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DIARY

Book 54

February 1 - February 11, 1937

-ABook Page
Appointments and Resignations

Register of Treasury: Representative Jennings Randolph
(West Virginia) recommends McCaffrey - 2/9/37

LIV

297

Wolfe, Joe (Democratic National Committeeman, Minnesota):
Appointment recommended as Internal Revenue Collector
to replace James R. Landy -

Resume of case - 2/1/37--2/23/37

6

Armaments

See Military Expenditures of Foreign Governments

-BBank for International Settlements
See Stabilization

Brazil
Welles reports to Treasury on progress by FDR and State

Department in stabilizing currency, establishing new
bank of issue, incorporating gold and silver in reserves,
and establishing definite relationship with dollar;
one step involved is earmarking of $50 million of gold
for Brazilian account in New York - 2/9/37

264

-CCoast Guard

Picture at Keith's Theatre very poor; Gaston says "no more
cooperation on full-length pictures about Coast Guard" 2/10/37

328

Cuba

Conference at State Department; present: Taylor, Welles,
Caffery (Ambassador to Cuba), Duggan (Chief, LatinAmerican Division), and Feis - 2/6/37
a) Existing currency situation and exchange position

132

discussed

Welles reports to Treasury that Government will be
encouraged to send a confidential mission to United States
for discussion of monetary problems with United States
Treasury - 2/9/37

264

-EExcess Reserves

Accepted by markets without much change in quotations -

so Cariguel tells Knoke - 2/1/37

-FFamous Brands Ohio, Incorporated

See Investigations, Treasury Personnel

13

- F - (Continued)
Book

Page

LIV

213

Financing, Government

Bell memorandum on Treasury financing 2/1/37 to 6/30/37 2/8/37

Haas memorandum on preliminary financing possibilities 2/8/37

Executive Committee of Federal Reserve Open Market Committee

meets with Treasury representatives - 2/9/37
a) Bell memorandum on requirements from 2/1/37 to 6/30/37

221
265

discussed

Flood Relief

Public Health Service report - 2/1/37
- 2/2/37

"

"

reports from Dr. Parran, et cetera,
at scene of disaster - 2/3/37
Public Health Service reports as to need for additional

8

26

"

"

Governmental work transmitted to White House 2/3/37

80,83

85

128

2/6/37

Coast Guard reports -

11

2/1/37
2/2/37
2/3/37
2/5/37

28
82

103

Coast Guard boats returning to regular stations - 2/9/37
Foreign Capital: Restriction of Inflow
Magill and Haas tell HMJr they have already had two or three
discussions - 2/8/37

263,403

145

a) See Book XLIV, pages 48-50: FDR orders study by
Federal Reserve Board and Treasury into heavy
buying of American securities by foreign sources 11/13/36

Conference at HMJr's home; present: Lochhead, Gaston, Magill,
Haas, Oliphant, Taylor, Upham, Zucker, Seltzer, Kent,
Opper, and White - 2/8/37
Haas memorandum: "Proposals to restrict inflow" - 2/8/37
Magill memorandum on conference with representatives of
Federal Reserve Board and Securities and Exchange Commission2/9/37

HMJr-Landis conversation - 2/9/37
HMJr-Eccles conversation - 2/9/37

168
204

248
249
261

a) HMJr favors quick legislation raising tax on dividends
and interest to aliens living abroad; changing Second
Liberty Loan Act which now gives aliens living abroad

the right to exemption from any tax on Government bonds
owned by them

b) Eccles "thinks fairly well of this"

General Motors strike settled; terrific rise in stocks in London;
HMJr tells FDR he has arranged for meeting with Eccles and

Landis to discuss question of inflow of foreign capital; wishes378
to announce this to press today - 2/11/37
a) HMJr-Eccles conversation - 2/11/37
.

b) HMJr-Landis

- 2/11/37

404
406

- F - (Continued)
Book Page

Foreign Capital: Restriction of Inflow (Continued)
Conference of Treasury group to discuss restriction of
foreign capital inflow - 2/11/37
a) Proposal No. 1: increasing withholding rates
b) Proposal No. 2: increased withholding rates to
take effect within thirty days from date of
their enactment *************

LIV

379

c) Proposal No. 3: supplemental step proposed in

the control of inflow and outflow: tax to be
levied on all capital gains realized by non-

resident aliens and non-resident foreign

corporations
Oliphant memorandum giving outstanding arguments for some

393

degree of flexibility as to the rate of tax on

France

foreigners - 2/11/37

397

See Stabilization
-H-

Harper, William G. (Secret Service Operative in Charge,
Cleveland, Ohio)
See Investigations, Treasury Personnel

"Hot Money"

See Foreign Capital: Restriction of Inflow

-IInterstate Commerce Commission

See Taxation: Undistributed profits tax
Investigations, Treasury Personnel

Famous Brands Ohio, Incorporated-Moore-Pollock-Harper case:

Irey report shows (1) not one of these officers has paid
back money into Famous Brands nor to any charity

organization, as directed in HMJr's instructions;

(2) Moore's wife a stockholder; Pollock and Harper have
each received additional money in the way of dividends -

2/2/37

29-55

-JJapan

Formation of new Cabinet reported by American Ambassador at

Tokio - 2/3/37

Bewley calls to give impressions of British Treasury 2/5/37

Hull cables Embassy in Tokio for further report: whether
exchange is being cleared and whether permits are freely
offered - 2/3/37

56,337,34
104

131

-LBook Page

LaFollette, Robert (Senator, Wisconsin)
See Military Expenditures of Foreign Governments
-MMilitary Expenditures of Foreign Governments
HMJr discusses Haas memorandum (dated 1/29/37,

pages 305-308) with FDR - 2/9/37

LIV

303

a) LaFollette arrangements for unofficial English
visitor (Under Secretary for Foreign Affairs)
discussed

b) FDR gives HMJr memorandum to War Department

asking them to help Treasury on study of costs

of armaments (see page 309)
HMJr asks Bewley to take message by word of mouth to
Chamberlain: FDR and HMJr feel cost of armaments is

greatest drawback in world today; has Chamberlain

any suggestions as to solution of this problem? 2/11/37

361

Chamberlain's message to House of Commons states that

defense expenditure will cost approximately £400 million

over the next five years - 2/11/37
Moore, C. E. (Collector of Internal Revenue - Cleveland, Ohio)

364

See Investigations, Treasury Personnel

-NNarcotics

HMJr asks for report on international situation - 2/8/37
a) Memorandum prepared by Gorman and Anslinger

b) Wait cable

HMJr informs Hull of transfer of three Customs agents in
Paris to work exclusively upon narcotic investigations 2/10/37
Non-Resident Aliens

136
137
142

334

See Foreign Capital: Restriction of Inflow

-0Open Market Committee

See Financing, Government

-PPollock, G. W. (Assistant Collector of Customs - Cleveland, Ohio)
See Investigations, Treasury Personnel
Poughkeepsie, New York

Peoples reports to HMJr on proposed changes in exterior design

for new Federal building - 2/9/37

262

-R--Book

Page

LIV

374

Rainey, Henry T. (Late Speaker, House of Representatives)

Grace Tully brings catalogue of auction to HMJr from
FDR in most confidential manner; FDR still "kidding"
HMJr about Mrs. Rainey - 2/11/37

-SSea Island, Georgia
HMJr's own resume of world conditions, and conversation
with FDR - 2/6/37
Secretary of Treasury

HMJr tells FDR he will not stay in Washington one day
after FDR has gone - 2/9/37

125

304

Self-Help

Project for Washington discussed by HMJr and FDR 2/9/37

304

HMJr consults Jacob Baker - 2/9/37

321

Exchange market movements resume 2/5/37

105

Stabilization
2/10/37

344

Bank for International Settlements:
Delegation visits Bank of England to secure its assent
for sale of gold to Bank for International Settlements

"for the account of others"; i.e., for the Central

Banks of issue of the small Central European countries
members of Bank for International Settlements; Bank of
England is said to have refused - 2/9/37
HMJr does not favor American membership; Eccles therefore

will drop entire matter - 2/9/37

244
261

France:

Summary of information furnished by Minister of Finance
to the Parliamentary Finance Committees - 2/4/37

89

a) Protests false rumors circulation
b) Recalls "disguised" borrowing of the preceding

Government from Bank of France; such practices

have now ceased

c) States that no limits have been exceeded and
no margins of limitations have been exhausted

d) Certain questions with regard to Tripartite
Agreement discussed

e) States that if it is established that a syndicate

of French bankers had taken part of the French
credit in London, it was "abominable"
American Embassy in London reports on French conditions 2/4/37

French railways loan: Chamberlain's message to HMJr
concerning - 2/8/37
Chamberlain informs HMJr through Bewley that conditions
in France have in no way improved as a result of recent

credit afforded French railways - 2/11/37

98

233

360

-TBook

Page

LIV

64

Taxation

See also Foreign Capital: Restriction of Inflow
Undistributed profits tax:

Draft of Interstate Commerce Commission letter for

transmittal to FDR sent to Treasury for review -

2/3/37

a) HMJr-Miller conversation concerning non-delivery

of letter - 2/9/37

253,300,33

Magill notifies HMJr he has now read Interstate Commerce
Commission correspondence of January 26th; apparently

neither letter was in his possession at time Mr. Sweet
conferred with him - 2/11/37

401

-UUnemployment Relief

Lonigan tables showing expenditures from Federal Funds only

for relief and welfare-July, 1935, through December, 1936-

2/10/37

310

2/13/37

314

subject to Hopkins' OK - 2/9/37

304

Lonigan report of unemployment in District of Columbia HMJr asks FDR for permission to release once a month total
figures of those receiving Government checks; FDR agrees,
a) HMJr discusses with Hopkins; asks Hopkins to see
Miss Lonigan - 2/9/37
United States Savings Bonds
Announcement 2/8/37

317
226

a) Total of $862,781,212 maturity value since March 1, 1935
-W-

Wallace, Henry A. (Secretary of Agriculture)
Article prepared especially for London Daily Telegraph,
voicing opposition to United States loans abroad in New York Times - 2/8/37

210

a) HMJr expresses disapproval to Wallace; states it is

a matter of concern to Treasury and State Department
and all three should have discussed matter before
release

b) HMJr talks to Hull concerning - 2/8/37

Wolfe, Joe (Democratic National Committeeman, Minnesota)
See Appointments and Resignations
World Conditions
See also Military Expenditures of Foreign Governments
HMJr's own resume of world conditions and conversation with

FDR - 2/6/37 (Sea Island, Georgia)

208
236

125

Monday

February 1, 1937
11:00 a.m.

Operator: Mr. Lochhead Archie

Lochhead: Hello?

HMJr:

Hello, Archie?

L:

Yes, sir

HMJr:

How's the bond market?

L:

The bond market's fine.

HMJr:

It is?

L:

HMJr:
L:

Yes, there was very -at the beginning, for about
fifteen or twenty minutes it was a little bit hard
for the dealers to decide on a price. That was more
because I don't think they had any orders. And the
market now is possibly about one or two thirty-seconds
off, although you've one or two cases where the bonds
are up practically from the last sale. For instance,
the two and a half closed on Saturday at 101.8 and
there was a sale this morning at 101.10.
Well, there's nothing to worry about.
There's not a thing to worry about and the notes are
also just about the same, about one thirty-second off.
The market seems to absorb it very quietly.

HMJr:

How about the stock market?

L:

The stock market is steady - it's a little bit - we

haven't had any actual items on it yet but it looks
as if it's steady and it may be fractionally one way
or the other but no, there's nothing important. And
commodities - well, wheat is a little bit up and

cotton is a little up.

HMJr:

And - sterling?

L:

Sterling is about 489 and 5/8 or 3/4 - just a shade
easier and Francs were just a little bit stronger.

HMJr:

Good

L:

But they're - all in all it's an extremely quiet
market.

1

-2HMJr:

Did you have your meeting this morning?

L:

Yes, we had the meeting this morning and the three
went over everything and we're meeting again of
course at twelve-thirty. And I'm keeping them
informed of anything in the stock market.

HMJr:

All right, Archie. Well, the way I'll leave it,

if the thing goes I'm not going to call again today.

L:

Right

HMJr:

And if the thing should turn, why you talk it over
with Mrs. Klotz and if you think it's important
enough why then, with her, then have her call me.
Otherwise I'll not call back again today.

L:

Fine, that's all - that's 0. K. And, as I say,
I'll take it up with Mrs. Klotz if I consider it

necessary and leave it up to her.
HMJr:

Mrs. Morgenthau is standing here and she just congratulated me.

L:

Well, I certainly think you should be. And, I say,
I hope you get a whole week without any disturbances
at all.

HMJr:

Well, you talk it over with her and if the two of you
think it's important enough call me. Otherwise I'll
call back tomorrow morning.

L:

Fine - all right, sir.

HMJr:

Goodbye.

L:

Goodbye.

(Hangs up.)

Mrs.

Klotz:
HMJr:

Yes, sir
Hello -

K:

Yes - hello?

HMJr:

Hello?

K:

Who do you want to talk to?

HMJr:

I don't hear - I hardly hear you.

2

-3K:

Uh huh - who do you want to talk to?

HMJr:

Two more people, Taylor and Magill.

K:

Yes

Treas.

Operator: Hello

K:

Treas.

Taylor and Magill

Operator: Thank you.
T.O.:
W. C.

Mr. Taylor - go ahead.

Taylor:

Hello -

HMJr:

Hello, Wayne?

T:

Yes, hello, Henry.

HMJr:

Have you got anything you want to tell me?

T:

No, nothing definite enough yet.

HMJr:

Yes

HMJr:

Of course, the last time I talked to Archie - I assume
you've talked to him already I just talked to him.

T:

Yes

HMJr:

Is everything else all right?
Everything else is all right. I've started some work
on that business of
that's all mixed up.
Good - Well, I won't call up again today, Wayne.

T:

T:

HMJr:
T:

How's the sun?

HMJr:

No sun -

T:

Well, you've left just at the wrong time, we've got
one here today.

HMJr:

Well, hang on to it.

T:

Yes - good luck. Goodbye.

3

"
-4Treas.

Operator: Hello? - Mr. Magill?
Yes

T.O.:
Roswell

Dr. Magill -

Magill:

Hello -

HMJr:

Hello, Roswell?

Magill:

Yes, sir

HMJr:

How are you?

Magill:

Pretty good - I'm sorry I didn't get a chance to wish
you a good trip. I hope you had one.
Yes, it was all right.
That's fine.

HMJr:

Magill:
Magill:

Is everything all right?
Everything's all right. I've been talking to George
Haas and Arthur Kent this morning about the legislative
situation .

HMJr:

Good

Magill:

And I'm going to get started with some of the boys
on the administrative business this morning.

HMJr:

Fine - anything you want to ask me?

Magill:

I don't think so. Everything seems to be all right.

HMJr:

Good

Magill:

Well, go on and have a good rest.

HMJr:

I'm going to.

Magill:

Well, I'll - well, you'll be calling - we'll talk

HMJr:

I'll call up, it's a little earlier usually.

Magill:

Yes - I don't think there's anything this morning.
It seems to be all right.

HMJr:

to you, I suppose, every day?

4

5

-5HMJr:

All right, Roswell.

Magill:
Mrs
Klotz:

Good luck. - goodbye.
Hello

HMJr:

Miss Stein -

K:

Yes

(Hangs up.)

6

Joe Wolfe

February 1, 1937
Undated memo from FDR "Joe Wolfe to get his job back".
February 16, 1937
Upham's memo - Senator Lundeen wants five minutes with

HM,Jr about Joe Wolfe. Farley told Gibbons that what

Lundeen wants is to have Wolfe named Collector of Internal
Revenue. Farley does not want Secretary to commit himself

until after Farley's return.

February 18, 1937

HM,Jr's telephone conversation with Senator Lundeen in which
he told the Senator Farley had asked him to wait for about
ten days until he got back to Washington.
February 19, 1937

HM,Jr again told Lundeen nothing would be done until Farley

gets back.

February 23, 1937

Diary entry of HM,Jr's conference with the President when,
among other things, he told the President Congressman Murphy
of Minn had been in and had given him an affidavit that Wolfe
had been selling post offices and HM,Jr suggested nothing be
done until investigation could be made. President agreed.
February 23, 1937

HM,Jr's acknowledgment of Congressman Elmer J. Ryan's letter
with documents about Joe Wolfe. HM, Jr is having complete
investigation made.

bmg

THE WHITE HOUSE

the

WASHINGTON

In Wolf Ayrt his
/11/2 touch

Int. Riu.

8

TREASURY DEPARTMENT
PUBLIC HEALTH SERVICE
WASHINGTON
REPLYING

February 1, 1937

ADDRESS THE SURGEON GENERAL
PUBLIC HEALTH SERVICE
AND REFER TO

Daily Report to the Secretary on Flood Work - U.S.Public Health Service

Sixteen medical officers and fifty-nine sanitary engineers of
the Public Health Service have been assigned to the flood area for
the following duties:
1. To cooperate with and aid State and local health authorities in the prevention and control of communicable diseases
under emergency conditions.

2. To assist in providing safe water and food supplies and
sanitary measures of sewage disposal under emergency conditions.

3. To aid in the restoration of water and sewerage systems
and other measures for the prevention and control of disease as
fast as conditions make possible.
4. To serve as liaison officers between the Red Cross and
Public health agencies.
5. To serve as liaison officers between the W.P.A. and public

health agencies.

All of the medical officers and 21 of the sanitary engineers
are members of the Regular Commissioned Corps.

Thirty-eight of the sanitary engineers have been secured from
various State and local health departments throughout the country and
given temporary appointments in the Public Health Service during the
period of greatest need.
The headquarters of personnel are as follows:
Medical Officers

Sanitary Engineers

West Virginia
Charleston
Wheeling

Parkersburg

3
1

3

1

9

Daily Report to the Secretary on Flood Work
Medical Officers

Page 2.

Senitary Engineers

Ohio

Columbus

9

1

Cincinnati

2

Chillicothe

1

E

Kentucky

Louisville

14

1

Paducah

2
1

Campbell County

Maysville

1

1

Ashland
Henderson and Owensboro

1

2

Frankfort

1

Vanceburg
Augusta
Uniontown

2

1

1

Cloversport and Hawesville
Eddyville and Kattawa

1

1

Indiana

Evansville
Indianapolis

1

5

Illinois
Chicago (for travel

throughout State

7

Missouri

St. Louis
Malden

Charleston

1

1

1

Sykeston

1

Tennessee:
Memphis

1

Nashville

1

Arkansas

Little Rook

1
1

10

Daily Report to the Secretary on Flood Work

Page 3.

A telegraphic reporting system for communicable diseases

throughout the flood area is being organized at Indianapolis.

The public water supply at Cincinnati is still out of opera-

tion. Reserve and imported water supplies are being heavily chlorinated. A post-flood cleanup is being planned by cooperative efforts
of the Public Health Service, W.P.A. and city authorities. Health
conditions are good.

Doctors McCormack and Olesen report satisfactory health

conditions in Louisville and vicinity. All needs are supplied.
Ninety per cent of inhabitants of Maysville, Kentucky have
been inoculated against typhoid.
Doctor K. E. Miller at St. Louis has been appointed Red Cross

Medical Director at request of Red Cross in addition to other duties.
Doctor Holle at Charleston, West Virginia reports diseases
conditions normal in flooded area that State.
Cooperation between all agencies dealing with flood work in
Washington is excellent. Noonday meetings at Red Cross will continue
for the present.
Surgeon General Parran will arrive in Memphis at 7:25 A.M.
February 1 for inspection of flood area in company with Red Cross
and other Government officials.

Acting
Warren Surgeon General Dr. Draper

11 EB
1 February, 1937

COAST GUARD OPERATIONS IN FLOOD AREA

Coast Guard operations are proceeding smoothly throughout the flood
area, and Service resources are being found ample to meet demands as they

are arising.
Captain LeRoy Reinburg, Commander, Coast Guard Relief Force, has trans-

ferred his base from Evansville to Memphis.

As the need for boats in the upper Ohio diminishes, they are being
moved, as found advisable, farther down the River to more critical points.

Large-scale operations involving transfer of refugees to places of
safety are being carried out particularly in the region of Hickman, Paducah,
Cairo, and Helena, Ark.

The Coast Guard Relief Force totals 25 major (seagoing) units; ten
planes, approximately 400 boats and 2000 personnel, with a comprehensive

radio communication setup throughout the entire flood zone.

General Water Level Conditions.

Crest below Evansville, Indiana. Cairo 59.41, rising slowly, crest
of 60-60.5 expected February 3-4. River rising slowly at Memphis, Helena,
and Vicksburg.

all

12

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE February 1, 1937

TO

Secretary Morgenthau

FROM Mr. Haas

WAY
On Sunday afternoon, January 31, 1937, you called and asked if

I had secured the material on military expenditures of foreign governments which you had requested. I told you a memorandum had been sub-

mitted to you I thought on Friday, in which I had indicated that the
figures which were submitted were incomplete, but that they were the

best we could get from published sources. I also indicated that
possibly the State Department had more complete figures, but that I

did not wish to ask for State Department files without consulting
with you. You suggested that we should examine all the material the
State Department has and also such material as the War and Navy Depart-

ments might have. You indicated that you were anxious to get this
material as soon as possible.

60M 5-36

FEDERAL RESERVE BANK
OF NEW YORK

FFICE CORRESPONDENCE
CONFIDENTIAL FILES

DATE February 1, 1937.
SUBJECT: TELEPHONE CONVERSATION WITH

L. W. Knoke

ROM

Mr. I haz
BANK OF FRANCE.

I telephoned Mr. Cariguel at 11:30 today. I told him that
the announced increase in the reserve requirements which came out over
the weekend seemed, at least so far, to have been accepted by the

markets without much change in the quotations. Governments, as a

matter of fact, after declining fractionally at the opening, were now
a little better than Saturday. High grade domestic bonds seemed about
unchanged and the stock market irregular, with probably a trifle up.
Foreign exchange markets were very quiet.

Reporting on the Paris markets, Cariguel then stated that

the franc was better today than last week but, nevertheless, still
unsatisfactory. His intervention had been necessary on a small scale
only. 80 far, he had had to sell $70,000 compared with 1 / 1 million
a week ago. Unfortunately, foreign securities had been strong today
on the Paris Bourse, with the result that arbitrage interests had
bought sterling to pay for sterling securities in the London market
for sale in Paris. Generally speaking, he thought business was pick-

ing up a little.
Cariguel then asked me about the General Motors strike here

and explained his interest by pointing out that this strike might conceivably change the trend of the movement of French capital to
America. He promised to call me in a few days or so, when he expected
the Paris foreign exchange market would be more interesting because,

by then, one would be in a better position to see how the loan had
affected the franc quotations.
LWK:KMC

14

RB

GRAY

London

Dated February 1, 1937

Rec'd 5:05 p. m.

Secretary of State
Washington.

43, February 1, 7 p. m.
FOR TREASURY FROM BUTTERWORTH.

Such comment as has appeared British press regarding

the conclusion of the London banking credit to France has
not been favorable. The FINANCIAL NEWS after pointing out
amount was reduced, that the

that the/interest rate was a half a per cent higher than
last year, and that the British banks were unwilling to
grant the credit for a full twenty months, criticises the
French authorities for not lowering the value of the franc
to its legal limit and concludes "the sole result of the
transaction is that it enables the French Government to
postpone facing realities". The STATIST makes a point

which is reiterated in the city: "If it is to succeed
the credit must be more than a stop gap; it must do more
than help a hard pressed government over a lean and difficult

period. If the credit is to attain its objective it must
appear to the French people as such a token of our confidence

in their Government and its finances that they will follow
where

15

RB

-2-#43, February 1, 7 p. m. from
London

where we shall have led. The value of this credit will lie
in its psychological as much as in its more practical and
immediate aspects. Unless it succeeds in this wider objective
the operation will have been worthless. It will merely have
postponed by few months a further reduction in the Bank of
France's gold reserve and perhaps a serious further depreciation in the exchange value of the franc." Even the TIMES

emphasizes that the credit "will not solve the financial
and monetary difficulties of the French Government."

It will be noted that the organizers of the syndicate
include Morgan Grenfell and Rothschild as well as Lazards.
This was due to the fact that whereas Lazards are the Prench
Government bankers in this market Rothschild and Morgan

Grenfell traditionally have the call on French railway
finance. And it so happend that without the influence of
all three of these houses it would probably have been impossible to place all the 140,000,000; whereas the credit
of last year for the same amount was placed in a morning,
this operation was only accomplished after much effort.
ATHERTON

LMS
SMS

16

GRAY

RB

Paris

Dated February 1, 1937

Rec'd 4:32 p. m.

Secretary of State
Washington.

138, February 1, 5 p. m.
FOR TREASURY.

The exchange market today gave the impression of being

tired and apparently only immediate requirements were con-

cerned in the limited transactions which took place. There
was little change in the dollar rate. Pounds were dealt
in around 105.04 and we understand from our market contact

that the exchange fund did not intervene. Other currencies
were almost stationary.
Under the circumstances forward rates are surprisingly
resistant, the pound being quoted at about 80 centimes for
one month and 2.50 francs for three months. The rate for
the dollar for one month is about 18 centimes and about 55
centimes for three months.

While the security market showed some activity and
strength rentes were weak and lost from 65 centimes to 1.20

francs. A feature of the trading was a decline of about ten
per cent in quotations for the Young bonds as the result,
apparently

17

RB

-2-138, February 1, 5 p. m. from
Paris

apparently of the announcement by Hitler that he intended
to abolish the statutes of the railways and place them under
the sovereignty of the German Government.

To judge from the comment of the financial press the

public does not seem to be entirely convinced that the British
credit itself will prove adequate for the needs of the Treasury

for a very long period and that it is not only vital to halt
the outflow of capital but that repatriation of French funds

must on a scale if

is to AGENCE ECONOMIQUE
hope that the Government find

to assist the authorities in an
promises to be both delicate and

editor that obviously afford
ed by can be temporary and that

it useful the

by the of which it
assure public opinion. There are
today that the French financial situation is giving rise to
preoccupation not only amongst the minority in Parliament but
also amongst the majority. In this respect the appearance
of the Minister of Finance before the Chamber Finance Committe
should take be the of period restored. place usefully LE prove credit TEMPS really tranquillity observes large only "will "difficult". Government indications qualified the today should financial undertaking the that expressed should The specialists afford in respite in the situation financial order profit which to press the re-

on Vodnesday is awaited with some impatience and it is said
that

18

-3-138, February 1, 5 p. m. from

RB

Paris

that within the next few days the Government will be called
upon to explain its financial stewardship before the Chambers.
It seems reasonable to assume that under the circumstances

it will not be easy for the Minister of Finance to provide
a convincing and reassuring picture of the situation.
The announcement appears in the financial press of today
that the foreign exchange market at Amsterdam is completely

freed again. It will be recalled that before the fall of
the guilder when the guilder was under heavy pressure the
Netherlands Bank askod for an undertaking from private (*)
Bank of France not to execute orders for foreign exchanges

in the futures market if those orders were not based on pure
commercial transactions.
BULLITT

(*) apparent omission
CSB

FEDERAL RESERVE BANK
OF NEW YORK

FFICE CORRESPONDENCE

Mr Crebbins
DATEFebruary 2, 1957.

