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100

Analysis of Exposure to Payroll Savings Plane
March 14, 1942

Number exposed

Total number

savings plans

country
(estimated)

to payroll

in the

Percent

of total
exposed

Part A - Summary by Number of Organizations Exposed

I. Business organizations

(1) Large railroads

(2) Other firms with 500 employees or more
(3) Other firms with 100 to 499 employees

158

167

5,327
12,594

7,286
26,819

(4) Subtotal - large firms

18,079

34,272

(5) Firms with less than 100 employees
(6) Total business organizations

26,193

95
73

53

44,272

II. Governmental organizations

III. Grand total

44,272

Part B - Summary by Number of Employees Exposed

I. Business orgenizations
(2) Other firms with 500 employees or more
(3) Other firms with 100 to 499 employees

1,273,260
13,616,202
2,759,196

(4) Subtotal - large firms

17,648,658

(5) Firms with less than 100 employees

(6) Total business organizations
II, Governmental organizations
(1) Federal Government
(2) State and local governments

(3) Total governmental organizations

III, Grand total

*

.

(1) Large railroads

670,401

18,319,059

30,400,000 1

60

397,981
914,483

1,700,000 1
2,700,000

23

4,400,000

30

1,312,464

19,631,523

34,800,000 1

24

56

March 20, 1942

Office of the Secretary of the Tressury,
Division of Research and Statistics,
CCC

1 Excludes pericultural employees, military personnel, employees on WPA or NYA or service. projects,
proprietors, firm members, self-emoloyed, casual workers and persons in domestic
Date not available.

101

Firms Emoloying 100 to 499 Persons Participating in Payroll Sevings Plans
(As reported by the Defense Savings Staff's State Administrators)
Number of firms with payroll
State

Jan. 10

savings plane

number

Mar. 14

Mar. 7

Percent of total having payroll

Total

savings plans

of firms
(estimated)

Jan. 10

Mar. 7

Mar. 14

17

104

Arizona

15

39

40

58

26

67

69

Arkansss

22

37

38

142

15

26

27

160

436

461

489

37

89

94

495

679

686

1,171

42

58

59

64

107
255

108

170
622
84

o

24

35

81

88

589

10

17

18

50

38

52

52

41

43

55

61

1

36

38

41

99

100

24

34

35

31

38

2

23

25

8

27

30

3

37

112

122

139

Georgia

56

98

104

19

26

26

916

966

2,252

321

358

586

97

104

271

275

106

275
108

312

119

145

384

0
4

75

Louisiana

30

399/1

39

123

14

14

24

68

79

145

36

39

56

59

90

90

33

300*

869

6

7

1,603

1,674

4,239

29

157

206

499

63

67

58

58

145

152
177

345
271

1,491

138
61

16

18

44

64

65
73
63

141

62

174

35

38

66

84

95

1,375

ill
63

Virginia

164

190

338

31

Weshington

200

208

325

71

58

64

272

222

237

680

14

14

14

18

18

13

17

12

23

47

81

30
81

49

56

62

64

22

21
33

24
35

100

100

100

100

7

26

33

0

233

0

184

26

19

448

51

0
O

Wyosing

42

22

51

Wisconsin

51

224

30

West Virginia

28

44

9

13

28

2,032

5

74

31

39
41

71

79*

79

6

91

38

35

5

Tennessee

89

0

South Dekots

34
12

7

O

1,441

713

35

8

4

1,739

54

35

8

8

888

174

21

13

773

47
20

14

29

8

29

46

1

2*

0

2

Alaska

2
0

Railroads

89

21

56

35
83

92

13

664

505

South Caroline

Utah
Vermont

37
61

31

12

Rhode Island

Texas

371

392

300

Chic

Pennsylvenia

51

56

77

171

North Dakota
Oklahoma
Oregon

1,523
1,022

8

North Carolina

561
621

35

22

New Hempshire

New York

557
585

366

Revene

Sex Mexico

111

181

Mebracks

New Jersey

198

405

0

Montana

137

50

121

6

Missouri

53

46

5

Niesissiph1

32

0

Michigan
Minnesota

0

Neeaschusetts

3

Mine
Maryland

272

5

Kentucky

114

0

Kensas

2

8

lows

5

48

0

0

Florida

48

Indiana

64

42

24

37

Illinois

63
41

152

36

Idaho

38

16

0

0

District of Columbia

259
6

Connecticut
Delewere

100

38

0

Colorsco

36

7

Northern California
Southern Celifornia

285

109

6

Alebeza

49

49

52

46

3.541

11,927

12,643

26,871

88

94

94

44

47

13

March 20, 1942

Office of the Secretary of the Treasury, Division of Research and Statistics.
Date are for March 7, inesmuch 06 no March 14 report was received.

102

Firms Employing 500 Persons or More Participating in Payroll Savings Plans

(As reported by the Defenee Savings Staff's State Administrators)
Number of firms with payroll

Delaware

45

76

12

57

59

21

21

71

90

100

16

16

18

33

89

89

114

146

151

196

58

74

77

123

158

160

165

75

96

97

72

6

22

23

23

32

69

72

97

146

148

185

52

79

2

12

Florida

33

Georgia

35

52

26

Idaho

52

23

50

50

66

27

50

50

143

24

36

38

10

80

90

90

634

44

63

63

180

23

62

65

17

72

72

48

97

100

27

57

54

9

277

398

402

41

111

117

19

102

102

105

97

28

47

54

57

15

16

148

148

99

100

80

100

100

68

88

88

147

66

97

4

28

41

36

36

60

100

100

30

57

93

100

238

78

95

95

83

100

100

32

60

29

62

64

100

100

84

88

5

5
5

3

30

28

17

227

227

185

6
6
6

5

435
49

1,350

820

807
104

168

108

0

North Dakota

98

83

5

North Carolina

72

98

305

New Mexico
New York

71

92

267

325

SUB

5

New Jersey

370
333

11

327

261

Nevada

New Hampehire

154

65

41

0

100

100

26

100

Montana

Nebreaks

0

40

12

40

36

78

102

87

57

34
54

1

Missouri

40

70

1

Mississipoi

33

0

61

1

Michigan
Ninnesote

33

40

31

0

Nesschusette

32

54

42

Maryland

53

5

16

Louisiana
Meine

38

38

9

Kentucky

21

28

33

8

Koness

80

26

9

Iows

Mar. 14

19

18

Indians

Mar. 7

43

District of Columbia

Illinois

Jan. 10

o

Connecticut

15

2

Colorado

(estimated)

6

Northern Celifornia
Southern Celifornia

Mar. 14

Mar. 7

7

Arizone
Arkaneas

of firms

7

Alabama

Jan. 10

savings plans

number

9

State

Percent of total having payroll

Total

savings plane

285

470

488

557

51

Oklahoma

40

35

61

38

62

22

74

Oregon

51

69

69

100

44

85

87

336

532

541

81

81

58

73

73

90

64

69

27

66

96

28

75

100

100

Pennsylvania

Rhode Island

South Cerolina
South Dakota
Utah

4

22*

3

22
58

36

10

106

12

Virginia

41

87

Washington

44

55

West Virginia

187

57

71

71

10

14

77

92

92

43

92

12

13

89

95

67

41

2

0

94
78
61

100

100
100

100

100

1

1

1
0

0

3*

3

0

3

Total

61
98

60

140

140

137

84

74

59

74

58

41

Alaska

Railroads

31

58

3

10

Wyoming

21

31

19

8

Vermont

Wisconsin

71

21

4

4

Texas

68

65

100

4

Tennessee

69

625

4

Ohio

95

115

95

109

109

85

98

72

3,185

7,401

73

5,436

43

5,333

March 20, 1942

Office of the Secretary of the Treasury, Division of Research and Statistics.
Data are for March 7. inasauch as no March 14 report was received.

CONFIDENTIAL

Daily changes in the stock of Series E savings bonds on hand 1
(In thousands of pieces)
:

:

pieces sold
this day

:

:

Mar.

Number of

Number of pieces
manufactured

this day

at close of
day

IBM

deliveries
this day

344

500

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

15

none-closed

none-closed

26,384

16

271

300

26,413

17

144

300

26,569

18

148

300

26,721

9

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

1

Stock on hand

-

800
-

-

-

-

-

650

March 19, 1942

Includes stock in hands of (1) Federal Reserve Banks and branches, (2) Post
offices, (3) Federal Reserve Bank issuing agents, and (4) Treasury vaults
in Washington.

UNITED STATES SAVINGS BONDS

Comparative Statement of Sales During
First Fifteen Business Days of March, February and January 1942
(March 1-18, February 1-18, January 1-17)
On Basis of Issue Price

(Amounts in thousands of dollars)

:

over

:

January

:

:

:

:

- 32,867

- 32.4

- 80,456
- 10,038
- 63,274

- 66,450

- 28.2
- 28.5
- 35.5

- 18.9

-$153,767

-$ 46,559

- 30.8%

- 8.5%

:
:

:
:

:

:

:

:

:
:

205,030
25,126
114,964

285,486
35,164
178,238

351,936
38,409
155,101

$345,120

$498,887

$545,446

Series E - Total

: February

February

- 35.8%

225,241

152,247

March
over

- 12.4%

-$ 33,583

Series E - Banks

Total

January

-$ 7,462
- 72,994

$ 60,245

Series F - Banks
Series G - Banks

February

over

$ 93,828
258,108

$ 52,783

Series E - Post Offices

January

February

:

:

: February

March
over

:

:

March

or Decrease (-)

Percentage of Increase
or Decrease (-)

:

Item

Amount of Increase

:

Sales

- 3,245
23,137

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

- 12.7

- 8.4
14.9

March 19, 1942.

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

105

CONFIDEN

UNITED STATES SAVINGS BONDS

Daily Sales - March, 1942
On Basis of Issue Price

(In thousands of dollars)
Post Office
Date

Bond Sales

Series F

Series G

Total

Series E

Series F

Series G

Total

Series E

Series E

$ 5,811

$ 15,868

$ 2,043

$ 8,726

$ 26,636

$ 21,678

$ 2,043

$ 8,726

$ 32,447

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

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

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

4,464
2,967
2,552

13,193
6,384
7,097

1,415
1,105
1,201

8,693
2,561
9,433

23,301
9,961
17,731

17,658
9,351
9,650

1,415
1,015
1,201

8,693
2,561
9,433

27,766
12,927
20,283

$152,247

$ 25,126

$114,964

$292,337

$205,030

$ 25,126

$114,964

$345,120

$ 52,783

March 1942
2

3

4

5
6

7

9

10
11

12
13

14

16
17

18

Total

All Bond Sales

Bank Bond Sales

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 19, 1942.

CONFIDENTIAL

106

UNITED STATES SAVINGS BONDS - DEFENSE SERIES F

Number of Units and Percent of Dollar Volume
by Denominations and by Months
May 1941 - January 1942
Denomination
$500

$1,000

:

$100

:

:

$25

Month

$5,000

$10,000

Total

Issue Price

(in millions)

Number of Units (in thousands)
3.4
2.4

12.0

2.5

4.4

7.2

1.2

3.5
2.9

1.5
1.1
1.1
1.4

6.8

9.9
9.0
25.0
40.3

2.9
3.4
3.0
7.4
10.7

10.0
7.0
7.5
9.0
7.6
18.2
22.1

1.5
1.6

2.8
3.2

4.0

28.5
17.9
25.2
19.1
20.5
24.9
21.6
56.1
87.0

6.8

119.3

39.7

100.7

16.0

18.5

301.0

$ 0.1

$ 8.8

$ 14.7

$ 74.5

$ 59.1

$136.9

6.2

-

1941-May
June

-

July

-

-

Aug.
-

Sept.
Oct.

-

Nov.

-

Dec.

-

1942-Jan.

Total

Issue Price

(in millions)

5.6
8.4
7.1
8.0

1.0

1.0
1.1
1.1
.9

2.7

$ 52.8
22.5
27.2
18.2
19.4
22.3
18.2
48.8
64.9

$294.2

Adjustment to deposits
Deposits with the Treasurer
of the United States

- 9.0
$285.2

Percent of Dollar Volume
1941-May

3.0%

5.0%

25.3%

-

Dec.

-

Total

100.0%

0.1%

-

1942-Jan.

46.5%

0.2

2.9
3.0
3.2
3.6
3.8
4.6

23.8
27.3
28.6
28.6
30.0
31.0
27.7
25.2

19.6
21.0
22.7
21.4
23.7
21.2
21.2

-

Oct.
Nov.

20.1%

17.6%

-

Sept.

18.3

16.8%

4.0
4.9
5.9
5.5
5.7
6.2
5.6
6.1

-

July

100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0

2.3%

1.8

June

Aug.

62.46
50.8
44.5
39.9
41.5
37.4
38.0
41.7
45.6

0.9%

-

2.3

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

100.0%

March 19, 1942.

Source: Tabulations by the Division of Loans and Currency from an audit of original
stubs.

Note:

All figures have been rounded and will not necessarily add to totals. Amounts
do not agree with released sales figures which are on the basis of deposits
with the Treasurer of the United States.
Incomplete. Deposits were $77.6 millions.

CONFIDENTIAL

107

UNITED STATES SAVINGS BONDS - DEFENSE SERIES 0

Number of Units and Percent of Dollar Volume
by Denominations and by Months
May 1941 - January 1942
Denomination
:

$5,000

:

:

:

:

$1,000

$500

:

$100
Month

$10,000

Total

(in millions)

Number of Units (in thousands)

June

July
August

September
October
November
December

1942-January

Total

15.0
9.4
13.5

10.8

9.3

13.3

134.5
76.0
97.0
71.5
67.2
78.9
68.4
156.1
192.4

942.1

18.9
7.4
7.5
5.5

23.3
20.8
55.0
65.8

24.4
32.2

57.5
33.4
43.9
31.3
29.3
34.0
29.3
60.6
71.9

282.3

132.8

391.1

59.5

76.3

$ 28.2

$ 66.4

$391.1

$297.7

$763.2

32.3
20.3
25.2
20.1
19.5

9.7
8.6
10.7
9.3

:

1941-May

Issue Price

5.4
6.8
4.9
4.6
5.2
4.4
8.1

5.2

5.8
4.7
8.0

Issue Price

(in millions)

$ 311.5
141.1
162.9
117.9
111.0
125.2
104.6
198.7
273.8

$1,546.7

Adjustment to deposits
Deposits with the Treasurer
of the United States

- 46.3
$1,500.4

Percent of Dollar Volume
1.0%

2.4%

June

1.4

3.3

July

1.6

August

1.7

4.1
4.1

September
October

1.7

November

2.0
2.8
2.4

1941-May

December

1942-January

Total

1.9

1.8%

17.4%

60.7%

100.0%

19.2

100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0%

5.9

23.7
27.0
26.5
26.4
27.1
28.0
30.5
26.3

21.0
21.0
20.9
20.6
20.8
20.4
16.9

52.4
46.3
46.7
47.1
46.1
44.7
40.2
48.5

4.3%

25.3%

19.3%

49.3%

3.9
4.3
4.5
6.1

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

18.5%

March 19, 1942

Tabulations by the Division of Loans and Currency from an audit of original
stubs.

Note: All figures have been rounded and will not necessarily add to totals. Amounts
do not agree with released sales figures which are on the basis of deposits
with the Treasurer of the United States.
Incomplete. Deposits were $315.6 millions.

108
March 19, 1942
4:07 p.m.
HMJr:

Hello.

Operator:

Mr. Paul.

HMJr:

Hello.

Randolph
Paul:

Hello.

HMJr:

Randolph. Hello,

P:

Yeah.

HMJr:

P:

Cooper says he'll take it on, but he wasn't
very enthusiastic; but he'll take it on.
Then I'm to call him.

HMJr:

Yeah, when you get back.

P:

Yeah.

HMJr:

He said he'll see you either Friday or Saturday.

P:

All right.

HMJr:

Okay.

P:

Yeah. Tell me - can you tell me just a little
more or can't you talk now?

HMJr:
P:

What?

About this thing you talked about this morning.
I'm going to see Ernet later today.

HMJr:

No, I gave you all that I knew.

P:

Yeah.

HMJr:

I - they gave it to me in fifteen seconds.

P:

Yeah.

HMJr:

I gave you all that I knew.

109

-3P:

All right. I'11 see what I can find out.

I think it,
there
might
be some misunderstanding
about
I don't
know.

HMJr:

Okay.

P:

Well, I'11 see what I can find out and report
to you in the morning.

HMJr:

Thank you.

P:

Okay.

110
THE UNDER SECRETARY OF THE TREASURY
WASHINGTON

March 19, 1942

TO THE SECRETARY:

In reply to your memorandum of March 18th

regarding the Chinese loan, revised Article II as
submitted by the State Department Was handed to

Dr. Soong in New York on Friday, March 13, by Mr. Fox.

Dr. Soong cabled this revised draft to Chungking on
Saturday and asked for an immediate reply.

I talked with Soong late Tuesday evening
regarding the matter and he said he had not yet received

an answer but that he had sent a wire off that day,
asking for immediate reply as he wanted to close the
agreement this week.

Dr. Soong just telephoned me that he has received

a reply to his cable and he is bringing it in this morning
to discuss with me.

DWB
BUY

ARTICLE II.

As a manifestation of the cooperative spirit which underlies
the common war effort of China and the United States, appropriate

officials of the two Governments will confer from time to time
regarding technical problems which may arise in connection with

the financial aid herein provided and will exchange information
and suggestions regarding ways and means of most effectively
applying these funds toward achieving the purposes which are
envisaged by the two nations.

MINISTER FOR FOREIGN AFFAIRS
REPUBLIC OF CHINA

March 19, 1942

CONFIDENTIAL
Dear Mr. Bell,

Confirming our conversation, I have to inform you
that I have received B reply from the Generalissimo with reference

to your proposal to re-insert Article II of the proposed loan

agreement in a modified form.

The Generalissimo states that after carefully
consulting his colleagues he feels that even in the modified
form Article II is generally construed as limiting the freedom
of action in the use of the proceeds, and would therefore adversely
affect the public response to bonds, savings deposits and other

measures that are to be based on the loan.

In addition, among his soldiers, who have been
tremendously heartened by the generous and unconditional assistance
as revealed in the exchange of messages between the President and

himself, the inclusion of Article II would create the impression
that the terms are not as clear-cut BS they envisaged.

The Generalissimo therefore feels that the civilian
and military reactions are such as to justify his request that
Article II be dropped completely, and I shall be grateful if you
will transmit his message to your colleagues for their consideration.
With kind regards,
Yours sincerely,

T. V. Soong

Mr. D. W. Bell, Under Secretary of the Treasury
Treasury Department
Washington, D. C.

Cause

you

113

March 19, 1942

MEMORANDUM FOR THE SECRETARY'S FILES

Meeting in Mr. Bell's office
March 19, 1942
2:30 p.m.

Present:

For Treasury: Mr. D. W. Bell
Mr. White

Dr. Viner
Mr. B. Bernstein
Mr. Southard
Mr. Friedman

For State:

Mr. Hornbeck
Mr. Hamilton
Mr. Livesey

Mr. Luthringer

Meeting was called to discuss reply received from Dr. Soong regarding

the alternative of Article II.

Mr. Bell said that the Secretary wanted to sign the Agreement as
soon as possible and was prepared to do so unless the State Department

felt strongly about the matter.

The State Department's position was given by Mr. Hornbeck, who said
that the matter had now become a diplomatic issue. Mr. Hornbeck said
that the State Department representatives had just come from a meeting

with Mr. Welles and that he was talking under instructions. If the

Chinese position was accepted, Mr. Hornbeck said it would mean trouble
in the future between the Governments of China and the United States.
He was under instructions to propose an exchange of letters which would
be supplementary to the agreement and which would achieve basically the

aims of the proposed Article II. He said that to accept the Chinese
position would be establishing a precedent of China's laying down terms
to us and that the United States could not let China get away with this.

114
-2Question was raised as to whether Dr. Soong's letter of March 3 could
be considered a commitment to consult or exchange information. Mr. Hornbeck
replied that it only committed Dr. Soong, or at the most, the Generalissimo.
A Treasury representative pointed out that there has been some change

in the military situation since the negotiations first began. Mr. Hornbeck
then quoted from dispatches from Ambassador Gauss commenting on each as to

how they indicated that the Chinese have been taking an increasingly firmer
attitude.

Mr. Hornbeck went on to say that we were in our present position

because we had shown weakness in the past. The Chinese were led to believe

that if they stood firm we would retreat from our position. A Treasury
representative said that the Secretary had definitively given Dr. Soong

the impression before Congress acted that we were concerned about the uses

of the financial aid and pointed out that the Secretary had even considered
doling out the money for specified purposes.
Dr. Viner expressed his complete opposition to the State Department's
view. Mr. Hornbeck said that he had not mentioned Treasury when he spoke
of weakness being shown. A Treasury official said that he was glad that
Mr. Hornbeck had clarified this point and went on to stress the fact that
at every step the negotiations had been cleared with the State Department.
The President's message to the Generalissimo and the Generalissimo's
reply accepting the loan without conditions were discussed and read.
Treasury officials said the President's message set the desired tone of
the negotiations. When State Department officials were asked who had

drafted the President's message they replied that it was hastily drafted
by the State Department.

The period before Congressional approval of the financial aid was
reviewed by Dr. Viner, who pointed out that every one had been surprised
by the generous spirit shown by Congress and the ease with which the
suggested aid went through.

The possibility of an exchange of letters was then discussed. A
Treasury official pointed out that the State Department was aiming at

an exchange of letters which would become part of the Agreement and while
he was saying this Mr. Hamilton of the State Department nodded his head
in Agreement. Mr. Hornbeck made it clear that he was thinking of an
exchange of letters which would practically do what it had been hoped

115
-3Article II would accomplish. Mr. Hornbeck said that it was unfortunate
that either Soong or Kung was probably advising the Generalissimo since
the Generalissimo would not have taken the position that he had taken by
himself. The point was then made that it was to be expected that the
Generalissimo would be advised by his Finance and Foreign Ministers.

Mr. Hornbeck then went on to give a review of the political situation.
said that: In 1937, the Chinese went to war with Japan, or Japan went
to war with China, and the Chinese chose to resist the Japanese. It was
a war of their own choice. The Chinese were not fighting for civilization,
but for themselves and the United States had steadily supported China.
Not until 1939, when we told them so, did the Chinese begin to say that
they were fighting for civilization. Although we had common enemies our
wars were different. We happened to be on the same side, fighting against
He

the same enemy. China was trying to make out that we owed her something.
We do not owe her anything. In December they had asked for a loan, and
the money had been voted as such, and not for a gift. In only three and
one-half months they had changed their position so markedly.

At this point a Treasury official asked "where do we go from here?"
Another Treasury official said that it was up to the State Department
how far we could go with the Chinese Government. Mr. Hornbeck said that
this was not a question of relations between departments but of relations
between two Governments, the United States and China. A Treasury official
commented that he had always believed the State Department considered

foreign policy its exclusive responsibility. Another Treasury representative
asked the State Department to draft the letters suggested. Mr. Hornbeck
then said that the Chinese, by taking their position, were denying that we
had an interest in the use of the funds. Dr. Viner responded that we were
telling the Chinese Government by our insisting on the contents of Article II
that they were a second-rate Government, and that we could not trust them

with the intelligent use of the funds. Mr. Bell expressed the view that it

was an issue that the President would have to decide.

The question of the delay in making the agreement was discussed, the
point being made by Mr. Hornbeck that the delay was caused by the Chinese,
while Treasury representatives took the position that, whoever the cause,
continued delay was bound to have an ill effect in Chungking.
Mr. Hornbeck said that whatever was done must be done in such a

manner that could be referred to in the future by both the United States

and China, and that, if there was nothing specific to refer to, it was
not worth doing.

116

-Treasury officials pointed out that Foreign Funds Control could be
used in the case of extraordinary changes in the China picture in the
future, and the question was asked what could be drafted that would really
give us anything more. The point was then made by Treasury officials that
our position had become steadily weaker as we had tried to get a consultative
article accepted by the Chinese, and that we had been in a much stronger

position with respect to control over the use of the funds before the last
exchange of letters.

2

Mr. Hornbeck suggested that Mr. Hamilton and Dr. Viner draft a letter
along the lines outlined by Dr. Viner.
The possibility of bringing the matter before the Cabinet was discussed.
The necessity of discussing the problem first with the Secretary was made
clear and Mr. Bell said that the Secretary might want to take the matter
up with the Cabinet tomorrow and Mr. Welles should be prepared for such an
eventuality.

It was agreed that Mr. Hamilton and Dr. Viner should draft possible
letters which could be given to the Secretary and which might be taken up
to the President.

I. S. Friedman

117

March 19, 1942
Harry White

Secretary Morgenthau

Please talk to me about this.

copy of incoming also

sent to BillWhite spoke
to High 3/21/42-

Twite

B118

THE WHITE HOUSE
WASHINGTON

you
L.M

March 19, 1942

TO THE SECRETARY OF THE TREASURY:

FOR HIS INFORMATION.

119
THE WHITE HOUSE
0

0

Washington

March 18, 1942

My dear Mr. Administrator:
I have your memorandum of March 18 wherein you refer to the
request of the Chairman of the Senate Committee on Education and

Labor that you appear before that Committee to testify on S.2295,
"A Bill, To provide for the termination of the National Youth
Administration and the Civilian Conservatic Corps."
You state that it would be desirable to have my views regard-

ing this proposed legislation to place before the Committee. In
this connection, I wish to call your attention to our conversations
on other proposed legislation affecting the youth agencies.
My
opinion as expressed in those conversations has not changed.

I feel that the youth agencies have a definite place in the
all-out war effort. The 1943 program of the National Youth Administration to train approximately 600,000 youth for war industries and
for other essential work will be a definite and necessary contribution to our expanding labor requirements. The Civilian Conservation

Corps work on Army reservations is needed to prepare those reservations

for full utilisation. Likewise, the remaining projects of the Corps

which are now limited to those assential to the various phases of our

war effort and so located as to provide protective services in vital
areas should not be discontinued at this time.

It is unfortunate that it is not generally known that the

employment of these youth in some cases releases soldiers for active
duty and in others involves tasks which would require the employment

of adult civilians. I also feel that it should be made clear to all
our citisens that by far the greater number of those on the rolls are
of pre-military age and that the training which they receive is preparing them for such service as they may be called upon to perform
when they become of military age.

In view of the above, I cannot agree with those who take the
position that these agencies should be terminated and, accordingly,
you are advised that S.2295 does not meet with my approval.
Very sincerely yours,
/a/ FRANKLIN D. ROOSEVELT

Honorable Paul V. MaNutt,
Administrator,
Federal Security Agency,
Washington, D. C.

120
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

FROM

March 19, 1942

Secretary Morgenthau
Mr. Kuhn

Here are articles from the labor press about the

tax program. You will notice that the New Masses has
come out in our favor, which means that the Communist

party line in this country will be on our side. This
should put a stop to critical articles such as the

United Electrical Workers have published.

Most of the labor papers have been waiting with
their comments until the tax committees of the C.I.O.
and the A.F. of L. have taken their stand. The resolutions of the two tax committees are included with this
batch of comments. You will see that the A.F. of L.
opposes us on taxing outstanding State and municipal bonds.

F.K.

121

MEX ORANDUM

March 19, 1942.

TO:

The Secretary

FROM:

Mr. Sullivan

RE:

TLS

Assignment of Public Finance man to
Governor Tugwell, Puerto Rico.

Mr. Eugene Bland of the National Resources
Planning Board and I have discussed this problem. He

is apparently the contact man for Governor Tugwell.
Upon Mr. Blough's recommendation I offered

to Bland the services of Russell Hinckley, who is

now an employee of Dr. Groves at a salary of $5,600.

I explained that this would have to be on a reimbursable basis. He said he did not know whether
Governor Tugwell expected to reimburse us for the
services of this man, but that he would report to
the Governor that we are making such an offer and
would advise us of his reply.

I explained to Mr. Bland that because of
the war and the heavy load of the tax program, and
further, because of the reduction the Appropriations
Committee made in our appropriation for the particular project on which Mr. Hinckley is employed, we do

not feel that it will be possible for us to lend his
services without reimbursement.

122

BRITISH AIR COMMISSION
1785 MASSACHUSETTS AVENUE
WASHINGTON. D.C.
TELEPHONE HOBART 9000
PLEASE QUOTE

REFERENCE NO.

With the compliments of British Air Commission
who enclose Statement No. 25 - Aircraft Despatched
- for week ended March17, 1942.

The Hon. Henry Morgenthau, Jr.

Secretary of the Treasury

Washington, D. C.

March 19, 1942.

STATEMENT NO. 25

123

SECRET
MOST

AIRCRAFT DESPATCHED FROM THE

UNITED STATES DURING WEEK

ENDED MARCH 17. 1942
FLIGHT DELIVERED
DESTINATION

ASSEMBLY POINT

BY SEA

BY AIR

FOR USE IN CAN.

XPS

LL

U. K.

U.K.

U.K.

U.K.

Canada

Canada

58

recours

ING

1

17E

ISNA

66

1 50

OLTDATED

U.K.

U.K.

2

24D

1

Liberator II

Australia

Melbourne

U.K.

U.K.

Middle East

Port Sudan

U.K.

U.K.

20

SHEET

son III

Australia

Melbourne

udson AC 5

Canada

Canada

Eudson AC 151

U.K.

U.K.

Lodester AC 53

Middle East
Middle East

Transport (used)

U.K.

iture Bomber

10

18

6

23

125
37

Port Sudan
Port Sudan
Canada en route

21

1

tyhawk IA

Port Sudan

5

TISS

Middle East

1

tensport (used)

2

GLAS

NO MARTIN

timore

Middle East

Port Sudan

U.K.

U.K.

U.K.

U.K.

Canada

Canada

10

ECHILD
8

9

THE AMERICAN

tang

10

ARMAN
1

27

TOTALS

*

135

78

193

These figures represent cumalative totals of freight delivered

Lend Lease Aircraft which have not previously been incorporated.

Future lists will show weekly deliveries in the normal manner.

British Air Commission
March 19th, 1942.

124

C
0
P

Y

DEPARTMENT OF STATE
WASHINGTON

March 19, 1942

In reply refer to FF
840.51 Frozen Credits/5571

The Secretary of State presents his compliments to the
Honorable the Secretary of the Treasury and transmits herewith a copy of the paraphrase of telegram no. 1487, dated
October 14, 1941, from the American Embassy at Rio, concern-

ing the refusal of the Argentine Central Bank to pay to a
third party an amount of $1,200,000, the purchase price of
the S.S. Oloveborga received by Finland from Lloyd Brasileiro.
There is also enclosed a copy of telegram no. 670 dated
March 3, 1942, from the American Embassy at Rio, concerning

an inquiry received from Herman Hollander, New York City, by

the Bank of Brazil, as to whether or not the 19,000 contos
resulting from the sale of the above-mentioned ship can be
used for the payment of certain commodities for shipment to
the United States.

Enclosures:

1. Copy of paraphrase of telegram
no. 1487, October 14, 1941.
2. Copy of telegram no. 670,
March 3, 1942.

125

PARAPHRASED TELEGRAM

FROM: Rio de Janeiro
DATE: October 14, 1941

NO.: 1487

Information from a reliable source has come to the
Embassy that the Finnish freighter Olovsborga, presently
at Montevideo, has been bought by the Lloyd Brasileiro

for $1,200,000. The vessel will be paid for in dollars,
milreis, and Argentine pesos. The Finnish Minister at
Rio de Janeiro suggested that payment be made to a third

party but the Argentine Central Bank refused and delivery

is held up pending settlement of this point.

COPY:FF:BM

126

ELP

Rio

This telegram must be
paraphrased before being

Dated March 3, 1942

communicated to anyone

other than a Governmental
agency. (BR)

Rec'd 10:55 p.m.

Secretary of State,
Washington.

670, March 3, 6 p.m.

Bank of Brazil has received a telegram from Herman

Hollander, New York City, inquiring whether the 19,000

contos resulting from the sale of the Finnish ship
Olovsborg to the Lloyd Brasileiro (my telegram 1487,
October 14, 1941, 3 p.m.) can be used for payment of

hides, skins, diamonds, cotton, for shipment to the United
States.

The funds are on deposit in the Bank of Brazil in the
name of the Finnish Legation here. The Bank of Brazil will
inform Hollander that he must obtain a license from the
United States Government. The bank is not interested in
accepting the proposal.
Inform Treasury.
Caffery
KLP

Copy:vw:3-20-42

127
March 19, 1943.

Mr. Livesey

Mr. Dietrich
will you please send the attached cable to the American Rabasay,
Chungking, Chinat

"To Adler from Fex."

128
Y

TO ARLER, CHUNGKING, CHINA
FROM FOX

REFERENCE TO TF-21 DATED MARCH 14, 1942.
AMERIMENT TO GENERAL LICENSE 42 ISSUED FEBRUARY 23. 1942,
UNBLOCKS ACCOUNTS OF CHINESE NATIONALS RESIDING IN THE UNITED
STATES ON FEBRUARY 23, 1942, PROVIDED THE ACCOUNTS OF SUCK CHINESE
NATIONALS VERE NOT BLOCKED FOR ANY REASON OTHER THAN DOMIGILE

RESIDENCE, OR CITIZENSHIP IN A BLOCKED COUNTRY SINCE THE EXPROTIVE
DATE OF THE ORDER. THE PERSONAL ACCOUNTS OF CHINAER OFFICIALS VKO

RESIDED IN THE UNITED STATES ON FEBRUARY 23, 1942, ARE NOW UNBLOCKED
UNDER GENERAL LICENSE 42, THE OFFICIAL ACCOUNTS OF SUCH CHINESE
OFFICIALS HAVING BEEN UNBLOCKED UNDER GENERAL LICENSE 60.
THERE IS NO REQUIREMENT AS TO DATE WHEN RESIDENCE MUST HAVE

REGUN. CHINESE NATIONALS WHO TAKE UP THEIR RESIDENCE IN THE UNITED
STATES AFTER FEBRUARY 23. 1942, MAY MAKE SPECIAL APPLICATIONS TO
HAVE THEIR ACCOUNTS UNBLOCKED.

FOR YOUR INFORMATION. GENERAL LICENSE 42 REQUIRES THE BLOCKING
OF ACCOUNTS OF ANY PERSONS WHO ENTER A BLOCKED COUNTRY AFTER
FEBRUARY 23, 1942.

ISF/gre - 3/19/42

Copy TW: 3-19-42

129

TELEGRAM SENT
NMC

This telegram must be
peraphrased before being

March 19, 1942
6 p.m.

communicated to anyone

other than n Governmental
agency. (BR)

AMEMBASSY,

CHUNGKING (CHINA) VIA N.R.
191

To Adler from Fox.
QUOTE. Your TF-21, March 14.
Amendment to General License 42 issued February

23, 1942, unblocks accounts of Chinese nationals

residing in the United States of Februrry 23, 1942,
provided the accounts of such Chinese nationals

were not blocked for any reason other thrn domicile,
residence, or citizenship in C. blocked country since
the Effective dr tE of the order. The personal (ccounts

of Chinese officials who resided in the United States
on February 23, 1942, are now unblocked under General

License 42, the officirl accounts of such Chinese
officials having been unblocked under General
License 60.

There is no requirement ES to date when residence

must have begun. Chinese nationals who take up their
residence in

130
-2- #191, March 19, 6 p.m., to Chungking

residence in the United States after Februrry
23, 1942, may make special applications to have
their accounts unblocked.
For your information General License 42

requires the blocking of accounts of any persons
who EntEr f. blocked country rffer February 23, 1942.
END QUOTE.
WELLES

ACTING

(FL)

FD:FL:BMcB

131
DM

This telegrom must be
peraphrosed before being
communicated to anyone
other than E Governmental
agency. (BR)

Ciuded Trujillo
Dated March 19,1942

Rec'd 7:12 p.m.

Secretary of State,
Wrshington.

96, March 19, 5 p.m.

Local Axis personnel deported today for
NEW York on stermship NYASSA berring srife conduct

of this mission in respect of their persons and
baggage. The following individuals WE TE Embarked:

Mario Ports, Italisn Minister; Ethel Ports, wife
of Italian Minister; Alberto Villa, Employee of
Italian Legation; Lidin Villa, wife of Alberto
Villa; Prole Mr.in Villr, drughter of Alberto
Villa; Hans Ftlix Rohrecke, German Minister;
Ursula Rohrecke, wife of German Minister; Hermann
Berkhausen, German Consul; Nelly Barkhousen, wife

of German Consul; Jonchim Barkhausen, son of
German Consul; August Lehnert, Consular secretary

at German Legrtion; Krrl Wilke, servent of German

Legation; Kerl Hertel, under the protection of
German Legition.

The following sums are being taken from the
Dominicon Republic by the persons indicrted under

the authorization of the Foreign Office: German
Minister

132

-2- #96, March 19, 5 p.m.from Ciudad Trujillo
Minister $2500; Lehnert $800 to $1000; Barkhousen

$1500; Hertel $250, Italian Minister $5000;
Villa $1500.
LAWTON

KLP

133

PLATIN

EJ

Quito

Dated March 19, 1942

Rec'd 10:31 p.m.

Secretary of State,
Washington.

216, Nineteenth,
FOR HARRY WHITE FROII GLASSER.

I hope Friednan will COME as soon C.S possible.

My family must leave before April 15 but I shall
avait him and remin in Quito as long as is advisable
to assure Friedran a successful start.
LONG
JRL

134

March 19. 1942
Mr. Livesey

D. V. Bell

will you please send the following telegram to the American Communate

General, Capsteva, South Africa, as reply to its No. 31. March 17. 3 p.m.
"Tree Treasury.

1. Please have censular officer present at time South African
Reserve Bank wrape currency to observe that halves, with a copy of
list enclosed, are separately packaged and that the packages are

sealed. Upen receiving the beak's statement that the currency has
been out in half. that the name of the beak appears on each half
of the currency, and the amount of currency in each package, the

consular officer can then issue to the beak a receipt for the ourrency. The receipt given by the censular officer should stipulate
that the currency is subject to count, verification, and examination.
2. The Consulate General is authorised to store the sealed
packages is the vault of the South African Receive Beak pending

delivery to the Post Office just prior to the sailing of the carrying vessel.

3. IS is not accessary that the currency be shipped by diplematic pench.

4. All other instructions contained in telegram No. 11, February 9.
, p.m., should be followed."

Note to Mr. Liveacy I should like to bring to your attention that

telegram No. 11. February 9. 9 p.m., was addressed to the American Legation,
Proboria, whereas the message to which we are replying was seat by the American
Censulate General, Capateva. - F.D.

135
PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Consul, Moscow, Union of Soviet

Socialist Republics.

DATE: March 19, 1942, 11 a.m.
NO.:

74.

The following is a secret message.
The shipment referred to in my telegram No. 73 is
being made on the Kenya today.
THOMPSON

136

TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE March 19. 1942
TO

FROM

Secretary Morgenthau

Mr. Dietrich

CONFIDENTIAL

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

£44,000
£16,000

Open market sterling remained at 4.03-3/4, with no reported transactions.
On the appearance of the Post Office as a buyer of Canadian dollars, that
currency continued its recovery, closing at a discount of 12-7/16% as compared
with Tuesday's low of 13-3/8% It was reported that the Post Office purchased
as such as 300,000 Canadian dollars, and it was believed that this was in addition
to the 500,000 which the Post Office was looking for last Monday.

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

were as follows:

Argentine peso (free)
Colombian peso
Mexican peso

.2369
.0516
.5775
.2064

Uruguayan peso (free)
Venezuelan bolivar

.5295
.2815

Cuban peso

3/16% premium

Brazilian milreis (free)

We sold $1,347,000 in gold to the B.I.S., which was earmarked in B.I.S.
account No. 2. Gold in this account is the property of that bank.
The Federal Reserve Bank of New York reported that the Bank of Mexico
shipped $323,000 from Mexico to the Federal for its account, for sale to the New
York Assay Office.

In London, spot and forward silver remained at 23-1/2d, equivalent to 42.67
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
35-1/84.

We made no purchases of silver today.

137

Copy No. 13
BRITISH MOST SECRET

(U.S. SECRET)
OPTEL No. 92

Information received up to 7 A.M., 19th March, 1942.
1, MILITARY

LIBYA. 17th. Enemy activity greatly reduced. Enemy columns
now withdrawn from the TMIMI area,

BURMA. Enemy parties are reported to have landed from boats
on 15th South of MONYO and to have withdrawn later.
2. AIR OPERATIONS

MEDITERRANEAN. 17th/18th. Swordfish obtained one torpedo

hit on a 2,000-ton merchant vessel east of TRIPOLI, The vessel was left on

fire, One of our aircraft is missing. Another attack was made on two escorted
north bound vessels south of LAMPEDUSA, The larger one of about 7,000 tons

was hit by one and possibly two torpedoes.
AUSTRALIA. 16th. 14 enemy bombers attacked PORT DARWIN

aerodrome. About 100 bembs were dropped, causing considerable damage to
buildings.

Copy No. 13

138

BRITISH MOST SECRET

(U.S. SECRET)

OPTEL No. 98

Following is supplementary resume of operational events covering the
period 12th to 19th March, 1942.
1. NAVAL

The main Japanese Fleet is presumed to be in home waters. Nearly all

its Cruisers and light craft have been detached to other areas. Several units of
the Southern Fleet appear to have returned to JAPAN and the remainder are in the

Malayan Area. A Naval force is consolidating the various bases established or
.

taken over in the JAVA SEA area. The only unit known to be operating in the
PHILIPPINES area is one Flotilla of 4 Destroyers. The operations in NEW GUINEA

are being carried out by the 4th Fleet whose strength, with reinforcements from
the main Fleet, estimated to be 4 8-inch Cruisers, 2 6-inch Crvisers, 2 5.5
Cruisers, 2 Seaplane Carriers, 2 Aircraft Carriers, 8 Destroyers and 9 Submarines.
But considerable damage is reported to have been inflicted on this Fleet by
Allied Aircraft between 10th and 20th March, 4 Cruisers and 3 Destroyers are reported to have been sunk but individual ships have not been identified. Following
French Naval units are believed to be in MADAGASCAR: Two Armed Merchant Cruisers,
one Sloop, one Naval Tanker, 6 or 7 Submarines.

Shipping losses were again heavy owing to submarine attacks in the West
Atlantic and West Indies where the main U-boat concentration was located, out of

22 ships attacked, 20 were in these localities, Other submarines were operating
in the North-Western approaches, off ICELAND and off LIBERIA. During the week
ending 18th, 887 ships were convoyed, during February 3,848 ships were convoyed
of which only 8 were sunk,

Imports into GREAT BRITAIN during week ending 14th amounted to 332,000

tons including 132,000 tons of oil,
KILITARY

RUSSIA. The Russian efforts to destroy the encircled German forces in
the STARAYA RUSSA area continue. On many other sectors the Russians are exerting

Geat pressure under difficult conditions, and losses are likely to have been con-

siderable on both sides, Although territorial gains have been negligible, it is
important that the Germans have been given little respite.
NORWAY. There have been further indications of the strengthening of
coastal defences and it seems likely that from five to ten new coast-defence

battalions have moved into the country. The main garrison still remains at eight
Divisions.

BURNA. Our recent limited offansive in the SHIEDYIN area was carried

out in order to create a diversion while our main forces were withdrawing northsards from RANGOON, Heavy casualties were inflicted during the operation after

which our force withdrew to its former positions as pre-arranged.
SUMATRA. The Japanese appear to be completing the occupation of the
whole Island, whilst in the NEW GUINEA area they are extending their operations
eastwards.

3. AIR OPERATIONS

WESTERN FRONT. Our bombers could only operate on two nights when a

total of 273 tons of H.E. and several thousand incendiaries were dropped, Main
objectives were COLOGNE and KIEL, Enemy activity against this country was slight

and mainly confined to coastal operations, Although our fighter escorts to daybombers met large numbers of enery fighters over the CALAIS and DIEPPE areas, the

German fighter force in Northern France seems to be being used with great economy.

MALTA. The Island was heavily raided by a total of at least 500 aircraft, Aerodromos were cratered and several aircraft on the ground were destroyed and others damaged. Our fighters were hampered by partially unserviceable
aerodromes, Shipping amounting to about 9,000 tons was damaged by our Naval Torpedo aircraft,
4, EXTRACTS FROM PHOTOGRAPHIC AND INTELLIGENCE REPORTS ON RESULTS OF AIR ATTACKS
ENEMY TERRITORY IN EUROPE

HULS. Although the last attack on the Chemical Works was on 28th/29th

December, photographs taken or 9th March show that the plant is not yet fully
active and several cooling towers are not operating. Five gas holders have been
removed and new pipe lines are being constructed.

KIEL. A large depot ship was hit and sunk on 27th/28th February.
POISSY. Photographs taken during the attack on Matford Yorks show

seven hits on the main building, one on a subsidiary building and four among
parked lerries.

139

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 19, 1942

Secretary Morgenthau
TO

Mr. Kamarok
FROM

Military Report: The Unknown British Victory

Subject:
Summary

1. It only has become clear long after the event, that
the repulse of last year's German spring offensive against
shipping must rank with the Battle of Britain as AR outstanding Allied victory.
2. Hitler has admitted, and Churchill's analysis agrees,

that after the German victory over France, menacing Russian
military concentrations on Germany's eastern border tied down

a decisively large portion of the German air force. The
fraction of the air force available was not strong enough
to overwhelm British resistance and it was defeated in the

attempt during the Battle of Britain, August-September, 1940.

3. Hitler then had two choices left.
A. To defeat England by throwing in all his
neval resources in an attempt to smash

her communications:
or

B. To crush rapidly the Russian military forces,
to free his entire army and air force for
an invasion of England.

4. In the spring of 1941, Germany attempted to carry out
*Plan A* by using everything available, including all the major
units of her navy. British shipping losses mounted, but with
the American decision to patrol the western Atlantic and the
sinking of the Bismarck, Hitler clearly perceived "Plan A" had
failed. The only hope for an early German victory remained in
"Plan B', the invasion of Russia. Thus the repulse of the

German shipping offensive must be counted one of the greatest

Allied victories of the war.

TREASURY DEPARTMENT

140

INTER OFFICE COMMUNICATION

DATE March 19, 1942
TO

FROM

Secretary Morgenthau
Mr. Kamarck

Subject: Military Report: The Unknown British Victory
By analyzing the information which has become available

only long after the event, it becomes evident that a year
ago the British won one of their greatest victories of the
war - a victory which ranks with the Battle of Britain of
September, 1940, but which has gone almost unrecognized.
This was the defeat of the Axis all-out offensive against
the British sea-borne lines of supply in the spring of
1941. The repulse of this Axis threat by three months
of hard fighting was obscured by the day-to-day spectacular
developments of the invasion of Yugoslavia and Greece. Yet
this British victory with American help was directly responsible
in forcing the Germans to invade Russia. It may well be
that future historians will name this battle as the turning
point of the war.
The events leading up to the Axis offensive against

shipping in the spring of 1941 are now fairly clear. After
the fall of France in June, 1940, Hitler offered peace
terms to the British. In spite of the fact that the small

British army had been practically stripped of weapons (there
being, for example, less than 100 tanks left in England
after Dunkerque), the British refused to make peace with
Hitler. The Nazis then began to prepare in their thorough,
methodical way, for an invasion of England.
At this point, a distraction arose. What happened
can best be described in the words of Hitler when he
reviewed Soviet-German relations on June 22, 1941, when

his troops crossed the Russian frontier.
Hitler declared:

"While our soldiers from May 10, 1940 on, had been
breaking Franco-British power in the west, Russian
military development on our eastern frontier was
being continued to a more and more menacing extent.

141

-2"From August, 1940, on, I, therefore, considered

it to be in the interest of the Reich no longer

to permit our eastern provinces, which moreover
had already been laid waste so often, to remain
unprotected in the face of this tremendous con-

centration of Bolshevik divisions.

"Thus there resulted British-Soviet Russian
cooperation, intended mainly at the tying up of
such powerful forces in the East that radical

conclusion of the war in the West, particularly
as regards aircraft, could no longer be vouched

for by the German high command.

(Emphasis mine, A.M.K.)

Churchill's analysis of the causes of the German invasion
of Russia is similar. He said in his speech on June 22, 1941:
one deeper motive behind his (Hitler's)
outrage. He wishes to destroy the Russian power
because he hopes that if he succeeds in this he
"(There is)

will be able to bring back the main strength of his
army and air force from the east and hurl it upon
this island, which he knows he must conquer or
suffer the penalty of his crimes.
"His invasion of Russia is no more than a prelude

to an attempted invasion of the British Isles."

We can see now that what happened in the summer of 1940

was that the concentration of Russian troops and airplanes on
the German eastern frontier pinned down a decisively large
portion of the German army and air force. Hitler, nevertheless,
attempted to smash the Royal Air Force as a preliminary to
invasion, with the remaining available fraction of his air
force. During the Battle of Britain in August and September,
1940, the Royal Air Force completely defeated this attempt.
The Germans in the fall and winter of 1940-41 were,
therefore, confronted with two alternative plans which might
win the war. With American airplanes flowing into England,
even if in small numbers, and with the experience of the Battle

of Britain behind him, the possibility of destroying the
British Air Force with a part of the German Air Force could

not be counted on. Hitler's choice then was between:

-3-

or

142

A. An attempt to defeat England by a policy
of blockade, using his naval forces which
were completely available for this purpose.
B.
An attempt to destroy the Russian threat
and then, as Churchill said, "bring back
the main strength of his army and air
force from the east and hurl it" upon
England.

Probably the decision was made to give "Plan A" a good

try and if it failed, to adopt "Plan B". The defeat of "Plan

A"

by the British with American help in the spring of 1941 left
the Germans no alternative but to crush the Russian military

forces with sudden surprise attack, if the Germans wished to
bring the war to an early end.
As is customary with German offensives, Hitler opened the
offensive against British shipping with a speech on February
24, 1941. He announced on that day:

"Our fight on the sea can begin only just now."
will know what has been going
"(The Allies)
on. They will know shortly when our new types
of submarines are going to be brought into the
expanded warfare. They will find out in March
and April what German-Italian submarine cooperation will mean to them."
The Germans did give "Plan A" a thorough try. The offensive
against shipping went all-out. Increased numbers of submarines

preyed on convoys. Long-range bombers were sent out in attacks
on shipping. The bulk of the German navy was thrown into the

battle. The two battle cruisers, Scharnhorst and Gneisenau,
were sent out in March. The Bismarck and a heavy cruiser,
Prinz Eugen, were sent out in May. The only major unit of
the German navy not in action was the Tirpitz, which may not
have been ready yet for operations.
The German offensive did meet with some successes, but

judged as a whole, it failed. Shipping losses increased
sharply, but not enough to secure decisive results. Sinkings

increased from 260,000 gross tons in January to 380,000 in
February, to 550,000 in March, and reached the highest point

of the war, 650,000 tons in April. Not all of the April losses

were due to the German shipping offensive, a large part

resulting from the evacuation of Greece. In May, in spite of

--

143

the evacuation of Crete, losses fell to 520,000 tons; in

June, 420,000 tons were lost and, with the Russian campaign

in
full swing, in July, losses fell to a negligible 130,000
tons.
The resources of the British were strained to the utmost

to meet the threat. The Scharnhorst and Gneisenau were

hunted into Brest in March, Churchill, then, we were informed,
over the protests of the R.A.F., concentrated the entire
bomber
force of theraiders
R.A.F. out
on Brest
and successfully kept
the two commerce
of action.

