939

72

1940

1941

1942

1943

DOLLARS
PER

Billions

CENT

Expenditures for Services
2.2

168

2.1

156

2.0

144

Salaries and Wages
1935-39-100, Dept. of Comm
1.9

132

1.8

120

1.7

108

Services
(Billions of Dollars)

Actual*

1.6

96

Expected ,
1.5

84

1.4

1938

1939

1940

1941

1942

72

1943

*Department of Commerce total retail sales adjusted for seasonal

125

.. Department of Commerce estimates of total consumer expenditures for services
, Based on average relationship to solories and wages, 1935 through 1940
Office of the Secretary of the Treasury
- . Amount and Statistics

C-422

Chart 1

Chart 2
DEPARTMENT STORE SALES

126

1935 - 39 - 100, UNADJUSTED
NOV.

SEPT.

JULY

MAY

MAR

JAN.

PER

CENT

PER

CENT

Weekly
260
260

240
240

220
220

200
200

180
180

160
160

140
110

'41
120

120

'42
100
100

80

80

'40

110111111111

LILL
60

JAN.

Office of the Secretary of the Treasury

- . - 1 Institution

MAR.

MAY

JULY

SEPT.

60

NOV.

C 390

MOVEMENT OF BASIC COMMODITY PRICES
AUGUST 1939 - 100
PERCENT

PERCENT

PERCENT

PERCENT

Daily

Weekly Average
220

220

200

200

200

200

190

190

12 Foodstuffs

12 Foodstuffs
180

180

180

160

170

170

140

160

120

150

100

140

180

160

140

160

16 Raw Industrial
Materials

16 Row Industrial

Materials

be

.

a
.

,

,

.

1942

1941

27

JAN.

140
-

-

"

a

DEC

19

JUNE AUG. OCT. DEC FEB APR JUNE AUG. OCT DEC.

21

100

150

.

120

MAR

FEB

1942

1941

PERCENTAGE CHANGE FOR INDIVIDUAL COMMODITIES
Dec. 6. 1941 to Mar. 6. and Mar. 13. 1942

Aug. 1939 to Mar 13. 1942

PERCENT

PERCENT

12 Foodstuffs

12 Foodstuffs
+40
200

Hoge 324%

+32

Cottonesed Oil (2.00

160

Tollow MATX

Lord 17.7%

+24

Lord #0/X
Hoge IDE/X

120

Corn 117X

Cocoo 106.7X

Barley 04.2X

Barley 0.4%

+16

Tollow 79X

Corn 84.7X

Wheat 6.9X
Sugar 6.9X

Wheat 780X

80

Coffee 77.2X

+8

Steers 4/X

Steers sux

Cottoneeed Oil SAX

Butter 4SAX

40

Coffee ox

0

"Butter TX

Sugar JOSE

Cocoo as
-8

Dec.6.

0

Mar.13

Aug

1941

1942

1939

Mar.13

1942

1942

PERCENT

Shelloc

PERCENT

Mar. 6

16 Raw Industrial
Materials

16 Raw Industrial Materials
+40

Floresed nex

200

Cotton 1102X

Cotton 1132

+32

Leed IUJ

Burlop 004X

160

Print Cloth 04/10
Pleased 70/X

Roain 8.0%

Print Cloth 44X

+24

Wool 4%
Shelloc OX

Zine 49/X
120

Wool 50.43

Roan 434X
Hides N6.7X

Zinc OR

+16

San ox
Rubber ox

St.Screadom JEAN

80

MAX

Copper ox
St.Screadom ox
Tin ox

+8

Lood 290X

St Sorgney
Cripper ALOX

St.Scrop.exp ox

0

40

Hides ox

- SEX

- 4.3X

Tin 6.4%
-8
0

Aud
1939

---

Mar.13

Dec.6.

1942

1941

Mar.6

Mar.13

1942

1942

127
P-234-4

Chart 3

COST OF LIVING, U.S. AND CANADA
AUGUST 1939-100

PCR

PCR

CENT

CENT

Cost of Living
120
120

115

115
Est

Canada
(DOM. BUR. OF STAT.)
110

110

105

105

U.S.
(B.L.S.)
100

100

95

95
M

M

1941

M

1940

1939

19 42

PER

PER

CENT

CENT

Foods, Retail
130

130

125

125

120

120

115

115

Canada
(BUR. OF STAT.)
110

110

105

105

U.S.
(B.L.S.)
100

100

95
95
M

J

1939

1940

1941

1942
to

8
Office of the Secretary of the Treasury

- of - - Material

C - 412

INDUSTRIAL STOCK PRICES IN U.S. AND U.K.
AUGUST 1936 100

Weekly
(AVERAGE OF DAILY)

941
JAN.

FEB.

MAR.

APR.

MAY

JUNE

JULY

AUG.

SEPT.

OCT.

NOV.

DEC.

1942
JAN.

FEB.

MAR.

APR.

MAY

JUNE

JULY

AUS.

SEPT.
PER

PER

CENT

CENT

100
100

95
95

90
90

85

85

U.S. 30 INDUSTRIAL
STOCKS (DOW-JONES)

80

80

75
75

70
70

65

65

60
60

U.K. 56 INDUSTRIAL
STOCKS

55

55

50

50

45

+

45

11
40

JAN.

FCB.

MAR.

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

APR.

MAY

JUNE

1941

JULY

AUG.

SEPT.

OCT.

NOV.

DEC.

JAN.

FEB.

MAR.

APR.

MAY

1942

JUNE

JULY

AUG.

SEPT.

FO 156

40

- 130
Jolen
WAR DEPARTMENT
WASHINGTON

MAR 16 1942

The Honorable,

The Secretary of the Treasury.
Dear Mr. Secretary:

I desire to a.c nowledge your letter of February
26, 1942, inclosing a copy of a telegram from Representative John H. Tolan, Chairman of the House Committee

Investigating National Defense Migration, and a copy of
your reply thereto.

Your attitude in this matter as indicated in
your reply to Representative Tolan is carefully noted.

I appeciate the forwarding of this information
by you.

Sincerely yours,

Henry h Stimson
Secretary of War.-

Treasury Department 131
Division of Monetary Research
Date March 20, 1942
To: Mr. Southard

From: Mr. Gass

Since this relates only to the
supply of gasoline for the transfer of
gold in North Africa, I don't think

it need be brought to the Secretary's
attention.

MR. WHITE

Branch 2058 - Room 214

132
C

0

P

Y

DEPARTMENT OF STATE
WASHINGTON

In reply refer to

March 16, 1942

FD 851.51/2943

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

copy of strictly confidential despatch No. 1183, dated
February 6, 1942, from the American Consulate General,

Algiers, Algeria, concerning gold transfers to France from
the Bank of Algeria.

Enclosure:

Departch No. 1183,

February 6, 1942,
From Consulate

General, Algiers.

Copy:1c:3/19/42

133

0

0

P

Y

No. 1183
AMERICAN CONSULATE GENERAL

Algiers, Algeria, February 6. 1942
STRICTLY CONFIDENTIAL

Copy of confidential document from the files

of the Interior.

SUBJECT:

THE HONORABLE

THE SECRETARY OF STATE,
WASHINGTON.
SIR:

I have the honor to enclose a copy of a confidential

document from the confidential files of the Ministry of
the Interior concerning gold transfers to France from the
Bank of Algeria. The document is in French and a

translation into English is also attached herewith. Vice
Consule Boyd and Knox secured this document from a very

reliable source and felt it would be of interest to the
Department.

Respectfully yours,

Felix Cole
American Consul General
JCN/jg

File No. 863.4

Enclosures: Confidential document from the files of the
Interior in French.
Translation into English of same.
Copies: Quintuplicate to the Department
1 copy to Vichy
1 copy to Tangier

Copy:1c:3/19/42

134
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P

TRES URGENT
Y

Ministery of the Interior

Vichy, Dec. 26, 1941

General Secretariat for the Administration
Under Direction for Algeria
/T
/E,

/R/

The Minister Secretary of State

for the Interior

To the Governor General of Algeria

Industrial Production:

/s/

Object: Transportation of gold from the Bank
of Algeria.

To insure the application of various committments
undertaken by the French government, the Bank of Algeria is

under the obligation to carry out, for the account of the

Ministry of National Economy and Finance, numerous transfers of

gold from its vaults to the airport of Algiers. In this regard,
the resources of the Bank in respect to industrial alcohol and
gasoline may very possibly soon be exhausted.

In order to make proper response to the wishes
expressed by my colleague of the Financial Ministry, I have the

honor to ask you to give satisfaction in the briefest delay
possible to any requests for liquid automotive fuel which will

be presented by the Bank of Algeria for such gold transfers and
to keep me closely informed of any difficulties which might occur

in the carrying out of these instructions.

For the Minister

The Counselor of State

General Secretary for the Administration

Signed: Illegible

Reply made on the 10th of January stating that
in the interval instructions have been given to comply to the
Bank of Algeria's requests.

Signed: Ettori
Secretary General of the Governor General
of Algiers.

Copy:1c:3/19/42

Treasury Department

135

Division of Monetary Research
Date
To:

From:

March 11, 1942

pox

Secretary Morgenthau
Mr. White
F:

(1) The Colombian Central Bank has asked the

Federal Reserve Bank if it could, in view
of current transportation difficulties,
hold in custody in that country the gold

which it sells to the Federal.

(2) A similar request was made by the Chilean
Central Bank in January and was denied.

It appears likely that many other countries in Latin America would ask for

this privilege if they thought it would

be granted. Therefore the attached
letter has been drafted to d eny the

Colombian request.

(3) Should the transportation situation
become more acute and inability
to ship gold to the United States consequently embarrass Latin American
countries, we could of course review

the situation in the light of such

developments.

MR. WHITE-

Branch 2058 - Room 214

136

MAR 16 1942

Dear Mr. Knoke:

Reference is made to your letter of March 6, 1942,
enclosing a translation of a letter from the Banco de
la Republica, Bogota, Colonbia, dated February 21, 1942,

which refers t difficulties with respect to transportation
facilities and inquiring if gold hereafter sold to the

Federal Reserve Bank of New York might be left in
Colombia in the custody of a responsible enterprise until

shipping conditions are core favorable. It is noted
that you refer to your letter of January 6, 1942, in

which you forwarded a similar request from the Fanco Central
de Chile, and that you suggest that you be authorised to
reply to the Colonbian Central Bank in terms sindler to
your reply to the Chilean Central Bank, as authorised in

Mr. D. H. Bell's letter of January 16.

The Treasury Department has given careful considere-

tion to the request of the Baneo de la Republica, Bogota,
Colombia, but in this instance, as in that of Chile, does
not dees it advisable at this time to depert from its policy
of not purchasing gold for delivery outside of the United
States. You are therefore authorised, as fiscal agent of
the United States, to inform the Banco de 1s Republica,
Bogota, Colombia, accordingly.
Sincerely,
(Signed) E. Margeathas. its

Secretary of the Treasury.

Mr. L. i. Snoke,

Vice President,
Federal Reserve Bank of New York,
New York, New York.

FASresh

3/11/42

nmc.
Please return to Secretary's office

FEDERAL RESERVE BANK
OF NEW YORK
March 6, 1942

Attention Mr. Harry D. White
Dear Mr. Secretary:

With my letter of January 6, 1942, I forwarded
translation of a letter dated December 20 from the Banco

Central de Chile, Santiago, containing its suggestion, in
substance, that, in view of the recent sharp increase in
shipping charges we, as fiscal agent of the United States,
in future purchase gold from it for delivery in Santiago
instead of New York. In that letter I discussed the prob1em involved at considerable length and recommended that,
unless reasons of national policy required compliance with
the Chilean suggestion, we be authorized to inform the
Banco Central that the Treasury Department did not see its
way clear to comply with the suggestion made in the letter
of December 20, 1941. The authority to inform the Banco
Central accordingly was given to us by Mr. D. W. Bell's
letter of January 16.
We now enclose translation of a letter dated
February 21, 1942 from the Banco de la Republica, Bogota,
Colombia, in which that bank requests that "in view of the

extraordinary rise in the war risk rates during recent months"
we consider hereafter leaving gold sold to us (as fiscal
agent of the United States) by Banco de la Republica, in
Colombia "in the custody of a responsible enterprise such as
for instance the National City Bank of New York in order to
have it shipped to the United States when conditions appear
more favorable". The amount of gold involved might be substantial, considering that in 1941 Banco de la Republica sold
us slightly in excess of $24,000,000 worth of gold.
The request made by the Banco de la Republica is, of
course, of the same character as that made by the Banco Central

de Chile and should, therefore, it seems to us, be treated in
the same way. We accordingly recommend that we be authorized

to inform the Banco de la Republica that the Treasury Department does not deem it advisable to depert from its policy of
not purchasing gold for delivery outside of the United States,
unless, of course, reasons of national policy should require
different decision.
Your: very truly,
a

enclosure

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

L. W. Knoke

Vice President.