SUBJECT TELEPHONE CONVERSATION WITH

CONFIDENTIAL FILES

L. W. Knoke

BANK OF ENGLAND.

I called Mr. Bolton at 10:50 today. I mentioned that we
were sending him a cable today requesting that they make three further gold shipments of $10,000,000 each per President Roosevelt on
February 6, Manhattan on February 11 and President Harding on

February 18. I then referred to the latest British loan to the
French railways and asked what he could tell me with regard to the

terms. Bolton replied that the amount was £40,000,000, interest at

3 1/2%, for a total of ten months. The sterling went to the French
Treasury and the loan was guaranteed by it. The form of guarantee,
he said, was practically the same as that covering last year's loan,
with just a little different dress-up. I asked him would the loan
help and he replied that obviously it was only a stop-gap; the plan
had not been particularly well received in the market; that although
the franc had been quite steady yesterday it was turning weak again

today, so that it looked as though the French had had a respite of
only one day. The demand for dollars was not as evident today any
more as it had been, and the quotation had eased off to 4.89 18/16
and 4.89 7/8.

#3V13038
LWK:KMC

Teer 8.837
TRINTHATIC
to

20

GRAY

RB

Paris

Dated February 2, 1937

Rec'd 4:30 p. m.

Secretary of State
Washington.

146, February 2, 5 p. m.
FOR TREASURY.

It would seem from today's transactions on the
foreign exchange market that the tendency has once more

turned against the franc. The turnover in pounds was

substantial. The rate fell to 105 in early dealings
but is now 105.08 with the exchange fund selling sterling
on a fairly large scale according to our market contact.
The dollar is firm at 21.45 with a fair amount of business
being transacted at this rate. The other currencies are
practically unchanged
The forward rates moved upwards, the one month

rate for the pound being 87 centimes, and 2.75 francs
for three months. The one month rate for the dollar
is 18 centimes, and 60 centimes for three months.
On the security market domestic issues were irregular.
On the other hand internationals showed strength. Young
bonds recovered three points.
The

21

-2-/146, February 2, 5 p. m. from

RB

Paris

The carryover rate for the month end settlement

published yesterday was 61 per cent on the official
market compared with 5 per cent at January 15. The
rate was 101 per cent on the outside market compared

with 92 per cent at the end of December.

The price of bread in Paris will be increased by
10 centimes per kilo dating from February 4.
The Committee of Economic Restoration in a letter

made public today sharply criticises the Minister of
Finance with respect to the situation of the public
finances. Special reference is made to the British
credit and to the guarantee attached to this credit,
and surprise is expressed that the Government has not

thought fit to offer similar security for domestic loan
issues. The letter states: "For several months disorder has been increasing in all domains and especially

in public finance. Agitation is not a sign of prosperity.
You have succeeded in letting loose speculation but
you have not restored confidence."
The Committee in question is composed of outstanding members of French commerce and industry of conser-

vative views.
AGENCE ECONOMIQUE ET FINANCIERE once more shows

preoccupation

22

-3-#146, February 2, 5 p.m. from

RB

Paris

preoccupation about the competency of those responsible

of the policy of the French Treasury and it stresses the
view that if the tripartite monetary arrangement could
lead the French authorities to adopt certain methods which
have been employed with success in London and in New York

the country could envisage with much less anxiety the
numorous pressing financial problems which now face the
Government.

The explanations which the Minister of Finance is
expected to furnish tomorrow to the Parliamontary Finance
Committees are being awaited with much interest. Furthermore in this respect Deputy Fornand Laurent yosterday

announced his intention to interpellate the Minister of
Finance on his financial policy, the situation of the
Treasury, the relations of the state with the Bank of
France, and the conditions under which the recent British
credit was arranged. It appears that the date of this
interpellation will be fixed by the Chamber on Friday
morning.

It is stated in the press that the first eight million
pounds of the credit arranged in London is to be paid over
to the French Treasury today. The London FINANCIAL NEWS

understands that with respect to security for the credit
the Bank of France has again undertaken to keep at the
Bank

23

RB

-4-/146, February 2, 5 p. m. from
Paris

Bank of England gold or sterling securities equivalent
to the amount of the credit outstanding. The view is
expressed that this credit is even more water tight than
in last year's transaction when the credit was secured
only through a gentlemen's agreement that the Bank of
France should keep in the name of the Bank of England

gold or sterling equivalent to the outstanding portion
of the credit.
There has been some speculation in the press regard-

ing the possible method that will be adopted in transferring the proceeds of the credit and it is thought that
what might be done is that the French Treasury will buy
gold with the sterling proceeds and sell it to the Bank
of France which would keep it in London as an unofficial
security to the credit. The franc equivalent of the gold
would be credited to the account of the Treasury either
by reducing its advances or by increasing its deposits
with the Bank of France. These changes would have to be
indicated in the Bank's weekly statement and it has been
suggested that the French authorities will probably prefer

to avoid this. If the sterling were sold to the stabilization fund the latter could release a corresponding amount

of its franc assets to the Treasury. Alternatively the
fund

24

-5-/146, February 2, 5 p. m. from

RB

Paris

fund could sell the sterling provided that there is a
renewed selling pressure on the franc which would make

such operations possible.
The JOURNEE INDUSTRIELLE this morning gives some

notice to a report from New York that the Export Import
Bank has advanced funds to pay for American exports of

cotton to Italy. In this respect it is recalled that
the Johnsson Act prohibits loans to governments which
have not settled their debts towards the United States

and that Italy is included in this list. However, it is
pointed out the initiative of the Export Import Bank is
equivalent to the granting of a credit to Italy for cotton
purchased in the United States. This, it is observed,
is not only a precedent but the first step of the kind
as concerns Italy.
Some notice is also being given in the press to the
apparent indication in the speech of Hitler that he intends
to withdraw the representative of the Reichsbank from the
B.I.S. and it is remarked that such a measure would be

nothing more than normal in view of the negative attitude
which the German Government has taken vis-a-vis the League

of Nations. However, it does not seem to be thought here

that Schacht will be withdrawn as it is pointed out that
to

adidas

he is personal a much attached to the institution at
Basel.
BULLITT

SMS NPL

25

TREASURY DEPARTMENT
PUBLIC HEALTH SERVICE
WASHINGTON

IN REPLYING
ADDRESS THE SURGEON GENERAL
U.S. PUBLIC HEALTH SERVICE
AND REFERT

February 2, 1937

Report for the Secretary, on Flood Relief by U.S.Public Health Service.
Health conditions throughout the flood area are satisfactory. The disease incidence, as far as reports have been received,
remains about at the normal rate. There may be a slight increase in
pneumonia, mostly among elderly people and those debilitated by chronic
illnesses.
Doctors McCormack and Olesen, at Louisville, report satisfactory conditions in that area and state that there is an abundance
of medical and biological supplies.

The lower Mississippi valley situation seems favorable.
Weather conditions throughout the country are the most favorable yet
reported. The danger point is Cairo, but if this city does become
flooded there will be no loss of life as all people have been moved
out except those who are working on the levees.
The total number of public water supplies reported out of
service is 63. 4 have been restored -- Parkersburg and Huntington,
W. Va., Frankfort, Ky., and Osgood, Ind.
A telephone report was received from Surgeon General Parran

at 8:00 P.M. on February 1. He had held conferences with the health
authorities of Tennessee, Arkansas, and Missouri, and had visited a
portion of the flooded area in the vicinity of Memphis, including a
number of refugee camps. Doctor Parran reported the number of counties
flooded in each of these States, the number of persons out of their
homes, and submitted an estimate of the public health personnel that
would be required in the rehabilitation program which is expected to
extend over the 6 months' period following the return of the people
to their homes.

The quarantine restrictions reported in the newspapers at
Louisville, Ky., are not due to the prevalence of disease but have been

instituted for the purpose of keeping curious visitors out of Louisville,

and also for preventing the refugees from returning to their homes until
conditions are safe. The enforcement of the quarantine is being carried
out by the Army. It was established by the State and local health depart-

ments.

WFD:AMM

Acting Surgeon General

26

TREASURY DEPARTMENT

FOR IMMEDIATE RELEASE
FLOOD MEMORANDUM NO. 5.

Washington

February 2, 1937.

Water systems in 94 cities and towns with a combined population of
1,401,756 people. are entirely out of commission, by being submerged by

water in States affected by floods, todays report to the U.S. Public Health
Service disclosed.

In 21 other cities and towns with total populations of 207,000, the
water systems have been restored to operation, under the supervision of

U.S. Public Health sanitary engineers and localhealth officers.
In cities where water systems are out commission, drinking water is being
supplied from tank cars cr trucks or is being pumped from wells that have been

chlorinated under supervision of medical officers and sanitary engineers.
The Surgeen General of the U.S. Public Health Service now has at work in

seven States of the flood area, 150 Public Health specialists - medical
officers, sanitary engineers andsanitarians. This force is working closely
of

with those/other Federal and State cooperating agencies. Among those on duty

in various relief centers are 40 Sanitary Engineers recruited from State
Departments of Health and 78 Sanitarians from Works Progress Administration
projects.

Health conditions throughout the flood area continue to be very satis-

factory, all of todays reports indicated. Disease incidence remains about
normal. A slight increase in pneumonia, reported from some districts,

prevails mostly among elderly people or as a result of chronic illness.

27
-2-

Medical preventive programs now being carried forward rapidly in all

flood districts, through the vaccination of entire populations of affected
cities and towns to combat the dangers of typhoid, smallpox, diphtheria and
other diseases, is expected to keep thedisease rate at a low mark.

On the basis of medical experience gained in previous floods, through

similar disease-prevention measures, it is not anticipated that there will
be any serious disease outbreaks of communicable type.

Medical units in all centers are being supplied with abundant shipments
of vaccines, anti-toxins and serums. Shipments of biologic products have

been moving into the flood states by plane and rail sufficient to meet all
requirements.
000000

28

2 February, 1937
4 p. m.

COAST GUARD OPERATIONS IN FLOOD AREA

Coast Guard operations are proceeding smoothly throughout the flood
area, and Service resources are being found ample to meet demands as they

are arising.
Captain LeRoy Reinburg, Commander, Coast Guard Relief Force, has

transferred his base from Evansville to Memphis.
As the need for boats in the upper Ohio diminishes, they are being

moved, as found advisable, farther down the River to more critical points.
Large-scale operations involving transfer of refugees to places of

safety are being carried out particularly in the region of Hickman,
Paducah, Cairo, and Helena, Ark.

Coast Guard Relief Force totals 25 major (seagoing) units; ten
planes, approximately 400 boats and 2000 personnel, with a comprehensive

radio setup throughout the entire flood zone.

General Water Level Condition.

Crest is now approaching Ca iro where it is expected to reach a

peak of 60.60.5 on February 3 or 4; Memphis 46.7' rising slowly; Vicksburg 461 rising slowly.

29
BUREAU OF INTERNAL REVENUE

Office of

Chief, Intelligence Unit

OP
Y

February 2, 1937.
MEMORANDUM FOR MR. MCREYNOLDS:

In re: Collector of Internal Revenue
C. E. Moore,

Assistant Collector of Customs

G. W. Pollock,
Secret Service Operative in Charge
Wm. G. Harper,
Cleveland, Ohio.

In accordance with instructions of the Secretary,
further investigation has been made with respect to the

above-named officers of the Treasury Department and their
relations with Famous Brands Ohio, Inc., of Cleveland,
Ohio.

There is attached a report of Special Agent in

Charge Mack, dated February 1, 1937, in which it is shown
that neither of these officers has paid any moneys back
into the Famous Brands nor to any charity organization, as
directed in the instructions of the Secretary. Further than
this the report shows that the wife of Collector Moore, who
was a stockholder, and Messrs. Pollock and Harper have each
received additional sums of money in the way of dividends
since the instructions of the Secretary were issued.
E.L.I.
Enc.

30
TREASURY DEPARTMENT

Internal Revenue Service

C

0

P

Y

Washington, D. C., February 1, 1937.

SI-10317-19-M
CEM:eem

Chief, Intelligence Unit,

Bureau of Internal Revenue,
Washington, D. C.

In re: Collector of Internal Revenue
C. E. Moore,

Assistant Collector of Customs

C. W. Pollock,
Secret Service Operative in Charge
Wm. G. Harper,

Cleveland, Ohio.

A final report was submitted in the above entitled case,
under date of August 27, 1935, outlining the investigation made
with respect to the interests of the officials named above in the
Ohio Sales Syndicate, later incorporated under the name of the
Famous Brands Ohio, Inc., Cleveland, Ohio. This company was a
sales agency in the State of Ohio for the American Distilling
Company, New York, New York.

AS the result of the investigation a hearing was had before
the Secretary of the Treasury during the latter part of August or
the early part of September, 1935, and the above named officials
were afforded an opportunity to explain their connection with this
liquor sales agency. On September 12, 1935 letters were written to
Collector Moore and Secret Service Operative in Charge Harper, by
the Secretary of the Treasury, stating that he had reached the conclusion that they should sever their connections with the Treasury
Department unless they and all members of the immediate family
immediately gave up all association with the liquor sales agency,
and unless they forthwith made satisfactory arrangements to pay
into the Federal Treasury the full amount of all sums received by
them or any members of their immediate family from such companies,
and that their decision in the matter should be communicated not
later than September 20, 1935.

The file does not indicate that a similar letter was sent to
Assistant Collector of Customs Pollock, and it was learned during
this inquiry, as will be related in this report, that he states
that he received notice from Commissioner of Customs Moyle, about

31

December 21, 1935, concerning the decision of Secretary Morgenthau

in this matter.

The file in this case shows an exchange of correspondence
between Collector Moore, Mr. Harper, and the Office of the Secretary, with the result that on December 16, 1935 Collector Moore
wrote a letter to the Secretary of the Treasury stating that he
proposed to return to the company such profits as he realized from

this transaction when and as he is able to do so. Mr. Harper wrote
a letter to Mr. W. H. Moran, former Chief, Secret Service, under
date of January 2, 1936, stating that he would undertake to return
the profits which resulted from his connection with the Famous
Brands Ohio, Inc., to that company for the benefit of either the
Cleveland Community Chest or the American Red Cross. Mr. Pollock,
Assistant Collector of Customs, wrote a letter to Honorable J. H.
Moyle, Commissioner of Customs, under date of December 26, 1935,

likewise agreeing to contribute to charity as able, the profits
received, under the same a rrangement made by Collector Moore.

The file shows further that the Famous Brands Ohio, Inc.,
wrote to the Secretary of the Treasury, under date of December 20,
1935, stating that they were agreeable to the suggestion that any
monies returned by Mr. Moore to this corporation be turned over to
the Cleveland Community Fund, and on January 9, 1936 extended the
agreement to handle any payments from Mr. Pollock and Mr. Harper
on the same basis.

At your request I called to see Mr. Wm. H. McReynolds,

Administrative Assistant to the Secreta ry, who directed that investigation be made as to the present status of this matter at
Cleveland, Ohio. The facts concerning each of the individuals
will be set forth separately.
Collector of Internal Revenue C. E. Moore

As outlined in the final report of this case, dated August

27, 1935, the Ohio Sales Syndicate was formed by agreement dated
April 18, 1934, and that when the Famous Brands Ohio, Inc., was
incorporated December 15, 1934, stock was issued in accordance with

the interests of the syndicate members. Collector Moore's interest

in the syndicate was the' same as that of Messrs. Pollock and Harper.
Shares of stock were issued in accordance with the interests of
the members of the syndicate, Messrs. Pollock and Harper receiving
18 shares each, but the 18 shares based upon Collector Moore's
interest were issued to Mrs. Elizabeth P. Moore, his wife. An
examination of the records of Famous Brands Ohio, Inc., shows that
dividends of $900.00 each were paid to her on September 30 and
December 20, 1935, also January 30, 1936. Her certificate was

-2-

32

canceled December 14, 1936, according to the notation on its face,
and a new certificate for 18 shares was issued to Dr. H. P. Wells
under date of January 10, 1936. The records show that Dr. H. P.
Wells received dividends of $720.00, $450.00, $900.00 and $720.00

on April 30, June 29, September 28 and November 30, 1936, and that
the checks covering all but the last dividend payment were endorsed
by H. P. Wells and bore the second endorsement of Elizabeth P.

Moore, also the notation indicating that such checks were deposited
in her account with the National City Bank.

Dr. H. P. Wells was interviewed at the offices of Margo Inc.,

dealers in perfumery, 1030 Euclid Avenue, Cleveland, Ohio, and he
advised that he paid Mrs. Moore an amount slightly less than
$5,000 for the 18 shares of stock which was held in the Famous
Brands Ohio, Inc., and that the manner of payment consisted of
canceling her indebtedness to him in that amount. He explained
that he is the father of Mrs. Moore and resides with Collector and
Mrs. Moore at 2960 Morley Road, Cleveland, Ohio, and that he had
advanced his daughter, Mrs. Moore, $3,500 on one occasion, $1,000
on another occasion, and an amount in excess of $400 at another

time, to provide funds to assist in purchasing their home. When
he was advised that the checks covering the payments of $720.00,
$450.00 and $900.00, issued to him on April 30, June 29 and
September 28, 1936 as dividends on the 18 shares of Famous Brands
Ohio, Inc. stock after he acquired it, showed that such checks
were endorsed over to Mrs. Moore, he advised that he had done so
to provide further loans to her.
I was advised by Mr. Louis Campbell, Assistant Collector of
Internal Revenue, Cleveland, Ohio, that Mr. Moore was operated on

during the early part of last month for the removal of a kidney,
and that he had just returned home from the hospital; also that
his condition is such that he will not be back at the office for
at least another month. For this reason I did not interview Mr.
Moore. I had occasion however to talk with Mr. Gardner Abbott,

President of Famous Brands Ohio, Inc., and he informed me that
neither Mr. Moore nor Messrs. Pollock or Harper have made any
payments to Famous Brands Ohio, Inc., and that this company is in

the process of liquidation, a certificate of dissolution having

been filed December 21, 1936. He explained further that all
stockholders have endorsed their stock over to him for the
purpose of liquidation.
Assistant Collector of Customs C. W. Pollock

The records of Famous Brands Ohio, Inc., show that certificate No. 3 for 18 shares issued to Mr. C. W. Pollock, December
28, 1934, was transferred to his wife, Leila B. Pollock, December
20, 1935; that certificate No. 9 for 18 shares was then issued to
Leila B. Pollock, December 21, 1935, and transferred to Charles

-3-

33

Michel, Jr., April 21, 1936; and that certificate No. 17 for 18
shares was then issued to Charles Michel, Jr., which certificate

bears an endorsement in blank with the notice of cancellation on
its face December 14, 1936. The record of dividends shows that
payments of $900 each were made to Mr. C. W. Pollock on September
30 and December 20, 1935, and that a dividend in the amount of
$900 was paid to his wife, Mrs. Leila B. Pollock, on January 30,
1936. Thereafter dividends of $720.00, $450.00, $900.00, and
$720.00 were paid to Mr. Charles Michel, Jr., on April 30, June
24, September 28 and November 30, 1936.

Mr. Michel was interviewed and he stated that he had purchased this stock from Mrs. Pollock as the result of negotiations
had with Mr. Pollock about two or three weeks before payment was
made by his check of April 24, 1936 in the amount of $720.00, which
check was exhibited by him. He explained that he paid $40.00 per
share for the stock although Mr. Pollock wished a price in excess
of $100.00 per share. Mr. Michel's attention was called to the
fact that his check for $720.00, dated April 24, 1936, issued to
Mrs. Pollock in payment of this stock, was not charged against his
account until May 5, 1936, and that a dividend check in the same
amount, $720.00, was issued to him by Famous Brands Ohio, Inc.,
April 30, 1936 and deposited May 4, 1936, or one day before the
check which he had issued in payment of the stock was charged to
his account. He insisted that this was merely a coincidence and
that he did not know there was to be a dividend paid by the corporation in an amount equal to the price which he agreed to pay
Mr. Pollock. The three succeeding dividends paid to Mr. Michel
were checked as deposits in his bank account and all of the canceled checks against such account were verified, but there was no
record of any payments having been made to Mr. or Mrs. Pollock.
He denied emphatically that there was any understanding that he
would act as holder of record for the benefit of Mr. and Mrs.

Pollock, and insisted that it was an outright bona fide transaction;
also that he retained the full amount of all dividends paid after
he acquired the stock. It developed during the interview with Mr.
Michel that he has known Mr. Pollock for about twenty-five years
and has been his next door neighbor.

Mr. Pollock was interviewed and he explained, as will be

noted from his affidavit (Exhibit 1), that during the month of
December 1935 he donated his stock in Famous Brands Ohio, Inc.,
to his wife, Mrs. Leila B. Pollock, and that after the Bureau of
Customs Circular No. 130, dated March 10, 1936, was received,
directing that no Treasury officer or employee should have any
interest, directly or indirectly, in an alcoholic beverage business
that he then suggested to Mrs. Pollock that she dispose of this
stock, which she succeeded in doing during April of 1936 when it
was sold to Mr. Charles Michel at $40.00 per share. He stated that
he had not returned any of his profits in Famous Brands Ohio, Inc.,
-4

34

and pointed out that his letter of December 26, 1935 stated that
he would contribute, if and when able to do so. He stated further that he has spent the profits received from this venture;
that his liabilities exceed his assets; and that his only means
of returning such profits at the present time would be from his
salary which is required for his ordinary living expenses. When
asked as to why he had continued to receive dividends after he
nad been put on notice during early September 1935 that association with this liquor agency was considered improper, he offered
the explanation that he did not receive official notice in writing
to dispose of his stock until he was called to Washington, D. C.,
by Commissioner of Customs Moyle, about December 21 or 22, 1935.
He stated that he transferred his stock to Mrs. Pollock when he
received notice to go to Washington as he presumed the request

for his appearance might be in connection with this matter, and
that the next dividend paid on January 30, 1936 was received by
his wife.
Secret Service Operative in Charge Wm. G. Harper

The records of Famous Brands Ohio, Inc., show that certifi-

cate No. 4 was issued to Mr. Harper on December 28, 1934 and

transferred to his wife, Ruth Harper, February 21, 1936, but
bears the notation on its face "canceled January 10, 1936"; that
certificate No. 11 for the same number of shares (18) was then
issued to Mrs. Ruth Harper January 10, 1936, and on April 17,
1936 this certificate was canceled and a new certificate No. 16
for the same number of shares was issued to Marc J. Wolpaw. This
certificate was endorsed in blank and the notation appears on the
face of the certificate "canceled - transferred December 14, 1936
Dividends of $900.00 each were received by Mr. Harper on September
30 and December 20, 1935, also on January 30, 1936. Thereafter

dividends of $720.00, $450.00, $900.00, and $720.00 were paid to

Mr. Wolpaw on April 30, June 24, September 28 and November 30,
1936, the endorsements on the dividend checks to Mr. Wolpaw indi-

cating that the first three were deposited by him in the Society
for Savings Bank, and the last one deposited by him in the Central
United National Bank.

Mr. Harper was interviewed and at my request he prepared a
brief memorandum (Exhibit 2) which states, in substance, that he

has been unable to return any of the profits realized from the
Famous Brands Ohio, Inc., venture; also that the conditions relative to demands upon his income are such at the present time
that, until conditions adjust themselves, he would be unable to
do anything further than he has done in the past. Because of the
vagueness of this statement Mr. Harper was questioned further to
obtain a definite expression concerning his intentions, and he
then advised that he has turned over to his wife such profits
realized from this venture as he has been able to retain, and
that he does not feel as though he should ask her for the money

in order that he might return the profits as directed. He stated

-5-

35

that his income is insufficient to enable him to make any payments. When asked as to why he had signed the letter agreeing
to return profits but had failed to take any action whatever
pursuant to his agreement, he then stated that he was advised by
his former chief, Mr. W. H. Moran, to sign such a letter and
that it would close the entire matter.
Mr. Marc J. Wolpaw is a former Assistant District Attorney,
now practicing law at Cleveland, and upon making inquiry at his
office it was learned that he is in California at the present time
and not expected back in Cleveland for at least two weeks, there-

fore, it was not possible to obtain his explanation as to the purchase of the Famous Brands Ohio stock from Mrs. Harper.
Summary

Mr. Gardner Abbott, President of Famous Brands Ohio, Inc.,
advised that neither Collector Moore, Assistant Collector Pollock
nor Secret Service Operative in Charge Harper have made any return
to that corporation of profits realized from their association with

it, and that this corporation filed a certificate of dissolution

December 21, 1936.

As related in this report, subsequent to the hearing at the
Office of the Secretary of the Treasury during the latter part of

August or early September, 1935, dividends of $2,700 were paid to
Collector Moore's wife based upon her ownership of 18 shares of
stock of Famous Brands Ohio, Inc., and covering the period from
September 30, 1935 to January 30, 1936. Thereafter $2,070 was

paid to her father, Dr. H. P. Wells, who resides with Collector
and Mrs. Moore since his acquisition of her stock January 10,
1936. It will be noted that although he acquired this stock on
January 10, 1936 that the dividend paid January 30, 1936 was
made to Mrs. Elizabeth P. Moore. Collector Moore was not interviewed because of his illness resulting from a recent operation,
and since my return from Cleveland, Ohio, information has been
received that he has requested permission to be absent from his

district and to have his assistant, Mr. Campbell, designated
Acting Collector as he proposes to take a boat trip to Panama
leaving February 9, 1936, and expects to be away about two or
three weeks.