The United States helped, perhaps decisively. On March
11, Lease-Lend became law, making completely available

American shipbuilding resources to the British. On March
30, several hundred thousand tons of Axis and Danish shipping
immobilized in American ports, were seized. And, on April 30,
the United States took a step which the Nazis must have

realized at once definitely doomed their offensive to failure:

President Roosevelt announced that the American navy would
patrol the sea in the American defense zones. An immense

burden was lifted off the British navy. It could give in-

creased protection to shipping near England. At the same
time, Axis submarines had to abandon the western Atlantic
as scene of operations, or run the risk of bringing the
United States into the war - a risk Hitler was not willing,
as
yet, to take because of his hopes of an early victorious
end to the war.
The German High Command claimed to have destroyed over

1,000,000 tons of shipping in April. If this had actually

happened, England would soon have been forced to her knees.

That the Germans did not elieve their own claims is evidenced

by the fact that preparations to put in effect "Plan B", the

invasion of Russia, began to be made. On May 10, Hess parachuted to earth in Scotland, undoubtedly bearing peace proposals designed to take England out of the war while Russia
was being finished off. The last big bombing raid on England
occurred on May 14 and, after that, the German Air Force
began to move towards the East. Throughout May, we received
reports of the movement of German troops to the Russian

frontier. In the third week of May, one last desperate attempt

was made against British shipping: the pride of the German
navy, the Bismarck, was sent out to attack commerce. The

144

-sinking of the Bismarck on May 27 by the British Navy
must have finally convinced the Germans that "Plan A
"

had failed and that "Plan B", the invasion of Russia,
must be tried. Six days later, on June 2, Hitler met

Mussolini at the Brenner Pass and undoubtedly informed
him of the decision taken. On June 22, German troops

crossed the Russian frontier, and "Plan B" was given

its trial.

144

-5sinking of the Bismarck on May 27 by the British Navy
must have finally convinced the Germans that "Plan A h

had failed and that "Plan B", the invasion of Russia,
must be tried. Six days later, on June 2, Hitler met

Mussolini at the Brenner Pass and undoubtedly informed
him of the decision taken. On June 22, German troops
crossed the Russian frontier, and "Plan B" was given

its trial.

145
UNITED STATES GOVERNMENT

COORDINATOR OF INFORMATION
WASHINGTON, D. c.

SECRET

HOUSE

March 19, 1942

The Honorable Henry A. Morgenthau

The Secretary of the Treasury
Washington, D. C.
Dear Henry:

The following is a summary of
the Weekly General Directive issued by

the British Ministry of Political Warfare.
Sincerely,

Bill

William J. Donovan

145
UNITED STATES GOVERNMENT

COORDINATOR OF INFORMATION
WASHINGTON, D.C.
HOTANO

secret

March 19, 1942

The Honorable Henry A. Morgenthau

The Secretary of the Treasury
Washington, D. C.
Dear Henry:

The following is a summary of
the Weekly General Directive issued by

the British Ministry of Political Warfare.
Sincerely,

Bill

William J. Donovan

SECREI

Policy:

(a) Avoid reference to Japanese threat to Russia
in Far East.

(b) Avoid reference to Japanese threat to Madagascar.
Strategy:

(a) Russia: Due to marked Russian progress, in
several sectors promising situations seem to be developing.
The cutting of the Leningrad-Novgorod railroad increases
the threat to German positions south of Moscow. The capture of Dorogobush by parachute troops and partisans pro-

vides an important point of origin for Russian advance
south of Vyasma. Stress Russian counter offensive continues
with increased violence and that German counter attack has

not been successful on any part of extensive front. Inquire
why German communiques made no reference to the plight of

a large portion of the 16th Army cut off and surrounded
near Staraya Russa or why they failed to acknowledge

Russian capture of elaborately fortified stronghold of
Yukhnov.

(b) Far East.
(1) Java. Japanese completed conquest of Java
where allied forces received no reinforcements after attac)

started. Lack of aircraft made it impossible for inferior
allied forces to rest or regroup, thus hastening the collapse of organized military resistance.

(2) Timor. Imperial troops are still waging
bush warfare in the interior.
(3) New Guinea. Salamoa and Lae now in hands

of the Japanese. The Japanese objective is capture of
Port Moresby and domination of Torres Straits.

(4) Burma. Our forces are falling back slowly
on Prome. The Japanese are also advancing northward to-

ward Toungoo. A Chinese division has arrived just north
of Toungoo. Other important Chinese units are in the vicinity
of Maymo and moving southward from Lashio.

SE
Propaganda Policy.

148

CRET

We must not permit our European audience to feel
that we are discouraged by Japanese successes or we have

lost our grip on situation. Demand is for efficiency,
equality of sacrifice and ruthless treatment of everyone
who acts in a manner contrary to the public interest. We
must convince Europe that we are as much a part of that

continent as we felt ourselves to be in the dark days of
1940. Our influence on Europeans is dependent upon the

conviction we can inspire in them that our thoughts are
not overseas in oceans and lands strange to their minds
and needs. .

148
SECRET

NUMBER 23

COORDINATOR OF INFORMATION

THE WAR

THIS WEEK
March 12-19,1942

SECURITY e

Printed for the Board of Analysts

Copy No. 6

the Security of the Tremmy

MARCH 12-19, 1942

SECRET

Coordinator of Information

THE WAR THIS WEEK
Although military activity is by no means-entirely lacking,
virtually all fronts in the war have entered a period of pause.
With the fall of Java, the Japanese are consolidating their

position in the Netherlands Indies, preparing to launch a
fresh offensive in the Melanesian area, readying their forces
for a final test in Burma, and laying a course for the future
among the great strategic alternatives which now face them.
China is girding for defense and hastening to knit more closely

her military relations with the United States. In Australia
the Allies are rapidly preparing for the anticipated Japanese
attack, and the gravity of the situation has been emphasized
by the despatch thence from Bataan of General MacArthur.
Finally, India awaits with anxious forebodings the solution
which Sir Stafford Cripps is bringing.

The west, too, is passing through a period of anxious
pause. The Mediterranean is literally a sea of rumor, with
vigorous preparation continuing and early action predicted

in one or more of at least three areas. Even the Russian
front seems now to have been substantially stabilized, and
recent Soviet "drives" appear to be little more than fencing
for position before the threatened German counter-offensive
begins.

Japanese Strategic Alternatives

During the current pause, it appears particularly appropriate to survey the crucial strategic alternatives which Japan
now faces. Five principal areas invite her attack: Melanesia,
1

SECRET
SECRET

Burma, India, Australia, and eastern Siberia (with the pos-

divisions. Port Darwin has also been heavily bombed again,

sibility of an assault on Alaskan bases always present).

and the two strategic islands off the northern tip of Cape

Japan lacks resources for simultaneous attack on all: her most
serious limitations are in shipping and aircraft.

York (Thursday and Horn) have been attacked for the first
time.

Current evidence strongly points to quick and probably
successful campaigns of limited liability in Melanesia and

In the interest of interrupting Allied supply lines, it is
possible that the Japanese might attempt to extend the

Burma, which are in a special category. They can be reduced
simultaneously, probably quickly, at relatively low cost, and
with decisive advantages for the Japanese.

Melanesian shield either to New Zealand or eastward to the
important strategic centers at Suva, in the Fiji Islands, and

Tutuila Island, in the Samoan group. A move in this direction would keep Japanese operations relatively close to

The Conquest of Melanesia

Melanesia (with the essential complementary bases in
northern Australia) would give Japan a strong defensive
shield for the Indies. Its conquest would make possible
interruption of American communication lines to Australia.
Melanesia is the essential screen and base for a possible

assault on southeastern Australia. The nickel of New

Caledonia is important for the Japanese war effort.
The Japanese can make heavy aerial assaults on northern
Australian bases: Port Darwin has already been seriously

damaged. Landings would probably be less difficult than
corresponding operations in Java. With northern Australian
bases in hand, operations in the northern islands of Melanesia
would be safer than at present. These islands could be taken
in order, one by one. Short of New Caledonia the Japanese
would probably encounter no difficulties more serious than
they have overcome to date.

Current Japanese activity bears out the view that the
Melanesian shield is their immediate objective. Port Moresby
has been repeatedly bombed, a Japanese force is reported to
be moving overland from Lae, and a direct attack on Moresby
is believed imminent. It is estimated by military observers
that Japanese forces in this area have been increased to two

long-prepared bases in the Marshall Islands. If successful, it would thrust the Allies back upon the Free French
Society Islands, or perhaps force our lines to Australia to
skirt the southern Pacific in a gigantic semi-circle, in which
case the ferrying of bombers would be impossible and sailing
time to Australia would be nearly doubled.

The Conquest of Burma

Japan's objective in Burma is to cut the last practicable

land route from India to China. That step would isolate
China from Anglo-American supply, except for the undeveloped possibilities of supply by air. Japan hopes thus to
win peace with China through the appeasers in Chungking.
China's armies now hold 500,000 Japanese troops in China,

and peace would release a large part of these for action
elsewhere. The increasing number of Americans serving on

Chiang's staff, however, would hardly indicate that the
Generalissimo himself envisages appeasement, even if China
is isolated.

Japan can send large reinforcements into Burma, if needed.
Military observers have already revised upward from two to
six their estimate of the number of Japanese divisions operating in Burma (with two air organizations of 300 planes each).
3

2

SECRET

SECRET

The Japanese are reported to have organized substantial units
of a "Free Burma Army" (of doubtful value), and fifth column
activities and sabotage are said to be hampering the British.
Newspaper reports, however, suggest that the British are
now being steadily reinforced by Chinese troops, equipped

and are already operating out of Penang. An early attack
on the Andaman Islands is suggested both by their strategic

with lend-lease arms. The British have taken up positions
for the defense of Mandalay along a line which is roughly an
extension of that already held by the Chinese-Tharrawaddy.
Toungoo-Southern Shan States. Here a lull in the fighting
probably represents a considerable reorganization and rein-

industrial area in and near Calcutta. Even a naval coup,

forcement on both sides.

India as a field for conquest

India would be an easier conquest than Australia. But
India has much less to offer the Japanese. India's resources

are not essential to Japan's war effort. India is a less
attractive Allied base than Australia; hence Japan has less

reason to deny it to the Allies. The conquest of India
would dissipate Japan's limited resources, more needed else-

where. Japan's extended lines of communication might be
cut by an Allied counter-offensive in the Singapore area. If

Japan wins the war, she can probably acquire India with
relative ease. For the present then India is probably to be
viewed as an objective of secondary rank.
The Japanese will, however, doubtless seek limited objec-

tives in the Indian strategic area. Japanese submarines
could interfere seriously with shipping in the Bay of Bengal
1 The journalistic discussion of Japan and Germany "meeting" in

India is not to be taken seriously. There is no communications
system in the area west of India which would permit overland movement of a German army. As to a naval "meeting," the Japanese
would scarcely risk any considerable part of their capital-ship fleet

location and by current activities of the Japanese. Air
raids from Burma could be used to demoralize the civilian
population and disrupt the economic life of the congested
aimed to seize and hold Ceylon, is by no means beyond the
realm of possibility.

Australia and Siberia

Both Australia and Siberia appear to be alternatives
distinctly more attractive to Japan than India. Australia
at the moment is the most important Allied base in the Far

East. Australia could be used as a base for the eventual
reconquest of the Far East. Japanese interests demand the
destruction of this base before it becomes stronger.
Despite the great distances to southeastern Australia and

Japan's limitations in shipping and aircraft (see The War
This Week, March 5-12, pp. 5-7), it is believed very likely
that the Japanese will launch an offensive against the main
defenses of Australia in the near future. It would be unsafe,
however, to attribute too great rigidity to Japanese plans.
It is perfectly possible that Japan's own military leaders have
yet to make their final strategic choice. Even if that choice

is Australia, the discovery of unexpectedly heavy Allied
reinforcements on that continent or the incurring of exception-

ally heavy losses during the conquest of Melanesia might

well prove an effective deterrent. It is obvious that the
Japanese cannot afford a series of such devastating losses as

those recently visited on them at Salamaua and Lae by
American and Australian air forces.

in the Indian Ocean as long as the United States Pacific fleet is
in being.
4

5

SECRET

SECRET

The Australians Ask for MacArthur
The seriousness of the Japanese threat is emphasized by
the despatch to Australia of General Douglas MacArthur at

the request of the Australians themselves. General MacArthur is to assume command of the land, sea, and air forces

of the United Nations in the southwestern Pacific and is to
make preparations for the anticipated Battle of Australia.
At the same time Prime Minister Curtin has announced

that his Minister of External Affairs, Mr. Herbert V. Evatt,
will come to this country to discuss the conduct of the war
with American officials. Close observers of Australian politics
describe Minister Evatt as one of the brainiest men in the
Labor Party and also one of the most ambitious. He is an
exponent of an independent foreign policy for Australia and
is believed to be responsible for the strong and independent
line Australia has taken recently in foreign affairs.

The Siberian Alternative

The fifth Japanese choice is an attack on eastern Siberia.
Rumors have been rife that such an attack would be launched
in April. And it is to be noted that Tokyo Radio, abandoning previous tactics of avoiding broadcasts directly offensive

to the Soviet Union, is now frankly disseminating antiBolshevist propaganda. The Tokyo "line" is almost identical
with that of Rome and Berlin.

At present the Russian Army is the bulwark of the Allied

cause in the Eastern Hemisphere. If the Germans and
Japanese can destroy it, they can win the war there. That
is the principal argument for a Japanese attack on Siberia.
After such a defeat, Allied forces could not afford to leave
themselves exposed in Australia: the Japanese could then
conquer Australia at a much lower cost than now.

There are other reasons of considerable weight favoring an

early attack on Siberia. The maximum Russian confusion

would result from a Japanese attack coordinated with a
Nazi offensive in the west. Russia would probably be forced
to send large reinforcements to the east, and might very well
collapse under the strain of a two-front war. The Japanese
are drunk with success and may strike out of sheer confidence.
The Kwantung Army may take the bit in its teeth and attack
at any time-it has been known to do so in the past. Weather

conditions also heavily favor a Japanese attack in early
spring (see Appendix I).
Japan enjoys other general advantages for a Siberian cam-

paign. It would tax her shipping only very moderately.
She already has large stores in Manchuria. Much of her air
force could operate against Russia offensively, while based in
Japan proper and hence in a position to defend the homeland.
Although Russian and Japanese forces on the Siberian frontier are reported to be about equal now, the Japanese have
large reserves quickly available in North China and in Japan
itself.

And yet, despite all the advantages of an early attack,
it seems very likely that the Japanese will wait. On the one
hand, a simultaneous attack on Australia and Siberia would
place a very severe strain on Japanese resources-above all
on her air power. On the other hand, the Japanese will reap
important advantages from waiting until the European scene
is clarified. If the Germans push the Soviets toward defeat
this summer, the Japanese could then attack a weakened
Russia and probably free themselves once and for all from
this potential menace. Even if the Russians show signs of

being successful in Europe, Japan might still (and should
logically) attack before this enhanced Russian power materializes in an assault on the Japanese.

7
6

SECRET

SECRET

China Girds for Defense

bacilli over the city. Although the New York Times edito-

Chinese determination to maintain the Burma lifeline has
been apparent in a series of conferences between Chiang
Kai-shek and other members of the Allied high command.
On March 3, the Generalissimo flew from Kunming to Lashio

rially ridicules this story, it cannot so easily be thrown out of
court, according to a close observer of the Chinese scene.
Dr. Robert Lim of the Chinese Red Cross flew to Ch'ang-te
and conducted autopsies confirming the presence of plague.
"It is my belief," he stated to the press, "that the Japanese
thus far have been experimenting in China and it is my firm
conviction that Japan is planning large-scale bacteriological

for a secret meeting with General Wavell, Then, after
seeing Chinese commanders in Burma, he returned to
Chungking, where he conferred with his new chief of staff,

General Stillwell. The latter, in the phraseology of the
Chinese press report, "received Chairman Chiang's command" to inspect the Burma Road area, and immediately
left for Burma by air.
Somewhat earlier, the Generalissimo and Madame Chiang
had expressed their appreciation for American help by giving

a banquet for the AVG. Madame Chiang, as honorary
commander of the AVG, struck the keynote of the evening

when she declared, "I want you to leave on my people a
true impression of what Americans really are.
Perhaps
I should be very polite and say, 'Boys, you are just grand."
Meanwhile Chungking military spokesmen warn that two
Japanese divisions are massed in Formosa to invade the
Chekiang-Fukien coast. Some Chinese observers foresee a

three-way drive from Canton, Hankow, and Formosa to
bring under control the highland area within the south China
coast, from which the Chinese have long hoped to use American bombers against Japanese shipping and the Japanese
islands.

warfare

especially when things start going wrong for

her."

Those who know Dr. Lim will treat this opinion with
respect, our observer continues. His father, Dr. Lim Boon-

Keng, was a leading figure in the Chinese community of
Singapore, and Robert Lim was educated at Edinburgh and
became professor of physiology at the Peking Union Medical
College. Since 1937 he has been the outstanding figure in the
care of the Chinese wounded.

The Bose Brothers and the Indian Problem

On the Indian front the outcome of Sir Stafford Cripps'
mission was impatiently awaited and attention meanwhile
was focussed on the eccentric activities of the Bose brothers.

The two brothers-Subhas, now in Germany, and Sarat, in

Trichinopoly jail-are leaders of the so-called "forward
bloe," violently anti-British, and, in the case of Subhas, at
least, definitely pro-Axis. The American press stressed the
menace they represented as potential fifth column chiefs,

especially in the area about Calcutta where Subhas was
The Japanese Experiment With Germ Warfare
The Japanese are now charged by local Chinese authorities

formerly mayor.
Moderate observers point out, however, that with its leaders

at Ch'ang-te in northern Hunan with experimenting in germ

in jail the movement has little influence. Nor was there

warfare. According to this charge, Japanese aviators dropped

anything specific to prove that the Axis had subsidized the
Boses. Furthermore, the effect of Axis radio propaganda,

packages containing fleas infected with bubonic plague
8

9

SECRET

such as Subhas' recent broadcast from a station near Berlin,
is impossible to judge. In the event of an invasion of Eastern

Bengal-long a center of disaffection and disturbance-it is
possible that the Japanese could stimulate fifth column activ-

ity in that region. Such actions would apparently be a
reflection of frustrated nationalist ambitions, however, rather
than efforts specifically to aid Japan.

Meanwhile, Mohandas Gandhi, after calling on Britain
to confess that her imperialism "has been the greatest crime

against India," presided over a meeting of the Congress
Party Working Committee. As elsewhere in India, the dominant note on this occasion seemed to be anxiety as to the

exact content of the plan Sir Stafford Cripps is bringing.
As a clue to Cripps' proposals, there may be considerable
significance in the Viceroy's statement of his confidence that

the princes of India would "not hesitate to forego pre-

rogatives and privileges should they in any way impede India's war effort."

Reviving Fears of Madagascar's Future

While Vichy continues to assure official Washington that
it has no intention of yielding control of Madagascar to the
Japanese, anxiety over the fate of this strategic outpost of
the Indian Ocean area has by no means disappeared. Recent

SECRET

Middle and Far East. Practically all the men and supplies
going to Egypt, Eritrea, and Turkey, to the Caucasus and the
Russian front, to India, Burma and to China pass within two
or three hundred miles of this one thousand mile long island.

Moreover, a considerable part of south and east Africa
would for the first time be brought within bombing range of

Axis fields. And the broadcasting facilities of "RadioTananarive" would stand ready for a psychological offensive
against the African Continent.

Vichy's Reaction to British Pressure
The British have long been pressing Madagascar to repudiate the Pétain regime, but a blockade instituted in the early
autumn of 1940 seems merely to have forced the country to

fall back on its own resources. Madagascar is more than
self-sufficient in foodstuffs; six or seven months ago there
were no serious shortages except in gasoline, most of which is
obtained from the United States. Economic stringencies are
bound to develop, however, since more than 80 per cent of
Madagascar's normal foreign trade is carried on with France,
although the Allies could probably excel the Axis in restoring
the island's economic life.

A Free French or Allied occupation, such as has been

reports of Ger an and Japanese infiltration have merely

rumored, might not be difficult, even though Vichy is reported

heightened the concern expressed some weeks ago by General

rushing reinforcements from Dakar. The Malagasy natives
probably would be rather sympathetic than otherwise, and

Smuts (see The War This Week, Jan. 22-29, p. 14; also Jan.
29-Feb. 5, pp. 9-10).

If Madagascar were to fall under the control of the Axis,
giving the enemy a foothold at both ends of the Indian Ocean,

the interests of the United Nations would be very gravely
menaced. Hostile submarines operating out of Madagascar's

the small English, Hindu, Chinese and Greek minorities
would doubtless welcome it. Inertia and economic considerations have hitherto kept the 25,000 French residents loyal
to Vichy, but there is thought to be latent pro-Ally sentiment
both in the population at large and even among army officers.

two dozen harbors, and bombing planes using the half a
dozen improved airfields, could menace Allied shipping to the
10
11

SECRET

The Fuehrer Reviews the War

Hitler's Zeughaus address, while it stressed the hardships
suffered in the Russian winter, was scarcely an admission of
German defeat. Fundamentally, it was simply a reiteration
of the old claim that the Nazis would defeat the Soviets this

summer. Its note of restrained gloom, while unexpected
perhaps from the Fuehrer himself, followed the party line
established by Goebbels this winter. Coupled with Von
Papen's reported statement that Germany must take the
Caucasus this year or lose the war, it would appear to indicate a growing conviction in Nazi official circles that unless
the war is won in 1942, it will drag out into a long and bitter

conflict, in which Germany will be increasingly on the

defensive.

Certain highly-placed American military observers believe
that the Russian advance has now come to a standstill. And
aside from a renewal of snowy weather on the central front,

the week's news has again been insubstantial. While the
Soviets predicted the fall of Kharkov, the Germans claimed

that they had repulsed Russian attacks on the Crimean
peninsula with heavy losses, particularly in the Kerch area.
Anglo-Russian Crisist

Dispatches from London indicated, moreover, something
of a crisis in Anglo-Russian relations. British official circles,
embarrassed by Stalin's claim for eventual annexation of the
Baltic states, were reported to fear a separate Russo-German

peace. And the Russian leader was said to be equally
suspicious of the intentions of Britain's ruling classes-particularly of their attitude toward Communism after the war

is over.

SECRET

assaying British opinion after a relatively short stay in
England, stresses the declining morale of the British conse-

quent on the removal-for the present, at least-of the
imminent danger of heavy Nazi air raids. The average man

feels that he has little or nothing to fight for, the report
continues. He is by no means sure that the war effort will
produce a better world, and he does not anticipate any great
change in the "post-war social order that would unsaddle the
elements that now dominate the country.
German Gains Through Occupation of Soviet Territory
The occupation of Soviet territory has brought to Germany

economic gains of some current value and large potential

importance. A study prepared in the Coordinator's office
indicates that areas in Russia occupied by the Nazis and their
Allies in the middle of February contained before the war a
population of about 73 millions, perhaps now reduced by 10
to 20 per cent through flight, war losses, etc. The area under
cultivation would normally be about 51 million hectares, but
the yield in 1942 may be one third or more below that of recent years.

The annual peace-time output, estimated at 18 million
metric tons of coal, one million tons of manganese ore, and
about 16 million tons of iron ore, has without doubt suffered
considerable reduction. The limited peace-time production

of petroleum (about 500,000 metric tons) was probably
affected only moderately by war conditions. But the prewar production of pig iron (3.5 million tons), steel ingots
(3.4 million tons), and rolled steel (1.9 million tons), has been
considerably reduced.

In contrast to the fears of Britain's ruling classes, comes
a report from a very reliable observer in London that Russia

Much more heavily hit, apparently, were the peace-

now appears to eclipse in popularity all the other United

time production of electric power (about 2,900,000 kilowatts),
aluminum (32,000 tons), and machinery and metal products.

Nations. This report, while admitting the difficulty of

Finally, in the 34-thousand-odd kilometers of railways in

12
13

SECRET
SECRET

the conquered area, the initial reduction in performance
caused by war conditions was probably more considerable

than in any other branch of Russian economy-with the
possible exception of armament factories. On the other
hand, railway transport has probably profited more than any
other Russian industry by German repair and reconstruction.
The report warns, however, that such tentative conclusions

are often nothing more precise than "informed guesses."
Nor can one ignore the effects on actual production of such
factors as the defects of the transport system, the heavy
strain of continued military activity, the disappearance of
skilled laborers, technicians, and Soviet administrators, and
the general hostility of the population.
In Soviet society, however, there are two elements of some
size to which the Germans might perhaps appeal for cooperation in the construction of their New Order-those peasants

who would still prefer individual farming to the collective
system, and those members of national minorities who hope

for separation from the Soviet Union. To date the Nazis
have fumbled badly in the handling of both. They have not

Attack on Russia's Chief Supply Linet
The escape of the battleship Tirpitz from British torpedo
bombers off Narvik and the closure of all Norwegian ports

from the North Cape to Aalesund may preface a German
effort to cut the best Allied supply lines to Russia by isolating

her northern ports. But the mining by the Nazis of Norwegian waters could equally well represent simply German
fear of an Allied effort to open a second front in this area.
Continued reports of the strengthening of Norwegian garrisons would bear out this latter conclusion.
The Swedish Ministry of Foreign Affairs has meantime
been at pains to point out that the confiscation of several
newspapers for printing atrocity stories about the Nazis was
simply a routine procedure which the government has also
applied to the publication of similar items about the Red
army. And the Swedish press has found the current rumor
wave about a possible invasion by the Germans extremely
irritating; Sweden, it implies, would prefer to remain out of
the spotlight.

made even a pretense of setting up an autonomous Esthonia,

The Mediterranean Timetable

Latvia, Lithuania, White Russia, or Ukraine. And they are
apparently afraid either to maintain the collective system of

Once again this week the Libyan front remained quiet.
But with Rome claiming that Italian torpedo-carrying aircraft had hit three British cruisers in the eastern Mediter-

agriculture in full vigor or to abolish it outright. In this
situation, the Nazis have been in the paradoxical position of

trying to maintain an agricultural system which they have
condemned, with the help of certain anti-collectivist peasants
whose desires they have been unable fully to satisfy.
In summary, the Germans have made efforts to restore and
effectively utilize their conquests-notably the transportation
system of the occupied area-but their gains belong largely to

the future. The German press abounds in articles on the
wealth of the Ukraine, but wisely assigns to some later date

the benefits to be realized.

ranean, and with the American press darkly hinting that
Britain had lost control of the central Mediterranean, the
outlook for the coming weeks is scarcely reassuring. Heavy
air attacks still rained on Malta, whose situation is becoming

increasingly difficult. Axis convoys continued to arrive at
Tripoli, and reinforcements were being steadily forwarded to
Rommel. A highly-placed European observer warned that
Rommel would attack in force by March 20, and despatches

from Cairo indicated that military circles there felt that the
weeks between March 20 and the middle of April would be
extremely critical.

14

15

SECRET

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For Turkey and Syria the period of alert would probably

be somewhat later. Last summer the British and Free
French did not strike in Syria until the hot days of June.
Turkey is already being visited by a fresh war of nerves.
Reports from Ankara indicated that large German firms
represented there or in Istanbul have recently declined to
make either purchases or sales in Turkey. German Ambassador Von Papen, it was said, had been recalled to Berlin,

but so far has been unwilling to risk the journey. It was
reported that he had expressed himself as convinced that
Germany would lose the war if she could not reach the Caucasus before next winter. Conferences at Sofia between
military and naval chiefs of Axis and Balkan nations suggested a possible offensive in southeastern Europe.
Observers stressed the fact that, in the event of an attack,
Axis landings could easily outflank Turkish defenders of

Thrace and the Straits. Some felt that the Nazis would
launch such a drive only if a previous offensive in southern
Russia were progressing satisfactorily. Others predicted
that, after forcing the Straits, Axis naval units would try to

attack Soviet defenses in the rear and directly threaten
Batum, chief Caucasian oil port. Weather conditions might
permit such an offensive by April.
There appeared to be increasing doubt, however, as to
whether Turkey would actively resist a Nazi effort to force
the Straits. Symptomatic of a less favorable attitude toward
Britain was the report that Sir Stafford Cripps' recent declaration on Russian frontiers had caused high Turkish officials
to suspect Britain's intentions toward their own country.
Simultaneously, other rumors suggested that attacks on
Syria and Southern Russia would simply by-pass Turkey
north and south.

With the apparent intention of crippling a major base for
an Axis attack on Asia Minor, British naval and air forces
16

bombed and shelled the Italian island of Rhodes. And
a

British diplomatic representatives seemed to be making
substantial effort to conciliate Arab public opinion.

The United Nations and the Arabs

Reports indicate that at a period when the Axis may be
preparing a drive through the Middle East, British relations
with the Arab-speaking populations of that area have improved somewhat. One observer has even maintained that
the British are prepared to grant eventual Arab independence-with the sole reservation of certain strategic rights in
ports and railways,

This attitude on the part of the British has already borne

certain fruits. In Egypt Premier Nahas-a nationalist in
so far as the peculiar lack of principles in Egyptian politics

gives any meaning to the term-has stated that the best
policy for his country is to keep faith with Britain. Saudi
Arabia is friendly-although British hopes of bringing that
country into the war appear to have been blighted. Certain
British officials consider a declaration of war by Iraq probable.
And in Syria and the Lebanon many of the nationalists seem
to be actually pro-British.
This latter sentiment appears to reflect primarily the tenac-

ity of the Free French in maintaining their prerogatives
under the mandate. While the natives maintain that the
September and November proclamations of the de Gaullists
have terminated this regime, General Catroux seems to think
of the mandate as formally continuing until it shall be ended
by the League of Nations. Such legalistic squabbles, how-

ever, appear to be only a facade for Catroux's distrust of
nationalist leaders and for Syrian dissatisfaction with entrenched French officials, whom they consider dishonest and
inefficient. Admittedly nationalist unrest is playing into the
17

SECRET

SECRET

hands of Axis propagandists. But the relations of nationalist

Brazilian declaration of war. Brazil's reluctance to

leaders with pro-Ally figures in Egypt and Saudi Arabia

of hasten a into war may be owing to the discovery that the army

would appear to indicate that the General may be mistaken
to their intentions. Meantime, however, it is reported that as

is far from prepared to undertake effective military action.

Catroux
states.

armed forces in readiness for war. Instead of having some

will soon proclaim a state of siege in the Levant

A more formidable obstacle to any British plans for Near

Eastern self-government is Arab hostility to the Jews in
Palestine-whom they feel the British favor, neglecting, for
example, to search Jewish houses for concealed arms. Some

Arabs seem to believe that Jewish elements are aiming to

draw them into a fight, so as to enlist world sympathy for

General Dutra is alleged to have failed utterly to put the
350,000 reservists, as Dutra claims, it is thought that the
army is so disorganized that no reservists at all could be
mobilized. Equipment, also, is not in condition for use in
the field, and munitions are lacking. This serious state
of affairs, in a country which is overwhelmingly favorable
to action with the United States, is said to be causing President Vargas and others much anxiety.

themselves as champions of the United Nations in conflict
with "pro-Axis" Arabs.
The Axis Sinks a Ship of Neutral Chile
Brazil Moves Nearer to the War

Of all the sinkings of Brazilian ships by Axis submarines,
the Brazilians have most resented the loss of the Buarque,
which was not on its way northward with raw materials of
military importance, but instead was sailing southward loaded
with coal. Riots in Rio de Janeiro resulted in the sacking of
several German stores and in the burning of books taken
from a German bookshop.

Since Brazilian public opinion is carefully shielded by
censorship from foreign news which might cause a violent
reaction of any kind and since the Brazilian police maintain

a very strict watch over public disorders of all kinds, the
spontaneity of the Rio riots may be questioned. Very slight

priming, it is thought, would be sufficient to start a public
demonstration against the Axis. In this particular case the
police were conspicuously slow in making their appearance on

the scene.

Speculation continues, meanwhile, regarding the imminence

The sinking by an Axis submarine of the Chilean freighter
Tolten off New Jersey last Friday, March 13, has produced
among Chileans not so much indignation as alarm. Since
Chile not only operates ships on the Atlantic, but faces Japan

in the Pacific, the immediate issue is whether this single
sinking represents the Axis policy toward Chilean shipping.
Mr. Sumner Welles has expressed the opinion that the loss
of the Tolten is evidence of Axis determination to sink ships

of all American Republics, whether or not they maintain
relations with the Axis as Chile and Argentina do. The
Chilean government, on the other hand, points to the fact
that the Tolten (sailing at night, to be sure, against the orders

of the captain of the Port of Baltimore) was sunk only after
she had been intercepted and commanded by a United States

naval patrol to extinguish her lights. It is reported that
Germany had given the Chilean government to understand

that Chilean ships sailing with lights would not be sunk.
Chile, in any case, has now forbidden its ships to obey any
maritime authority except Chilean, and has ordered its ships

18
19

SECRET

SECRET

to proceed lighted and identified. This indirect censure of

United States naval policy has been supplemented by
request that the United States furnish a ship to transport to a
Chile the cargo which awaited the Tolten at New York.
Because of the questions of lights and conflicting com-

mands, the Tolten affair is not clear-cut. It is difficult to

APPENDIX I

WEATHER AS A FACTOR IN A JAPANESE
ATTACK ON SIBERIA

sinking will make

to relations with the Axis.
Communist party
publicly or munist judge, less reluctant therefore, deputy demanded and whether break the this newspaper Chile One Com- more have

a break. But the government and a

FLOODPLAIN AND LOW
ALLUMAL AREAS
RUSSAN-JAPANESE

SEA OF

BORDER

KAMCHATKA

LROADS

majority of the press have sought to calm the public until
an investigation can be made.

OKHOTSK
U

MANCHURIA
130

6004

sv.sal

From the standpoint of terrain and weather alone, the next
30 days are the most favorable of the year for a Japanese

attack on the Soviet military centers at Khabarovsk and
Blagoveshehensk in eastern Siberia, according to a memorandum prepared by the Geographic Division of the Office of

the Coordinator. As the map above shows, most of the
Manchurian-Siberian border is protected by rivers and broad
flood-plain areas which at present are ice-covered and easily
traversed. Aside from Vladivostok (an exceedingly vulnerable city) the main centers are largely surrounded by low
20

alluvial areas
21

SECRET

For the next few weeks, when winter temperatures have
eased, but when the three- to eight-foot cover of ice has not

yet broken up, these frontier water "barriers" actually
constitute broad highways over which an offensive might

proceed at numerous points. By April 20, the ice on the
Amur and other rivers in this district usually breaks up and

the ground thaw begins. There is a period beginning in
early May, after the spring ground thaw, when terrain con-

ditions might again be suitable for a Japanese offensive.
But operations might then be limited by the relatively few
dry-ground approaches (shown on the map), and the Soviets
would be able more effectively to meet the Japanese attack
by massing troops at these strategic points, and by the use of
gunboats if river crossings were attempted.
Although mid-winter on the Siberian front is more severe
than in western Russia, the temperature in April normally
rises sufficiently so that it alone would not hamper mechanized operations. Furthermore, fogginess declines and flying

conditions generally are better than those later in the

summer.

Summer Conditions

An additional reason for an attack in Siberia at the earliest
possible moment-if it is to be envisaged at all-may be seen
in the need to consolidate victories prior to the beginning of

heavy summer rainfall. In summer the Amur reaches a
width at some places of 15 miles, and the low alluvial areas

are virtually impassable (see map). Rainfall becomes increasingly heavy in June, reaching a maximum in late July

and early August. Only on the higher ground along the
western Manchurian border and in a few high spots near
Vladivostok are terrain conditions favorable in summer.

The final favorable period for operations is in the fallSeptember is best-when summer rains have subsided and
the extreme cold of winter has not yet arrived.
22
OFFICE

149

FOR RELEASE, MORNING NEWSPAPE!

Friday, March 20, 1942.

TREASURY DEPARTMENT

Washington

The Secretary of the Treasury, by this public notice, invites

tenders for $150,000,000, or thereabouts, of 83-day Treasury -bills,
to be issued on a discount basis under competitive bidding. The
bills of this series will be dated March 25, 1942, and will mature
June 16, 1942, when the face amount will be payable without interes
They will be issued in bearer form only, and in denominations of
$1,000, $5,000, $10,000, $100,00 $500,00 and $1,000,000

(maturity value).
Tenders will be received at Federal Reserve Banks and Branches

up to the closing hour, two o'clock p.m., Eastern war time, Monday,
March 23, 1942. Tenders will not be received at the Treasury
Department, Washington. Each tender must be for an even multiple
of $1,000, and the price offered must be expressed on the basis
of 100, with not more than three decimals, e.g., 99.925. Fractions
may not be used. It is urged that tenders be made on the printed
forms and forwarded in the special envelopes which will be supplied
by Federal Reserve Banks or Branches on application therefor.
Tenders will be received without deposit from incorporated
banks and trust companies and from responsible and recognized

dealers in investment securities. Tenders from others must be

accompanied by payment of 10 percent of the face amount of Treasury

bills applied for, unless the tenders are accompanied by an express
guaranty of payment by an incorporated bank or trust company.
Immediately after the closing hour, tenders will be opened at
the Federal Reserve Banks and Branches, following which public
announcement will be made by the Secretary of the Treasury of the
amount and price range of accepted bids. Those submitting tenders
will be advised of the acceptance or rejection thereof. The
Secretary of the Treasury excressly reserves the right to accept

or reject any or all tenders, in whole or in part, and his action
in any such respect shall be final. Payment of accepted tenders

at the prices offered must be made or completed at the Federal
Reserve Bank in cash or other immediately available funds on March

25, 1942. The income derived from Treasury bills, whether interest

or gain from the sale or other disposition of the bills, shall not
have any exemption, as such, and loss from the sale or other disposition of Treasury bills shall not have any special treatment,
as such, under Federal tax Acts now or hereafter enacted. The
(Over)
30-80

-2bills shall be subject to estate, inheritance, gift, or other

excise taxes, whether Federal or State, but shall be exempt from
all taxation now or hereafter imposed on the principal or interest
thereof by any State, or any of the passessions of the United
States, or by any local taxing authority. For purposes of taxation
the amount of discount at which Treasury bills are originally sold
by the United States shall be considered to be interest. Under
Sections 42 and 117 (a) (1) of the Internal Revenue Code, as
amended by Section 115 of the Revenue Act of 1941, the amount of
discount at which bills issued hereunder are sold shall not be
considered to accrue until such bills shall be sold, redeemed or
otherwise disposed of, and such bills are excluded from consideration as capital assets. Accordingly, the owner of Treasury bills
(other than life insurance companies) issued hereunder need include
in his income tax return only the difference between the price paid
for such bills, whether on original issue or on subsequent purchase
and the amount actually received either upon sale or redemption at
maturity during the taxable year for which the return is made, as
ordinary gain or loss.
Treasury Department Circular NO. 418, as amended, and this

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

-000-

150
March 20, 1942
9:25 a.m.
Oscar
Cox:

Have you got another minute?

HMJr:

I've got time on the war, always.

Well, this is just a side issue. I gather

C:

from one of my staff fellows that Ed seemed
to think that we were against the Treasury

HMJr:

on this A.P.C. thing, contrary to the fact.
I think that there were a couple little things,

as long as you're asking me, that happened that
led us to believe you were throwing your weight
against us.

Oh, no. Not at all.

C:

HMJr:

What?

C:

Not at all. We still feel that as a matter of
sound administration, it should have been in
the Treasury.

HMJr:
C:

HMJr:

Well

Felt that way all along.
Well, the way it is now - the way the order
was drawn

C:

HMJr:
C:

HMJr:

Yeah.

neither Crowley can operate, nor we.

That's right.
And Ed was at the house last night, and we're
putting up something to Crowley today or tomorrow
and he 11 see what he can do. But the way it
18 now, both he and I are hamstrung.

C:

Well, there's no question about that.

HMJr:

And he

C:

We've been consistent throughout this thing.

151

-2HMJr:

What?

C:

I say, we've been consistent throughout this

HMJr:

Well, Oscar, as far as I'm concerned, I've

C:

thing and felt strongly.

done my job in that

Oh, I know you have.

I've cleaned that mess out of Aniline Dye,

HMJr:

and demonstrated to the Germans that by paying

one law firm $250,000 and one political figure
$90,000, another a hundred, that you can't buy
influence

C:

Right.

the way the Nazi party does it in Germany.

HMJr:
C:

Right.

HMJr:

Hello.

C:

Yeah. Well, that's damned important to do that.

HMJr:

And we've now demonstrated that you just can't
buy this Administration.

C:

Yeah.

HMJr:

And as far as I'm concerned, having made that

demonstration, I'm satisfied with one proviso the way it is now, Crowley can draw on me for
the entire French funds.

C:

That's right.

HMJr:

If he wanted to.

C:

Right.

HMJr:

Hello.

C:

Yes, he could.

HMJr:

And I want to separate - this is the way I

--

152

thought of putting it up to him. Let him

have enemy alien property. Hello.
C:

HMJr:
C:

HMJr:
C:

HMJr:

C:

HMJr:
C:

HMJr:

Yee.

Exclusive of Government or Central Bank funds.
Yeah.
See?

Yeah.

We keep anything that has to do with Government
or Central Bank funds
Or non-enemy.

.....or non-enemy property.
Yeah.

In other words, my conception - I mean, since
the President's done this - is that Crowley should
be enemy alien property custodian.

C:

Yes.

HMJr:

Hello.

C:

Yes. I'm not so sure that third part is sound.

HMJr:

You're not.

C:

No, because if you try to separate the thing,

you begin to throw some question about both your

legal power and your ability to divide what is
enemy alien and what isn't.

HMJr:

Well, now, let me take, for example - supposing
the Queen of the Netherlands owns a lot of
property here.

C:

Yeah.

HMJr:

She's supposed to.

4C:

HMJr:

Yeah.

Why should Crowley take that over if the
State Department would let him?

C:

For vesting purposes he shouldn't.

HMJr:

And vest it in United States Government.

C:

No, he shouldn't.

HMJr:
C:

153

What?

He shouldn't. I think the division is much

better made that you handle all the non-vesting
cases, not try to draw a distinction between
enemy alien and non-enemy alien property. In
other words, as to Government-owned funds,
Central Bank funds, and cases where he does

not vest but where you want to exercise the

degree of control up to vesting. In other words,
your freezing control, I don't see any reason
why Crowley ought to go into the freezing thing,
which is really a branch of economic warfare
and not custodianship of property.

HMJr:

But I still - why should he - as I say, do

you agree with me that he should not vest in

United States Government either Dutch or Norwegian property?

C:

That's right.

HMJr:

What?

C:

That's right.

HMJr:
C:

Well, at present, the way it's set up he could.
Could, but he shouldn't.

HMJr:

Well, I'd like that clean-cut.

C:

I think 80.

HMJr:

What?

C:

I think that's wise.

154
- -5 HMJr:

C:

HMJr:

C:

HMJr:
C:

And I thought a good place to start was enemy
alien property custodian.

Well, that's all right if you make a mutual
agreement
between you; but I wouldn't publish
that distinction.
Well, the way the thing has gone recently, I
pretty
much want some stuff in writing - not
that

It ought to be in writing.
What?

It ought to be in writing.

HMJr:

Not that Leo hasn't kept faith with me.

C:

Yeah.

HMJr:

Because on this

C:

Well, I think you need it in writing for another
purpose. There'll be a lot of people in this
thing, and you and Leo can keep faith; but when
you get down the line, you don't know what's
going to happen.

HMJr:

Well - and, of course, everybody was betting

that we'd never get rid of that crowd out of

Aniline Dye.
C:

Yeah. Well, they didn't know you.

HMJr:

What?

C:

HMJr:

C:

HMJr:

They didn't know you well enough.

Well, if I have ever done the President a service,
I did on that.
Oh, certainly.
Well, anyway, as long as you're calling me, why
don't you ask Ed to have lunch with you some day.

155

-6C:

HMJr:
C:

HMJr:

I will.
What?

I will.
Do that.

C:

All right.

HMJr:

Right.

C:

Good-bye.

HMJr:

Good-bye.

156
March 20, 1942
9:18 a.m.
Operator:
HMJr:

Oscar

Go ahead.

Hello.

Cox:

Hello.

HMJr:

Oscar.

C:

HMJr:

Yes, Mr. Secretary.

In which of your three capacities am I speaking
to you?

C:

Friend.

HMJr:

What?

C:

Friend of the War.

HMJr:

Friend of the War? Well, that's a fourth
capacity.

C:

HMJr:
C:

That's right.
But I say that would come first.
I should say so. Look, you know this Sea Otter
business, don't you.

HMJr:
C:

Well, I knew about it six months ago.

Well, it's been revived, because curiously
enough Senator Brewster went to see the President
about it.

HMJr:

I saw that in the papers.

C:

And apparently the President, as Brewster put

it, was not only displeased with the way the
thing's been going, but angry.

HMJr:

Yeah.

C:

And Brewster wanted to know if he could talk

157

-2-

to me and see if we couldn't get it off the

ground.
HMJr:
C:

HMJr:
C:

Yeah.

He did.
Yes.

And two fellows over in the Navy who are almost
on the verge of being court-martialed because

they're interested in this thing.

HMJr:

C:

Well, those are the men, I imagine, that designed

it in the first place.

No, they worked on it. The designer is an
outstanding Naval architect who lives in Washington, and probably the President knows him quite

well.
HMJr:
C:

HMJr:
C:

HMJr:
C:

Yes.

Now, they want to go ahead with the thing. The
defects on the Navy test were not serious.
Yes.

And as a matter of fact, they had in mind some
correction in any event.
Yes.

Now, if these two fellows go off on their own,
they'11 get completely lost.

HMJr:

Yeah.

C:

Maritime won't give them much help, nor will
Navy.

HMJr:
C:

Yeah.

And I wondered if we could get the President
to ask you whether you would take it under your
wing.

HMJr:

Well, Oscar. Hello.

158

-3 Yeah.

C:

HMJr:

Well, I'm just thinking out loud, but what

would the excuse be that he'd want me to do
that?

C:

Well, that Treasury Procurement would look

after the thing and tend to contracting to

get the line drawings done, get the experimental
test work done; and then if the test should show
up satisfactorily, go ahead and make the necessary
arrangements for Procurement.

HMJr:

C:

Well, I'11 tell you something terribly funny.

When I first saw these plans, when McIntyre was
acting as the President's aide - which must be
at least six months ago
Yes.

I was very much tempted to ask for it, you

HMJr:

see?
C:

Yeah.

HMJr:

Then I decided it was too far removed.

C:

Well, what you really ought to do is have some-

body who knows nothing about shipbuilding running

HMJr:

C:

this thing.
Well, that goes for these small ships, too, which
the President's 80 interested in.

Yes. Well, this, of course, is a fairly small
ship.

HMJr:

C:

HMJr:

I know, but I mean, he's been absolutely frustrated
on the small ships.

Oh, yes, definitely.
I mean, all this - if we had our small ships,
then we wouldn't have all this trouble with the
subs.

C:

That's right. And as a matter of fact, I would

--

159

say from what little I know about this thing
that the chances are really eighty to twenty
of this thing being a success.
HMJr:
C:

HMJr:

What is that?

I would say the chances are eighty to twenty
that this thing would be a success.
Well, let me ask you this, Oscar, how would the
President be approached. I certainly wouldn't
ask him.

C:

Oh, no. We'd arrange for that.

HMJr:

Who's we?

C:

Well, probably after Brewster saw the President,
he said he would also talk to Harry about it.

HMJr:

Yeah.

C:

And Brewster wanted to know if he could come

over; and before going over to see Brewster, I
checked with Harry and he said, "Go ahead.

HMJr:
C:

HMJr:
C:

I see.

Now, what I would do would be to either put it
up to Harry or have - do that and have Brewster
follow up on his conference with the President.

Well, it would

It's a unique political situation here, too, where

a Republican Senator is pressing the Administration
to go ahead with something that two agencies have
been inclined to turn down.
HMJr:

Well, I'd be reluctant, but if - I don't think -

I'm quite sure the President wouldn't; but if you
wanted

C:

I'd like to get it put up to him.

HMJr:

It's all right.

C:

Because I think you're the only fellow that I know

160

-5in the Government with your organization that's
got a chance of putting it across.
HMJr:
C:

Yeah.

And I think that it's damned important - it's
probably the most important thing we bring in
the picture.

HMJr:

Of course, if I was going to do it, I'd have

to borrow a couple of my good Coast Guard men.

C:

Well, I was going to say, you'd not only have
to do that; but I'd also consider going up to
place like M.I.T. and borrowing one of their
best naval architects and construction people.

a

HMJr:

Yeah.

Of course, the fellow - nobody likes him
C:

Yeah.

but the fellow that's got - that I'd get -

HMJr:

has more push than anybody else so far, 18 this
fellow Kaiser.
C:

Yeah. Well, there's no objection to getting him.
As 8 matter of fact, most of the email yards in
this country can build the boats, that's the
other advantage. You wouldn't even need to take

anything away from the Maritime Commission.
HMJr:

Well, I saw it. I saw the whole plan that they

brought in earlier. It's a question of riveting welding these plates.

C:

HMJr:

C:

That's right.
And then these Chrysler truck motors, that's
what it 18.
They're marine engines - Chrysler marine.

HMJr:

Well, marine.

C:

Yeah.

162
- -7 HMJr:

One.

That's a Chinese understatement.

C:

HMJr:

Oh.

No, you had - you're what the lawyers call
the props and the core.

C:

HMJr:

Well, I think I stirred them up.

C:

Oh, I don't think there's any question about

HMJr:

C:

HMJr:

it.