RESERVE

TRANSLATION
DATE February 21, 1943

FROM Banco de la Republica, Bozota
TO Federal Reserve Bank of Kew York, New York
REF. NO.

Gentlemen:

Our Board of Directors has decided that in view of existing diffi-

culties with respect to transportation facilities, NO consult with you if 16
would be possible for this bank to leave gold which we may hereafter sell to

you, in Colombia in the custody of a responsible enterrise such as for isstance The National City Bank of New York in order to have it shipped to the
United States when conditions appear more favorable.

If this su gestion is acceptable to you in principle, we should,

on our part, provide all the facilities required in order to have the gold
held in custody in erfect security, and we should come to an agreement about
the terms on which freight and insurance for your shipment to New York would

have to be paid at the time that may appear desirable.

We trust that you will give particular attention to this request
primarily in view of the extraordinery rise in the was risk rates during TO
cent months.

Yours very truly,
BONCO DK LA REPUBLICA

(signed) Julie Caro
Manager.

139
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P

Y

DEPARTMENT OF STATE
WASHINGTON

March 16, 1942

The Secretary of State presents his compliments to the
Honorable the Secretary of the Treasury and transmits herewith
for consideration and appropriate action the enclosed Agenda
Sheet and the material attached thereto.
The Secretary of State would appreciate being advised of
the disposition which is made of the problem raised by these
enclosures.

Enclosure:

Agenda Sheet and

material attached thereto.

Copy:1c:3/16/42

140

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0

P

Y

DEPARTMENT OF STATE

FOREIGN FUNDS CONTROL DIVISION

AGENDA

P.R.A.
DOCUMENT SUMMARY:

SERIAL NO.

3-2-1

(1) DESCRIPTION: (a) Copy of telegram no. 156, dated February 27,
1942, from the American Legation, Helsinki.
(b) Paraphrased copies of telegrams nos. 93, 110, 131, from
the American Legation, Helsinki.
(2) CONCERNING:

Application for a Treasury license to permit the payment of
$14,500 from Finnish funds in the United States in the
settlement of debts owing to the Paramount Films Company
from its Finnish Agency.

(3) APPLICATION NO.:
Unknown.

(4) PRESENT STATUS:

(5) ACTION TAKEN:

(6) RECONVENDATION:

The Department of State recommends favorable consideration in
order that American Films may continue to be sent to Finland.

Copy Attached Yes

State Department File No. 860D. 4961 Motion Pictures/23.and
17.20.15

Copy:1c:3/16/42

141
C

0

P

Y

Helsinki

NMC

This telegram must be

paraphrased before being

Dated February 27, 1942

other than a Governmental

Rec'd 3:52 p.m.

communicated to anyone

agency. (BR)

Secretary of State,
Washington.

156, February 27. 2 p.m.

My number 131, February 18.

A distributor of Paramount films today informed Secretary of
Legation that he had learned that our Treasury Department had

refused an application for a license to permit the payment of
$14,500 from Finnish funds in the United States in settlement
of debts owing the Paramount Company from its Finnish Agency.

He said the matter was of great importance in relation to the
future importation of Paramount films for which he had a order
for eighteen feature pictures as the Paramount Company would be

reluctant to permit pictures to be shown here if no arrangements
for payment could be made.

I venture to repeat the inquiry in my telegram number 110

of February 11 as to the possibility of unfreezing Finnish
dollar balances for the express purpose of paying for American

motion picture films in Finland.
Repeated to Stockholm.
SCHOENFELD
LMS

Copy:1c:3/16/42

142
COPY

PARAPHRASE OF TELEGRAM RECEIVED

FROM: Legation, Helsinki
TO:

Secretary of State

DATE: February 4, 2 p.m.
NO.:

93

REFERENCE: Stockholm's 174, January 31, to Department.

The Legation's Secretary was visited this morning by

a delegation which represented the distributors of motion

picture films of American origin. They called to consider
what action should be taken in response to the German film
chamber's demand that from next July 1 there should be neither
importation nor even showing (repeat even showing) of American

pictures in Finland.
Board of Directors of Finnish Film Chamber of Commerce

apparently confronted motion picture distributors in this
country with a fait accompli according to the report of this
delegation. The large Finnish film producing companies,
Adams Film and Suomi Film, apparently have a dominant voice

in the Board. Latter accepted demand by Germans without consulting other members of Chamber. Their motive was apparently

the fact that both companies use large quantities of raw film
and act in the distribution of European, including German, films.
The Government undoubtedly knew what was taking place

but very cleverly kept away from the whole matter, being aware

that today is the day that negotiations start with Germany for
a new trade agreement. As a matter of fact, the head of the
commercial section of the Foreign Office, Falaanti, and the

143

-2chief of the foreign exchange section of the Bank of Finland,
Sundman, calmly stated to the distributors of American films
that the present system of importing 75 pictures a year was

entirely satisfactory to them.
An attempt is now being made by the distributors of

American films to gather support from all distributors in
this country of American films to run counter to the dec1sion taken by the Finnish Film Chamber of Commerce's Board

of Directors. They point out, however, that their situation is very difficult since the Board of Directors has an
irrefutable answer in pointing out to small distributors
that they will be better off without American films than
without films of any kind.
Americans felt that position would be improved if
assurances could be given that American or British raw films
could be exported to Finland by borrowing from Swedish stocks.
Main argument of Adams and Suomi Films would be overcome if

enough raw film could be imported from July 1, 1942 to

June 30, 1943, the normal film year, to manufacture fifteen

full length features. 250,000 finnmarks will finance the purchase of enough film for the master film and all copies of a

feature picture. Feature films here are estimated in terms
of cost and not in terms of length.

The

144
-3-

The delegation was informed by the Secretary of Legation
that Swedish producers had already assumed an independent

attitude before German demands of a similar nature and that
both the American and British Legations at Stockholm had shown

a helpful attitude with regard to helping such producers to
obtain a supply of raw film. He stated, however, that as far
as Finland was concerned, the British Government had already

stated that Sweden could not allow Finland to receive supplies
imported by Sweden, these supplies to be replaced by navicort

imports. The British Government itself would have to allow
the exception so far as raw film was concerned. Therefore,
question should be settled by American and British Governments

in collaboration. Undoubtedly advantage derived from a continued
showing in Finland of American motion pictures would be realized
in London as well as in Washington. He promised that the

Legation would enlist the Department's help in this matter and

agreed that American distributors were right in thinking that
for the time being the best procedure was one of delay in order

to explore all possibilities of obtaining raw film from America,
meanwhile delaying any definitive answer to German ultimatum.

Notwithstanding fact that Board of Finnish Film Chamber had
accepted German demand, such action has been disapproved by

practically all theatre owners and they are holding a meeting on

February 7 to reconsider the position of the chamber in a full
session.

Copy:1p:bj: 3-16-42

145
0

P

PARAPHRASE OF TELEGRAM RECEIVED

FROM: Helsinki
NO.:

110.

DATE: February 11, 5 p.m.
REFERENCE: Legation's telegram

no. 93. February 4.

CONFIDENTIAL

Representatives of the American motion picture com-

panies in this country met this date with the Secretary
of Legation. These distributors have won quite a victory
in the Finnish Film Chamber of Commerce since last meet-

ing with the Secretary of the Legation. As a result of
the public session of February 7, the Board of Directors
of the Chamber was forced to resign and its action in
acquiescing in the German demand was repudiated. The
question of accepting the German ultimatum was made one

of confidence by the ex-chairman of the board but he lost
out, the vote being 95 to 103. He represented Adams
Filmi. It may be realized how much the German proposal
was resented and how strong the opposition to the Board
was when one considers that Adams and Suomi Filmi together

through their ownership of theaters had 23 votes at their
disposal.

It is interesting to note that Suomi and Adams Filmi,
who are important Finnish producers, are not included in
the membership of the new Board of Directors. Two of the

five members represent Helsinki distributors while the

146
-2remaining three represent provincial theatre owners.
Weckman, representative in this country for MGM, who is the
Vice Chairman of the new board, was present with McClintock

at the meeting which took place today.
The new Board of Directors are, of course, very much
encouraged by their recent success, but the Board, which

has the backing of the American distributors is more than
ever desirous of being assured that (1) the British and
American Governments can facilitate the export to Finland

of raw film and (2) that finished pictures will continue to
be sent to Finland by motion picture companies in the

United States. There is not much financial reward for
American companies which send films to Finland inasmuch as

the Bank of Finland only allows 75 American features every

year and a $200 remittance per film. American distributors,
however, have been informed by the Bank that it is prepared
to release all frozen funds due American film companies in

this country up to April 19, 1941 and maybe even after that
date. Of course, in order that the Bank of Finland may be

able to do this, dollar balances must be available. For
this purpose the Treasury Department would have to issue

licenses. According to American distributors no regular
procedure with regard to the granting of such licenses has
been established so far. As late as last November checks
of the Bank of Finland were cashed in the United States by
MGM. On the other hand, last May the representative of

147
-3Warner Brothers had similar checks returned to his,
We believe that the Treasury Department should allow these

accounts to be liquidated, and with that in view, Bank of
Finland checks should be honored, especially as they
represent payments for debts which in most cases were
contracted before the war and which are due to American
companies. Such action would encourage American motion

picture producers to send additional films to this country.
Raw films can only be imported with the acquiescence of

the British Government and the estimate of 15 feature pictures

for every year is confirmed. On the basis of 10 printe for
each feature film it is necessary to obtain the following
lengths of film.
10,000 meters for the picture negative;
15,000 meters for the sound negative;

42,000 meters for the positive film.
In order to estimate the total amount needed in this country,
the foregoing figures should be multiplied by 15. According

to our informants, it is believed that no more than 10 full
length feature films can be produced every year in war time.
However, the shorts would require footage equal to that re-

quired for five feature films.
The

148

-4The British Legation's Commercial Secretary in Stockholm

according to our Legation there will refer the question of rawfilm importation to Economic Warfare Ministry in London, It
is just as important, however, that we assure Finnish

distributors that such distributors may count on finished
American feature pictures as well as raw film. Small theater
owners who largely make up membership of Finnish Film Chamber

of Commerce are naturally more interested in distribution
problem than production problem. Germans, in their demand to
Chamber, insist on lumping together both problems, which

naturally is most advantageous to them. Essential matter be

settled quickly if victory won so far is not to be lost before
new demand is made by Germany.
SCHOENFELD

Copy:inc

3/16/42

149
PARAPHRASE OF TELEGRAM RECEIVED

FROM: AMLEGATION, Helsinki
:

TO

Secretary of State, Washington

DATED: February 18, 1942
NUMBER: 131

Reference is made to telegrams 93 and 110, February 4
and 11 from the Legation.
The question of the demand by Germany that Finland

deny itself American Films subsequent to July 1, was discussed informally yesterday by the Legation's Secretary

with the Chief of the Commercial Section at the Foreign

Office. It was stated by Jalanti that the importation of
American motion pictures on the quota basis as during the
past year was agreeable to his section and speaking as a
member of the Import License Board he stated import licenses

would be granted. The question of providing sufficient
foreign exchange to pay for raw film imports would be &

difficult matter he stated: but the suggestion by McClintock that it may be possible to use Finnish dollar balances
in the U. S. for that purpose was agreed to.