The same situation exists with r espect to Assistant Collector
of Customs Pollock in that three dividends of $900.00 each were
paid from September 30, 1935 to January 30, 1936, the first two

being paid to Mr. Pollock and the last one to his wife. He states
that he has not returned any profits from this venture and that
there is no immediate prospect of his ability to do so because the
profits have been spent and his only income is his salary.
Secret Service Operative Harper received three dividends of

-6-

36

$900.00 each during the period from September 30, 1935 to January

30, 1936. His explanation is that he personally does not have
any of the profits from the Famous Brands Ohio, Inc., venture
but stated that he turned over such profits to his wife and that
he does not feel that he should be required to ask her for the

money in order to return the profits as directed; also that he
does not see any immediate prospect for returning such profits.
Attention is invited to the fact that the Famous Brands Ohio,
Inc., is now in process of liquidation and the sales agent of the

American Distilling Company for Ohio is Mr. Joseph Scobell of
Cleveland, Ohio.

There is returned herewith the correspondence pertaining to
the instructions issued to each of these officials by the Secretary of the Treasury, and their responses to such communications.
It is recommended that this report be referred to Mr. Wm. H.
McReynolds, Administrative Assistant to the Secretary, in response
to his request that inquiry be made to determine the present status

of this matter.

/s/ Clifton E. Mack
Clifton E. Mack,

Special Agent in Charge.

-7-

37

COPY

January 28 1937

C W POLLOCK, Assistant Collector of Customs, Cleveland, Ohio,
being duly sworn according to law deposes and says:

Mr Mack, in our discussion of the matter you have
inquired as to the present status of the Famous Brands Ohio
transaction, the subject of a letter to me from the Commissioner
of Customs dated December 21 1935 in answer to which (in a letter
dated December 26 1935) I agreed to contribute, if and when able,
profits realized from my interest in the Famous Brands Ohio Inc.
to the Community Chest or the American Red Cross.

Some time during the month of December 1935 I donated

my interest (stock) in the Famous Brands to my wife, Mrs Leila B

Pollock. This gift incidentally was formally declared by me to the

Internal Revenue Department on its Form 710 which was filed along
about March 15 1936, even though the estimated value was considerably less than $5,000. Since December 1935 my income has consisted
primarily of my salary from the Government and consequently in
maintaining my past standard of living I have been unable to make
any contributions excepting my annual donation of $20.00 or $25.00
to the Community Fund which has been my practice for the past eight
or ten years.

In compliance with the instructions of the Secretary

of the Treasury contained in Bureau of Customs Personnel Circular
No 130 dated March 10 1936, which in effect precludes any Treasury

officer or employee from having any interest, directly or indirectly,
in any business which consists of production, sale, distribution,
etc, of alcoholic beverages, I suggested to Mrs Pollock that she
dispose of the 18 shares of stock which she held in Famous Brands.
This she succeeded in doing in April 1936 when it was sold to Mr
Charles Michel Jr of 2500 Euclid Heights Boulevard, Cleveland
Heights, Ohio, at, I believe, $40.00 per share. We thus divested
ourselves of any interest whatsoever in the concern in question.
The total proceeds received from this sale, amounting to $720.00,
was retained by my wife and I did not benefit therefrom in any
manner.

I am mindful of the arrangement made with respect to
contributing to the Community Chest but since my income has been
reduced to approximately my Federal salary, I am unable to make

pay-ments at this time but will do so in the event my financial condi
tion will permit.
In accordance with your suggestion please find appended
copy of a self-explanatory letter dated March 19 1936 from me to

Mrs Bernice Pyke, Collector of Customs, together with her notations
thereon.

Subscribed and sworn to before me

this 28th day of January 1936.

/s/ Clifton E. Mack, Dep. Coll. of Md.

/s/ C. W. Pollock
(Exhibit #1)

38

TREASURY DEPARTMENT

COPY

Field Force
SECRET SERVICE DIVISION

Cleveland, Ohio
January 28, 1937

Wm. G. Harper makes the following statement:
On September 29, 1936, I wired Mr. W. H. Moran, at

the request of the then Acting Assistant Chief, Mr. Frank
J. Wilson, as follows:
"Supplementing my letter 28th by reason of demands

on me to assist and support relatives I have been unable to
make payments in accordance with understanding of January
Second but as soon as possible will comply with that promise
Stop My ability to make payments was definite consideration
of my pledge."

I believe the above is self explanatory. Conditions
are the same today, and until conditions adjust themselves,
I will be unable to do anything further than I have done in
the past.

Of course, I have complied with your request as to
the sale of Famous Brands stock, as well as the beer stock

which I owned. I might add that it is my understanding that
the Famous Brands of Ohio has been dissolved, but I have had
no connection with same since January 10, 1936. The stock

was sold at that time for exactly what I paid for it, $5.00
per share.

Respectfully,
/s/ Wm. G. Harper
Wm. G. Harper

(Exhibit #2)

39

COPY
September 12, 1935.

Dear Collector Moore:

I have given very careful consideration to the matter
of your connection with the liquor sales agency known as
Famous Brands, Inc. (later known as Famous Brands Ohio, Inc.),

and I have come to the conclusion that you should sever your
connection with the Treasury Department unless you and all
members of your immediate family will immediately g ive up
all association with the companies concerned, including your

financial interests in such companies, and unless you will
forthwith make satisfactory a arrangements to pay into the
Federal Treasury the full amount of all sums received by you
or any member of your immediate family from such companies.

You will, of course, be privileged to deduct from such sums
the amount of any Federal or State income taxes paid thereon.

Your decision as to the alternative you elect to take
in this matter should be communicated to me not later than
September 20, 1935.

Very sincerely yours,

(Signed) H. Morgenthau, Jr.
Secretary.

Hon. C. E. Moore,

Collector of Internal Revenue,
Cleveland, Ohio.

40
TREASURY DEPARTMENT

Internal Revenue Service
Cleveland, Ohio

COPY

September 19, 1935
Hon. Henry Morgenthau,

Secretary of the Treasury,
Washington, D. C.

Dear Mr. Morgenthau:

I have received with very considerable surprise your
Letter of September 12th, as it would seem that you do not yet

clearly understand the facts in respect to this matter. You speak

of my connection with Famous Brands, Inc., which was a Michigan
company, and its "successor", Famous Brands Ohio, Inc., which was

an Ohio company. If you will examine the statements and reports
given to you, you will see that I had no connection whatever with
Famous Brands, Inc., of Michigan, and that Famous Brands Ohio, Inc.,
was not a successor to the Michigan company, but was successor to a
syndicate called Ohio Sales Syndicate.
My only connection was with the Ohio Sales Syndicate

in an advertising capacity. I received fees for such advertising
work and counsel by way of a percentage of net profits of this
Syndicate. This was in line with my regular business since 1915,
as I have been engaged in advertising and sales promotion.
I never owned any stock of Famous Brands Ohio, Inc.,

which company succeeded the Ohio Sales Syndicate about January 1,

1935. Mrs. Moore purchased 18 shares of this stock, paying for the
same with her own money. She still owns the stock.
The Ohio Sales Syndicate was managed by Mr. Gardner

Abbott and Mr. John Lane. The Syndicate was the representative

of The American Distilling Company in Ohio. As stated in the
report, the Ohio Sales Syndicate employed Famous Brands, Inc., of
Michigan, as its agent for conducting the business of the Syndicate in Ohio. This agent had its office in Detroit, Michigan,
operating from that city, having no office in Ohio, but employing
and paying its own employees in Ohio.

You state in your letter that I should pay into the
Federal Treasury all fees and compensation received by myself, as
well as the full amount received in the way of dividends by any

member of my immediate family. There appears to be no justifiable
reason of any sort for such payment. To make such payment would
be an admission that in some way the Treasury Department of the
United States had been defrauded or had failed to receive moneys

41

2

which should have been paid to it. This is not the case.
You give in your letter as an alternative that I
should sever my connection with the Treasury Department. As you
well know, I have violated no Federal law nor have I disregarded
or disobeyed any department rule or regulation. My connection in
this matter has been strictly ethical. When I assumed the office
of Collector of Internal Revenue of the 18th Ohio District I
asked my immediate superior in the Bureau whether it was necessary
under the rules to sever my own personal business connections. I
was told it would not be necessary so long as such personal business
did not interfere with my administrative duties as Collector. You
have been advised of this fact. You have also been advised by my
superior that my administration as Collector has been excellent
and that the record of my collection district has been completely
satisfactory, which shows clearly that my personal business interests have not been permitted to interfere with my official duties.
Consequently I cannot understand any reason for my severing my
connection with the Bureau of Internal Revenue.

You further suggest in your letter that "you and all
members of your immediate family will immediately give up all
association with the companies concerned, including your financial
interest in such companies." You already know that I have no connection with any such company and that I own no stock or other
financial interest, so it manifestly is impossible for me to give

up something which I do not possess. However, as stated above,
Mrs. Moore still owns 18 shares of stock in Famous Brands Ohio,

Inc. I will comply with your request by urging her to dispose of

her stock.

It would seem to me, however, if I may take the liberty
of making a suggestion, that this sort of matter could be disposed
of in a much more simple manner by the issuance of a Treasury
Department regulation governing the ownership of stock or other
financial interest by all officials or employees of the Treasury
Department, in any company or other arrangement involving the manufacture, production, distribution or sale of alcoholic beverages.
Sincerely yours,

/s/ C. E. Moore
CEM/W

42

COPY

October 1, 1935.

Honorable Carl E. Moore,

Collector of Internal Revenue,
Cleveland, Ohio.
Sir:

I have your reply of September 19th to Secretary

Morgenthau's letter of September 12th. The reply is obviously not a satisfactory answer to the Secretary's
letter. However, I shall await his return before taking
action.

Very truly yours,

(Signed) T. J. Coolidge,
Acting Secretary.
FCR:dvt

43

COPY

COLLECTOR INTERNAL REVENUE
CLEVELAND

December 16, 1935

Hon. Henry Morgenthau, Jr.,

Secretary of the Treasury,
Washington, D. C.

Dear Sir:

In reply to your last letter on the matter of my
late association with a liquor agency, I note that you
do not find it consistent to make any immediate general
regulation on this subject applicable to all Treasury

Department officials.

Under these circumstances I agree with my

legal counsel that to return any profits to the United

States Treasury would be a confession of wrong doing.
I am sure from our correspondence you have no intention

of putting me in that situation.
I know you understand that I still believe that
all I have done was entirely proper. Nevertheless I do
not want to leave the possibility of doubt in your mind
as to the ethics of my conduct, and I therefore propose
to return to the company such profits as I realized from
this transaction when and as I am able to do so.
Very truly yours,

/s/ C. E. Moore
C. E. MOORE
CEM/W

44

January 2, 1936

COPY

Hon. Carl E. Moore,

Collector of Internal Revenue,
Cleveland, Ohio.

Dear Mr. Moore:

I have your letter of December 16, 1935, in reply to
mine of November 29, which I take to be an undertaking on
your part and in behalf of your family to dispose forthwith
of all interest in Famous Brands Ohio, Inc., and to turn
over to it all dividends, payments and profits which are the
result of your respective connections with that company or
its predecessor syndicate. Upon that assumption, I have
written to Famous Brands Ohio, Inc., a letter, copy of
which I enclose.
Very truly yours,
(Signed) H. Morgenthau, Jr.
Secretary of the Treasury.
CVO:BJ 12/30/35

c.c. Mrs. Forbush

Com. Helvering

Cleared with Sen. Bulkley

45

COPY
COLLECTOR INTERNAL REVENUE
CLEVELAND

January 7, 1936

Hon. Henry Morgenthau, Jr.,

The Secretary of the Treasury,

Washington, D. C.

Dear Sir:

I have your letter of the 2nd inst.
and assure you that I will comply with the terms
of my letter to you of December 16, 1935.
Very truly yours,

/s/ C. E. Moore
C. E. MOORE
CEM/W

46

September 12, 1935.

COPY

Mr. William G. Harper,
Secret Service Operative in Charge,
Cleveland, Ohio.
Sir:

I have given very careful consideration to the
matter of your connection with the liquor sales agency known
as Famous Brands, Inc. (later known as Famous Brands Ohio,

Inc.), and I have come to the conclusion that you should
sever your connection with the Treasury Department unless

you and all members of your immediate family will immediately

give up all association with the companies concerned, including
your financial interests in such companies, and unless you
will forthwith make satisfactory arrangements to pay into the
Federal Treasury the full amount of all sums received by you
or any member of your immediate family from such companies.

You will, of course, be privileged to d educt from such sums
the amount of any Federal or State income taxes paid thereon.

Your decision as to the alternative you elect to take
in this matter should be communicated to me not later than
September 20, 1935.

Very truly yours,
(Signed) H. Morgenthau, Jr.
Secretary.

McR:flr

(Copies to Harper & Moran 9-13-35)

47
TREASURY DEPARTMENT

OPY

Field Force

Cleveland, Ohio District

Division of Secret Service
September 19, 1935

Hon. Henry L. Morgenthau, Jr.
Secretary of the Treasury
Washington, D. C.
Sir:

I have before me your letter of September 12,
1935 relative to eighteen shares of stock of the Famous
Brands of Ohio, Inc. which I purchased in January of this

year. I am willing to comply with your request to dispose of stock that I now hold in the Famous Brands of
Ohio, Inc. when instructed to do so. However, I want it

understood I would dispose of such stock with no thought
with no thought that I have violated any law, departmental

rule or regulation, or regulation of the Civil Service Com-

mission, or because of any unethical actions on my part in
the purchase of the above-mentioned stock. My connections
with this company and the Ohio Sales Syndicate were purely

an investment and it was clearly understood at all times
that I was to take no active interest in the management or
sale of articles handled by the above-mentioned companies.

I see no justifiable reason for paying into the
Treasury of the United States any profits I made in the

Ohio Sales Syndicate or Famous Brands of Ohio, Inc. Not
one cent of dividends or commissions was made because of

n y efforts on my part in sale of liquor or the management
of either of these firms; nor have I used any time belonging
to the government in the promotion of the Ohio Sales Syndicate
or the company known as the Famous Brands of Ohio, Inc.

My first thought at all times has been the Service,

and my Chief who appointed me. My record will show I have
never deviated from that position and no proof can be of-

fered to the contrary.

Respectfully,
/s/ Wm. G. Harper
Wm. G. Harper

Operative in Charge

48
TREASURY DEPARTMENT

office of the Secretary

Secret Service Division

COPY

MEMORANDUM

January 2, 1936.
To Mr. McReynolds

From Chief Moran

I enclose herewith the pledge of Operative
William G. Harper that he will comply with the
Secretary's order to return the profits he has made

through his connection with Famous Brands Corporation

to that company, with the understanding that it will

be contributed to the Cleveland Community Chest or the
American Red Cross.

/s/ W. H. Moran

49

0Y

TREASURY DEPARTMENT

Secret Service Division

Office of the Secretary
Cleveland, Ohio
January 2, 1936.

Mr. W. H. Moran,

Chief, Secret Service,
Washington, D. C.

Dear Chief:

Replying to the memorandum addressed to you by

Mr. Wm. H. McReynolds, Administrative Assistant to the
Secretary of the Treasury, under date of December 17,

1935, I will undertake to return the profits I have made
resulting from my connection with the Famous Brands Corporation to that company for the benefit of either the Cleveland
Community Chest or the American Red Cross.

Respectfully,
/w/ Wm. G. Harper
Operative in Charge,

Cleveland District.

50

COPY

MEMORANDUM
September 11, 1935.

The matter of the action to be taken with respect
to Secret Service Operative in Charge William G. Harper,
Collector of Internal Revenue C. E. Moore, Assistant Collector of Customs C. W. Pollock and Secret Service Operative
in Charge Bert C. Brown, has been under consideration in the
light of the charges made against them that they received
suns in excess of $9,000 each in connection with the operation of the sales agency known as Famous Brands, Inc. (later
Famous Brands Ohio, Inc.).

The evidence on which these charges is based has been

carefully reviewed and it is my decision that:
1. Collector Moore should be advised that he will be
required to sever his connection with the Federal Service
unless he and all members of his immediate family immediately
give up all association with the companies concerned, including their financial interests in such companies, and unless
ne forthwith makes satisfactory arrangements to pay into the
Federal Treasury the full amount of all sums received by him
or any member of his immediate family from such companies.

2. Secret Service Operative Harper should be advised
to the same effect as Collector Moore.
3. Assistant Collector of Customs Pollock should
also be advised to the same effect as Collector Moore unless

as a result of the hearing in his case in connection with
unrelated charges against him more drastic action is indicated.
4. Secret Service Operative Brown should be separated

from the service with prejudice.
When the foregoing officers have made their election
as to what action they propose to take, a statement of the
action finally taken should be prepared for release.

Secretary

51
TREASURY DEPARTMENT

0PY

United States Customs Service
Cleveland, Ohio
December 26 1935

Honorable J H Moyle
Commissioner of Customs
Treasury Department
Washington DC
Sir:

The receipt is acknowledged of your letter of the
21st instant informing me that the Secretary of the Treasury

has approved an arrangement made by Mr C E Moore, Collector

of Internal Revenue in this city, to turn over to his distilling company all profits he has realized from his interest

in the Famous Brands Ohio, Inc, and its predecessor syndicate,
and the agreement of the corporation to donate the funds so
turned in as they are received to either the Community Chest
or the American Red Cross. You have given me the alternative
of entering into a similar arrangement or sever my connection
with the service.

I have violated no law nor Treasury regulation in owning stock in the Famous Brands Ohio, Inc, nor have I injured
or jeopardized the government in the least, but rather than
sever my connection with the Customs Service I agree to contribute to charity, as I am able, the profits I have received
under the same arrangement made by Collector Moore.
Respectfully

/s/ C. W. Pollock
C W POLLOCK

Assistant Collector of Customs

52

COPY
AMERICAN DISTILLING COMPANY

1110 Marshall Building
Cleveland, Ohio

FAMOUS BRANDS OHIO, Inc.

Distributor

December 20, 1935

Hon. Henry S. Morgenthau, Jr.
Secretary of the Treasury
Treasury Department
Washington, D. C.

Dear Sir:

This is to confirm the statement which I understand
Senator Bulkley made to you in the matter of C. E. Moore,
Collector of Internal Revenue for this District, to the
effect that I had suggested that any sums of money repaid
to Famous Brands Ohio, Inc. by Mr. Moore in accordance with
his understanding with Senator Bulkley would be forthwith
paid by Famous Brands Ohio, Inc. to the Cleveland Community

Fund, representing many Cleveland charities.
I have been familiar with this matter and have seen
no impropriety in Mr. Moore's receiving the payments made.

Naturally in this situation neither Famous Brands Ohio, Inc.
nor its stockholders are entitled to retain the money which

Mr. Moore may repay, and consequently the suggestion made

to Senator Bulkley will be carried out as above outlined.
Very truly yours,
FAMOUS BRANDS OHIO, INC.
By

/s/ Gardner Abbott
President

53

COPY

January 4, 1936
Famous Brands Ohio, Inc.

Cleveland, Ohio.

Att. Mr. Gardner Abbott, President

Dear Sir:

With further reference to the subject matter of
your letter to Secretary Morgenthau dated December 20th

and his reply to you of January 2nd, 1936, Mr. C. W. Pollock
and Mr. Wm. G. Harper, who were associated with Collector

Moore in this matter, have now indicated their desire to
make an arrangement similar to that which was made between

your Company and Collector Moore with the assistance of
Senator Bulkley.

Will you be good enough to inform me whether your

Company will be willing to accept installment payments from
Messrs. Pollock and Harper, turning such payments over to
the Cleveland Community Fund in the same manner as you have

undertaken to do in the Moore case?

Very truly yours,
/s/ Wm. H. McReynolds
Wm. H. McReynolds

McR:gmc

Administrative Assistant
to the Secretary

54

COPY
AMERICAN DISTILLING COMPANY

1110 Marshall Building
Cleveland, Ohio
FAMOUS BRANDS OHIO, Inc.

Distributor

January 9, 1936

The Secretary of the Treasury
Washington, D. C.

ATTENTION - Wm. H. McReynolds,

Administrative Assistant

Dear Sir:

I have your letter of January 4th, also letter from

Mr. Morgenthau, Jr. under date of January 2nd, both of which
were addressed to Famous Brands Ohio, Inc., Cleveland, Ohio.
There was delay in delivery, both letters reaching me January
7th. The correct address of this company is 1110 Marshall
Building, Cleveland, Ohio.
with r eference to the matter of C. W. Pollock and

William G. Harper, referred to in your letter of January 4th,
please be advised that I will treat any payments made by either
of these two gentlemen to Famous Brands, Inc. in the same manner as any payments made by Mr. C. E. Moore, that is, the same
when received will be paid over to the Cleveland Community
Fund, representing many Cleveland charities. These payments

to the charities will be made for the same reasons as stated

in my letter to the Secretary of the Treasury.

From time to time as such payments are received and
paid over by me I will advise the Treasury Department.

Very truly yours,
/s/ Gardner Abbott
President

(copy to Moran & Gibbons 1/13/36)

55

COPY
September 24th, 1936.
Famous Brands Ohio, Inc.,

Cleveland, Ohio.

Attention: Mr. Gardner Abbott
Gentlemen:

On January 9th, 1936, you a dvised the Secretary
that installment payments would be accepted by your

Company from Messrs. Wm. G. Harper, C. E. Moore, and

C. W. Pollock of sums received by them from their inter-

est in the Famous Brands Ohio, Inc. These payments were

in turn to be given to Cleveland charities.

To date, we have no record of any such payments
having been made by these gentlemen. Will you please

advise us in this regard?

By direction of the Secretary:
Very truly yours,
/s/ Wm. H. McReynolds
Wm. H. McReynolds

Administrative Assistant
to the Secretary
(Addressed to

Mr. Abbott

Amer. Distilling
Co. address)

20kyo sables
426

ADDRESS OFFICIAL INCATIONS TO
THE SECRETARY OF STATE
WASHINGTON, D.C.

HDW

DEPARTMENT OF STATE
WASHINGTON

In reply refer to

FE 894.00/688

February 3, 1937

CONFIDENTIAL

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

for the confidential information of the Secretary of the
Treasury, a copy of telegram No. 36 of February 2, 7 p.m.,
from the American Ambassador at Tokyo, in regard to the

formation of a new Cabinet in Japan.

Enclosure:

From Embassy Tokyo

No. 36, February 2,
7 p.m.

RECEIVED

837

FEB 4 1937
TREASURY DEPARTMENT

Office of the Secretary
Tecanical Assistant to w Sourcia,

Sigh

Department of State

O

FE

BUREAU

DIVISION

ENCLOSURE
TO

Letter drafted
ADDRESSED TO

Treasury.

office

1-1003

57

U

Tokyo

Dated February 2, 1937
Rec'd 10:55 a.m.

Secretary of State
Washington

36, February 2, 7 p.m.
Embassy's 34, January 30, 5 p.m.

One. Hayashi Cabinet installed this morning. Members
are as follows: Premier (concurrently Foreign Minister
and Education Minister) General Senjuro Hayashi; War,
General Kotaro Nakamura; Navy, Admiral Mitsa Yonai;

Home Affairs, Kakichi Kawarada; Finance and concurrently

Overseas Affairs, Toyotaro Yuki; Justice, Suyehiko Shiono;
Agriculture and Forestry and concurrently Communications,
Tatsunosuke Yamasaki; Commerce and Industry and concur-

rently Railways, Admiral Takuo Godo.

Two. According to the latest information
available to the Embassy, Hayashi has not yet approached

any one to become Minister for Foreign Affairs. Ambassador
Sato at Paris and Ambassador Saito at Washington have

both been prominently mentioned but Foreign Office
officials have informed the Embassy that no telegram to

Saito has passed through the Foreign Office. It is
generally assumed that some of the other portfolios being
held

58

U -2- #36, Feb. 2, 7 p.m. from Tokyo
held concurrently will be abolished or amalgamated with

others in the process of administrative reform.
Three. Inform Treasury. The reaction to the new
Cabinet in Japan is generally favorable. It was expected
that the Hayashi Cabinet would show decided Fascist trends
but the appointment of ministers of known moderate tenden-

cies has greatly relieved public apprehension. In
particular the appointment of Yuki as Finance Minister
has served to quiet the fears of economic circles. He is
a practical banker of many years experience and the general

opinion is that he will not follow the "irresponsible"
finance of Baba. It is believed that he will not permit
governmental expenditures to outrun economic advance and

cause dangerous inflation but it is thought that it will
be necessary for him to exercise some measure of control

over industry and finance in order to accomplish this end.

Four. Analysis will follow later.
Repeated to Nanking.

03V13038

2

100
30

YAUZA3HI

GREW

59

PARTIAL PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Embassy, Paris, France.

date; February 3, 1937, 6 p.m.
No:

153 FOR TREASURY.

Pressure on the franc increased today and we are told
by our market contact that the exchangefund paid out considerable sterling. The pound opened at 105.09 and is

now quoted at 105.12. The dollar is firm at 21.45 1/4.
The florin also showed strength.
Forward rates again moved up one month sterling being

quoted at 1.25 and three months 3 francs. The dollar is
quoted at 27 centimes for one month and 65 centimes for
three months.

of the security market there was a slight improvement
in rentes. However, other French securities were down.
On the other hand internationals were strong and active.

The following is strictly confidential:
Reliable information has come to us that the pressure
on the franc yesterday - and which is continued today -

is largely due to a resumption of capital flight from this
country.

In this connection, the unsatisfactory situation which
exists is indicated by sure information which we have that
the question of exchange control has been under consider-

ation recently and that discussion of it is still being
carried on. We understand that the Governor of the Bank

of France is favorable to such action. However, we have

60

-2been informed that Blum is very unhappy about the possibility of resorting to such A measure and that recommenda

tions of some of his advisers in this respect are being
opposed by Blum.
END SECTION ONE.

BULLITT.

EA:LWW

61

MED

GRAY

PARIS

Dated February 3, 1937

Secretary of State

RECEIVED 5:16 p.m.