And Patterson told me yesterday, after about
I don't know how many calls, they finally put
a Colonel in Philadelphia.
Yeah.

And that's straightened out. There are three
hundred cars a day flowing into Philadelphia
since yesterday.

C:

Oh, wonderful.

HMJr:

Three hundred care.

C:

Yeah.

HMJr:

And you know the railroads were going to stop

C:

Yeah. Well, that's good news.

HMJr:

them all in order to clean it up.

So I think that that Russian thing

C:

That's off the ground.

HMJr:

Well, it is if Nelson will act.

C:

I think he will now.

HMJr:

Well, I'm going to put something un to him on our
little show. We're 25,000 tone short between now

and the first of April.

C:

Yeah.

163

-8HMJr:
C:

HMJr:

C:

HMJr:

And I want to get that.
Yeah.

And
we tried
something
new - we sent telegrams
to these
plants,
you see.
Yeah.

7

And asked them where would they be by the twenty-

first, the twenty-eighth, and the thirty-first.

C:

Oh, that's a good idea.

HMJr:

Three dates.

C:

Yeah.

HMJr:

And out of that came that they would be short
25,000 tons.

C:

HMJr:

Right.
You know that that letter in its original
draf
Yeah.

gave the raw materials first priority except

C:

where to do 80 would result in an extraordinary
interference with domestic production.
HMJr:

Yes.

C:

And they took the exception out. They said it

gave them a loophole and they wanted no loophole.

HMJr:
C:

Yeah.

I thought you might want to know that for background.

HMJr:

They have no loophole now.

C:

No, no. It's just a flat priority ahead of everything else.

HMJr:
C:

Yeah. Well, keep plugging, Oscar.
oh, sure.

164

March 20, 1942
10:10 a.m.
FINANCING

Present: Mr. Bell
Mr. Haas

Mr. Buffington

Mr. Viner

Mr. Murphy
Mr. Hadley

Mr. Lindow

H.M.JR: Who all are coming over from the Fed this
morning?

MR. BELL: Eccles, McKeechie and Sproul.

H.M.JR: Did you tell them who I was having?
MR. BELL: Yes. Do you want to change it?

H.M.JR: Oh, no. They didn't object? They knew

who was going to be here?

MR. BELL: Yes, that is right. They asked to keep
it small.
H.M.JR: Well, you add George to the list.

MR. BELL: If you want to change it, I will do that.
H.M.JR: Oh, no, the less of them the better. Let

me read Buffington's memorandum on this. Have you all

165

-2read it this time?
MR.
BUFFINGTON:
I am sorry, Dan has read it and
I have
talked
it.

H.M.JR: Honestly, can't you fellows give people a
chance to read these things so that I don't have to go-MR.
BELL: We discussed, Mr. Secretary, with the
rest of
them.

H.M.JR: But why not show it to them? I go through

this every morning. I have a memorandum and has every-

body seen it? No. Damn it, every morning it is the same
proposition. How can Viner and the rest of them advise
me?

MR. VINER: I got an oral exposition of it.
it?

H.M.JR: You sit outside and why not let a man read

MR. BELL: I think they got it.
H.M.JR: This is the third morning this thing has

happened. Dan, please, when there is a memorandum, it

is up to you to see that these people see them. Every

morning it is the same proposition. This is the third
time now.

What were the kind of concerns that you saw, George?
MR. BUFFINGTON: International Harvester Company,
Pullman Company, John Wanamaker Company, Standard of

Indiana, Standard of New Jersey, Wrigley Company, Quaker
Oats Company, Continental Casualty, U. S. Steel Corporation, U. S. Rubber Company.

H.M.JR: Well, did any of those have idle funds?
MR. BUFFINGTON: Yes, sir.

H.M.JR: Which ones?

166

-3MR. BUFFINGTON: The International Harvester Company,

Commonwealth Edison Company, Pullman Company, Lumbermen's

Mutual Casualty Company, Standard Oil of Indiana.

H.M.JR: Let's go back to the first one then. What
is the first one on your list?
MR. BUFFINGTON: International Harvester Company.

H.M.JR: Well now, what would they be interested in?
MR. BUFFINGTON: Primarily certificates of indebtedness and bills.
H.M.JR: Now what is the next one?
MR. BUFFINGTON: Commonwealth Edison Company, both

bills and certificates of indebtedness. Those two companies
both have future needs that they can schedule.

H.M.JR: Neither of them are interested in a five-

year issue?

MR. BUFFINGTON: Not particularly. Lumbermen's
Mutual Casualty Company would only be interested and are

now buying bills and would buy certificates of indebtedness.

Swift and Company has reabsorbed recently their
excess funds through higher inventory values.

Standard Oil of Indiana have sixty million Governments
maturing up to 1945. They have some bills and would like

very much to buy certificates paying a half from six to
nine months.

Quaker Oats Company, same thing, would prefer cer-

tificates and would buy some bills. They would buy more

bills if the rate was a little better.

Continental Casualty Company, for the casualty com-

panies, would buy both bills and certificates.

167

-4In New York, Singer Manufacturing Company, who have

now
1948
would very to a issue

contracted very sharply their foreign operations and have

sixty-eight like not million much in Governments buy tap maturing because in their
needs
are quite as certain or as early as some of
the other corporations.

Standard Oil of New Jersey own a very large amount.

I think they own now between fifty and sixty million of
bills.

Steel Corporation has never invested funds, but were
interested in the purchase of five-year tap issues and
would buy some bills.
Corn Products Company would buy bills and certifi-

cates; but, as I told you yesterday, if you just lay out
the pattern, they will follow along.
H.M.JR: Are you finished?
MR. BUFFINGTON: The thing in that memorandum which

I think is important, while I got a fairly good cross-

section of the type of business which I have outlined,
it would seem to me desirable before deciding definitely
on the tap issue to go a little further and get probably
a broader cross-section of industry, getting into some

more moderate-sized companies.

H.M.JR: Should I read this before I make up my

mind? Is this different?

MR. BELL: Yes, that follows our conference with the

Federal Reserve Board the other day.

H.M.JR: Have they seen this yet?

MR. BELL: That has been distributed. After we
got through with our conference over there, at the end

Eccles called Sproul on the telephone and when they
finished he asked Sproul to send down a memorandum along

the lines of this telephone statement. That is Sproul's

168

-5memorandum and I think Eccles agrees with it. That is

what they will tell you this morning.

H.M.JR: Then I had better read it. I got a couple
of ideas myself during the night. There are two things
that I would like you to do. One thing is - if you
gentlemen think we will have it - I would like you to

get a thousand names of people who this year have bought

their maximum of "F" and "G", you see, and if possible,
just mimeograph a letter and simply say, "Dear Sirs:

We notice that you have bought your maximum of 'F' and

'G'. We would like to know for our own confidential
information that if we decide to increase this to a
hundred thousand, would you avail yourself of this op-

portunity." Now, if that could go out, it ought to be

able to be mimeographed and go out - well, certainly by
tomorrow night, couldn't it?

MR. BELL: We will see. I don't know how readily

the names are available.

H.M.JR: Well, I should hope it would be in shape.

Then again, guessing whether they would or wouldn't, you

would get back a thousand names and depending upon the
percentage of the people who would say they would, we

could decide should we raise it to a hundred, but we

sit here and guess. Is that right, Jack?

MR. VINER: I think that is a good idea.
H.M.JR: What is the use of always guessing?

MR. VINER: It is a good idea.

H.M.JR: And then if-MR. BELL: The fifty was a guess, that is right.

We didn't know where to put it.

MR. VINER: A guess as to what sort of a response

there would be to raising the ceiling.

H.M.JR: I am not saying - supposing seventy-five

169

-6percent said, "Yes, we would like to buy another fifty,"
and they were the right kind of people in the sense
that they were trusts and so forth and so on, then we
would know. We are guessing do they want another fifty.
MR. BELL: Would you want to ask them the question

in that letter, "If you want more of the 'F' and G's',

would you have to sell securities that you now own to
buy them, or would it be out of order?

MR. HAAS: That is why we didn't raise it above

fifty.

MR. VINER: That will be an additional question.
It would through light on the significance--

H.M.JR: Could you put it a little bit differently,

so it isn't so obvious, What would be the source of the
funds that you would buy your second fifty with?" I
mean,
I wouldn't plant it in their mind that they have
to.
MR. BELL: That is all right. That gets the same

question over.

H.M.JR: But I think if you did that, then this thing
that we have been told, that they would have to sell, you
might find that they do or they don't, and they are talking about idle funds - anyway, I think it is an intelli-

gent way to do it. It may get us nothing and on the other
hand we may be surprised. I would like great steam to
be put on, if possible, to get it out by Saturday night,
if it is mechanically possible.
MR. BELL: I think maybe it is.
H.M.JR: That is my first suggestion.

Now, the other thing is this. I may be all wrong
on this. I have read this thing. This is out of yester-

day's discussion. I don't agree with Sproul that we should

first do the bills and then, if we need more money, we should
do the certificates. We know we need more money, and I

170

-7am leaning toward doing the certificates first and not
the bills, because I don't see, if I am a corporation or
a bank and can get a certificate that will pay me a half
percent for six months, why I should fuss around with a

bill that will pay me a quarter or less. If we offer
them the certificates and I have got money, I will not
I will take my certificates. I won't take the bills.
There will be less buyers of bills and the bill rate will
-

go higher. That is what is going to happen, and that is

what we don't want.

Now, if we could just do the bills the way Sproul

says and then do the certificates - well, the bill rate

might stay down. What they propose to do would be all
right, but it would only be a week or so before we would

need the certificates, and we can't do the thing. Everybody would know about it and they would simply says, "There
is no use of buying the bills, because in a week the
Treasury is going to get out the certificates," and you

would have a hardening of your rates.

Now, what we are hoping to do is, supposing we said,
"We will do nothing now, but we will take seven hundred

fifty million of certificates and leave the bills where

they are." Then there may be a chance that the certificate - that there is so much money that the certificate
rate - that at the end of April we might be able to go
seven or eight months or nine months.

Now, it can't make a difference of over two or three
hundred million dollars if we held back the bills for a
month.

MR. BELL: Two hundred fifty-eight million dollars
in April. There are five weeks there, five Wednesdays.
H.M.JR: I am picking up where you left off yesterday.

MR. BELL: I think this has one advantage in putting

out the certificates. First, it kind of sets the top
for the short-term money in that period, and bills -

171

-8ninety-day bills shouldn't go up to any rate that you
establish on this six months, I should think, but I do
think there is another point you want to consider and

that is, does this establish in the minds of the public
a type of financing that the Treasury is going to do?
In other words, are we going to do a lot of this financ-

ing through banks, and do they get set on that idea?
That is the argument you are going to run into this
morning
with the
worried about
it. Federal, and I think George is a little
MR. HAAS: Unless the proper explanation is given.
MR. BELL: Yes.

H.M.JR: Look, I would be perfectly willing to meet

the press before I go away and say, "Gentlemen, we can't
have a complete plan." You have got to learn how to walk
before you run.

MR. HAAS: You can say it is for business, for this

type of funds.

MR. VINER: Couldn't you say this, that you hope
that a large proportion of the subscriptions to these
certificates will come from outside of the banks?

MR. BELL: That is right.
MR. VINER: At least you can say that. I don't see
any harm in that, and it seems to me it does work into
the pattern that you must be working for and it is a
security suitable for non-bankers. I mean, you are not
really asking them to do something that is unsuitable.
It seems to me highly suitable for non-bankers.
MR. HAAS: The Fed didn't like that statement. We
had that in, Jack, when we went over, but I think they
would agree to that.

MR. BELL: And I agree with Jack's version of it.
MR. VINER: You needn't mention the banks. You might

172

-9say that we hope this new security will be found attractive

by - and then--

MR. BELL: Non-banking.

MR. VINER: Don't say non-banking, but list a few
categories,
funds and so for
on.businessmen for their temporary idle
MR. HAAS: And to bring about fluidity in reserves.

MR. VINER: And to bring about fluidity in reserves.
MR. HAAS: That is what we had.

MR. BELL: What they are afraid of is that if you
say too much about business balances, you are going to
kill any chance of a short tap.
MR. VINER: Of the five-year thing, you mean?

MR. BELL: Yes. And I suppose it will have some
bearing on it.
MR. VINER: But there is another thing you can say.
You hope to get a nation-wide subscription to it because
the geographical corresponds so much with the class that
if you get subscriptions outside of New York and Chicago,
you are getting the sort of subscriptions you want.

H.M.JR: Well, let me just ask you this. For the

moment, as I take it, we are just talking about doing the

certificate only and waiting on the bill. Right?
MR. BELL: That is right.

H.M.JR: For the moment. Let's say that the thing

works well and the Standard Oil and the big companies
and all those along the line put some of their money

into that. Would that give me a better distribution of

excess reserves?

MR. VINER: It would.

173

- 10 -

H.M.JR: It will? Are you all in agreement on that?

MR. VINER: I think that is the probability.
MR. HAAS: Between banks and between regions.

H.M.JR: It will give us-MR. HAAS: Sure. For instance, if Guaranty buys

something, that money goes to somebody else that would be

interested in other securities.

MR. VINER: It isn't the Guaranty who buys it. If a

Pacific Coast air concern buys it. Some of those funds

-

if it is all bought west of the Mississippi, some of those

funds will flow back to the East to New York.

MR. HAAS: There is that too, but in New York City

alone, if Guaranty buys it, these funds will go back into
some other New York firm.

MR. BELL: There will be a shift between banks, in
other words. One bank will get excess reserves increased
and the other one will decrease them. Guaranty's excess
reserves were down to about two hundred and eight last
week.

H.M.JR: But it would give us a certain amount of-MR. HAAS: Fluidity.

fluidity, wouldn't it?
BELL: That is right. The wider your distribu-

H.M.JR:
MR.

tion, the better your reserves can move around.

H.M.JR: And could we say to the Fed, "Now, we want

to try this thing first with the certificates, but when we

are doing it, we want you to hold our two and a half percent
longs about where they are"?

MR. VINER: Oh, for the time being, sure. I think

174

- 11 they ought to do it anyway.
H.M.JR: What are they?
MR. HADLEY: The longest bond has about a threequarter point premium on it.

H.M.JR: Could we say, "We would like you to hold

it for us about where it is," Dan?

MR. BELL: Yes, we can say that. I think they will

argue there for a range of rates from about two - what
we
last time we met on that point, two fortyfourdiscussed
to two fifty-four.

MR. VINER: But Dan, that rate would be for a longer

period of time. For any short period--

MR. BELL: It ought to involve all these other things.
MR. VINER: The shorter period the narrower the range

that is legitimate.

H.M.JR: All I would say to them, "I would like you
to hold it approximately where it is with the minimum of
fluctuation.

It

MR. VINER: For the time being?
H.M.JR: Yes.

MR. BELL: Until we can agree on the long program.

H.M.JR: And if they say rates, I am going to talk

in terms, approximately, with a minimum of fluctuation.

"Well, what does that mean?" "Well, I don't think
this should fluctuate more than a half point from where
it is now.' If

MR. VINER: For a short period of time. Because
the longer the period, the wider the legitimate range.

175

- 12 -

H.M.JR: No, this is to be ajusted-MR. VINER: I think that is reasonable-H.M.JR: As often as necessary. We can have a
talk tomorrow or a week from now, but constant consulta-

tion.

MR. BELL: Does that mean hold it within half a
point on each side of the present?

H.M.J JR: Oh, I would rather leave it - I don't want I would rather say hold it - the minimum of fluctuation
and not be pinned down. "You people in the open market

have got to decide how to do it. It is your responsibility.
Now do it. If I am not satisfied, I will call you up on
the phone and tell you so."

MR. BELL: If it starts to go up, they might sell

some and hold it down to the present price.

H.M.JR: That is all right, but I will simply say,
"No, Mr. Eccles, if I am not satisfied, I will call you

on the phone and say so. As long as I am satisfied, you

won't hear from me.

MR. BELL: I think that is all right.
H.M.JR: "I mean, you are the open market and it is

your responsibility. Do your stuff. If I am not pleased,
I will call you up on the phone."
But am I right, gentlemen, in trying to do just the
certificate first and not do the bills?
MR. HAAS: I think you would be very wise. Dan

made a very good point there, I think, that if you do
the bills first, what happens? You run your short-term
rates up and then on a high level you come out with a

certificate.

MR. BELL: You can't do a certificate for six months
at a half percent.

176

- 13 H.M.JR: Pardon?

MR. BELL: I am afraid if you start your bills first

that you might run your rate up and then you couldn't

do the certificate for a half for six months, and if you

put
this short
first, rate.
I think it sort of establishes a ceiling
for your
MR. VINER: But I think you can sell the certifi-

cates, my guess, at the same rate as you can sell the
bills.
MR. BELL: You might.

MR. VINER: Give them the quantities you want to

float. A six-month's bill, put it that way, a six-month's
bill.

bill would be more attractive to them than a three-month's

MR. BELL: If that is true, Jack, you have pretty
well set your bill rate, haven't you? Your certificates
are going to become very popular.

MR. VINER: You remember what I said yesterday, that

if you offer them a certificate of a half a percent, you
are killing your bill market at anything like a point two
or a point twenty-five rate because the bills are costlier

to handle for them, they are harder to bid for them, they
have more turn-overs to make in order to get an investment, and they are a discount and they prefer a coupon,

so that I think your certificate is going to be a much
more attractive issue for them, and you are getting to
the half a percent rate, which is - which is all right.
in other words, I think
It doesn't bother me but
there is a good chance that you will find that all the
discussion about the bills will become obsolete if you
are prepared to issue certificates, six-month's certificates at half a percent, that you will be able to sell
great quantities of them and that they will do the job
that normerly you would have expected bills to do, and

that the bill thing will be obsolete. It will be a minor
thing and a marginal, and it will be a New York-Chicago

thing with the big banks. Nobody else will be interested

177
- 14 -

in them. The certificates will perform the function in
the money market which the bills are supposed to have
performed. Now, it is all right with me except that
areanot
doing
at a point two rate. You are doing you it
at
point
fiveitrate.
H.M.JR: Well, I have watched this thing long
enough,
and
I am surprised to hear that any corporation
owned our
bills.

MR. BELL: Well, there are only fifty-four percent
of our outstanding bills in the hands of the banks and
insurance companies.

H.M.JR: Only fifty-four?
else.

MR. BELL: Forty-six percent of them some place

H.M.JR: Well, I didn't know that.
MR. BELL: That is the January 31 figure.

MR. LINDOW: I think it is sixty-four percent in the

banks and insurance companies.

H.M.JR: Well, you can't-MR. BELL: Even that leaves thirty-six percent.
H.M.JR: But how much between the banks and insurance.

MR. LINDOW: Mostly the banks, Mr. Secretary.
MR. BELL: Insurance companies hold ten percent.

H.M.JR: Well, I wouldn't be worried if I could go

through this war on a half a percent between six months
and a year.

MR. HAAS: That is all right.
H.M.JR: I mean, if I could borrow from six months

178
- 15 -

to a year for a half of one percent I would say I was

doing very well.

MR. HAAS: That would be fine.

MR. VINER: I think you ought to consider on this

Treasury certificate for the first issue at least a
preparation to move back - oh, I see. It would be the
other way. Offer them six-MR. BELL: Nine months.

MR. VINER: Perhaps the other way. It was George's

earlier point that if the rate is too good, it is better
to stiffen the rate than to retreat, but it depends on

how much you want to float. I think half a percent for
six months is a very good rate now from the first point
of view.

MR. HAAS: It may be too good. I think you would

want us to look that over very carefully. I mean, that
is a part of pricing.
MR. VINER: But if it is too good, then you have

had a great success, you have offered them a security
and you offer your next issue at eight months, seven
months.

H.M.JR: That is right.
MR. BELL: When you come to offer them you might
want to put them seven months instead of six months to

make it a little finer.

H.M.JR: That is right. Now, let's just-MR. BELL: You don't think seven hundred fifty

million dollars would stiffen the rate a lot do you?
MR. VINER: I don't think seven hundred fifty million will make a ripple in the market.
MR. BELL: And we will know better when the next

179
- 16 one comes along.

MR. VINER: If you give them time, because you are
going now to tap people who have not been daily in contact
with Treasury operations and so on, and if you want to

bring in a wider market, then you mustn't rely on their
being on their toes and ready to do that, because a
comptroller has to consult his chairman, and it is a
new idea and it has got to circulate, and they have got
to talk it over with others. On the first time that he
is given time-H.M.JR: I would give them three days.
MR. BELL: Leave it open that long?
H.M.JR: Yes.

MR. VINER: I would leave it open-MR. BELL: We have got to get used to that anyhow,

I think.

MR. VINER: Mr. Secretary, I would leave it open
even though on the first day you get a huge over-subscription, so as to train them to buy, I mean the ones
who - so as to train them to buy. Give them a chance,
give the others a chance to learn what is the - after
all, they read about it in the newspaper, and then they
have to talk to somebody, and the man isn't down that
morning and so on.

H.M.JR: Instead of leaving it open for three days,
you could announce on a Monday that the issue would come
Wednesday.

MR. VINER: Yes, that is another way to do it.
MR. BELL: You could give these corporations a
preliminary notice.
H.M.JR: Supposing you announced on Monday that on

Wednesday we are going to have this kind of an issue, you
see.

180
- 17 MR. BUFFINGTON: The Steel Corporation asked that

especially,
act on it. because their finance committee has got to
MR. VINER: You have to get a finance committee to-

gether and so on.

H.M.JR: Supposing we said on Monday we were going
to announce this kind of an issue on Wednesday.
MR. BUFFINGTON: That gives them an opportunity
for a meeting.

MR. VINER: You are operating with amateur buyers,
not professional ones.

H.M.JR: I think it would be better to do it that
way rather than do it Wednesday and keep it open for
three days because that might look bad.

MR. BELL: It would on a shorter issue, but I think

on our long issues we have got to come around to leaving
them open.

MR. BUFFINGTON: But if you announced this thing
Monday, that Wednesday there would be such and such an

issue, the chances are the people would call their finance
committee together on Wednesday.
MR. BELL: And we could on Wednesday or on Monday,

when you make that announcement, have the Federal cir-

cularize the large corporations in their district.
H.M.JR: That is right.
MR. BELL: And tell them about it.

H.M.JR: Now let me just take a minute or two and
go around. How would you feel about this, George?

MR. BUFFINGTON: All right. I would like to see

the certificates seven months.

181

- 18 -

H.M.JR: Well, that is a detail. No, what I am
talking about is that the first step would be to get out
a seven hundred fifty million dollars certificate issue
and keep the bills where they are on the hundred and
fifty mark.

MR. BUFFINGTON: I think that is a wise thing to

do. I think that is all right.
H.M.JR: Hadley?

MR. HADLEY: I am all in favor of just doing the

certificates first. I think that trying to support a

bill rate is doing it the hard way to get excess reserves,
and I would just put out the certificates first and see

what happens.

MR. LINDOW: I am for it, and I think it is very

important that the announcement be made, though, along the

lines you suggested covering the two points, fluidity in

the banking system and the desire to attract some of these

business funds. I think you might say that you have talked
to some of the business people and that they are interested

in it. Otherwise it might look as though we were hard

pressed and a short issue was the best we could do at the
moment.

H.M.JR: Well, if we said this thing - supposing I

gave this statement out tomorrow for Monday morning and

then we said we weren't going to do this for another week.
It shows we have planned the thing and we are not hard

pressed and have lots of time, and we are planning this
thing ten days and two weeks in advance. What? People

read Monday, "Well, this is the Treasury plan. That is

what we are going to do ten days from now. There is
nothing hard pressed about that.

MR. LINDOWN: I think that would make it very good.
H.M.JR: And step by step we would want to do this
thing. Henry?
MR. MURPHY: I hate to advance without a barrage

182
- 19 -

Mr. Secretary, but if we must do it, I think this is
probably the safest way to do it. I certainly agree

with you that it would be a good thing to announce it
a week in advance. I think you ought to depend for your

education as much upon successive issues as upon a single

issue. I think it would be much safer if the short-term

rates were determined in advance. We don't know just

what will happen.

H.M.JR: No, we will do it to the certificates.
MR. MURPHY: I say we don't know what the effect of

adding a substantial increment to the amount of securites

in the short market will have. I don't think enough
emphasis has been placed upon the difference in the

character between the bill and the certificate, in that
we compare a half rate on the certificate, say, with a
twenty-five rate on the bill, but that isn't the way that
it will impinge upon the market. The certificate will be
priced, I suppose to, say, a four thirty-seconds' premium.
Now, that premium on a half certificate for six months
means it only yields thirty-seven in the market and this
slipage, so to speak, is bound to take place in the case

of the certificate. I don't think it is an evil in itself,

but it does impair the straight comparison between the

certificate and the bill rate.

MR. BELL: Do you think the bill rate will come up

to meet it or will it have a tendency to hold the bill

rate somewhere below that three-eighths.

MR. MURPHY: I think that since the push on the
part of the Federal Reserve System for higher short-term
rates which they consider to be a good thing for the
economy is a strong one, and I think it is generally known
throughout the country. Unless there is an announcement

to the contrary, I think it will be generally believed

by the market that the Treasury has joined in this pur-

pose and that one of the purposes of the increased amount

of short-term financing is to secure more "healthy" shortterm rates.

H.M.JR: Well, we are going back over the whole

183

- 20 -

thing. I am familiary with that angle of the thing.

There
is no Iuse
you, but I am willing
to do that.
amopening
willing -toI asked
face that.
MR. MURPHY: Then I think the certificate by all

means should come first.

MR. BELL: What I would like to see in this connection, taking both Murphy's and Viner's fears, I would
like to have an understanding with the Federal that they

might also buy some bills.

H.M.JR: Good. I hoped you would say that. To
keep the bill market about where it is.
MR. BELL: That is right, I would say up to three

tenths.

H.M.JR: Well, I think it is much better for me to

say, "Look, gentlemen, while we are doing this, I would

like you to try to keep the bill rate approximately

where it is and the very longest approximately where it

is. And what is approximately? Well, that is your
responsibility, and if I am not satisfied - If I have

never operated - when George Harrison was there, I would

say, "These are my objectives. Do it, and if I don't

like the way you do it, I will tell you so, but it is

your responsibility."

MR. BELL: But I think they could have some indication

if this short rate on Treasury certificates falls to
thirty-seven, certainly the bill rate ought to be some
place below three-tenths, but if the certificate rate
hangs around a half, I wouldn't mind seeing the bill

rate range between a quarter and three-eighths, as long

as it didn't go above three-eighths.

H.M.JR: George, which one of those charts shows

the bonds?

MR. HAAS: There is a chart for each bond and the
average.

H.M.JR: Where is the average?

184

- 21 -

MR. HAAS: Here it is. (Showing report to the

Secretary.)

H.M.JR: Well, it is getting better.
MR. BELL: The market has improved.

MR. HADLEY: It has improved since the tax hearings.
H.M.JR: Where is the next one?
MR. BELL: And since MacArthur got off.
MR. HAAS: Each bond here. The lone ones are way

out here, you see. These white ones are taxables.

H.M.JR: Well, let me look at these. Are they all

bunched together?

MR. HAAS: No, there is one bond, this one out here,
'67-'72. That has moved up.
H.M.JR: It has moved up since they know we have
been stalling.

MR. BELL: Yes, since the last issue. It was around

twelve as I recall it on the last issue, wasn't it?

H.M.JR: Well, we have a nice situation. Did you

know it had been getting so much better?

MR. VINER: Yes, I know the bond market had improved.

H.M.JR: Well, I didn't. Now, where are the cer-

tificates?

MR. HAAS: We only have the notes in here.
H.M.JR: Where are the notes?

MR. HAAS: There is the shortest and here is the

longest. This white one is a taxable.

185

- 22 MR. BELL: The trouble with those things, they have
right values.
they?

MR. VINER: The certificates say no rights, don't
MR. LINDOW: Yes.

H.M.JR: Now, I got as far as you. Viner?
MR. VINER: I would approve of going at it from the

certificates. The question of the length, the maturity-H.M.JR: Well, that is a pricing job.
MR. VINER: Yes, a pricing job, but it is a pricing
not merely for the state of the market that day, but in
terms of what sort of pattern you want to grow into.
H.M.JR: George, have you got anything?

MR. HAAS: I haven't got anything to add. I agree
with what has been said, and I take it you do too. I
think you have had an excellent night and hit on an excellent solution.
H.M.JR: Pardon?

MR. HAAS: You had a good night and hit an excellent

solution.

H.M.JR: I only picked up where Bell left off. That
was the last thing that Bell said, wasn't it, Dan, yester-

day? At least it is the last thing that rang a bell ith

me anyway.

MR. BELL: I don' t have a very good memory these
days.

H.M.JR: No, that was the last thing.
Buffington?

186

- 23 MR. BUFFINGTON: No, I--

H.M.JR: Burgess is in Washington and is having

lunch ith Eccles at one. It was terribly funny, when we

were working so hard on this Aniline and Dye thing we
were trying to locate a man and they said, "Well, you
can find him over in Homer Cumming's office. He is
over there with another person." We never knew that
this man was on Homer Cumming's side, and they said,

"Not only is the one man we are looking for over there

but the other man is too." Mrs. Burgess says, "I don't

know where I can reach him, but I know he will be with

Eccles at one o'clock." Well, one of the things, if I
may say - no, I am not going to tell you. You will ask

me not to. I won't embarrass you. I may say to Eccles,
One of the things, the reason I am going so slow is,
I think in going to New York he messed the thing up and
that the bankers now have got their backs up.

MR. BELL: I think he has learned his lesson maybe.
H.M.JR: Did you ever say anything to him?

MR. BELL: Yes. He called me that evening. He
knew that you knew it.
MR. VINER: Well, you told him that you had been
talking to the bankers in New York.

MR. BELL: You sort of intimated it that afternoon.
it.

H.M.JR: No, what I said was just to sort of drop
MR. VINER: He was embarrassed.

H.M.JR: No, what I said to him was, I put it this

way, "By the way, Marriner, what did they tell you in
New York when you were up there seeing the bankers?"

MR. VINER: Well, you had already told him.
MR. BELL: He was very much embarrassed.

187

- 24 MR. VINER: That is enough.

H.M.JR: I did it that way because Dan begged me

either to say nothing or to do it gently, so I said it
and I wrote a little note to Dan, Are you satisfied

with the way I did it?" and Dan said, "Yes."

All I said was, "What did the bankers say to you up
in New York?" (Laughter) Wasn't that a gentle way?
MR. BELL: Yes.

MR. VINER: You used a heavy sword instead of an

axe. It was all right.

H.M.JR: I didn't get angry.
(Discussion off the record."
H.M.JR: Well, I want to meet with me, as I said
yesterday, Viner and Haas and Buffington at this eleven
o'clock meeting, and why don't you fellows (Hadley, Murphy,

and Lindow) begin drafting a little statement. It oughtn't
to be more than fifty to a hundred words. You can start
drafting something, you see.

MR. HADLEY: That is for press purposes?

H.M.JR: Yes. The three of you have a try at drafting something.

MR. BELL: And I would stay as far away as I could

from hurting this tap issue. They will have that in
mind in drafting it.

188
Proposed Press Statement for the
Secretary of the Treasury

Secretary Morgenthau said today that he expects to sell

an issue of certificates of indebtedness some time in April.

This is the first time that this form of instrument -- which
is limited by law to a maturity of one year -- has been offered
in the market by the Treasury since 1934. The new certificates
will be redeemed in cash at maturity and will carry no exchange
privileges.

The Secretary said that he was reviving this type of

financing for two primary reasons First, to provide a suitable
medium of investment for current accumulations of business funds
temporarily thrown out of employment because of wartime

restrictions: and, second, to provide a greater fluidity to the
short-term money market.

189

BOARD OF GOVERNORS

of the

FEDERAL RESERVE SYSTEM
COPY

March 18, 1942

Dear Dan:

This is a copy of the memorandum received this

morning from Allan Sproul relative to the Treasury

financing program which we discussed with you yesterday.

I believe that it expresses in general the views of the
Executive Committee of the Open Market Committee.

Sincerely yours,

(Signed) Marriner
Honorable Daniel W. Bell,
Under Secretary of the Treasury,

Washington, D. C.
Enclosure

190

COPY
TELEGRAM

ECCLES, CHAIRMAN,
FEDERAL OPEN MARKET COMMITTEE
C/O BOARD OF GOVERNORS

This is the statement which you requested I send to you:
"The general programs suggested by the Treasury seems to

us to be incompatable with the primary objective of obtaining
the largest possible amount of funds outside of the banking
system. By pegging short-term interest rates at a low level
or increasing the volume of excess reserves, or both, it would
increase the inducement to the banks to invest in Government

securities and lessen the inducement to other investors. This
is the reverse of what we are trying to accomplish.
If the Treasury is not yet ready to decide upon a complete
program for financing the war effort, and wishes to proceed
step by step, we believe it should avoid taking steps such as

those now proposed, which in combination and by implication
would seem to commit it to a program involving:

(a) A pegged short rate of interest at a low level.
The posting of a bill rate of .26 percent by each
of the 12 Federal Reserve Banks would be such a
pegging operation.

(b) Maintenance of a large volume of excess reserves.
An attempt to increase excess reserves in New York
would almost inevitably involve the maintenance in
New York and in the country of a larger volume of
excess reserves than is necessary or desirable.

(c) Use of open market issues rather than tap issues in
seeking funds from investors other than banks.
statement in connection with an issue of certificates of indebtedness, stressing the fact that
these certificates are offered as a medium of
investment for idle business funds would imply that
this is the way which has been chosen to reach nonA

bank investors.

We would suggest that, for the present, and until a more

191

-2-

COPY

complete program of financing has been determined by the Treasury,
the
most of
appropriate
offering
Treasurynext
billsstep
to atwould
least be to increase the weekly

were we are sure that the Federal Reserve

If this its Federal done, Open Market $200,000,000 per week. System,

through Committee, would begin building

up its portfolio of bills as soon as the rate reached .25

percent and would increase its buying pressure until the rate
reached .375 percent, at which rate it would hold the market,
if necessary, until there had been a further determination of
procedure in consultation with the Treasury. The explanation
of the increased offering of Treasury bills would be the simple
one that it is designed to give increased fluidity to the money

market located. and to make excess reserves effective wherever they are

An offering of certificates of indebtedness could then be

made in due course when additional funds are needed by the
Treasury. If, however, the Treasury wishes to make some
announcement concerning a future issue of certificates of

indebtedness, at the same time that the Treasury bill offerings are increased, this could be done. We think it would be
better not to name the rate and maturity, however, but merely
to state that the certificates of indebtedness would supplement the increased bill issue in providing the money markets
of the country with a type of obligation now lacking in sufficient volume to provide the needed mobility of funds.

It is our view that until there has been a further
determination of a more complete program of Treasury financing, this would be the best procedure. If
SPROUL.

3/17/42

192

March 20, 1942
11:05 am

FINANCING

Present:

Mr. McKee

Mr. Eccles
Mr. Viner
Mr. Haas

Mr. Buffington
Mr. Bell
Mr. Sproul

H.M.JR: I have given this matter a lot of
thought, and I appreciate that you have. I realize
the time that has gone into the thing. After having
given it a lot of thought and talked it over, and
having gotten your people's - how you feel - the

last thing I got here was this letter which you

(Eccles) sent to Dan, enclosing a telegram from
at 0:10am)
Alan Sproul-- (Ace

MR. ECCLES: That was the result of the conference that we had Tuesday with your group over there
and we asked Alan to send it down, because if we

could prepare it - we didn't have time to send it up

there and send it back again, and he and Williams
agreed on this.

H.M.JR: Well, getting the benefit of what Buffington
learned in the field, I can tell you how we feel here
in the Treasury. What we would like to do as a starter
is to start out and announce Monday that - what, a
week hence?

MR. BELL: The following week, yes.

193

-2H.M.JR: That we would offer seven hundred fifty

our
you
would
would
Open
Market is
this, bill
rate

million dollars worth of certificates, not increase
bills. would like to If be ask to keep the gentlemen the Committee concur, approximately what to do we

where it is, and to keep the long bond approximately

where it is. If we are not satisfied with the way
the bill rates are going, or if we are not satisfied
with the way the long market is going, we will call
you up and say so. If after you have been doing it

a while you feel that the situation isn't to your
liking, you call us up. We would like to get - and
then if it went all right - just one other thing if it went all right, some time toward the end of

April we would offer another seven hundred fifty of
certificates.

Then I have asked Bell to get out, if it is

form letter

mechanically possible, by tomorrow night, a letter
to a thousand holders of fifty thousand dollars worth
of "p" and "G,' asking them two questions. One, if
we decide to raise the limit to a hundred thousand,
would they be interested; and two, what kind of funds
would they use to buy the second fifty thousand. When
those letters came back, we would analyze them, and

they would be available to you to analyze also to see
who would be interested in the second fifty thousand,
and what kind of fund would they use for that purpose.
MR. BELL: Mr. Secretary, we can get them out,

and we could do somewhere between ten and fifteen thou-

sand tomorrow night if you wanted to. There are about
a hundred and fifty thousand of series "G" holders,
and about fifty thousand of "F" holders. We could
put out between ten and fifteen thousand tomorrow night.
H.M.JR: Wouldn't a thousand be as good as ten
thousand?

MR. VINER: A thousand is as good as ten thousand.

A thousand would be an adequate sample.

194

-3MR. BELL: I don't think so.
way.

MR. HAAS: I would rather take five thousand any-

MR. VINER: Well, of course, five thousand is

better, but it is five times as much--

MR. McKEE: If you take a thousand and spread them
throughout the country-MR. HAAS: We could handle it, mechanically.

MR. VINER: I would say five thousand if you are
just going to take them as they come. One thousand

If you do some selection here so as to get distribution.
H.M.JR: Well, take a hundred for each Federal
Reserve District.

MR. VINER: Well, I wouldn't do that. I would
rather weight it more heavily in those areas where
there are more large funds. That would be a distortion.
H.M.JR: Dan, you plus these people, plus any

advice the Federal Reserve will offer, I would be glad
to accept. Work it out.
MR. BELL: We will put it out and have a letter
for you this evening after Cabinet to sign.

H.M.JR: Work it out so that instead of sitting
here and saying they are interested or are not inter-

ested, they will sell securities or they won't, let's
find out.

MR. VINER: Milton Friedman is an expert on sampling,

and he is in your staff, isn't he, George?
MR. HAAS: He is in Blough's staff.
MR. VINER: You might ask him on this sample.

195

-4H.M.JR: Well, any way they want to work it out,
just as long as you get a good sample.
MR. McKEE: May I ask, are your present restrictions on "F" and "G" on a calendar basis?
MR. BELL: Yes.

MR. McKEE: And it is lifting the lid on the

calendar basis?

H.M.JR: Yes.

MR. BELL: I think we would have to change the

series July 1. It is on all of the bonds and in the
contracts.

H.M.JR: Change it?
MR. BELL: Yes.

H.M.JR: As of when?

MR. BELL: July 1.

H.M.JR: You couldn't do this before July 1.
MR. BELL: Not unless you put out a new series,
and have the "F" and "G" run along, because they are
in the hands of the agents, being sold.

H.M.JR: But you could do it?
MR. BELL: We have got quite a supply. We could
have them run on - we might be able to do it by regulation.

H.M.JR: Well, Dan, can't you do what you call an
over-print?

MR. BELL: Well, you see, we have got thousands
of bonds in stock.

196

-5MR. McKEE: Dan, is there a fifty thousand
restriction in the bond?
MR. BELL: Yes. When a man sends his bond in for

redemption there is a place on the back, "I certify
that I do not hold more than fifty thousand dollars
in the series "G" Bonds."

H.M.JR: Couldn't it just be a regulation that

anybody who bought a bond after the first of May, this
year, that he is entitled to a hundred thousand?
MR. BELL: Well, we are considering that now.

Mr. Broughton is going into it. We would have to, I
think, send a notice to each one of the holders that

we have changed the limit, and he may disregard the
certification on the back of his bond when he redeems

it, or consider the fifty to be a hundred thousand,
or something like that.

1942.

MR. McKEE: On all holdings after January 1,

MR. BELL: That is right.
MR. McKEE: On your certificates that you propose

to sell, what is it, a six months certificate at a half?
H.M. JR: Well, what the boys were talking about
was a half of one percent, and then price wherever it

fell.

MR. McKEE: Make the maturity--

MR. ECCLES: The thing that would price it would
be the support that the Fed gave to the bill market.

If we supported the bill market at the present basis of

a quarter--

H.M.JR: Well, I said approximately.
MR. SPROUL: The last issue went at a little below
twenty.

197

-6MR. ECCLES: Yes, so that if you - it would seem

to me that the certificates, of course, will be very
heavily over-subscribed. I would think that possibly
the allotment, if you priced them anywhere around six

months for a half, that you would possibly get a ten
to one over-subscription, that they would go to a very
substantial premium in relation to the maturity, because
the difference between a ninety day bill and a six
months certificate would not be very great in the question

of interest rate, and I would think even a bill at threeeighths would be very much less preferable to a six

months certificate at a half, so my point is, if we

support the bill market at around, say approximately,

a quarter, it would tend, it seems to me, to bring the
certificates down to around three eighths for six months
or it would make a nine months certificate at a half
more likely in line, so that that rate would be the
rate that the Fed is creating by their support. That
is what it amounts to. In other words, we won't - we
would be responsible, it seems to me, for whatever the

rate picture is as a result of the support action and the
excess reserves you have pumped in as a result of that

action. That is one of the problems raised by this.

Another is--

MR. McKEE: Well, put it another way. You are either
putting a premium on the certificates or you are penalizing

the bill rate if your differential is going to be that
great.

MR. ECCLES: Yes. Well, what you do, too, in the
first place there are very few - there are not enough

bills to operate in in the market if you don't put any
bills out now for us to support - to buy any amount
of bills is practically an impossibility because of the
very limited amount of bills now out. That is one of
the problems.

MR. BELL: Won't some of these people that have

been buying bills go into certificates.
MR. ECCLES: I think they will do both. They may

hold their bills and buy their certificates in addition.

198

-7-

MR. VINER: If they hold their bills, you don't
have to support the bill rate.
MR. ECCLES: I don't think you would. I doubt

if you would get any - I think your bill rate at a
quarter would possibly stay where it is. You would
need very little support on it.
MR. BELL: Then if your certificate rate drops
normally to the three-eighths, you wouldn't care.
It might not need any support at all.
H.M.JR: Of course, what concerns me is not so
much this immediate program as the longer range pro-

gram. This, of course, will be largely a bank operation.
The banks will be the large holders of these securities.
H.M.JR: We don't think so.

MR. ECCLES: Well, I think you will find - of
course, a lot of business people will put bids in,
but the banks will likewise put them in, so you will
find that the business interests, because of the

allotment - it may be they can't get what they want
of them, and therefore, you will find that they might
have a million to invest and only land with a hundred
thousand or two hundred thousand of an investment.
The banks likewise would get only a part of what they

want of the bills, and then possibly go into the market
and try to buy them.

H.M.JR: Well, Marriner, could I just interrupt

a minute? There are two things that we have in mind

to make it attractive to the businesses. If, for

instance, we were going to have an issue, we thought
we would announce it maybe three days in advance that
the issue was going to come so that these various

businesses could call a meeting of their finance committee. Another thing that we might do in a case

like this is give everybody up to a million dollars
subscription, anybody who subscribed, give them up to
a million dollars.

199

-8MR. McKEE: You won't have enough to spread it

around on seven hundred fifty million dollars.

meetMR.
that VINER:
offering. Go over it if it is necessary to

H.M.JR: But, I mean, I am just - I mean to say,
anybody that subscribes up to a million dollars would

get it, and as Doctor Viner says, "If there isn't
go it goweover;
and
if we
will have
all then
of

go

as rate and how and that

enough consult through to with to around, this, the let long next the week fact to

the announcement will be out Monday and the people

know it is coming, it will give you a full week to
price the thing.

MR. ECCLES: The thing that I am very much concerned about our whole financing program and have been

for quite a while, of course, is the inflationary

implication, and in looking at the Canadian picture,
it only strengthens my conviction that we have got
to change our approach, I think, to this problem, or

we are going to have a continual growth of bank deposits
that are already, compared with the Canadian picture,
very excessive. Here is the Canadian financing that was

just done, and they put out practically a billion dollars,
started for six hundred million, left the market open

for three weeks, and they raised nine hundred and eighty

million, nearly fifty percent over, and they allotted
a hundred percent to everybody. Everybody got their

allotment. But they did that - the banking picture up

there had eleven percent total reserves, while we had
in New York here forty-one percent alone, just the New

York picture. That is their percentage. The Canadian
deposit picture at the end of the year in proportion to
the - taking our national income is fifteen times theirs.

Their deposit picture was a billion six, or fifteen
times that would be twenty-four billion. In other words,

they would have had twenty-four billion if it would have -

on a comparable basis with this company in size and

national income, whereas we have forty-eight billion. In
other words, at the end of the year we have twice the

200

-9deposit and currency that the Canadians have at this

time, twice that amount, and as I say, they put this
out by a great public drive. We have increased the
bank holdings of our securities during the past two
years thirty-three percent of the total offerings
going to the banks. Thirty-three percent of the commercial banks, that is. In Canada, sixteen percent has
been taken by the banks. I just don't believe we are
doing the kind of a job that we have got to do to get
our securities out in the public, and use the existing
funds. I don't think we need at this time much of an
expansion of bank deposits. I think that we have failed
up to date to do the kind of a job that should be done
and that needs to be done in order to get the existing
supply of funds without expanding our funds at all that
really could be done. In other words, if Canada can
do what they can do, if we had just one-third that,
we will--

H.M.JR: Well, what Canada did, Marriner, is some-

thing quite different. I mean, I am frankly - I mean,

I think that money, bank deposits and all the rest of
that thing and excess reserves, as far as inflation

goes, at each stage it has less importance. What Canada

did, I just happened to have it, because I wanted it

this afternoon, when Canada's prices - they are now as

follows. They are approximately together. On the first
of December they put a ceiling on everything, and they

began to get a drop in the cost of living. If you want

to look at this thing, here it is.

MR. ECCLES: You mean that freezing--

H.M.JR: What they did on the first of December -

they have licked their situation.

MR. ECCLES: But they have done it through the
banking picture, because they haven't permitted the

bank inflationary - the supply of money to be inflated

as we have. I think that is a factor. Now, the British
have done the same, and the Germans have done the same,

201

- 10 and I know there are a lot of people here that say the

supply of funds is just not important. Well, I know

as far as the people in the Fed are concerned, we don't

feel that way about it. We feel that it isn't all
important, but we do think it is a factor of some
considerable importance.

Are
youfrozen
familiar
ture H.M.JR:
since they
have
it? with that Canadian picMR. McKEE: Yes.

MR. SPROUL: I think so.
MR. ECCLES: They just stepped in and held wages
and prices and everything.

H.M.JR: And then they got the thing down and
everything has begun to drop.

MR. McKEE: Mr. Secretary, the way I feel about it,
you may be pushing yourself up against a terrific wall
later on in this war economy which might be leveled out
by now giving it more force and effect to - engaging
the present deposits in Government debt instead of some

of it to the banks. I think later on as we go down the

road and around the corner in this economy that you are
going to have a better average for yourself in your
Government debt if we start giving it that punch today.
I don't know that you can wait six months or you are

going to find yourself up against a terrific situation
for the future. Now, that is just a personal opinion.

Now, I may be just a hundred percent wrong, but I think
if you are going to give your good offices toward fight-

ing inflation as much as possible, you can't wait until
it hits you in the face.

H.M.JR: Well, John, I have tried to do everything

that I can, both through the Treasury and through every
other agency where I could give any help or they would

let me be of any help on the inflation. I just think

202
- 11 that under the present situation the money thing, as
I say, each day becomes of less significance as there
are less goods to buy. There are some other factors.
What are you going to do with this gap, whether it

is eleven billion or fifteen billion dollars. Unless

a lot of other agencies do their job, no ,matter what

we do here--

MR. ECCLES: Oh, I agree with that. I agree that
so far as the financial end is concerned that if you
don't do something with this labor thing, and this agricultural price thing, and with the right kind of taxes,
that-H.M.JR: That is what I am trying to say.
MR. ECCLES: But all I am saying is - but let's

us at least say we have done everything we can; and

if the other fellow fails, it isn't our responsibility.
MR. McKEE: We can't wait too long to sop up that

additional eleven billion dollars. That is what I mean.

H.M.JR: I am not asking. All I want to do is to

try this thing in April. And after I do the first one
in April, then if it doesn't go right and something

happens, I will change.

MR. ECCLES: Well, they will go right. I don't

think for a minute, Henry--

MR. McKEE: I approve of - I thought you all had
a complex because we did use it after the World War,
and it did produce in that kind of economy higher rates
the way it was done, but it wasn't necessary to do that.
H.M.JR: What has happened is, you have got to be

practical, and if I can run through my story, and then
you can answer me if you want to. I know they are going
to say, well, I am letting the bankers dictate to me.
Well, I never have since I have been here, and they

203

- 12 -

haven't particularly tried to dictate to me, but

unfortunately we have gotten off to a bad start on
this thing, and the bankers say to me in a very nice

way, "Look what we have done for you on your Defense
Savings Bonds. Look at the expense we have gone to

and are going and are willing to go for you. You have
not tried your 'F' and 'G.' You haven't put a campaign

on yet for 'F' and 'G," which is true. "Let us try

that before you put out a fixed issue which you exclude
us from. Now, we want to help you, but in this plan
which has been suggested to us, it excludes us, and we

don't think it is fair." Now, in this thing, I am

perfectly willing when the time comes, which it hasn't
yet, to crack down and say, "God damn it, take it and

like it." I hope the day will never come. It will be
a very sad day for me. But they come down in a very
quiet voice and say, "We don't think it is fair. Tell

us where we have failed you. We have done everything

we can. We are out a lot of money. We continue to do
this thing. You haven't given the "F" and "G" the push,
and let us give this thing a push and sop it up, but
don't come along with these other two tap-issues and

say, 'We are excluding you.' We don't think it is fair."

I can be accused of letting the bankers dictate to me;
and in the room if somebody wants to say that, it isn't

going to bother me, but as I say, I think we got off
on the wrong foot.

Now, all I am saying is, I would like to try this.
I still want to stay on a day to day basis. If after
the first one the right kind of people don't buy or

we don't get the money that I hope we are going to get I have got no assurance that the corporations will come

in; and if we still don't get the kind of money which

the Fed wants to get, and they have a right to get,
and if we decide to increase the other thing, then we
will do something else.
MR. BELL: In other words, you are-H.M.JR: Could I be any franker?