It was frankly stated by Jalanti, however, that further
imports of American motion pictures is a political question
and that he was of the opinion that attempts to suppress
American films in Finland would succeed. In addition to
Finland and Sweden, he said incidentally, that similar demands had been made in Portugal, Switzerland and Hungary.
Copy:bj:3-16-42

-

Wellington

WM

This telegram must be
peraphrosed before being
communicated to anyone
other thrn E Governmental
agency. (BR)

Dated March 16, 1942
REC' d 11:30 p.m.

Secretary of State,
Wr shington.

32, Merch 16, 9 E.M.

Please communicate the following to Trepsury
C.S High Commissioner Sayre's telegram No. 29,
February 22.

"Committee described my 9, January 17 EXCEPT

Nieto absent destroyed contents three boxes re-

ferred to in my 3, January 10. Gontents at time
of burning comprised United States dollars 202,441
and P 61,488 latter constituting pesese accepted

in Exchange for dollars. Balance of United States
dollars 146,000 represented by United States
Trersury checks, $10,000 reported my 16 February 6
and $100,000 and $36,000 reported my 28, February
22. Sayre . ."
COX

NK

150

151
CABLEGRAM

From: Basle
To:

Date:

#18

Federal Reserve Bank
of New York
March 16, 1942

ATTENTION KNOKE

Please obtain license to buy from U.S. Treasury gold
bars containing approximately 38,500 fine ounces to be
held earmarked for our own account #2 debiting our account
B with countervalue.

agd. Bank for International Settlements

Rec'd by telephone from Federal Reserve Bank of New York, March 17/42,
11:30

kma

152
PARAPHRASE OF TELEGRAM SENT

TO:

AMLEGATION, Bern

DATED:

March 16, 1942, 7 p.m.

NUMBER: 687

The Swiss-Spanish transfers were discussed on March 12

by Assistant Secretary Acheson and Mr. Gautier, the representative in the United States of the Swiss National Bank.
It was stated that the Government of the United States

would license the transfer of $2,200,000 to the account of
the Instituto Espanol de Moneda Extranjers from the Swiss
National Bank. Consequently, on March 13 the licenses

necessary to permit the transfer of this amount were issued
by the Treasury Department. Mr. Gautier indicated that the
Government of Switzerland would agree to make available

to either the United States Government or to such persons

as it should direct, the Swiss franc equivalent of
$2,200,000, as against the payment of $2,200,000 into the
blocked account in this country of the Swiss National Bank.

Because of the fact that Mr. Gautier's instructions from
his bank did not refer to the proposal that the bank
should purchase $1,000,000 from the British for Swiss

france, the figure was set at $2,200,000 rather than
$3,200,000 previously mentioned in the Department's no. 606.

It was pointed out to Mr. Gautier that upon his assurance
that the Swiss Government would make available the Swiss
franc

153
-2-

frano equivalent of $1,000,000 to the British, this Government would be prepared to approve the transfer of the

additional $1,000,000. It was stated by Mr. Gautier that
he would inform Mr. Acheson later as to what assurances

could be given 98 to the additional $1,000,000, since
Mr. Gautier preferred to confirm by cabling his bank.
It was indicated by Mr. Gautier that his bank could

not accept as E. principle that further transfers could not
be made from the Swiss account to the blocked accounts of

other neutral banks solely for Swiss purposes. It was
pointed out to Mr. Gautier that this Government merely

indicated that its policy would be not to permit such
transfers in the future and that it had not attempted to
compel the Swiss Government to acquiesce in this principle.

Mr. Cautier was told that the transfer of $2,200,000, with

the possibility of raising it to $3,200,000, was simply an
attempt to settle the difficult financial questions which
had arisen between the Swiss Government and the United

States Government by warning the Swiss of the future
attitude of this Government and by attempting to meet the
present Swiss embarrassments as soon as possible. This
Government was therefore urging the Swiss Government to

make future payments in some other manner in order that

there might be R practical demonstration of the correctness or incorrectness of the several predictions made by
the

154
-3-

the Swiss as to the effect of refusing further transfers
of this nature. This explanation seemed to satisfy
Mr. Gautier, This Government has authorized the transfer
of $240,000 from Greek Government funds in this country as
part of the $2,200,000 which the Swiss Government has agreed

to transfer, of which the equivalent in Swiss france is to
be made available to the Minister of Greece in Bern to buy

foodstuffs and medical supplies for distribution by the
International Red Cross in Greece through private ohannels

and which is not to be entered into the accounts of the

Legation. The additional telegraphic transfer of $650,000
to supplement the $350,000 mentioned in the Department's

no. 139 of January 17 will soon be initiated. In the
future other transfers will be made. It is suggested that

you offer no official drafts for sale, in order to prevent
confusion from arising as to the amount of dollars which
the Swiss National Bank is required to accept, but as an
alternative cash from Swiee france such drafts as authorized
under the procedure presented in telegram no. 307 of
February 3, 1942 to the Legation.

155

TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE March 16, 1942
TO

Secretary Morgenthau

FROM Mr. Dietrich

CONFIDENTIAL

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

ÂŁ44,000
ÂŁ 5,000

Open market sterling remained at 4.03-3/4, with no reported transactions.

In an unusually active market, the Canadian dollar discount widened further

to 12-1/4% by the close, as compared with 12% on Saturday. The banks' estimates
for today's turnover generally exceeded 500,000 Canadian dollars, as compared

with the usual daily figure of about 100,000 Canadian dollars during the past few
months. Most of today's offerings were believed to have represented the proceeds

received by American holders of Canadian Pacific Reilway bonds falling due today.
Active support was given to the rate by the presence of the Post Office as a buyer
of about 500,000 Canadian dollars. However, the banks believe that the Post Office

has now satisfied most or all of its requirements and that the discount will widen
further in the next few days, especially since substantial amounts of Canadian

dollar redemption proceeds remain to be sold.

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

were as follows:

Argentine peso (free)

Brazilian milreis (free)

.2365

Uruguayan peso (free)
Venezuelan bolivar

.0516
.5775
.2064
.5295
.2825

Cuban peso

7/32% premium

Colombian peso
Mexican peso

We sold $24,938,000 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. We also sold $19,949,000 in gold to the Swiss National
Bank, which was earmarked for its account.

In order to partly cover the above sales of gold, we purchased $25,936,000
in gold from the General Fund through the New York Assay Office.

156
-2-

The Federal Reserve Bank of New York reported that the Bank of Canada
was shipping $3,370,000 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, 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.

CONFIDENT TIAL

157
Copy No.

13

BRITISH MOST SECRET

(U.S. SECRET)
OPTEL No. 88

Information received up to 7 A.M., 16th March, 1942.
1, NAVAL

A naval mine-sweeping whaler shot down a Ju 88 off MURMANSK on 13th.

15th. At 6.25 a.m. two motor gun-boats attacked an E-boat off the
Dutch coast, at 7 a.m. the E-boat surrendered, was boarded and taken in tow 10
prisoners being captured. At 9.30 a.m. 4 more E-boats appeared from Eastward,

the tow was slipped and the prize is believed to have sunk. In the ensuing action
one E-boat was severely damaged but contact was lost in fog at about 10 a.m. Our
motor gun-boats sustained considerable above water damage and 6 casualties. Subsequently Spitfires attacked 3 E-boats escorting a fourth which was damaged, one
of these was left burning and the others were badly damaged.
2. MILITARY

LIBYA. 14th, Increased enemy activity south-west of TMIMI. 12
miles south-east of MEKILI a Free French column met 14 Italian tanks which were
engaged and withdrew,

BURMA. SHIEGYIN area - no change in forward position. PROME Road

sector - all quiet.
3. AIR OPERATIONS

WESTERN FRONT. 15th. 5 Squadrons of Spitfires on returning from
an unsuccessful operation against shipping off the coast of BRITTANY met with bad

weather over this country, 14 crashed or forced landed, two pilots being killed,
LIBYA. 13th/14th. Wellingtons laid mines in BENGHAZI HARBOUR and

bombed the quays, other Wellingtons attacked a concentration of M.T. near MEKILI.
14th. Bostons, escorted by Kittyhawks, bombed MARTUBA landing

ground, the Kittyhawks, two of which were lost, shot down three enemy fighters
and probably destroyed two others.

MALTA. 15th, 102 aircraft attacked the submarine base and LUQA
aerodrome. A number of service and civilian casualties were caused and much
damage done to civilian property.

158

UNITED STATES GOVERNMENT

COORDINATOR OF INFORMATION
WASHINGTON, D. c.
ORDERSON

March 16, 1942

Honorable Henry Morganthau, Jr.

Secretary of the Treasury

Washington, D. C.
Dear Henry:

Enclosed is a summary of the

British Home Intelligence Report for the
week ending March 9.

Sincerely,

Bill

William J. . Donovan

Attachment

159

The following is a summary of the British Home
Intelligence Report for the week ending March 9.

Public opinion is calmer and less critical in
some respects than last week. However, coupled with

this are suggestions that the majority have settled
down to a state of war weariness, apathy and frustration.
"The mood of the people is more depressed than it has

been since the war began." The general trends are a
willingness to accept heavier burdens and sacrifices,
a demand for strong leadership, and demands for more

drastic punishment of "moral saboteurs" including not
only black marketeers and slackers but all who do not

pull their weight.
2. The high spot of the week was the raid on the
Renault plant. However it was received with restraint.
There were no caps in the air. Instead "its about time, too.
The speech of Air Minister Sinclair promising renewed and
heavier attacks was welcomed generally and likewise Sir

James Grigg's proposal to comb out ineffective army officers.
"It is now accepted as clear that Capt. "argesson acted
as a brake. However, people ask, "Why stop at the Lieutenan
Colonels, why not begin with the higher ranks?"
3. Regarding the Far East there was little comment but
general depression.

4. Regarding the Empire. In two out of the thirteen
regions the possibility of Australia's leaving the Empire
after the war was freely discussed. It was felt "she has no
confidence in us and is leaning more and more on the United

States." The widespread anxiety about India continues.

British relations there are considered critical. Immediate
Dominion status is urged. The attitude of the government

is causing a growth of impatience. "It is thought that
we lost Malaya through lack of sympathetic help by the

natives and that we are making little attempt to enlist
the whole hearted cooperation of the Indians."

160
-2-

5. All interest in the Libyan campaign has been lost
except for wondering when Rommel is going to spring and why

"we can't get one in first."
6. Regarding Russia there are the same "humiliating
comparisons" as previously and the same gratitude and

admiration. It is reported from several regions that
"Stalin is still the most applauded figure on cinema
screens."

7. The government's plan to curtail sports events
was approved generally.

8. Special "disquieting" reports concerned several
questions regarding the war. These are introduced by the
statement that there is no doubt that a large proportion

of the civilian population is still actively and whole
heartedly forwarding the war effort, but a number of people
have been encountered since mid January whose mood suggests

a slackening of effort and a feeling of a lack of purposeamong all classes. Point A: What are we fighting for:
"The public has no clear cut conception of the purpose of
the war. The Russians have a definite purpose. They have a

way of living that they believe is worth fighting for and
which enables them to fight well. The Germans are thought
to have a purpose. We have only vague conceptions, fluctuating
between ideas of right and wrong and ideas of holding what

we've got." Point B: How can we win the war? "There is
less conviction of our ability to win and a growing tendency
to think that unless we deserve to we shall not win."
Point C: Let Hitler come. There is a feeling among
submerged social groups that "when he does get here he

can't do anything so very bad." Point D: "The admiration
for Russia gives rise to a sympathy and interest in her
institutions and ideals, drawn more from the conviction of
our own inefficiency than from any liking of communism.

161

-3-

9. Regarding news presentation. Disgust and apathy
this week. The war news is less listened to and less read.
There is still a "glossing over bad news" by BBC.