Washington

153, February 3, 6 p.m. (SECTION TWO)

The financial press of today publishes an official
communique by the Hinister of Finance "denying rumors
circulated on the Bourse that the Government Envisages

the putting into operation of different measures notably the institution of a system of Exchange control".
"AGENCE ECONOMIQUE" observes that while it is true

that different stories WERE in circulation it fails to
SEE any justification for making them the subject of
an official announcement and that the Minister is

suffering more or less from nerves. This paper
recalls that Auriol has several times solemnly declared

that he intends to maintain in France the liberal principles applied successfully by Great Britain and the
United States. The "AGENCE ECONOMIQUE" asks "what could
:

possibly happen to the tripartite arrangement if

France permits itself to be led to adopt regulations
such as have been set up by dictatorial regimes."
It recommends the Government to let the market follow

its

62

MED - 2 - #153, February 3, 6 p.m. from Paris
its course and not to form an opinion based on the
tendencies of one or two market sessions.
It is apparent that comment which has appeared

in the London financial papers on the French financial
situation has not tended to reassure opinion here.
Particular notice has been taken of the statement which
has appeared in the FINANCIAL TIMES that "one or two

of the principal British banks rejected the offer to
participate in the French credit on the grounds that
they doubtEd whether the amount involved would bring

the required amelioration or whether the authorities in
France were in a position to take steps to improve the

financial stiuction"

It is pointed out in this respect that it is
obvious that if the amount of the present credit must be
retrieved in sterling by the End of the year in order to
avoid repayment in gold, the flow of capital funds must

be altered. It is also pointed out that as the French
commercial balance is not capable of bringing in foreign

currencies there must be a sufficient repatriation of
French funds to do this.
The LONDON FINANCIAL NEWS today announces that

British customs returns for the four days ending February
1 show a further import of pounds 4,997,995 of gold
from

63

MED - 3 - #153, February 3, 6 D.M. from Paris
from France, It is suggested that COME of this gold

may represent part of the security for the British
credit concluded on January 29.

It is also stated in the London financial press
that some of the participants in the British credit
have apparently CEdEd surplus requirements to French

banks and that this partly accounted for substantial
amounts of sterling purchased yesterday. (END OF MESSAGE)
BULLITT
NPL:EMB

792: 1001
TRINTRATIC YRUPAINT

1 of by

a ei Mad has

34
OES:kw

Interstate Commerce Commission
BUREAU OF FINANCE

Washington

February 3, 1937.

Hon. Roswell Magill,
Undersecretary of the Treasury,
Washington, D. C.

Dear Mr. Magill:

There is enclosed a copy of the draft of letter
prepared by the Chairman of the Interstate Commerce

Commission for transmittal to the President. This is
the communication to which Mr. Boles and I referred
during our conversation with you yesterday.
Very respectfully,

Director.
Attach.

from

65
C

Killy. 49

0

P
Y

January 26, 1937.

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

My dear Mr. Secretary:

When the chairman of the Commission talked with you recently
in regard to certain comments which appeared in our recent Annual

Report with respect to the undistributed earnings tax, imposed by
the Revenue Act of 1936, he agreed that a representative of the
Commission would confer with you in regard to this matter at an
early date. Subsequently, the Commission decided that I should be
its representative for this purpose, presumably because I am chairman of its Legislative Committee.
You were good enough to send to our chairman a copy of the

letter which you wrote to the President upon this subject on January 12, 1937, and we have studied it carefully. We were also
informed that at a press conference the President indicated that
he was expecting from us a reply to that letter. Before communicating with you in regard to the proposed conference, therefore,

I thought it well to prepare a draft of such a reply as, on the
information now available, it seems to me should be made. I am

sending you a copy of that draft herewith. If, after reading it,
you feel that a conference would be desirable, I am at your service at any time this week that may be convenient to you, if you
will advise me. However, with your permission, I should like to

66

-2-

bring Commissioner Mahaffie with me, because of his great

experience with these financial matters. If you feel that
a conference is unnecessary, please notify me accordingly,
and we shall then send our reply to the President.
Respectfully yours,

Encl.
E-B

grouph B. Eastware

67
(COPE LHT)

(draft)
Honorable Franklin D. Roosevelt,

President of the United States,
The White House.

Dear Mr. President:
The Secretary of the Treasury has been good enough

to send me a copy of the letter which he wrote to you on
January 12, 1937, in regard to certain comments which appeared in our recent Annual Report with respect to the
undistributed earnings tax, imposed by the Revenue Act

of 1936. We have given this letter careful consideration,
and it appears that the Secretary is laboring under certain
misunderstandings or wrong impressions in regard to this
matter, as I shall now endeavor to make clear.

The letter indicates that the Secretary is under
the impression that we have recommended "vital and far-

reaching changes in the undistributed earnings tax, imposed by the Revenue Act of 1936, as it affects railroad
corporations coming within the jurisdiction of the Commission", and also that this recommendation was "prepared and

published without the courtesy of consultation with the
Treasury Department". The facts are, we believe, quite
otherwise.

We did not, as we see it, recommend "vital and farreaching changes in the undistributed earnings tax". All
that we did was to recommend that the situation of steam
railroads under the Revenue Act of 1936 be given further

-2-

68

consideration with a view to encouraging railroads
with weak financial structures and those just emerging
from bankruptcy or receivership to use their earnings,
to the extent authorized and approved by the Commission,

"to build up and improve their property, retire their
funded debt, and create corporate surpluses in amounts
sufficient to meet emergency needs, support their borrowing power, and afford insurance against obsolescence".

The Revenue Act of 1936, Section 14(d), specifically
exempts from the surtax certain corporations, including
banks, insurance companies, joint stock land banks organized under the Federal Farm Loan Act, and corporations

which for any portion of the taxable year are insolvent
and in receivership. The corporations exempted are those

having semi-public functions or those in difficulty. The
railroads are public service corporations, and those which
the Commission suggests be given relief from the full

operation of the surtax are those chronically in distress
because of their poor financial structures or those just
emerging from bankruptey or receivership proceedings.

The surtax is imposed on the undistributed net income. Under the provisions of Section 14(a) of the Revenue

Act, in arriving at the undistributed net income, certain
deductions, including the credit provided in Section 26(c),
are allowed. The credit provided in Section 26(0) is for
amounts paid out or reserved for retiring funded debt or

-3-

69

withheld from stockholders under written contracts of

a certain kind executed prior to May 1, 1936. We think
consideration should be given to the desirability of extending this provision to amounts paid out under similar
contracts executed after April 30, 1936, under requirements imposed by the Commission.

Further precedent for what we suggested is found

in the provisions of Section 14(a) (1)(c) and (D) of the
Revenue Act, under which there may be deducted from net

income, in arriving at the undistributed net income, in
case of a holding company affiliate, the amount allowed
as a credit under Section 26(d), and in case of a National
Mortgage Association created under Title III of the
National Housing Act, the amount allowed as a credit

under Section 26(e). The credit allowed in case of a
holding company affiliate is the amount of the earnings
or profits which the Board of Governors of the Federal
Reserve System certifies to the Commissioner (of Internal
Revenue) has been devoted by such affiliate during the
taxable year to the acquisition of readily marketable
assets other than bank stock in compliance with Section
5144 of the Revised Statutes. The credit allowed in case
of National Mortgage Associations created under Title III
of the National Housing Act is the amount of earnings or
profits which the Federal Housing Administrator certifies
to the Commissioner has been devoted by such Associations

70

-4-

during the taxable year to the acquisition of such
reserves as the Administrator may require under the

provisions of Section 303 of that Act. This seems to
us to be a precedent for the suggestion that the railroads be encouraged to build up their surplus for pur-

poses consistent with the public interest, to the extent that we may authorize.

In the light of the above, we do not feel that
we suggested "vital and far-reaching changes in the undistributed earnings tax". Nor is it correct that the
suggestion was made "without the courtesy of consultation

with the Treasury Department". The duty of preparing for
the consideration of the Commission a chapter for the
Annual Report on sinking funds and other reserve funds
was delegated to C. E. Boles, assistant director of our
Bureau of Finance. Before undertaking to prepare the
draft, he spoke informally to Mr. King, Special Deputy
to the Commissioner of Internal Revenue, about the objections railroads were making to setting up sinking
funds because of the effects of the undistributed earnings
tax. Mr. King suggested that Boles speak to the head of
the Legislative Division of the General Counsel's office,
Bureau of Internal Revenue. Boles' account of what then
transpired is as follows:

71

-5-

After the draft of the chapter on sinking
funds and other reserve funds was completed,
I submitted it, under instructions from

Commissioner Meyer and the Director of this
Bureau, as evidenced by the attached copy of
the Director's memorandum of October 21, 1936,

to the Legislative Division of the General

Counsel's Office, and it was checked by the
assistant head of that Division and by other
employes who were called in to take part in
our discussion. It was generally agreed by
those with whom I conferred that there should
be no objection to making such changes in the
Revenue Act as were suggested, as the provisions necessary to relieve weak carriers
and those emerging from receivership and

bankruptcy would be similar to those pro-

visions to which I have called specific attention above. Neither they nor I considered
that the changes necessary to produce the desired result would be inconsistent with the
major objectives of the undistributed earnings
tax or the principles upon which the President's

message to Congress under date of March 3, 1936,

after
line
5,
of
the
words
"to
use
authorized
or
approved that
As the
chapter
such
as
will
be
conducive
of
the Bureau no

were based.

At their suggestion I inserted in the draft

ever, the one

changes Commission, howchanges the substituted Commission's concluded: their in word of this by be to Internal earnings, us". "encouraged" made language. that for Annual "It end". in this Revenue originally the to is Report) recommended The the conclusion Representatives Revenue (page extent suggested 19, drawn, the Act

used in the Annual Report, namely, "We suggest
that the situation of the steam railroads under
the Revenue Act of 1936 should have the further
consideration of Congress".
There was certainly no intent to make any recommendation contrary to the principles upon which
the President's message to Congress under date
of March 3, 1936, was based, or to make recommendations for any vital or far-reaching changes

in the undistributed earnings tax, or for any
changes contrary to the major objectives of the

undistributed earnings tax. We were under the
impression that we were taking the proper steps

72

-6-

to see that our recommendations would be

in line with the major views of the Administration on taxation.

We would, of course, have been glad to consult

the Secretary of the Treasury in regard to the matter
also, but the need for such consultation was at no
time suggested by the Legislative Division of the
General Counsel's Office, Bureau of Internal Revenue.

In all of the circumstances it did not occur to us
that we ought to bother the Secretary with such a
consultation.
The statements in the third paragraph of the
Secretary's letter to you summarize in substance

what we said as to the effect of the provisions of
the Revenue Act on railroads required to set up sinking funds and other reserve funds, with this exception:
Our report shows that the surtax would apply adversely
not only to weak roads reouganized subsequent to April

30, 1936, but to all weak railroads required to set up
sinking funds or other reserve funds subsequent to
April 30, 1936, for the purpose of retiring a part of
their funded debt or improving their property.
Beginning at the bottom of page 2 of the Secretary's
letter, he sets forth some "important considerations",
numbered (1) to (4), which he says our report "does not
mention". The first of these appears to have no bearing
on the questions that we discussed. The exemption referred

73

-7-

to is provided in Section 14(d) of the Revenue Act,
and has been mentioned above. It applies only to
corporations which for any portion of the taxable
year were in bankruptey under the laws of the United

States, or were insolvent and in receivership. As
we understand this exemption, it applies only to a
corporation while it is in bankruptcy, or is insolvent
and in receivership, and for such portion of the taxable
year as is unexpired when bankruptcy or receivership
proceedings terminate. It does not apply to such a

corporation after reorganization, except during the
remaining portion of the taxable year in which it was
in bankruptly, or insolvent and in receivership. Except
for the very limited period stated, the corporation upon
termination of bankruptcy or receivership is no longer
entitled to exemption. We are not interested in sinking
funds and reserve funds for corporations in bankruptcy
or receivership. Our interest is in the gradual improvement of the financial structures of such corporations
after they emerge from such proceedings, and in the
gradual improvement of the financial structuresef weak
railroads that have bayely avoided them, in many instances
only with the aid of the Reconstruction Finance Corporation.
With reference to the second consideration, which
the Secretary states our report does not mention, we have

74

-8-

been unable to find any provision in the Revenue Act
exempting reserves for improvement of property or retirement of debt, other than such reserves as were

required to be set up under contracts entered into
prior to May 1, 1936. The attention of Mr. Boles
was not called to any such provisions during his
conference with representatives of the Bureau of
Internal Revenue. Section 23 of the Act does allow
deductions for obsolescence and depreciation, and for
that reason the reference to "insurance against obsolescence" on page 19 of our report should have been

omitted, or limited to obsolescence for which no provision has been made in the past, as contrasted with
currently accruing obsolescence. With this possible
exception, such allowances are in no way pertinent to
the matters which we discussed. They serve merely to

enable the carriers to set aside part of their gross
income to reflect the cost of property that is currently being worn out or otherwise losing its value,
and really are part of the operating expenses that
must be considered in arriving at net income for tax
purposes. The problem which we were considering was

not so much the proper maintenance of property of the

carriers, but rather the improvement of thear financial
structure, where needed, through retirement of a part
of their funded indebtedness or by building up property

75

-9-

out of earnings without the issue of any securities,
whether stocks or bonds.

With reference to the third consideration, which
the Secretary mentions, this is to the effect that
carriers may reduce their funded indebtedness through
withholding their earnings for that purpose and paying
dividends in preferred stock to their common stock-

holders, or by using their earnings for that purpose
and reimoursing their treasury through the issue of
securities offered to common stockholders for subscription. The Chesapeake & Ohio Railway Company

resorted to a preferred stock dividend to escape
surtax, authority to issue $15,315,500 of preferred
stock having been authorized by the Commission, Division
4, on December 3, 1936, in Finance Docket 11429. Similar

action was authorized by Division 5 in the case of the
Greyhound corporation.

The requirements of weak carriers for retiring
funded debt could seldom be met through the issue of
stock to be sold stockholders, because stockholders
of such companies are not likely to subscribe for additional stock. The method suggested of withholding
earnings and declaring preferred stock dividends, as
was done by the Chesapeake & Ohio, one of the strongest

carriers in the United States, would be objectionable

in case of weak carriers, for two reasons. First, many

76

-10-

of the weak carriers are overcapitalized, and sub-

stitution of stock for funded debt will not cure
this defect. The only way to do it is to reduce
the total amount of securities outstanding, preferably funded debt securities, or build up the
property out of earnings without issuing any securities. Second, under well established principles
followed by us during the last 17 years, railroads
are not permitted to issue securities, whether stocks
or bonds, in excess of their total capitalizable assets.
If weak carriers, which as a rule have little if any
surplus, and many of which show deficits in their
surplus accounts, are permitted to capitalize all
their capitalizable assets through the issue of stock,
no margin will be left upon which they may base an issue

of bonds in times of trouble, and at such times it would
be impossible for them to issue stock of any kind.
The fourth consideration which the Secretary states
our report does not mention, namely, the fact that instead
of a flat rate of 15g percent, the present law admits
corporations to a gradual rate from 8 percent to 15 percent, does not appear to have any application to the
matters which we discussed. The question under dis-

cussion in our report was the applicability of the undistributed earnings tax, which may be avoided by certain

77

-11-

carriers required to set up sinking funds, and can
not be avoided by other carriers required to set them
up. In passing, it should be noted that the 15 percent
rate mentioned by the Secretary applies to net income
in excess of $40,000 per year. The benefits of the
graduated rate would be a very small matter in most
cases as compared with the heavy burden imposed by the

surtax, which often would amount to about 21 percent

of the undistributed net income. See Section 13(b)
and Section 14(b) of the Revenue Act.

With reference to the statement in the first
paragraph on page 4 of the Secretary's letter, that
it is inaccurate to describe the tax as a penalty:
Whatever the correct description, the tax would in
effect throw a burden on financially weak railroads
required by us to set up sinking funds out of their
earnings, whereas this burden could easily be avoided

by the strong carriers. There is no reason why these
corporations should not receive preferred treatment
under the law, as well as corporations in receivership
and bankruptcy, which do receive preferred treatment

under the law. It is merely a matter of degree, In
case of corporations in bankruptcy and receivership,
the bondholders are benefitted to the extent that earn-

ings of the corporation are not subject to the surtax,

78

-12-

whereas in case of weak carriers, if they were exempted
in certain circumstances, as we suggested, stockholders

as well as bondholders would be benefitted. Furthermore,

the corporation itself would not be forced to pay a tax
that stronger corporations may lawfully escape.
Summarizing the matter, we are not persuaded, after

reviewing the Secretary's letter, that we erred in the
suggestion which we made in our Annual Report. Nor do

we feel that we can justly be convicted of lack of
courtesy to the Treasury Department. It remains to
consider one further general criticism that the letter
contains. That is to the effect that we should have
taken this question up with the National Emergency
Council before including the suggestions in our Report.
Section 21 of Part I of the Interstate Commerce
Act directs the Commission to make and transmit an

annual report to Congress, which "shall contain such
information and data collected by the Commission as
may be considered of value in the determination of
questions connected with the regulation of commerce,
together with such recommendations as to additional

legislation relating thereto as the Commission may
deem necessary". The law contains no direction that
we shall take such matters up with the National Emergency
Council before making this annual report. As a matter

79

-13-

of courtesy, we would have no objection to taking
them up with the Council, but our annual report is
quite a bulky document and we doubt the practicability of such procedure. Nor did we know that it was
desired.

Finally, we are unable to believe that the
submission to Congress by the Commission of the

views which the law directs it to submit can be
prejudicial to the cause of good and efficient
government. If the views are unsound, they will
not long stand up under attack. If they are sound,
they should be of benefit to Congress. The free
expression of honest opinion by informed bodies is,
it seems to us, eminently desirable.
Respectfully yours,

Chairman of the Commission.

80

TREASURY DEPARTMENT
PUBLIC HEALTH SERVICE
WASHINGTON

REPLYING
ADDRESS THE SURGEON GENERAL

U.S. PUBLIC HEALTH SERVICE
AND REFER TO

February 3, 1937.

REPORT FOR THE SECRETARY - Flood work, U. S. Public

Health Service.

Disease conditions throughout the flood area in general
remain about normal. There is a widespread incidence of minor

influenza, a slight increase in cases of pneumonia but little else.

Dr. Parran telephoned from Cairo this morning. He has
visited a number of refugee camps and says that there is neces-

sarily considerable overcrowding. It will be perhaps two or

three months before all of these people can be returned to normal
living conditions in their homes. He anticipates there may be
a widespread incidence of influenza. He gave detailed instructions
as to assignment of personnel and the like. His address this
afternoon will be U. S. Engineers Boat, Paducah, Kentucky. He

will report his future locations by wire or telephone.

Summarized detailed reports received from field offices
this morning are as follows:
Cincinnati, Ohio. Dr. Applewhite. Medical and nursing needs adequately met. Supply of biologics ample. Many cases of mild colds;
a few cases of scarlet fever, diphtheria and pneumonia; no diseases
of epidemic proportions.

Louisville, Ky. Dr. Olesen. Usual lines of communication over
state irregular and unreliable. 200 cases of influenza and 20
cases of pneumonia reported Eddyville Penitentiary. Otherwise
disease conditions in the state are apparently favorable.
Ashland, Ky. Dr. Hornibrook. People returning to their homes and
stores. A few cases of scarlet fever and one each of diphtheria
and meningitis. Dozens of cases of influenza.

Indianapolis, Ind. Dr. Harvey. Disease conditions about normal.
Charleston, W. Va. Dr. McClue. Disease conditions about normal.

Maysville, Ky. Dr. Fraser. Health situation satisfactory except

at Vanceburg where there is considerable influenza and some pneumonia.

81

-2Sikeston, Mo. Dr. Tomlinson. Some mild respiratory infections
and a few cases of pneumonia. No other communicable diseases

reported. Smallpox and typhoid immunizations practically com-

pleted.

Charleston, Mo. Dr. Gordon. 2600 refugees have received typhoid
inoculations. No communicable diseases reported.

Forrest City, Ark. Dr. Carley. No unusual disease incidence in
any section of the Arkansas flood area. Slight increase in pneumonia.

Acting Surgeon General
WFD:MTL

82

3 February, 1937
4 p. m.

COAST GUARD OPERATIONS IN FLOOD AREA

Coast Guard operations proceeding smoothly throughout flood
area, and Service resources being found ample to meet the demands

as they arise.

As the need for boats in the Ohio diminishes, they are being
moved, as found advisable, down the River to more critical points.
The water at Evansville has receded from the streets; Paducah

and vicinity most affected area at present time: conditions at
Cairo improving; conditions at Memphis good - work being done on

levees there. At noon today there was freezing weather in the
Mississippi Valley which is expected to cause less drainage to the
Mississippi River.

The Coast Guard Relief Force totals 25 major (seagoing) units;
ten planes, approximately 400 boats and 2000 personnel, with a com-

prehensive radio setup throughout the entire flood zone.

General Water Level Condition.

Crest just above Cairo - 59.6 slowly rising; Memphis 48.7',
forecast 49.7' to 50' by February 9th; Vicksburg 46.8', forecast
52' by February 19th; Helena 57.6'.

83

TREASURY DEPARTMENT
PUBLIC HEALTH SERVICE
IN REPLYING

WASHINGTON

ADDRESS THE SURGEON GENERAL
PUBLIC HEALTH SERVICE
AND REFER TO

February 4, 1937

Report for the Secretary on
Flood Work, U. S. Public Health Service.

Surgeon General Parran telephoned from Cairo, Ill.,
at 10:15 this morning and said that the levees were holding
and that the Army engineers were very optimistic that the

crest had been reached.

Dr. Parran visited Paducah yesterday. Most of the
city is flooded and 80 percent of the population has been
evacuated to various concentration points in the back country,
even as far away as Nashville. Few of the refugees are under
tents. Most of them are being cared for in buildings such as
school houses and the like. Sanitary and health conditions
among the refugees are reported to be good. Of the 8 western
Kentucky counties which are flooded, 7 have full-time health
units with adequate supplemental help at the present time.

Dr. Parran states that the Illinois sanitation pro-

gran is well organized, both for present emergency supervision
and for the clean-up campaign. Full agreement has been reached
with the State and Works Progress Administration forces.

Dr. Parran is leaving today by automobile for Evans-

ville, arriving this afternoon. He expects to go to Louisville

by overnight plane tonight and will spend February 5th at Louis-

ville. According to his present plans he will be in Cincinnati

on Saturday and return to Washington possibly Sunday or Monday.

Detailed reports from our Public Health Service medical officers and sanitary engineers throughout the flood area
indicate that no serious conditions in regard to the prevalence
of disease exists. The immunisation programs are being well
carried out and all needs for biologics and medical supplies

have been met.

84

-2-

There continues to be a rather widespread prevalence
of influenza and a somewhat higher than normal incidence of
pneumonia, mostly confined to the aged and infirm. Adequate
medical and nursing services are everywhere available. The

sanitary engineers are continuing to assist in the restoration
of public water supplies as rapidly as possible.

There were 9 deaths in Louisville on February 2d,
including 1 from pneumonia. On February 3d there were 7 deaths
with 3 from pneumonia. This is about the normal expectancy.
Telegraphic reports of communicable disease incidence

in several of the States have been received and tabulated.

Warren

Acting Surgeon General

WFD:AMM

85

COPY

February 3, 1937

Mr. James Roosevelt,

Administrative Assistant to the President,
The White House,

Washington, D. C.

Dear Mr. Roosevelt:

In accordance with your note of January 28, I

have to submit the following preliminary report as to the

need of the Public Health Service for additional government
work as the aftermath of the flood.
Surgeon General Parran, who is now making an in-

spection of the flood area, reports that the situation from
the health standpoint will continue to be very serious for
some months to follow. The necessity for malaria control
measures will be especially urgent in a number of the States.
The destruction of property, the rusting out of screens and
the like will require the careful attention of health authorities and many replacements if a tremendous increase in the
incidence of malaria is to be avoided.

While it is impossible at this time to furnish for

each community in the flood area specific data on the health
needs during the period of rehabilitation, most of the counties
which have suffered from the flood will be in urgent need of
outside assistance for public health work, in addition to that
which can be provided by the State health authorities. In a
large number of communities, where efficient full-time health
service has not existed heretofore, it will be highly desirable
to establish a complete health service during the period of rehabilitation. In other communities, which already have a certain
amount of health service, it will be desirable to supplement the

activities.

86

-2
To date it is reported that 185 counties have

suffered from the flood, IS is probable that additional

health work will have to be performed in each one of these
counties. While the needs in some communities will be
greater than in others, it is estimated that on the average
the sum of $5,000 per county will cover the need for aid
from the Public Health Service during the remainder of the
current Federal fiscal year. This sum for each county should
be considered entirely exclusive of expenditures that may be

made by the Works Progress Administration and other agencies.

The Public Health Service is without funds to
finance such a program and an additional emergency appropriation
would be needed. It is recommended, therefore, that consideration be given to a request for an appropriation
of $925,000 for the Public Health Service for the remainder
of the fiscal year 1937.

Very sincerely yours,
(Signed) W. F. Draper
Acting Surgeon General

WFD:AMM

87

COPY

THE WHITE HOUSE
WASHINGTON

January 28, 1937

Dear Doctor Parran:

The President has asked me to act as a

clearing house for collection of data relative to
additional Government work caused by the aftermath

of the flood, which cannot be done without additional

appropriation for this specific purpose.
Is there any likelihood of your Administration needing such help and if so, could you give me
a preliminary report by next Wednesday - February third

as to your possible needs, so that I may fit this in
with the entire picture.
Many thanks.

Very sincerely yours,
(Signed) JAMES ROOSEVELT

Administrative Assistant
to the President

Dr. Thomas Parran, Jr.,
Bureau of Public Health Service,
19th Street and Constitution Ave.,
Washington, D. C.

88

4 February, 1937
4 p. m.
COAST GUARD OPERATIONS IN FLOOD AREA

Coast Guard boats in the Ohio Valley, which have completed their mis-

sion of rescue and assistance, are being concentrated at certain specified

points, prepared to move instantly to the Mississippi Valley if the Red
Cross needs their services.

All seagoing units which were ordered from the Atlantic and Gulf coasts

have arrived in the flood zone, and are now operating in the Mississippi Valley.

Commander, Coast Guard Relief Force, reported conditions somewhat im-

proved at Hickman, Cairo, and Evansville, and no need for additional craft
at Memphis.

Coast Guard Relief Force totals 25 major (seagoing) units; ten
planes, approximately 400 boats and 2000 personnel, with a comprehensive

radio setup throughout the entire flood zone.

General Water Level Conditions.

Ohio River falling at all points above Cairo. Crest is slightly
above Cairo, but no material rise above prevailing height is expected at

Cairo. There has been no precipitation during last 24 hours. Arkansas
River is receding which will relieve somewhat the situation in the Mississippi.

89

GRAY

U

Paris

Dated February 4, 1937
Rec'd 12:45 p.m.

Secretary of State
Washington

159, February 4, 1 p.m.
FOR TREASURY.