204

- 13 MR. BELL: You are not excluding tap-issues by

this program.

H.M.JR: I am not excluding anything.
MR. McKEE: The only statement I would like to

make in answer to that is that I don't think that that
is the general banker opinion and approach to this
situation of yours.

MR. ECCLES: You mean the bankers that have talked

to him?

MR. McKEE: "Why cut us off?" I don't think that

is the general approach.

MR. ECCLES: That is the New York banks.

MR. McKEE: I don't know what you can do about the
out-of-pocket expenses on your Defense Savings Bonds.
I have one suggestion, but I don't know whether you want

to do it. I think it can be worked without any handicap

to you and supply you with funds at an earlier date, but

I don't think you will find that the general opinion of

the banker, because we had our Advisory Council in, an d
the Advisory Council agreed to this program, and they

represent twelve different districts in the United States.
MR. ECCLES: Bankers.

MR. McKEE: And they are all of the banker mind.
H.M.JR: I wonder how they would feel if you asked
them today.

MR. ECCLES: This was just last week.
MR. SPROUL: Let's have no misunderstanding on that.

They didn't take it up and vote on it and say, "We do, or
do not approve of this, so I would rather not have them
drawn in and have them come back and say, "Wedidn't agree.
I think it is clear that the Board of Governors and the

"

205
- 14 Open Market Conmittee, and the presidents of the twelve

Federal Reserve Banks all by affirmative action did
approve and agree and endorse this program. I think
the Advisory Countil discussed it; and as far as the
people
there
to be inover
favor
of could
it. see, the majority of them seemed

H.M.JR: I will give you (Eccles) another one,

but I want that for Cabinet, if I can, that chart about

Canada. George, will you furnish me and Eccles with a
copy and also Mr. Wallace and Nelson and Henderson?

MR. ECCLES: The primary purpose of the program

was to exclude the banker. The only reason in the
world for a non-negotiable issue was to prevent what
otherwise would be a continued acquisition by the
banks, as has been the case in the past. In other words,
we - the whole idea that the Fed had in developing that
program was, "Here is the one way that you can keep the

banks largely out of this thing and attempt to use

existing funds instead of creating new funds," " and the

very objection the bankers raised, of course, was the

primary purpose of the type of issue that was developed.

MR. BELL: I think their main point, Marriner,
was that what you are doing here is taking out of the
market these funds that would go into these tapissues.

MR. ECCLES: The funds go right back to the market.

MR. BELL: Leave the banks - no, leave the banks

holding the bag as to the fluctuation of the market.
We are there to support the market.

MR. ECOLES: But we were going to support the

market. The idea was that the tap-issues to get the
funds outside--

MR. BELL: Well, that was their point, I understood.
MR. ECCLES: Their point is, they are thinking of
the past and the underwriting market. They are thinking

206
- 15 -

of the easy financing of the past.
MR. BELL: You saw what Guthrie said this morning
about the dollar-a-year men who can't keep their

interests separated from the government. It isn't

human nature, apparently.

H.M.JR: Alan Sproul, you have been very quiet.

Would you say something?

MR. SPROUL: Yes. Mr. Secretary, I don't think
your program does enough. It doesn't put into the
market a sufficient volume of short-term obligations

to provide this mobility or fluidity of funds that we

have been talking about. In so far as you are success-

ful in selling these obligations or a large part of
them to corporations, to that extent it fails to put

additional short term obligations into the market

which will make your present excess reserves effective.
In so far as it calls upon the Federal Reserve System
to maintain the present or approximately the present

level of bill rates, I think you call on us to work

against the kind of a program which we have had in
mind, which, frankly, did contemplate some rise in shortterm interest rates which would create an additional
inducement for non-banking funds to come into the market
and which would reduce the competition of the banks with
the non-banking funds for the existing volume of shortterm securities. So long as we maintain excess reserves
at their present level or increase them and hold down
rates, we intensify the competition between the banks
and the non-bank lenders for these short term obligations,

so that I think your program falls short in not putting

additional bills into the market. I think it falls

short in asking us to support a rate on short term
obligations which we think is too low for the purpose
of our longer range program now, and for my part, as a

member of the Federal Open Market Committee, I would

only, recognizing that you have the full and final
responsibility for the financing of this war, want to
do that at request from you, and reluctantly and under
a form of compulsion. I think you also have to look

207
- 16 -

ahead on this financing through certificates of indebtedness to what is the next step. If we are to maintain
or increase excess reserves, certificates of indebted-

ness that will be put out at attractive rates, you

will have an obligation which may in the first instance
go to non-banking lenders, but there is nothing to keep
it from drifting back into the banking system.

The banks talk in there - talk of selling this to

corporations, of having a call on the banks to come
back and borrow on the obligation if the corporation

finds itself in need of funds. It seems desirable to

me that whatever we try to sell the corporations
should have some holdback on its value turned into cash
again, that there should be some retarding influence
on their cashing it in which would be provided by the
redemption features of the tap-issues we have suggested.

I don't mean to suggest by that that I think you have
to decide immediately to put out the tap-issues, but I

think you shouldn't embark on a program which will
militate against your adopting those eventually, which

I think this low-rate certificate of indebtedness

pressed sale on the corporations might, and I think
we also have to look ahead through the war situation
and the post-war situation, which goes into this

question of whether it makes any difference how much

credit or bank deposits are outstanding. I agree with
you it doesn't make much difference now as far as inflation is concerned. Other things are much more important,
but the volume of bank deposits we create through the
war effort which are outstanding after the war may be a

very important factor in the inflation picture, and I

think we have to start as quickly as possible on methods
which will hold those down as far as possible, because

they are going to increase very substantially at any
rate. That also introduces the question of the need
for some haste. That is, if we are ever going to embark
on a different program from what the banks say they
want, and the corporations say they want, which is what
they are used to, we have to overcome this initial

reluctance about it, this initial suspicion of it, by

208
- 17 beginning to get them used to it now, because we
haven't very much time.

H.M.JR: Well, I appreciate your frankness, and
as I have listened to these discussions now for weeks

or months, the fundamental difference between what
you gentlemen represent and what I represent is the

question of interest rates.

MR. ECCLES: Only in the short-term field.

H.M.JR: Only in the short term field.
MR. ECCLES: And that is a difference of a quarter,

whether it is a quarter or a half.

MR. McKEE: And the supply has an effect on your

rates.

H.M.JR: Now, I am perfectly willing to take the
responsibility - I have got to take it anyway. As I

have said before, we sit around and price something;

and if an issue is a failure, I can't say, "I did this
because Marriner Eccles or Alan Sproul advised me or
John McKee advised me." It is Henry Morgenthau, Jr.

that goes wrong, so in the final analysis; if the thing

goes wrong, I have got to take it anyway. I am not

afraid to take it. I don't do the thing lightly. I

know if we decide to do this thing, which I would like
to decide this morning, that I will get from you a good
execution--

MR. SPROUL: There is no question of that, but
as I say-H.M.JR:

and loyalty on this thing.

MR. SPROUL: No question of that, but as far as
excess reserves and interest rates are concerned, it
would be against my better judgment and my loyalty,
and execution - while not effected, they would be given
because you have the responsibility and have asked me

to do it.

- 18 -

209

H.M.JR: Well, I am going to ask you to do it right
now, and what I would like to do is, there are two things
which I would like you gentlemen to decide this coming
week. One, is seven hundred fifty enough? Maybe we
should make it a billion. How many months? Interest

rates. Also the question of a definite allotment of
one million, maybe five million. I don't know. That
could be discussed, how much these people want, the

businesses. Maybe one million isn't enough and they

should have an allotment of five million with the understanding that they would get it. As I say, it can work
two ways. If asking you to hold the bill rate approximately where it is, and the long rate approximately I am perfectly willing to have you call me any time day
or night and say, "Morgenthau, it is impossible and these
are the reasons why, and I want another consultation. I
reserve the same right. If I am not satisfied, I would
like a consultation. I want you to know that there is
nothing here that we can't, after the first issue, say
"Well, we would like to go ahead with the tap issues.
My

mind is not closed on it except as to the first step. Also
I want to see what we can do with the possibility of extending the F and G's up to a hundred thousand dollars.

Now, I haven't arrived at this thing lightly, but this
is what I would like to do, Marriner.

MR. ECCLES: Well, I feel just like Alan does. Of

course it is your responsibility. All we can do is to

give the best advice that we have. we haven't, of course,
considered this thing lightly either. We have been de-

voting an awful lot of time and a lot of very serious

thought and consideration for over - for a year and the
final conclusions that we came to were not a question of
compromise and it wasn't that we were in agreement. It
was a result of an analysis and a study of the situation

and what we conceived the problem to be and the best way

of meeting it. We felt after we had done that, and it was
done after considerable discussion with your boys too,

we spent a lot of time with your staff; that then we should
present to you what were our views and of course if you
have some other views it is your responsibility and we
will carry out whatever program the Treasury finally

- 19 -

210

decides upon, realizing of course that they are taking
the responsibility for that program and we are merely
acting as the - to execute it, but as long as we have
our day in court, so to speak, and express our views,

then if the decision is - whatever the decision is,

we of course will abide by the decision and we will do
whatever the Treasury feels should be done. I mean,
as long as I am here that is certainly what I would
want to do. You, of course, as you say, take the
responsibility and we do the executing.

H.M.JR: I will take the full responsibility.

Does it upset you, John, at all?

MR. McKEE: Well, what I would like to ask, Mr.
Secretary, is now your next move is c/d's. Do you
now have in your mind that you are going to defer any

increase in bills, even tax bills, until you see how
the c/d's go?

H.M.JR: We feel here that we would like to do the

c/d's first. The reason that I said while we were discussing going from seven fifty to a billion, we had
originally planned in our financing plans to increase the
two hundred million a week so if we don't do that in April,
we would be short two hundred fifty million dollars in
our estimates, but all we here felt is that we would just
do this one thing in ten days.
MR. BELL: And then take another look at it?
H.M.JR: And then take another look at it, but we
would like to see what kind of a bill rate we can get
before we add - I don't mean a bill rate, I mean what
kind of a certificate rate we can get before we put
out more bills. In other words, we would like to put
the certificates out on their own feet and see what
happens to the bill rate. Now, I don't know. Maybe
there will be just as much demand for the bills, and,
therefore, the bill rate may stay where it is. Maybe there
will be less demand for the bills on account of offering

the certificate, and I just don't know. As soon as that is

out and as soon as we see what has happened, then I would

- 20 -

211

like to sit down again, immediately after the issue.
MR. McKEE: Do you contemplate that this c/d will
take the place of your tax notes to some extent?
H.M.JR: Tax anticipation?
MR. BELL: Do you mean tax anticipation or the
tax date--

MR. McKEE: The tax bills - the tax notes that you
have been selling in anticipation of taxes to tax payers.
MR.
BELL: Not altogether. There might be people
who will go into these in preference to the tax notes,
but - who can't figure out their taxes, but they can
always have their money invested. There might be some

of that but we don't anticipate changing the tax notes.
MR. McKEE: Well, I thinkit will effect the sale
of them, Dan, because this will be more or less bank

deposits.

MR. BELL: It will get slightly higher rates, but

not enough to make any difference.

MR. VINER: It is marketable.

H.M.JR: One thing that I hope is, just within the

room here, I hope we can present a united front to the
papers. Now, if you people feel that you have to say
something, that this is what I want, you are just execut-

ing it, that you don't believe in it; then I would much

rather have a formal statement rather than have it leak

out.

MR. McKEE: Do you see any necessity for any

statement from us?

H.M.JR: No.

MR. McKEE: I don't either.

- 21 -

212

H.M.JR: But rather than read it from the Wall Street

Journal,
I would
much rather have a formal statement
than to have
it leak.
Alan?

MR. McKEE: Do you see any need of a statement,
MR. SPROUL: No.

H.M.JR:
I personally
if there
were any
leaks. would feel very, very badly
MR. ECCLES: I think that you are going to find
if no statement is made that if the Fed gives substantial

support to this bill rate the market will put its own
interpretation on it. They know enough about the whole

philosophy here to - they will talk about it without any
statement whatever. Any of these financial writers will

immediately make their own story.

H.M.JR: I was going to give out something for Monday
after you people had a chance to look at it, something
along these lines.
MR. BELL: I have copies here.
H.M.JR:

1 mean something along these lines.

MR. BELL: This is on the certificates.
H.M.JR: I haven't seen it yet.

MR. BELL: It just came in. It is hot off the type-

writer.

H.M.JR: I would like you to take it back and make
any suggestions you would like to make on it. You see,

I am taking the full responsibility there.

MR. ECCLES: Now this last where you say these

business funds and so forth, the market will immediately
make their own interpretation out of that and the -

this is a market issue. They will conclude, I think,

- 22 -

213

that your non-negotiable issue is out and they will

see the Fed operating to maintain reserves and the
whole question will be - the story would be on the basis

of that, that - just what Alan says in the first paragraph of his statement. This is the interpretation, that

the program seems to be incompatible with the objective
of obtaining the largest amount of funds outside of the
banking system by pegging the short rate. That is what
the conclusion would likely be. At a low level, which
would in effect increase the volume of excess reserves.
What I me an is that you may well get some of your financial
people that would write their own stories on this.
H.M.JR: Possibly.
MR. ECCLES: So that I wouldn't want you to conclude that there was a leak, because they might inter-

pret this. I would sooner, if there was any such a

chance of your getting such an impression, that a statement be made. I would prefer no statement, but I am
saying if you make no statement there is still the
likelihood-H.M.JR: You wouldn't even say this?
MR. ECCLES: I wouldn't make any statement except

to this effect. I would cut the last paragraph. I

would say that you are going to put this volume of bills
out, that it is in conformity to the new law passed, it

is what we have done before, and that it is a money market

instrument to help to create fluidity in the market, and

stop. Because it really is. it takes the place, in part,

of bills outside the money market, is really what it does.
It provides an instrument for those with funds, without

regard to who they may be, banks or otherwise; because it

has a certificate and it provides fluidity to your money
market in a manner that bills alone don't provide and I
think I would say that, but I don't believe I would add
this last one, "To provide a suitable medium of in-

vestment for current accumulation of business funds
temporarily thrown out of employment," and SO forth, be-

- 23 -

214

cause I think the conclusion on that would be-H.M.JR: That we are not going to do a tap issue.
MR. ECCLES: I think so.

H.M.JR: That is fair.
MR. ECCLES: I think they would conclude that

right off the bat and I would leave that end of it

out unless you have concluded that.

H.M.JR: I have not.
MR. ECCLES: Then I wouldn't put that in.
MR. McKEE: May I read a short paragraph that

I jotted down here to see if you see any sense in

it?

MR. ECCLES: I would cut the second out.

H.M.JR: Just one second, John, please. You

would cut out that part first--

MR. ECCLES: I would cut that all out. "The
Secretary said that he was reviving this finance to to provide a greater short term money market," and

this seems to be all right

H.M.JR: Do you think that would be taken to
mean we were shutting the door on the tap issue?

215
- 24 MR. ECCLES: I think so the way it was written.

H.M.JR: I don't want to do that.
MR. VINER: How about saying one medium for tap-

issues? What I was thinking was this, they might think
the Secretary feels he is in a jam and he has to go into
these short term instruments. The only thing that saves

this situation is to say--

MR. ECCLES: Everybody knows. It has been generally
concluded by the financial press and the bankers and
everybody that there is not enough short-term paper
in the money market to provide fluidity. That has been
one of the universally recognized facts by the Fed,
by the bankers, and the Treasury.

H.M.JR: I think your suggestion is a good one,
and let my boys digest it; and if they want to come
back at you, let them come back at you after lunch.
How is that?

MR. ECCLES: O.K.

H.M.JR: If they are not satisfied, let them come
back later, but I don't want to give the impression
that we are shutting the door.
MR. HAAS: I think it can be handled satisfactorily.
H.M.JR: I think Mr. Eccles raises a very good
point, and have another look at it; and if you have got
anything else, go over this afternoon and see him, Dan.

216
- 25 -

MR. ECCLES: I would like to talk just a minute
on this question of the long and the short rate where

our support would come in. I think that that is important to you. I would like to avoid an interpretation
by the press or by the market that the Fed is under-

taking a pegging operation of this bill rate at around
a quarter. I think that if we could be allowed the
leeway between the present bill rate which went last

week up to a three-eighths rate so you have got some

fluctuation with that as a peak and with the other as
a floor on this picture, that that is very much more

in line with a half for certificates of even six,
seven, or eight months. I would like to keep a relationship between this bill rate and your certificate rate.
H.M.JR: Could I say simply - you notice I very
carefully used the word, approximate. I would like to
leave that to you gentlemen to use your judgement. If

I am not satisfied, I would like to have the right to
call you up.

MR. ECCLES: Yes. Well, that is all right. I

didn't want any misunderstanding as to approximate. My
idea of approximate would be with that as a top and

with the other as a floor. Of course, you could always
say you didn't think we are doing enough.

MR. VINER: Well, would you want that much of a
range for say a matter of the next few weeks? We were

thinking, I understood, of a range of that size in terms

of a program for a year, but your range of freedom can

be less for operations within a short period of time
than for operations-MR. ECCLES: It would depend entirely upon the

amount of purchase required. In other words, if it

became necessary to do substantial purchases to hold

the rate at a quarter, we will say, or even three-

tenths, I don't think that we ought to purchase enough
to give the appearance of a pegging at some point there.

Now, if a very little purchasing would hold it there,
that is another thing.

217
- 26 H.M.JR: Haas, give Mr. Sproul that Canadian
study also, will you?
MR. HAAS: O.K.

MR. ECCLES: You can see that a large operation
would be considered one way by the market, and a very
small amount of purchases--

H.M.JR: Well, Marriner, again you fellows study

it and do what you want. If I am not satisfied, I
will
call you up; and if I am satisfied, you won't
hear from me.
MR. ECCLES: All right, now on the long--

MR. SPROUL: Well, on that I think we ought to
know if you are not going to be satisfied in advance

if we let the rate go to three-eighths, then we haven't
that leeway.

H.M.JR: You have got the leeway. You set what
you want and use your best judgment. You are in touch
with the market from minute to minute, and I am not.
MR. McKEE: Are you going to make any attempt to

keep the banks out by subscriptions, out of the c/d's?
MR. BELL: It is suggested that we give preferred
allotment to non-banking institutions. You can do that.
I don't know whether you want to start the practice or
not. We have never done it, but we do have the authority.
MR. ECCLES: You would have difficulty in New York.

I think the best way to get at that - what you want to

do is get some of the excess reserves out of New York

and into the market, and this certificate, in the
absence of additional bills, will tend to do it. This
certificate will make your excess reserves picture outside, it seems to me - give it more fluidity. And if

you should make your allotment on the basis of a million

or two million, some point, it will cover a lot of the

218
- 27 smaller, middle sized banks that may come in this way
that
otherwise wouldn't come in, who have got excess
reserves.
MR. McKEE: What about allotting it by Federal
Reserve Districts according to the excesses.

MR. BELL: You can do that. As a matter of fact,

when we sold our certificates during the last war we
gave quotas to each Federal Reserve District based on
the capital structure of the bank.

MR. McKEE: The thing that worries me, if you have

some restrictions on the subscriptions of these c/d's,
you put out, say, seven hundred fifty million, and all
the present bidders of bills get their quota under that.
We are going to have a problem to roll over your bill
program at a quarter of one percent.

H.M.JR: Well, I think that is a very worthwhile
suggestion, and I think it should be looked into, and
also the suggestion which I threw out which I don't know
whether it is worthwhile, to have allotment of one million or two or three or four, whatever you think would
be right.

MR. ECCLES: The allotment both as to amount and

maybe by districts.

H.M.JR: Yes. And then you have got all of next

week to study that.

MR. ECCLES: Now, on the long market, I would like

to mention that. Of course at the present time it is
riding along in very satisfactory shape, and there is no
reason to think that it won't continue to; but if for

any reason it shouldn't, the question is, where should
the support - should this be an attempt, for instance,
on the '67-'72's or on the 2's where we had the prob-

lem before. That five hundred million of 2's was the

problem at the last issue, you remember. The difference

between the 2's and a quarter that was put out in the

- 28 -

219

last issue and the ones put out before the 2's were
right on the par market all the time, and we bought
a substantial amount of 2's. Now should we at this
time - the least weakness in the market - those 2's

will press right on par.

H.M.JR: This is my thought, if it would be agree-

able to you. You have got kind of a curve, haven't you?
MR. ECCLES: That is right.

H.M.JR: My thought is to keep that curve approximately where it is. You may get a break here and there,

but I wouldn't take the longest and try to hold that
and let everything else fall by the wayside, if that

would be agreeable to you gentlemen.

MR. ECCLES: Is there anything sacred about par,

for instance, on the '67's or the--

H.M.JR: Not as far as I am concerned.
MR. ECCLES: That is what I wanted.

H.M.JR: My thought is simply, that curve is the
line and I would like to hold it without having a breakthrough, using a military term, and have - or try to
hold the end, and have the whole thing sag. I don't
know whether you (Sproul) agree with that or not.

MR. SPROUL: I would say that the 2's of '51-'55

which are definitely out of line could fall below par
and still maintain that line whereas two and a halfs at

'67-'72, all this - this is much less likely with the

lack of long term obligations in that market, they might

fall below par slightly. But the line, nevertheless,

would be maintained.

H.M.JR: What I am asking you in this case, is
that unreasonable to keep the curve approximately?

MR. SPROUL: No, it is not.

220
- 29 -

H.M.JR: Is that the way you would like to do it?
MR. SPROUL: Yes, with the possibility that certain
issues might not be held at par.

H.M.JR: Oh, I won't fight with you on that. Is
that all right with you, Marriner?
MR. ECCLES: It is all right with me. Let me make
this point though, that in watching that market, if one

issue gets out of line, it doesn't stay out - the arbitration is such that the market itself pretty well
adjusts it. The real points are at the bottom point,
and the top point, and that line doesn't - can't sag,

because the minute something gets out of line, it is
a very short time--

H.M.JR: Well, that would fall into what I am saying
here. You keep the curve approximately where it is.
MR. ECCLES: Yes. Well, all I am interested in,

Alan, is that this peg out here is - my idea is to
approximately figure that two and a half is the long term
rate, and that is, for instance, that the '67-'72's is
the longest two and a half that we have got out. There-

fore, that is your bench mark at the present time. I
would like to feel that there is some leeway in that

market of say two or three points, from ninety-eight
or ninety-nine up to a hundred and one or a hundred
and one and a half, so that the market does not get the
impression that that is a demand liability at two and a

half, that is that we are pegging it at two and a half
so that they can cash it in on demand and always get
their money.

H.M.JR: Well, I don't think - on a week to week

basis you need two or three points leeway?

MR. ECCLES: I don't think at the moment you do,
not in a week, no.
MR. SPROUL: But as a program that may go on from

week to week until it extends into months.

221

- 30 H.M.JR: Oh.

MR. BELL: They are thinking of a long-range
program here, and I thought you were talking about

just aprogram.
short-range
range

program until we get to this long-

H.M.JR: I was.

MR. ECCLES: Well, I would think that during the

next week unless something certainly unforeseen should
develop that caused another problem - then we would
have to have a conference and decide what kind of a

supporting operation had to be given. That wouldn't
be a normal market picture.

H.M.JR: But on a week to week thing certainly

it couldn't vary two or three points.

MR. BELL: Unless you have a shock of some kind.

H.M.JR: Then it is a special situation.
MR. McKEE: Mr. Secretary, I am just a lone eagle

on this part, but I would like to express my opinion,
which I didn't have an opportunity the last time we met.
H.M.JR: It was passed on to me.

MR. McKEE: And that was the fact that I think
the numbers of holders of Government Bonds, not the

quantity, but the numbers, do not figure on a yield
basis. They figure on a coupon basis. And I know from

contacts with small bankers throughout this country
that they have always expressed the opinion that when
it gets below par, they get scared and their boards get
scared, and I am very much impressed. I think the mistakes that were made were mistakes subject to conditions
that we couldn't foresee, and we have got them, and we
have got to live with them, and I for one am a par man.

I just wanted to - and I do find myself alone.

222
- 31 -

H.M.JR: Well, normally I would be with you. I
am trying not to be arbitrary or unreasonable. I

would like to have my own way as to getting started.

I don't think it is fair to ask for my own way to get
started and then also to have it as to how the Open
Market should carry it out. I think that that would
be unreasonable, and I am trying not to be unreasonable, so I am asking for them to give me a good dis-

butIleaving
it toboth.
them how they do it. I mean,
Icussion,
don't think
can have
MR. ECCLES: Well, you are leaving it to us, but
at the same time it is important, because the things
are tied together. Your program is tied in very closely
with our - and our discussion--

H.M.JR: But, Marriner, what I meant was, if I
said you have got to hold it within these limits and
you can't do this and you can't do that, then I would

put in so many restrictions that it makes it - well-MR. ECCLES: Of course, you freeze the situation.

H.M.JR: Yes, I am trying to be as reasonable and

fair as I can.

MR. ECCLES: Well, we can freeze it, but that isn't
what you want. You are willing to have a market reasonable market and normal operation with the proper
kind of support.

H.M.JR: What I am asking is, I am taking the

responsibility for this, but as to how to carry out the
objectives, I am putting it up to you fellows to do it.
Is that fair?
MR. ECCLES: Is that clear to you, Alan?

H.M.JR: Is that all right?
MR. SPROUL: It is clear and fair. I will state
it as I understand it. You are going to put out

223

- 32 -

approximately seven hundred fifty million dollars of
certificates of indebtedness early in April, during
the week of April seventh. That is without commit-

ment as to further issues of Treasury bills, it is

without commitment as to later use of tap-issues if
you decide that is desirable. Our commitment or our

part in it is to the best of our ability, and as we

think, is best to engage in operations in the market
which will prevent the bill rate from going up too
rapidly and too far, and we interpret that at the
present time subject to future discussion with you as
putting an upper limit of three-eighths on our operations.
MR. ECCLES: Supporting in the interim, though.
MR. SPROUL: Supporting in the interim. That

everything else is subject to future determination
after we see how this move takes, except that with respect to the whole range of Government security prices
you want to see that general curve maintained without

insisting that individual issues be maintained at par
or any specific figure.

H.M.JR: That is right.
MR. ECCLES: That is agreeable to me.

H.M. JR: Well, I thank you for your spirit and
cooperation, and say a little prayer for me.

224
Canadian inflation-control program.
On December 1, 1941, after previous unsuccessful attempts

to control prices, Canada out into effect an overall price
ceiling as part of a far-reaching program of inflation control.
This 5-part program consists of (1) a general ceiling on retail prices, with limited exceptions, (2) a ceiling on wages
and salaries, supplemented by cost-of-living bonuses, (3) curtailment of public spending through taxation and war savings
programs, (4) a system of industrial allocations, with prospective consumer rationing, and (5) subsidies to producers
of essential farm products, to maintain supplies without increasing costs to consumers.

While it is probably too early to determine the effectiveness of the Canadian program, a levelling-out of the Canadian
cost-of-living index and index of retail food prices since
November 1941 may be significant. The attached chart shows
the official Canadian cost-of-living index and the index of
retail food prices, in comparison with similar official indexes for this country. For comparability, both are converted
to an August 1939 base.

The Canadian figures (as of the 1st of each month) show

that the cost of living index in February was 0.5 percent
lower than last November, and that the index of retail food
prices was 1.8 percent lower. (The Order in Council establishing ceiling prices was issued November 1, the base period for
the ceilings having been announced on October 18.) Figures
for the United States (as of the 15th of each month) show in
the same period a rise of 2.2 percent in living costs and

a rise of 3.3 percent in retail food prices.
The Canadian price ceiling is essentially a rigid ceiling on retail prices, applying to all commodities (unless
specifically exempted), to twelve essential services, and to
the rental of all real property. A major administrative
problem is the "rolling back" of squeezes between retail
prices and basic costs, which is accomplished in part by the

payment of various Government subsidies.
Attachment

COST OF LIVING, U.S. AND CANADA
AUGUST 1939-100
PER

CENT

PER

CENT

Cost of Living
120
120

115

115

Canada
(DON. BUR. OF STAT.)

110

110

105
105

U.S.
(B.L.S.)
100

100

95

M

95

M

J
N

$
of
M

M

J

1940

N

$

J

M

J

1939

1942

1941

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

M
M

J

$

95

M

M

J

1939

1940

1941

1942
c 412

226
TREASURY DEPARTMENT

Washington

Press Service

FOR RELEASE, MORNING NEWSPAPERS,

No. 30-83

Monday March 23, 1942.
3/21/42

Secretary Morgenthau said today that he expects to offer

two issues of certificates of indebtedness during the month of

April. The first issue will be offered during the week of

April 7. This is the first time that this form of instrument
which is limited by law to a maturity of one year -- has
been offered in the market by the Treasury since 1934. The
new certificates will be redeemed in cash at maturity and will
carry no exchange privileges.

The Secretary said that these short-term securities will
provide a greater fluidity to the money market, and will also
satisfy the demands of those business funds which prefer a
short-term marketable security with an interest coupon to

discount securities such as Treasury bills.

-000-

227

Proposed Press Statement for the
Secretary of the Treasury

Secretary Morgenthau said today that he expects to sell

an issue of certificates of indebtedness time in April.
This is the first time that this form of instrument -- which
is limited by law to a maturity of one year -- has been offered
in the market by the Treasury since 1934. The new certificates
will be redeemed in cash at maturity and will carry no exchange
privileges.

The Secretary said that he was reviving this type of

financing sas / measons: (First, to provide a suitable
medium of investment for current accumulations of business funds
temporarily thrown out of employment because of wartime

restrictions; and, second, to provide a greater fluidity to the
short-term money market.

TREASURY DEPARTMENT

228

INTER OFFICE COMMUNICATION

DATE March 20, 1942.
TO

Secretary Morgenthau

FROM

George Buffington

GTS.

In my discussions with officers of fifteen corpora-

tions in New York and Chicago, I found a desire to cooperate
with the Treasury in whatever financing program is finally
adopted. While the corporations interviewed represent a fair

cross-section of industry, it might be desirable to extend

the investigation to medium-sized corporations to gain an overall impression of business.

Apparently little has been done in recent years to
educate corporations to think in terms of bills and certificates
of debt. Most of the corporations, however, with whom I talked
prefer fixed maturities and fixed rates of interest because
they have schedules of future cash outlays and prefer to have
maturities coincide with their requirements. Generally corporations with funds available are interested in certificates of
debt running from six to nine months with an interest rate of
one-half of one per cent. Many of them are also interested
in ninety-day bills.
Wherever corporations have surplus cash and where

their needs are indefinite, there seems to be a good deal of
interest in tap issues; however, it would appear that the
amount of idle funds available for this purpose may have been
somewhat over-estimated. Before making a final decision about
offering a five year tap issue to corporations, it might be
desirable to examine further the requirements of business.
Several corporation officials expressed a desire that the limit
on "F" and "G" bonds be lifted above $50,000 annually. The
opinion was also expressed that in certain instances corporations might sell general market securities in order to buy tap
issues, thereby adversely affecting the general market.
Under existing conditions the demands of industry
for increased working capital indicate that many corporations
will reabsorb idle funds in the conduct of their business
during 1942.

There will follow a detailed report of my various

interviews.

229

MEMORANDUM

March 19, 1942.
RE: INVESTMENT OF IDLE BUSINESS FUNDS

I talked yesterday, March 18, with the following company

officials at the office of the Federal Reserve Bank of Chicago:
Mr. A. B. Keller, Vice President,
International Harvester Company

Mr. W. D. Gale, Vice President in Charge of Finance,
Commonwealth Edison Company

Mr. Ellis Taylor, Vice President,

Mr. Robert Lascelles, Treasurer,
Pullman Company

Mr. Mark Kemper,
Lumbermen's Mutual Casualty Company

Mr. James Cox, Vice President,
William Wrigley, Jr., Company

Mr. W. B. Traynor, Vice President and Treasurer,
Swift and Company

Mr. R. E. Clarke, Treasurer,

Standard 011 Company of Indiana

Mr. W. L. Templeton, Treasurer,
Quaker Oats Company

Mr. Willard N. Boyden, Vice President,
Continental Casualty Company

(1) International Harvester Company. Inasmuch as their
working capital requirements vary from time to time, they prefer

maturities one year or less. Mr. Keller states that they are
primarily interested in bills and certificates of debt because
they can buy them with maturities to meet their needs. At the

present time they hold a substantial amount of bills in addition
to $30 million of Tax Savings Notes. If the volume of business

-2-

230

continues to increase at the present rate, they will let some
maturities run off to produce additional working capital for war
work. While it would be a deviation from their established
practice, they would buy tap issues for pension funds if asked
to do 80.

(2) Commonwealth Edison Company. Mr. Gale stated that the

company is carrying at present $75 million construction funds. To
date they have not invested in Government securities with maturities
longer than two years. They would be very much interested in buy-

ing certificates of debt at 1/2 of 1 per cent with maturities between six and nine months. Edison is holding $20 million tax notes.
They are anxious to cooperate with the Government and hope that the

bill rate will be high enough in the future to permit them to make
expenses of handling after taxes.
(3) Pullman Company. The company has preferred in the past
to buy general market issues maturing beyond two or three years.

Since the company has reduced its outstanding capital stock, their
funds available for investment have decreased materially. Since
1933, the company has spent a total of $40 million for new cars.
In the future they will probably accumulate renewal funds of
around $7 million annually which it may not be possible to spend,

due to the scarcity of certain materials used in the construction
of the new light-weight cars. The company will buy some certificates of debt but is inclined to postpone extended purchases until
rates are more favorable.

They asked about the possibility of lifting the limit of "F"
and "G" bonds above $50,000.

-3-

231

(4) Lumbermen's Mutual Casualty Company. The company is

holding $20 million bills and approximately $5 million long-term
Government securities. They will continue to buy bills and certificates of debt. Whenever commercial paper rates go to above

1/2 of 1 per cent, they are buyers of paper maturing from six to
twelve months.

(5) William Wrigley and Company. With present taxes running

last year to $4 million, the company sees little prospect of having
idle funds for investment unless sugar restrictions lead to lower
inventories. They are starting now to buy tax notes in anticipation of next year's taxes. They are glad to cooperate in any
Government program and hope that the rate on bills and certificates
of debt will cover expenses of handling after payment of taxes.
(6) Swift and Company. Until recently, Swift and Company
has had excess cash balances as high as $30 million. Increases
in hog prices last year caused the company to borrow from its

bank. As this inventory is processed and marketed they will reduce bank loans but will probably not have substantial idle funds
available for purchase of Government securities. They are interested

in tap issues for pension funds. They asked about lifting $50,000
limit on "F" and "G" bonds.
(7) Standard 011 Company of Indiana. The company has approxi-

mately $60 million invested in United States Government securities

longest maturities 1945. The present indications are that increased
volume of business will necessitate absorbing $15 million of idle

funds in their operations during the next six or eight months. If

-4-

232

business continues to increase at present rates, investments will
probably decrease further. They will buy some tap issues but they

like the flexibility of definite maturities at fixed interest rates.
They would be interested in bills maturing six to nine months at
1/2 per cent.

(8) Quaker Oats Company. In recent years, the company has

had up to $15 million in idle funds invested in Government securities.
Funds available for investment have decreased to $7-1/2 million
recently on account of higher material costs. Because of the
nature of the business, the company would prefer short paper

maturing during last quarter of calendar year. Bills are not
particularly attractive on account of the yield; six to nine
months certificates of debt at 1/2 per cent would be attractive.
They are interested in the idea of tap issues but think that type
of security is not as attractive for their purpose.
(9) Continental Casualty Company. The company will buy bills
and certificates of debt for casualty company; life company controlled by same interests already committed to invest 75 per cent
of their available funds in long-term Governments. They are now

buying 2-1/2's of 1967-72 but will buy tap issues if available
and the Government desires them to do so.

I talked with the following company officials at the
office of the Federal Reserve Bank of New York on March 19:
Mr. John Morton, Treasurer,
Singer Manufacturing Co.
Mr. J. Crane, Treasurer,

Standard 011 Company of New Jersey

-5-

233

Mr. Arthur Surkamp, Treasurer,
U. S. Rubber Company

Mr. John Raasch, Executive Vice President,
John Wanamaker

Mr. G. L. Edwards, Treasurer,
U. S. Steel Corporation

Mr. F. T. Fisher, Treasurer,
Corn Products Company

(1) Singer Manufacturing Company. The company holds $68

million Government securities--longest maturity September 15, 1948.

In addition, the company holds $28 million Canadian bonds. This
fund has accumulated as their operations in foreign countries have

contracted. Present indications are that the company will not
absoro this fund in the operation of their business unless they
are asked to do a substantial amount of war work. They would buy

six to nine months certificates of debt at 1/2 per cent. Inasmuch
as the investment account has been created for the purpose of ex-

panding foreign operations after the war, they do not particularly
require short-term investments. They would be very much interested

in five year tap issues.
(2) Standard 011 Company of New Jersey. The company has ap-

proximately $100 million in Government securities. Their total
cash and investment account is divided approximately as follows:
25% in cash

50% in bills
25% in other Government obligations
running from one to five years

The company holds large balances for operating subsidiaries
and since demands from these subsidiaries vary, they would prefer

continuing to buy bills and certificates of debt. So far this

-6-

234

year they have bought approximately $10 million Tax Savings Notes
and by June when they can estimate more accurately their taxes

for the current year, will undoubtedly increase this amount.
(3) United States Rubber Company. The company has approxi-

mately $10 million surplus cash on hand which they would invest in

bills and certificates of debt. If the company should acquire
additional idle funds not needed in the business for an extended

period, they might buy in their 8 per cent preferred stock or
redeem outstanding bonds. Anxious to cooperate with the Government

in any financing program. The company acquired last year $9 million

of Tax Savings Notes against a $15 million tax liability. The
first installment of tax this year was paid by presenting 50 per
cent notes and the balance in cash.
(4) John Wanamaker. The company has not been educated to

buy certificates of debt or bills. They believe both issues desirable for their purpose and would look favorably upon tap issues

for inventory reserves. They have several million dollars in
excess cash available. Mr. Raasch indicates that they are possibly
in a little easier position than some of their competitors due to
the fact that they have never relied on bank borrowings to carry
inventories. He thinks any plan the Government may develop to

utilize excess business funds is advantageous and he is glad to
cooperate.

(5) The U.S. Steel Corporation. The corporation has maintained

a policy of not investing idle cash reserves. At the present time
they have appropriated from surplus approximately $180 million

which will be paid out probably within the next eighteen months.

-7-

235

Because of far-flung operations, the company carries seven hundred
bank accounts in four hundred banks throughout the country. While

action with respect to changing their present policy would necessarily have to have the approval of the Finance Committee, Mr.
Edwards expresses the personal view that he thought the company
would cooperate in any Government program and thought they could

buy bills, certificates of debt, and tap issues. Their schedule
of payment against this appropriated surplus is sufficiently
flexible to permit the purchase of a tap issue, with a thirty-day
redemption provision.

(6) Corn Products Company. The company has approximately

$25 million cash on hand, part of which may be absorbed in the

operation of business during the next year. The company will
undoubtedly have to defer some maintenance thereby accumulating

additional funds. They will buy $7-1/2 million tax notes in
anticipation of this year's taxes but would be very much in-

terested in bills, certificates of debt, and a five-year tap
issue. They are enthusiastic about any procedure which will
help the Government carry out its financing program.

3/20 142

AMOUNT FOR WHICH

NAME AND LOCATION OF BANK

EACH BANK CAN

AMOUNT SUBSCRIBED
TO 21% BONDS

SUBSCRIBE

OFFERED 2/13/42

$100,270,000

$100,000,000

2 National City Bank, New York

77,500,000

77,500,000

3 Guaranty Trust Co., New York

130,000,000

10,000,000

61,400,000

60,700,000

50,000,000

50,000,000

37,500,000

25,000,000

40,500,000

40,500,000

8 First National Bank, Chicago

37,500,000

37,500,000

9 Chemical Bk.& Tr. Co., New York

35,000,000

25,000,000

10 Manufacturers Tr. Co., New York

37,445,000

37,445,000

11 First National Bank, New York

55,000,000

45,000,000

12 First National Bank, Boston

33,500,000

25,000,000

13 Irving Trust Co., New York

51,467,000

15,000,000

20,000,000

20,000,000

15 J. P. Morgan & Co., New York

20,000,000

10,000,000

16 Security-First N/B, Los Angeles

23,000,000

23,000,000

17 National Bank, Detroit

15,000,000

15,000,000

1 Chase National Bank, New York

4 Bank of America N.T.& S.A.,
San Francisco

5 Continental Illinois N/B & Tr.
Company, Chicago

6 Bankers Trust Co., New York

7 Central Hanover Blc.& Tr. Co.,
New York

14 Bank of the Manhattan Company,
New York

18 Philadelphia Nat'l Bank,
Philadelphia

19 New York Trust Co., New York

) Cleveland Trust Co., Cleveland

236

17,500,000
18,750,000
16,150,000

17,500,000
18,750,000

16,000,000

237

-AMOUNT FOR WHICH

NAME AND LOCATION OF BANK

21 Com Exchange Bank Tr. Co.,

EACH BANK CAN
SUBSCRIBE

AMOUNT SUBSCRIBED
TO 21% BONDS

OFFERED 2/13/42

$15,000,000

$15,000,000

4,500,000

4,500,000

23 Mellon National Bank, Pittsburgh

18,750,000

18,750,000

24 American Trust Co., San Francisco

9,500,000

4,000,000

7,500,000

2,000,000

44,750,000

30,000,000

27 Harris Trust & Svgs. Bk., Chicago

7,000,000

3,500,000

28 First National Bank, St. Louis

7,150,000

7,000,000

10,200,000

8,000,000

30 Bank of New York, New York

7,500,000

7,500,000

31 First Wisconsin N/B, Milwaukee

9,000,000

7,250,000

32 First National Bank, Baltimore

4,000,000

4,000,000

33 National City Bank, Cleveland

6,700,000

4,000,000

34 Seattle-First N/B, Seattle

6,000,000

6,000,000

35 Nat'1. Shawmut Bank, Boston

15,000,000

15,000,000

36 Detroit Bank, Detroit

3,925,000

3,885,000

37 Commerce Tr. Co., Kansas City, Mo.

5,000,000

5,000,000

38 Mercantile-Commerce Bank & Tr. Co.
St. Louis

7,000,000

New York

22 Northern Trust Co., Chicago

25 Wells Fargo Bkc. & Union Tr. Co.,
San Francisco

26 Union Trust Co., Pittsburgh

29 Pennsylvania Co. For Insurance
Philadelphia

39 Anglo California National Bank,
San Francisco

10,105,000

40 Manufacturers N/B, Detroit

3,750,000

41 Fidelity Union Tr. Co., Newark

6,750,000

(

42 United States N/B, Portland, Ore.

4,500,000

7,000,000

10,000,000
3,750,000
6,750,000
1,000,000

238

-3AMOUNT FOR WHICH

NAME AND LOCATION OF BANK

43 City N/B & Tr. Co., Chicago
44 Crocker First National Bank,

EACH BANK CAN
SUBSCRIBE

$3,700,000

AMOUNT SUBSCRIBED
TO 21% BONDS

OFFERED 2/13/42
None

6,000,000

$1,000,000

45 Savings Bank Tr. Co., New York

16,248,500

16,000,000

46 Public N/B & Tr. Co., New York

7,000,000

7,000,000

47 Marine Trust Company, Buffalo

7,500,000

7,500,000

48 Central National Bank, Cleveland

6,890,000

2,000,000

49 First N/B & Tr. Co., Minneapolis

6,000,000

3,000,000

50 San Francisco Bank, San Francisco

5,000,000

2,500,000

51 Marine Midland Tr. Co., New York

5,000,000

3,000,000

San Francisco

52 Farmers & Merchants N/B, Los Angeles 3,750,000

3,750,000

53 First National Bank, Dallas

5,500,000

5,500,000

54 First National Bank, Portland, Ore.

4,000,000

4,500,000

5,000,000

2,500,000

4,250,000

4,250,000

7,000,000

7,000,000

58 First National Bank, Atlanta

4,500,000

4,500,000

59 Commercial N/B & Tr. Co., New York

7,000,000

5,000,000

60 Indiana N/B, Indianapolis

4,500,000

4,500,000

61 Riggs Nat'1. Bank, Washington, D.C.

3,575,000

55 Northwestern Nat'1 Blc. & Tr. Co.
Minneapolis

56 Whitney Nat'1 Bank, New Orleans

57 Bank of California, N.A.,
San Francisco

62 Corn Exchange Nat'1 Bk.& Tr. Co.,
Philadelphia

63 California Bank, Los Angeles

4 First National Bank, St. Paul

5,775,000
4,000,000
6,000,000

3,700,000
2,000,000
4,000,000
6,000,000

239

-4AMOUNT FOR WHICH

EACH BANK CAN
NAME AND LOCATION OF BANK

SUBSCRIBE

AMOUNT SUBSCRIBED
TO 21% BONDS

OFFERED 2/13/42

65 Fifth Third Union Trust Co.,

$5,000,000

$5,000,000

66 Citizens & Southern Nat'1 Bk.,

3,825,000

3,825,000

67 Fidelity-Philadelphia Trust Co.,

8,850,000

8,000,000

68 Citizens Nat'1. Tr. & Svgs. Bank,

4,137,500

4,000,000

2,000,000

1,000,000

6,500,000

5,000,000

6,400,000

6,400,000

72 First National Bank, Pittsburgh

5,250,000

3,000,000

.3 State Bank of Albany, Albany

2,500,000

74 Wachovia Bk & Tr. Co., Winston-Salem

3,500,000

3,500,000

75 Mississippi Valley Tr.Co., St. Louis

4,050,000

4,050,000

76 Brown Brothers Harriman & Co. New York

6,663,000

5,000,000

77 Industrial Trust Co., Providence

5,750,000

Cincinnati

Savannah

Philadelphia

Los Angeles

69 First Nat'l Bank, Kansas City, Mo.
70 Girard Trust Co., Philadelphia
71 Brooklyn Trust Co., Brooklyn

78 United States Trust Co., New York

79 First National Bank, Philadelphia
80 National Bank of Commerce, Seattle

81 Peoples-Pittsburgh Tr.Co., Pittsburgh
82 Merchants National Bank, Boston
83 Manufacturers & Traders Trust Co.,
Buffalo

84 Farmers Deposit N/B, Pittsburgh
95 Toledo Trust Company, Toledo

14,000,000
3,555,000
2,500,000
6,750,000
3,000,000
5,500,000
7,500,000
4,000,000

None

1,000,000
8,000,000
2,500,000
2,500,000
6,750,000
500,000

5,500,000
6,000,000
4,000,000

-NAME AND LOCATION OF BANK

8b American Trust Co., Charlotte
87 Union Planters N/B & Trust Co.

240

AMOUNT FOR WHICH

AMOUNT SUBSCRIBED

EACH BANK CAN

TO 2% BONDS
OFFERED 2/13/42

SUBSCRIBE

$1,800,000

$1,800,000

3,500,000

3,750,000 .

5,550,000

5,550,000

7,000,000

7,000,000

4,000,000

4,000,000

10,000,000

10,000,000

92 Republic National Bank, Dallas

5,000,000

5,000,000

93 State Street Trust Co., Boston

4,237,000

1,000,000

94 Second National Bank, Boston

3,000,000

3,000,000

95 Central Trust Co., Cincinnati

3,350,000

3,375,000

96 Citisens Union National Bank,
Louisville

2,000,000

2,000,000

97 Ohio National Bank, Columbus

3,170,500

1,000,000

3,000,000

3,000,000

99 First National Bank, Birmingham

4,781,000

4,750,000

100 The National Commercial Bank &
Trust Company, Albany

3,250,000

3,250,000

Memphis

88 First National Bank, Cincinnati
89 Wilmington Trust Co., Wilmington

90 Hartford N/B & Tr. Co., Hartford
91 City Bank Farmers Tr. Co., New York

98 First & Merchants National Bank,
Richmond

Apparently these banks erroneously included some reserves in certifying
their capital and surplus.