10. Regarding industry. There is disillusion at
the lack of a sense of urgency and dissatisfaction with
production. The public blames the managements for bad

organization, overstaffing because of "cost plus system,"
window dressing, not taking workers into their confidence,
running up costs on Sunday work and overtime and looking

after their own present and postwar interests first.
However, on the other hand a proportion of the workers
are blamed because "they do not seem to be pulling their

weight because: "get as much as you can for doing as little
as you can. "

162
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 16, 1942

Secretary Morgenthau
TO

Mr. Kamarck
FROM

Subject: Summary of Military Reports
Germany

Germany is making an intensified drive to meet its

labor shortage. Demands have been made on Belgium and

France to provide between them 600,000 additional workers
for Germany. The Germans have released 200,000 boys from

school before the end of their school year for work in

armament factories.

(U.K. Operations Report, March 12, 1942)
Japanese Air Losses

It is estimated that the Japanese have lost approximately 1,800 planes, half of these in combat and half in
other operations, such 8.9 accidents end forced landings.
The Japanese are believed to have a total air strength
of some 5,000 planes, with A production of around 300
combat planes A month. Therefore, at this rate of
expenditure, the Jananese air fleet would disappear in
about sixteen months.

(C.O.I., "The Wer This Week," March 5-12, 1942)
Japanese Shipping Situation

Like the weak Japanese air power, the shipping
available to the Japanese may prove to be A limiting
factor on Japanese offensive plans. According to the
C.O.I. calculations on the use of Japanese shipping, the
Japanese do not have more than S million and A half tons
of shipping available for A possible Australian campaign.

This would limit the size of the expeditionary force to

-2-

163

200,000 men and risk the entire marginal merchant tonnage

owned by Japan over and above the rock bottom minimum

needed to sustain her life. (These calculations appear

to be fairly reasonable. All of the operations carried

out in the South Seas by Japan to date have used at most

only A few hundred thousand men.)

(C.O.I., "The War This Week," March 5 - 12, 1942)
Royal Air Force

During the night of March 8/9, the Royal Air Force

used 62 heavy bombers in bombing Germany.

(U.K. Operations Report, March 9, 1942)
(This is the largest number of heavy bombers used

to date. It probably indicates that the British possess,

in squadrons and in reserve, a total of about 200 heavy
bombers. This does not include the Coastal Command to
which most of the American heavy bombers were sent.
It is now revealed by Lord Trenchard, Marshal of

the R.A.F., that the British concentrated in 1941 on

building un the Coastal Command at the expense of the
Bomber Command. In view of the importance of shipping,

it is difficult to quarrel with this decision. It does

explain why there has not been that increased intensity

of bombing attack on Germany that otherwise might have
been expected. )

=

-3-

164

VOICE OF THE CHIEF

"With all their power, Messrs. Mundt and Schmidt, the

tools of the Nazi Party Commune in the High Army Command

have been working for disciplinary action against Major
General Toussaint, military commander in the Protectorate
(Bohemia and Moravia). They aim to have him relieved from
his post and sent to Copenhagen as military attache."
Major Toussaint had been ordered to write a memorandum
explaining why arms production at Prague had declined by
11 percent as against the same month last year.

"Major Toussaint did not try to ingratiate himself
with his superiors. Instead, he made it clear that the

main reason for the declining output of the Czecha since
Heydrich's (Protector of the Protectorate, Gestapo official)
ascension, lies in the throttling of every healthy reason
for industry and life among the population through the
despotism and the brutality of the administration."
According to Toussaint's report, the Czechs, "normally
an active and industrious people, have sunk into complete
apathy due to the Heydrich system. Their two main grievances
are: (1) There is no redress against the despotic acts
of the S.S. and (2) The Population is allowed to keep only
the smallest amount of money at their homes. Thus, a man
cannot have the feeling that he is working for himself and
his family."
Toussaint's memorandum cites the case of a Polish

criminal who, in the uniform of a Gestapo official, broke
into houses and robbed people: "The worst of it is that
everyone looked at the method of this Polish thief as the

normal procedure of the Gestapo."

"Thus went the report of Major General Toussaint, an
upstanding German officer who, to be sure, is no friend

of the Poles and Czechs and Slovaks, but who has experience

in the handling of subjugated populations."

(Foreign Broadcast Monitoring Service: Federal
Communications Commission, March 13, 1942.)

165
4

OF POSSIBLE INTEREST

Japanese Fifth Column

(The assertion that the Jananese have imitated the
Germane in organizing Fifth Columns 18 unwarranted. The
following is A description written in 1904 of the Japanese
advance into Korea during the Russo-Japanese war.)
Long ago they (the Japanese) started Korean
language classes in Tokyo for picked soldiers.
While some of the best Japanese officers were
making their way through Manchuria and Mongolia
If

others went all over northern Korea. Men living
as Koreans, speaking the language like natives,
regarded even by the natives as people of their
own race, were in every district. The Japanese
knew not only every road and trail, but apparently
every person. Thus, when fighting came, they k new
the land, while the Russians living in its borders,
did not. Every Japanese officer has his map of
the part of the country he is working in. The
Russians, apparently, have had to make their maps
as they go

"The first great movement northwards WAS not of

troops, but of transport. A few soldiers were

forced up to save Pingyang from the Russians, but
the remainder waited until there were supplies
ready for them. In every town between Seoul and

Ping-yang, Jananese dressed as coolies, but armed

with rifles, appeared on the streets. One man in
plain uniform takes possession of a temple or a
palace, and gigantic stocks of food and clothing

arise, as it were, from the earth. Here is a
coolie loads of rice. Here come men from fifty
miles away driving cattle; while the advance guard
of Japanese troops is still miles away in the rear.
You enter a village, knowing that it is at least two
days before the first soldiers pushing on from Seoul
can reach there. At the entrance to the village you
mountain of red blankets, there an avalanche of

will probably find a newly-erected notice-board with and
a large map showing every house and road around,
with minute directions below for the billeting of
the troops

(London Daily Mail news account given in "From the Yalu to Port
Arthur," by Colonel O. E. Wood, Tokyo, 1905.)

166
RESTRICTED

MID 319.1

M.I.D., W.D.

No. 660

Situation

11:00 A.M., March 16, 1942.

8-11-41
SITUATION REPORT

I.

Pacific Theater.

Philippines: Nothing to report. Burma: Allied aircraft

attacked several groups of Japanese troops in Lower Burma. Small

mobile units on both sides are active. The British report the recapture of Shwegyln. Australasia: Air action in the New Guinea

area continues. Japanese aircraft attacked Port Moreeby and Thursday
Island, in the Torres Strait, on March 15.
II.

Western Theater.

Nothing to report.

III.

Eastern Theater.

There is no reported change in the general situation. (A
situation map will not be issued this date.)
IV.

Middle Eastern Theater.

British air and naval forces bombed and shelled the Italian
Island of Rhodes on March 15. Aircraft of the R.A.F. bombed Tripoli
on March 15.

RESTRICTED

167
TREASURY DEPARTMENT

Washington

Press Service

FOR RELEASE, MORNING NEWSPAPERS,

No. 30-78

Tuesday, March 17, 1942.
3/16/42

The Secretary of the Treasury announced last evening that
the tenders for $150,000,000, or thereabouts, of 91-day Treasury
bills, to be dated March 18 and to mature June 17, 1942, which
were offered on March 13, were opened at the Federal Reserve
Banks on March 16.

The details of this issue are as follows:
Total applied for - $535,476,000
- 150,273,000
Total accepted
Range of accepted bids: (Excepting two tenders totaling
$90,000)

Equivalent rate approximately 0.099 percent
If

0.195

=

Price - 99.951

II

If

Average

0.210

If

High - 99.975
Low - 99.947

(99 percent of the amount bid for at the low price was accepted)

-000-

168
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

March 17, 1942.

TO Harold Graves
FROM Secretary Morgenthau

The President of the United States called me up at 10
o'clock Monday night to tell me how pleased he was with
the Treasury program. Do you suppose that you could find

out what special features there were on the Program that

drew his attention? I'd like to have an answer on that
before noon on Tuesday. Be sure and get me an answer
by noon Tuesday.

(Mr. Kuhn had the program and showed it to the Secretary
at 9:30 meeting this morning.)

168-A

March 17, 1942
9:30 a.m.

GROUP MEETING

Present: Mr. Bell

Mr. Viner
Mr. Thompson

Mr. Buffington

Mr. Paul
Mr. Blough
Mr. Graves

Mr. Sullivan
Mr. Kuhn

Mr. White

Mrs. Klotz
Mr. Foley
Mr. Haas

H.M.JR: What are you doing here, Kuhn?
cold.

MR. KUHN: Oh, I am all right. I just had a good
H.M. JR: I have got a good joke on Kuhn and most

likely the rest of the office. At one minute past ten

the White House phone rang. It was the President of the
United States. He said, "Henry, that was the best program
I have ever heard. That was a wonderful program the

Treasury just put on." I said, "Yes, Mr. President.

Yes, Mr. President. Which one of the programs?" He

said, "You know, the one from nine-thirty to ten. That
is what a program should be." I said, "Well, what is
it called?" "Oh, America something." He said, "Now
why can't everybody put on programs like that?" I said

168-F

-2"Yes, Mr. President. Thank you so much, Mr. President."

He said, "Harry and I think it was wonderful. It was
good for Harry and good for me."

So I hung up and called up Kuhn and said, "Ferdie,
what was the program?" "What program?" I called on Callahan and Callahan wasn't home, and I don't know yet what
the program was.

MR. KUHN: I have it here. It is just the ordinary

Monday night one, but they chose some very swell songs
that everybody knows and likes, and they had some com-

mercials in there that they think pleased him, one about

labor unions and one about everybody sharing and so forth.

H.M.JR: Is it in there?
MR. KUHN: Yes, this is the script.
H.M.JR: The Treasury Hour has a great following.
Who here last night heard it?

MRS. KLOTZ: We don't listen to it any more. (Laughter)

MR. BELL: I tried to get the Treasury program. It
was on WINX at eight forty-five, I thought. Is that the
Treasury Parade or something?

MR. KUHN: Treasury Staff Parade.

MR. WHITE: You see everybody here is already sold
on the idea. They don't have to be propagandized.
MRS. KLOTZ: Oh, did you hear what Mr. Paul said?

He said, "We don't get home in time to hear it.'
MR. BELL: That was good.

H.M.JR: Well, I can't help it if you go out to dinner.
Now, there is something disagreeable. I spent last
night, part of it anyway, reading this blankety blank
report on this man Hinckley.

168-C
-3Now, all of this could have been avoided if we never
had hired Mr. Hinckley, and Helen Dallas knew that this
man was for two or three years President of the Youth
Congress.

MR. GRAVES: I don't think she did.

H.M.JR: That is incorrect, Harold, she did. She

recommended him to OCD and OCD turned him down. Mrs.

Morgenthau turned to Mrs. Roosevelt and asked about it
and
shedid
said
no, not to take Hinckley, and you will find
that she
know.
MR. GRAVES: Perhaps.

H.M.JR: You will find that she did know that he

was for three years or whatever it was - she recommended
him to OCD and took him down, and in the first place to
take a man and pay him forty-six hundred who was getting

thirty-two hundred, I can't understand.
MR. GRAVES: It is bad.

H.M.JR: And a man who was President for three or

four years of the Youth Congress during its worst period -

I mean, it is right in his application blank.

Now, I am going to have to have this fight. You
will find that Helen Dallas did know and furthermore Helen
Dallas took the woman who was kicked out of OCD, this

Boardman, whom they kicked out, this girl, and hired her.

They dismissed Miss Boardman from OCD, you know, and as

far as Mrs. Roosevelt - Mrs. Morgenthau asked Helen

Dallas for suggestions. She suggested Mr. Hinckley. They
looked into him, and Mrs. Morgenthau asked Mrs. Roosevelt

and she said, "No, this man was President of the Youth

Congress, and even though he got out he never has made a
statement condemning any of the things that they have done."

(Mr. Haas entered the conference.)

H.M.JR: I am almost positive you will find that Miss

Dallas did know.

168-D
-4MR. GRAVES: Well, I talked with Miss Dallas and
she
gave me the impression that she did not know of that
connection.