The following is a summary of the information furnished by the Minister of Finance to the Parliamentary
Finance Committees yesterday as published in AGENCE
CONOMIQUE:

In the first place the Minister protested against
false rumors in circulation and announced his determina-

tion to punish the authors.
He then recalled the "disguised" borrowing of the
preceding government from the Bank of France and stressed

that such practices had now ceased and that advances

were clearly shown in the weekly statement.
At December 30, 1936, advances by the bank totalled
5,400,000,000 and 8,939,000,000 of Treasury bonds were
outstanding.

From June 23 to December 31, 1936, the resources

of the Treasury amounted to 15,445,000,000 francs and ex-

penditures to be met totalled 15,222,000,000 francs.
For the whole year the expenditures of the Treasury
amounted

90

U -2- #157, Feb. 4, 1 p. from Paris
amounted to 27,700,000,000 francs not counting the reimbursement of the exceptional discounts at the Bank of

France. Of this total 1,800,000,000 francs could be laid
to laws voted by the present Government.
Actually no limit had been exceeded and no margin
of authorization had been exhausted. The finance law

had fixed the limit of issue of ordinary Treasury bonds
at 23,000,000,000; the cumulated total of bonds and advances from the bank was under 13,400,000,000 leaving a

margin available to the Treasury of 9,600,000,000.
Astronomic figures had been put forward regarding
Treasury requirements for 1937 to be met by borrowing.

However total direct charges of the state to be met by
Treasury totalled 20,485,000,000. Adding special charges

of 3,370,000,000 and advances to collectivities of
12,272,000,000 the total was 36,127,000,000. (END SECTION
ONE)

BULLITT

91

GRAY

RB

Paris

Dated February 4, 1937

Rec'd 5:20 p. m.

Secretary of State
Washington.

159, February 4, 1 p. m. (SECTION TWO)

As concerned loan issues to cover these requirements,

taking into account the recent London credit, and the
national defense loan of December 17, 1936, total borrow-

ing would thus be reduced from 36 billions to 28 billions

(for the state 20 billions and for the collectivities 8
billions). This was not more than for previous years when
borrowing varied between 24 and 27 billions.
To criticism that the money market could not respond
to such calls upon it, the Government appealed to the
country, which was reviving economically and which could
furnish the money. Evidently the first few months would

be the most difficult, and all unnecessary expense must be
stopped.

The Minister looked for more enthusiastic purchasing

of Treasury bonds in view of the increased interest rate,
and he was also pressing for settlement of unpaid taxes
between 1934 and 1936. Furthermore, he had requested the
departments

92

-2-159, February 4, 1 p. m. from

RB

Paris (SECTION TWO)

departments and communes to provide for their own financial
needs.

It had offered a three year loan repayable at 140

francs and it made public all of its accounts. It was
inadmissible that speculative operations should continue
to hamper the security and produce markets, and for this
reason the Bank of France had decided to raise the discount

rate. Furthermore, the rate of two per cent was too low
for the Paris market. It had been proved that it was not
high enough to encourage the renewal of Treasury bonds.

In conclusion, the Minister expressed his gratitude
to those French citizens who had shown their confidence

as indicated by the constant progression of increased
deposits over withdrawals.
The Finance Committee of the Chamber then proceeded

to ask three direct questions. The first was whether it
was possible to fix the value of the franc at 43 milligrams
of gold without breaking the tripartite agreement and without running the risk of further devaluation by another
country.

In reply, the Minister pointed out that the three
Governments concerned had declared "their intention to

use appropriate available resources so as to avoid as far
as possible

93

-3-159, February 4, 1 p. m. from

RB

Paris (SECTION TWO)

as possible any disturbance which may affect the new bases

of the exchanges resulted from readjustment of the franc"
and the Minister added that it had been understood that
necessary consultations would be assured to this end between
the two other Governments and between the banks of issue.

The second question was whether if the franc were

stabilized at 43 milligrams of gold the profit should not
be used to repay advances from the Bank of France to the
state.

The Minister replied that as far as he was concerned

the question did not arise.
He would simply refer it to the terms of the convention
dated September 25, 1936 which provided that "the proceeds

of the additional revaluation which must eventually be

carried out following the fixation of the new gold content
of the franc will be attributed to the state under conditions
which will be made the object of an ulterior convention.
These proceeds as well as the proceeds of the liquidation
of the exchange equalization fund can only be applied to
the amortization of the public debt".
Finally the Committee asked whether the whole of the

1,030,606, 297 francs set aside in October last for the
repayment of the British credit arranged in February last
had been

94

-4-159, February 4, 1 p. m. from

RB

Paris (SECTION TWO)

had been entirely used.

The Minister replied that about one billion francs of
the money had been so used.

In reply to a supplementary question the Minister

stated that the guarantee clause of the recent British
credit was in all respects similar to that agreed upon
for the operation arranged by his predecessor in February
of last year. The Minister described as follows the
mechanism of the guarantee: "The Bank of France would

deposit to its account at the Bank of England an amount

of gold or of currencies equal to that of the credit which
would serve as a guarantee and should be recovered immediate-

ly upon reimbursement of the credit".

The Minister went on to say that if it was established
that a syndicate of French bankers had taken part of the
French credit in London it was abominable. He intended
to open an inquiry in this respect, he said.
The Minister repeated in reply to further questions
that the exchange equalization fund still possessed "a
substantial amount of gold and currencies" and that contrary
to rumors in circulation "it was far from being exhausted".
The Minister afterwards appeared before the Senate

Finance Commission when it is said he furnished the same
information.

95

RB

-5-159, February 4, 1 p.m. from
Paris (SECTION TWO)

information. At the conclusion of the hearing this body
issued the following communique to the press:
"The Senate Finance Commission has listened to the

explanations of M. Auriol relating to the Treasury situation.
The Commission, taking note of the Minister's declaration
that he is resolutely hostile to a further devaluation and
to exchange control, considers that under present circumstances the Treasury problems present particular importance

and has therefore decided to follow developments attentively".
BULLITT

SMS

EMB

96
GRAY

RB

Paris

Dated February 4, 1937

Rec'd 4:05 p. m.

Secretary of State
Washington.

159, February 4, :1 P m. (SECTION THREE).

The exchange market was very feverish today and

considerable business was done in pounds and in dollars.
The pound is quoted at 105.11.with the exchange fund

supporting the franc and the dollar is at 21.461. Other
currencies are firm.
Forward rates again moved upwards the one-month

dollar being quoted at 27 centimes and 67 centimes for

three months. The one-month rate for the pound is 1.25
francs and for three months 3.15 francs.
On the security market French variable revenue

securities were steady but rentes are down 30 to 65

centimes. Internationals were very strong.
le are told by our market contact that Auriol's
statement before the Parliamentary Finance Committee
yesterday made a poor impression on the Bourse.
The Bank of France statement dated January 28th

published today shows a loss in the gold reserves of
three billion franes. The commercial portfolio increased
by one

97

RB

-2-/159, February 4, 1 p. m. from
Paris (SECTION THREE)

by one thousand five hundred one millions. Loans to the
state under ten billion franc advance authorization

increased four hundred millions. Note circulation increased
by one thousand one hundred and forty three millions.
Deposits are down one thousand five hundred forty millions.
The rates of gold cover is 54.67% compared with 57.42%

Irritation established in the financial press regarding reports that a part of the London sterling credit has
been taken by French banks. Referring to the necessity
for the latter to go to London to obtain an increased rate
of 31%, JOURNEE INDUSTRIELLE stresses the anomaly of

such an operation especially as it has been made possible

for London to reduce its lending rate through the inflow

of foreign capital and particularly French capital. This
paper seized the opportunity to utter a warning note in
putting forward the contention that there exists more than
400,000,000 pounds sterling of sight money in London. In
this respect it points to the danger such a condition
represents for the London market and for the exchange

stabilization fund the event that foreigners suddenly
withdrew funds

ludes that London would not have

sufficient gold to meet its obligations in such an event.
(END MESSAGE)

BULLITT
CSB

98

PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Embasmy, London, England

DATE: February 4, 1937, 8 p.m.

NO.: 45
FROM BUTTERWORTH FOR TREASURY.

The following is strictly confidential.
I had a conversation with Le Norcy, who is Acting

French Financial Attache, on his initiative. Monick
is staying in Paris, although he is still holding the
office in name at present.
The position in France was briefly summarized by
Le Nor cy as follows:

(1) Some spending had begun due to the termination

of the policy of deflation, the consumer industries having consequent beneficial effects.
(2) There was likewise considerable disruption in
the heavy industries because of the armament program and
some other public works.

(3) The French have largely dissipated the adverse

effects of the conflicts over social legislation. Largescale strikes were over. The "disppearing smoke after
a large fire" was all that remained.
The position of France financially was frankly far
from favorable. Le Norcy, speaking confidentially and
wholly personally, deprecated the delay in effecting the

loan from the British. He said the loan in itself was
not large enoughtto be technically a bulwark. A large
part

99

-2part of its value lay in its psychological effect, but
the flow of funds from Paris to London since the loan

was negotiated shows that in that regard it had not

achieved its object. He also was of the opinion that it
was unfortunate that the report of Auriol to the financial Committees of the Senate and Chamber, which indicated

(according to the British press) that during the present
year the equivalent of a further 280,000,000 pounds would

have to be raised, had received publicity just at the time
when in Paris and London there were 80 many rumors about

further franc depreciation.
The Acting Financial Attache told me that he could
give assurances that the French authorities had no inten-

tion of lowering the franc's value at the present time.
He implied that the French had considered the possibility
of occasionally pushing the rate up to about 104 to show

that the present level was not

the lowest figure for the rate. He admitted on questioning
that the basic trouble was not speculative operations,
but was really the lack of confidence on the part of
citizens of France with their savings.
He did not try to o n e e a l the fact that he was pasimistic about the possibility of action being taken to allay
fears and restore confidence within his country. He isplied that for Auriol to adopt a "policy" was difficult for

100
3-

for to undertake procedures to ward off potential dangers
of to obtain potential advantages was to imply that his

past plans had failed. Also, Le Norcy said it was difficult for Auriol to get support for any new moves unless
urgent necessity therefore could be shown. Three courses
seemed open to the French: First, to borrow further
abroad, probably in the Netherlands; second, reduction

further of the value of the franc within the limit allowed
by law; third, to get authority to increase the equalization fund to such an extent as to impress the French public
with the firmness of the Government's intention to hold
the position they now have.

Le Norcy's opinion was that the first course would
have no more effect than the loan from the British had
had. Therefore he favored a combination of the second

and third; i.e., depreciation of the franc to about 110
to the pound and augmentation of the equalization fund

either by taking in principle a provision in Bank of
France or by making 105 the minimum devaluation limit

and taking the resulting profit on the gold reserve or
both. At the present moment, however, he felt that the
financial authorities in France were "too touche" to
receive such a recommendation. Le Worey, incidentally,
believed

101

-

believed that such a development would not be opposed

by the British - however, I gathered that he had not discussed this question with the British. Also he assumed without encouragement from me - that there would be no

objection on the part of the American Treasury.
with regard to the above, and in connection with the

statements by Sir Frederic Phillips strongly favoring early
franc depreciation to its maximum legal limit - reference:
my telegram No. 33 of January 28, 6 p.m. - I venture to
mention that, according to information which Monick gave

me shortly after conclusion of the tripartite arrangement,
in September the British had made every effort to persuade

the French to devalue to a fixed limit, following the
action of Belgium. The French refused to do this since
it would leave the British in the same favorable position
they had held previously; i.e., able to operate off the
franc while (omission) committed to a definite sterling
level.

If and when the level of the French franc is moved to

112 will not the British view have in fact been substantially
upheld?

I am not making the suggestion that at this time there
is any desire to indulge in currency depreciation or to take
advantage

102

-5advantage of the franc or the dollar. Taking into
consideration the European political situation it seems
most unlikely that the relations between the French and
British authorities will grow less cordial - not to
mention the attitude of the British towards our own country. Cooperation in the exchange sphere has become easy

and effective, with both Great Britain and the United
States in an inflationary stage of recovery development.
If and when circumstances require one party to undertake

a change of policy before the internal situation of the
other may demand similar treatment, it is quite possible
that important difficulties may come up.
ATHERTON.

03V13038

-I

TEST 2037

TH3MTRA930 YAU2A3AT

a eff to ssittle

EA:LWW

103

5 February, 1937
4 p. m.

COAST GUARD OPERATIONS IN FLOOD AREA

The need for Coast Guard boats in the upper Ohio Valley has

practically ended, and they are standing by for any contingency which

might require their services in the Mississippi Valley.

Four boats and eight men from the Lighthouse Service, which

were operating with the Coast Guard Force, are being returned to

their station at Detroit.

The Coast Guard Relief Force totals 25 major seagoing units (in
Mississippi Valley): ten planes, approximately 395 boats and 2000 per-

sonnel, with an extensive radio setup throughout the entire flood
zone.

General Water Level Condition.

Crest of flood between New Madrid and Memphis, the level being

47.81 at the latter place. River receding at Cairo, and rising
slowly at Memphis and points to the southward.

Hell

104

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE February 5, 1937
To

The Secretary

FROM

Mr. Taylor

Mr. Bewley called this morning at ten o'clock to give us
the impressions of the British Treasury on the Japanese developments. He mentioned that the first comments which he had given
you represented the opinions of the British nation in Tokyo and
that the comments today represented the additional opinion of

the British Treasury itself.

The British believe that the outcome of the currency
stringency depends entirely upon internal political developments;

that an accumulation of year-end requirements amounting to 200
or 300 million yen had forced the Japanese to impose the restriction measures of January 8th. These measures were somewhat rigorous but there is now some improvement in the situation
and permits are being granted with increasing freedom for
essential imports.

The British Treasury believes that the present level of

the yen can be held until the export season commences and that

the Japanese will be willing to go as far as exporting gold
to attain this end. In closing, the British reemphasize the
fact that the political situation dominates all technical
considerations.

Bewley mentioned again the difficulties which have arisen
in connection with our attempts to tax hedging transactions
dating back several years. We have now two aides memoires
from the British as well as communications from the Swiss and
Canadian Governments. I explained to him our situation and
assured him that we were investigating matters fully.

He also told me that he had not as yet received a reply
to our message on earmarking and had assumed that there was no

hurry and therefore had sent the information by mail, and he
assumed that the representatives of the other countries had
done likewise. He indicated that he thought the answer would

be "yes" on reciprocity, and that it would be unlikely if we

obtained any comments on the desirability of extending transfer
privilege to non-members other than to say that it was a matter

entirely up to us.

welf

105

GRAY

RB

London

Dated February 5, 1937

Rec'd 5:22 p. m.

Secretary of State
Washington.

49, February 5, 9 p. m.
FOR TREASURY FROM BUTTERWORTH.

The flow of funds from Paris to London continues

unabated. French control is believed to have lost about
six million pounds of gold today despite the alleviation
given by the offering of dollars which were also in demand
on Paris account.

The attitude of the city recalls Waley's phrase,
reported in my 33, January 28, 6 p. m., characterizing
the French situation at the present time as "hopeless but

not serious", in that it is generally thought (one) that no
steps of any importance will be taken by the French authorities in the very near future; (two) that although the
French authorities could hold the present position for some
time the drain will continue irresistibly; (three) that
even if the French authorities took their courage in both
hands and lowered the value of the franc to its maximum
legal

106

RB

-2-#49, February 5, 9 p. m. from
London

legal limit and abolished the penalties on hoarded gold
and funds abroad it is more than likely it would not now

have the desired effect of reestablishing confidence within
France. The concern which was evident in Philipps' and
Waley's remarks referred to above is also reflected in the
Foreign Office and is now becoming more general in the city.
This seems to be due: (one) to the realization that if
the French situation should over a period of time continue
to deteriorate, a further devaluation of the franc beyond
the legal limit might result, which contingency has recalled to some Schacht's speech of September 30 in which

he predicted that by the tripartite monetary arrangement

"instability had been increased"; (two) to the belief that
any further weakening of France, such as another internal

crisis would entail, might well tempt Hitler to chance a
surprise action.
Castellane reports to Bankers Trust Company here that

his confidential information is that French political
authorities are frankly puzzled by present situation and
that non-political officials in French Treasury favor
depreciating franc to lower limit and paying market value

for gold, et cetera. He is also inclined to believe that
the taking

107

RB

-3-#49, February 5, 9 p. m.
from London

the taking of some action cannot be postponed very long.

The British press had today carried very full stories
regarding Auriol's remarks and Bank of France statements;
two comments are worthy of note: (one) Einsig's unconfirmed
allegation in the FINANCIAL NEWS that a Dutch credit of two
milliard francs has been negotiated with the Mendelssohn

group; (two) the TIMES: "The French capitalist has already
suffered two devaluations and naturally wishes to avoid a
third. Until the Finance Minister finds means by which he

can remove the anxiety of the capitalist, small and large,
he is likely to be confronted with the continuance of the
pressure against the franc. Part of the abnormal increase
in this week's Bank of England note circulation( five million

pounds or twice that of last year) is to be attributed to
French hoarding of banknotes #: but whether the anxiety

of the French capitalist is justified or not on economic
grounds, the Finance Minister can hardly expect success

to attend his well meant efforts to restore confidence unless
he decides to give whatever assurances necessary to the French

capitalist to induce him to repatriate his capital. ***
The British banking credit to France has eased the problem
of the French Treasury and well strengthen considerably the

exchange resources of the stabilization fund but the credit
cannot be

108

RB

-1-#4 February 5, 9 p. m. from
London

cannot be looked upon as a substitute for such modifications

of policy as are clearly necessary if the confidence of the
French capitalist in French securities is to be fully
restored".
ATHERTON

SMS

NPL

109

GRAY

MED

PARIS

Dated February 5, 1937
RECEIVED 8 p.m.

Secretary of State
Washington

166, February 5, 5 p.m.
FOR TREASURY.

This the Exchange mrket today WC.O less agitated,
C VERY large business was done in pounds and in dollars
and the Exchange fund WOO hard put to it to maintain the

sterling rate at 105.14 after opening at 105.10. The
dollar has been as high 0.0 21.52 but is nov quoted at
21.49 7/8 with the British control selling dollars,
VE are told by our market contact. Other continental
currencies were strong in unison.

Regarding forward rates the dollar is quoted at 30
centimes for one month and three months at 71 centimes.

The rate for the pound is 1.40 for one month and 3.35
france for three months. The security market was weak
including internationals. REntES are down from 70 CENTIMES
to 1.20.
In an official communique accompanying the publica-

ti.on of the bank statement yesterday, the Finance Ministry
Explained that the Exchange fund had merely taken out

of the

110

Sec one.

NED - 2 - #166, February 5, 5 p.m. from Paris

of the bank what it had put in before. ThE official
statement reads as follows: "The statement of the
Bank of France today records C. reduction of three

billion france in the Cold reserves. This levy was
Effected by the Exchange fund which in virtue of Article
Three of the monetary law of October 1, 1936, has always
the right to buy gold from the Bank of France and to

sell gold to it. By this transfer the fund has simply
(the?)

taken back from the bank to balance of the DEVEN billions

of sold which it had previously paid over (five billions
on October 9, 1933, and two billions on October 23, 1936).
"Coming after the recent British loan this measure

will have the Effect of strengthening the ways and neano
possessed by the Exchange fund and to still more increase
the Efficacy of its action on the Exchange market".
During the discussion before the Chariber yesterday

of the law relating to the opening and cancellation of
credits for 1936, the financial policy of the Government
was SEVERELY criticised by Deputies Fernand - Laurent
and Paul Reynoud.

Deputy Fernand -Laurent quoted statistics to show

that from the date of the arrival in power of the
Popular Front Government to the End of 1936 the gold

holdings have in Effect been decreased by one third,
the

111

Sec one

MED - 3 - /166, February 5, 5 p.m. from Paris
the circulation had increased by SEVEN billions and the
ratio of gold COVER had been reduced by nine per cent.
(to?)
the decision
this Deputy invited attention of

to raise the discount rate (January 28) on the same
day as the London credit was concluded and insisted
that the explonation of these two developments was that
the Exchange fund was no longer in control of the
market. Turning to needs for 1937, Fernand-Laurent

referred to the Estinate of fifty-five billions put
forward by the Radical Socialist Deputy Potut but as

Auriol had said yesterday that it 1700 thirty-six
billions he would take this figure C.S a minimum. HE
doubted that the French market would furnish the money

required and insisted that while under normal conditions
a foreign loan would bring gold to the Treasury the
contrary was the CASE under present conditions.

Another possibility of providing necessary funds WCS

further devaluation, but the Manister had said that he
would not do this. The lost possibility, C.S Fernand-

Laurent saw it, was inflation and this facility the
Treasury was actually utilizing, he insisted, and after
examining in detail the situction of authorization to
borrow and the advance account at the Bank of France,
suggested that the Treasury had 3pnd beyond authorizations.
HE

112

Sec one.

MED

- 4 - #166, February 5, 5 p.ll. from Paris

HE claimed that the only solution to the financial problem
WC.S to change the Government. Investors would not lend
to the Popular Front Government C.3 they had no confidence

in it. The farious check "drawn on the future" which 11.

Blum talked of would, in his view, prove to be "a
check without funds".

Reynoud referred at length to the necessity for
France to borrow abroad four months after devaluation
while for instance Switzerlend was actually converting

its interior loans. Speculation was not to blame for the
financial troubles of the Government as Auriol claimed.
The cause of the trouble was Elsewhere. Reynaud

congratulated Auriol for having given up the idea of
"open market" operations 0.3 the result would have been,

he thought, to provide speculators with francs with
which to speculate against the franc. HE dwelt at
SOME length on the "costly" credit operation just
concluded at London. HE suggested that one half per cent
was added to the interest rate because credit was
negotiated in the name of the railways and not of the
state and EXPRESSED particular concern about the resulting

diminution of the Gold reserves. In reality he pointed
out these reserves will for the next few months include
four billion francs "which really belong to the British .
HE

113

-5- #166, February 5, 5 p.m. From Paris Sec. One.

JS

He agreed that the Government had taken office under

difficult conditions but the London credit would only
be justified if the Government changed its policy during
the respite thus afforded. He feared that otherwise the
Government would be forced to adopt exchange control but

stressed that this was not possible "not" under the
tripartite agreement. The better way not only inferred that
the Government would not establish exchange control but
furthermore "must grant the Government to pursue the

liberal economic and financial policy. Reynaud warned
the Chamber that exchange control would mean the rupture

of the tripartite arrangement and added that "the consequences would not be of a financial order only." Reynaud then turned to rumors about possible legal stabilization of the franc and stressed the view that in the
presence of a floating pound "which is the world
currency" and in the presence of the uncertain economic,
END SECTION ONE.
BULLITT
SMS NPL

114

GRAY

MED

PARIS

Dated February 5, 1937
RECEIVED 8:20 p.m.

Secretary of State
Washington

166, February 5, 5 p.m. (Section Two).

"it would bE a crime against the country to stabilize
under present circumstances" simply in order to permit
the Treasury to take OVER the stabilization fund and

to appropriate the profit from revaluation of the gold
stock.

At this point Auriol Expressed Entire agreement
with Reynaud and the latter Expressed satisfaction at
the Minister's assurance.
Reynaud stated that he was definitely against

further devaluation "which could only be of value if
combined with c. new policy".
The real problem Reynaud declared was the abstention

of subscribers to Treasury bonds and this fact Encouraged
speculators to attack. Investors, he claimed, WERE
influenced by the Economic policy of the Government.
French cost prices were already higher than British

cost prices and this price problem was the vital
problem, he Emphasized, and provided striking EVIDENCES

of disparities between France and Belgium in this respect.
Reynaud

115

Sec two.

2 - #166, February 5, 5 p.m. from Paris

MED

Reynaud then pointed to other sources of concern, such

as fear that financial restrictions will bE reneved
and although Blum had declared for a liberal policy
he hoped actions would prove the reality of the
intention. In conclusion, he Expressed KEEN regret that
apparently France NEVER carried out its financial,
Economic, and monetary policies more than half. HE
did not urge a change of government but a change of

policy.

The Minister of Finance replied to these interpellations before the Chamber this morning. According to press
accounts the Minister was brief and confined himself to
recalling that it was only a month ago that he had provided complete information on the financial situation
that the day before yesterday he had given to the
parliamentary comittees the necessary data relating to
Treasury requirements for 1937 and had Explained the
plans of the Government; furthermore a communique had

been published in this respect. Therefore, he did not
consider that further detailed explanations would SERVE
any purpose Especially as the committees themselves

should enlighten public opinion on the discussions which
took place.

Finally, as concerns ways and means, he said he had
no

116

Sec two.

MED - 3- #166, February 5, 5 p.m. from Paris

no intention of having recourse to inflation, and
"a new monetary law was inadmissable". Consequently

there would be no devaluation. Neither would there be
increased taxes. The remaining resource was credit
but credit must be nursed and not undermined, he said,
referring to Fernand Laurent's attack on the Government
yesterday.

The declarations of the Minister of Finance before
the parlicmentary committees on February 3, the Chamber

debate of yesterday and the gold loss of the Bank of
France have evidently profoundly disturbed public

opinion and this is réflected in the increased flight
of capital as EVIDENCED by Exchange transactions and the

substantial purchases of international securities which
have been made during the past few days. END OF
MESSAGE.

BULLIST
SMS

ENVIRON

117

GRAY

LMS

Paris

Dated February 6, 1937

Rec'd 12:47 p. m.

Secretary of State,
Washington.

173, February 6, 2 p. m.
FOR TREASURY.

The following is noted from the off.cial report of the
debate in the Chamber yesterday:

The Minister of Finance claimed that if tomorrow he
asked for subscriptions to a loan issue and the people
failed to respond the blame could not be placed on the
Government which had done its duty "but on those who for

political reasons and by egoism refuse their assistance".
He pointed to progressive weekly increases of deposits
over withdrawal in savings banks as proof that in the
provinces small holders of capital at any rate showed
renewal of confidence in the Government.

Stated that the railway can no longer sell their bonds
and thus have to appeal weekly to the Treasury for advances.

Furthermore, that the City of Paris has asked for authority
to issue a loan of one billion "for public works" and that
the Minister had agreed provided conditions of loan did
not hamper state issues and that the Government would be
consulted

118

LMS 2-No. 173, February 6, 2 p. m., from Paris.
consulted regarding date of issue.
The Minister made it clear as concerned repayment of

the British credit that he was counting on increased receipts of foreign currencies during the Exposition period
and also on increased exports. Thus (END SECTION ONE)
BULLITT
RR:CSB

119

GRAY

LMS

Paris

Dated February 6, 1937

Rec'd 12:46 p. m.