3/201 1+2

BOSTON

AMOUNT FOR WHICH
EACH BANK CAN
E AND LOCATION OF BANK

st National Bank,

SUBSCRIBE

AMOUNT SUBSCRIBED
TO 21% BONDS

OFFERED 2/13/42

$ 33,500,000

$25,000,000

15,000,000

15,000,000

lustrial Trust Company,
ovidence, Rhode Island

5,750,000

1,000,000

robants National Bank,
ston, Massachusetts

3,000,000

500,000

artford, Connecticut

4,000,000

4,000,000

Street Trust Company,
ston, Massachusetts

4,237,000

1,000,000

ond National Bank,
ston, Massachusetts

3,000,000

3,000,000

ston, Massachusetts
tonal Shawnut Bank,
ston, Massachusetts

tford National Bank &
ust Company,

241

242
NEW YORK

AMOUNT FOR WHICH
EACH BANK CAN

AMOUNT SUBSCRIBED

SUBSCRIBE

OFFERED 2/13/42

$ 100,270,000

$100,000,000

77,500,000

77,500,000

130,000,000

10,000,000

37,500,000

25,000,000

40,500,000

40,500,000

35,000,000

25,000,000

37,445,000

37,445,000

New York, New York

55,000,000

45,000,000

Irving Trust Company,
New York, New York

51,467,000

15,000,000

20,000,000

20,000,000

20,000,000

10,000,000

low York Trust Company
New York, New York

18,750,000

18,750,000

form Exchange Bank Trust Company,
New York, New York

15,000,000

15,000,000

AME AND LOCATION OF BANK

base National Bank,
New York, New York

tional City Bank,
New York, New York

paranty Trust Company,
New York, New York

nkers Trust Company,
New York, New York

TO 21% BONDS

entral Hanover Bank & Trust
Company,

New York, New York

hemical Bank & Trust Company,
New York, New York

Maunfacturers Trust Company,
New York, New York

first National Bank,

ak of the Manhattan Company,
New York, New York

P. Morgan & Company, Inc.
New York, New York

Bank of New York

New York, New York

idelity Union Trust Company,
ark, New Jersey
Savings Bank Trust Company,
New York, New York

7,500,000

6,750,000

16,248,500

7,500,000
6,750,000
16,000,000

243

-2-

AME AND LOCATION OF BANK

AMOUNT FOR WHICH
EACH BANK CAN
SUBSCRIBE

AMOUNT SUBSCRIBED
TO 21% BONDS

OFFERED 2/13/42

alle National Bank & Trust
Company,

7,000,000

$7,000,000

7,500,000

7,500,000

5,000,000

3,000,000

New York, New York

7,000,000

5,000,000

rooklyn Trust Company,
Brooklyn, New York

6,400,000

6,400,000

New York, New York

$

rine Trust Company,
Buffalo, New York

rine Midland Trust Company,
New.York, New York

emercial National Bank &
trust Company,

, Bank of Albany,
Albany, New York

rown Brothers Harriman & Company,
New York, New York

hited States Trust Company,
New York, New York

2,500,000

None

6,663,000

5,000,000

14,000,000

8,000,000

5,500,000

5,500,000

10,000,000

10,000,000

3,250,000

3,250,000

unfacturers & Traders Trust
Company,

Buffalo, New York

ity Bank Farmers Trust Company,
New York, New York

National Commercial Bank &
Trust Company,

Albany, New York

244
PHILADELPHIA

WE AND LOCATION OF BANK

Mladelphia National Bank,
Aladelphia, Pennsylvania

AMOUNT FOR WHICH
EACH BANK CAN

AMOUNT SUBSCRIBED

SUBSCRIBE

OFFERED 2/13/42

TO 21% BONDS

$ 17,500,000

$ 17,500,000

10,200,000

8,000,000

5,775,000

2,000,000

8,850,000

8,000,000

ansylvania Company for
Insurance,

Philadelphia, Pennsylvania
TO Exchange National Bank
Trust Company,

Philadelphia, Pennsylvania

Melity-Philadelphia Trust
company,

Philadelphia, Pennsylvania
rard Trust Company

ladelphia, Pennsylvania

6,500,000

rst National Bank,
Philadelphia, Pennsylvania

3,555,000

linington Trust Company,
Wilmington, Delaware

7,000,000

5,000,000
2,500,000
7,000,000

245
CLEVELAND

AMOUNT FOR WHICH
EACH BANK CAN
WE AND LOCATION OF BANK

SUBSCRIBE

Loveland Trust Company,
Cleveland, Ohio

$

AMOUNT SUBSCRIBED

TO 2-1 BONDS
OFFERED 2/13/42

16,150,000

$16,000,000

18,750,000

18,750,000

44,750,000

30,000,000

6,700,000

4,000,000

6,890,000

2,000,000

5,000,000

5,000,000

5,250,000

3,000,000

-

llon National Bank,
Pittsburgh, Pennsylvania
ion Trust Company,

Pittsburgh, Pennsylvania

tional city Bank,
Cleveland, Ohio

entral National Bank,
Cleveland, Ohio

1fth Third Union Trust Company,
Cincinnati, Ohio
11st National Bank,

Pittsburgh, Pennsylvania

-

poples-Pittsburgh Trust Company,
Pittsburgh, Pennsylvania

6,750,000

armers Deposit National Bank,
Pittsburgh, Pennsylvania

7,500,000

6,000,000

4,000,000

4,000,000

5,550,000

5,550,000

3,350,000

3,375,000 .

ledo Trust Company,
Toledo, Ohio

first National Bank,
Cincinnati, Ohio
entral Trust Company,

Cincinnati, Ohio
hio National Bank,
Columbus, Ohio

3,170,500

6,750,000

1,000,000

Apparently this bank erroneously included some reserves

in certifying its capital and surplus.

246
RICHMOND

IS AND LOCATION OF BANK

National Bank,
1timore, Maryland.

(Reserves

abovia Bank & Trust Company,

nation-Salem, North Carolina.
rican Trust Company,

arlotte, North Carolina.
st & Merchants National Bank,
chmond, Virginia

.

AMOUNT SUBSCRIBED
TO 21% BONDS

SUBSCRIBE

OFFERED 2/13/42

$ 4,000,000

est

gg National Bank,
shington, D. C.

AMOUNT FOR WHICH
EACH BANK CAN

$4,000,000

3,575,000
302,000)

3,700,000 .

3,500,000

3,500,000

1,800,000

1,800,000

3,000,000

3,000,000

Apparently this bank erroneously included some reserves

in certifying its capital and surplus.

247
ATLANTA

AND LOCATION OF BANK

they National Bank,
Orleans, Louisiana

AMOUNT FOR WHICH
EACH BANK CAN

AMOUNT SUBSCRIBED

SUBSCRIBE

OFFERED 2/13/42

$ 4,250,000

$ 4,250,000

4,500,000

4,500,000

3,825,000

3,825,000

4,781,000

4,750,000

est National Bank,
lanta, Georgia

isens & Southern National Bank,
ranmah, Georgia

st National Bank,
Irmingham, Alabama

TO 21% BONDS

248

CHICAGO

AND LOCATION OF BANK

AMOUNT FOR WHICH
EACH BANK CAN
SUBSCRIBE

AMOUNT SUBSCRIBED

TO 21% BONDS

OFFERED 2/13/42

timental Illinois National
nk & Trust Company,

hicago, Illinois
est National Bank,

Chicago, Illinois

ional Bank of Detroit,
Detroit, Michigan
there Trust Company,

$ 50,000,000

$ 50,000,000

37,500,000

37,500,000

15,000,000

15,000,000

4,500,000

4,500,000

7,000,000

3,500,000

filmaukee, Wisconsin

9,000,000

7,250,000

Detroit Bank,
Detroit, Michigan

3,925,000

3,885,000

enfacturers National Bank,
stroit, Michigan

3,750,000

3,750,000

Chicago, Illinois
rris Trust & Savings Bank,

hicago, Illinois
rit Wisconsin National Bank,

y National Bank & Trust
capany,

Chicago, Illinois
diana National Bank,

Indianapolis, Indiana

3,700,000
4,500,000

None

4,500,000

249
ST. LOUIS

AKE AND LOCATION OF BANK

Irst National Bank,
St. Louis, Missouri

AMOUNT FOR WHICH
EACH BANK CAN

AMOUNT SUBSCRIBED

SUBSCRIBE

OFFERED 2/13/42

TO 21% BONDS

7,150,000

$ 7,000,000

St. Louis, Missouri

7,000,000

7,000,000

Ississippi Valley Trust Company,
Ste Louis, Missouri

4,050,000

4,050,000

Memphis, Tennessee

3,500,000

3,750,000

tizens Union National Bank,
Louisville, Kentucky

2,000,000

2,000,000

$

arcantile-Commerce Bank &
trust Company,

ion Planters National Bank &
Trust Company,

Apparently this bank erroneously included some reserves

in certifying its capital and surplus.

250
MINNEAPOLIS

VE AND LOCATION OF BANK

AMOUNT FOR WHICH
EACH BANK CAN

AMOUNT SUBSCRIBED

SUBSCRIBE

OFFERED 2/13/42

TO 21% BONDS

Irst National Bank & Trust

$ 6,000,000

$ 3,000,000

Minneapolis, Minnesota.

5,000,000

2,500,000

ret National Bank,
St. Paul, Minnesota.

6,000,000

6,000,000

Company,

Minneapolis, Minnesota.
orthwestern National Bank &
trust Company,

251
KANSAS CITY

ME AND LOCATION OF BANK

spares Trust Company,
Kansas City, Missouri

rst National Bank,
ansas City, Missouri

AMOUNT FOR WHICH
EACH BANK CAN
SUBSCRIBE

$

AMOUNT SUBSCRIBED
TO 21% BONDS

OFFERED 2/13/42

5,000,000

$ 5,000,000

2,000,000

1,000,000

252
DALLAS

AND LOCATION OF BANK

st

AMOUNT FOR WHICH
EACH BANK CAN
SUBSCRIBE

National Bank,

allas, Texas.

public National Bank,
allas, Texas.

$

AMOUNT SUBSCRIBED
TO 21% BONDS

OFFERED 2/13/42

5,500,000

$ 5,500,000

5,000,000

5,000,000

253
SAN FRANCISCO

AND LOCATION OF BANK

of America N.T.& S.A.,

Francisco, California
curity-First National Bank,
Los Angeles, California
rican Trust Company,

Francisco, California

AMOUNT FOR WHICH
EACH BANK CAN
SUBSCRIBE

AMOUNT SUBSCRIBED
TO 21% BONDS

OFFERED 2/13/42

$ 61,400,000

$ 60,700,000

23,000,000

23,000,000

9,500,000

4,000,000

7,500,000

2,000,000

6,000,000

6,000,000

10,105,000

10,000,000

4,500,000

1,000,000

6,000,000

1,000,000

5,000,000

2,500,000

3,750,000

3,750,000

4,000,000

4,500,000

11a Fargo Bank & Union
ust Company,

Francisco, California
attle-First National Bank,
Beattle, Washington

California National Bank,
Francisco, California
Ited States National Bank,
fortland, Oregon

cker First National Bank,
San Francisco, California
Francisco Bank,

as Francisco, California
mers & Merchants National Bank,

Angeles, California

rst National Bank,
Portland, Oregon

of California, N.A.,

San Francisco, California

7,000,000

lifornia Bank,
Los Angeles, California

4,000,000

7,000,000
4,000,000

tizens National Trust &
sings Bank,

Angeles, California
tional Bank of Commerce,
Seattle, Washington

4,137,500
2,500,000

4,000,000
2,500,000

. Apparently this bank erroneously included some reserves in

certifying its capital and surplus.

254

Reey 3/20
B=1288

COMPARISON OF PAR AND BOOK VALUES OF UNITED STATES GOVERNMENT OBLIGATIONS

AS REPORTED BY STATE BANK MEMBERS DECEMBER 31, 1941

CONFIDENTIAL

(Amounts in thousands of dollars)

Book

value

Par

of book
over par

value

Book

value

Direct obligations--total
Treasury bills
Treasury notes

Bonds maturing in 5 years
or less

Bonds naturing in 5-10
years

Bonds maturing in 10-20
years

Bonds naturing after 20
years

5,805,259
295,708

1,122,264
694,746

1,634,602
1,703,350
354,589

5,951,466
295,633

1,120,801
715,903

1,687,744
1,765,799
365,581

3,299,999

1,541,858

Reconstruction Finance
Corporation
Home Owners Loan Corp.

Federal Farm Mortgage
Loan Corporation

Other Government corporations anu agencies

1,548,275

726,355

726,830

390,651

393,464

202,354
222,498

205,096
222,885

of book
over par

value

Book

value

3,387,602

2.6

Excess

of book
over par

Excess

Book

Par

value

value

(Per cent)
493,274

1,532,081

2.5

1,011,986

1,031,783

36,674

36,664

--

38,298

38,291

--

146,034

146,451

of book

over par
(Per cent)
1.9
--

--

220,736

220,678

--

-.1

728,749

726,761

-.3

247,481

247,589
121,771

75,363

3.0

3.2

118,499

76,667

517,470

2.7

500,884

376,442

3.0

255,503

.8

365,283

257,489

3.8

603,777

624,983

3.4

383,796

401,772

3.2

4.0

124,632

2.5

107,992

111,113

2.8

121,560

311,963

313,608

256,520

258,216

114,469

114,633

.1

81,210

81,337

.2

--

98,130

89,347

90,034

.8

97,629

.5

.8

40,664

41,396

37,529

38,205

1.1

-.1

59,449

43,434

48,640

59,201

3.1

1,013,816

1,053,813

3.5

710,777

739,044

125,037

129,836

973,375

976,451

3.0

granteed obligations-cotal

Par

(Per cent)

(Per cent)
2.5

Excess

1

Par

value

Excess

Country banks

Reserve city banks

Central Reserve city banks1

Total, all State bank members

.4

.1

.7

1.3

.2

530,676
203,675
124,161

114,863

530,860
205,300
125,495

114,796

3.7

.3

.5

1.8

.4

.3

1.7

.7

1.8

.4

About 96 per cont of the total Government security holdings of this class of banks were reported by State bank members in Now YorkBOARD
City,OF GOVERNORS OF THE
FEDERAL RESERVE SYSTEM.
and only 4 per cent by State bank mombors in Chicago.
DIVISION OF BANK OPERATIONS,
FEBRUARY 18, 1942.

255
COMPARISON OF PAR AND BOOK VALUES OF UNITED STATES GOVERNMENT OBLIGATIONS AS REPORTED BY NATIONAL BANKS

FIDENTIAL

DECEMBER 31, 1941

(Amounts in thousands of dollars)

Total, all national banks
Par

value

Book

value

Excess

of book

overpar

New York City 2
Par

value

Book

value

reasury bills
treasury notes

fonds maturing in 10-20
years

value

over par
(Percent)

Par

value

222,339

222,389 --

258,110

258,004

1,380,132

1,886,439 .3

935,921

940,434

.5

107,969

108,184 .2

501,958

503,014

716,561

736,185 2.7

278,386

290,915 4.5

55,005

56,325 2.4

231,675

1,934,071

1,966,265 1.7

373,620

395,916 6.0

99,111

103,978 4.9

3,578,874 3,690,358 3.1

528,088

558,524 5.8

487,634

800,709 2.2

24,797

24,846 .2

178,706

aranteed obligations-

value

3,688,949

3,761,483 2.0

Excess

Book

value

(Percent)

123,495 -.1

783,123

Par

over_per

123,559

675,265

of book

value

--

675,453

1,150,814 1,174,854 2.1

Country national banks

Excess

Book

2,334,130 3.1

Bonds saturing after 20
years

value

of book

Reserve city nat. banks

2,264,371

ads maturing in 5-10
years

over par

Book

Par

Excess

9,755,221 2.0

9,568,214

onds naturing in 5 yrs.
or less

of book
(Percent)

(Percent)

not obligations--total

Chicago 2/
Excess

of book

over par
(Percent)

2 464,080 2,484,754

--

.8

71,395

71,377

334,284

334,807

237,484 2.5

151,495

151,461

884,138

901,391 1.9

577,152

564,980 -2.1

501,545 2.9

1,567,413

1,608,998 2.7

182,433 2.1

245,605

252,592 2.8

334,015

340,838

.2

.2

--

995,739 1,021,291 2.6
2.0

749,893

60,574

60,678 .2

853,974

859,353

.6

598,821

602,603

.9

761,126 1.5

.6

2,263,262 2,283,760

223,468 .3

32,893 --

215,354

215,653

140,003

.2

32,891

139,751

.2

222,690

.1

612,017

363,224

369,760 1.8

5,041

5,106 1.3

392,441

395,455

261,670

264,037

.9

1,034,358 1.2

.8

1,022,376

Federal Farm kortgage
Corporation

71,134 5.3

792

800 1.0

123,523

125,317 1.5

97,639

67,579

96,635

288,529

294,890 2.2

Other Government corporations and agencies

342,495

96,400

96,764 .4

21,850

21,879 .1

122,656

122,928 .2

100,765

100,924

341,671

total

construction Finance
Corporation
done Owners Loan Corp.

610,686

.2

Except nonmember national banks outside the continental United States.
Central reserve city banks only.

BOARD OF COVERNORS OF THE

FEDERAL RESERVE SYSTEM,

DIVISION OF BANK OPERATIONS,
MARCH 12, 1942

1.0

.2

256

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 20, 1942
TO

Secretary Morgenthau

FROM

Mr. White

Revision of Capital Movements Reports

Subject:

Because of the new situation brought on by the war we
propose, with your approval, to make several changes in
collecting and publishing capital movements data.

1. Instead of weekly reports we shall ask the banks
to report monthly, and we shall eliminate entirely the

quarterly supplementary reports. On some matters, the

new monthly reports will provide fuller information than

formerly, particularly on official funds. The effect of
this change will be to reduce the reporting work of the
banks to less than half of what they now do.

2. Instead of publishing in the Treasury Bulletin

the details of weekly capital movements by countries,
we shall report only the monthly total capital movements.
This will reduce from fourteen pages to two pages the
space in the Treasury Bulletin devoted to these reports.

In addition to this saving in paper, printing, and labor,
the suspension of publication of details on capital movements by countries will obviate any possibility that
information on shipments can be derived from a study of

capital movements.

3. If you approve of these changes, we shall put
them into effect with the April issue of the Treasury

Bulletin.

March 20, 1942
MEMO FOR THE SECRETARY'S DIARY

Under Secretary of War Patterson called me up
at 6:00 to say that General Gross returned from Philadelphia and reported that they loaded 378 care in one
day. I gather the average heretofore to be 200, and

while the arguing was going on between Somervell and
Lew Douglas, the Maritime Commission's General Sullivan

told his man Gross just to go in and take over and sec
that the ships are loaded. He offered to have General

Gross call on me Saturday, but I said I didn't think it

was necessary. But I think it would be a good thing
for George Haas to have Tickton contact him before he
goes to Philadelphia on Monday. I want Tickton to go to
Philadelphia both this Monday and the following Monday,
and Patterson said that was entirely agreeable to him.
I also told him that whatever Tickton found in Philadelphia and reported to me that I would give a copy of
this to Under Secretary of War Patterson. Please see
that this is done even though I am out of town.
George Haas, I think it would be interesting
to find out how many cars have been loaded each day in

Philadelphia in the ships bound for Russia, starting

with March 9th. I think March 9th is the day I first
looked into it. If it is possible, please get those

figures and keep them up to date for me until further
notice. That is, the number of freight cars loaded each
day into ships bound for Russia, beginning with March

9th - if that is the first day - until further notice.
First report sent to Hangs 3/25/47 - Mr. Has

will heepup-

267

257
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 20, 1942

Secretary Morgenthau

TO

FROM

Mr. Hape

Subject: Current Dévelopments in the High-grade Security
Markets; Purchases of Treasury Bills Before and

After the Rise in the Bill Rate
SUMMARY

(1) Prices of Treasury notes have held steady during
the past three weeks, while prices of Treasury
bonds have advanced from 1/2 to 1-1/2 points.
Tax-exempt bonds have been stronger than taxable
bonds (Chart I).

(2) The sharp rise in the bill rate has not greatly
affected the distribution of bids for Treasury
bills by Federal Reserve districts or by classes
of bidders (Chart II). The total amount of bids
has not changed materially. Holdings of Treas-

ury bills by New York City banks have decreased,
however, while holdings by banks outside of New

York City have risen (Chart III).

(3) Total loans of weekly reporting member banks have
remained stable since the beginning of the year.

Commercial loans of these banks, however, increased

by $235 millions during this period (Chart IV).

(4) The price of municipal bonds fell during February
(average yields rose by 15 basis points), while
the price of high-grade corporate bonds remained
stable (Chart v).

258
Secretary Morgenthau - 2

I. United States Government Securities
Price changes of United States Government securities
since February 26 have been mixed. Treasury notes have
remained practically unchanged, while Treasury bonds have
advanced steadily (Chart I). Tax-exempt Treasury bonds
advanced over one point during this period, while comparable taxable bonds advanced about one-half a point.

During the past three weeks, the average yield on partially tax-exempt Treasury bonds, moving inversely to prices,
has decreased by 10 basis points.
The following table shows price changes by maturity
classes since February 26 for taxable and tax-exempt notes

and bonds:

Average price change
February 26 - March 19
Taxable

:

issues

:

Taxexempt

issues

::

All
issues

(Decimals are thirty-seconds)
Notes

1 to 3 years
3 to 5 years

0

-

- .01

0

+ .01

+ .01

+ .17
+ .13

+ .29

Bonds

+1.02
5 to 15 years to call
15 years and over to call +1.14

+1.03

259
Secretary Morgenthau - 3

II.

Purchases of Treasury Bills Before and

After the Rise in the Bill Rate

Did the recent precipitous rise in the Treasury bill rate

from .07 percent on October 29 to 31 percent -- the highest
since 1937 -- on December 31 change the distribution of Treasury bill purchases? To ascertain whether the increased yield
of Treasury bills attracted a more general participation in
their purchase, a study was made of the bill tenders submitted
and of Treasury bill holdings prior and subsequent to the rise.
Chart II shows, by months, the proportions of bill tenders

submitted by banks, bond dealers, and others compared with the

rate on Treasury bills. The extent to which participation
changed with fluctuations in the bill rate is summarized in
the following table:

September
1941

December

March 4,

1941

1942

(Percent)

Average bill rate

0.06

0.29

0.22

Proportion of bill

tenders submitted by:
Banks

Bond dealers

Others

83
5

12

73

17
10

86
7

7

As the table indicates, the proportionate participation
by banks declined slightly, while bond dealers substantially
increased their share when the bill rate rose from .06 to
.29 percent. By March 4, 1942, however, banks were bidding

for a larger share than in September, while the proportion of
tenders submitted by other bidders had fallen from 12 to 7 percent. There was no important increase in the total average
amount of tenders received in this period.

260

Secretary Morgenthau - 4

Tenders submitted by Federal Reserve districts are sum-

marized in the following table:
August

November

and

:

September

:
:

1941

and

December
1941

January,
February
and March 4,
1942

:

:

(Percent)

Average bill rate
New York and Chicago

All other districts

0.09
93

7

0.26

0.23

83

86

17

14

As the table indicates, the rise in the bill rate was ac-

companied by only a moderate change in the distribution of
the tenders by Federal Reserve districts.

Chart III shows that weekly reporting member banks in-

creased their holdings of bills by $149 millions, while all

others increased theirs by $199 millions over the entire pe-

riod from August 1941 to March 1942. Banks outside of
New York and Chicago increased their holdings by $266 millions;
Chicago banks, by $90 millions; while the holdings of New York

banks declined by $207 millions. The much greater rise in the
holdings of bills than in the tenders for them of banks outside of New York City and Chicago indicates that these banks

must have ultimately received a substantial portion of the
bills purchased by New York City banks as well as those purchased by dealers.

261
Secretary Morgenthau - 5

III. Loans of Weekly Reporting Member Banks

There has been little net change in the volume of total
loans of weekly reporting member banks since the beginning
of the year (Chart IV). Commercial loans, however, have
risen steadily, the increase since the third week in January
amounting to $235 millions. Non-commercial loans declined
about the same amount, most of the decline occurring at the
beginning of the year. The rise in commercial loans is
interesting, for it has been argued that the curtailment of

peacetime production would increase idle cash balances of
business enterprise which could be used to decrease bank
loans. Apparently, whatever tendency there has been in this
direction has been more than compensated for by the needs of
industries engaged in wartime production.

Chrysler Corporation, for instance, recently negotiated
a huge revolving credit arrangement for $100 millions or more
to be borrowed over a 5-year period. Other wartime industries
have also received substantial bank credits.
IV. Other Domestic High-grade Securities
The prices of high-grade corporate bonds remained stable

during the last month. The Treasury average yield of 5 highgrade corporate bonds did not vary by more than 2 basis points
during this period. Municipal bond prices, however, were down.
The Bond Buyer's average yield of 11 high-grade municipal bonds
showed a rise of 15 basis points to 2.19 percent from February 1
to March 1 (Chart V).

The volume of new bonds publicly offered on the New York

market has risen. The total for the three weeks ending

March 13 was $68 millions, as compared with $32 millions of
new offerings during the 3 weeks ending February 20. Most
of this rise occurred during the week ending March 6 when

$32.5 millions of first mortgage bonds were offered by the

Pennsylvania Electric Company and $15 millions of debenture
bonds by the Schenley Distillers Corporation.
Attachments.

262
Chart I

CHANGES IN THE PRICES OF U.S. SECURITIES
Points Plotted Represent the Difference from December 6, 1941 Price of Each Maturity Class
1942

TIT no TT
1942

14

JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV

POINTS

25
28

20
24

TITT POINTS
(Net Change)

21

DEC

APRIL

MARCH

FEBRUARY

JANUARY
17

POINTS

(Net Change)

(Net Change)

Daily

Saturday Quotations
+2
+2

+1

NOTES
3-5 Years

J-5 Years

+

NOTES

1

+1

+

/

o

o

NOTES

o

1-3 Years

0

NOTES
1-3 Years

BONDS

I

-1

-5-15 Years to Call

-1

-2

-2

BONDS

5-15 Years to Call

BONDS
Over 15 Year to Call

1

-1

-3
-3

-2

-2
4

-4

2
-2
BONDS
Over IS Years to Call

-5
-5

3

-3

3

6

-6

-3
4

-7

-4

24

30

JANUARY

FEBRUARY

14

MARCH

17

-4-

7

1111-8

7

DEC JAN FEB MAR APR MAY JUNE JULY AUG. SEPT. OCT NOV.
1942

21

8

28

28
14

21

4

JU

.

"

-7

25

4

APRIL

1942

-153-M

- - and -

Office of the Secretary of the Treasury

COMPARISON OF PERCENTAGE DISTRIBUTION OF TREASURY BILL TENDERS
WITH BILL RATES
Bill Rates
PERCENT

Monthly Average of Weekly Figures

Others
Dealers

Tenders

.30

Banks

PERCENT

Treasury Bill Rates
.25

100

.20

80

.15

60

.10

40

.05

20

o

0

Aug.

Sept.

Oct.

Nov

Dec.

Jan.

Feb.

Mor."

Apr.

May

June

July

*First Week only

- and -

Office of the Secretary of the Treasury

B-232

III
COMPARISON OF TREASURY BILL HOLDINGS WITH BILL RATES
Bill Rates

Holdings
DOLLARS
Billions

PERCENT

Monthly Average of Weekly Figures

30

All Other Holders

2.4

Others

Treasury Bill Rates

Holdings of All
Chicago

Weekly Reporting
Member Banks

New York

.25

2.0

.20

1.6

15

1.2

.10
.8

.05
.4

O

o

Aug.

Sept.

Oct.

Nov.

Dec.

Jan.

Feb.

Mor."

Apr.

May

June

July

Average of First Two Weeks only

-.--I

Office of the Secretary of the Transary

B-233

265 Chart IV

LOANS - WEEKLY REPORTING MEMBER BANKS
1929

1935

1933

1931

1939

1937

DOLLARS

Billions

-

WEEKLY

1941

F MAM

J

MONTHLY

DOLLARS
Billions

1940

1941

SOND

1942
DOLLARS

Billions
12

12

18
18

11

11

16
16

10

10

14
14

TOTAL
TOTAL
9
9

12
12

8
8

10
10

7
7
8

8
6

Commercial

6

Commercial

New Series

6

ONE Series

New Series

All Other

5

Commercial
6

5

New Series

4

4
4

All Other

4

All Other

New Series

ONE Series

2

2
a

AMJ

3

M

M

F

J
8
0

0

1929

1931

1933

1935

1939

1937

1941
12

12

7

Cities other than

10
10

New York and Chicago

6

5

Cities other than

8

8

New York and Chicago

5
4

6
4

6

New York City
3

4
3
4

I

New York City

I

Chicago
2

2

Chicago
0

0

0

1935

1941

J

- - technology the Transart

1933

1939

F

I-

1931

1937

MA M J JASONDJFMA M J J A s o N D J F
M
1942
u

1929

THE

vistude

when

0

deducts

1940

1941

F-99-C

Chart V
COMPARISON OF THE YIELDS OF
HIGH-GRADE CORPORATE AND MUNICIPAL BONDS
First Day of the Month Figures. 1939 to Date
1939

1941

1940

1942

PERCENT

PERCENT
3.25
3.25

3.00

High Grade
Corporate Bonds

3.00

Treasury Average

2.75

2.75

2.50
2.50

2.25
2.25

2.00

High Grade

2.00

Municipal Bonds
Bond Buyer (11 Cities)

1.75

1.75

1.50
1.50

PERCENT
PERCENT
1.00
1.00

Spread

.75

.75

.50
.50

.25
25

0

0

- . the Benefits was I

1939

1940

1941

1942

F-226

268

March 20, 1942

MEMORANDUM FOR THE SECRETARY'S FILES

Meeting in Mr. White's Office
March 20, 1942
12:15 p.m.

Present: Mr. D. W. Bell
Mr. White

Dr. Viner
Mr. B. Bernstein
Mr. Southard
Mr. Friedman

The matter of the financial aid to China was reviewed and the
question of whether the State Department's suggestion of an exchange
of letters should be adopted was discussed. It was agreed that an
exchange of letters, including the draft prepared by Dr. Viner, was
not desirable. Dr. Viner agreed, saying that he was opposed to
any exchange of letters and had merely prepared a draft because he
was so instructed. It was also agreed that the Secretary should
present a memorandum to the President and that the latter should
decide the issue. A draft of a memorandum to the President was
gone over and a final draft agreed on by those present.

269
preference

is Middles's suggestion of a
reply. I would disponse with
the reply viless the Chinese

valusteered 12.
B.3 and S-2 are Resilten's suggestions.
(Viner's commute)

270

a-1

DRAFT OF LETTER FROM THE SECRETARY OF THE TREASURY TO THE
CHINESE MINISTER FOR FOREION AFFAIRS.

My dear Mr. Ministers

You, of course, know that under the governmental procedure

of this country I - expected as Secretary of the Treasury to
make periodic reports to the Congress in regard to my custody and
disposition of government funds and the manner in which I have

carried out the financial responsibilities assigned to me by the

Congress. To assist me in doing this in relation to public
law no. 442-77th Congress, approved, February 7, 1942 and public

law no. 452-88th Congress, approved, February 12, 1942, providing

for the rendering of financial aid to China, I should appreciate
it if the Government of China would be so good as to inform me from

time to time and in 80 far as is practicable with respect to the
uses which the Government of China will have made and will contemplate making of the funds placed at its disposal by the Government

of the United States pursuant to the public lawe nextioned, and
also with respect to the results accomplished thereby in connection
with our common war effort.

I wish to assure you and through you the Government of China

that appropriate officials of the Government of the United States
will be available at any time, upon request of the Government of
China, to confer regarding any technical problems which may arise
in connection with the financial aid being extended to the Government
of China by virtue of the agreement which we are signing today, and

such officials will be prepared also, upon request, to exchange in
formation and suggestions regarding ways and means of most effectively
applying the funds under reference toward achieving the purposes which
are commonly envisaged.

271
DRAFT OF LETTER FROM THE CHINESE MINISTER FOR FOREIGN AFFAIRS
TO THE SECRETARY OF THE TREASURY.

My dear Mr. Secretary:

I have your letter of today's date in which you state that, with
a view to assisting you in making periodic reports to the Congress
in relation to public law no. 442-77th Congress, approved, February 7,
1942 and public law no. 452-77th Congress, approved, February 12,

1942, providing for the rendering of financial aid to China, it would
be appreciated if the Government of China would inform you from time

to time and in so far as is practicable with respect to the uses
which the Government of China will have made and will contemplate

making of the funds placed at its disposal by the Government of the
United States pursuant to the public laws mentioned, and also with

respect to the results accomplished thereby in connection with our
common war effort.

Under authorisation from my Government, I am glad to assure you

that the Government of China will be glad to assist you in the manner
indicated.

I - glad to assure you also that the Government of China will
and

expect from time to time/as occasion arises to avail itself of the
kind offer contained in the last paragraph of your letter under refer.
once to confer and to exchange information and suggestions in the
manner suggested.

272

DRAFT OF LETTER FROM THE SECRETARY OF THE TREASURY TO THE CHINESE
MINISTER FOR FOREIGN AFFAIRS.

My dear Mr. Ministers

As we proceed to the signing of the agreement making available

to the Government of China the financial aid provided for in
public law no. 442-77th Congress, approved, February 7, 1942, and
public law no. 452-77th Congress, approved February 12, 1942,
I wish to assure you and through you the Government of China that
the Government of the United States desires, as a manifestation

of the cooperative spirit which underlies the common war effort of
China and the United States, to make available, upon request of
the Chinese Government, appropriate officials to confer from time
to time regarding any technical problems which may arise in con-

nection with the financial aid to be extended to the Government of
China by virtue of the agreement which we are signing today, and
upon request, to exchange information and surgestions regarding ways

and means of most effectively applying the funds under reference
towards achieving the purposes which are commonly envisaged.

I2
273
DRAFT OF LETTER FROM THE CHINESE MINISTER FOR FORKIGN AFFAIRS
TO THE SECRETARY OF THE TREASURY.

by dear Mr. Secretary:

I acknowledge receipt of your letter of today's date in
regard to the extension to the Government of China of the financial
aid provided for in public law no. 442-77th Congress, approved,
February 7, 1942, and public law no. 452-77th Congress, approved,
February 12, 1942, and I wish to assure you that the Government of

China also desires, as a manifestation of the cooperative spirit
which underlies the common war effort of China and the United States,

to designate appropriate officials to confer from time to time
regarding any technical problems which may arise in connection with
the financial aid to be extended to the Government of Ohina by
virtue of the agreement which we are signing today, and to exchange
information and suggestions regarding ways and means of most

effectively applying the funds under reference toward achieving
the purposes which are commonly envisaged,

274
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE March 20, 1942
TO

FROM

Mrs. McHugh
Mr. Kuhn

The labor papers were sent to Secretary Morgenthau's house
last night as he requested.

F. K. .

275

March 19, 1942
Ferdinand Kuhn

Secretary Morgenthau

will you please let me have as soon as possible
any editorial comment in any of the Labor papers on
our Tax Program. The day you were sick, we had a
meeting in my office in regard to who such handle

the tax publicity. I suggest that you ask Miss
Chauncey to let you read that part of the 9:30 meeting

that has to do with that discussion, or all of it if
you wish. You will see from the transcription that as
a result of that, Paul was authorized by me to go ahead
and get somebody. If you have any questions to ask in

regard to this, I will be glad to discuss it with you.

276
FEDERAL WORKS AGENCY
WORK PROJECTS ADMINISTRATION
1734 NEW YORK AVENUE NW.

WASHINGTON D.C.
HOWARD O. HUNTER

PROJECTS

or

The Honorable

The Seoretary of the Treasury
My dear Mr. Secretary:

This will acknowledge your letter of March 13, 1942,
relative to the participation of New York City WPA bands and orchestras in the promotion of Defense Bonds and Stamps sales.

All music units of the Work Projects Administration are
being urged to cooperate with Treasury officials by offering their
services to aid in the sale of Defense Bonds and Stamps. In many
states Music Project orchestras are giving concerts to which admission is obtained by the purchase of a Defense Stamp. As an
example of this policy, a concert was given at Eastwood Park,
Detroit, Michigan, on February 8, at which were sold $6,400 in
Bonds and $500 in Stamps.

While it is believed that the regrettable experience

of your representatives with the New York City Music Project was

due to an excessively literal interpretation of administrative
regulations, I wish you to know that the Work Projects Administrator
for New York City has been advised of our policy in promoting

Defense Bond and Stamp Sales through the use of MPA bands and

orchestras.

I can assure you that complete cooperation from the
New York City Music Project will be available from this date.
Very truly yours,

Commissioner

277

March 20, 1942

TO: HAROLD N. GRAVES

E

SUBJECT: PROGRESS REPORT FROM DEFENSE SAVINGS STAFF

PAYROLL SAVINGS

The Payroll Savings Plan has been installed
by more than 40,000 concerns throughout the nation. This
means that approximately 18,000,000 workers now are able

to buy bonds through the Payroll Savings Plan. Seventythree percent of all concerns employing more than 500,
and forty-seven percent of all concerns employing between

100 and 499 workers, have installed the plan.
Thirteen states report that all concerns employing
more than 500 workers have installed plans. States that have

completed this first major objective are: Arizona, Kansas,
Maine, Missouri, Montana, Nevada, New Hampshire, New Mexico,
North Dakota, Oregon, South Dakota, Wisconsin and Wyoming.

278

-2-

PAYROLL SAVINGS (Continued)

Other states rapidly approaching this goal are:
Michigan, Minnesota, Southern California, New Jersey, Vermont,
Virginia and Idaho.
Kansas and Wyoming are the only two states to report

that all firms in the 100 to 499 group have installed plans.
Arrangements are being completed by the Division of
Research and Statistics, Treasury Department, whereby State

Administrators will receive microfilm copies of the Payroll
Savings monthly sales reports from companies which have plans

in effect.
The War Department has issued a circular stating
that in the immediate future a "campaign will be undertaken
among all members of the military establishment for the
voluntary pledges to buy Defense Bonds and Stamps by means of

authorized deductions in pay."
The United States Maritime Commission has notified

all ship yards working on contracts on a cost-plus-fixed-fee basis, that clerical expenses entailed in administering payroll
savings plans are reimbursable.
PLEDGE CAMPAIGN

Massachusetts will follow Oregon as the second state
to launch the Pledge Campaign. The Massachusetts canvass will

start on March 30. Tentatively the following dates have been

279

-3PLEDGE CAMPAIGN (Continued)

selected by other states for inauguration of the Pledge
Campaign:

April 6: Arizona, Colorado, Idaho, Kansas, New Mexico,
Utah, Vermont, Virginia and Wyoming.

April 7: South Carolina.

2

April 10: Illinois.
April 12: Indiana, North Carolina, and Vermont.

April 17: Florida.
April 22: California and Washington.
May 10: Georgia.

The Secretary of Agriculture has advised chairmen

of the United States Department of Agriculture War Boards that
they should upon request, be prepared to cooperate with Defense

Savings Staff State Administrators in conducting the canvass
of farm families undertaken as part of the Pledge Campaign.
State Administrators have been so advised in a field memorandum.
RETAILERS

Copy of a digest of the proceedings of the meeting of
the Retailers' Advisory Committee is attached.
Also attached is a booklet describing a Payroll
Savings Plan used by the Bonwit Teller Company which was one-

hundred percent successful. The Retailers' Advisory Committee
has completed arrangements with the American Booksellers Associa-

tion, Inc. to promote sale of bonds and stamps to book shop

-4-

280

RETAILERS (Continued)

customers. A copy of the Bookseller's Bulletin describing
this plan is attached.
SPECIAL

The Postal Telegraph Company has drawn up a detailed

program of activity to promote sale of bonds and stamps. Postal

Telegraph officials forwarded a portfolio outlining their
plans. (Copy attached.)
BUSINESS PUBLICATIONS

Reports have been received from 516 business

publications, with a total circulation of 3,581,153, advising
they will use the Payroll Savings advertisement Release No. 3

in full page size.
COMPANY PUBLICATIONS

Preliminary reports have been received from 153

company publication editors advising they will use material

on Payroll Savings in their April issues.
A portfolio summarizing results of the Payroll
Savings promotion in business publications, company publications,
and labor publications from November 15 through February 15, is
attached.

-5-

281

PRESS

Cuts and mats of the Minute Man were mailed to

all baseball score card publishers in the Minor Leagues
this week.

Arrangements for publication of Defense Savings
slogans and emblems in Major League score card publications

are being made. Plans also are being worked out for ball
park billboard space and for opening game ceremonies emphasizing

baseball clubs adopting the Payroll Savings Plan.
The nation's Free Lance Photographers have offered

their services to the Defense Savings Staff in obtaining
essential photographs. Copy of The Free Lance Photographer's

Bulletin is attached.
Copy of a brochure sent to all college publication
editors is attached.
Also attached is a scrap book showing the activities
of the United States Senatorial Minute Men; sample returns of

clippings on use of the Liberty Limericks feature; and a copy
of an editorial on Defense Bond paid newspaper advertising

serviced to all labor newspapers by the Federated Press, one of
the two independent labor press services.
LABOR PRESS

Through the loan by President Dubinsky of the
International Ladies Garment Workers Union of his staff photographer, Harry Rubenstein, the Labor Press Section has secured during

-6-

282

LABOR PRESS (Continued)

the last three weeks more than 60 pictures showing labor
cooperation in the Defense Savings Program. These photographs

will be used for daily newspapers, for features and for the
labor press.

Attached are copies of current issues of the
AFL News Service and of the CIO News, showing Defense Bond

"ears" used for the first time.
RADIO

Nationwide broadcasts by the following Minute Men
were made this week over the National Broadcasting Company,
the Blue Network, and the Columbia Broadcasting Company:

Alfred E. Smith, Walter Gifford, Rabbi Stephen S.
Wise, David Dubinsky, David Sarnoff, Virginia C. Gildersleeve,
Helen Menken.

Mutual Broadcasting System will begin Minute Men

broadcasts on a regular basis next week.

The Payroll Savings Plan has been installed by 408

of the nation's 870 radio stations. Of these, 313 report 100
percent membership.

The fifteen minute transcription series "Treasury
Star Parade" is now being broadcast three times weekly over

714 radio stations throughout the nation.
Special Defense Savings announcements were wired to

all radio stations urging bond purchases in a news tie-up with
General MacArthur's arrival in Australia. (Copy attached. )

-7-

283

NEWSPAPER CARRIER BOYS

Reports from 847 newspapers show that newspaper

carrier boy sales of the ten cent Defense Savings Stamps to
date total $18,290,733. This is an increase of $2,628,028

since the returns of March 12. It represents the largest
number of stamps sold by newspaper carrier boys in any one
week since the plan was started last November.
DIRECT MAIL

Total sales of bonds by direct mail through March 18

total $24,436,878. This is an increase of $969,890 since
March 4.
NEWSREEL CREWS

The Defense Savings Staff Newsreel crews this week

photographed Bond purchasing activities in Illinois, Iowa,
Indiana, Oklahoma, Arkansas, Mississippi, Washington and Oregon.
ENTERTAINMENT

Lucy Monroe's Minute Man songfest in St. Petersburg,
Florida, was attended by 15,000 persons, and 5,000 others were

turned away for lack of space. Bond and Stamp sales at this
gathering totaled $10,000.
Simone Simon appeared as guest artist at Bond rallies
in Columbus, Ohio, on Friday, March 20.
The Audrey Kargere Defense Bond doll show is appearing

this week in Joliet, Illinois.

-8-

284

ENTERTAINMENT (Continued)

John Garfield will appear at a Bond sales rally in
Reading, Pennsylvania, on Saturday, March 21.
VICTORY HOUSES

The Los Angeles Victory House located at Pershing

Square reports it has passed the million dollar mark in sales
of Bonds and Stamps.

Victory Houses have been built in Allentown and York,

Pennsylvania, and another will be in operation in Baltimore
by April 16.
ADVERTISING

The Defense Savings Staff has arranged through the
Meyer Both Company for a monthly mat service of Bond and Stamp

advertising material to 5,400 daily and weekly newspapers

starting with the July issue of the Meyer Both Service.
A full page in that and each succeeding issue will be
given over to Bond material. The front cover of the July issue
of the Meyer Both "Feature Service" also will be devoted to Bonds.

In addition to this free publication, preparation of
mats and distribution of material, the Meyer Both Company will

print and distribute monthly at their own expense, a four to
eight page booklet of "Bond Promotion Ideas for Retailers". This
booklet will be sent to the eleven Meyer Both lists of advertisers
and newspapers, (approximately 7,500). .

The Meyer Both Company has also agreed to distribute

whatever advertising portfolios we may wish to get to newspapers.

285
THE SECRETARY OF THE TREASURY
WASHINGTON

March 20, 1942

TO THE OWNER OF SAVINGS BONDS ADDRESSED:

The sales of Series F and Series G Savings Bonds since
these bonds were made available last May, and particularly

since this country entered the war, have been very gratifying. We are appreciative of your interest in these securities as evidenced by your purchase of them.
The Treasury is now considering raising the limit from
the present $50,000 of Series F or Series G Bonds, or a combination of the two, which may be issued to any one person during
any one calendar year to some higher figure, possibly $100,000.

It would be helpful in reaching a decision on this
point to know whether you would be interested in buying more
than $50,000 of these bonds, if the limit were raised, and
if so. would the sources of funds be from idle balances,
liquidation of other investments, or current income.
A prompt reply will be very much appreciated.
Sincerely yours,

Hmagenthan J.
Secretary of the Treasury

POPDEFENSE

BUY
UNITED
STATION
BONDS

Daily changes in the stock of Series E savings bonds on hand 1
(In thousands of pieces)
: Number of pieces

Number of

pieces sold : manufactured
Mar.

:

this day

this day

Stock on hand

at close of
day

344

500

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

15

none-closed

none-closed

26,384

16

271

300

26,413

17

144

300

26,569

18

148

300

26,721

19

160

300

26,861

9

IBM

deliveries
this day
-

-

-

800
-

-

-

-

-

650
-

March 20, 1942
Office of the Secretary of the Treasury,
Division of Research and Statistics.
Includes stock in hands of (1) Federal Reserve Banks and branches, (2) Post
offices, (3) Federal Reserve Bank issuing agents, and (4) Treasury vaults
1

in Washington.

287
UNITED STATES SAVINGS BONDS

Comparative Statement of Sales During
First Sixteen Business Days of March, February and January 1942
(March 1-19, February 1-19, January 1-19)
On Basis of Issue Price

(Amounts in thousands of dollars)

:

over

: January

:

:

:

:

:

:

-$ 39,272

- 12.7%

- 62,700

- 31.7

- 38.35
- 21.1

- 27.6
- 28.5
- 35.8

- 25.5
- 13.7

- 30.6%

- 15.0%

:
:

160,158

Series E - Total

215,500
26,146
120,491

297,799
36,565
187,638

399.771
42,355
171,700

- 82,299
- 10,419
- 67,147

- 101,972

$362,136

$522,003

$613,826

-$159,867

-$ 91,823

Total

: February

over

: January

-$ 8,049
- 74,250

Series E - Banks
Series F - Banks
Series G - Banks

: February

March
over

$102,663
297,108

$ 63,391
234,408

$ 55,342

:

February

Percentage of Increase
or Decrease (-)
:

:

Series E - Post Offices

February

:

February : January

March
over

:

:
:

: March

or Decrease (-)

:

Item

Amount of Increase

:

Sales

- 5,790
15,938

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

9.3

March 20, 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.

e
CONFIDENT
UNITED STATES SAVINGS BONDS

Daily Sales - March, 1942
On Basis of Issue Price

(In thousands of dollars)
Post Office
Date

March 1942
2

3

4

5

6
6

7

9

10
11
12
13

14
16
17
18
19

Total

All Bond Sales

Bank Bond Sales

Bond Sales

Series E

Series E

Series F

Series G

Total

Series E

Series F

Series G

Total

$ 5,811

$ 15,868

$ 2,043

$ 8,726

$ 26,636

$ 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

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

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

4,464
2,967
2,552
2,559

13,193
6,384
7,097
7,911

1,415
1,015
1,201
1,019

8,693
2,561
9,433
5,527

23,301
9,961
17,731
14,457

17,658
9,351
9,650
10,470

1,415
1,015
1,201
1,019

8,693
2,561
9,433
5,527

27,766
12,927
20,283
17,016

$ 55,342

$160,158

$ 26,146

$120,491

$306,794

$215,500

$ 26,146

$120,491

$362,136

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.

27,443
27,867
27,458
22,979

March 20, 1942.

289
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE March 20, 1942
TO

Secretary Morgenthau

FROM

George Buffington

Gts.

The following list shows "The New Spirit" bookings for
the week ending March 15, 1942, and the total to date:
Albany

28

Atlanta

113

Boston

83

Buffalo
Charlotte

29
68

Chicago

27

Cincinnati

69

Cleveland
Dallas

58
62

Denver
Des Moines

20
14

Detroit
Indianapolis

73
54

Kansas City
Los Angeles

44

114

Memphis

43

Milwaukee

48

Minneapolis

43

New Haven

13

New Orleans
New York
Oklahoma City

54

156
46

68

Omaha

Philadelphia
Pittsburgh

113
102

Portland

33

St. Louis
Salt Lake City
San Francisco
Seattle
Washington, D. C.
Total Week Ending March 15
8

1

February 22
8

If
If
n

GRAND TOTAL

15

63

38
76
42
64

1,858
2,139
2,041
2,015
1,942
1,800
11,795

290
March 20, 1942

My dear Walter:

In reply to your letter of

March 19th, the Treasury's tax
staff has made an analysis of Dr.
Gustav Stolper's letter, and we

would be glad to let you see it.

Either Mr. Randolph Paul or Mr.
Roy Blough is at your disposal.
Best regards.

Sincerely yours,
(Signed) Honry Morgenthan,

Mr. Walter Lippmann,
1525 35th Street, N.W.,
Washington, D.C.

Copies to: Mr. Randolph Paul
Mr. Roy Blough

giummc
By

Messenger Surgers ints

291

Birth

messenger

11:30 A.M.
13/30/44

copy L Pank &
Blough 3/20.

NEW YORK

Herald Cribune
1525 35th Street, N. W.
Washington, D. C.
March 19, 1942

Dear Henry:

I wonder if any one in the Treasury has
made an analysis of the letter by Dr.
Gustav Stolper which appeared in last
Sunday's New York Times? If so, I should

like very much, if possible, to see it

before I attempt to write anything about
the tax program.
Kind regards.
Yours,

Washing

Honorable Henry Morgenthau, Jr.

Secretary of the Treasury
Washington, D. C.

292

293
For Your Information
March 20, 1942
To

Ferdinand Kuhn, Jr.

From Joseph Melia
EDITORIAL COMMENT ON TAXES:
ECHOES FROM THE GRASS ROOTS

Although there is dwindling editorial discussion of the new
tax program as a whole, the past week has produced a steady

growth and intensification of the demand for a general sales tax.
Metropolitan newspapers are pushing with increasing vigor their
demand that Congress enact such a tax; the smaller newspapers have

now taken up the cry, and are repeating the demand in all sections
of the country, even in those States which already have a sales

tax on the statute books. Opposition to a sales tax is insignificant and almost unheard in the general editorial clamor.
The National Association of Manufacturers has been successful
in winning the endorsement of many small-town newspapers. Those

which comment on the N.A.M. proposals accept them at their face
value; there has been no editorial endorsement of Representative
Jere Cooper's charge that the N.A.M. program was merely an attempt

to shift the burden from the shoulders of the big corporations.
Increasingly evident in the demands for a sales tax is the

tacit appeal for a lowering of the individual income taxes

294
-2-

suggested in the Treasury's program. The small-town newspapers
place more emphasis than their metropolitan counterparts upon the
burdens already borne by middle-income taxpayers and upon the
"dangerous" new burdens which the Treasury would seek to impose.

Applauding the N.A.M. for presenting "the most sensible as

well as the most practicable tax program yet to turn up in
Washington," " the Sioux City, Iowa, Journal, for example, states:
"Members of Congress have heard from the country, which daily is

becoming more articulate on the tax question, and they do not

subscribe to Mr. Morgenthau's theory at all. They are thinking
more and more of some kind of sales tax, and now that the manu-

facturers have presented an intelligible plan for a combination
of a sales levy and 'moderate increases' in income taxes, they
may give it careful consideration." The Macon, Georgia, Telegraph

finds the proposed income taxes "drastic". It hopefully forecasts
as "highly probable" that the "extreme demands of the Treasury
may be resisted," while, more aggressively, the Fort Worth
Star-Telegram declares: "The Treasury program is an evasion of

the major principle that every American must shoulder his just
portion of the war program

It ignores the important fact that

double income levies will force liquidation, defaults and loss

295
-3-

of investments. In business which does not share in the proceeds
of armament spending, increased bankruptcy will spread unemployment

among the workers of certain concerns closed down Why do not

Congress and the Administration invoke that principle which has
been applied in Britain? There every income earner pays something

in direct taxes and also pays heavy sales levies." This newspaper

goes on to say that "there is at least the taint of suspicion that
the Administration may be catering to votes in fastening the main
burden of taxes upon minorities."
Many other smaller newspapers share the suspicion of the

Fort Worth Star-Telegram that the Administration is opposing

a sales tax because of "politics."
The Colorado Springs Gazette, for example, states: "Faced
with the demand for new and exorbitant taxation, Congressional

sentiment runs toward a general sales levy, and the Treasury,

seeking desperately to head it off, cries, 'No! No!