H.M.JR: Well, she has a nice fight on her hands,
and it is very unfortunate. Why, the amount of time that

has gone into this thing is unbelievable. It all could

have been avoided if anybody had just seen that this man

was President of the Youth Congress.

(Mr. Foley entered the conference.)

H.M.JR: And it must say so in his application.

Where is his application?

MR. THOMPSON: That is his application. I don't

think that was in it. I think that was found out in the
investigating.

H.M.JR: Well, we have got a beautiful fight, and

it will all come up to me and everything else. It is

just one of those thing which I think could have been
avoided. It was very unfortunate. I am approving his

dismissal.

MR. GRAVES: Of course, it is not strictly a dismissal, Mr. Morgenthau. He was hired subject to-H.M.JR: I know, but this woman is going to want

to see me and--

MR. GRAVES: Incidentally, I have promised to see

Miss Nelson, and I intend to do that at the Very first
chance.

that.

H.M.JR: Ask Miss Dallas whether she didn't know
MR. GRAVES: I will.
MR. THOMPSON: There is always that risk where you

appoint prior to the investigation.

168 -

-5H.M.JR: How is a man that never earned more than

thirty-two hundred dollars a year getting forty-six

hundred?

MRS. KLOTZ: That is not unusual, is it?
MR. THOMPSON: No, I wouldn't say so.

MRS. KLOTZ: We do it all the time.
MR. THOMPSON: That is the job set-up, in those
grades.

MR. GRAVES: There is no question about the man's

ability. I have no doubt he has the ability to fill a

forty-six hundred dollar position.

H.M.JR: And there is nothing in there to prove he

is a Communist, either.

MR. WHITE: Why is he being fired?
you.

H.M.JR: Harry, if you want to get in it, God bless
MR. WHITE: Well, I agree with you he might not be

hired--

H.M.JR: He is being fired. He was taken on trial

and - what do you pay him, for three months now?

MR. GRAVES: Oh, no, as I recall, he began the

ninth of February, and he will be paid for the time he
actually worked.

Answering Harry's question, he was hired, as every-

one is in our department, subject to an investigation to
determine his suitability from the point of view of a
character investigation.

MR. WHITE: Well, that is a pretty thin - I don't

know much about the man, but if all he has been is

168-F
-6connected with the American Youth Congress at a time like
this and if he has dropped - you say he isn't a Communist

and hasn't got a criminal record. I don't know.

H.M.JR: Well, I dropped him on this because when
he was President of the American Youth they stood for

everything which I don't stand for.

MR. WHITE: I hope not, but there are a lot of things
they stood for that you stand for, Mr. Secretary.

H.M.JR: I say they stood for a lot of things that

I don't stand for, and I don't want a man who was Presi-

dent of the American Youth Congress for three years con-

tacting youth in America as my representative. There

have been a lot of good people who have gone over this
thing and concurred. Spingarn, Gaston, Odegard, Leo
Goodman of the CIO--

MR. WHITE: All agree with you that he should be
dropped?
Sloan.

H.M.JR: Ch, they all recommend this. T. F. Wilson,
MR. WHITE: Did Gaston recommend it, Mr. Secretary?
H.M.JR: Yes.

MR. WHITE: He asked me whether I wanted to get in

it, and I said no, I didn't. He wanted my opinion, and
I said I didn't know enough about it and didn't want to
get in it, and I thought he would be - I said I was sure
that they would treat the case fairly. He sent me a
copy of his recommendation. I read it differently if I
saw the same one that you did.

MR. GRAVES: As to that, Mr. Gaston did submit a
memorandum to me recommending that we do not drop the
man, and afterward we had more information and Mr. Spingarn

talked at length with Mr. Gaston, and Mr. Gaston told me,
as well as Spingarn, that he had changed his view and
believed that the man should not be hired.

168-G

7MR. WHITE: I didn't know that.
H.M.JR: Well, Mrs. Morgenthau, who always wants

to give these people the break, read the whole thing
for me last night, and she said, The man should be
dropped. He was the President of this Youth Congress
at its worst, and he should not be contacting youth
47

for the Treasury. I mean, if I said to you, "Harold,

please hire this person or woman, and for three years
he was President of the American Youth Congress, from

'36 to '39," you would laugh at me. You would laugh at

me.

On the other hand, there is this girl, Jane Seever,

who is out of a job and who was over there, and did a
swellher.
job who could be hired, and I wish you would look
into
MR. GRAVES: Jane Stephens?

H.M.JR: Seever. She is a good kid. She is in

the two thousand dollar class. She was with OCD. I
hate to have to take the time here, and I took an hour

and a half last night to read it. Just take a look at
Jane Seever. I think it is Seever.
Norman?

MR. THOMPSON: General Somervell has no order

that he can give me a copy of for you here. They are

still discussing it. I did get a copy of the order

setting up the reorganization which covers the Transportation Division.

H.M.JR: Well, I think I would rather wait.
MR. THOMPSON: I will get it as soon as it is

168-H

-8 ready.

H.M.JR: What else?
MR. THOMPSON: I just have this Kamarck case. Do
you want me to stay?

H.M.JR: Yes, if you wouldn't mind.
Dan?

MR. BELL: We didn't have to borrow any money

last night. We have about twelve million dollars after
using ninety million of the Stabilization Fund. We
have now used about a hundred and twenty-three million
of that Fund.
H.M.JR: Now much interest do you charge him,
Harry?

MR. BELL: That is without interest.
MR. WHITE: Our policy is no interest now.
MR. BELL: But we contacted six large banks in
New York yesterday and told them that we might have an
overdraft, and that we would like to sell them one-

day certificates, and all but one said, "You can take
any amount you want to up to the limit of our excess
reserves, and whatever interest you want to give us,"
and we told them we would give them one fifth. They

168-I
-9were all pleased with that except one, and before they
committed themselves, they wanted to know what the

interest rate was. It was very interesting.
H.M.JR: So you are all right.

MR. BELL: Yes, we are all right this morning.
H.M.JR: Good.

MR. BELL: Some of us thought we might get a lot
of Saving Bonds redeemed this month, but there haven't
been many come in. only eleven million up to the four-

teenth. It hasn't been large at all. That is all I

have.

H.M.JR: Harry?

MR. WHITE: The Cuban delegation that is here
and going over monetary and banking systems are now

ready to request the purchase of five million dollars
worth of gold on credit. We took that up some time ago.

It was in our recommendation of their immediate action.
They are going to use that gold to redeem the notes, and
then buy dollars and pay back the gold in sort of a

rotating fund. It is different than the usual arrange-

ment.

H.M.JR: Where does the gold stay?

MR. WHITE: They will probably keep it here, but
they don't have to, and that would not be a condition
of it. This difference from every other arrangement is

that it is a sale of gold on credit, but they get the
dollars very quickly to pay the gold back.
H.M.JR: What gold do you sell them?

MR. WHITE: Well, it will be out of the Stabilization Fund, a stabilization operation.
H.M.JR: And the gold doesn't stay here?

168-J
- 10 MR. WHITE: They probably will keep it here,
because I think they would be unwise to move it, but

I don't think it would be a condition.
H.M.JR: Why not?

MR. WHITE: Well, I think they would have a right

to feel quite sore about it if we insisted on it. We
might suggest it from the point of view of loss in transportation, of course, and I believe that they will quite
readily agree with it.
H.M.JR: Well, how would I feel if they had the gold

and didn't pay me?

MR. WHITE: Well, it is a pretty secure arrangement,

because--

H.M.JR: I thought the Federal Reserve was against
installment buying. (Facetiously.)

MR. WHITE: This is installment selling of everything that we are short on, Mr. Secretary.
MR. BELL: Is that the usual arrangement, Harry, of

one and a half percent?

MR. WHITE: There will be an interest, yes, of one

and a half percent.

MR. BELL: All it is then is just a regular stabilization loan in dollars, that is all it is.
H.M.JR: What are you going to do, Harry?

MR. WHITE: Well, we are going to submit it to you
for approval. I am just letting you know ahead of time.
H.M.JR: Has it got half my name already written

on the signature?

MR. WHITE: Everything but the period. (Laughter.)
I think we got that a couple of months ago, didn't we, Dan?

168- 11 H.M.JR: Are you on his side?

MR.IBELL:
I don'tof
know
the first
have heard
it. a thing about it. This

is

MR. WHITE: What? What? (Laughter.) Be careful,
Dan, we have got your approval in writing.
MR. BELL: Have you?

MRS. KLOTZ: He made sure of that.

MR. BELL: I don't remember it. It sounds to me
just like a regular stabilization loan.
Dan.

H.M.JR: It looks as though you and I are sunk,
MR. BELL: Usually.

H.M.JR: Well, as a matter of high policy I will go

along with you, Harry.

MR. WHITE: Without a letter from the Secretary of

State? (Laughter.)

H.M.JR: All right?
MR. WHITE: All right, sir.
H.M.JR: Incidentally, this thing I broached without

knowing a thing about alcohol and sugar in Cuba evidently
is a very hot subject.
MR. WHITE: Oh my, I got a memo on it, and I don't

know whether it will all peter out or whether it will

emerge in a fight. The WPB says they have got enough

alcohol to drown everybody in the country, a surplus of
alcohol, and there is apparently a difference of opinion,

but we are pursuing it a little further, and we will have

a final memorandum for you.

168-L
- 12 H.M.JR: Well, one thing I wish you would look
into, because there seems to be a difference of opinion,

I gathered from these gentlemen who were here that
there is a by-product which you can not make sugar out
of which they have. You remember they talked about the
left-hand molasses--

=

MR. WHITE: Yes, there is a by-product of molasses-H.M.JR:
sugar --

sure.

which can not be made into edible

MR. WHITE: I always thought that, but I am not
H.M.JR:

which could be made into alcohol in

Cuba. Would you just as a matter of interest - you
remember they spoke of left-hand molasses.

MR. WHITE: Yes. The State Department called up,
in the person of Collado, who now speaks for Welles.

He said that Welles is interested in knowing exactly-H.M.JR: He speaks to Welles? Who does Welles

speak to?

MR. WHITE: Who does Welles speak to or for? He

speaks to a lot of people. He speaks only for himself.
H.M.JR: I thought it was like the Cabots.
MR. WHITE: No, I don't think he is religious.
He didn't bother with any handicaps. I mentioned the
fact that sugar was taken up, or oil. The molasses, I

mean. You have got me all balled up here. (Laughter.)

168-M
- 13 H.M.JR: Harry, don't let your left hand know what

your right hand does with the molasses.

MR. WHITE: It is the other way around. (Laughter)
That is why I was confused. I had the wrong hand in
my pocket. I said that you had suggested alcohol there
and they said, "Why, we hope you won't get into that
because we have been discussing that with them and have

been making a good deal of progress." I said they didn't
seem to have any knowledge of that. He said, "Well, the

man we were talking to was Castro." He was the fellow

who was sitting here. I said, "Well, we will keep you

forward."
So apparently the State Department is also concerned.
H.M.JR: 1 would say it was a good subject. O.K.

George?

MR. WHITE: There is one other point on something

else. I had sent a memo in. I think that you might

consider appointing a committee to go into the subject

or general rationing as distinguished from specific

rationing, It is primarily the responsibility of
Henderson's outfit, but it is intimately tied up with
the question of forced saving and voluntary savings and
inflation. I think it is something that you will want
to become very familiar with and if you are convinced,

take a position on it very quickly within the next couple

of weeks.

H.M.JR: I have.
MR. WHITE: On what, on general rationing?
H.M.JR: Yes.

MR. WHITE: Well, if we mean the same thing by

general rationing, which I suspect we don't, I don't
think you have taken a position. (Laughter)

H.M.JR: Would you tell me confidentially what
your position is?

168-N
- 14 MR. WHITE: Well, yes. General rationing--

H.M.JR: Nobody is listening. It is just for you

and me.