Secretary of State,
Washington.

173, February 6, 2 p. in. (SECTION TWO)

it would be unnecessary to ask the Bank of France to cede

the gold set aside as guarantee for the credit. He expressed

confidence that "with the British credit, resumption of
subscriptions to short term Treasury bonds and the payment
of back taxes for 1933, 1934 and 1935, the Government could

pass the critical period." The Treasury he said would have

to find 30 billion francs for the rest of the year instead
of 28 billions as he had put forward before the Finance

Committees. He revealed that difficulty in placing short
term Treasury bonds was causing considerable embarrassment

to the Government. At present only 41 billions of such
bonds were in circulation which was out of all proportion

to a note circulation of 86 billions. He failed to under: fear to buy long securities "as he had denied
that he would inflate" and he "had pointed out the dangers
of a new monetary reform". Furthermore, he would say "no"
to exchange control - autarchy would follow such A decision. The Minister continued: "We will avoid anything
stand

that

120

LMS 2-No. 173, February 6, 2 P. m.,Sec. 2, from Paris.
that could break the happy monetary arrangement of the three
great democracies and to which other countries have adhered.

We will take care not to isolate ourselves when the interest
of Europe and of the World and our own interest leads us
(END SECTION TWO)
and obliges us to maintain
BULLITT
RR:CSB

121

GRAY

LMS

PARIS

Dated February 6, 1937

Rec'd 1:45 p. m.

Secretary of State,
Washington.

173, February 6, 2 p. m. (SECTION THREE)

monetary economic and political solidarity". He continued
that the government held to monetary and economic order

and that "it would maintain strict contact with the two
great countries which had never ceased to collaborate, with
a constant friendship for which he would express from the

floor of the House the grateful thanks of all ". A currency
or economy which resumed its independence, which separated

itself from the others would be unfortunate for all. The
Minister denied claim by Fernand Laurent on February 4 that
needs of exchange fund had driven Government to simulta-

neously double discount rate and to conclude British credit.
The fund he said had ceded 7 billion francs to the bank at
the commencement and later had retaken 4 billions to repay

the British credit and had now recovered the remaining

3 billions. Finally he believed, he said, that he had given
satisfaction to all except as concerned Fernand Laurent who
had asked for a change of Government and concluded significantly:

122

LMS 2-No. 173, February 6, 2 p. m., Sec. 3, from Paris.

cantly: "Gentlemen, I think you will all agree that these
are dangerous words; not for the Government certainly but

if really that is the motive of the tightening up of capital,
and refusal to collaborate in the national defense, the problem would thus take on extreme gravity." "
Paul Reynaud impressed upon the Government that without

change of policy, coupling inflation with the devaluation
that has already been made the Government was headed towards

economic collapse. He outlined the problem as follows:
There was a mortal contradiction (END SECTION THREE)
BULLITT
CSB

123

GRAY

LMS

Paris

Dated February 6, 1937

Rec'd 2:10 p. m.

Secretary of State,
Washington.

173, February 6, 2 p. m. (SECTION FOUR)

between a liberal monetary policy (which happily the Government had adopted) and a policy of economic autarchy. The
Government could not maintain the franc without exchange

control and without further devaluation if it allowed
French prices to outstrip world prices and thus aggravate
the unfavorable commercial balance. It was true that world

prices were rising but the rise was less than the rise in
French prices." "

With respect to indications that there has been French

participation in the recent British credit an official statement is published in today's press by the Minister of
Finance that nearly all of the credit was not placed with
British and other foreign banks and that only the London
branches of French banks operating on the London market

with pounds have participated to an extent of less than

4% of the total credit.
The Paris Brokers Syndicate has given notice that no
new

124

LMS 2-No. 173, February 6, 2 p. m., Sec. 4, from Paris.
new transactions will be executed on the Bourse except in
Treasury securities unless a deposit of 30% of the amount
of the operation is made.
It is announced today that the Government intends to

ask Parliament to authorize the extension of the guarantee
of the French state to a loan of 600,000,000 francs by
Czechoslovakia to be reimbursed in not less than ten years.
The proceeds are intended to reimburse the Czechoslovak
5% 1932-1937 loan guaranteed by the French state maturing

April 1, 1937.
Unofficial exchange transactions this morning were
on a reduced scale. The exchange fund supplied pounds at

105.12 and the dollar was dealt in around 21.48
(RND OF MESSAGE)

BULLITT
CSB

03V13031

30

CIT

125

THE CLOISTER

SEA ISLAND

5.00 P.M. Feb 6th 1937

GEORGIA

Saturday

Called the Pres. He was all
excited about his message m the

Crut. What did I . think about it?
(Iavided answering as I have not

male of my mind. First impession
not so good.) He said every
particularly people in her were York

were made because May taken
by
surficiar
said
he
only
told
Dem. leaders m the Hill the bst

minute so there would he us

leaks. He sunned may pleased

to hear from me.

Jue him about impidential

and sent message from

chamberlin that w. Layler
had phoned down. Isaid I

2.

thought the most significant that

thing
about
it
was
chanhellin sent me a

more than what ines init
Pres. said every time French
have a cusis they seen a add

worse off. I Isaid we were
only talking about what we
would do in case of wate but
were doing nothing to try and
staf was I said here I had wanted a lot of to

time to think down and what 1 to talk

him about the flan he had mentions
to me about he and 9 going prositly

to Holland and and try and call

in various leaders from various countries

and try and talk sense to from them.

(He mentioned this to. me maybe a year

agr.) What 9 did not say is that
I feel the only way to strf War
is to try and stop this mad
A in
race
to
arm
that
is
going
an
Entire. after all we would have

126

3.

2

THE CLOISTER

SEA ISLAND
GEORGIA

nothing to loose and everything
to gain. Everything points toward
was in Emoke and surely some
or later we will be chagged into
it & Iam having hohard by than
figures to show how have much been the

10 leading countries the standing last

to themselves during is what

five am years. The cost of arming A

is haking down the Leasures

the World. I s hape the Pres. will out.

let me help him work this
Idon't believe that Hull and
Morman planis ever will They

The
Pres.
to
9 ofhope
to heis able
conomia
and that
the Would
to he save
of the
just don't has have the guts cruage enough

next name is of to him

now
and

was
pricked

MN

avery

7

sin

blow
Mel

and

realized insured tink us

its

&

timio their
MED
two

127

6 February, 1937
1 p. m.

COAST GUARD OPERATIONS IN FLOOD AREA

All

With the approval of the Red Cross, arrangements are now

being made for the return, to their regular stations, of the boats
and personnel which have been operating with the Coast Guard Force

in the Ohio River Valley.

Coast Guard Relief Force totals 25 major (seagoing) units

in Mississippi Valley; ten planes, approximately 395 boats and
2000 personnel, with an extensive radio setup through the entire
flood zone.

General Water Level Condition

Crest now at Memphis - 49.81 and not expected to rise more

than one-tenth of a foot; Vicksburg 48.7' and rising slowly;
Natchez, Miss. 52.4 where a crest of about 56' is expected about

February 20th. No precipitation last 24 hours and no indication
of heavy precipitation in the Mississippi Valley.

Hele

128

TREASURY DEPARTMENT
PUBLIC HEALTH SERVICE
N REPLYING

WASHINGTON

ADDRESS THE SURGEON GENERAL
PUBLIC HEALTH SERVICE
AND REFER TO

February 6, 1937

Report for the Secretary on
Flood Work, U. S. Public Health Service.

Reports from Louisville, Cincinnati, Columbus,

and other places in the flood area indicate that there is
no unusual incidence of communicable disease anywhere present

with the exception of influenza, which continues to be rather
widespread, and pneumonia, which is probably somewhat above
normal.

The Medical Officers on duty in the flood area are

continuing their assistance to State and local health authorities and the Red Cross, and the Sanitary Engineers are aiding

in the restoration of public water supplies, which work is
progressing as rapidly as possible.
Two of the Sanitary Engineers who were obtained from

the States are returning to their homes, having completed the
duties assigned to them.

Acting
Hann Surgeon I Draper General
WFD:AMM

129

TREASURY DEPARTMENT
PUBLIC HEALTH SERVICE
REPLYING

WASHINGTON

SURGEON GENERAL

PUBLIC HEALTH SERVICE
AND REFER

February 5, 1937

Report for the Secretary on

Flood Relief Work, U. S. Public Health Service.

Reports received this morning from all Public Health

officers throughout the flood district indicate that there are

no epidemies of disease and that the sickness and death rates
remain
about normal. The reports may be summarized very briefly
as
follows:

Louisville, Ky. General sickness and death rates
favorable. Instructions have been prepared for householders
as to sanitary procedures to be followed after returning to
houses that have been submerged. The Army base hospital is

caring for 300 patients and proving a valuable adjunct to the

local civil hospitals. The U. S. Marine Hospital at Louis-

ville is operating under practically normal conditions, except
the electric power has not yet been restered.

Newport, Ky. General health conditions remain good.
Organized program, including cooperation of Pure Food and Drug

Administration, functioning well.

Public Health Service sanitary engineers are working
in many smaller places throughout the State of Kentucky assist-

ing the State and local authorities in the emergency chlorination of water supplies and other sanitation measures relating
to the refugees.

Ashland, Ky. Doctor Hornibrook, of the Public Health
Service
is now serving as house physician in an emergency hospital.
Ohio. Reports indicate no undue amount of illness.
The situation is well in hand with only minor problems of health
and sanitation arising.

130

-2-

Feb. 5, 1937

Ironton, Ohio. The situation is well under control and the local health department is meeting the situation satisfactorily.
Sikeston, Mo. Dr. Tomlinson reports that medical
relief activities are being well handled by the Red Cross
and local physicians. The immunization program is being
continued and there is no undue incidence of communicable

disease.

Little Rock, Ark. Dr. W. B. Grayson, State Health
Officer, reports no undue incidence of disease, with the exception of influenza which is occurring rather commonly. The

number of cases of pneumonia, however, is rather small. The
amount of illness among the refugees is considered remarkably
low.

Charleston, W. Va. Dr. McClue, State Health Officer,
reports disease conditions about normal.

Indianapolis, Ind. The State Board of Health reports

no undue incidence of disease.

Memphis, Tenn. There are 883 patients in emergency
hospitals. A 150-bed emergency hospital has been established
for the care of Works Progress Administration workers and other
emergency workers who may become ill.

Wann J. . traper

Acting Surgeon General
WFD:AMM

131
PARAPHRASE OF TELEGRAM SENT

TO: American Embasay, Tokyo, Japan
DATE:

February 6, 1937, 1 p.m.

NO.:

24

Reference is made to your telegram of January 18,
No. 9.

You are requested by the Treasury to cable a further

report on the situation with particular reference to
whether exchange is being cleared and whether permits

are freely offered.
HULL.

EA:LWW
8

037

132

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE February 6, 1937

The Secretary

To

Mr. Taylor

FROM

I attended a meeting at the State Department this morning in

Summer Welles' office at which Mr. Caffery, our Ambassador to Cuba,
Mr. Duggan, Chief of the Latin-American Division, and Dr. Feis were

present. We reviewed briefly the existing currency situation and

exchange position of Cuba and agreed that this is probably an opportune time to attempt to help the Cubans to work out a comprehensive

plan.

At present silver peso certificates and silver pesos are

circulating alongside with United States paper money. The amount

of peso certificates is rapidly increasing, and in effect, Cuba is
ore than one-half on a silver certificate standard. Several Bills

have been introduced into the Cuban Congress to increase the silver

peso circulation by rather fantastic amounts. Also, many plans
involving a Cuban bank of issue are in the air.
After considerable conversation it was agreed that Ambassador
Caffery would indicate that we were willing to cooperate as we had
in the Chinese situation to help them formulate plans for a monetary

system. The Cubans in turn, if they desire to discuss the matter
with us, will send a confidential mission consisting of one or more

competent individuals to discuss the problem with you, more or less
according to the method worked out in the Chinese negotiations.

After disposing of this matter I mentioned the probable effect

of the proposed excise tax on sugar on Cuba and the Philippinnes,

as after several additional discussions with Agriculture and our
own group here I can only feel that the full burden of the tax will
fall on these two countries unless the price to the consumer is
raised by approximately the full amount of the new tax. In the

discussion which ensued it appeared that the State Department was

not in accord with the proposals of Agriculture and were not as yet

in a position to support or oppose the proposed legislation. It

seems to me that the Treasury position must be substantially what it
was last year, namely, that we had no opinion to express, but that
any program calling for additional expenditures should be accompanied
by sources of revenue. If the program is altered it may be that we

can be a little more enthusiastic about it.

wer.

133

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

February 8, 1937

Secretary Morgenthau

FROM Mr. Haas

DORK
On Saturday morning, February 6, 1937 you called and
asked that I send some one to New York on Monday, February 8, 1937

to interview Mr. William J. Baxter with regard to his analysis of
the future outlook for American business; and to secure copies of
his weekly letter from January 1, 1937 to date.

134

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE February 8, 1937

Secretary Morgenthau

TO

FROM

Mr. Haes

OR
On Saturday morning, February 6, 1937, you called and told me

that next week you wanted to take up the matter of whether or not
steps should be taken toward checking capital inflows, and that you
wished me to be prepared to discuss the matter.

135

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

FROM

February 8, 1937

Secretary Morgenthau
Mr. Haas

UK
On Saturday morning, February 6, 1937 you called and
told me that there was to be a meeting of the Open Market Committee
on Tuesday, February 9, 1937, and you would like to have another
memorandum containing our suggestions with regard to financing.

136

February 8, 1937

The Secretary telephoned to Graves on Friday, the
5th, and asked him to have ready on Monday a report

on the international situation with respect to narcotics.
He also asked Graves to cable Wait, in Paris, for a
similar report to reach the Treasury by Monday. Following is a copy of the message to Wait:

"Please cable in Secretary's code
directly to Secretary Morgenthau to
reach him not later than Monday February eighth a summary of present narcotics

situation in Europe as you see it, with

any recommendations and suggestions which

may occur to you, including comment upon

proposition contained in my letter of
January twenty-eighth to assign immediately
additional agents to Europe to work exclusively on narcotics."

Copy of reply to this message, signed Butler, is

attached.

Today the Secretary held a conference in his office

at which were present Mr. Taylor, Mr. Gibbons, Mr. Gaston,

Mr. McReynolds and Mr. Graves.

The Secretary read the memorandum prepared by Mr. Gorman

and Mr. Anslinger (copy of which is attached) outlining the
international situation with respect to narcotics drugs.
He asked Mr. Taylor and Mr. Graves to prepare a letter to
Secretary Hull advising him that three Customs agents had
been assigned to Europe and will sail on February 17th

accompanied by Commander Thompson who will remain for a brief

period. (Copy of this letter is attached, signed by the
Secretary. Also attached is copy of routine letter to the

State Department, also dated today, signed by Assistant Secretary Gibbons.)

137

TREASURY DEPARTMENT
BUREAU OF CUSTOMS
OFFICE OF DEPUTY COMMISSIONER

WASHINGTON

INVESTIGATIVE UNIT

MEMORANDUM FOR THE SECRETARY

(Through Mr. Graves)

In

In accordance with your directions there is set forth below a
review of the international situation with respect to narcotic drugs :
In 1930 the United States was represented at the Opium Advisory Committee meeting at Geneva by Mr. John K. Caldwell of the Department of
State. The Treasury Department was not represented. Mr. Caldwell asked
the French Government to take action to stop smuggling of narcotics from

France to the United States, and certain action was taken. The quota plan
for limiting manufacture of narcotics was discussed by members other than
the American delegate.

In 1931 the United States was represented by Mr. Caldwell of the Department of State, Mr. Anslinger of the Bureau of Narcotics, and Dr. W. L. Treadway
of the Public Health Service. The State Department favored a quota plan, but
the Treasury favored a convention limiting manufacture to medical needs and
supervision of raw materials. The Treasury plan was accepted, as was control
of codeine. Secret Foreign Police Conferences were organized by a Treasury
Representative, and have been held each subsequent year.

In 1932 the United States was represented by Mr. Stuart J. Fuller of
the Department of State, and by Mr. Anslinger of the Bureau of Narcotics.
A Black List of narcotic violators was decided upon by the League of Nations,
and the Treasury Department's Black List has become the one relied upon by

all nations. Publication of the Minutes of the Conferences of the Opium

Advisory Committee was voted upon the insistence of the American Representative.
A Model Code for preparing narcotic legislation was adopted by a number of
nations. The American Representative urged speeding up the work relative

to control of the cultivation of the Opium Poppy, and defeated a proposal

to have consignments of narcotics marked with a number corresponding with

the number of the export certificate.

In 1933 the United States was represented by Mr. Stuart J. Fuller of
the Department of State, and by Mr. Anslinger of the Bureau of Narcotics.
The American Representative urged that weaknesses in the laws of Japan
be remedied to assist in prevention of smuggling of Japanese morphine into
the United States. On facts presented by the Treasury Department, the
American Representative showed that Western Europe was still a source of

supply for the illicit traffic. The American Representative sharply

criticised those responsible for narcotic conditions existing in Manchukuo.

138
-2-

In 1934 the United States was represented by Mr. Stuart J. Fuller of
the Department of State, and by Mr. Anslinger of the Bureau of Narcotics.
The American Representative submitted plans to control channels of distribution of narcotics by serial numbering of packages despatched by whole-

salers; submitted facts which forced the closing of illicit drug factories
in Bulgaria; disclosed imports into China of acid acetic anhydride used in
manufacture of heroin; assisted in drafting proposals for collaboration
between China and Treaty Powers; urged that dried opium poppy plants be considered and controlled as a raw material; and showed that the United States

is in the lead of other nations in the matter of extradition treaties.

In 1935 Mr. Fuller of the Department of State and Dr. H. J. Wollner of
the Treasury Department represented the United States. The institutions for
cure of drug addiction in the United States; the problem of narcotic smuggling
by air and in the mails; and the necessity for complete control of international

movements of codeine; were presented by the American Representative.

In 1936 Mr. Fuller of the Department of State and Mr. Anslinger of the
Bureau of Narcotics represented the United States. They presented facts
showing organized smuggling from Japan to the United States; showing opium
production and clandestine manufacture in China; relating to narcotic
traffic on vessels; showing that Portugal maintains in Macao an opium

monopoly which is a source of illicit traffic to the United States; and
relating to violations of international narcotic obligations by Iran (Persia).
Information in the Department's files discloses that Japan, China, and
Portugal have not carried out their treaty obligations; that Bulgaria and
Turkey were not obligated by Conventions at the time of their shortcomings;

and that Iran (Persia) is not yet obligated by Conventions.

Since 1929 there has been personal contact and direct communication

by the Treasury Department with foreign police, all contact and communications having formerly been handled by the Department of State and Foreign
Offices. This contact was maintained by the Bureau of Narcotics prior to

your instruction of September 2, 1936 transferring control of all such matters to the Customs Agency Service.

Pursuant to your letter of September 2, 1936 a letter was addressed to
the Secretary of State asking that all foreign administrations be notified
of the changes directed therein. On October 3, 1936 another letter was addressed to the Secretary of State asking that consular officers be directed
to furnish regular reports regarding narootic matters, acknowledgement being
made therein of the splendid cooperation of the Department of State and the
consular officers in matters pertaining to liquor smuggling. Since the
order of September 2, 1936 was signed by you, fourteen letters have passed
between the Department of State and this Department in an endeavor to carry

your order into effect. The net result is that in his letter of January

13, 1937 Acting Secretary of State R. Walton Moore in substance declined to
take action on the requests made to carry your order into effect and expressed

the viewbroad
that the transfer of responsibility for narootic smuggling investi-

gations/to the Customs Agency Service constituted a disregard for the stipulations of the Narcotics Limitation Convention of 1931.

133

-3-

In recommending ratification of the Convention, the American
delegation stated that "the Convention drawn up by the Conference deals

with two phases of the narcotics problem, (1) limitation of manufacture
and (2) control of the distribution of manufactured drugs". In the Convention itself the purpose thereof is stated as a desire to supplement
prior Conventions "by rendering effective by international agreement
the limitation of the manufacture of narcotic drugs to the world's
legitimate
requirements
for medical and scientific purposes and by regulating their
distribution".
It is not considered that the "special administration" (Bureau of

Narcotics) provided for in the Convention was intended to assume respon-

sibility for prevention of smuggling, nor that any Article of the Convention supports such an interpretation. It is obvious that, had transfer

of so important a responsibility as narcotic smuggling prevention from
Customs administrations in each signatory country to "special administration" been intended definite mention thereof would have been made in the
Convention. As a matter of fact such a proposition was never even discussed in the negotiations which led up to the Convention.
From the time of ratification of the 1931 Convention, the Customs
Service in this country remained charged with the prevention of snuggling

of narcotics into this country. This is important as showing that it was

not within the contemplation of the Convention that the "special administration" should be charged with the entire responsibility for law-enforce-

ment work relating to the narcotic traffic, including smuggling. It seems

clear that work done by the Customs Service in relation to narcotic smuggling
has never been regarded as being in violation of the terms of the Convention.

It should be said also that from the time of the ratification of the Conven-

tion, the Customs Agency Service has, with the knowledge and acquiescence of

the Department of State, maintained a representative (Nicholson) in the
Orient charged almost exclusively with the conduct of investigations into
narcotic matters. This arrangement for handling narootic matters in the
Orient by representatives of the Customs Agency Service is the precise

arrangement which you have directed should be brought about in Europe,
to which the State Department now takes exception on the ground that it
would constitute a violation of the 1931 Convention.

It is believed that the opinion expressed by the Department of State
that the change directed by you would violate the stipulations of the
Convention could be arrived at only by a strained construction of the
Convention itself and of the deliberations that led up to its adoption,

and is without merit. It is further believed that this Government is

complying fully with the obligations imposed upon it by the Convention,

under the realignment ordered by you.

It might be added that the Treasury forces in Europe, under the
realignment, are making eminently satisfactory contacts with appropriate
foreign administrations, including Turkey, Bulgaria, Greece, Austria,
and Czecho-Slovakia; that the difficulties apprehended by the Department

of State have been found non-existent; and that successful accomplishment
of the purposes of the realignment can safely be expected.

Hamlings

140
-COPY-

February 8, 1937.

My dear Cordell:

Carrying out the policy described to you in my letter of
September 9, 1936, I now find that the smuggling of narcotics
into this country from European sources is so serious as to
require that we augment at once the Customs Agency Service

personnel in Europe by the assignment of additional officers.
Three Customs agents with the necessary qualifications have
been selected for this assignment, and they will leave New
York for Paris on the SS. PRESIDENT ROOSEVELT, sailing Febru-

ary 17. They will be accompanied by Lieut. Commander B. M.
Thompson, who will remain in Europe as my representative for
a brief period. The names of the agents are being communicated to the State Department this date in the usual manner.

I would appreciate it if you would personally see that your
representatives abroad give to these men, as well as to the
agents already assigned on narcotics investigations in

Europe, such assistance and cooperation as they may properly

request.

Sincerely,
(Signed)

Hon. Cordell Hull,
The Secretary of State.

HNG/mff

141
COPY

February 8, 1937
The Honorable,

The Secretary of State.
Sir:

In accordance with the established practice, I
have the honor to advise you that it has been deter-

mined by this Department to augment temporarily the

investigative staff of the Supervising Treasury Attache
at Paris with the following officers from the Customs
Service, viz:
Alvin F. Scharff
Athanasius A. Christides
Louis G. Stuhldreher

The above officers are tentatively scheduled to
on February 17, 1937, and while attached to the office
of the Supervising Treasury Attache at Paris will be
given the official designation of Acting Treasury Representative.
depart from New York aboard the SS. PRESIDENT ROOSEVELT

It may be further stated that Lieut. Commander B. M.
Thompson, Special Assistant to the Secretary of the
Treasury, will accompany the above officers abroad for
the purpose of affording the Supervising Treasury Attache
at Paris such assistance as may be necessary in coordin-

ating the investigative work of his office with that of
the Bureau of Customs in Washington.

By direction of the Secretary:
Very truly yours,
/s/ Stephen B. Gibbons

Assistant Secretary.

142
ADDRESS THE COMMANDANT U $ COAST GUARD

TREASURY DEPARTMENT

779

UNITED STATES COAST GUARD
HEADQUARTERS
WASHINGTON

8 February, , 1937

From: Spagent, Paris, France.

To : Secretary of the Treasury.
Referring Gorman cable February fifth: Wait, now in Vienna,

instructs me to say that it is difficult to enlarge the scope of
European investigations, due to the attitude of local police.
Nevertheless it is believed feasible to station investigators various
ports for purpose of contacting informers. He stresses languages
as essential qualification.
Butler.

143

PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Embassy, Tokyo, Japan

MA

DATE: February 8, 1937, 6 p.m.

NO.: 48
Reference is made to telegram No. 24 of February 6,
1937, from the Department.

Permits for exchange are being issued gradually to
cover contracts for business booked before inauguration

of new regulations. Especial favor given to cotton importes.
It is reported that most of the contracts of cotton importers up to April shipment from the United States have exchange permits to cover them. Complaint has been made by

some importers of other lines that they can obtain no

permits for business previously booked, but it is believed

that technical difficulties are partly responsible for the
delay. New minor restrictions upon the granting of permits
are being imposed by the Ministry of Finance. These are
causing further delay, and are giving the Government time
slowly to bring the actual as opposed to the nominal

exchange value of the yen to one shilling two pence, the
announced rate.

The exchange market is much firmer than it was before

January 8, as a result of the exchange control regulations.
No exchange permits for new business have yet been

issued, as far as the Embassy can ascertain.
The

144

-The banks in a normal way are taking up exchange
contracts once permits have been issued.

The Ministry of Commerce and Industry, in connection
with the exchange control, has made announcement of the

quantities that may be imported in 1937 of the following
products: cotton, wool, rayon, pulp and crude rubber.
These limitations, however, are not believed to be absolute,
since Japanese industry and export trade might be restricted
thereby. The more probable reason therefor is that the
quantities set are intended to act as a measuring rod
to determine how much exchange they will have to cover.
GREW.