The idea

of the Treasury trying to head off Congressional sentiment and
dictate tax policy carries connotations unpleasant enough in them-

selves, but the idea of financing the war without letting the
burden touch favored political groups and those directly profiting
Similarly, the
from the war effort is a bit too arrogant
"

296
-4-

Chattanooga News claims that the Administration's opposition to

a sales tax is "demagogic." This newspaper refers to the
Secretary's statement that sales tax advocates are seeking to

take a little of the load off themselves as "a play for votes
and the applause of the masses." A sales tax, it argues, "would
distribute the burden among all classes, those of high and low
incomes paying in proportion and the income tax taking care of

the surplus remaining to the higher incomes. It would be a
measure for the benefit of the masses and holds the secret of

saving this nation from complete financial collapse.
These comments reflect the opinion of smaller newspapers

in all sections of the country. Calling for a sales tax, the
Watertown, New York, Times and the Worcester, Massachusetts,

Gazette demand that "Washington forget politics," while the
Miami Herald says "the Treasury and the Administration should

quit sidestepping," and the St. Paul Pioneer Press calls
Secretary Morgenthau's reasons for refusing to advocate a sales

tax "an admission that the 'soak the rich' school of politics
is a form of fooling the people.
The Treasury's case, in other words, is getting no appreciable editorial support. The few publications which staunchly

-5-

297

support the principle of ability-to-pay are voices crying in the
wilderness. All signs show that it is high time for labor and
other friends of the Administration to make their support vocal
and effective.

298
For Your Information.
March 20. 1942

To Archibald MacLeish
From Alan Barth
EDITORIAL OPINION
ON THE WAR:
BLOOD TRANSFUSION

Elation

The headlines all but sang the news about MacArthur. And

in the same breath they jubilantly proclaimed that soon the
United Nations would take the offensive against Japan.
The morning newspapers of March 18 had a naval victory to

rejoice over, as well as the tale of MacArthur's safe arrival in
Australia. And American troops - an A.E.F. with a huge convoy
of materiel - had reached an Australian port just ahead of him.
It was too much good news at once; the type fonts were inadequate to the occasion. Reporters on the scene were unabashedly
exultant. They chronicled what might have been an American invasion

or conquest of Australia. Their stories brashly told of the taking
over of Australian plants by Americans, of the introduction of
American efficiency. The deep spell of depression which had been

cast upon the press by the news of the battle of Java was completely
swept aside.

299

-2-

Through all of the editorial comment about General MacArthur,

there ran a current of ebullient faith in him, both as a military
genius and as a symbol of victory. "MacArthur is a promise," said
The Christian Science Monitor. "The short-range promise is for

a successful defense of the United Nations last stronghold in
the South Pacific The long-range promise in this AmericanAustralian combination is almost as encouraging

the promise of

bringing the whole English-speaking community into understandings

and relations which will be the best guarantee of peace."
But the editorials were a good deal more guarded than the

news pages when it came to forecasting an offensive. "Let us not
expect too much of MacArthur - especially not all at once," The
Birmingham Age-Herald warned. "Let us remember," " urged The Richmond

Times-Dispatch, "that he cannot perform miracles, and that the
Japanese hold all the advantages today."

Hanson Baldwin, The New York Times' military expert, pointed

out: "The problems and responsibilities of MacArthur of Australia
will be of far greater magnitude than the problems and responsiHis greatest role in
bilities of MacArthur of the Philippines

the Philippines was only in part that of generalship, more that
of leadership

In Australia leadership and personality will

play their ever-important role. But in Australia there is no
fixed scheme of defense."

-3 -

300

As the first elation wore away, the bulk of the press took
cognizance of the difficulties which lie ahead and endeavored to
caution the public against excessive hopes for the immediate

future. But they may not easily be able to erase the impression
created by their headlines that the tide has turned. They have
built General MacArthur a pedestal on which he may find it difficult
to keep his balance.

In a fairly extensive survey of the press, not a single adverse
comment has been found concerning the General's transfer from the
Philippines. The New York Daily News Syndicate, which had used

MacArthur's continued presence on Bataan as a fulcrum for its
efforts to undermine confidence in President Roosevelt, was con-

spicuously handsome in its appreciation: "President Roosevelt did

it. The entire credit goes to the President, and there can be no
room for anything but the highest, most unstinted praise. All
America - we are sure - has only heartfelt acclaim for the
President's action, and we would like to add our voice in extending congratulations.
The Chicago Tribune managed, however, to inject a sour note

into its applause: "One great advantage which may be expected to

flow from the transfer of Gen. MacArthur is the liquidation of

Churchill as the principal strategist, at least in the Pacific
theater." And, as a closing gibe: "The Bataan defenders may fight
the better for knowing that they are no longer forgotten men. "

-4-

301

Zeal

The position of MacArthur and the American contingent in
Australia has been made a peg on which to hang renewed demands

for an all-out production effort at home. A number of newspapers

utilize it to cloak an otherwise undisguised attack on organized
labor and the New Deal.

But beyond this narrow aspect of the demand for increased
production, there seems to be a real and growing sense of urgency

which clamors for a leveling of all obstructions. All segments
of the press showed keen indignation over the charges made by

Robert R. Guthrie in conjunction with his resignation from the
War Production Board and insisted upon thorough investigation and

correction. A St. Louis Post-Dispatch editorial gave expression
to what appears to be a general desire for still more vigorous

leadership in domestic affairs: "The people in general have

shown themselves only too willing to fight, to give, to sacrifice,
to do everything possible to make this country victorious. But
the people cannot settle the problem of cleaning out the WPB,

building a fire under the brass hats and forcing the operation
of machines 168 hours a week. That is a job for the Government,

in particular a job for the man who is at once President of the
United States and Commander-in-Chief. Mr. Roosevelt can smash the

bottlenecks, tell labor and industry what is expected of them

The cry is for: Action! And to hell with costs and consequences!"

-5-

302

Along with the renascent hope stimulated by the good news from
the Pacific, there seems to have developed a sudden intensification
of ardor, a sense that concentration of energy today can have great
potentialities for tomorrow.

303

MEMORANDUM FOR THE SECRETARY.

March 20, 1942.

Mail Report

During this past week the mail followed much the

same pattern as that of the previous week, with tax let-

ters far in the lead. Perhaps the latter did not rep-

resent quite such an outburst of protest. There were

more general suggestions, and even a few friendly comments.
Out of several hundred letters, 135 contained suggestions

for new taxes, or for methods of collecting the present
ones. Still leading in suggestions for new are: dogs
and pets, radios, higher postage rates, club dues, and
above all, "Tax the Unions". The latter include letters
from Union members protesting the salary of their leaders
and telling of the conditions that should be remedied.

Letters in favor of the withholding tax are 7 as
against 3 opposed.

There continue to be a few protests of taxation on
municipal and other tax-exempt bonds, and a small campaign
on the part of telephone employees, protesting taxes on
pensions and trust arrangements for employees.

Letters in favor of the sales tax slightly exceed

those against it, in a ratio of 33 to 28.

Out of 30 anonymous letters, 18 were abusive and 12
general.

General subjects still in the public mind include

economy, control of labor, and others covered in recent
reports.

The mail continues very heavy, but not quite as much
so as it was last week.

-1-

304

General Comments on Taxation

Frank H. Lovingston, Mound, Minn. Why can't we pay our

income tax in 12 installments? These 12 installments
should be from Jan. 31 to Dec. 31 of each tax year. Thus
people would rush their income tax returns. I could have
made mine Jan. 31, 1942, instead I filed it a week ago
and made my 1/4 payment. Twelve installments would be

much easier. The rate of tax is not more important than
the method of payment. #

Joseph L. Kochka, Washington, D. C. (Copy of letter addressed to the Collector of Internal Revenue, Baltimore,
Md.) Last August I purchased Treasury Tax Notes from
Riggs National Bank, $25 in my name and $25 in my wife's
name, leaving an order that these purchases be made monthly.
At the time, I did not know just how much tax I would have
to have nor how much she would pay. It now seems that her
tax is going to be greater than mine, and the bank tells me
that the surplus notes in my name cannot be used in paying

her tax. If this is true, it defeats the purpose we had in
mind, and creates what I believe is an unnecessary difficulty. We have sufficient notes saved to pay our total
taxes, and I am asking that arrangements be made by your

office permitting the surplus notes in my name to be used
in paying her tax. We want to pay it immediately and not
defer its payment. * # # You have gone to a good deal of trouble to help people save these taxes. Why not make it just as
easy in a case like mine? It should not be difficult for you
to do this.
Edward Kronvall, President, Springfield Safe Deposit and
Trust Company, Springfield, Mass. During the past year I

have received several letters from your office asking that

we give our assistance in the sale of Defense Bonds and Tax

Anticipation Notes. This we have done to the best of our
ability. Up to the close of business last night we had sold

to 3,383 customers Defense Bonds to the aggregate amount of
$2,271,625, but had only been able to sell to 87 customers
the tax form of bond to an aggregate amount of $51,825, offor
which amount this bank had taken $20,000, and $7,500 was
I have discovered one of the
my personal account.
#

305

-2-

reasons that have prevented a greater sale of the tax
notes. One of our depositors, after having waited in
line for over an hour, was informed that the notes could
not be taken at the local office, but would have to be
sent to Boston. In my own case, when I appeared at the
office in January, only two other taxpayers being present,
I was told by the deputy in charge that he could not take
the $7,500 tax notes as part payment of my tax, which I

paid in full. # # Upon referring the matter to the Chief,
Mr. Lucy, who seems to know his way around, the deputy

was informed that I was perfectly right, that the notes
should be taken. Then, after I had to show him how to
find out the interest due on the notes, he refused to
give me a receipt. He again referred to Mr. Lucy who informed him that I was entitled to one. * # I went away
with the feeling that that was the last tax paper I would

buy if that was to be the attitude, but kept it to myself

more or less until I found that several other people had
Another criticism locally is
had similar experiences.
that the hundreds of people who go to pay their taxes in
cash are directed, after waiting in line for long periods
of time, to go and purchase Money Orders as the local of-

fice cannot take the cash. * # We hope you will accept

this letter in the spirit in which it is written, as we

wish to be of the greatest assistance in the sale of any
of this government paper at this time.
C. F. I'Anson, Salem, Ill. Attached hereto is a suggested
graduated depletion schedule of allowances on oil wells.
From my experience in the oil industry, I have found the
operating or lifting costs on a lease vary extensively,
depending on the owner's attitude or ability. From a tax

standpoint, these costs should be more or less standardized,
which I propose to accomplish by making a composite allowance to cover operating costs and depletion. (Plan follows.)
A solution to the controversy on depletion must be

found, and I firmly believe that the attached allowances

embody the most equitable principles even though the actual
percentage figures may need correction. Should you have

any questions calling for my going into further detail, I
will be glad to do so.

306
-3John W. Green, President, Wauneta Falls Bank, Wauneta,

Nebraska. I thought perhaps you might be interested in

what is going on in a little town of about 760 people in

a part of Nebraska called by most Easterners, the desert.
The preparation of income tax returns has been a con-

siderable chore for all small town bankers. There is no
certified public accountant nearer than 85 miles. The

people are very reluctant to go to revenue men they do
not know, so the burden falls on the country bankers.
We have made out 125 tax returns that paid a total of
$21,363.29 tax, with 90% of it remitted when the return

was payable. In addition to this, we have sold about

$60,000 in Defense Bonds, and have only used our regular

force. We have had to grievously strain the 40 hour week
law. Everyone in this country wishes they would lose that
law for the duration. In making these returns and drawing
the checks for the tax, we have no complaint from our people. Their response in every way has been wonderful. I
thought that as busy as you are, you might like a breath
from the country.

A. H. Galliger, Hot Springs, Ark. # *Permit me to say

that my observation causes me to believe that the people

are very grateful to you for your courageous fight thus
far, to force those who are making money out of the tears
and blood of this struggle, to also in a large measure pay
for it. Those who fully understand that this program will,
in addition, act as an effective brake upon inflation are

doubly grateful! In the opinion of many, all things that
the Administration has done has not been the best that
could have been done, but certainly the efforts being put

forth to prevent inflation and shield the humble worker,
or workman forced out of employment by curtailment of

industry - and there are millions of those - deserves
wise the
support of every American citizen! " * For the

guidance you have given, and are giving, your Department,

I as one of America's millions, deeply thank you.

Henry J. Gesen, Realtor, Pontiac, Mich. After four hectic
weeks a great calm has settled upon my office, for during
that time I made out over 600 income tax reports, and

assisted in the making of 300 others. My clients are all

307
4-

wage earning people; I carry on a strictly neighborhood
business. My purpose in writing you concerns the reaction, my own as well as that of the public, as I know
it, to form 1040-A. Too many backed away from the use
of it as something to be avoided. Often I would run down
the figures on form 1040 before being permitted to use
the optional form. Had the allowances for deductions

been just a little more liberal, I am of the opinion many

more would have been used - the idea in itself is good.
Meeting so many it.may interest you to know that a good
percentage of these people are already of the opinion

income tax will be taken directly out of their pay check,

hereafter. We have found that to be the easy way where
homes are bought on Land Contract, pro rate the tax and
insurance and
understand
that.add the same to the monthly payment. People
Walter W. Woodbury, Long Beach, Calif. You had better

start that tax or hold out on wages pretty soon. My wife
was at a party the other evening and one of the ladies
told her that she, her husband and two nieces, all making
good money, were not buying anything, Defense Bonds or

otherwise spending their money, except on their back.
Neither were they using the banks, but were carrying the
cash with them in a money belt. Some of the same party
spoke of the big wages they were getting. No one seemed
to be buying Defense Bonds. Some of the men out where
I

work seem to think (what they think with, I don't know)
that after this mess is over, United States Defense Bonds

might not be any good, but United States money will be.

Others, including myself, won't go all out on the payroll

deduction for Bonds because they think the Company is mak-

ing a little interest on their money; and this is the

really big important reason - we have been trying for some
time to get a raise in wages to compensate somewhat for

the increased cost in living - so if we buy one or two

Bonds a month, the Company will say that anyone who can do

that don't need a raise. * # As a working man, and having
gone through the last war, I am very much in favor of the

withholding tax on wages, something of a compulsory insurance and savings plan.

308

-5Favorable Comments on Taxation

Jacob M. Berkowitz, Philadelphia, Penna. I wish to
commend you on the stand you are taking against the
sales tax in Congress, as well as taxing low income groups.

I'm with you in your fight.

John Fenney, Norwalk, Conn.

My income tax for the

past year is a flat one hundred dollars, but if a 10% tax,

or even more, were deducted from my pay, I would still

think we are most fortunate to be living in the United

States of America. Come now, have everybody do their

share, then the goal will be attained. # #

Joseph Clark, N.Y.C. I am writing to inform you that my

wife and I have filled out the short, simplified form in
payment of our income tax. Truth is we saw the Donald
Duck film on the subject, and even though we would have

justifiably saved five or six dollars if we filled out the

long form, we were truly impressed by the above-mentioned

film. I also want to take this opportunity to protest

against those Congressmen, and it seems they are the ma-

jority who voted against this marvelous educational film.

Those members of Congress who attacked Donald Duck and

turned stronger fire against Disney than against the Axis
are doing the Axis a great service. We need education.

We need what reactionary, poll tax Congressmen call "boon-

doggling". Yes, we even need Donald Duck if it helps the
Government get a few million additional dollars from the
citizens for bombers. We don't need poll tax Congressmen;
we don't need Congressmen who hate the social, economic

welfare of the American people almost as much as they love
Hitler.
Miss Ruth Greenwald, N.Y.C. While I think your proposed
new income taxes are very stringent, I congratulate you
upon your fairness. There are few people in this world who

appreciate the situation of the people in the low income

brackets. It is quite obvious that an income tax is the

only equitable method of taxing people -- according to a
person's income - and not a National Sales Tax, the burden
of which would of course fall upon the poor man's pocket-

book.

309
-6-

Dr. L. A. Eldridge, Jr., Great Neck, N.Y. I have been
pleased to see your strong statement of tax principles
made recently. I heartily approve of taxation accord-

ing to ability to pay. Certainly this is a democratic

principle. I am glad you are opposed to a sales tax and

are in favor of stiffer corporation taxes. I hope you
will continue to support these principles as strongly as
you have stated them.

K. G. Fulton, Kansas City, Mo. Last week this writer paid

income tax for the first time in his 45 years of living
in the greatest country on earth. And frankly, I loved
it, "Believe it or Not". My wife and I were talking this
matter of taxes and inflation, and the cost to us as indi-

viduals, and my wife made what I believe to be the wisest
statement concerning the paying and sacrifices that
America must make, and to do it now, not to-morrow and the
next day, but now. (WithholdingMaybe
wagesI'm
andprejudiced,
giving Bonds
but

after the war is over.)
think the wife is smart and hit the nail on the head.
I

R. L. Tollett, President, Gosden
Petroleum
Corporation,
Both you
and Mr. Paul
were coura-

Big Spring, Texas.
geous enough to recommend the elimination of the percentage

depletion provisions of the Federal Income Tax Law. Be-

lieving myself well qualified to do so, I congratulate both

you and Mr. Paul for making this recommendation. I am

President and General Manager of an independent company

engaged in producing, refining and marketing crude oil and
its products. Our total assets amounted to over six and

a half million dollars. (Also lawyer, C.P.A., and director

of Petroleum Associations, etc.) # # # Regardless of the
arguments presented and the pressure exerted to influence
members of Congress from oil producing states, I am sincerely
of the opinion that percentage depletion as now provided for

is a subsidy to the producing division of the oil industry.
# It is not my desire to participate in any argument with
the well-organized associations of oil producers, but I do

think that your recommendations are reasonable and should be

followed by Congress in enacting the next Revenue Act. A

great responsibility is yours in these critical times. You
are to be congratulated for your courageous efforts in this
instance.

310

-7Unfavorable Comments on Taxation

S. Ainsworth Hird, President, Samuel Hird & Sons,

(Worsted Manufacturers), Garfield, N.Y. After careful

reading of the changes that you propose should be made
in levying the new corporation income and corporation

taxes, I feel that as an employer I am qualified to suggest that the method of collecting the tax that requires
the employer to deduct the tax from the payroll, would
in a large part serve to defeat the purpose of the

Administration, in that it would create inflation, because whenever sums such as proposed are deducted from

payrolls, there is always an automatic demand for an increase of this amount in the pay. # # #

E. A. Miller, Harrisburg, Penna. I am this day forward-

ing to the Collector of Internal Revenue at Philadelphia my
first installment on 1941 income tax. I am as ready and
willing as the next person to bear my share of the war burden,
provided the money is judiciously expended and not foolishly, as indicated in the enclosed newspaper clippings. After
making due allowance for the bias of the Washington Post,

they still have a helluva lot on the ball, and in my judg-

ment, it is high time that somebody at Washington starts
wielding the pruning knife.

F. M. Lindsay, General Manager, Decatur Newspapers, Inc.,

Decatur, Ill. # # # The finest contributions in this com-

munity to welfare agencies are made by men and women who

have independent incomes of their own. Not more than a
week ago I heard the finest contributor to the Community
Chest say that the forced consolidation of husband and
wife was going to decrease tremendously charitable and

educational gifts by these people. Personally, I think
that the joint return is unfair and many of our most decent
citizens are going to feel they are being unfairly taxed.
It seems to me that when heavy taxes are laid that no group
of honest taxpayers should feel that they are goats.

-8-

311

V. S. Whitinger, President, The Peoples Bank and Trust
Company, Tupelo, Miss. # # # We have sales tax in Mississippi and have had for a number of years and consider it
the most equitable form of taxation, and have never con-

sidered that such a tax was inflationary. We feel sure,
if it is a fact that the Treasury Department holds that
such a tax is inflationary, that you have good reasons
for such position. However, we cannot understand it, and

would appreciate advice from you as to the reason you

think it is. * * *

Brandon Barringer, Vice President, The Pennsylvania Co.,

Philadelphia. I was much interested in seeing your statement that we should not at this time increase the tax burden

of the lowest group of income recipients which will, I think,

meet with general acceptance. I wonder, however, whether
it has occurred to you that the proposed increase of the
Federal normal income tax and surtax on corporations from
31% to 55% will have exactly this effect in hundreds of

thousands of individual cases, as it will reduce the divi-

dends received on stocks by people with very small income
by an average of 1/2. # # # I have just had a meeting with
the president of a charitable foundation, all of whose income

is devoted to paying tiny annuities to retired music teachers.
* The foundation adopted the policy of buying what they
considered the best common stock to maintain annuities. If
your proposed tax bill goes through, every one of these
annuities will have to be drastically decreased. # # # I
would much prefer to see the corporations allowed to pay

out dividends and an increase in the scale in the indivi-

dual income taxes so that the money could be collected in

accordance with the ability to pay.

312

-9*
Many of us
Henry T. Pratt, Minneapolis, Minn.
bought auto use tax stamps in January at $2.09, and
I understand we buy another in June. We used tires,

we stood in line, the Government (we) paid for printing
the stamps, and cards, thereby using valuable paper,
and you have a record of every car - for what purpose?

All that information is available in the state records.

Yet an organization and files or storage must be arranged

for them. If some clerk in your office is going to

write a form letter, "Your valued suggestion has been

referred,
etc., etc.," don't bother about it -- get on
with
the war.
G. W. Henshaw, Grand Rapids, Mich. Since the Collector

of Internal Revenue at Detroit stated through the Press

that Vehicle Tax Stamps did NOT have to be displayed on

the automobiles, but could be carried in billfolds,

hundreds of people have not bought the stamps. Many have
actually been heard to brag about not buying the stamps.

This is extremely unfair to those of us who willingly pay
our various taxes, and it is a rotten situation generally

when we consider the thousands in Michigan who are American

on the surface only.

Mary O. MacCafferty, N.Y.C. I wish to inform you that
with my income tax return I sent the following letter:
"I hereby protest against the payment of the enclosed
income tax and state that I have only paid it under the
threat of a jail sentence. This tax has been forced upon
me and upon several million other Americans against our

will to pay for a war to which we were bitterly opposed,
and which, if the present Administration is not expelled
from Washington, may only end with the downfall of the

American Republic. It is taxation without representation.
I defy the political party in Washington, which came into

power through the abuse of public confidence and maintains

that power through sheer chicanery, to prove that it represents the will of the American people."

313

- 10 -

The tax situation is so
complicated, and the work and cost of filing same is so
expensive, that in many cases the cost of the work far
exceeds the actual tax paid. If some drastic action is
not taken by the United States Government, this situation will become worse instead of better. # # As an

Norvin H. Rieser, N.Y.C.

example of what a manufacturer is up against - our exec-

utive offices are in New York City, we operate a plant

in Pennsylvania, and we pay a Pennsylvania Franchise Tax,
a Pennsylvania Income Tax, a Pennsylvania Corporation Loan
Tax, a Pennsylvania Bonus Tax. In New York City we pay
Sales Tax, Gross Sales Tax, an Occupancy Tax, and a New
York State Franchise Tax; California Income Tax, Los Angeles
County Personal Property Tax (which is outrageous), and
equally so, the Washington, D. C. Income Tax, and the Washington, D. C. Business Tax. * # * The Washington Tax must
have cost us $200 in labor, and we paid them $31.61. You

are asking the country to streamline business in order to

produce efficiently, and it is high time that streamlining

was started by the Government to eliminate the hardships
*
which are increasing instead of diminishing.

Leslie Williams, Palm Springs, Calif. For several months
we have read in the daily press of your suggestions or

proposals to limit corporation profits to a fixed percent-

age of the invested capital. Some of us were enthusiastic
over your apparent foresight and tendency toward straight
thinking on this basically important subject. But now we
learn that you seem to have dropped the subject entirely,
advocating instead a mere change in tax rates without
changing in principle any of the major features of the
present tax law. # # # As the matter now stands, your pro-

posal would treat the Coca Cola Company exactly as it would
the Consolidated Edison Company of N.Y., to pick at random

two well known corporations. Coca Cola, with stock selling
at about $60 per share (it has been as high as $90 recently)

has invested capital of $5.15 per share. It pays $5.00 dividend per share, or about 97.8% on the invested capital.
Consolidated Edison, on the other hand, sells to-day for
about $11.50 per share, with invested capital of about $44

per share. It earns about 4.8% on the invested capital.

Yet you propose to tax both companies on substantially the

same basis, indicating that you feel that the present

scheme should be perpetuated. Certainly nothing in our
economic life compares with our tax laws as representing
a hodge-podge of expediencies, with practically no consider-

ation for sound, basic principles.

#

- 11

314

General Comments on Present Emergency

Nathan Schachter, Chicago, Ill. In my position as Owner
and Operator of furnished apartment buildings, consisting

of over eighty American families of various origins, I

have found many of them to be defense workers in Chicago

and vicinity. I am informed that all piece workers that

have earned $10 to $18 per day, for some unexplained reason

must now and in the future cut the piece work not to exceed
more than $10 per day. In my estimation, it means that
production will automatically be cut down, contrary to our
urgent war needs. I am therefore kindly asking you to give

this information to the proper authorities to stop this

dangerous step.

Chauncey F. Cleveland Bishop, National Bank Building,
Honolulu, sends Western Union Money Order for $100, with

the following message: Congratulations on the sale of
Defense Bonds. Respectfully suggest that millions of
citizens are now anxious to buy offense bond issues.

Anonymous - N.Y.C. Labor leaders of all branches have
harassed our American capitalistic system to such an extent
that many Americans believe that the labor class in this

country of ours is equivalent to the peasant class in other
countries. # # First, allow me to take as an example a
union to which I belong. Being a musician, I belong to
four different local unions - Kansas City, Chicago, St. Louis,
and New York. If I happen to receive my initiation in the
Musicians Union in New York, I pay the New York Local an

initiation fee of $50. plus $4 quarterly for the duration

of my membership in that local. Should I desire to travel
to Miami and work in the jurisdiction of the Miami Musicians
local, I must transfer and pay that local a fee of $5 quarterly for the duration of my stay, unless I stay over a
period of six months. Should I decide to stay over six
months, I have to become a full-member by paying the initiation fee of the Miami Local, which might amount to another
$50. # * * The President of the American Federation of
Musicians receives almost as much as the President of the

United States, as far as salary is concerned, and his ex-

penses are all extra! I believe the time is appropriate
to set Labor in its place - limit these expensive labor

leaders to a maximum of $200 per week - reduce the dues to

a minimum that will pay the office help - demand that the
excess be turned over toward the vast problem of winning

this war. #

315

- 12 -

George M. Clark, President, Clark & Gibby, Inc., N.Y.C.
Last August, September and October, we delivered office

furniture in accordance with the amounts listed on the
enclosed statements. We have received no remittances to
cover these amounts, and had to borrow money at 6% from

our bank in order to carry on. This is all wrong and we
appeal to you for immediate help. Please telegraph us
collect if there is any more we can do from this end.
A. N. Spanel, International Latex Corp., Dover, Delaware.
(Telegram) Your courageous fight to repeal parasitic

silver legislation, in face of silver bloc's strangle

hold on our Treasury, will be applauded and long remembered by the American people. No one underestimates the

political and material power of your adversaries, but
they cannot win if you stage your battle before the people, openly and with no holds barred. In the public mind,
the discredited silver bloc represents the combination of
a few against the whole people, and the entire economy of

this country. Your victory will be a victory for every

man, woman and child in America. More power to you.

J. C. O'Dill, Myrtle Beach, S.C. My income is such that
it is below the $740 point, and I am now in my 85th year
of age, and a retired Methodist Minister, after 63 years

of service in that capacity. I am too old, blind and

feeble to offer my services to the Army, but I have always
believed in the principals of Government by, for and of
the people and beg to hand you herewith my check for $5,

with the prayer for the speedy success of our armed forces
over our heathen and barbarous enemies.

Thomas M. Galey, Owensboro, Ky. #

The House has passed

the $771,555,137, Farm Bill. Here in Owensboro lives rich
Jim Ellis. Thirty-eight hundred acres of fine land came
up for forced sale. Jim bought it for $27,000 cash. WITHIN

THREE YEARS THE GOVERNMENT PAID JIM $41,000 BECAUSE HE WAS
A GOOD BOY IN THAT HE COMPLIED WITH INSTRUCTIONS TO RAISE

NO CROPS THEREON. Now, that's the kind of "loopholes" you

ought to cork up: ain't I right?

316
- 13 -

Charles Lappen, Chicago, Ill. One of our business
associates, Mr. Henry C. Bobbe, passed away several days

ago. He served with the U. S. Naval Forces during the
last war, and up to the time of his death was planning
how he could serve again. Instead of sending flowers,
I am sending a check for $10, as a contribution in memory
of Henry C. Bobbe, this money to be used by the Govern-

ment in any way it sees fit, in the broad program to win
the war.

B. V. Sturdivant, Theatre Defense Bureau, Los Angeles,

Calif. After observing very closely theatre audience
reaction to the Walt Disney subject, "The New Spirit",
may I take this means of advising that it undoubtedly
is the most successful subject of its kind that has ever

been exhibited. As a matter of fact, it is unfair to
classify it with any other release since it is a pioneer
in its own right. The demonstration of patriotic fervour

which invariably followed these showings left no doubt in
my opinion but that a great service was done in bringing
about even greater unity among the American people in our

all-out effort, in addition to a closer and more friendly
relationship with the Treasury Department. There is
no doubt whatever but that it encouraged the payment of
income taxes.

Mrs. A. Weingarten, Cleveland, Ohio. Just why is it,

Mr. Morgenthau, that our delegated and elected authorities
are doing nothing about Father Coughlin's weekly paper,

"Social Justice"? Its circulation is growing, and its

reading matter is more menacing week by week. If people
who think they are not interested would take the trouble
to read one or two copies of this mouth-piece of hate,
perhaps some action would be taken. I have written to the
F.B.I., and can't understand why that branch of our Govern-

ment doesn't take this matter in hand. # # This particular
periodical is ONE OF THE BEST FRIENDS HITLER HAS IN OUR
COUNTRY.

Albert A. Rosenthal, a Traveling Representative, protests
the red tape and "harping on technical terms" of the Internal
Revenue officials who have passed upon his case. He is an
American representative of an English firm offering wines

- 14 -

317

grown in Portugal, and selected because they resemble
certain wines grown in Germany and France. His labels

describe the characteristics of the individual wines,

indicating which German or French wine each one resembles.

The Internal Revenue insists that one of the following

adjectives -- "nutty", "dry", "tangy", "sweet" -- be used
instead of the description he gives. Mr. Rosenthal says

the terms are vague and meaningless, and therefore actually
misrepresent the product. He is 77 years old, and says
he refuses at this age to misrepresent, even when ordered
to do so by Government officials who do not understand

conditions either of his business or of international relations. He believes it actually an aid to Hitler because
German wines are "protected" by our Internal Revenue de-

cision. He appeals to the Secretary as the last step

before winding up his business.

Mrs. G. A. Russell, Arlington, Vt. We are totally at a

loss to see on what grounds you base the very kind words

to "labor" in your speech at Detroit, January 25th.

According to report of said speech in the New York Herald
Tribune, labor received from you this choice piece of

"taffy": -- labor, which he said "has been ahead of us
all in its willingness to produce armament" -- etc.

A frightful waste of sugar, Mr. Morgenthau -- what would
Mr. Henderson not say to you!

"John Doe", Greenwich, N.Y. I am a boy 14 years old, and
live in a small town in upper New York State. When war

I

broke out I certainly wanted to help all I could. I thought
of a plan which would raise a small amount of money which

can, I hope, be a help. I drew several pictures of a "V"

for Victory, one of which I enclose, and went from door to
door selling them. The people gave whatever they thought

fit. I found that the contributions were very generous.
I have, due to lack of time and other activities, delayed

some time in sending you the money I collected. I am going

to keep on making them, but I now am enclosing a Money Order

for what has been collected, which amounts to $2. I do not
believe in anonymous letters, but as contributions are from
many, and I wish no personal credit, I omit my signature.

318
- 15 Favorable Comments on Bonds

Guy H. Walden,
Cashier,
The
First
National
Bank,
Amarillo,
Texas. Assistant
I have
served
two
years
with the
Treasury Dept. as an Assistant National Bank Examiner,

am to you for the

Because of which
of I this grateful
having
experience,
I know that
thereopportunity.
are several
million, maybe billions of dollars in dormant accounts in

the banks in the United States. For various reasons 95%
of these accounts will never be claimed. For this reason
I have thought there might be a bill passed in Congress

authorizing the Treasury Dept. to issue Savings Bonds and
Stamps in the names of the persons having these accounts.
Then if at any time these accounts are claimed, the banks
could give the persons their Stamps or Bonds. This would
help greatly toward financing the war program.

Samuel Mayer Feiner, San Francisco, Calif. I was very
glad to hear over the radio that you have suggested that
the workers should get paid for overtime work with
National Defense Bonds. I believe that it is a marvelous
idea. It might interest you, Mr. Secretary, to know what
other workers think of your suggestion. I have asked a

group of workers at the Bethlehem Ship Yard in San Francisco

with whom I work, what they think of your suggestion. To
my amazement, all of them liked the idea very much. Some
of them have remarked that it would be the only way for
them that they could save some money for the future. I hope
that your suggestion will be successfully carried out soon.
James A. McCall, General Freight Agent, National Carloading

Corporation, Kansas City, Mo. The attached file is selfexplanatory, and is for your information. (Requested
doubled payroll deduction hereafter.) I am a 33 year old

young man with a wife and baby (four years old) and another

one is expected in June, and I fully realize we are going

to have to give up a lot of things to pay for this war.

We are also going to have to fight like the very dickens

to win it, but we'll win, and I, one of those little fellows,

do hope you all can work out something that will not take
everything we have now, and what we must have to live in
the future.
*

#

#

- 16 -

319

Unfavorable Comments on Bonds

Sophia Breyerson, Bronx, N.Y. About three months ago
I returned $6,000 worth of Series E. Bonds because of

over-subscription. I ordered them converted to Series
F. Six weeks later I was notified by your Department
that I will be allowed to keep a $1,000 Bond, Series E,
and the rest will be attended to as requested by me.
I did not think that such a simple transaction would

take close to three months to be effective. I am sorry
to register a complaint, but I sincerely feel better
efficiency and expediency should be applicable to all
transactions.

Mrs. Marianne Langdon, Coldwater, Mich. In response to
circulars received concerning a Defense Bond campaign,
which now is in progress, I decided upon a systematic
plan of purchasing a Defense Bond each month. Being quite

enthusiastic about the plan, and as a starter, I mailed

to you on February 2 a Federal Reserve Draft for (18.75)
eighteen dollars and seventy-five cents for the purchase

of my first bond. I fully expected to receive the bond

within a few days; however, you can imagine my disappoint-

ment after waiting and waiting. I finally received the
Bond from the Federal Reserve Bank of Chicago on March

7th, and dated March 2nd, instead of February. This was
more than a month after I mailed out my draft in payment

of same; also I have lost one month in the dating of the
Bond through no fault of my own. # # * Possibly you can

explain this delay; however, it seems to me that we will

never be able to win a war and put over a Defense Bond
program with such unreasonable delays. (Letter addressed

to the Treasurer of the United States.)

- 17 -

320

G. H. Mason, Columbus, Ohio. I have $3,000 in a Savings
Bank, itching to buy Defense Bonds, but I am holding off,
undecided as to whether these Bonds are primarily or
secondarily for defense. Right now, these Defense Bonds
smell too much like "Bargaining Agent", "Check Off",
"Time and A Half for Overtime", "Double Time for Sundays",
"40 Hours a Week", "$25 to $200 Initiation Fee" -- Strikes

and more strikes dues and more dues. The Administration,
of which you are a part, through its crazy labor laws, has
deliberately fostered this rotten labor mess, and until
it is cleared up, no more of my savings will go into the
pockets of any of the quarter million of racketeers living
on labor. # My $3,000, Mr. Secretary, is ready to-morrow
to buy food for the soldiers and sailors, but none of it
for check-offs to these crooked unions. The first report
that reaches me that these unions are curbed, and are willing to heed the President's plea for no stoppage in production, then I will hustle down and buy $3,000 more of
Defense Bonds, check-off or no check-off.

Julius A. Reif, Vice President, The Provident Savings Bank
and Trust Company, Cincinnati, Ohio. We desire to pass on
to you our experience in connection with the cashing of

coupons from Government Bonds whereby the owner is required to put them in separate envelopes and apply his name

on the back of each envelope, besides which he is required

to make out a declaration certificate for taxation. This

has proven to be a hardship, especially to old folks who
purchased bonds as an investment, believing in them and

feeling that all red tape would be eliminated by owning

# Quite a few persons declare they
will hesitate buying any more Government Bonds.
Government Bonds.

Wallace Robertson, President, The Beatrice National Bank,

Beatrice, Neb. A united and vigorous effort is to be made

#

to increase the sale of Government Bonds in this County.
We are confronted repeatedly with such reasons for not subscribing as these: "Why should I deny myself and buy Bonds
when the Administration will throw it away on such projects
and rackets as the Florida Ship Canal, St. Lawrence Water-

Way, soft jobs on the Federal payroll for Mrs. Roosevelt's

communistic friends, Mellet's Mad House, the Administration's support of the labor racketeers, the CCC and the NYA."

321

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 20, 1942

Mr. Thompso

Am

ROM Mr. Hand

In further response to your request of December 26,
1939, there is submitted herewith for the Division
Research and Statistics a memorandum listing, with brief of

descriptions, the studies or projects completed or under
way,
the names
monthand
of January
1942.of persons working on each, for the

o

322
DIVISION OF RESEARCH AND STATISTICS

Report of Studies or Projects Completed or Under
Way, and the Names of Persons Working on Each,
for the month of January 1942

For convenience of reference, the studies listed are

grouped under general subject heads.

The names shown for persons working on each project

include only those who participated fairly directly, as
explained in the introductory note to the corresponding

report submitted on December 28, 1939. No attempt has
been made to cover also persons whose responsibility in
each particular case was mainly in planning, supervising,
or consulting.

Financial Analysis

I. Projects or studies completed
1.

A review of current developments in the high-grade

securities markets was prepared, and a memorandum was

transmitted to the Secretary on January 24. Copies
were given to Under Secretary Bell and to Mr. Morris. Mr. Haas, Mr. Murphy, Mr. Foy, Mr. Rosen, Mr. Barnett
This review contained, in addition to analysis of the

current situation, the following special study:

Yields of British Government securities. - Mr. Matlock
2. A memorandum was prepared, and was transmitted to the
Secretary on January 8, containing recommendations

with respect to the January refunding. - Mr. Haas,

Mr. Lindow, Mr. Sandelin, Mr. Conrad, Mr. Leahey,

Mrs. Barnes

3. Two tables were prepared on January 9, showing on the
basis of closing quotations on January 8 and 9, respectively, estimated yield bases and probable premiume
on possible refunding issues. - Mr. Lindow, Mr. Sandelin,
Mr. Conrad

4.

A maturity calendar was prepared as of January 1, for
each issue of direct and guaranteed bonds and notes
of the United States. The calendar was transmitted to
the Secretary on January 9. - Miss Lagos

323

-25. Yields on public marketable securities issued by the
United States Government and by Federal agencies were
computed daily on the basis of over-the-counter closing
cuotations. A daily table was prepared summarizing this
information. Similar comparative information for earlier
periods was prepared in a weekly table. A chart for
each issue was kept up to date showing daily price and
yield figures together with comparative monthly data

since 1935, since the date of issue, or since the date
first traded. In addition, yields were computed daily
on five high-grade corporate securities, three municipal
securities, and two British Government issues. -

Mr. Moody, Miss McCoy, Mr. Kroll

6. At the request of the Secretary, arrangements have been
made to secure periodically from the British Empire
purchasing missions certain information regarding purchases in the United States by the British Empire.
Reports and tables are prepared from this information,
and are transmitted according to instructions by the
Secretary. - Mr. Haas, Mr. Lindow, Mr. Wagner, Mr. Mayo
(a) The Division also receives weekly statements from
the British Purchasing Commission showing (1) the
dollar volume of orders placed by British Empire
Governments; and (2) the dollar volume of deliveries
on orders placed by the United Kingdom through the

various missions. The information in these statements is itemized by contracts and classified by
twenty-five commodity groups.

These data are reviewed and edited in the Division,

and a bi-weekly report, entitled, "British Empire

Commodity Statements", is prepared summarizing th

dollar volume the information on orders and de-

liveries, by commodity groups. This report consists of eight analytical tables: The first three
relate to orders placed during the current period
by British Empire Governments; the next three consist of historical summaries of orders placed by
the British Empire; the seventh and eighth relate
to deliveries on orders placed by the United Kingdom
through the British purchasing missions. These
statements were prepared, and were transmitted on

January 6.

2

3(b)

324

The Division receives each month from the British
Purchasing Commission information, on a physical

volume basis, relating to the purchases of vari-

ous other important commodities. These data are
edited and consolidated in the Division, and analyses of British Empire orders are prepared for the
several commodities, containing the following

analytical tables: (1) current status of orders;
(2) history of orders; (3) history of deliveries;
and (4) scheduled deliveries of unfilled orders.

Statements for the following commodity groups were
prepared, and were transmitted as follows:

Airplane propellers, January 6
Small arms, January 6

By direction of the Secretary, notice was sent out

on January 24 that preparation of these reports was
assignment is in process.

being discontinued. The work of closing out the

7. At the request of the Secretary, arrangements have been
made to secure periodically certain information regarding purchases in the United States by the Netherlands
Purchasing Commission, and by Lindeteves, Inc. Mr. Haas, Mr. Lindow, Mr. Wagner, Mr. Mayo

Weekly statements are received, showing the dollar
volume of orders placed by the Netherlands Purchasing
Commission and by Lindeteves, Inc., and the deliveries
made thereon. These statements are itemized by contracts and are classified by the twenty-five commodity
groups used for reporting orders placed by the British
Empire.

The date are reviewed and edited in the Division, and
b1-weekly reports are prepared for each of these agencies
summarizing the information classified by commodity
groups. The reports consist of three tables each, show-

ing (1) history of orders; (2) his tory of deliveries;

and (3) current delivery status of orders. These reports
entitled, "Netherlands Purchasing Commission Commodity
Statements" and "Lindeteves, Inc. Commodity Statements"
were prepared, and were transmitted on January 6, ac-

cording to instructions by the Secretary.
By direction of the Secretary, notice was sent out on
January 24 that preparation of these reports was being
discontinued. The work of closing out the assignment
is in process.

325

-4- 3.

9.

10.

In further pursuance to the request of the Secretary on
July 8, four tables were prepared, and were transmitted
to him on January 14, showing deliveries from July
through December of airplanes, flying boats, four-engine
bombers, and tanks. - Mr. Tickton
In further pursuance to the request of the Secretary on
October 22, two charts were prepared, and were transmitted to him on January 12 and 23, showing lend-lease
orderstoeffected
Procurement Division from May 1,
1941
date. - by
Mr.the
Tickton
In response to a request by the Secretary on January 21,
1941, that measures be taken to obtain information to

assist in carrying through the defense financing program, arrangements were made to obtain the necessary
detailed statistics on the holdings of each issue of
the public debt and of guaranteed securities by the
various classes of holders. - Mr. Haas, Mr. Tickton

Mr. D. J. Leahy, Mr. Blitman, Mrs. Barnes, Mr. Robbins,

Miss Westerman, Miss Wood

A summary was prepared of the data received as of

November 30, consisting of brief explanatory text and

six tables for publication in the Bulletin of the

Treasury Department for January.

Special tabulations were prepared, and were transmitted
on January 9, to the Federal Reserve Banks of New York
and Philadelphia, covering ownership in the respective
districts, as of November 30.
A tabulation was prepared, and was transmitted on
January 9, to the Board of Governors of the Federal

Reserve System showing, by classes of banks and by
issues, the amount of Government securities owned on

November 30, by the institutions covered in the survey.

The information as of December 31, received from 7,000
banks and insurance companies was coded, tabulated,

and analyzed. An analysis was prepared, consisting of
100 tables, showing this information, classified by
type of institution, by issue, by geographic area, by
call-classes, and by tax-exemption provisions.
New letters were sent out to the banks and insurance
companies on January 29, requesting comparable data as
of January 31.

326

-5A tabulation was prepared, and was transmitted to
Dr. Goldenweiser, Board of Governors of the Federal
Reserve System, on January 31, which showed as of
June 30 and December 31, 1941, the ownership of

Government securities, by issues, by classes of
banks.

11. At the request of the Secretary, arrangements have been

made to prepare current statistical reports on the sales

of United States Defense savings bonds, series E, F, and
G, and Defense Postal savings stamps, on the basis of
reports by the Treasurer of the United States, the Federal
Reserve Banks, and the Post Office Department. The reports prepared during January were transmitted according
to instructions by the Secretary-Mr. - Haas, Mr. Reagh,
Mr. Brown, Mr. Tickton, Mr . Kroll, Mr. D. J. Leahy

(a) Daily tables were prepared, showing the dollar
volume, on the basis of the issue price, of sales
of savings bonds, series E, F, and G, by Post
Offices and by banks. The first table, prepared
on January 1, presented these data for each
business day of December, with totals for the
month. The next table, prepared on January 2,

showed these data for January 1. Subsequent tables
showed the data for the successive business days

of January, with cumulative totals. The table

prepared on January 31 covered the period from
January 1 through 30.

(b) Daily tables were prepared, containing a comparative statement of sales of bonds, series E, F, and
G, in the three latest months, by Post Offices and
by banks. The dollar volume of sales was shown on

the basis of the issue price, together with the

absolute and percentage changes in the latest month
from the preceding month. The table prepared on

January 1 contained these data for the full months
of December, November, and October. The first
table showing the comparison for January, December,
and November, prepared on January 2, showed the

data for the first business day of each month.
Subsequent tables showed cumulative data for successive business days. The table prepared on
January 31 covered the last 23 business days of
each month.

(c) A table was prepared on January 1, showing sales
of savings bonds, series F, G, and E, by Post
Offices and by banks, in dollar volume, in each
month from May through December.

-6-

327

(d) A table was prepared on January 5, showing sales

of savings bonds, series E, F, and G, in dollar

volume, in each month from May through December.

(e) A table was prepared on January 21, showing sales

of
savings bonds, series E, in dollar volume, in
December, by States.

(f)

A table was prepared on January 20, showing for
savings bonds, series E, the estimated number of

units sold, and percent of the dollar volume, by
denomination, in each month from May through

December.
(g)

A report consisting of 177 pages, was completed on
January 30, showing sales of savings bonds,
series E, for the month of December, in dollar
volume, by Federal Reserve districts, by States,

by cities, and by counties, classified by sales
agents and denominations.

(h) A table was prepared on January 9, showing for
savings bonds, series E, the dollar volume of

sales in fifty cities, for the period from July
through November.

(1) A table was prepared on January 20, showing for
savings bonds, series F, the number of units sold,
and percent of the dollar volume, by denomination,
in each month from May through December.

(j) A table was prepared on January 20, showing for
savings bonds, series G, the number of units sold,
and percent of the dollar volume, by denomination,
in each month from May through December.

(k) Two tables were prepared, on January 5 and 9, showing estimated total value of Defense Postal savings
stamps, in each month from May through December.

(1) A table was prepared on January 9, showing total
sales in dollar volume of Defense Postal savings

stamps, by States, in each month from May through

December.

328

-712. At the request of the Secretary on December 28, daily
tables were prepared from data wired by the Federal
Reserve Banks, showing the supply of savings bonds,

series E on hand, unfilled requests by dates, by

denomination, and by Federal Reserve districts; total
inventory, production, and sales. The tables prepared
in January were transmitted according to instructions
by the Secretary. - Mr. Tickton, Mr. Mayo
13. At the request of the Secretary on December 31, weekly
memoranda and tables were prepared from data wired by the
Federal Reserve Banks, showing the number of agents qualified to issue series E, savings bonds, by type, Federal
Reserve district, and by date. The reports were prepared
as of January 10, 17, and 24, and were transmitted on
14.

January 13, 20, and 27, respectively, according to instructions by the Secretary. - Mr. Tickton, Mr. Mayo
At the request of the Secretary, a list was prepared
from data received from the Federal Reserve Banks of
corporations qualified as of January 10 to issue savings bonds, together with the number of emoloyees and
the number of requisitions for bonds since the date of
qualification. The list was prepared, and was transmitted to Mr. Morris for the Secretary on January 21. Mr. Tickton

15. Pursuant to the request of the Secretary on December 15,
for information on the progress of the payroll savings
plan for defense savings bonds, series E, the following
projects were completed. - Mr. -Haas, Mr. Tickton
(a) Weekly tables were prepared, showing the number

of firms with payroll savings plans classified by

(b)

size, type, and State, together with the number of
employees participating. Tables were prepared as
of January 10, 17, and 24, and were transmitted
on January 17, 21-23, and 29-31, according to instructions by the Secretary. - Mr. Tickton,
Mr. D. J. Leahy, Mr. Keats
A list was prepared from data received from the
State Administrators of newspapers participating
in the payroll savings plan, together with the
number of employees as of January 20. The list
was transmitted to the Secretary on January 21. Mr. Tickton, Miss Westerman, Miss Wood

-8-

329

(c) A table was prepared from data received from the
State Administrators, showing State and local
governments reporting payroll savings plans, the

total number of employees, the number of employees
covered, and the percent covered as of January 17.
The list was prepared, and was transmitted to the
Secretary
Mr.
Keats on January 21. - Mr. Tickton, Mr. D.J.Leahy,
-

(d)

A list was prepared from reports received from the
State Administrators, showing participation in the
payroll savings oben by industrial plants displaying the Navy "E" flag, as of January 24. The list
was transmitted on January 31, according to instructions by the Secretary. - Mr. Tickton,
Mr. Keats

(e)

A list was prepared from reports direct from 86
large companies participating in the payroll
savings plan during December. The list gave the
total number of employees, the number participating,
and the percent. The tabulation was prepared,
and was transmitted to the Secretary on January 21.
A copy was given to Mr. Graves. - Mr. Tickton,
Mrs. Barnes

(f)

A statistical reporting procedure was developed
on January 22 and 23, at the Division of Savings

Bonds, to facilitate the handling of State Administrators' reports on the progress of the payroll savings plan. - Mr. Tickton, Mr. D. J. Leahy,
Mr. Keats

(g) A summary is being prepared of operations of payroll savings plans, by classes of corporations,
during December, on the basis of data received
from corporations in response to our letter of
January 19. - Mr. Tickton, Mrs. Barnes,
Miss Westerman

16.