MR. WHITE: Nobody will tell anybody but their

best friend. Well, this is a position I am not ashamed
of because I think it will be the position you will
come around to eventually. (Laughter) I mean, I think

it will be adopted. General rationing relates to the

rationing of spending power, of expenditures rather than

specific items. In other words, it is an arrangement

whereby you decide how much a man can spend on consumers'

goods rather than the specific commodities upon which
he can spend it, and some work has been done on it. I
think a good deal more work will have to be done on it,
but I think that if you appoint some committee here to
give you a report on it there will be a good deal spoken

of it, I think, in the next few months, and it is one
of those things that takes about five or six months to

put into operation.

H.M.JR: Who is interested in the Harry White formula
of the rationing?
MR. WHITE: Who should be interested?

H.M.JR: Raise their hand, who is interested.
(Mr. Paul, Mr. Blough and Mr. Haas raised their

hands.)

H.M.JR: The Research Division certainly should be.
Well, there is Bell and White and Haas and your cohorts.
Paul?

MR. PAUL: Yes.

H.M. JR: All right, there is a committee.
MR. HAAS: You don't want to confine it to just that
one type, do you, Harry?

168-0
- 15 MR. WHITE: I did, just on that one report.
H.M.JR: We will make White chairman of that

Committee.

MR. WHITE: Thank you. That will make it easy to

disapprove the report.

H.M.JR: George, have you got those airplane figures?
MR. HAAS: Could I see you for a minute about them?
There is a question.
H.M.JR: It depends on when Senator Brown gets here.

I can see you right afterward.

MR. HAAS: Tickton is back and has an interesting

story.

H.M.JR: I want to see him.
MR. HAAS: That is all I have.
H.M.JR: Harold Graves?
MR. GRAVES: I have nothing unless you want to
talk about this Brown memorandum.
H.M.JR: We will see how much time we have.
MR. GRAVES: I have nothing else.

H.M.JR: Let's try to have a meeting at 9:15 Thursday

of your group.

MR. GRAVES: Of my group?

H.M.JR: Yes.

MR. GRAVES: Nine-fifteen Thursday?

H.M.JR: Yes, mine-fifteen.

- 16 -

168 - P

MR. GRAVES: Yes.

H.M.JR: Jake? Roy? Wonderful. Ferdie?
MR. KUHN: Mr. Murray who has been doing those
recorded programs, is coming on Thursday and we are

all very anxious to put down a red carpet for him. I

wondered if you could see him Thursday.

H.M.JR: What is it going to be a funeral or a

wedding?

MR. KUHN: Just an elaborate pat on the back which
I think he deserves.
H.M.JR: What are we doing at eleven o'clock, Thursday?
MRS. KLOTZ: Nothing.

H.M.JR: All right, eleven o'clock.
MRS. KLOTZ: What is his name, Murray?

H.M.JR: Murray, and will you please hire a red

carpet and a few potted palms?

MR. BELL: On that Brown thing, Mr. Secretary, he
gave me a little memorandum at the hearing the other

day and I gave it to George Buffington. I don't know

whether he has done anything about it or not. Do you
recall that pencilled memorandum I gave you that Senator
Brown handed me on the proposition of paying overtime
in savings bonds?

MR. BUFFINGTON: I have a memorandum.

H.M.JR: Well, I won't make any commitments, don't
worry.

MR. SULLIVAN: Norman Cann wanted to go to New York

this afternoon and he wanted me to speak to you to see

if it would be all right. I think we had better let him

168-Q
- 17 go. He has been working pretty hard.
me.

H.M.JR: You don't have to clear those things with
MR. SULLIVAN: All right.

H.M.JR: It is your responsibility.
MR. SULLIVAN: They had a hearing before the Rules

Committee yesterday. When you have some time I will tell
you about it, if you enjoy the Marx Brothers.
H.M.JR: Can you take them off?
MR. FOLEY: He took them off yesterday and did a

good job.

MR. SULLIVAN: I have never read anything like that

performance up there.

H.M.JR: On what?

MR. SULLIVAN: The Cochran Bill.

H.M.JR: Well, is it out or not out?
MR. SULLIVAN: No, they may vote on it today.

H.M.JR: I see. They couldn't get a rule?
MR. SULLIVAN: They didn't get it yesterday.
H.M.JR: I want you to know that the next gentleman (Foley)
is taking the New York and Washington lawyers and throwing
them into the Potomac successfully. Nothing has happened

since last night, has it?
MR. FOLEY: No.

MR. SULLIVAN: They are still in the Potomac.
H.M.JR: He did what Dean Acheson said he ,couldn't

168-R
- 18 do and everybody is out on Aniline and Dye who were in.

Our people are in a hundred percent. Is that right?
MR. FOLEY: That is right. Two law firms are both
out and the entire board and all of the top executives.

MR. PAUL: I left just in time, didn't I?
MR. FOLEY: Yes.

H.M.JR: As a result of that we are going to open
a new law firm in New York called Foley, Paul and Morgenthau.
We expect to live on the Republican WPA.

MRS. KLOTZ: You will have to.
H.M.JR: What else, Ed?

MR. FOLEY: I have nothing. We will be ready with
that order today when you want it.

H.M.JR: All right, I am in good shape.
MR. SULLIVAN: We will have those preliminary estimates
on collections, I think, by noon.

H.M.JR: All right.
MR. SULLIVAN: You didn't use any of those figures
yesterday in your press conference?
H.M.JR: No.

MR. SULLIVAN: I am very glad.

H.M.JR: Well, they didn't press me, you see.
MR. SULLIVAN: Well, I am glad they didn't because they
looked so good I was afraid the press would stress the in-

crease in collections and that might hurt on the Hill.

MR. BELL: Let's don't use any of them. Remember '37

when we used them we were two hundred million off.

168-S
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 16, 1942
TO

FROM

Secretary Morgenthau
H. D. White

HOW
There is appended a memorandum on a meeting with some

of Leon Henderson's men held in my office to discuss Rationing
of Consuming Power (as distant from goods' rationing). The
meeting grew out of a conversation I had with Henderson on

the subject following his letter to you. There is also ap-

pended a preliminary memorandum prepared by Mr. Gass of this

Division on "General Rationing".

I believe the Treasury, in connection with the problem
of forced and voluntary savings and inflation, should give
careful consideration to the rationing of expenditures as

outlined in the memorandum.

11

A special committee in the Treasury consisting of a
representative of each of the three research divisions might
be assigned the task of preparing a written report to you to
be ready within a short time. The problem will probably become acute six months from now and if that approach is found
to be desirable, many months are needed to get Congressional
approval and to complete preparations.

I think you ought to be thoroughly familiar with the
proposal and, if you find it favorable, take a position on
it as soon as possible, even though the ultimate responsibility

would rest on Henderson's organization.

We are doing no further work on the problem.

168-T
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE March 12, 1942
TO

Mr. White

FROM Mr. Gass

Subject: Meeting
withRationing
representatives of O.P.A. on Compulsory Saving
and General

A meeting was held in Mr. White's office, at 3:30 p.m. on March 11,

to discuss Mr. Leon Henderson's proposed immediate support for compulsory

saving and the possibility of his accepting General Rationing six months
hence as a substitute. Present were Mr. White (with an interval), Mr. R.
Gilbert, Mr. W. Salant, Mr. E. M. Bernstein and Mr. Gass.
The O.P.A. representatives were interested in winning Treasury
support for immediate establishment of compulsory saving to yield $5-6

billion, in addition to the Treasury's $9 billion tax program. They

regarded this compulsory saving as a part of a rounded program which

would also include wage-rate stabilization, retail price control and
the extension of specific rationing "as rapidly as administrative
difficulties permit". Their plans on compulsory saving were apparently
in the most preliminary stage; they had no idea of the rates, exemptions,
consumption incidence, etc., which they would support.

The O.P.A. representatives conceded that, in principle, General
Rationing is superior to compulsory saving, but they argued that General
Rationing is not politically possible now and that a program entailing
further restriction of consumers outlays is urgent now. They believed
that Mr. Henderson would come out in favor of compulsory saving before
the Ways and Means Committee. They indicated that Mr. Henderson would
submit his proposed testimony to the Secretary before appearing and that

they would also send the Treasury an analysis supporting their view of
the urgency of further measures to restrict civilian consumption at the

present time.

The Treasury representatives argued that (1) the situation was by no
means so urgent at present as O.P.A. suggested, (2) in the long run General
Rationing was the correct solution, and (3) if the situation was as serious
as Mr. Gilbert suggested, no material contribution to its solution would
be made by $5-$6 billion of compulsory saving.
It emerged that there was no essential difference about forecasts
insofar as they related to the real supply of goods and services for
civilian consumption. The Treasury estimate has been about $64 billion,
in average 1941 prices. Mr. Gilbert's estimate was about $65 billion.

168-U

-2-

Division of Monetary
Research

However on the monetary demand side, especially insofar as demand is
created by defense expenditures, there was a wide divergence. Treasury
estimates have been that total defense outlays would rise, at best, from
about $25-1/2 billion in December 1941 to about $56-1/2 billion in
December 1942: this is the Budget program, and it implies total defense

outlays of slightly over $40 billion this calendar year. Mr. Gilbert

said that O.P.A. and W.P.B. were sure that defense expenditures would
rise to about $70 billion by December 1942 and that defense expenditures

this calendar year would be about $50 billion. Mr. Gilbert added that
he did not know why the Treasury did not receive full information on

scheduled expenditure programs and why the Treasury was not making the

full analysis of expenditure flows which apparently it was not making
and which, he thought, was its business.
The O.P.A. representatives returned several times to the points
(1) that, in principle, General Rationing would be the best way of
securing the necessary war-time restriction of consumption, (2) that

one General Rationing scheme would be easier to administer than the
many specific rationing schemes that will be the necessary alternative,

(3) that the basic objection to General Rationing is political, (4) that

nevertheless they feel confident that, should the Treasury come out for
General Rationing, O.P.A. will support the Treasury position, (5) that
some further fiscal measure to restrict consumption is needed right now,
(6) that the correct measure is compulsory saving, and (7) that Mr.

Henderson will come out before the Ways and Means Committee in favor of
compulsory saving.

168-V
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE March 11, 1942
TO

Mr. White

FROM

Mr. Gass

Subject: General
Year 1943 Rationing and the War Production Program for the Fiscal

1. The accomplishment of the war production program for the fiscal year
1943 will require that the supply of goods for civilian consumption in the
year from July 1, 1942 to June 30, 1943, be about $10 billion less than
during the calendar year 1941 (in average 1941 prices). About $7 billion
of this reduction must come from a decrease in the supply of consumers
durable goods and about $3 billion from a decrease in the supply of nondurables.

2. This reduction in civilian consumption might be accomplished by
reducing the consumption of the average size family from about $1,850
in 1941 to about $1,610 in fiscal 1943 and reducing the consumption of
single consumers from about $1,185 to about $1,000.

3. To accomplish a reduction in consumers' outlays of $10 billion, at

present income levels, through taxation or compulsory saving, would take
such an amount of additional taxation or compulsory saving as Congress
is not likely to be willing to impose. The magnitude involved depends
on the character of the tax imposed, but even a. flat withholding tax

on all incomes - without exemption - would probably have to yield
something of the order of $18-$20 billion to reduce consumers' outlays
by $10 billion. A compulsory saving levy, with the same flat incidence,
might well have to yield something of the order of $25-$27 billion to
reduce consumers' outlays by $10 billion.

4. Taxation and compulsory saving are inherently inequalitarian ways of
achieving the desired reduction in consumers' outlays. There will inevitably be pressure to make their incidence as regressive as possible, to
diminish the absolute amount required to be collected. Further, even'a
very progressive income levy would be offset - as far as current consumption is concerned - by the use of balances and credit on the part of the

higher income groups.

5. It is suggested therefore that the possibility be explored of limiting

consumption directly by a General Rationing or War Expenditure scheme,
which would fix maximum consumption expenditure allowances for each consumer

unit in the economy, on the basis of needs, income and possibly other factors.