EA:LWW

145

February 8, 1937

GROUP MEETING

Present:

12:00 Noon

Mrs Klotz
Mr. McReynolds
Mr. Upham

Mr. Bell

Miss Roche
Mr. Haas

Mr. Gaston

Mr. Taylor

Mr. Gibbons
Mr. Opper
Mr. Lochhead

Mr. Magill

Magill:

I think I have nothing particular to report. There

is to be a conference some time this week, now that
you are back, we expect, with the Chairmen of the
two financial committees of Congress. Senator
Harrison wanted such a conference, but didn't want

it until you got back.

H.M.Jr:

Well, the thing that I'd like to clean up first, the

Magill:

We have been working on that, but

H.M.Jr:

And I've about made up my mind that if we are to get
anywhere we'll have to go ahead and make up our own
mind what we think is right and then ask the other

thing that I put number one on my calendar, was this
question of foreign investments.

fellows.

Magill:

That's what we have - we are now doing. George and

H.M.Jr:

Would you be ready tonight?

Haas:

Oh, we can, but the - I don't think Mr. - or Ross

I have had two or three discussions about it.

will have his own mind made up on a tax proposal yet.

Magill:

It will be pretty hard to do it by tonight.

H.M.Jr:

I don't mean final.
I think it would be well to meet as soon as you can
and lay the thing out.

Haas:

146

-2H.M.Jr:

I can meet tonight.

Magill:

Well, let's meet tonight.
I mean I don't know what the - I could meet tonight

H.M.Jr:

Magill:

and have Haas tell me what his study is.
You mean tonight after dinner some time?

H.M.Jr:

Yes.

Magill:

Sure, we can do that.

H.M.Jr:

8:30, and tell me what he has. He's had three months

Haas:

Don't expect too much, even with the time.

H.M.Jr:

But seriously, you've got tobegin to educate, and
I'd like to get that thing so I understand it and
make up our own mind this week. I mean I'd like to
do it this week, spend enough time on it this week

on it now. Pretty close.

so that

Magill:

Where do you want to see us?

H.M.Jr:

At the house.

Magill:
H.M.Jr:

All right, we'll be there.
Now, I'd like to start on that. Huh?

Haas:

Yes, fine.

H.M.Jr:

Now, who's in on that?

Haas:

Mr. Taylor.

H.M.Jr:

Have you (Taylor) got a social engagement tonight?

Taylor:

(Nods no)

H.M.Jr:

You're in on it, Archie.

Lochhead:

(Nods yes)

147

-3H.M.Jr:

Have you (Magill) got a social engagement?

Magill:

(Nods no)

H.M.Jr:

You (Haas)?

Haas:

(Nods no)

H.M.Jr:

Does Bell get in on this?

Bell:

I don't think so.

Haas:

The legal people.

H.M.Jr:

Well, you (Opper) tell Mr. Oliphant - when does he

get back?
Opper:

About one; he's just about back now.

H.M.Jr:

Are you in on it?

Opper:

I've been sitting in on some of these conferences.
You'd like to have Oliphant?

H.M.Jr:

And you, if you can do it.

Opper:

(Nods yes)

H.M.Jr:

Are you (Upham) in on this? You better come, because

Upham:

Yes.

H.M.Jr:

Bell:

Dan, this isn't
I haven't been in on it. I don't know a thing about it.

H.M.Jr:

Do you care about it?

Bell:

Oh, interested; but I've got enough to do to keep me

it's a liaison with Federal Reserve.

busy.

H.M.Jr:

All right. Well then, let's meet on it tonight and

get started, huh? And have a - not to muddle me up;
you tell me what your study shows, what you think we

should do. Forget what the other people say. Let's

148

-4-

Magill:

approach it from that angle. What do you say?
Well, that's exactly what we've been outlined to do.

H.M.Jr:

All right. See?

Haas:

I'll
do the best I can that way. I mean you may want
to find

H.M.Jr:

I mean tomorrow night I may have something and Taylor

may
this. have something, but let's begin to go places on
Haas:

All right. There's two definite sides; one's the
monetary and one's the tax.

H.M.Jr:

Well, let's - who else in your shop is in on it?

Haas:

Well, the two people that have been doing most of the
work are Zucker on the tax and White on the monetary.
And Seltzer has been in on some of it. But those two.

H.M.Jr:

All right. Herbert, you interested?

Gaston:

I'm interested.

H.M.Jr:

Well, would you like to come?

Gaston:

Yes, I think I'd like to come.

H.M.J.:

Fine.
Now - I mean that gets that started. Now,
Pat
Harrison

Magill:

He hasn't called up again. I think we'll have to
get in touch with him. You've got this railroad
pension legislation that you spoke of.

H.M.Jr:

Yes.

Magill:

And you've got that, haven't you, Opper, now?

Opper:

Yes. I just heard - it's all right - Justice made
a little change in it and extended it to the end
of the next fiscal year, instead of just this year.

H.M.Jr:

How pressing is that?

149

-5Magill:

Pretty necessary.

Opper:

Ought to be passed before the 28th of February.

H.M.Jr:

When do you (Magill) want to get that?

Magill:

As soon as Opper clears the legislation.

H.M.Jr:

Well, will you tell Magill so we can have a meeting?

Opper:

(Nods yes)

H.M.Jr:

But you are not ready today.

Opper:

H.M.Jr:

Well, I wanted to speak to Oliphant.
But you don't want to say at this meeting that you

Opper:

No, sir.

H.M.Jr:

Is that right?
That's right.

Opper:

are ready.

H.M.Jr:

That passes that up. Make a note, Mrs. Klotz, on
this for when it's ready. Railroad Pension. Is
that right?

Opper:

That's right.

H.M.Jr:

Railroad Pension.

Magill:

I've talked to Senator Harrison and also Mr. Doughton,
and they wanted to get started at it right away. Now,
Harrison wants a meeting with us. He wants a meeting.

He isn't thinking in terms of this. He is thinking
of tax legislation generally. He'd like to know what

H.M.Jr:

Magill:

we want and give us their attitude.
Well, do you - should I call him up and find out when
he wants a meeting?

I think it might be well to combine it with this
Railroad Pension business, whenever Opper and Mr.
Oliphant clear that.

150

-6Opper:

H.M.Jr:

This afternoon.

Well, let's give him a ring when we're ready.

You'll let me know.

Magill:

I'11 let you know.

H.M.Jr:

The way I'm going to try to do the thing, I'm going
to try to make appointments to see "visiting firemen"
from 10 till 12, and do my mail from 12 to 1, and
then keep the afternoon for conferences. See? I
mean if you want an hour or so for something like
this, keep it for the afternoon, see?
I've got a couple matters I'd like to speak to you
about this - some time this afternoon.

Magill:
H.M.Jr:

This afternoon is mail; I haven't done my mail today

yet. I'm late. So you'll have to come in on the
10 to 12 tomorrow.

Magill:

All right.

H.M.Jr:

Do you want time tomorrow?

Magill:

One of them is about as bad as this Railroad Pension

H.M.Jr:

How much time do you want on it? 10 to 10:30?

Magill:

Settle it with you in five minutes.

H.M.Jr:

15 minutes?

Bell:

By the way, isn't there an Open Market tomorrow?

Upham:

At 11.

business.

Mrs Klotz:

Yes, 11. Put Dr. Magill down for 10.
Don't you want to do it this afternoon?

H.M.Jr:

He wants.

Magill:

Needless to say, I want you to answer your mail this
afternoon. This is a half million dollars we want to
reach out and get; if we want to get it, we want to

H.M.Jr:

move fast.

151

-7 H.M.Jr:

All right, 4 o'clock.

Magill:
H.M.Jr:

In fact, it's $680,000 to be exact.
All right, 4:30.

Magill:

4:30?

H.M.Jr:

Yes, 4:30. Herbert?
I assume we'll hold the conference at 4 o'clock; is
that right?
Yes, sir.
The United Press calls our attention to the fact
that the Governor of the Bank of Japan has resigned;
that an industrialist is going to succeed him; and
wants to know if we can give him any guidance on that,
what that means. I told him I didn't know. But they'11

Gaston:

H.M.Jr:
Gaston:

probably ask that.

H.M.Jr:

I talked to the President Saturday afternoon. He
asked me what I thought about his message and I said,
"Well, Mr. President, I'd love to answer you, but
Steve Early instructed me not to make any comments."

Mrs Klotz:

Did they tell you about it?

H.M.Jr:

Three people told me.

McReynolds: Be sure you knew.
H.M.Jr:

There is a record of my conversation with the President.

Taylor:

And you (Taylor) are going to send me a memorandum.
I have.

H.M.Jr:

Is it in the shop?

Taylor:

It should be.

Mrs Klotz:

On what?

H.M.Jr:

His conversation with me.

Mrs Klotz:

I've got it.

152

-8Gaston:

There's a new film which the Coast Guard helped
to make - it's mostly about the Coast Guard - called
"Sea Devils," being shown to the Board of Review

here at 4:30, and maybe you'd like to see it some
time. Hasn't yet been released.
H.M.Jr:

Well, let's have it some time; show it at 9:30 in
the morning.

Mrs Klotz:

That's fine.

H.M.Jr:

Anything else, Herbert?

Gaston:

No, that's all.

Lochhead:

Nothing.

H.M.Jr:

What? Are you all right?

Lochhead:

O.K.

Gibbons:

There was a - Coast Guard got a message on Saturday;

Mac cleared it through Secret Service - in which
Bartelt asked for a supply of ammunition and guns to
protect his people against an onslaught out there in
Seattle.

H.M.Jr:

Bartelt?

McReynolds: Bartelt didn't ask for them.
Gibbons:

It came from the Seattle office of - Bartelt's outfit

Bell:

One of the disbursing officers asked for protection

in Seattle.

from some Communistic interests and - because he
had heard some rumors that they were going to attack

and rob the office. He asked for four pistols and
four machine guns and necessary ammunition, and didn't
ask for any guards. So I thought it was rather peculiar
I called Mac and then we decided we'd turn it over to

Wilson.

H.M.Jr:

I'm sorry, I didn't get that.

Bell:

I said I talked to Mac and we decided it would be
better to turn it over to Wilson; wasn't a Coast

153

-9Guard matter as long as on land. And he telephoned

out there immediately to his operative, who got in
touch with this disbursing officer, who apparently
was a little excited about nothing. But he did go
over and assure him.

McReynolds: They didn't give him any guns.
H.M.Jr:

I'll bet Buzzie Dall would have had a great time
there.

Say listen, you (Gibbons) wait until Herman Oliphant
gets back. Can't you even meet him at Jacksonville,
fly the poor man down to Key West?

Gibbons:

Hasn't asked me for anything.

H.M.Jr:

Didn't he ask through you?

Gibbons:

Didn't say anything. I thought he was going by train.

He left here and shook hands with me and said, "Goodbye.

Opper:

You wait. He was going to be met at Jacksonville and
never was met. Isn't that right, Opper?
I didn't know about that, but I can see there won't

Gibbons:

No, he didn't say a word to me.

H.M.Jr:

be any Coast Guard matters cleared now, until

Mrs. Norton, Congresswoman from New Jersey, head of

a Committee, local Committee here, is introducing a

racing bill. Anslinger suggested we ought to put
something in there, if the bill goes through, on
control of narcotics effects; would want somebody
to

H.M.Jr:

Put what in it?

Gibbons:

Put in this racing bill - there's a bill up now
before Congress to permit racing here in the
District, and in that bill there should be something

H.M.Jr:

Dan, sit over here.

Bell:

That's all right, thanks.

154

- 10 Gibbons:

Question of policy whether we should talk to some-

H.M.Jr:

Well, have you made up your mind about it?

Gibbons:

I think it would be a good idea for the Federal
Government; we're trying to control these race
tracks. They're doping horses continuously.

H.M.Jr:

Do you know what they want to put in?

Gibbons:

Yes. Has a memorandum herewith.

H.M.Jr:

I would submit that to Mr. Oliphant's office first.
When it's cleared, bring it back and just read it
to the 9:30 group and clear it that way.

Gibbons:

O.K.

H.M.Jr:

What?

Gibbons:

Gibbons:

It's just a question of matter of policy whether we
should proceed on it or not.
Well, do you first want to clear it through the
legal and then bring it?
I wanted to get your reaction before doing that.

H.M.Jr:

I think it's all right.

Gibbons:

Now, I want to discuss some time with you.... (goes
up to Secretary and confers with him inaudibly)
When you talk to me, remember I want to - possibly
we might put him in where the magician died.
Oh, Jim told me by all means he wants to talk to
you about that. He called me from New York.

H.M.Jr:

H.M.Jr:
Gibbons:

H.M.Jr:

body up on the Hill about putting that in.

Well, you might slip this fellow in there by
sleight-of-hand. Or is there another magician that
goes in there? What was that magician?

Upham!

Register.

155

- 11 H.M.Jr:

Did you write a nice letter?

Gaston:

There hasn't been any letter written yet, no.

Gibbons:

Ten o'clock tomorrow morning.

H.M.Jr:

But remember now, sleight-of-hand.

Gibbons:

Yes

Mrs Klotz: Swell time.
Gibbons:

I think it's only about half the salary though.
(Above conversation referred to
vacancy left by decease of
W. W. Durbin, Register of Treasury)

H.M.Jr:

Wayne? Cuba?

Taylor:

Cuba, Brazil, etc. Sumner Welles wants to see you

Taylor:

this afternoon. I think you ought to do it.
No, I won't do it. Sumner Welles - it's good for
him to wait. His chest may get out three inches
if he waits.
It's right down there.

H.M.Jr:

well, why can't he wait until tomorrow morning at

H.M.Jr:

10:30?

Taylor:

I think that's all right.

H.M.Jr:

What?

Taylor:

That's all right.

H.M.Jr:

Couldn't he wait until
I'm at ten.

Gibbons:

H.M.Jr:

You're (Gibbons) at ten?

Why don't you (Taylor) come at 10:15 and explain it
to me and then let those boys come in at 10:30
tomorrow. (To Mrs Klotz) Taylor at 10:15. You
explain it to me and then those boys come in at 10:30.

156

- 12 Taylor:

That's all right. The thing he wants to talk about one of them - I don't know what he's got in his
mind, but I think I can guess.

H.M.Jr:

Well, we can chin anyway.
George?

Haas:

I've got a few things that you asked me about. Tell
you what the status of them is. One is this man in
New York that you asked me to get in touch with. He's
out at the Pacific Coast, will call when he gets back.
We've asked to have his material sent down here.

H.M.Jr:

Yes

Haas:

The other one, on this question

H.M.Jr:

I wonder if I've got his stuff for January. Which
gave me an idea, George. I wish that any article
which is written which is critical of the fiscal or
monetary policy of this Administration - I'd like
to have it analyzed. See? Anything.

Haas:

O.K.

H.M.Jr:
Haas:

Have the librarian watch for critical articles which
say we are going in the wrong direction. See?
O.K. It won't be such a big job now as it was.

Taylor:

You might start with Henry Wallace today.

H.M.Jr:

Why? What did he do?

Upham:

Made a speech.

H.M.Jr:

What?

Upham:

Too much gold coming in.

H.M.Jr:

What?

Upham:

Too much gold coming in.

H.M.Jr:

When did he say that?

157

- 13 Upham:

Got out a long statement that he released to the

British papers. He wrote an article for the
London Telegraph.

H.M.Jr:

Well, that went through our shop, didn't it? He
talked to us about it, and then after he saw a
man by the name of White, he decided that he

wouldn't release it. I tell you, George, you get

the article and then talk to White, because every- -

body was out at Chicago and Wallace sent somebody
over here and he saw White and then Wallace said

after seeing White he was convinced that he wouldn't
release the article. That was to have been a New

Taylor:
H.M.Jr:

Year's statement. But is it in the papers today?
New York Times, very full account of it.
Well, all I can say is that it was in the shop
and then they agreed not to - he agreed not to
write it. He agreed not to. (Looks at New York
Times of Feb. 8) "Wallace, writing for London
paper, opposes sending abroad

Why Should

Sensible Americans Lend to Defaulting Nations?"

I'll have to read it. I'll have to read that.

Will you see how near that is? We've got the

original article. We must have it.
Mrs Klotz: I think we have the whole thing.
H.M.Jr:
Look it up and then give it to Haas, and then will
you (Haas) bring it up again tomorrow? He did
submit it and he told me definitely he would not
do it, and I told him I was very glad he wasn't
going to do it.
Haas:
It is conceivable
H.M.Jr:
Haas:

H.M.Jr:

What?

that he did take some of it out of
:theconceivable
original.

Well, we have the original here. Because the
original was full of mistakes, and he said he'd

written it himself.

Mrs Klotz: We may have returned it, I don't know. I'll look.

158

- 14 H.M.Jr:

What else do you have, George?

Haas:

You asked for some additional data on expenditures

of foreign countries.

H.M.Jr:

Yes.

Haas:

We've got some from the War Department; some is
coming from the Navy Department, and also State,

but it hasn't arrived.

H.M.Jr:

When will you have that?

Haas:

H.M.Jr:

Well, I don't - the Navy has said theirs would be in
Saturday, but probably it'11 be in today.
How are you trying to get it through the Navy?

Haas:

That man you contacted.

H.M.Jr:

Puleston?

Haas:

Uh-huh. And a Colonel somebody over in Military - War.

H.M.Jr:

Lincoln.

Haas:

And the State - Wayne was handling that for me.

H.M.Jr:

Well, I'm very, very anxious to get all that. I'm

Haas:

All right.

H.M.Jr:

What?

Haas:

Fine. We'11 put the pressure on them.

H.M.Jr:

I mean I'm warning you I'm going to ride you hard

going to ride you hard on it.

Haas:

on it.
We'll ride them.

H.M.Jr:

Have you got anything on it?

Haas:

Yes. All we've got - we've got the published picture,
which you have got.

159

- 15 H.M.Jr:

Yes.

Haas:

I presume you took it down.

H.M.Jr:

Well, they forwarded no mail to the South.

Haas:

Oh.

H.M.Jr:

I'll get it this afternoon at three.

Mrs Klotz:

We held everything.

H.M.Jr:

Mrs. Klotz did a swell job. She held it up here.

Haas:

She
should be congratulated for not sending anything
down.
The other thing you asked me was to see Goldenweiser

and I did, and I'll have a paragraph in the memorandum

giving his views on it.
H.M.Jr:

Well, we meet tomorrow at 11 on that, don't we?

Haas:

Uh-huh. You wanted a memorandum tonight?

H.M.Jr:

Yes, send it up to the house.

Haas:

All right, I'll send it up.

H.M.Jr:

Anything else? On that foreign stuff, I'm very keen
to get that.

Haas:

H.M.Jr:
Haas:

H.M.Jr:
Haas:

H.M.Jr:

I think you should be. You won't make up your mind

at all tonight, but you - because it is a very
important move - but I think you should go at it,
get into it, as soon as you can.
Is that
That's all.
Is Mac disinfecting your new quarters for you?
Yes. He didn't say they were lousy, but almost
everything else.

Well, Mac and Mrs. Klotz and I expect a party when

you move in. Especially after all the walls of fear
that Mac built up. He started four times down that

160

- 16 -

corridor before he could get to the Comptroller's
office.
- - Of course, I called him and called him back each time. But he did start down.
McReynolds: Jefty called me, told me that you had telephoned him

and thanked him for it. Very puffed up about it.

H.M.Jr:

Well, God help anybody else that wants any more

Haas:

Well, thank you very much.

H.M.Jr:

Dan? You going to have a memorandum for me for

Bell:

Yes, I guess so. Maybe late tonight, but

H.M.Jr:

Tomorrow morning.

Bell:

All right.

H.M.Jr:

Did you stay home Saturday and Sunday?

Bell:

Well, I stayed home Sunday. Not Saturday.

space after that, on this floor.

tomorrow?

I'll have - there are some things that I'd like to

talk to you about tomorrow.
H.M.Jr:

What?

Bell:

I say there are some things that I'd like to talk

H.M.Jr:

How long do you want?

Bell:

Oh, a half hour.

H.M.Jr:

All right, at three o'clock tomorrow.

Bell:

All right.

H.M.Jr:

Three o'clock.

about.

How's your (Opper) shop?
Opper:

One of the two cases involving Constitutionality that
the Supreme Court had before it was decided last

Monday - that is, that the Treasury was interested in.

161

- 17 That was the one involving the joint resolution

that withheld payments to Germans out of the alien
property money while Germany was in default. The
resolution was drawn against all the pressure, and

the Constitutionality of it was attacked. The attack
was sustained in the Court of Appeals in the District,
but the Supreme Court reversed, so the flag is still
flying.
Bell:

Go back to neutrality.

H.M.Jr:

On what building is the flag flying?
Well,
I don't know. I suppose on the Department of
Justice.

Opper:

H.M.Jr:

I see. All right.

Opper:

They have had a good deal of work in the case.

H.M.Jr:

Has this fellow Egmont, or whatever his name is - has
he gone to Bellevue?

Opper:

I didn't know about that phase, that he was slated
to

McReynolds: Committed on Friday.
H.M.Jr:
To Bellevue?

McReynolds: Yes, by order of the court.
H.M.Jr:

I think, Herbert, you might give a little something
out on that. Get the story, see?

Gaston:

Yes

H.M.Jr:

Find out about it, will you? Make a note.

McReynolds: Larry can tell you.
H.M.Jr:

Who?

McReynolds: Larry Bernard. He was the one that took care of it.
H.M.Jr:
That's this fellow who's forged my name on this Red
Cross contract. We were all going up this week, and
now he's been committed to Bellevue.

Miss Roche?

162

- 18 Roche:

Dr. Parran returned this morning or last evening;
reports that everything in the flood district is
proceeding very smoothly, and very efficient and
effective work has been done, with cooperation of
the State and county health officers. He said
that had it not been for the Social Security money
which has been made available to the counties and
the States, it would have been a very serious situation, because of the additional personnel and the
work that had been started. He feels that things
are going along very well.
There is, of course, a very grave threat coming of
malaria, dysentery, and flu, etc., but they are
laying the groundwork, he said, very satisfactorily.
He also reported, sent over a letter that he had
received from Colonel Roosevelt asking - James

Roosevelt
H.M.Jr:

Do they call him Colonel?

Roche:

They always have to me.

H.M.Jr:

"hat? Is that what they say?

Roche:

Well, I mean Mr. James Roosevelt, saying - asking him

to send in for the Health Service the estimates as to

additional money that would be needed the balance of
this year up to July on emergency health work, and

Dr. Parran's letter which he sent to him direct,
didn't clear through you; a copy of it shows a
request for $925,000 as an emergency appropriation,
and he also very strongly wants to urge that the '38
Budget - that there be an additional figure of about
that amount added to continue this work when it stops
with the emergency funds in July, as it will be a long
time health program and in these 185 counties many of
them have no permanent county health set-up.

H.M.Jr:

Bell, as Assistant to the Secretary of the Treasury,
would you mind looking up Executive Orders as to
estimates and how they should go up out of the
Treasury.

Bell:

The Executive Order is law.

H.M.Jr:

What does the law say?

163

- 19 Bell:

It says it should be submitted to the Director of
the Budget, who shall prepare a recommendation for
transmission to Congress by the President.

H.M.Jr:

I can't help it if he breaks the law.

Bell:

Well, that letter has gone out pretty generally.

Roche:

Yes.

Bell:

Those organizations, certainly, that are working
in the flood
- several of them are quite
worried
aboutdistrict
it.

H.M.Jr:

Bell:

H.M.Jr:

Bell:
Roche:

Who?

Several of the organizations, particularly the War
Department, which has had a big job out there. The
War Department feels that all of its personnel
should be on flood relief work and not be confined
to making up estimates of expenditures in the flood
area, at least for another two months. Now, they've
gotten this request and they don't quite know how

to handle it and they are just standing by for the
time being and letting it rock along.
And I have relayed that information to McIntyre,
confidentially, and he said, "All right, just let it S
stand for the time being." He'd take care of it.
Who'd take care of it?

McIntyre. I got from him the intimation that he
would try to head some of this off quietly. So I
don't think there is anything to do but just
But if anything's going to be headed off, it ought

to be before people get themselves committed on
programs and go in and spend money they haven't got.

Bell:
H.M.Jr:
Roche:

Well, you certainly can't commit yourselves to any
expenditures for which there is no appropriation.

Well, he certainly knows that writing to Jimmy

Roosevelt doesn't give him anything.

This is what we call the dry money. We've gotten

the wet money, and now the flood is receding we need

the dry money.

164

- 20 H.M.Jr:

Well,
Dr. Parran ought to be dry behind the ears
by now.

Roche:

He understands, I think, that there isn't any

H.M.Jr:

Ione
certainly
dollar. - a letter like that doesn't give you

Roche:

I think he realizes that, but my remark was just
in connection with what Mr. Bell

H.M.Jr:

I very carefully asked Bell as Assistant to the
Secretary and not as - because as Director of the
Budget he is responsible for the Budget. So - I
mean - but if Bell isn't worried, I'm not going to
worry. What does the Director of the Budget say?
Well, I'm not worried about it for the time being.

Bell:
H.M.Jr:

I think that it will straighten itself out in time.

But Miss Roche - he's new on the job - I'm telling
you you'd better not spend any money that you haven't
got.

Roche:

You needn't worry, we won't.

H.M.Jr:

Well, if the Director of the Budget isn't worried,
I'm not going to worry. Anything else?

Roche:

(Nods no)

Upham:

Whom do you want at 11 in the morning? Just Harrison
from out of town?

H.M.Jr:

This is really - you'd better call up Eccles - this
is really an Open Market Committee, and he may want

to put somebody on the train from Chicago, I don't
know. As soon as you get out, I wish you'd call him.
This is really a formal meeting of the Open Market
Committee which is taking place in the Treasury.
Of the Executive Committee.

Upham:

H.M.Jr:

The Executive Committee; that's right.
This is a formal meeting of the Executive Committee
of the Open Market Committee. And the minute you

go out, I think you'd better get him.

165

- 21 Upham:

All right, sir.

McReynolds: You asked for a report on the Famous Brands story.

Fellows haven't paid. Couldn't get it. They said
that the reports we got were unsatisfactory, so I
had
Irey's men to investigate this report. We'll
get a statement.

H.M.Jr:

Would you do for me, so I can show it to the President when I have lunch with him, a timetable, see?
I mean tomorrow, not today. I want to show just
what we did, the letters we wrote, and the whole
business, see, with this Collector of Internal
Revenue.
I want them very definitely tomorrow.
See?

McReynolds: Yes, sir.
H.M.Jr:

Can you have it ready for me at 9:30?

McReynolds: First thing in the morning.
H.M.Jr:

At 9:30?