At the request of Under Secretary Bell, in connection

with a proposed new type of savings bond, conferences
were attended on January 9, and a series of sample
bonds in check-book form were prepared on January 7.
Mr. Lindow, Mr. Tickton, Mr. Wagner

-

-917.

330

At the request of Mr. Graves on January 3, a schedule
was prepared, showing, by income classes, a weekly

savings figure which might be used as a "par" for

the purchase of savings bonds which would produce

approximately $10 billions annually. The schedule
was completed, and was transmitted to Mr. Odegard on
January 29. - Mr. Reagh, Mr. Kroll

18. A study is being made of the sources of funds for

Government borrowing. During January the reports
and tables prepared were transmitted in accordance

with instructions by the Secretary. - Mr. Hasa,

Mr. Daggit, Mr. Lindow, Mr. Breithut, Mr. Wagner,

Mr. Weintraub, Mr. Mayo, Mr. Colclough, Mr. Saunders

(a) An analysis was made of the gross national product
involving the preparation and revision of tables
showing the estimated composition and distribution

of the gross national product for the fiscal year

1943; for the calendar year 1941, and at the annual
rate for September 1941, with respect to two of
the revisions. These tables were prepared on
January 22, 24, 29, and 30.- Mr. Lindow, Mr.Breithut

(b) Conferences were held from January 26 through 31,
in consultation with the Divisions of Monetary
Research and Tax Research, and with members of

the consultative committee from other agencies.

Comments made in these conferences were summarized. -

Mr. Lindow, Mr. Breithut

(c) A table was prepared on January 8, showing an

analysis of the distribution of national income,
with particular reference to taxes required

in June 1942 to maintain prices at their October
1941 level. - Mr. Lindow, Mr. Breithut, Mr. Wagner

(d) Dummy tables were prepared, and were revised on
January 26 and 30, showing possible methods of

financing the budgetary deficit and operations of
Federal agencies. - Mr. Lindow, Mr. Breithut

(e) A textual analysis was completed on January 15,
of the general problem of curtailment of consumers

goods output, with particular reference to its effect
on the composition of the gross national product. -

Mr. Lindow, Mr. Weintraub

331

- 10 (f)

(g)

A series of tables were prepared from January 26
through 31, to serve as supporting schedules for
the major report covering national income payments,
consumers outlay, State and local revenues, maintenance,
Mr.
Mayo and depreciation. - Mr. Lindow, Mr. Breithut,

An analysis is being made of increases in individual
incomes to determine their disposition. - Mr. Daggit,

Mr. Colclough, Mr. Weintraub, Mr. Saunders

(h) A compilation is being made of data for measuring
monthly changes in consumers cash surpluses, for
use in estimating the "inflationary gap". Mr. Daggit, Mr. Colclough, Mr. Saunders

19. An analytical review was made of the proposed Department

of Labor's survey of family expenditures, with specific
reference to the Treasury study of the gross national
product. The review was incorporated in a memorandum
on January 20, and comments were prepared on a meeting

at the Bureau of Labor Statistics on January 26. Mr. Lindow, Mr. Breithut, Mr. Wagner

20. A table was prepared, summarizing sales from August
through December, of Treasury notes, Tax Series A
and Tax Series B, in par amounts, by individuals and

by corporations. The table was transmitted to the
Secretary on January 10, and copies were given to

Under Secretary Bell, to Mr. Buffington, and to Mr. Kilby. -

Mr. Tickton

21. A table was prepared, showing sales from August through
December, of Treasury notes, Tax Series A and Tax Series B.
in par amounts, classified by denomination. The table
was transmitted to the Secretary on January 10, and copies
were given to Under Secretary Bell, to Mr. Buffington,

and to Mr. Kilby: - Mr. Tickton

22. At the request of Mr. Broughton on November 12, a review
was made of a memorandum suggesting a new type of tax

anticipation notes, Series A, to be issued during 1942,

and a memorandum was transmitted to Mr. Broughton on
January 26. - Mr. Reagh, Mr. Foy, Mr. Brown

332
- 11 23.

At the request of Under Secretary Bell, agenda, memoranda,
and minutes are prepared in connection with the TreasuryFederal Reserve meetings held for the purpose of discus-

sing financing policy. - Mr. Haas, Mr. Lindow

Notes were prepared of the meeting held on
January 1. - Mr. Murphy

24. Three proposals of the RFC that the Secretary request
that corporation to purchase stock in three banks were
examined. - Mr. Barnett, Mr. Rosen

25.

At the request of the Secretary on November 3, monthly
charts were prepared, showing certain information on
the progress of the programs under Lend-Lease, the
Maritime Commission, and the Army Air Corps.

During November and December some preliminary informa-

tion was transmitted. During January monthly charts
were prepared showing appropriations, authorizations,

allotments, contracts awarded, and disbursements under
the Office of Lend-Lease through December, under the
Army Air Corps through November, and under the Maritime
Commission through December. These reports were transmitted to the Secretary on January 13, 29, and 30,
respectively. - Mr. Haas, Mr. Lindow, Mr. Wagner

26. At the request of the Secretary on December 6, an

analysis is being made of the plant facilities for war
production. - Mr. Lindow, Mr. Wagner

(a) The progress of United States Government commitments by type of industry, by Government departments,
and by dates will be shown in a monthly chart and

table. This report is now in preparation.

(b) Commitments by the United States Government, by

private interests, and by the British Empire,
by type of industry and contracting authority
will be shown in a monthly chart and table. This
report is in preparation.
27. In accordance with the request of Under Secretary Bell

on December 27, an analysis was completed for Mr. Rouse

of the holdings of United States securities to be re-

funded January 15, 1942. The figures were telephoned
to Mr. Rouse on January .5. - Mr. Lindow, Mr. Tickton,
Mr. D. J. Leahy, Mrs. Barnes

333
- 12 23.

In accordance with the requests of Under Secretary Bell

on December 31 and on January 15, a study was completed

of a proposed special security for the purpose of ab-

sorbing idle business balances. A memorandum was prepared, and was transmitted to the Secretary on
January 2. Copies were given to Under Secretary Bell
and to Mr. Morris. - Mr. Haas, Mr. Murphy, Mr. Foy
29. A memorandum was prepared on the absorption of
Government securities by mutual savings banks in

1942-43, and was transmitted to the Secretary on
January 5. Copies were given to Under Secretary Bell
and to Mr. Morris. - Mr. Tickton, Mr. Robbins

30. At the request of Mr. Buffington on January 19, a

memorandum was prepared, and was transmitted to him

on January 27, with respect to a proposal to make
series G defense savings bonds receivable at par for

the Federal estate tax. - Mr. Foy

31. At the request of Under Secretary Bell on December 5,
a report was made on the pro's and con's of the
Treasury's taking over the Postal savings system from
the Post Office Department, and was transmitted in a
memorandum to Under Secretary Bell on January 8. -

Mr. Tickton, Mr. Robbins

32. At the request of the Under Secretary on January 1, a
memorandum was prepared on recent changes in excess reserves, and was transmitted to him on January 6. Mr. Murphy, Mr. Barnett

33. At the request of the Defense Savings Staff, two tables
were prepared, one showing actual and estimated receipts
and expenditures of the Government for the fiscal years
1939-43, and the other showing national income. The
tables were transmitted to Miss Bennett of the Defense

34.

Savings Staff on January 19. - Mr. Breithut
At the request of Under Secretary Bell on January 12,

a memorandum was prepared, and was transmitted to him

on January 15, with respect to "Large Savings" in Great

Britain. - Mr. Matlock

35. At the request of Under Secretary Bell on January 17,

a memorandum and table were prepared with respect to
Mr. Bruere's telegram concerning defense savings bonds
and mutual savings banks. - Mr. Murphy

334
- 13 -

36. At the request of the Secretary on January 29, a

memorandum was prepared, and was transmitted to him

on January 30, concerning Mr. Winthrop W. Aldrich's
proposal for United States Annuity Bonds". - Mr. Murphy
37. An abstract was prepared of the plan to form the
"American Ins t1 tute for Investment Protection" submitted by Mr. Moses Grossman, and was incorporated in
a memorandum transmitted to Under Secretary Bell on
January 14. - Mr. Barnett

38. At the request of Mr. Heffelfinger on January 20,

a check was made on January 24, of the interest rate
which would be applicable to advances by the Federal
Works Agency to the District of Columbia under Public
Law 362, 77th Congress, as provided by section 3. Mr. Conrad

39. By reference from the Secretary's correspondence
Division on January 16, aletter was prepared in re-

ply to a letter from Mr. O. B. Liska, dated January 10,
concerning the disposition of the proceeds of the social

security taxes. The reply was forwarded on January 20
for signature of Under Secretary Bell. - Mr. Lindow,
Mr. Breithut
40.

At the request of the Office of Under Secretary Bell
on January 7, a reply was prepared to a letter from

Mr. Sidney Freeman, suggesting a compulsory savings

plan coupled with a form of lottery. A memorandum was
prepared on January 13, summarizing the proposal, and
the letter of reply was signed by the Under Secretary
on January 21. - Mr. Reagh, Mr. Murphy

41.

At the request of Mr. Cunningham of the Office of the
General Counsel on January 7, a review was made of a
letter from Mr. Joseph H. Hill, addressed to the
Secretary, which proposed a change in the terms of

defense savings bonds, series E. A memorandum was
prepared, and was transmitted to Mr. Cunningham on

January 7, pointing out the errors in Mr. Hill's assumptions. - Mr. Reagh

42. At the request of Mr. Kuhn on January 17, a check was
made of certain data to be used in promotion articles
for defense savings bond sales. - Mr. Daggit, Mr. Lindow

335
- 14 -

43. At the request of the Division of Tax Research on
January 27, for use in connection with a meeting of
the American Bankers Association, three tables were
prepared, and were transmitted to Mr. Shere on
January 28, showing data used in deriving the proposed
allowance for expenses of loans for purposes of bank
taxation. - Mr. Murphy, Mr. Barnett
44.

At the request of Mrs. Kuhn of the Office of Facts and

Figures on January 6, a review was made of the appendix
concerning Treasury operations appearing in the Message
on the State of the Union, and the material was returned

to Mrs. Kuhn on that date. - Mr. Foy, Mr. Barnett,

Mr. Rosen
45.

At the request of Mr. Broughton on January 3, a review
was made of a new leaflet covering the 1942 issue of
United States savings bonds, issued by Moody's Investors

Service, and was incorporated in a letter for signature
of the Under Secretary. The letter was transmitted to

Mr. Broughton on January 16. - Mr. Murphy
46.

Two proposed press releases were prepared at the re-

quest of Under Secretary Bell for a joint statement
of the Secretary of the Treasury and the Board of
Governors of the Federal Reserve System, and were

transmitted to the Under Secretary on January 6. -

Mr. Haas, Mr. Murphy

47. At the request of Under Secretary Bell on January 6,
a review was made of his address delivered before the
Washington Board of Trade on that date. - Mr. Murphy,

Mr. Lindow
48.

At the request of Assistant Secretary Gaston on
January 19, a review was made on January 20 of his
address delivered in New York on January 24. Mr. Murphy, Mr. Rosen

49. At the request of Mr. Kuhn on January 19, comments and
suggestions were transmitted to him on January 20, con-

cerning the draft of the speech delivered by the Secretary
on January 24, in Cleveland. - Mr. Murphy

50.

A review was made on January 14 of the testimony by the
Secretary before the Subcommittee on Appropriations on

the Treasury and Post Office Appropriations Bill. -

Mr. Murphy

336
- 15 -

51. At the request of the Office of the General Counsel
on January 28, a report was prepared on H. R. 6391,
and was incorporated in a letter to Representative
Doughton, for signature of the Secretary. The file

was transmitted to Monetary Research on January 31. -

Mr. Foy

II. Projects or studies under way
1. A study is being made of the relative interest costs
of short- and long-term borrowing. - Mr. Foy,

Mr. Barnett, Mr. Rosen

2. A study is being made of the effect of the maturity,
call period, coupon, premium, and size of issue on
the prices and yields of United States securities.
-

Mr. Conrad

3. A memorandum is being prepared on a negotiable

security on continuous sale. - Mr. Sandelin, Mr. Murphy
4. A study is being made of developments in the reserve
position of the banks. - Mr. Rosen, Mr. Barnett

5. Historical tables are being prepared which will present

various data on new Treasury notes and bonds and on
guaranteed new issues. Three tables have been completed. Mr. Conrad, Mr. Rosen

6. A memorandum is being prepared on the advantages and

disadvantages of increasing the short-term debt. Mr. Foy

7. A revision is being made as of June 30, 1941, of the
estimates of the ultimate increase in interest costs
which would result from removal of the tax-exemption

privilege from all public securities. - Mr. Lindow,

Mr. Conrad

3. A memorandum is being prepared recommending legisla-

tion terminating miscellaneous types of tax exemption
analagous to the exemption of interest on Federal se-

curities, but unaffected by the Public Debt Act of

1941. - Mr. Foy
9.

At the request of Mr. Blough on December 26, an estimate

is being made of the increase in interest costs to the
Federal Government, the States, and municipalities, if the
tax-exempt privilege were removed from future bond issues. Mr. Murphy, Mr. Lindow, Mr. Conrad

- 16 10.

337

At the request of Mr. Blough on December 26, tables
are being prepared, showing the distribution of Federal,
State, and local securities by classes of holders.
Mr. Conrad, Mr. Purvis
-

11.

A study 18 being made of war-financing measures of

belligerent nations in the present war. - Mr. Matlock,

Mr. Simmons

12. A study is being made of the market action of the
various maturity classes of Government securities in
relation to the type of holder. - Mr. Conrad
13. At the request of Mr. Surrey on January 1, a study is

being made of the amortization of bond premium and discount. - Mr. Murphy

14.

A memorandum is being prepared for the Secretary with
respect to a proposed new Defense savings bond,

series H. - Mr. Murphy, Mr. Sandelin

15.

At the request of Under Secretary Bell on January 26,
comments are being prepared on Mr. Peyton's plan submitted by
Mr. Allan Sproul with respect to Defense savings se-

curities. - Mr. Tickton

16. A memorandum is being prepared on Mr. Viner's proposal

for a new system of allotting Treasury bills. - Mr. Foy,

Mr. Barnett

17. A memorandum is being prepared on the desirability of
conducting the war finance as 1 t was in the last World
War, by the issuance of short-term securities. Mr. Foy

18.

At the request of Assistant Secretary Gaston on

January 20, a review is being made of A Memorandum
on Financing the War by Mr. Robert L. Owen. - Mr. Foy
19.

At the request of Mr. Morris on December 16, an analysis
is being made of a proposed industrial loan corporation

bill of 1942. - Mr. Foy

20.

At the request of Under Secretary Bell on January 26,
a study is being made of H. R. 6391. - Mr. Murohy,

Mr. Foy

338
- 17 -

21. At the request of Under Secretary Bell replies are
being prepared to certain questions asked by the
Wagner Committee preparatory to its investigation of
banking and monetary conditions pursuant to Senate
Resolution 125. - Mr. Haas, Mr. Murphy, Mr. Foy

22.

At the request of Under Secretary Bell on May 24,
cooperation was given in preparing replies to the
list of questions accompanying a letter from Senator

Tydings of May 5. The information is for use by the
Serate Committee created to find ways and means of
automatically balancing the Federal Budget in times of

peace. A proposed reply was sent to the Under Secretary
on June 18. - Mr. Murphy, Mr. Foy
Revenue Estimates

I. Projects or studies completed
1. The regular monthly statement was prepared, showing

the latest revised estimates of receipts, by months.
and by principal sources of revenue, for the period

January-June 1942. The statement was transmitted to
the Bureau of Accounts. - Mr. Delcher
2.

The regular monthly summary comparison was prepared,

showing estimated receipts and actual receipts in
December 1941 on the daily Treasury statement basis. -

Mr. Delcher

3. The regular monthly detailed comparison was prepared
showing estimated and actual receipts in December 1941,

based on the collections classification. - Mr. Delcher

4.

At the request of the Division of Tax Research for
the Office of the General Counsel on December 26,
a revenue estimate was made of the effect of the removal of the tax-exemption privilege from Federal and

State income taxes, and was transmitted in a memorandum
to Mr. Blough on January 15. - Mr. Dambrun

5. At the request of Under Secretary Bell on January 20,
a table was prepared, and was transmitted to him in a
memorandum on January 21, showing the tax liability for
certain specified net incomes (all earned) of a married
person (no dependents) computed under the laws in effect
in the calendar years 1930 through 1941. - Mr. Leahey

339
- 18 -

6. In connection with the proposed revision of the revenue
laws in 1942, a number of revenue estimates, listed below, were prepared for use of the Division of Tax Research. - Mr. O'Donnell, Mr. Leahey, Mr. Smith,
Mr. Dambrun
(a) An estimate was made, and was transmitted to
Mr. Blough on January 10, of the amount of add1tional revenue that would be obtained by repeal

of Section 114(b) (3) and (4) of the Internal

Revenue Code, providing for percentage depletions

for oil and gas wells, coal and metal mines, and
sulphur, under the following assumptions;
(1) that no adjustment of the income credit
under the excess-profits tax would be made with

respect to depletion; (2) that the depletion de-

duction for the base period years under the income
credit would be adjusted to correspond to the basis

for depletion in the taxable year.

(b) Estimates were prepared, and were transmitted in a
memorandum to Mr. Blough on January 9, of the increase in revenue which would result from the following proposals:

Gasoline tax, increase by 1 cents per gallon.

Cigarette tax, increase by 1à cents per package
and double all other tobacco tax rates.
Passenger automobiles, increase the rate to
30 percent.

Automobile parts and accessories, increase the
rates to 10 percent.
Trucks, increase the rate to 10 percent.

Distilled spirits, increase the rate to $6 per
gallon.

Tires and tubes, double the rates.

Refrigerators, refrigerating apparatus, and air
conditioners, increase the rate to 25 percent.

Radio receiving sets, phonographs, and musical

ins truments, increase the rate to 25 percent.
Electrical, gas, and oil appliances, increase
the rates to 25 percent.
Photographic apparatus, increase the rates to
25 percent.
Business and store machines, increase the rates
to 25 percent.

Rubber articles, increase the rate to 25 percent.
Domestic washing machines and domestic sewing

machines, impose a tax of 25 percent.

- 19 -

340

Telephone, telegraph, etc. messages imposed

by Section 3465(3), increase the rates
from 6 percent to 15 percent.
Transportation of persons, increase the rate
to 10 percent.
Metal furniture, furnishings and equipment,
beauty and barbershop equipment, metal
venetian blinds, metal bed springs, soda
fountain equipment, beer dispensing equipment and related products, impose a tax at
the rate of 25 percent.
Lubricating oil, increase the rate to-10 cents
per gallon.
Firearms, shells and cartridges, increase the
rate to 50 percent.

Expand the present base of the tax on commercial
washing machines to include dry cleaning and
pressing machinery and equipment.

Floor coverings (except cotton) and oil cloth,
impose a tax of 25 percent.
Ornamental metal work and fixtures, including
metal doors, windows, fences, stairs, grills
and railings, (except fire escapes), metal
plumbing, and house fittings, impose a tax

of 25 percent.
Expand the present base of the cosmetics tax
to include SOADS and dentifrices.
Furniture made of birch and mahogany, impose a

tax at the rate of 25 percent.

(c) Estimates were prepared, assuming the present ex-

cess-profits tax structure, of the following:
Increases in rates required to raise (1) an
additional $1 billion from the excess-profits
tax and en additional $2 billion from the
corporation surtax and (2) an additional $1 billion from each, the excess-profits tax and the
corporation surtax.
The increase in surtax rates necessary to raise

an additional $3 billion from the corporation
surtax in order to provide for the effect of a

proposed additional corporation tax on dividends
received by corporations.

341
- 20 The percent of invested capital which would
have to be specified to produce an additional

$3 billion, if income and excess-profits taxes
were increased to take 100 percent of the excess of corporate profits over a specified
percent of invested capital.
The reduction in revenue under the individual
income tax under the above proposals.

These estimates were transmitted in a memorandum
to Mr. Blough on January 10.

(d) Tentative approximations were made, and were
transmitted in a memorandum to Mr. Blough on

January 2, of the magnitude of the interlocking
effects of proposed tax changes covering the
entire tax structure. The aim of the proposed
tax program was to secure a net yield after consideration of all interlocking effects of $7 billion.
As the proposed changes did not result in an increase of $7 billion, estimates were prepared of
the necessary gross yields of the several tax bases
which would be necessary to yield a net amount of

$7 billion after all interlocking effects have been
taken into consideration. In all of these estimates

alternative estimates were made, to include and exclude proposed changes in the present payroll taxes.
(e) Estimates were prepared, and were transmitted in a
memorandum to Mr. Blough on January 8, of interpretations of the Secretary's proposal to have a
100 percent tax on profits above 6 percent of in-

vested capital: (1) if an excess-profits tax of

100 percent of profits above a 6 percent return on
invested capital is imoosed before applying the
present corporation normal and surtaxes; (2) if
the taxes existing in the present law were first
imposed and after their deduction an excess profits
tax were imposed taking 100 percent of the income
remaining after a 6 percent net return on invested

capital; (3) if income up to 6 percent of invested
capital were left free from all present taxes and

an excess-profits tax were imposed taking 100 percent of the income above 6 percent of invested
capital.

- 21 (f)

342

An estimate was prepared, and was transmitted in
a memorandum to Mr. Blough on January 15, of the
full year yield, of proposed corporation rate
schedules which would be substituted for the
present normal and surtax schedules, assuming

repeal of the excess-profits tax. A comparable
estimate was prepared substituting a flat rate
surtax of 41 percent instead of 36 percent, and
substituting a surtax of $5,500 plus 61 percent
of excess over $50,000 instead of a surtax of

$5,500 plus 56 percent of excess over $50,000.
(g) Estimates were prepared, and were transmitted in a
memorandum to Mr. Blough on January 17, of the

number of taxable returns, calendar year 1941 income
and (corresponding to taxable returns) total income,
deductions, total personal exemptions, total credits
for dependents, and total earned income credit.

(h) Estimates were prepared, and were transmitted in a
memorandum to Mr. Blough on January 17, of the
revenue effect of changing the excess-profits tax
base and of proposed corporation normal tax and

surtax schedules; (1) if the present 95 percent
multiplier of base period net income is reduced to
75 percent and the invested capital credit is reduced to 6 percent; (2) if the proposed corporation
normal tax and surtax schedules are used (a) without the change in the excess-profits tax base described in (1) and (b) with that change.
(1) Estimates were prepared, and were transmitted in

a memorandum to Mr. Blough on January 24, of certain
income tax data for the period 1936 through 1942

(1) for corporations with no net income, and (2) for
all corporations, including both corporations with

net income and with no net income.

(j) Estimates were prepared, and were transmitted in a
memorandum to Mr. Blough on January 24, of (1) the
revenue loss resulting from the repeal of the capital
stock tax and declared value excess-profits tax, and
(2) the increase in surtax rate necessary to compensate

for the loss of this revenue.

(k) Estimates were prepared, and were transmitted in a
memorandum to Mr. Blough on January 31, of the
revenue effect of adoption of proposed individual
income tax schedules A, B, C, E, and F.

343

- 22 -

II. Projects or studies under way
1. An analysis is in preparation of each component of the
September revised estimates of miscellaneous internal
revenue, excluding capital stock, estate, and gift
taxes,
for the fiscal years 1942 and 1943. - Mr. Daggit,
Miss Spiegel
2. An analysis is in preparation of each component of the
Budget estimates of miscellaneous internal revenue,

excluding capital stock estate, and gift taxes, for

the fiscal years 1942 and 1943. - Mr. Daggit, Miss Spiegel
3. In connection with the proposed revision of the revenue
laws in 1942, a number of revenue estimates, listed below,
are being prepared for use of the Division of Tax Research.
Mr. O'Donnell, Mr. Leahey, Mr. Smith, Mr. Dambrun, Mr. Lusk,
Mr. Jorgensen

(a) An estimate is being made of the additional revenue
which would be derived if mutual insurance companies
other than life insurance companies taxable under
Section 207 of the Internal Revenue Code were made
taxable in the same manner as stock insurance
companies other than life insurance companies taxable under Section 204, and at the same time the
exemption under Section 101 (11) were restricted
to local mutual companies of the assessment type.

(b) Estimates are being prepared of the following:
The increase in revenue which would result if
the corporation income tax were increased by

1 percent, and the additional revenue if the
wholly and partially tax-exempt interest.
The increase in revenue which would result if
the individual normal tax were increased by
1 percent, and the additional revenue which would
result if this increase were made applicable also
to wholly and partially tax-exempt interest.
The loss in Federal individual and corporation
1 percent increase were made applicable also to

income tax revenue which would result from the
exemption of interest on Government obligations,
broken down to show separately the loss with respect to the exemption of State and local se-

curities and Federal wholly and partially taxexempt securities.

344
- 23 (c)

Estimates are being prepared of the revenue effect
of restoring the privilege of filing consolidated
returns for purposes of the normal and surtax

under the conditions stipulated in the acts prior
to 1934 (1) assuming that the tax on intercorporate
dividends is also eliminated; (2) assuming that the
tax on intercorporate dividends is retained with
respect to corporations other than those electing
to file consolidated returns, and that the surtax
rate for corporations electing to file consolidated
returns is increased by a differential rate designed

to raise from these corporations an amount of revenue
equal to the tax on intercorporate dividends which

the corporations in the affiliated groups would have
paid under the normal and surtax had they filed
separate returns.

Estimates are being prepared of the revenue effect
of re-defining long-term capital gains and losses,
substituting for the two classes, one class beginning at 18 months; taking into account 50 percent of net long-term capital gains and losses;
increasing the alternative tax rate from 30 percent to 60 percent; allowing long-term capital losses
to be deducted only against long-term capital gains,

but allowing a carry-forward for five years to be offset against such capital gains in the future; taxing short-term capital gains as at present; allowing
short-term capital losses to be offset against longterm capital gains as well as short-term capital
gains, and permitting short-term capital losses to
be carried forward five years to be offset against
either short-term or long-term capital gains.
(d) An estimate is being prepared of the revenue effect
if, under the individual income tax, mandatory joint
returns were required for husbands and wives and
the joint income treated as a single income for
earned income credit purposes; in addition, a tax
credit of 10 percent of the "earned income of the
wife for services rendered by her, but the tax
credit 18 not to exceed $50. This estimate will be
prepared also to show the effects for the community
property States.

- 24 (e)

345

An estimate is being made of the corporation surtax net income classes and number of corporations in each net income class, for the calendar
year 1942, on the assumption that the excess-

profits tax is repealed.

(f) Assuming a change in the loss carryover provision

so that the carryover into 1942 would be cumulative losses during 1939, 1940, and 1941 minus the
cumulative net incomes during the same three years,
with a similar loss carryover in subsequent years
to be based on the incomes and losses of the three

years prior to the taxable year, estimates are
being made under the following provosals: (1) substitute suggested schedules for the present normal
and surtax schedules and repeal the excess-profits
tax; (2) the same as (1) but substituting under
schedule (b) a flat rate surtax of 41 percent and
under (c) a surtax of $5,500 plus 61 percent of
excess over $50,000; (3) estimated calendar year
1942 corporation surtax net income classes and
number of corporations in each net income class,
on the assumption that the excess-profits tax
is repealed.

(g)

Estimates are being made for a general sales tax

at each of the following levels: (1) manufacturers'
sales price, (2) wholesalers' sales price, and

(3) retailers' sales price assuming (a) no exemptions; (b) the same as (a) but exempting products
now subject to manufacturers' or retailers' excise
taxes; (c) the same as (b) but exempting food;
(d) the same as (c) but exempting medicines;
(e) the same as (d) but exempting clothing;
(f) the same as (e) but exempting fuel. Estimates
are being prepared for each rate from 2 percent
through 10 percent.

(h)

An estimate is being made of the revenue yield
which would result from the following method of
gradually disallowing a deduction for interest on
corporate indebtedness: Ascertain the amount of
interest on the indebtedness outstanding on
January 1, 1942. The maximum deduction from interest on corporate indebtedness for the year 1942
shall be 9/10 of the amount of interest so ascertained; the maximum amount deductible for 1943 shall
be 8/10 of the amount so ascertained, and so on.

346
- 25 -

(1) A revision is being made of the revenue estimates
for the years 1926-1940 of capital gain and loss
provisions applicable to individuals and fiduciaries.
Corresponding
estimates are being made for
the year
1941.
(1) An estimate is being made of the revenue yield
of a net value added tax, assuming six different
taxpayers' bases. The estimate is being prepared
on two bases, and will be divided among the following components of the tax base: (1) corporate
income; (2) payroll taxes broken down into payrolls
now covered by social security and payrolls not now
covered by social security; either because of the
nature of business or occupation or because in excess of $3,000; (3) unincorporated business income,
including professions; (4) interest now allowed

to business; (5) net rents and royalties.

(k) Estimates are being made of the increase in revenue
from the following excise tax proposals:
Tires and tubes, increase the rates from 5c
and 9c per pound to 10c and 18c.
Photographic apparatus, increase the rate from
10 percent to 25 percent.
Business and store machines, increase the rate
from 10 percent to 25 percent and broaden the
base.

Telephone bill, increase the rate from 6 percent
to 15 percent.
Transportation of persons, increase the rate
from 5 percent to 10 percent.
Firearms, cartridges, and shells, increase the
rate from 11 percent to 50 percent.
Floor coverings (except cotton) and oilcloth,
impose a tax of 25 percent.
Lubricating oil, increase the rate from 430
to 10c per gallon.
China and porcelain ware, impose a 10 percent tax.
Electrical energy, increase the rate from
3-1/3 percent to 5 percent.
Gasoline, increase the rate from 1+0 to 310 per
gallon.

Distilled spirits, increase the rate from $4 to
$6 per gallon.

347
- 26 Wines, increase the rates:

Still wines --

Not more than 14 percent alcohol, from

86 to 156 per gallon. 14-21 percent alcohol,
from 300 to 50c per gallon. More than 21 percent
alcohol, 656 to 100g per gallon,
Sparkling wines, from 7c to 100 per & pint.
Artificial carbonated wines, from 3th to 50 per
1 pint.
Liqueurs, cordials, etc., from 310 to 50 per
& pint.
Cigarettes, increase the rate from $3.25 to $4.50
per thousand.
Other tobacco products, increase the rates.
Cigarette paper and tubes, increase the rates and
remove exemption.

Candy and chewing gum, impose a tax of 10 percent.

Soft drinks, impose a tax of 16 per bottle.

Advertising receipts, impose a tax of 15 percent
on gross receipts.
Fermented malt liquors, from $6 to $8 per barrel.
(1) An estimate is being made of the revenue yield which
would result if the Canadian corporate tax system
were substituted for the present system in this
country, assuming (1) that the Canadian system would
replace the present normal, surtax and excessprofits taxes;and (2) that the Canadian taxes would

replace the capital stock and declared value excess-

profits tax in addition to the taxes in (1).

(m) An estimate is being made of the total revenue
yield and increase over the existing law which

would result from the adoption of the British
individual and corporate income and excess-profits
tax structure.

(n) Estimates are being made of the revenue effects of
the following tax changes:
Adoption of proposed estate and gift tax
schedules A and E.

Reduction of allowance for deduction of
interest on a non-business individual borrowing to a fixed amount of 8500.

348
- 27 -

(o) With reference to the excess-profits estimate

completed on January 17, under Revenue Estimates,

I, 6(h), a breakdown is being made of the income
and tax figures before and after the proposed change

in the excess-profits tax credit, by as detailed
industrial
and size classifications of corporations
as is practicable.
.

(p) An estimate is being made of the revenue yield of
a proposed tax on radio broadcasting companies.
Economic Conditions Related to Fiscal
and Revenue Matters

1. Projects or studies completed
1. Memoranda on the business situation were prepared, and
were transmitted to the Secretary on January 5, 12, 19,
and 26. - Mr. Haas, Mr. Daggit, Mr. Chevraux, Miss Ziegler
These memoranda contained in addition to analysis of the

current situation the following special study:

Production trends by selected industrial groups.

(Chart in memorandum of January 12.) - Mr. Daggit,
Mr. Colclough, Mr. Saunders

2. Monthly or weekly reports are received from 25 individual companies, in response to the Secretary's requests giving confidential data on new orders and sales.
The data in these reports are tabulated and charted
currently for the Secretary's information, and are also
combined into an index of new orders, which accompanies
the weekly memorandum on the business situation. Mr. Colclough, Miss Spiegel, Miss McLachlan

3. Memoranda on employment under the Work Projects Ad-

ministration were prepared on January 5, 12, 19, and
26. - Miss McLachlan

4.

At the request of the Secretary, a memorandum, with three
tables and a chart, was prepared, and was transmitted
to him on January 18, showing employment in the aviation
industry as of October 31. - Mr. Tickton, Mr. Wagner

349
- 28 5. Compilations were made of daily quotations on selected
commodities, and daily and weekly figures on selected
business indexes, foreign and domestic security transactions, security prices, exchange rates, as well as

other data for the Secretary's chart book. -

Mr. Chevraux

6. Daily, weekly, and monthly prices of cotton, wheat,
flour, and bread, were compiled. - Mr. Daggit,
Mr. Saunders, Miss Spiegel

7. In accordance with the request of Mr. Leon Henderson
on July 19, copies of eight charts on commodity prices
and the cost of living were transmitted to him, as
indicated below. - Mr. Daggit
The movements of the NICB cost-of-living index compared
with the BLS wholesale price index of 889 commodities

were shown from 1935 to date. Four charts, as
January 2, 9, 16, and 23, were transmitted on
January 6, 13, 20, and 27, respectively.

of

Four charts showed the movements of the indexes of

12 foodstuffs and 16 industrial raw materials from

August 1940 to date. On the same charts were shown
the percentage changes for each of the 28 commodities
from August 1940 to December 26 and January 2, to
January 2 and 9, to January 9 and 16, and to January 16
and 23. These charts were transmitted on January 6,

8.

13, 20, and 27, respectively.
At the request of the Secretary on January 28, a

memorandum and charts were prepared on export freight

movements and lighterage freight in storage and on
hand for unloading in New York Harbor, and were transmitted to him on that date. Copies were given to
Mr. Kamarck in further response to his request of
December 4. - Mr. Daggit

9. Two tables were prepared for use in possible allocation
of sales of defense savings bonds showing: (1) estimated
distribution of salaries and wages and farm income,

August-October 1941, by States; and (2) income payments by

States, 1940, with percent distribution. - Mr. Daggit,

Mr. Colclough

350
- 29 -

II. Projects or studies under way
1. An analysis is being made of the distribution of

Defense savings bonds, series E, during December, in

relation to payrolls, and to national income, by

States. - Mr. Daggit, Mr. Colclough, Mr. Saunders
Actuarial Problems

I. Projects or studies completed
1. At the request of Mr. Ecker-Racz, of the Division of

Tax Research, on January 7, certain compound interest

calculations were made for use in a study of the manner

in which the premium on a tax-exempt bond could be

amortized through tax savings. These figures were
transmitted in a memorandum to Mr. Ecker-Racz on

January 9. Later, on the basis of revised assumptions,
new calculations were made, and were transmitted on
January 19. - Mr. Brown, Mr. Kroll
2. A computation was made on January 15, on two yield
bases, of intermediate redemption values during the

first five-year period on a proposed ten-year special
security to absorb idle business balances. The average
yield over the entire ten years was also computed.

These figures were included in a memorandum prepared
by Mr. Murphy which was submitted to Under Secretary Bell

on January 16. - Mr. Brown, Mr. Kroll
3. On January 8, Mr. Fisher, Chief, Retirement Division,
Civil Service Commission, asked several questions
relative to the amendment of June 23, 1938 to the
Civil Service Retirement Act to permit an allowance
of credit for service rendered since August 1, 1920,
without deposit of member contribution but the annuity
of the employee to be reduced by the amount such

deposit would purchase if made. Mr. Fisher's questions
were answered in a letter dated January 10, which in-

cluded numerical illustrations of the operation of
this amendment. - Mr. Reagh, Mr. Brown

351

- 30 4. Conferences were held in the office of Under Secretary
Bell on January 28, which resulted in the preparation
of a proposed draft of a letter to Senator Wagner,
Chairman of the Committee on Banking and Currency,
setting forth the Treasury's views on S. 2918. Mr. Reagh

II. Projects or studies under way
1.

2.

The Board of Actuaries of the Civil Service Retirement
and Disability Fund 18 laying out detailed plans for
tabulating and processing data for use in preparing
the regular five-year valuation of the Civil Service
Retirement Fund for the purpose of determining the
liabilities of the Government under the Civil Service
Retirement law. Under the law, such a valuation must
be prepared as of July 1, 1940. Valuation plans are in
process of preparation. - Mr. Reagh, Mr. Brown
The Foreign Service Retirement Law, as approved April 24,

1939, Section 26(m), provides that the "Treasury Department shall prepare the estimates of the annual appropriations required to be made to the Foreign Service Retirement and Disability Fund and shall make actuarial valua-

tion at intervals of five years, or oftener if deemed

necessary by the Secretary of the Treasury". The State
Department has requested an estimate of the appropriation

required for the fiscal year 1943. A valuation of

June 30, 1941 has been completed and will form the basis

of the estimate for the fiscal year 1943. - Mr. Reagh,
Mr. Brown, Mr. Kroll

3. At the request of Mr. A. R. Pilkerton, Auditor of the

District of Columbia, an actuarial quinquennial valuation is being made of the Policemen's and Firemen's
Pension Fund of the District of Columbia. This valua-

tion 18 being made by the Treasury Department in accord-

ance with the 1942 District of Columbia Appropriation
Act, approved July 1, 1941. The work for the valuation

has been begun. - Mr. Reagh, Mrs. Grossman

4. Several years ago a committee was organized for the purpose of studying ways and means to extend retirement
benefits to all Government employees regardless of
Civil Service status. The working committee, the
Subcommittee on Retirement, has again become active.

A report has been prepared but has not yet been submitted to the main committee. - Mr. Reagh, Mr. Brown

352
- 31 5.

At the request of Dr. Falk of the Social Security

Board on January 7, a review was made of a preliminary draft of the Second Annual Report of the Board
of Trustees of the Federal Old-Age and Survivors
Insurance Trust Fund. The draft was returned on
Mr. January Brown 22 with marginal notes. - Mr. Reagh, Mr. Murphy,
6.

Mr. Fisher, Chief, Retirement Division, Civil Service

Commission, requested on December 12 a set of factors
which would be needed for the computation of immediate

annuities under H. R. 3487 if this bill should be ento Mr. Fisher in a letter dated December 31. The bill

acted into law. Approximate factors were submitted

became law on January 24, and on January 28 Mr. Fisher

formally requested the Board of Actuaries to prepare
sets of factors to determine the immediate annuities

of those eligible for retirement under section 1(a)
and section (a) of the Act. A reply to the request
is being prepared by Mr. Buck, Chairman of the Board,
and will be submitted to us for consideration and

approval. - Mr. Reagh, Mr. Brown, Mr. Kroll
Other Projects or Studies
1. Publications

(a) For the January issue of the Treasury Bulletin

data were prepared on average yields of long-term
Treasury bonds and high-grade corporate bonds. Mr. Barnett

All the material submitted for the January issue

was reviewed and edited. - Mr. Lindow, Mr. Lynch
New tables were prepared for the January issue as
follows:

1. A table showing monthly sales of defense
savings bonds, classified by series, sales outlet,
and denomination. - Mr. Brown, Mr. Kroll

2. A table showing monthly sales of tax anticipa-

tion notes, classified by series, type of

purchaser, and denomination. - Mr. Mayo

353
- 32 -

3. Three tables on public marketable
securities issued by the United States
Government and by Federal agencies showing Brown,
price and
Mr.
Mr.yield
Krolldata for each issue.

-

4. A cumulative table of contents by each
of the
past twelve months. - Mr. Lynch
Mr.
Wagner

(b) For the publication Prices and Yields of Public

Marketable Securities Issued by the United States

Government and by Federal Agencies, computations
were made and copy was prepared for the issue
covering
Mr.
Kroll the month of December. - Mr. Brown,
(c)

At the request of Under Secretary Bell on January 24,
a draft of the proposed review of" Treasury finance
and the new budget for the February Federal Reserve
Bulletin was reviewed, and cleared by telephone
on January
Mr.
Robbins 26. - Mr. Haas, Mr. Murphy, Mr. Tickton,

3. Correspondence

Replies were prepared to letters received on subjects
relating to the work of the Division, and letters
drafted elsewhere and submitted to the Division for that
purpose were reviewed. - Miss Michener, Mr. Lindow,

Miss Ziegler, and other members of the staff in appropriate

fields of work.

During January 510 letters were received in the Division
and 578 were handled as required.

4. Charts
Charts are prepared and continuously brought up to date
for use in memoranda and in chart books on special subjects, and corresponding photographic, photostatic,

and multilith work is carried on. This is done in the

Graphic Section under the supervision of Mr. Banyas.

A statistical report on the work of the Graphic Section
for the month of January is attached.

354

Work Completed is the Graphic Section, Division of
Research and Statistics, during January 1942.
For Division
type of work

of R & S

For

Others

Total

which

New charts:

Charts brought up to date:

3 bond chart books brought up to date

All other charts brought up to date

62

81

19

2

-

Total charts completed
Bond book charte completed

2

26 times
732

26(t)

-

764

32

Miscellaneous:
19

6

Total jobs

13

otographic:

Photographic:

Total jobs
Number ofNegatives

Contact prints
Enlargements

80

223
223
259

116

36

409

186
614

837

117

376

83

297

Photostate:

Total jobs

214

Number of-

Lettersise copies
All other copies
Maltilith:
Total jobs

5,213
2,927

9.074
3,400

3,861
473

2

Number of-

Zinc plates

144
139

Miscellaneous:

Total jobs

17

15

17

5

14

31

Graphic

by

:

Type of work

Jan.

Feb.

Mar.

April

May

June

:

Beginning January 1942

:

A. Graphic:
New charts completed

Charte brought up to date
Bond book charts completed

3 bond books brought up to date
Miscellaneous

81

764
2

26 (t)
19

3. Photographic:
Photographs:

Total jobs

Number ofNegatives

116
409

Contact prints

837

Enlargements

376

Photostate:

Total jobs

297

Number of-

Lettersise copies
All other copies

9,074
3,400

Multilith:
Total jobs

17

Number of-

Zinc plates

144

Miscellaneous:

Total jobs

31

Total

356

MAR 20 1942

My dear Mr. President:

I an enclosing report on our exports
to some selected countries for the period
ending March 10, 1942.

Faithfully,
(Signed) E. Morgenthau, Jr.

Secretary of the Treasury

The President,
The White House.

Enclosure

nonic.
HDW,moh

3/17/42

copies to suwlia
By Messender Simmons1100

Ret to Secy's office

357

MAR 20 1942

My dear Mr. Perkins:

I am enclosing five copies of the report
on our exports to some selected countries for
the period ending March 10, 1942.
Sincerely yours,
(Signed) H. Morgeathan, Jee

Secretary of the Treasury

Mr. Mile Perkins,
Executive Director,

Warfare,

Board Que
of Street, Economic N. w.,
2501

Washington, D. C.

Enclosures

n.m.c.
Copies to Ln. white
By Messenger Simmons 1:00

3/17/42

Ret to Secip office

357

MAK 20 1942

My dear Mr. Perkins:

I am enclosing five copies of the report
on our exports to some selected countries for
the period ending March 10, 1942.
Sincerely yours,
(Signed) H. Morgeather, Jee

Secretary of the Treasury

Mr. Mile Perkins,
Executive Director,

Warfare,
Board
of
Economic
N.
2501 Que Street, W.,

Washington, D. C.

Enclosures

n.m.c.
Copies to En. white
By Messenaer Simmons 1:00

HDW
3/17/42

Ret to Secip office

358

MAR 20 1942

My dear Mr. Secretary:

I am enclosing copy of report on our
exports to some selected countries for the
period ending March 10, 1942.
Sincerely yours,
(Signed) 1. Morgeathau, JF.

Secretary of the Treasury

The Honorable

The Secretary of State,
Washington, D. C.

Enclosure

HDW:-sab

3/17/42

n.m.c.
copies to snow
By Messenger sturges 1100

Ret to Secip office

359

MAR 20 1942

My dear Colonel Donovan:

I am enclosing copy of report on our
exports to some selected countries for the
period ending March 10, 1942.

Sincerely yours,
(Signed) H. Morgenthan. Jr.

Secretary of the Treasury

Colonel William J. Denovan,
Coordinator,

office of Coordinator of Information,
old National Institute of Health Building,

25th and E Streets, N. W.,

Washington, D. C.

Enclosure

n.m.c.
HDWsmeb

3/17/42

Copies to o. white
By Messender Simmons 1:00

Ret to Secy's office

360

MAR 20 1942

by dear Sir Fredericks

I have received your letter of March 16, telling me
that additional espital is required for the Packard Motor
Car Company, two-thirds of which is to be paid by the
British under the teras of the contract, and asking my help
in getting the far Department or the Defense Plant Corporation to meet this expenditure.
At the moment, I es attempting to get the Defense
Plant Corporation to conclude its long-pending negotiations

for the purchase of your plant facilities, and, for that

reason, I an net sure that 18 would be wise for me to write
Mr. Jenes about this additional matter, particularly since
the amount involved is so small. I believe you will agree
with me that my efforts can best be used on the larger
program.

Very sincerely yours,
(Signed) W. Morgenthas. its

Secretary of the Treasury

Sir Frederick Phillips,

British Purchasing Missions,
Willard Hetel,
Washington, D. C.

By Memencer Shorta1:00

Photofile Dr. What

comme

JEH/grs - 3/18/42

361

photostate
8/17/42
Willard Hotel,

Washington, D.C.,
March 16, 1942.

URGENT

Dear Mr. Secretary,
notice ?

May I bring the following case to your
The production of Merlin engines by the

Packard Motor Car Company was undertaken under arrangements by which:-

1. The Defense Plant Corporation put
up the money for one-third of the
capital facilities required, and the
British Government put up the money
for the remaining two-thirds; and
2. The War Department put up the money

for one-third of the manufacturing
costs, and the British Government
financed the remaining two-thirds.

The contracts state definitely that everything in the way of expenditure and output shall maintain
the ratio of one to the Americans and two to the British.
This ratio has so far been maintained except in the case
of orders for spare parts. These are to be supplied under

Lend-Lease, but we have been forced, for the time being,

to preserve the 1:2 ratio by financing temporarily twothirds of the cost of the spares subject to a new ratio

being worked out (as is now being done) to replace the 1:2
ratio, and subject to the refund to us of any money which
we have put up in excess of what would be required by the
new ratio.

On capital facilities, however, the 1:2
ratio has so far been maintained, the last occasion on

which more capital was put up having been about a year ago.
It has now been agreed that new capacity
must be provided for Packards to keep themselves supplied
with cutting and other consumable tools and the cost
involved is about $790,000 On the 1:2 ratio our share
of this would be $524,500.
I do not think that we ought to be asked
put up fresh dollars at the present stage for British extension

of to capital facilities, but I understand that the

Air Commission have not been able to make any progress Defense in

recent discussions with the War Department and the

The Honourable

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

362

-2-

alternative
is
anything we must

Plant Corporation a some

altered,we
as as
spare
parts.
a
case
for
askingbe
neworfacilities
should
from

continue to

Lend-Lease

My se-sacred put funds. that stick feeling solution. explained up the either with to about whole is it, above, I that from view and cannot the cost War 1:2 anyhow to have of feel regards Department arriving ratio the it that strong is that the at there being

The matter is very urgent if the necessary
tools are to be obtained. I should be most grateful
for any help which you can give us in the matter.
Yours sincerely,

Hillips

363
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 19, 1942.
TO

FROM

Secretary Morgenthau

H. D. White

I am appending some letters for your signature.

Letter No. 1 - To Secretary Jones requesting information in action
on the purchase of facilities.
Letter No. 2 - To Secretary Stimson requesting information on the
payment for material taken from British dollar
contracts.

Letters No. 3 and 4 - Alternative letters to Sir Frederick in
answer to his letter to you of March 16, copy of
which is appended to Letter No. 3. I prefer
Letter No. 3 which indicates, in effect, that the
amount involved is too small to justify your spending any time on it at present. Letter No. 4, the
alternative suggestion, states that you will take
it up with Jones. If you sign Letter No. 4, then
you should also sign Letter No. 5, which takes the
matter up with Mr. Jones.

Letter No. 6 - This is the letter Aubrey Williams would very much
like to have you send to the Senator. We drafted
it together (one horse - one rabbit - my end being

the rabbit) and I think it would be very helpful if

you could see your way clear to sending it.

364

Dear Jesse:

Sir Frederick Phillipe has recently written me that,
under the terms of the British contract with the Packard
Meter Car Company, the British Government is required to
make an additional capital expenditure of $524,500.
Since the United States Government is negotiating

for the purchase of British amanent plants built in the

United States, 10 I inconsistent to require the British
to make additional capital expenditures.

I wonder if the Defenee Plant Corporation could find
a means of relieving the British Government from the necessity of making this expenditure?
Very sincerely yours,

Secretary of the Treasury

Mr. Jesse Jones,
Reconstruction Finance Corporation,
Washington, D.C.

JEH/grs - 3/19/42

365

By dear Sir Frederick:

I have received year letter of March 16, stating that

the terms of your Fackard airplane engine contract requires
that you provide as additional 8500,000 of capital, and ask-

ing my help in relieving you of this expenditure.

I have always maintained that the Defense Plant Corp-

oration should take OVER British areasant facilities in the
United States, and, accordingly, I see no reason why the
Defense Plant Corporation should require additional capital
expenditures upon your part at this time.

I shall write a letter to Mr. Jones stating that, in
my opinion, it would be inconsistent for this Government to
require that your Government make this additional capital
expenditures.