Rough Estimates of Consumption of Single Consumers

Calendar year 1941 and fiscal 1943
(Constant prices)

Average
Consumption

Number

(thousands)
Income Level

1941

1943

1,538
1,411
1,332

$ 369

$ 370

618

620

822

800

1,359
1,225

1,178
1,062

975

822

713

1,014
1,184
1,350
1,483

1941

1943

1,774
1,628
1,536

$1,000 - $1,250
$1,250 - $1,500
$1,500 - $1,750
$1,750 - $2,000

538

466

$2,000 - $2,500
$2,500 - $3,000
$3,000 - $4,000
$4,000 - $5,000

791

686

417

362

Under $500

$500 - $750

$750 - $1,000

$5,000 - $10,000
$10,000 and over

All Levels

Consumption

(Millions)

(millions)

Consumption
1941

Aggregate Rationed

Aggregate
Consumption

Rationed Area

1941

1943

$

1943

655

$ 569

1,006
1,263

875

1,125
1,250

1,149
1,195

1,350

798

629

1,738
2,010
2,368
2,806

1,500
1,625
1,775
1,900

1,378

1,029

2,200
5,000
$1,016

344

196

170

176

153

91

79

3,937
9,967

10,950

9,500

$1,184

Treasury Department, Division of Monetary Research

1943

1,066

1,378
1,450
1,110

397

1941

891

838

588

940

611

550

323

693

337

907

395

$12,963

$9,656

March 10, 1942

Rough Estimates of Consumption of Average Size Families
Calendar year 1941 and fiscal 1943
(Constant prices)

(thousands)

Income Level

1941

1943

$ 507

$ 510

$ 1,173

$ 1,207

714

715

919

920

2,033
2,781

2,081
2,846

3,333
3,682
2,837
2,260

3,406
3,763
2,899
2,309

1,134
1,322
1,517
1,699

1,135
1,325
1,520
1,600

3,781
4,868
4,303
3,840

3,866
4,986
4,406
3,694

3,739
2,338
2,530
1,311

3,821
2,389
2,585
1,340

1,995
2,312
2,743
3,310

1,850
2,050
2,300
2,500

7,439
5,406
6,941
4,339

7,069
4,897
5,946
3,350

1,202

1,228

684

699

4,476
10,110

3,100
7,000

5,380
6,915

3,807
4,893

32,097

32,800

$1,844

$1,617

$59,199

$53,048

$750 - $1,000
$1,000 - $1,250
$1,250 - $1,500
$1,500 - $1,750
$1,750 - $2,000
$2,000 - $2,500
$2,500 - $3,000
$3,000 - $4,000
$4,000 - $5,000

All Levels

1943

2,366
2,911
3,093

2,315
2,849
3,027

$10,000 and over

1941

(millions)

1943

1943

$5,000 - $10,000

Consumption

1941

1941

Under $500
$500 - $750

Rationed Area

Average
Consumption

Number

Aggregate
Consumption

Aggregate Rationed
Consumption

(millions)

1941

1943

Varch - 942

168 - Y

Table 1 - Deriviation of Gross National Product at Market
Prices from National Income (at Factor Costs)

(In billions of dollars)

1,

Gross National Product at Market Prices
National Income

1939

1940

1941

86.3

94.3

114.7

70.8

77.2

94.5

1.6
7.8
5.2
1.1

2.4

6.4
9.4
5.9
1.5

Corporation Income, Excess Profits,
and Capital Stock Taxes 2/
Other Business Taxes 3/

Depreciation and Depletion Charges
Other Charges and Reserves 4

Inventory Revaluations

-0.2

8.2
5.4
1.0
10.1

- 3.0

1 Preliminary.

2 Federal and State taxes, accrual basis.
Excise, sales, and other direct business taxes, plus 75 percent
of State and Local property taxes. Excludes pay roll taxes which

3

are included in national income estimates.

4/

Emergency and contingency reserves and bad debt allowances.

National Income Unit, Dept. of Commerce.

168. Z

Table 2 - Calculated Composition of Gross National Expenditure, 1939-1941, and
(In Requirementsof
billions
for Fiscal Year 1943
dollars)

1

Gross National Expenditure (or Product)
Government expenditures for goods and
services

National defense expenditures 2,

Prepayments, land, etc. 3

1940

1941

1943

86.3

94.3

114.7

132.0

15.3

16.2

24.7

64.5

1.4

2.8

56.0

-0.3

13.3
-1.5

5.7

5.3

7.9

8.0

7.8

4.5
7.0

71.0

78.1

90.0

67.5

10.0

13.1

16.2

3.5

2.0
0.8
0.9
4.2
0.8

2.3

1.1
1.0
5.6
1.3

2.7
1.4
1.1
6.5
1.5

0.8
0.2
3.0
0.5

-1.3

1.8

+3.0

-1.5

61.0
7.0
54.0

65.0
8.3
56.7

73.8
10.1
63.7

64.0
3.0
61.0

6.0

Federal non-defense 4

State and Local 5

Private Output for Private Use 6
Private Gross Capital Expenditures
Construction:

Residential

Factory and Public Utility
Other
Equipment

Net Change in Foreign Claims

1939

7

Net Change in Inventories 8

Consumers' Purchases 9
Durable goods

Non-durable goods and services 9

1 Fiscal year. All values in 1941 prices.

Daily Treasury Statement total, plus changes in assets of national
defense corporations (except for changes in cash balances).
Adjustment to eliminate expenditures which are not against items
included in the gross national product.
4 Excludes transfer expenditures not included in the national income
3

estimate.

5 Based upon tax estimates plus changes in long-term debt. Excludes
transfer expenditures.
6, Includes output of public service enterprises for private purchase.
7 Does not include lend-lease shipments.
8 Current value of physical change in inventory holdings. Does not
include Government stock piles.
9 Residual.
-

2

-3.0

National Income Unit, Dept. of Commerce.

0.5

168-AA

Table 3 - Changes from 1941 Required to Meet War Production
Program in Fiscal Year 1943 1/

(In billions of dollars)

Net Increase in Projected War Expenditures

41.2

To be derived from:

Increase in Gross Product
Decrease in Government non-defense expenditures for
goods and services

Decrease in Private Construction expenditures
Decrease in Private Equipment expenditures
Reduction in increase in Foreign Claims
Reduction of absorption into Inventories
Decrease in consumers purchases of durables
Decrease in consumers' purchases of non-durables
1

Prices as of 1941.

National Income Unit, Dept. of Commerce.

17.3
1.4
3.7
3.5
1.0
4.5
7.1
2.7

0. Gass
3/6/42

168-BB

OUTLINE

General Rationing and the Restriction of Consumption
in the United States

A. The Problem
1. Character of the Problem

During fiscal 1943, if war production program is fulfilled, there

will be large gap between supply of goods available for consumer purchase
(at, say, March 1942 prices) and amount of goods which consumers will want

to buy at those prices, with their incomes as they will be even after
Treasury proposed Revenue Act of 1942.

This gap will cause:

(a) bidding for short supplies,
(b) rising prices,
(c) shift of consumption in favor of the rich,
(d) windfall profits to enterpreneurs,

(e) pressure for increased wage rates,

(f) morale stress due to feeling of inequity in carrying of war
burden,

(g) general anticipatory buying by those who have money,

(h) concentration of "war profiteers" on holding inventories
rather than increasing production,
(1) damage to the war effort,
(j) increased difficulty in securing full use of resources
and equitable distribution of income in post-war period.
2. The Magnitude of the Problem

(a) Treasury estimates (given in the table dated Feb. 4, 1942),
which assume an increase of 10 percent in the cost of living
between December 1941 and December 1942, give a gap of $11 billion

for the fiscal year 1943. This gap means that the cost of living to

would increase only 10 percent if consumers could be brought the
save $11 billion more than they are expected to save during
fiscal year 1943.

(b) Mr. Henderson (in his letter of March 2, 1942) writes of

"an excess of demand of 12 billion". Since the base points is for

the calculation of this 12 billion gap are not known, it

impossible to say exactly how much Mr. Henderson's estimate
differs from the Treasury one.

168-CC
2

(c) The Treasury estimate assumes a rise of national income
of less than 5 percent, in real terms, between December 1941

and average fiscal 1942. It derives a needed reduction of
about $7 billion (in average 1941 prices) in the civilian

consumption of durables and about $3-1/2 billion in nondurables during fiscal 1943 in comparison with calendar 1941.
Mr. Milton Gilbert, of the Department of Commerce, has a more
favorable income estimate and consequently a smaller gap. (Neither of these estimates lends any support to Mr. Henderson's
assertion that in a few months we shall necessarily be at 1932
consumption levels.) - The Treasury estimate of the gap is,
perhaps, somewhat on the high side.

3. The Urgency of the Problem

(a) Would be little inflationary pressure at present time if

were not for general anticipatory buying. Index of department
store sales (seasonally adjusted) jumped from 111 in December

to 137 in January. This is the most serious symptom. But
went down to 114 in first week of February; may subside.

(b) Cost of living index has risen in past two months from

110.2 in November to 110.5 in December but jumped to 111.9
in January.

(c) Total defense expenditures are now running at an annual

rate of just over $30 billion, compared with $25-1/2 billion
in December and $56-1/2 billion projected for fiscal 1943.
Given proposed taxes, Treasury estimated gap of $11 billion
for 1943, but we are $26-1/2 billion below the then assumed
dollar defense expenditures and only about $4 billion below
the then assumed real income.

(d) Query? Is not the public so tax conscious now that the
$9 billion Revenue Act plus Social Security will have very
nearly its full effect from now on? This would seriously
limit spending even if the actual withholding provisions
fail to be enacted.

(e) Conclusion: Should be little inflationary pressure this
summer unless (1) scares cause general anticipatory buying,

(2) the new taxes are not "anticipated" or withheld, or (3)
there is a general increase in the wage level.
(f) Defense expenditures now about $2-1/2 billion a month.

When defense expenditures have passed monthly rate of $3-3/4

billion will probably be first reasonable time to raise

question of further general restriction of consumption beyond
that involved in present $9 billion.

125 for month
of birthary

168-DD

-3B. Proposed Solutions of the Problem
(Assumed that the problem is to keep

the average cost of living for fiscal
1943 not more than 10 percent higher
than in December 1942)

1. Taxation

(a) The amount of taxes needed would be greater than Congress would

grant or the public accept.

The Treasury gap estimate of $11 billion may be a little high:
assume $10 billion. Need to reduce consumers outlays by $10

billion. Would have to have taxes of at least $15 billion

and probably over $20 billion. Taxes could be towards lower

Limit if regressive, would have to be towards higher if progressive. But even a perfectly flat tax on all incomes,

without exemption, would have to yield greatly more than
$10 billion to reduce consumers' outlays by $10 billion.

(b) Even if incomes after tax were left very equal, the rich could
maintain their consumption by drawing on capital.

Total bank deposits in U.S. about $70 billion; circulating

money about $11 billion. These figures rough measure of
extremely liquid assets. (Ownership distribution would

have to be known to know how much might be used for consumption.)

2. Compulsory saving

(a) The amount of compulsory saving needed to close the gap would be

greatly larger than the amount of taxation.

Total unabsorbed personal saving in fiscal 1943 is estimated
at $15-1/2 billion. To reduce consumers' outlays by $10 billion
might take $15-$20 billion of taxes; it would take about $25$30 billion of compulsory saving -- assuming that about 1/2 of
the compulsory saving would merely replace positive voluntary
saving and about 1/6 of the compulsory saving would be offset
by using up balances and accumulating debts.

(b) The willingness of the rich to use their capital assets to maintain

their consumption would be much greater under compulsory saving than

under taxation, and therefore the distribution of the burden of reduced
consumption would be even more unequal under compulsory saving than
under taxation.

168-EE
-43. General Rationing

(a) By general rationing is meant the limitation of consumers
demand through the fixing of maximum total consumption expenditure
allowances for all families and individual consumers in the economy.

The total general ration for the economy is fixed by the volume
of resources available for consumption by civilians at the price
level which it is desired to maintain. The magnitude of the
individual general ration may be determined by considerations of
need, incentive, income and other factors.

(b) General rationing should encounter less political opposition

than equivalent reduction of consumption through taxation or compulsory saving because does not take people's money away: merely

fixes total rationed consumption allowances.

(c) Since fixes total rationed consumption allowances, can not
be offset by the use of capital assets: therefore compatible
with maximum equality.

(d) Does not require specific price control or specific rationing

of consumers' generally rationed goods, though allows specific

control should it be desired in the case of disproportionately

scarce necessities.

(e) In principle, general rationing is the surest way of getting

a desired reduction of total consumers outlays and a desired
degree of equality in consumption. In practice, general rationing
has certain administrative problems which may offset its basic
superiority to taxation and compulsory saving. These administrative

problems need to be examined carefully before any decision is made.

4. Specific Rationing

(a) Unless covers all commodities and fixes all prices, is not an
instrument of general price stability. Does not withdraw purchasing

power; merely diverts purchasing power.

(b) If reduction in supply is to be met by equivalent reduction
in total demand, this task must be accomplished by some other

technique than specific rationing. Taxation, compulsory saving,
and general rationing are such techniques.

168-FF

-5C. General Rationing
1. Range of goods included

(In principle, should include all consumption of goods and services.
Should exclude all mere exchange of titles, all capital transactions, all

savings, all gifts, all taxes. What it is desired to limit is consumers'

demand for labor, materials and facilities usable for war production,
but it is not desired to render non-convertible resources idle: these
must be governing considerations in all special cases.)
(a) The general ration should include food, household operations
apart from rent (e.g. light, heat, power, telephone, domestic
service, etc.), clothing, automobile expenditures, recreation,
furnishings, personal service, tobacco, transportation other
than auto, reading, etc.
The approximate 1941 value of consumers' expenditures on these

things were, in billions of dollars; food $22.1, household operations $7.7, Clothing $8.1, automobile $6.5, recreation $2.7,
furnishings $2.2, personal care $1.3, tobacco $1.3, transportation other than auto $1.3, reading $0.8, other $0.4: total
$54.4 billion.
(b) The general ration should exclude rents, medical care,

tuition fees, gifts, taxes, insurance and all capital trans-

actions.

The approximate value of consumers' expenditures on these items

in 1941 was, in billions of dollars; rents, including imputed
rents, $13.4, medical care $3.3, education $0.9 (category in
statistics probably too wide), gifts and personal taxes $5.2,
(category in statistics probably too narrow), savings $15.3

total $38.1 billion.

168-GG
-62. Magnitude of the Total General Ration for the Economy
(a) According estimates of Dept. of Commerce (Milton Gilbert),
which are best yet made, war production program of fiscal 1943,
requires reduction of $9.8 billion in consumers purchases
below level of calendar year 1941 (See appended tables).
Further curtailment of civilian consumption would not release
resources usable for war production - unless there is a
general labor shortage.

(b) Subtracting $9.8 billion from $54.4 billion of goods

demarcated for rationing above (though Gilbert's estimate
of 1941 output in this area would be somewhat higher) leaves

$44.6 billion, at average 1941 prices. But since the cost
of living in December 1941 was 110.5 compared to 105.2

average for the year, and since the cost of living is to be

allowed to rise a further 10 percent from December 1941 to
average fiscal 1943, this $44.6 billion may be expanded by
about 15 percent or to $51.3 billion.

(c) A magnitude of the rough order of $52 billion will be
appropriate general ration for the whole economy when we

reach the annual rate of defense output projected for fiscal
1943. This will surely not be before December 1942. (There
will still also be unrationed consumption of about $17-1/2
billion at 1941 prices -- including the imputed income from
housing but not from other durable goods.) This ration
might be larger if (1) total non-durable production expands
more than projected or (2) it is decided to allow an even
greater price rise than is here assumed. The ration might
be smaller if (1) there is more war use of non-durable than
is expected or (2) a general labor shortage emerges or (3)
it is decided to adopt a more severe price policy.
3. Distribution of the reduction in consumption by income groups

(a) The total reduction in civilian consumption for fiscal 1943
in comparison with calendar 1941 is $10 billion, in 1941 prices.
(b) About $2-1/2 billion might be derived from reduction in
the consumption of individuals and families receiving incomes
of over $10,000 in 1941.

(1) There were about 775,000 families and individuals
in this group in 1941.

(2) Their aggregate income was about $18.1 billion,

aggregate consumption $7.8 billion; average income $23,000,

average consumption $10,000.

168-HH

-7(3) To take $2-1/2 billion from them, would still

leave them with average consumption of over $6,500

per family or individual consumer unit.

(4) Since they spent, on the average, about $2,650
on non-rationed goods, the average size of their
ration would be about $3,850, in 1941 prices, or
about $4,775 in the prices assumed for December
1942.

(c) About $2 billion might be derived from reduction in the consumption of families and single individuals receiving incomes of between
$5,000 and $10,000 in 1941.

.000

(1) There were about 1,378/families and single
individuals in this group in 1941.
(2) Their aggregate income was about $9.4 billion,
aggregate consumption $6.2 billion, average income
$6,800, average consumption $4,400.

(3) To take $2 billion from them, would still leave
them with average consumption of just under $3,000

per family or individual consumer unit.

(4) Since they spent, on the average, about $1,300
on non-rationed goods, the average size of their
general ration would be about $1,700, in 1941 prices,
or about $1,955 in the prices assumed for December
1942.

(d) About $1 billion might be derived from reduction in consumption
of the group receiving incomes from $4,000 to $5,000 in 1941.
(1) There are about 1,507,000 families and single

individuals in this group.

(2) Aggregate income about $6.6 billion, aggregate
consumption $4.9 billion; average income $4,350,
average consumption $3,225.

(3) Taking $1 billion would leave average consumption
of about $2,360.
(4) Since they spent average of $785 on non-rationed
commodities, could have average ration of about $1,575
in 1941 prices or about $1,810 in assumed December 1942
prices.

168-II
-8 (e) About $1-1/4 billion might be derived from reduction in the
consumption
$4,000
in 1941.of the group receiving income of between $3,000 and

(1) There were about 2,927,000 families and single
individuals in this income group in 1941.
(2) Aggregate income about $9.9 billion, aggregate
consumption about $7.7 billion; average income
$3,380, average consumption $2,680.

(3) Reducing their consumption by $1-1/4 billion
would leave them with average consumption of $2,150.

(4) Since they spent average of $575 on non-rationed
goods, the average size of their ration would be
about $1,575, in 1941 prices, or about $1,810 in
assumed December 1942 prices.

(f) About $1 billion might be the total reduction in consumption
contributed by the income group from $2,500 to $3,000.

(1) About 2,755,000 consumer units in group.
(2) Aggregate income 1941 was $7.4 billion, aggregate
consumption $6.2 billion, average income $2,700,
average consumption $2,260.

(3) Reduce total consumption of group by $1 billion
would be to reduce average consumption to $1,900.

(4) Since they spent, on the average, about $535 on
non-rationed goods, the average size of their ration
would be about $1,465, in 1941 prices, or about
$1,658 in the assumed December 1942 prices.

(g) About $1 billion might be the reduction in consumption contributed by the income group from $2,000 to $2,500.

(1) About 4,520,000 consumer units are in this group.
(2) Aggregate income 1941 was about $10.1 billion,
aggregate consumption $8.8 billion; average income
$2,237, average consumption $1,940.

168-JJ
-9(3) To reduce total consumption of the group by
$1 billion would be to reduce their average consumption to $1,720.

(4) Since they spent, on the average, about $440
on non-rationed goods, the average size of their
ration would be about $1,280, in 1941 prices, or
$1,470 in the assumed December 1942 prices.

(h) About $1/2 billion might be reduction in consumption
contributed by income group from $1,750 to $2,000.

(1) About 2,798,000 consumer units are in this group.
(2) Their aggregate income in 1941 was about $5.1
billion, aggregate consumption $4.6 billion; average
income $1,830, average consumption $1,650.

(3) To reduce the total consumption of the group by
$1/2 billion would be to reduce their average consumption to $1,470.
(4) Since they spent on the average about $390 on nonrationed goods, their average ration would be $1,080,
in 1941 prices, or about $1,240 in the assumed December
1942 prices.

(i) About $1/2 billion might be contributed by reduction in consumption of income group $1,500 - $1,750.

(1) About 3,659,000 consumer units are in this group.
(2) Aggregate 1941 income $5.9 billion, aggregate
consumption $5.4 billion; average income $1,610,
average consumption $1,465.

(3) Their average consumption would have to fall to
$1,330 in 1941 prices - actually the whole of this
reduction might be borne by single individuals and

none of it by families: this will be shown in a later

draft.

(4) Since they spent on the average $345 on non-rationed
goods, their ration would be $995 in average 1941 prices
and $1,155 in the assumed prices of December 1942.

(j) The total reduction in consumption accounted for above is,

by addition, $9-3/4 billion. Actually it is larger than $10 billion

because in fiscal 1943 there will be a decrease in the total number of
civilian consumers. In fiscal 1943 the armed forces will average at
least 4-1/2 million; or 3 million higher than their average for calendar

168 - KK
- 10 1941. Population growth will make up only about 1-1/2 million.
The net withdrawal will be of full consumers, most of them
independent consumer units. Therefore, if consumption is withdrawn from all incomes having a 1941 dollar value as indicated
above, there will be more than enough total reduction of civilian
consumption.

(k) To summarize, the fiscal 1943 war production program is
consistent with no reduction in consumption for consumer units
having incomes below $1,500, in average 1941 prices. This
conclusion does not follow from mere arithmetical manipulation;
it follows from reducing consumption most drastically in precisely those income brackets which purchase the durable consumers'
goods which compete with defense output.

(1) It does not follow that maximum equity and efficiency
would result from no effective general rationing of consumers
units below $1,500. On the contrary the consumption of those
consumer units below this level which consist of single
individuals might well be reduced sharply and the proceeds
made available to family units in the same income bracket.
Further, the ration of the whole population should be so adjusted as to allow the maximum incentive to overtime work
and special piece work performance. All overtime and special
performance pay should have a high ration value - at least
50 percent.

168 - LL
- 11 D. Administrative Problems of General Rationing
1. Basic administrative problem of General Rationing derives from fact
that it is two money system - one ordinary money and one special money
for consumption of rationed goods.

2. General Rationing must take the form of giving consumers coupons

equal to the value of their general ration. These coupons might be
called War Spending Stamps and the whole system might be called the

War Spending System.

3. War Spending Stamp distribution should be integrated with withholding
tax administration. The employer will be responsible to the Treasury
both for the tax withheld and for the stamps distributed.

4. In the case of the self-employed, individuals having such income will
be required to file a quarterly income return for withholding tax purposes.

The same return could be used as a basis for War Spending Stamp distribution.

5. Equity would require that certain large classes of "self=suppliers",
especially farmers, report their approximate non-market consumption and

that their general ration be fixed accordingly.

6. The stamps should be non-transferrable. For this purpose, they
should be attached to a book and detachment should be equivalent to

cancellation.

7. Giving each family only a single book may create some inconvenience,
and therefore it may be desirable to issue more than one book in which

the total general ration will be divided as the family requests.

8. Great inconvenience would result from having to use stamps to buy
newspapers, in subway slots, pay telephones, etc. Expenditures not
exceeding five cents should therefore be excluded from the general ration.
A more liberal exemption would create great difficulties because it would
place a premium on multiplying small purchases.
9. Money should be allowed to be used outside the general ration for
the liquidation of existing debt incurred before some base date. New
consumption debt is a great problem; in principle it should be allowed
only in hardship cases of low incomes. Living on capital will probably
have to be allowed on submission of evidence that it is necessary.

168 - MM
- 12 -

10. A series of regional offices for the adjustment of hardship cases
should be established. These might have an element of local participation, but local people should not be dominant if uniform practice is
to prevail.

11. The stamps collected could be used, in the case of commodities,

for inventory control. No retailer should be allowed to replace his
stock without giving up an equivalent amount of cancelled stamps.

12. For maximum value, general ration should be brought up only when
seriousness of situation makes likely quick passage. Otherwise rush
to buy before general ration goes through may deplete inventories so
much as greatly to offset its basic advantages.