Very sincerely yours,

Secretary of the Treasury

Sir Frederiek Phillips,
British Purchasing Missions,
Willard Hetel,
Washington, D. C.

JEH/gro - 3/18/42

366
MAK 20 1942

Dear Henry:

For the past four months I have been receiving letters from
the Far Department, the Lend-Lease Administration, and the Pritish
Purchasing Missions, referring to the fact that various planes and
other military supplies originally intended for Britain are being
taken over by the United States Army for its uses or for shipment

to Russia. Meat of the letters refer to the method that will be

used to reimburse the British Government, but since there are
several types of diversions involved, the letters disagree with
each other, and consequently, I find that I de not know of (ther the
amounts involved in the diversions, or the type of reimbursement

that the British will receive in any of the transactions.

As I understand it, the types of diversion are as follows

1. Diversions of materials from British dollar

contracts (a) for the use of the United States
Army, and (b) for shipment to Russia in fulfillment of United States obligations to Ruania

under the Mossow Protocol;

2. Diversions from British Lend-Lease allocations
(a) for the use of the United States Aray, and

(b) for shipment to Russia in falfillment of

United States obligations to Russia under the
Mescas Protocol.

Some of the information that I have received, loads me to

believe that the British will receive payment in dollars for the
planes and materials diverted from their own dollar contracts,
but I know that my information is not complete.
I should appreciate it if you would tell me how mach is
involved in each of the types of transfer, and what the Army's
decision about payment has been on each.

Very sincerely yours,
(Signed) E. Morgonthau. Jr.
.

Secretary of the Treasury
The Honorable Henry L. Stimson,
Secretary of Mar,
Washington, D. C.

n.m.c.
Copies

JEH/gra-3/19/42 -

By Messenger Veach 10:30

367

MAK 20 1942

Dear Jesses

I an writing to inquire about the status of the Defense Plant
Corporation's negotiations for the purchase of British arrement

facilities in this country.

It was my understanding that it was agreed last sumer that a
list of eleven British plants, whose purchase was recommended by
the President and by the War Department as useful for the nation's
defense, would be purchased by the Defense Plant Corporation. It
was also my understanding that the War Department had agreed to

the repurchase of the plants, and that completion of their transfer

waited only on the accounting work necessary to determine the

values of the facilities.

I wonder if this program cannot be completed During the next

six months, when payments due upon British commitments made before

the Lend-Lease Act will still be large, some assistance to the
British will probably be neceseary, and the purchase of these plants
is one of the best ways that that assistance can be given within
the letter and spirit of the pledges made to Congress when the
Lend-Lease Bill was being discussed.

The eleven British facilities in question were said to have

cost the British Government about $79 million, of which about 855

million was thought to be recoverable. In addition to these

eleven plants, however, the British offered last summer a second

list of facilities that, I understood, they were going to discuss

with you. One of those, the Todd shipbuilding yards, is about to
be sold to the Maritime Commission, but there are five remaining
facilities, which cost the British about $22 million, and which
might have a recoverable value of about $16 million. These facilities are the followings Crueible Steel, Savage Area, OerlikenGanda, American Type Founders, and National Pneumatic.

I shall appreciate your telling me whether the British have
proposed the sale of these facilities to you, and whether the War
or Navy Departments has agreed to their repurchase.
Very sincerely yours,
(Signed) 2. Margonikas, in
Secretary of the Treasury
Mr. Jesse Jones,

n.m.c.

Reconstruction Finance Corporation,

Washington, D. C.

JEH/grs - 3/19/42

By Messenger Simmons :00

TREASURY DEPARTMENT

368

INTER OFFICE COMMUNICATION

DATE March 20, 1942

TO

Secretary Morgenthau

FROM Mr. Haes

In accordance with your request, I am submitting herewith
a brief statement on the Canadian price control plan, with a
chart showing relative trends in cost of living and retail
food pricea in this country and Canada. The statement has
been submitted to research divisions of the OPA and BAE, and
incorporates suggestions that they have made.

Attachments

369

Canadian inflation-control program.
On December 1, 1941, after previous unsuccessful attempts

to control prices, Canada put into effect an overall price
ceiling as part of a far-reaching program of inflation control.
This 5-part program consists of (1) a general ceiling on retail prices, with limited exceptions, (2) a ceiling on wages
and salaries, supplemented by cost-of-living bonuses, (3) curtailment of public spending through taxation and war savings
programs, (4) a system of industrial allocations, with prospective consumer rationing, and (5) subsidies to producers
of essential farm products, to maintain supplies without increasing costs to consumers.

While it is probably too early to determine the effective-

ness of the Canadian program, a levelling-out of the Canadian

cost-of-living index and index of retail food prices since
November 1941 may be significant. The attached chart shows
the official Canadian cost-of-living index and the index of
retail food prices, in comparison with similar official indexes for this country. For comparability, both are converted
to an August 1939 base.

The Canadian figures (as of the 1st of each month) show

that the cost of living index in February was 0.5 percent
lower than last November, and that the index of retail food
prices was 1.8 percent lower. (The Order in Council establishing ceiling prices was issued November 1, the base period for
the ceilings having been announced on October 18.) Figures
for the United States (as of the 15th of each month) show in
the same period a rise of 2.2 percent in living costs and

a rise of 3.3 percent in retail food prices.
The Canadian price ceiling is essentially a rigid ceiling on retail prices, applying to all commodities (unless
specifically exempted), to twelve essential services, and to
the rental of all real property. A major administrative
problem is the "rolling back" of squeezes between retail
prices and basic costs, which is accomplished in part by the
payment of various Government subsidies.
Attachment

370

COST OF LIVING, U.S. AND CANADA
AUGUST 1939-100

PER

PER

CENT

CENT

Cost of Living
120

120

115

115

Canada
(Dow. BUR. OF STAT.)
110

110

105
105

U.S.

(B.L.S.)
100
100

95
95
M

M

J

M

J

1940

N

s

M

J

1939

1941

1942

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

J

1939

1940

1941

1942

C 412

/ of - - -

of the Secretary of the Treasury

,

371

March 20, 1942.

Dear Mr. President:

I have recently been impressed by the fast

that living wate in Canada have distinctly
levelled out since the Canadian price seiling
program was put into effect, while living costs
in this country have continued strongly upward.
I thought you would be interested in the
attached chart showing comparative price trends

in the two countries and in the brief explanatory

statement which accompanies 19.

Faithfully,
(Signed) 1. Morgenthas. Jr.

The President,
The White House,

n.m.c.
copies

Delivered by SS agt 2:25
GCHs jm 3/20/42

372

March 20, 1942

Dear Mr. Nelsons

I have recently been impressed by the fact

that living costs in Canada have distinctly
levelled out since the Canadian price ceiling
program was put into effect, while living costs

in this country have continued strongly upward.
1 thought you would be interested in the
attached chart aboving comparative price trents
in the two countries and in the brief explanatory
statement which accompanies 14.

Sincerely,
(Signed) R. Morgenthau, Jr.

Honorable Donald M. Nelson, Chairman,

Var Production Board,
Washington, D. G.

3/20/42

n.m

copies
By

Messenger Simmons

373

March 20, 1942.

Dear Henrys

I have recently been impressed by the fact

that living costs in Canada have distinctly
levelled out since the Canadian price ceiling
program was put into effect, while living costs

is this country have continued strongly upward.
I thought you would be interested in the
attached chart showing comparative price trents
in the two countries and in the brief explanatory
statement which accompanies is.

Sincerely,
(Signed) Henry

Resorable Heary A. Wallane,

Vice President of the United States.

c.

By

Memoraes

Has
names

9:00 am

3/21/42

OCHs, jm 3/20/42

374

March 20, 1948

Dear Marrinors

I have recently been impressed by the fact

that living costs in Canada have distinctly
levelled out since the Canadian price ceiling
program was put into effect, while living costs

in this country have continued strongly upward.
I thought you would be interested in the
attached chart showing comparative price trents
in the two countries and in the brief explanatory
statement which accompanies it.
Sincerely,
(Signed) Henry

Renorable Marrinor s. Secles, Chairman,
Board of Governors of the
Federal Reserve System,
Washington, D. C.

3/20/42

n.m.c.
Copies
By

Has

Messenger

immons

5:30

375

March 20, 1942

Dear Leons

I have recently been impressed by the fact

that living costs in Canada have distinctly
levelled out since the Canadian price ceiling
program was put into effect, while living costs

in this country have continued strongly upward.
I thought you would be interested in the
attached shart aboving comparative price trends
in the two countries and in the brief explanatory
statement which accompanies it.

Sincerely,
(Signed) Henry

Honorable Leon Henderson, Administrator,

Office of Price Administration,
Washington, D. G.

n.m.c.
copie

to Hand,

By Messenger

GCH: Jm 3/20/42

Sincons Sise

376

March 20, 1942.

Dear Mr. Sprouls

I have recently been impressed by the fact

that living costs in Canada have distinctly
levelled out since the Canadian price ceiling
program was put into effect, while living costs
in this country have continued strongly upward.
I thought you would be interested in the
attached chart showing comparative price trends

in the two countries and in the brief explanatory
statement which accompanies it.
Sincerely,
(Signed) R. Morgarthat, JN

Mr. Allan Sproul, President,

Federal Reserve Bank of New York,
New York, N.Y.

n.m.c.
TOD.
Copies

3/20/42

Has

377

MAR 20 1942

Dear Mr. Berle:

Reference is made to your letter of March 11, 1942,
informing me that the Minister of Iceland in Washington
has been authorised to sign a stabilisation agreement
on behalf of the Bank and of the Government of Iceland.
I note that the State Department wishes to be informed
whether the Treasury Department is now willing to enter
into & stabilisation agreement with Iceland involving
a commitment not to exceed the equivalent of 92 million.
when the stabilisation agrangement was being disoussed with the Iceland officials in October and November,
1943, there appeared to be good grounds for anticipating

a shortage of dollar exchange available to Iceland. Since
then there have been developments which suggest that

Iceland should no longer be in need of any dollars. Though
we would not hesitate to consumate the agreement drafted

at that time if the circumstances still warrant, it appears
to me that the situation ought to be reexamined before a
decision on that point 1s reached.

I have asked Mr. Harry hite to arrange a conference
to examine the situation in the light of these developments.
Sincerely yours,
(Signed) N. Morgenthan, JR

Secretary of the Treasury.

The Honorable Adolf A. Berle, Jr.,

Assistant Secretary of State.

Please return to Secretary's office
FAS e esh

3/14/42

Photo file n.m.c
file to Thompson
By Messenger Surgic 1:00 you

STATE

A

DEPARTMENT OF STATE
WASHINGTON

In reply refer to

March 11. 1942

Su 859A.61/20

My dear Mr. Secretary:
Reference is made to a series of conferences during
October and November 1941 between the Under Secretary of

the Treasury, members of the Icelandic Government Trade

Delegation and representatives of the State Department

regarding the conclusion of a stabilization agreement

between the United States and Iceland. It will be recalled
that after a tentative text of a stabilization agreement
had been determined upon, the Icelandic Government Trade

Delegation requested that the matter be held in abeyance

until it could return to Iceland and discuss the text
with the Government in Iceland.
The Department has now received a telegram from the

American Legation at Reykjavik, a copy of which is
enclosed, setting forth the texts of documents signed
by

The Honorable

Henry Morgenthau, Jr. ,

Secretary of the Treasury.

-2-

by the Icelandic Minister of Finance and by officials
of the Landsbanki Islands (National Bank of Iceland)
authorizing the Minister of Iceland in Washington,
Mr. Thor Thors, to sign a stabilization agreement on
behalf of the Bank and of the Government of Iceland.
The Department would appreciate being informed

whether the Treasury Department is now willing to enter
into a stabilization agreement with Iceland involving
a commitment not to exceed the equivalent of two million
dollars.
Sincerely yours,

For the Secretary of State:

Garden
Adolf A. Berle, Jr

Assistant Secretary

Enclosure:

Telegram from Reykjavik,
no. 140, March 5.

GRAY

TEM

Reykjevik

Dated March 5, 1942

REC'd 1 A.M. 6th

Secretary of State,
Washington.

140, March 5, 6 p.m.
Department's telegram no. 129, November 21,

7 p.m., and Legation's mail despetch no. 41,
November 25, 1941.

The Minister of Finance has just deposited
with ME new documents in the name of the Icedandic
Minister in Washington. ThESE documents ARE in

English end read as follows:
OnE. "With reference to an Act no. 130 of
DECEMBER 19, 1941 paragraph one, authorizing the

Government to guerantee a working loan for the

National Bank of Iceland, I the undersigned, Jakob

Moller, Iceland's Minister of Finance, acting on
behalf of the Treasury do confer upon the Icelandic
Minister in Washington, Mr. Thor Thors, full and unrestricted power of attorney to sign A declaration
on the Icelendic Treasury as guarantor of full and
due repayment of principal and payment of interest
on A loan

-2- #14C, Karch 5, 6 p.m., from Revkjavik.
on S loan not Exceeding two million dellers (repeat
$2,000,000) which the National Bank of Iceland prepasts
borrowing from the Stebilization Fund, Washington, D.C.,
United States of America.
Reykjovik, this 4th day of March 1942.
Signed: Jakob Moller".

Two. "This is to certify that Londsbenki Islands,
Revkjevik, hereby gives the Iceland Minister in
Washington, Mr. Thor Thors, a full end unlimited
power to sign a Stabilization Fund's agreement with
the Secretary of the Trepsury of the United States of
America, accounting to maximum Equivalent of United

States dollars two million (repeat $2,000,000 United
States dollars). Whatever Minister Thors may do in
connection with this matter is Equally valid AS if WE
had done it ourselves.
Done in Reykjavik the 4th day of March 1942.
Londsbonki Islands.

National Bank of Iceland.

Signed: Vilhjalmur Thor.
Signed: PEtur Magnusson."
The Minister of Finance Expressed the hope that

with the deposit of these full powers with the Legation

it will be

-3- #140, March 5, 6 p.m., from Reykjavik.

it will be possible for the Icelandic Minister in
Washington to proceed to sign the loan agreement

without delay. Appropriate instructions are being
BEnt to him. Original documents will be forwarded
in next pouch.
BARNES

NPL

383
0

0

P

Y

RS

Chungking via N.R.

This telegram must be paraphrased before being communi-

Dated March 20, 1942

Governmental agency. (BR)

Rec'd 4 p.m.

cated to anyone other than a

Secretary of State,
Washington.

252, March 20, 2 p.m.
Reference Department's 110, February 14.

Please inform Treasury that Central Bank of China has

delivered checks drawn on Treasurer of the United States in
an aggregate amount of $14,460 and requests that a corresponding amount be credited to Central Bank of China
amount in Federal Reserve Bank of New York.
GAUSS

CSB

Copy:1c:3/21/42

384

NMC

This telegram must be
paraphrased before being
communicated to anyone
other than a Governmental

Chungking via N.R.
Dated March 20, 1942

Rec'd 4:07 p.m.

agency. (BR)

Secretary of State,
Washington.

253, March 20, 3 p.m.
FOLLO. ING FROM ADLER FOR FOX CARE OF SECRETARY
OF THE TREASURY.

"TF 23

One. Board would appreciate transmission of
following message to Federal RESERVE Bank 'Statement

of accounts from Board's inception to date most

urgently required. Please forward by quickest
available route. If any statement sent to Chungking
office, cable date of despatch, period covered, and
route.' Smith accountant from Calcutta her and
preparing of board report for three governments would

be greatly facilitated by early receipt of Federal
RESERVE Bank's statement. If you are returning fairly
soon, suggest you bring statement with you otherwise
best to send it by diplomatic pouch care of ME.
Two. Doctor Kung would like to know approximate

size of treasury smuggling prevention force. If not
inconvenient, could you ascertain and let ME know?"
GAUSS

LMS

385
C

0

P

Y

DEPARTMENT OF STATE
WASHINGTON

March 20, 1942

In reply refer to
FD 740.0011 Pacific War/2064

The Secretary of State presents his compliments to
the Honorable the Secretary of the Treasury and encloses
a copy of despatch no. 284, dated January 26, 1942, from
the American Embassy, Chungking, China, regarding a coordination

committee in Chungking to deal with economic questions.

Telegram no. 60 referred to in the despatch was transmitted to Treasury under date of January 28, 1942; and
despatch no. 266 was transmitted February 19, 1942.

Enclosure:
From Embassy, Chungking,

no. 284, January 26, 1942.

386
No. 284

Chungking, January 26, 1942

Subject: A Coordination Committee in Chungking to
deal with Economic Questions.

Air Mail
CONFIDENTIAL

The Honorable,

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

At this stage and time I have nothing of substance to add to the
comment in my reference telegram. There are serious economic problems in

China which should be dealt with seriously and constructively. A committee
of competent persons with authority under a loan or credit agreement and
with Chinese cooperation should be able to make a real contribution to a
solution of those problems and at the same time increase Chinese ability
and willingness to continue resistance against Japan. In my despatch no.
266 of January 8, 1942 I have, in suggesting the directions in which
financial aid might be given to advantage, indicated the fields in which
such a committee might interest itself. The problem is not, I feel, simply
one of supporting Chinese currency. The progress of currency inflation
should certainly be moderated if possible; it cannot however be reversed.
A deflationary policy resulting in a reduction in the production of consumers' goods would be in error and have unfortunate consequences. En-

couragement to the production and the importation, if feasible, of goods
should I am convinced be the primary objective of financial policy in this
area now, and if a foreign credit or loan can be used to that end and an
economic coordination committee can effectively aid in such utilization, I
believe the one should be granted and the other established. The financial
and economic experts should be able to determine whether such a program is

feasible but its success will depend largely on the degree of real cooperation
given by the Chinese authorities.
Respectfully,
C. E. Gauss

Enclosures:
1/ Memorandum for Ambassador dated January 23,24,
1942.
1942.
#

II

#

2/

II

1/2/

I have the honor to refer to my telegram no. 60, January 25, 12 noon
and to enclose copies of two memoranda in regard to the suggested formation
of a coordination committee or "Allied Economic Council" in Chungking to
interest itself in China's financial and economic problems.

Original and five copies by air to the Department.

JCV/wr
850

Enclosure no. 1 to despatch no.
284 dated January 26, 1942, from

387

the Embassy at Chungking.
MEMORANDUM OF CONVERSATION
FOR THE AMBASSADOR

January 23, 1942

Subject: Suggested Formation of a Corrdination Committee
to deal with Economic Problems.

Mr. Hall-Patch, Financial Attache of the British Embassy, called

this afternoon. He said that, on the basis of discussions with Sir
Archibald Clark-Kerr (the British Ambassador) and Sir Otto Niemeyer

(Chief of the British Economic Mission to China) he had called to
suggest the formation of a Coordination Committee in Chungking to deal

with financial and economic problems and particularly with problems that
would arise in connection with the handling of the Anglo-American credit
to China, should such credit be granted. He said that he envisaged such
a committee as being composed of two Americans, two British and two Chinese
members, and a Chinese Secretary whom he thought should be a man of the

character of T. F. Tsiang. He said that it might be advisable also to
include a Dutch representative and I added that it might be advisable for
similar reasons to include an Australian. He said that he thought the
committee should be organized as soon as possible and that Sir Archibald

Clark-Kerr was prepared to approve its organization. He said that he and
one other Englishman would serve on the Committee and suggested that I and one

other American serve. He thought that Dr. Kung or his deputy would wish
to be Chairman and hoped that another Chinese of ability would be appointed.

He asked me to refer the matter to you. I said I would do so and inform him
of your answer. He said that he was going to Kunming on Monday, but that I

could take the matter up with Sir Archibald or Sir Otto as both of them were
informed on the subject.
JCV/wr

True copy of signed original. w.r.

John Carter Vincent

Enclosure no. 2 to despatch no.
284 dated January 26, 1942, from

388

the Embassy at Chungking
MEMORANDUM FOR THE AMBASSADOR

January 24, 1942

Subject: "Allied Economic Council" at Chungking
I saw Hall-Patch again at noon today in Sir Archibald Clark-Kerr's

office. Sir Archibald was also present. I called wishing to clear up a
few points and obtain additional information with respect to Hall-Patch's
suggestion of yesterday in regard to coordination in the field of economic
and financial matters. I asked whether the proposed committee was to come

into being only if China were granted credits by Britain and the United
States and whether it was to deal exclusively with matters pertaining to

the utilization of the credits. Sir Archibald showed me a note referring
to a conversation which a Chinese official apparently had had with Dr. H.H.

Kung. This note indicated that Dr. Kung had suggested that the "Allied
Economic Council" in Chungking be set up without reference to the proposed

credits; that it be charged with making studies and recommendations; but

that it would also, when credits were granted, interest itself in the problems connected with the effective use of these credits. This note also
answered the second question I had in mind, that is, whether the concerned

Chinese officials were informed with regard to the proposal. I asked who

had taken the initiative in suggesting the committee or "Council" and Sir
Archibald said it had been more or less "Spontaneous" but agreed that the
initiative should properly appear to come from the Chinese.
John Carter Vincent
JCV/wr

A true copy

of signed original. w.r.
Coxy:bj:3-21-42

Treasury Department

389

Division of Monetary Research
Date
To:

April 28

19 42

Miss Chauncey

From: Mr. White

I presented this orally to the
Secretary on April 11th and the Secretary
asked me to give him the highlights

orally, which I did. He said it was
all right - he would approve. I told

him his signature wasn't necessary on

the final document. I also stated

that the final document would contain
some modifications of this draft but
they would not be important modifications.

Treasury Department

390

Division of Monetary Research
Date
To:

Secretary Morgenthau

From:

H. D. White

March 20. 1942

19

In our tentative recommendations to Cuba some

of our proposals constitute a substantial departure
from some of our own practices. If you are interested
in going into the matter I would appreciate it if you
would do it soon as we are now discussing the pre-

liminary report with the Cuban officials, and we are

being pushed to complete our report by both the State

Department and the Cuban Government.

There will be of course a final clearing in the
Treasury and possibly in the Federal Reserve Board

before a final report is submitted to the Cuban
Government but it will then probably be too late to make
more than minor changes.

Copies of the preliminary report our being sent
to D. Bell, Legal Division, and State Department.

391
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 20, 1942.
TO

FROM

Secretary Morgenthau

Mr. White NOW

subject: Proposed Cuban Central Bank

I am sending you herewith a copy of a preliminary draft report

on the proposed Cuban Central Bank by the American Technical
Mission to Cuba. The Cuban Finance Minister has requested the

opportunity of discussing the Central Bank proposals with the
Mission during his stay in Washington. These discussions will
be based on this draft.
The attached report envisages a Cuban Central Bank having

the following main characteristics and powers:
Capital Structure.

The initial capital and surplus is to be 8 million pesos
(with the peso, as you know, at 1 to 1 parity with the dollar).
of this the commercial banks will contribute about 3 million

pesos in cash, and the Cuban Government about 2 million in cash
and 3 million in Government obligations.

The capital contribution of the commercial banks is to be
fixed at 2 percent of their deposits. The Cuban Government will
make a cash contribution sufficient to bring total cash contributions to 5 million pesos. The 3 million pesos of securities
contributed by the Cuban Government will create a paid-in surplus
for the Bank.

An Export-Import Bank loan to help the Cuban Government meet

its cash contribution should be considered if it proves diffi-

cult for Cuba to raise this money at home.
Management.

The Cuban Government will control the Central Bank through

control of a majority of the directors. The President of the

Republic will appoint the Governor of the Bank who will serve
on the Board of Directors ex officio along with the Finance
Minister. The President will also appoint five other directors,
two from nominees selected by the share-holding banks, and three
to represent the sugar industry, other agriculture, and commerce.
At least one of the two directors representing the commercial
banks must be a Cuban citizen.

392

-2-

Division of Monetary
Research

In addition, an Advisory Council is to be created to act
as an advisory body on major matters of bank policy. This

Council will consist of the Ministers of Finance, Agriculture,

Commerce and Labor and a representative of the Faculty of Law
of the University of Habana. Under certain conditions indicated
below the Council has mandatory powers.
Loans and Investments.

The Central Bank will make primarily short-term loans to
commercial banks (up to 9 months in the case of agricultural

paper).

Loans to the National Government are limited to 10 percent
of average annual expenditures with a provision for relaxation

on vote of six-sevenths of the Directors. Loans to semi-official
credit agencies (it is hoped to establish an Agricultural Bank)
are limited to 15 percent of the Bank's assets.
To prevent evasion of the limitations on Government loans,
open market operations in Government securities are restricted
to seasoned obligations.

Loans to the public are permitted only in case of national

emergency and then only with consent of the Advisory Council.
Reserve Requirements.

The Central Bank will be required to maintain gold or dollar
reserves against notes but not deposits. The notes outstanding

when the Bank begins operations will be considered a fiduciary
issue against which no new reserves are required. Notes above
this amount are subject to a 25 percent requirement.

The Bank will take over liability for existing silver cer-

tificates and the silver coins held against them. As the silver
certificates are replaced with bank notes, the coins held against
them will be released for other purposes.
Whenever the reserves fall below 25 percent the Bank shall
be requiredto take corrective measures satisfactory to the
Advisory Council. In case of emergency reserve requirements of
commercial banks can be altered by the Board of Directors with
approval of the Advisory Council.

393

--

Division of Monetary
Research

stabilization Fund.

A Stabilization Fund will be created to assist in controlling the exchange value of the peso. It will be controlled by

E committee consisting of the Governor of the Bank, the Finance
Minister, and a third member to be selected by the Finance

Minister.
Profits and losses of the Fund will be for account
of the Government.

The Fund will in general hold Cuba's gold assets and issue

gold certificates to the Central Bank. The Fund will have the
right to borrow pesos from the Central Bank without interest to

buy
gold but Council.
can be directed to borrow in the open market by
the Advisory

On recommendation of the Fund Committee, the President of
Cuba
can subject exchange transactions to license by the Finance
Minister.

The dollar will no longer be legal tender.

394

Preliminary and Confidential

American Technical Mission to Cuba

SECOND REPORT TO THE CUBAN GOVERNMENT

March 20, 1942

Personnel of Mission
G. A. Eddy, Treasury Department

A. T. Esgate, Farm Credit Administration
W. R. Gardner, Board of Governors of the
Federal Reserve System

F. A. Southard, Jr., Treasury Department
H. R. Spiegel, Treasury Department
G. B. Vest, Board of Governors of the
Federal Reserve System

H. D. White, Chief of Mission,

Treasury Department

395

Principal Features of Cuban Central Bank

Preliminary Draft to serve as the basis of joint discussion
March 19, 1942

I. Capital
1. Authorized capital:- 10 million pesos in Class A and/or Class B shares
and at least 3 million pesos of capital, or paid-in, surplus.

2. Original subscription:- 5 million pesos of share capital and 3 million
paid-in surplus.
Commercial bank subscription:- 2 percent of each bank's deposits
in some designated base period, in Class A shares of 100

pesos par value. This will amount, on the basis of present
deposits, to about 3 million pesos, in cash.
Government subscription:-

(a) Enough Class B shares of 100 pesos par value to bring

the original subscription for Class A and Class B shares to
50,000 (5,000,000 pesos). For example, if banks subscribe

3.0 million the Government will subscribe 2.0 million, in
cash.

(b) In addition, the Government will subscribe 3 million
pesos which may be paid in the form of Government obligations,

to be credited to paid-in surplus. It may or may not be possible to have this subscription evidenced on the balance
sheet in some way as having come from the Government.

396
-2-

3. Capital structure at the outset:Class A shares (entirely owned by the commercial
banks) - Approximately 30,000 shares outstanding 3,000,000
Class B shares (entirely owned by the Government)
Approximately 20,000 shares

2,000,000

(Enough Class B shares will be sold to the Government
to bring the total number of Class A and Class B
shares to 50,000.)
Surplus, paid-in, by the Government

3,000,000

Surplus, earned

Total capital funds

0

8,000,000

Authorized but unissued - 50,000 shares Classes A
and B.

4. Dividends:- Dividends to be limited to 4 percent, cumulative, and
perhaps limited further to Class A shares.

5. Disposition of surplus:- At the discretion of the directors the Bank
may build up earned surplus or reserves without paying dividends, but dividends shall be cumulative and no surplus
shall be paid to the Government so long as there are any

dividend arrears. After payment of full dividends, the
Bank's earnings shall be divided as follows:
50 percent to the Government and 50 percent to surplus

till an earned surplus of 3.5 million pesos has been
accumulated; 75 percent to the Government and 25 per-

cent to surplus till an earned surplus of 7.0 million
posos has been accumulated; thereafter 100 percent to
the Government.

397

-In the event of liquidation of the Central Bank, any

surplus after retiring stock held by banks at par plus
dividonds accrued and earned shall revert to the Government.

6. Adjustment in commercial bank holdings:- Commercial banks' sub-

scriptions are to be adjusted annually to each bank's
average deposits in the preceding year (or some other prac-

tical base). Each bank's subscription must not fall below
2 percent of its deposits in the proceding year. Banks
whose deposits decline, however, have the option of retaining Central Bank shares previously required to be purchased.
Purchases and redemptions shall be at par.
Additional shares required to be purchased by banks
whose deposits have increased are to be purchased from the

Central Bank at par (a) from shares turned in by other
banks whose deposits have decreased, (b) from the Cuban

Treasury from any of its B shares which it is willing to
sell, and (c) from authorized but unissued shares of the
Central Bank. Step (b) means that the number of B shares

will in effect be converted into A shares.
At the annual readjustment period the Central Bank is

obligated to repurchase at par any of its shares held by
the commercial banks in excess of 2 percent of their do-

posits. Commercial banks can sell their shares only to
the Central Bank. Banks desiring to liquidate may have

398
-4their stock redoomed at any time convenient to the Contral
Bank.

In case banks' holdings of Class A shares should
decline below the amount originally sold, the Government
shall not be required to purchase additional Class B shares

unless it desires to do so.
7. Capital necessary to start operations:- Provision might be made for
the Bank to start operations when 25 percent of its total

original capital is paid in. The remaining 75 percent must
be paid within 3 months but the period may be extended by

the vote of the Board of Directors. Government delivery of
securities for paid-in surplus may constitute the Governnent subscription of 25 percent.

8. Moans of paying for original subscription:Classes A and B shares:- In poso currency, or at the discretion
of the Board of Directors in certified peso bank checks.
In case the Cuban Government feels itself unable to
obtain cash from other sources, the Central Bank law might
authorize an Export-Import Bank loan for this purposo.

However, in view of the current prosperity of the sugar
industry and the strength of the Cuban balance of international payments, it sooms economically desirable that
the Cuban Government should obtain the cash for its sub-

scription to Class B shares without incurring foreign indobtedness which may have to be paid back during a much less

favorable period in the future.

399

-Paid-in surplus:- To be paid for possibly in Treasury certificatos of indebtedness payable 90 days after salo by the

Central Bank, or upon liquidation of the Bank. They would
pay no interest and would not mature so long as they were

hold by the Central Bank. They would be transferable and

night be sold (presunably at a discount) by the Central
Bank as circumstances required.

Alternatively, the securities might be nade ordinary
notes or bonds, bearing a market rate of interest.
In case the paid-in surplus of the Bank becomes inpaired, negotiations between the Central Bank and the
Government may determine desirable action, if any, regard-

ing the impairment and the possibility of the Government's
advancing additional surplus.

400

-II. Management

Primary responsibility for management of the Bank will be vested with
a Board of Directors. In addition, however, the Mission recommends crea-

tion of an Advisory Council which will at all times have the prerogative
of giving advice to the directors regarding matters of policy and which
under certain circumstances will have more direct powers of control.
The Board of Directors will consist of seven members as follows:
Governor of the Bank, to be appointed by the President.

Minister of Finance, ex officio.
Two directors to act as representatives of the shareholding banks. These are to be selected by the
President from two panels of at least three names
in each to be nominated by the shareholding banks.
On one of the panels all nominees must be Cuban

citizens. On the other, nominees may or may not
be Cuban citizens.

Three directors to be selected by the President to
represent sugar, other agriculture, and business

interests. Provision might be made for the establishment of three panels of names proposed by
recognized trade associations from which these

three directors may be chosen by the President, but

he is not required to limit his choice to the names
appearing on the panels.

401
- -7 -

The two banking and the three public directors might be given

staggered terms of two and three years respectively. Directors shall
be eligible for reappointment.
The Governor of the Bank shall have a five-year term and shall be
eligible for reappointment. The Vice-Governor and General Manager shall
be appointed by the Board of Directors of the Bank.
The directors shall be paid only a very modest compensation, possibly at the rate of 10 pesos per meeting up to a maximum of 500 pesos per

year plus direct expenses. The salary of the Governor of the Bank
should be stipulated by law. The Governor and the Finance Minister will
receive no compensation for acting as members of the Board except for
any direct expenses incurred.

The duties of the Board of Directors shall be stated in the broadest possible terms since they are ultimately responsible for management

of the Bank. The Board must assume responsibility for all major policy
decisions but, of course, should not be called upon to make routine
administrative decisions.

The Advisory Council is to consist of five members, as follows:
The Ministers of Finance, Agriculture, Commerce, and Labor and a repre-

sentative of the Faculty of Law of the University of Habana. The method

of selection of the representative from the Faculty of Law and his term

of office are not specified since Cubans familiar with the Faculty of
Law may be better able to formulate proposals on this matter. He ought

to have a regular term of office of, perhaps, three years. The members
of the Advisory Council are to serve without compensation in any form.

402

-The duties of the Advisory Council shall be primarily to act as an
advisory body on major matters of bank policy. The Council shall have
the prerogative of making its views on banking policy known to the Board

of Directors whenever the Council so desires. At any time the Council
shall have the right to require that the Board of Directors make an

explanation of the current policy of the Board. In addition to this, the
Board of Directors shall make an annual report to the Advisory Council

which shall also be made public, explaining all the major policies upheld
by the Bank during the previous year and giving the reasons therefor.

In addition, the Advisory Council shall have certain other powers
and duties as indicated below, and particularly in regard to deficiencies
in the Central Bank's required reserves, the financing of the Stabilization Fund, direct loans to the public, and emergency measures to limit
credit expansion.

403

-III. Loans and Investments
1. Accommodation to member banks:- The Central Bank can make advances

with a maturity of not more than six months to banks

ovning stock in the Central Bank on the security of any
assets satisfactory to the Central Bank, and can discount
obligations of sound value bearing the endorsement of a
stockholding bank maturing in not more than six months or,

in the case of agricultural obligations, not more than
nine months.

2. Loans to special lending institutions: :- The American Mission is
strongly of the opinion that the Cuban economy is in need

of official or semi-official agencies to extend credit
for agricultural, industrial, public works, and mortgage
purposes, and the Mission urges the early establishment
of such agencies.
The Central Bank should be empowered to acquire obli-

gations of each of these agencies to be created to serve
special lending needs, subject to some effective protec-

tive limitation. It might be provided that the obligations must be short-term or bear the guarantee of the
Government and that not more than 15 percent of the

Central Bank's assets may consist of the obligations of
any one of these agencies unless a larger amount is

authorized by the affirmative vote of six members of the
Board of Directors. Obligations of a lending agency

404
- 10 discounted with the Central Bank with the endorsement
of a commercial bank, in accordance with paragraph (1)

above, are to be regarded as coming outside of the 15-

percent limitation just mentioned.
3. Loans to the Federal Government:- The Bank can lend to the Governmont up to five percent of the Government's budgeted

exponditures during the thon-current fiscal year on the
affirmative vote of five members of the Board of Directors.
After the total of such loans outstanding on the books
of the Central Bank has renched a total equal to 10 purcont of the annual average budgeted expenditures during

the current and next precoding fiscal years, no further
loans can be made to the Government except on the six-

sevenths vote of the Board of Directors.
4. Open-market purchases of Government securitics:- The Bank can

purchase direct obligations of the Republic of Cuba
which have been outstanding for at least one year (or
possibly at loast two years) whenever such purchases

are required to carry out open-market credit policy.
Purchases are to be made in the open market at prevail-

ing prices. It may also be desirable to authorize
opon-market purchases of open-market issues of official

credit institutions if guaranteed by the Government.

405
- 11 -

5. Other open-market investments:- If the available supply of direct
obligations of the Ropublic of Cuba is too small to permit effective open-market policy, the purchase of other
seasoned, first-grade bonds which have been outstanding

for two years or more will be permitted.
6. Energency loans to the public:- In cases of emergency or national
nocessity, the Board of Directors shall bc authorized to
make direct loans to the public but only with the approval
of the Advisory Council.

7. Sale of assets:- The Central Bank shall be empowered at its discro-

tion to sell any assets which it is authorized to acquire.
8. Speculative loans:- The Bank might be enjoined from purchasing or
londing upon assets issued to finance speculation in

stocks, real estate, or commodities, provided that the
law can be worded so as not to interfere with desirable
operations,

406
- 12 IV. Foreign Exchange Fund

1. Management:- A committee of three, consisting of the Minister of
Finance, the President of the Central Bank, both ex officio,
and one member selected by the Minister of Finance.

2. Conduct of operations:- By the Central Bank, under the direction of
the Foreign Exchange Committee, as fiscal agent for the
Government.

3. Powers:- The Fund can buy, hold, pledge, and sell gold, silver,
foreign exchange, and possibly also peso currency and

deposits; borrow; and invest its assets in high-grade
securities.
4. Source of the Fund's foreign exchange:- Purchases in the open market

and deliveries by exporters of part of the foreign exchange
proceeds of their sales abroad, as provided by present law.

The Finance Minister shall continue to have full discretion
to exempt classes of exporters, refuse acceptance of foreign
exchange under conditions where this may be desirable, and
modify the requirements placed upon exporters.
The Fund can buy and the Central Bank is required to

sell any gold or foreign exchange assets held by the Central

Bank at the discretion of the Fund.
5. Source of the Fund's pesos:- The Fund shall have the right to borrow
pesos from the Central Bank without interest up to the limi
of the cost of foreign exchange or gold held by the Fund.
The Fund may be given the further right to borrow from the

407
- 13 -

public up to the cost of its gold or foreign exchange and
to pledge said gold or foreign exchange to secure such
loans.

Whenever in the opinion of the Advisory Council the
Stabilization Fund is obtaining an undue volume of credit
from the Central Bank and thereby causing an unwarranted

expansion in the reserves of the commercial banks, the

Advisory Council can require the Fund to obtain further peso
credits from the open market instead of the Central Bank.
Under these circumstances the Fund will be obliged to conduct

its credit operations in the manner specified by the Advisory

Council until in the opinion of the Advisory Council, the
Fund can once again be allowed to obtain Fund credits from

the Central Bank if it desires.
6. Treatment of profits and losses:- Profits and losses of the Fund shall
be for the account of the Treasury. Profits may be turned
over to the Treasury at the discretion of the Fund committee.
The reimbursement of losses shall be at the discretion of
the Cuban Government.

7. Publicity on Fund profits:- Audited reports showing the disposition
of Fund profits and any dispositions of foreign exchange or
gold made at prices other than the prevailing market price

are to be published regularly at reasonable intervals after
the transactions take place.

408
- 14 8. Foreign exchange for the Government:- The Fund shall continue to
supply foreign exchange to meet Government requirements

at par.
9. Foreign exchange licensing:- - On the recommendation of the Fund

committee, the President of the Republic can subject all
foreign exchange transactions and international movements

of funds to license by the Minister of Finance.

409
- 15 V. Reserve Requirements of the Central Bank
There should be reserve requirements only against the Bank's note

liabilities. That is to say, there will be no reserve requirements
against the Bank's deposit liabilities.
The Bank will take over the liability for outstanding silver certificates and acquire as an asset the silver coin held against them.
Forn silver certificates may gradually be replaced with bank notes and,
as this happens, the coin held against them will be freed for other
purposes. The Bank, however, will at no time have to hold reserves

against the notes thus issued to replace silver certificates.
The full amount of peso currency certificates outstanding when the

Bank starts business will constitute a fixed fiduciary issue to which
Cuba may be regarded as already adjusted. Net expansion of the currency

by the Bank thereafter will be subject to a reserve requirement of 25 per-

cent in gold or dollars or in obligations of the Stabilization Fund backed
100 percent by gold or collers.
Thenever the legal reserves of the Bank fall below the 25 percent
requirement, the Bank shall immediately undertake corrective measures

and shall make a monthly report on these to the Advisory Council. If
the Advisory Council is not satisfied as to the adequacy of these

measures, it shall have the authority to require the Bank to alter its
program to the satisfaction of the Advisory Council. This authority
shall continue in effect until the legal reserves of the Bank are once
again at or above the minimum requirements.

410
- 16 VI. Reserve Requirements of Commercial Banks

1. Against demand deposits:- 25 percent, of which 20 percent shall be
in deposits at the Central Bank.

2. Against time deposits:Possibly the same as on demand deposits, or alternatively,
they may be reduced at the discretion of the Bank to a
minimum of 5 percent, of which 3 percent must be held on

deposit in the Central Bank. The Bank is to have power to
define and issue regulations concerning time deposits.

3. Emergency credit control:- In case of threatened over extension of
bank credit, the Board of Directors with the approval of
the Advisory Council, may require that deposits of commer-

cial banks in excess of a given level be secured by legal
reserves higher than those regularly required, but not
over 100 percent. Conversely under special emergency

conditions, the Roard with the approval of the Advisory
Council, may authorize a reduction in the regular reserve
requirements.

411
- 17 -

VII. Hiscellaneous Provisions

Legal tender position of the dollar:- The dollar shall no longer
be legal tender.

Other functions of the Central Bank:- The Bank will hold deposits
only of commercial banks, the Government, governmental

institutions, and foreign governments and central banks.
Symbol for the peso:- Some symbol should be adopted other than the

dollar sign now used, in order to facilitate differentiation between the peso and the dollar.

412

COPY
AF

Bombay

This telegram must be
paraphrased before being

Dated March 20, 1942
Rec'd 11:16 a.m.

communicated to anyone

other than a Governmental
agency. (BR)

Secretary of State,
Washington.

208, March 20, 1 p.m.

Department's 68 to Calcutta.
Total amount of United States Treasury checks cashed

by National City Bank of New York at Bombay and delivered to

this Consulate is $25,657.18.
INFORM TREASURY

DONOVAN

EDA

Copy bj:3-21-42

413

TELEGRAM SENT

March 20,1942

DM

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

1 p.m.

AMERICAN CONSULATE GENERAL,

CAPETOWN, (UNION OF SOUTH AFRICA).
30

FROM TREASURY

Your 31, March 17, 3 p.m.
QUOTE 1. Please have consular officer present
at time South African RESERVE Bank wraps currency to

observe that halves, with a copy of list enclosed, are
separately packaged and that the packages are sealed.

Upon receiving the bank's statement that the currency
has been cut in half, that the name of the bank appears

on Each half of the currency, and the amount of ourrency in EACH package, the consular officer can then

issue to the bank a receipt for the currency. The
receipt given by the consular officer should stipulate
that the currency is subject to count, verification
and Examination.

2. The Consulate General is authorized to store
the senled packages in the vault of the South African
REBETTE Bank pending delivery to the Post office just
prior

414

-2- #30 March 20, 1 p.m. to Cepetown

prior to the sailing of the carrying VESSEL.
3. It is not necessary that the currency be
shipped by diplomatic pouch.

4. All other instructions contained in telegram
No. 11, February 9, 9 p.m., should be followed. END
QUOTE,
'WELLES

(ACTING)
(FL)

FD:FL:ME

C

415

0

P

Y

DEPARTMENT OF STATE
WASHINGTON

In reply refer to
FF 703.5400/30
March 20, 1942

The Secretary of State presents his compliments to
the Honorable the Secretary of the Treasury and transmits
herewith paraphrases no. 307 of February 3, 1942 to Bern
and no. 931 of March 7, 1942 from Bern, concerning

Swiss-American negotiations in the protection of American
interests by the Government of Switzerland.

Enclosures:

1. To Bern, no. 307,
February 3, 1942.

2. From Bern, no. 931,
March 7, 1942.

416
PARAPHRASE OF TELEGRAM SENT

0

0

P

Y

TO:

AMLEGATION, Bern

DATED:

February 3. 1942, 10 p.m.

NUMBER:

307

The amount of 1,502,145.92 Swiss francs received by the Swiss

National Bank through the Banco de Portugal at Lisbon from the
Federal Reserve Bank represent at the rate of 23.30 the counter-value
of the $350,000 mentioned in the Department's telegram no. 139,
January 17, 1942 to Bern, and are not to be understood as supplementing

the latter as mentioned in section four of telegram no. 210, January
21, 1942 from the Legation.

The Legation is authorized, when necessary, to use these france
to cash drafts drawn against special deposits with the Department with
SAA 1942 or other "authorization numbers" or other funds which SAA 1942

do not include. For the drawing of such drafts to the order of the
United States Treasurer the accounting should be as usual and in addition
the drafts should be also accounted for and sent to the Department as
deposits to authorisation no. 105-1942 accompanied by a fully explanatory
despatch. Of such drafts, the firsto and seconds should be drawn and

forwarded via separate facilities so that reimbursement to the authorization

numbers cited and future availability for later telegraphic transfers will
be assured.

417
-2-

The use of these francs, which were to be separately accounted

for under authorization no. 105-1942 and originally intended for use
only in the representation by the Swiss of American interests, will

by such authority have the effect of liberalizing their use under a
form of revolving fund for the encashment of drafts drawn for other
necessities.

Copy:emk: 3.21.42

418
C

PARAPHRASE OF TELEGRAM
RECEIVED
FROM:

AMLEGATION, Bern

TO:

Secretary of State, Washington

DATED:

March 7, 1942, 3 p.m.

NUMBER:

931

Reference is made to telegram no. 307 of February 3, 10 p.m.

to the Legation, and other correspondence concerning the provision

of funds for the representation by the Swiss of American interests.
On February 4 one million francs of the total of 1,502,145.95
Swiss francs received was advanced to the Swiss Foreign Office to
provide for expenses of American interests. Francs in the amount
of 51,142.66 of the balance have been 80 far obligated to cover payments as directed by the Department.

Because allotments to field officers to date exceed the first
advance by already 200,000 france a second advance of one million

france has been requested in the Foreign Office's note of February 27.

The Legation yesterday, March 6, inquired informally of the
National Bank whether our Treasury draft in the amount of $200,000
would be purchased by it at once against Swiss france for the use of
the Foreign Office and was told that the question would be given
consideration and that the decision of the bank would be given on
Wednesday, March 11, to the Legation.
HUDDLE

Copy:inc
3/21/42

419

TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE March 20, 1942
TO

FROM

Secretary Morgenthau

Mr. Dietrich

CONFIDENTIAL

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

£62,000
£17,000

Open market sterling remained at 4.03-3/4, with no reported transactions.

In light trading, the Canadian dollar reacted to 12-3/4% discount by the

close, as compared with 12-7/16% yesterday.

The Argentine free peso advanced 6 points to a final quotation of .2375.
In New York, closing quotations for the foreign currencies listed below

were as follows:

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

.0516
.5775
.2064
.5295
.2815

Cuban peso

3/16% premium

Colombian peso
Mexican peso

There were no gold transactions consummated by us today.
The Federal Reserve Bank of New York reported that the Central Bank of the
Colombian Republic shipped $293,000 in gold from Colombia to the Federal for its
account, 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.

420

COPY NO.

13

BRITISH MOST SECRET.

(U.S. SECRET).
OPTEL NO. 93.

Information received up to 0700/20).
1. NAVAL.

One of H.M. Trawlers is overdue at Iceland and must be considered lost.
2. MILITARY.
BURMA SITTANG FRONT - 16th - Enemy estimated at One Battalion

and two Batteries began attack northwards up the main road from NYAUNGLEBIN.

They were engaged by our artillery and infantry and withdrew after suffering

casualties. During the night 17th/1.th our forward troops withdrew to new
positions.
IRRAWADDY FRONT - Enemy patrols have been reported as far North

as Sitkwin but the main enemy strength is still South of Taikkyi about 45
miles north of Rangoon.
RUSSIA.

The Russians have made some progress North-east of Kharkov and

Nyaunglebin. They are also attacking East of Orel.
3. AIR OPERATIONS

LIBYA - 18th. Boston again bombed aircraft on Martuba landing
ground.

BURMA - An individual report states that on the 18th in a combined
R.A.F.-A.V.G. raid on Moulmein aerodrome and Satellite at least 15 enemy
aircraft were destroyed on the ground. The Japanese bombed Toungoo heavily
on 18th and 19th.

421
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE March 20, 1942

Secretary Morgenthau

TO

Mr. Kamarck

FROM

Subject: Summary of Military Reports

British Survey of European Military Situation
A. Russia
The Russians are maintaining severe pressure in many

sectors, in spite of difficult weather conditions. The
British believe this is highly satisfactory, since it is
occurring at a time when the Germans urgently need to
withdraw forces in preparation for the spring.
B. Balkans
There are no signs of an imminent military move
against Turkey. German strength is unchanged.
C. Germany

According to intelligence reports, the great destruction

caused by the R.A.F. raid on the Renault Works in Paris

has caused severe criticism of the German High Command by

Nazi Party authorities. The military forces are attacked
for leaving the factory completely unprotected.

(U.K. Operations Report, March 5-12, 1942)

Battle of the Atlantic
About 40 U-boats are operating, mainly in the Western
Atlantic and the Caribbean. Minor concentrations are off
Freetown in Africa and north of England.
(U.K. Operations Report, March 5-12, 1942)
R.A.F.

The British used Lancaster bombers for the first time
in the second week of March. (The Lancasters are highly
secret, four-motor bombers, about which very little information 18 available. )
(U.K. Operations Report, March 5-12, 1942)

422

-2'VOICE OF THE CHIEF'

Denouncing the 15 percent reduction in present fnt

rations effective April 6, the Chief warns the "helpless
idiots of the German Nutrition Board" that this measure
will
result in a spotted typhus epidemic ravaging the
Reich.
As to the German Nutrition Board's argument that
there is "an alleged decrease of hogs from 25 to 15
million head, " "Last summer, the idiots had not the guts
to cut fat rations, although such step would then have
harmed nobody. They said last year that such a cut would
endanger the people's morale. Well, today something much
more serious is at stake than morale: our nation's health.
"Every medical expert warns that once scotted typhus

is here, it cannot be combatted. Thus, the thing to do
is to prevent typhus. But this is possible only by two
things - cleanliness and sufficient food. And what do

those unbelievable stupid Party Bureaucrats do? First,
they decrease the fat contents of SOAD by 15 percent.
And now, they further decree shortened soap and fat
rations "
(Foreign Broadcast Monitoring Service, Federal
Communications Commission, March 18, 1942)