McReynolds: Yes, sir.
H.M.Jr:

I

want that so I can go in to the President and say,
"Now, here's what I've done with this fellow. This
is what we've started. It's the whole business."

I mean most of this you can boil down to sentences,
see.

McReynolds: Yes, sir.
H.M.Jr:

I want to be able

It's a presidential appointment. I want him to say to me that I can see to
this fellow. Well, if I was the President, I would the fellow would be fired; but I don't know what he
wants to say, see? Did none of them pay?

McReynolds: No.
H.M. Jr:

No?

McReynolds: See, they've been dragging. They thought he was

going to get away with it and they were going to get
away with it. It looks very bad in every case.

166

- 22 Mrs Klotz: Didn't they get more money out of the companies?
McReynolds: Yes, all three of them got two more dividends after
you had

H.M.Jr:

Well, Mac, if you'll

McReynolds: All right.
H.M.Jr:

If you will get that, see, we can take it up tomorrow

morning at 9:30.

McReynolds: Yes.
H.M.Jr:

But have the thing very much condensed, you see.

McReynolds: It'11 be done very briefly.
H.M.Jr:
And if you need any out of my diary
McReynolds: I don't see - think so.
H.M.Jr:

I mean I want to know that when I make this move
now - I want to know beforehand that the President

will say, "All right." Then that ends it. I mean I

can't - Presidential appointment - I can't say - I
mean if it was my own I'd simply say that they're
through, finished. I wouldn't give them five minutes.
But I've got to be able to have the President say to
me, "You can do so and so." Then I know where I'm at.
And also whether I should first tell Bulkley or not.
Discussed it with me a number of times and as I
remember - I want to refresh my memory - Bulkley

guaranteed that these fellows would pay it.

Mrs Klotz: We have it in the diary.
McReynolds: Well, I make these references, say you've got it in
your file.
H.M.Jr:
If you're going to see Mrs. Klotz, see her between two

and three on it, will you? And I'd like to do it

at lunch tomorrow.

McReynolds: Moore recently had an operation on him, kidneys

removed; and he's now on a boat on a trip out of the
country recuperating, and won't be back for three

weeks.

167

- 23 H.M.Jr:

Where is he?

McReynolds: Down in Panama.
H.M.Jr:

You can't do it when he's away, can you?

Gibbons:

No.

H.M.Jr:

Then take it - do it this week, and when it's ready

He won't be back until three weeks?

McReynolds: He's due back three weeks from tomorrow.
H.M.Jr:

All right. Well then, have it ready for me for next
Monday. I mean let's say that you'll have it - give

you time - let's say you have it for me Thursday
morning at 9:30. That gives you more time, huh?
McReynolds: All right.
H.M.Jr:

Thursday. What else?

McReynolds: I don't think there's anything else.
H.M.Jr:
Anybody who's interested and has anything to do with
narcotics and Harold Graves - I wish them to stay,
because I want to clean up this sending people abroad
now. So if anybody's got anything to do with it, why,

if you'll stay. The rest of you

168
MEETING AT 2201 R STREET ON
RESTRICTION OF FOREIGN CAPITAL INFLOW

Present:

February 8, 1937
8:30 P.M.

Mr. Lochhead
Mr. Gaston

Mr. Magill

Mr. Haas

Mr. Oliphant

Mr. Taylor

Mr. Kent

Mr. Opper

Mr. White
Mr. Upham

Mr. Zucker

Mr. Seltzer

H.M.Jr:

All right, Professor Haas.

Haas:

"Proposals to restrict inflow of foreign capital.
"I. Is it desirable to take some course of action
to discourage the flow of foreign capital into
the United States?

"II. And, if desirable, what form should this action
take?

"III. Conclusions.
I.

"Arguments advanced in favor of imposing some restriction

on the inflow of foreign capital:

(1) Gold inflows create an unnecessary cost to the
Treasury without benefitting American industry.

"Capital inflows in the next couple of years will
probably take the form chiefly of gold rather
than goods or services. Hence, if no restrictions are imposed on capital inflows, it is
likely that the Treasury will incur the cost of
sterilizing from one-half to several billion dollars more of gold by the end of 1939. The cost
of sterilization is not only recurring but substantially increases--because of rising short-term
interest rates--at the very time when it would be
especially dangerous to add to our monetary gold

stock.

169

-2"The incoming capital does not now add to the

productivity of American industry nor is it
likely to do so in the near future.

(2) The addition to our volume of deposits makes

more difficult subsequent control of the internal credit situation.

"(3) While not helping the United States, the large
gold flow might operate to aid recovery were it
to go to or stay in countries that need it more
than we do.

"(4) According to the Securities Exchange Commission
research S taff, capital inflows widen the range

of fluctuations of security prices, and thereby
intensify the instability of the security
market. The volume of trading for foreign
account is much larger than the net purchases."

H.M.Jr:

Excuse me, George, what does that mean? "The volume

of trading for foreign account is much larger than the

net purchases."
Haas:

Oh, if you add the purchases and sales together - I
mean the trading would include purchases and sales,

and in order to buy, say, a billion dollars, the
transaction may be 20 billions.

H.M.Jr:
Haas:

I see.

"Trading for foreign account represents an
average of approximately 20 percent of all
stock trading (exclusive of member trading)
and is moreover concentrated over a relatively
narrow range of securities.
(5) Securities Exchange Commission control of the
security market is less effective when nonresident aliens can trade in American securities
on more favorable terms than United States citizens, either in American or foreign markets.
Further, Americans can avoid restrictions by
trading in foreign markets or by trading in
American markets through foreign intermediaries.
"(6)

The present system of taxes discriminates in

favor of non-resident aliens. Under present
arrangements, non-resident aliens with no place
of business in the United States pay no capital
gains tax at all.

170

-3"(7) The introduction of some approach to equality
of taxation as between residents of the United
States and non-resident aliens would yield
additional revenue. How much revenue would
result depends on the scale and effectiveness
of the taxes imposed.

"The arguments
against the restriction of capital
imports
are:

If (1) The difficulties of effectively administering
a capital gains and transfer tax on foreign
trading in American securities are great.

Unless very cumbersome administrative apparatus

is developed, the ease of evasion would render

the attempt ineffective.
"(2) Any interference with the free movement of

capital among nations seems to reduce national
incomes and makes more difficult a return to

international equilibrium.
"(3)

It is possible that by checking the flow of
foreign capital into our security market the
funds would be diverted into either commodities
or foreign security markets with results that
might
be adverse to our recovery in the long
run.

"(4) Some of the trading in American securities for
foreign account which now is done in New York
will be transferred to foreign security markets.
Owing to the diminution of trading, American
brokers lose some commissions.

"(5) Retaliation by some foreign governments against
American capital abroad might follow.

II.

"If it is desirable to restrict further capital

inflows, what instruments should be employed?

"The following measures have emerged from our discus-

sions to date:

171

-4Oliphant: Who is "our"?
Haas:

That means that group that the Secretary asked to
work on it - the Securities and Exchange Commission
and the Federal Reserve.

Oliphant: It doesn't mean Treasury; just the whole group.
Haas:
That's right, yes.
" (1) Increase of tax on dividends and interest
payments.

"(2) Institution of a moderate flat capital gains
tax on all non-resident aliens.

"(3) Institution of a small transfer tax on the purchase and sale of American securities by nonresident aliens. The transfer tax makes it
less attractive to shift short-term balances
into short-term investments.

"(4) Possibly the introduction of a nominee system,

by which non-resident alien traders in American
securities would do business through resident

nominees who are licensed by the Treasury and

are to be held responsible for the payment of
taxes. A nominee system would render evasion
more difficult. In the event the nominee system
is adopted and where non-resident aliens do not
use nominees, the taxes recommended in (1), (2),

and (3) should be substantially increased.

III.
Conclusion

"Our net conclusion is that it would be desirable to
discourage further capital inflows, provided this can
be accomplished by methods that do not involve serious
risk of unfavorable international repercussions, and
provided further that the methods themselves do not
involve excessive administrative machinery. It is not
necessary that the methods first adopted insure a perfect or nearly perfect exclusion of foreign capital.
There is indeed, on the contrary, much to be said in

172
5-

favor of proceeding cautiously to determine the full

effect of such measure of restriction as is at first
achieved. There is ample justification on grounds
of equity alone to frame the first method of discouraging further capital inflows in terms of

increasing the tax burden upon foreign investors to
a
more nearly equal to that imposed upon domesticlevel
investors.

"There is also much to be said in favor of legisla-

tion giving the Federal Reserve Board the power to
prescribe reserve requirements up to one hundred
percent against deposits of foreign funds in member

banks.

"If these measures do not prove to be adequately
effective, more drastic measures may then be considered."

That is very brief. We thought we could supplement

it orally.

H.M.Jr:

It's a good memorandum, though, because it is brief.

I'd like to hear the argument first, if anybody can

argue on this side first: What good can the United
States get out of continuing to permit these funds
to flow here for investment? Who wants to argue on
that side?

Opper:

If nobody else will advance it, I'll be glad to
advance an argument without necessarily saying that
it is my belief that it is sound.
It seems to me one theoretical advantage is the

existence here of foreign capital in the event that

for any reason trading advantages grow out of those
relationships. For example, we know that England
sets up trading areas, and because of the fact that
she has capital invested there, she gets trading

advantages.

To put the thing negatively, if the capital is not
permitted to enter here, it is driven into other
countries, and if, for example, you had a war with
a cash-and-carry neutrality policy adopted here,

173
-6 -

other countries where the capital has been invested

and can be converted into war merchandise might bene-

fit because of the fact that capital had not been
permitted to enter here.

Now, of course, that argument becomes stronger or
weaker depending on the question of volume, and one

thing that I at least don't gather from these pro-

posals is the extent to which anything which makes
it less advantageous to invest money here would also

create a flight from investment in this country. In
other words, if it is unfavorable for a foreigner to
have an investment here when he makes a new one,
why isn't it just as unfavorable for him to keep it
here?
Oliphant:

Opper:

Your point is that measures to prevent more from
coming here would be effective to prevent what is
here from staying here.
Tax measures, at least.

Oliphant:

Cause it to fly - to flee.

H.M.Jr:

What is the best estimate of how much foreign
capital is here?

Hass:

Seven billion two hundred million.

H.M.Jr:

How much?

Haas:

Seven billion two hundred million.

Taylor:

Between seven and eight.

H.M.Jr:

Can you break that down, George, as to how it is invested?

Haas:

I think there's three and a half billion in securities.
Check me, Harry, if T And about 8 billion in
short term banking.

White:
Haas:

White:

Billion and a half.
Billion and a half. What's the fixed - the balance?
There's about a billion called other investments, which

174
7

includes trust funds, etc., and the remainder is

direct investments.
H.M.Jr:

Pull up closer.

Oliphant:

Now, direct investments means plants outright owned
and
things like that?

White:

Plants outright owned.

H.M.Jr:

How much in securities?

White:

About three and a half to four billion. Closer to
four, with the additions that have taken place this
last year.

H.M.Jr:

Well now, give me the other picture. What are aliens what
taxes do they pay on securities, profits, and
interest?

White:

Well, we'll let

Kent:

In case of non-resident alien individuals, they pay
ten percent on interest dividends, rents, and royalties.

H.M.Jr:

Flat?

Kent:

Flat tax. On non-resident foreign corporations, they
pay fifteen percent on everything but dividends. Under
the new treaty with Canada, residents or corporations
chartered in Canada will pay only five percent on

dividends; the other rates remain the same as I have
stated them.

H.M.Jr:

Fifteen on corporations?

Kent:

Kent:

Fifteen on corporations and ten on individuals, on
interest, rents, and other sources of income.
And what's the five?
The five is on dividends.

Oliphant:

With treaty countries.

Magill:

But if not doing business in this country, no tax on

H.M.Jr:

securities profits at all.

175

-8- Kent:

That's right.

H.M.Jr:

What's that?

Magill:

If the non-resident is not doing business in the
United
States, there is no tax on the profits at
all.

Oliphant:

Now, our tax of ten percent on the individual doesn't
take account of his other income. That is, he might
be a small fellow, who, if he were living here, would
pay, say, four percent or six percent; and on the
other hand, he might be a big fellow who if living
here would pay forty percent. We don't take any
account of his other income; we merely tax him a flat
ten percent on what he gets here.

H.M.Jr:

Look, let me tell you what Archie's and my problem
is. I mean let's put it from the standpoint of the
Stabilization Fund. Our immediate problem is every
morning we have put on our desk the figures of the net
purchases and sales of foreign securities, and those
are big enough that they dominate the price of

sterling, don't they?

Lochhead:

Yes, on the exchanges this last couple of weeks they

H.M.Jr:
Lochhead:

Well, it's more than that, Archie.
Yes, but I mean very decidedly in the last week or

H.M.Jr:

But I mean it's been going back.

Lochhead:

Yes. You could trace pretty closely - pretty well
guess the exchange rates by these figures. It throws

have.

two.

the balances.

H.M.Jr:

It throws the balances. So that is our immediate
problem, and that is what influences largely this may I use the word "extra" - flow of gold. Is that
all right?

Seltzer:

Yes.

H.M.Jr:

What?

176

-9Seltzer:

Very much so.

H.M.Jr:

And that is what we're worrying about right now.
Now, I haven't made a profound study and I'm just

thinking of the thing that we have to deal with
right now and also thinking of the fact that

Congress will be here until the first of July. I
wonder if we couldn't get through something very
simple, as the first bite, that might take care of
just these fellows who were sending their money

over here to buy our stocks, and not try to take
in the bigger field, the people who either have
short time deposits or home plants and all that
business. Just the fellows who are speculating in
our securities and who are driving our securities
up.

White:

H.M.Jr:

Mr. Secretary, they are the larger part during this
last year; they constitute two-thirds.
All right, then that would be that much more effective.

Now, let me ask you tax fellows what is the most
effective from the standpoint - from every standpoint;
from the administrative, in every way. If I ask you
what tax you recommend that will be a deterrent to
the Englishman and the Dutchman and the Frenchman

who is every day, pretty near, buying our securities,
our stocks - now, what is the most effective tax as a

Oliphant:
White:

Oliphant:

deterrent? That's all I'm asking.
Before that question is answered, I'd like to ask a
preliminary question. That is, are these - you say
60 percent of it now is these

66 last year.
Are they moving here from war fright, fear of war abroad,
or are they coming here because of a real chance to
make money?

White:

H.M.Jr:

Your guess is as good as mine. I'd say the latter is
a more important motive in the investment securities.
Now wait. Do you mind letting - who is - are you (Kent)
the man?

177

- 10 Kent:

Well, I'm simply stating my judgment, Mr. Secretary.
I feel that the most moderate and yet I believe what
would be relatively effective way of starting in on
the thing, would be by a considerable increase in
the present taxes on interest and dividenas, plus
possibly a transfer tax on transfers of securities
to foreign account.

H.M.Jr:

Kent:

Well now, just - there are two different things.
Let's take the one first, the increase in the tax
on interest and dividends. What is that now?
That is ten percent on dividends now and fifteen
percent on interest; ten percent on dividends and
interest to individuals, ten percent on dividends
to foreign corporations, and fifteen percent on
interest to foreign corporations.

H.M.Jr:

Do you mind saying that again?

Kent:

Ten percent on dividends and interest.

H.M.Jr:

Ten percent on dividends and interest.

Kent:

Ten percent on dividends and interest to foreign
individuals.

H.M.Jr:

To foreign individuals.

Kent:

And ten percent on dividends to non-resident foreign
corporations, fifteen percent on interest to nonresident foreign corporations.

H.M.Jr:
Kent:

I see. And the transfer tax?
The transfer tax...

H.M.Jr:

You don't have that now.

Magill:

Very moderate.

Kent:

We have just the uniform stock transfer tax, which
applies without regard to whether it is an American
or foreigner.
Well, if you had a transfer tax, wouldn't that encourage the fellows to do that dealing on the other side?

H.M.Jr:

178

- 11 Kent:

It would undoubtedly have some effect in that
direction.

H.M.Jr:

Wouldn't we go up against exactly what Oliphant and

I did? If we put in a transfer tax, immediately

we'd have all the stock exchange fellows and their
friends on our neck.

Kent:

That's right.

H.M.Jr:

Which wouldn't happen if we just increased the tax
on dividends and interest.

Magill:

From the Treasury's point of view, I think the
increase in the withholding is unquestionably the
easiest to administer. As to whether it would have
a discouraging effect on foreign investments here
is more doubtful. It would also - you notice another
thing there, that you evidently do have a considerable number of foreigners who have what you might

call permanent investments in securities. That is,
they really are investors and not speculators. And,
of course, to use that kind of a weapon is going to
hit them just as hard as the speculator.
Oliphant:

The Dutch, for instance, own Union Pacific and have
owned it for generations.

Taylor:

You can't differentiate at all.

Magill:

No, you don't differentiate at all. You use a bludgeon
and hit the investors as well as the speculators.

White:

Speculator isn't affected as much because he can get out

H.M.Jr:

from under. That is another point; he's in and out.
I'm going to school here myself - I mean quite

obviously - as I always do at these meetings.
But this schedule which you gave does not - is not

effective in the so-called treaty countries?

Kent:

Yes, it is effective with respect to all countries
other than this one relaxation in the case of dividends that would be made under the Canadian treaty.

H.M.Jr:

But as I understand Mr. Hull's treaty, if you make
the concession in one treaty, it is effective with
all countries.

179

- 12 Kent:

Not in this case.

Magill:

That isn't true in this case. I think you can forget

H.M.Jr:

Oh. It isn't part of his reciprocal trade treaties.

Oliphant:

that for your purpose. That is just as to Canada
and - it's contiguous countries.

It's a new type of treaty authorized by our Revenue

Act.

Magill:

That's right.

H.M.Jr:

Well, as I understand it - this is very much in the
room - as I understand it, Mr. Runciman's trip here

was to make the Canadians sort of double their benefits to the Empire, and that would break down our
trade treaty. Now, I wonder, is that at all related
to these tax features?

Kent:

No, no.

Magill:

I think this is the way to bring it out. The Revenue
Act itself provides that this rate can be lowered
as to the residents of contiguous countries in this
particular way.

H.M.Jr:

Magill:
White:

It's just contiguous countries?
Yes, it says so. I think you can forget that.
With this exception, Mr. Secretary; the principle
of giving contiguous countries more favorable
treatment is a violation of the most-favored nation

principle, but it is a violation that is frequently
indulged in. But it does constitute a violation.

H.M.Jr:

Except where narcotics and customs agent are concerned.

George, one thing; if you will make a note; tomorrow
I'd like you to get on just one piece of paper these
taxes that we have been talking about now. Could you
(Kent) give those to Haas?

Kent:

Yes, I'll give that to him.

H.M.Jr:

One sheet, quite simply.

180

- 13 Kent:

I'll be glad to.

H.M.Jr:

What?

Kent:

I'll be glad to.

.

H.M.Jr:

But
keep it on one sheet. Well now, let me just go
along a minute

Taylor:

Excuse me, there's another point, that if you have
a differentiation between Canada and Mexico and
some other country, it will simply mean that your
security transactions are routed through there.

H.M.Jr:

Well, like all those things

Was that differentiation given Canada at the time we signed the trade
treaty?

Taylor:

Under the Revenue Act.

Oliphant:

No, it was done under a treaty negotiated pursuant

H.M.Jr:

It wasn't a part of a trade treaty?

Oliphant:

No connection.

H.M.Jr:

Who got that through?
It came over to us from the State Department and

Oliphant:
Kent:

to the Revenue Act.

Arthur handled it in our shop.

I may say that there is practically no danger under
the present structure of rates of - no material
danger of evasion through Canada. If the rates
generally were boosted much above their present
level, then there would be more of an incentive
to try to handle these transactions through Canadian
nominees.

H.M.Jr:

Well now, Kent, supposing we - what would be on

Kent:

Yes

H.M.Jr:

There's been some talk of raising it to twenty,

dividends; it's ten percent?

hasn't there?

181

- 14 Kent:

H.M.Jr:
Kent:

That's right.
What is it, now, for our own solution?
Well, that depends entirely on income brackets in
which they fall.

Kent:

It depends on his income.
Both normal and surtax.

Magill:

Ten percent is roughly on a $25,000 income.

H.M.Jr:

So if you went, say, from ten to twenty on dividends,

Kent:

It has been suggested that the interest rate be
boosted by five percent.

H.M.Jr:

And the interest rate is now fifteen.

Kent:

The interest rate is ten now in the case of individuals,
and fifteen in the case of foreign corporations.

H.M.Jr:

I see.

Haas:

The difficulty there is - I mean to answer your question directly, theoretically the type of tax you'd want
to get the man who is coming over here to speculate
in our securities would be a capital gains tax. I
mean really that would pick him out and wouldn't
interfere with these old-time investments in the
United States. But our difficulty there is working
the machinery to operate that type of tax.
You don't think it could be done, Wayne?

Oliphant:

H.M.Jr:

and how much on

Taylor:

(Nods no)

H.M.Jr:

H.M.Jr:

Well, this kind of tax would be withheld at the
source, wouldn't it?
That's the only one I think will work.
Withheld at the source.

Taylor:

(Nods yes)

Taylor:

182

- 15 H.M.Jr:

It looks like all these things - you start these

things; you don't have to go far at the beginning.

You make a start.

What would england do to us? What does she do to
us?

Zucker:

She withholds 22 2 percent.

Magill:

She withholds. You see, England has a normal tax

Kent:

rate - it is a little better than 22
23

Magill:

Is that what it is?

Kent:

Magill:

Yes

Well, anyway, that's her normal tax rate.
(Upham comes in)

Upham:

Mrs. Morgenthau would like to speak to you.

H.M.Jr:

She would? Well, that settles that argument.
(Secretary leaves and returns)

H.M.Jr:

Mrs. Forbush's mother died. Did you (Gaston) know it?

Gaston:

Cy was just telling me.
Well, let me get what the English do, Roswell.

H.M.Jr:

Magill:

Well, the English rate organization is similar to
our own. That is, they have a normal tax and
surtaxes. But their normal tax is very much higher
than ours. It was 22 percent and Arthur Kent says
it's 232 or something.

Kent:

23%

H.M.Jr:

On dividends?

Magill:

Yes. Now, the essence of the English system is withholding from a great variety of classes of income.
They collect most of their tax in that way, instead
of having returns made, as in this country.

183

- 16 H.M.Jr:

By withholding?

Magill:

They collect by withholding. So my understanding of
their scheme is that they withhold this 23 percent,

if that's what it is, from interest and dividend
payments to non-residents.

H.M.Jr:

Magill:

Well, if we did 20, we'd have the argument "Well,

we're not nearly as stiff as the English."
Of course, bear in mind, as I think you do, that your
20 percent rate is relatively high as far as our own
nationals are concerned.

H.M.Jr:

what does that presuppose?

Magill:

About a $50,000 income.

H.M.Jr:

Well, has anybody made estimates of how much more

Zucker:

H.M.Jr:

it would give to the Treasury if we deducted that?
well, the nearest - I haven't made any estimates, but
the nearest approach is by what we are getting. Under
the four percent tax which was effective until the
1936 year, our best collection was in 1928, when we
collected approximately seven million; and for 1933
we collected about three million from all the nonresident alien taxes. Under the present tax law,
with the ten percent withholding, the Bureau estimates
that they will probably collect around fifteen million
dollars.
Fifteen million?

Zucker:

Fifteen million. So if we raised it another ten, it

Oliphant:

I think in that connection, Opper, you ought to mention that point you just made toGo
me,
that the Second
ahead.

would be about another fifteen millions. The general
estimate was that, if we can cope with the evasion
problems that may come up, it would probably be
around 25 million.
Liberty Loan Act provides

Opper:

There is a provision in there, tax exemption clause,
which applies to all obligations of the - issued under
the Act, which exempts foreigners from all taxes; that
is, bonds, notes, and so on, issued under the Act in

184

- 17 -

H.M.Jr:

the hands of a foreigner are totally exempt.
Say that again, Clarence.

Opper:

I'm talking now about the Government bonds issued

H.M.Jr:

And the stuff that I issue now. Is that under the

Opper:

That's right.

Oliphant:

I doubt if the yield - the yield might drop - might
very well be a rush into Governments and out of this
other stuff.
Well, you could fix that up.
You could fix it up with respect to everything you
haven't issued.

Haas:

Opper:

under the Second Liberty Loan Act. They are totally
exempt, both as to principal and income, in the hands
of a foreigner.
Second Liberty Loan Act?

H.M.Jr:

Well, you could fix it up with anything new.

Oliphant:

Yes, from now on.

Kent:

Of course, another fly in the ointment is that if
you make taxable investments too unattractive through
high tax rates, there is a whole field at stake in
local obligations which, so far as I am able to see,
we are up against it on under any of the things that
have been proposed.

Haas:

Yes, but this question of Government bonds, etc.,

bonds as a total class, particular bonds, are not
a problem here.

H.M.Jr:

Well, I've talked to a few people and this is the
kind of general running impression I've got. I've
talked to some people, particularly, who went over
to England to study this situation, and the impression I get is that they feel that the boom in England,
which is greater than anything we had in 129, is over,
and they are selling out in England - the smart boys and they are going to send the money over here because

185

- 18 -

they realize that we've got that much further to

go; and these people are speculators.

Now, frankly, I've got the bull by the horns on
this sterilization of gold. My eyes were open;

I asked for it; we've got it.

I can't see that there can any good come to
here to be invested in our stocks and bonds. And
America to continue to have this money come over

I can see a lot of harm, because it is giving, I
think, a - well, it is a constant pressure on our
stock market.

Lochhead:

H.M.Jr:

And there is always the danger that if for some
other reason it should be withdrawn - because they
want to buy war materials, or whatever it is, or
if, say, foreign securities were seized by the
government in which they were and they wanted to
convert them into war materials or wanted to bring
them home
We are asking all those
I can't see, at this stage of American recovery,
any good for America in continuing to let these
funds come in this way, at the rate that they are
coming. I don't say they shouldn't come, but at
the rate they are coming; and I feel we ought to do
something as a beginning to slow up this process.
I mean as a deterrent, as an indicator, just the
way the Federal Reserve - I mean they began to
increase their reserve requirements. If we just
indicate our attitude - and I wouldn't want to - I
want to make it as simple and effective as possible.
I'd like to do it now, if we could get everybody to
agree to it, so if we make a mistake we still have
Congress here to change it.
But every single morning Archie comes in and plunks
down this thing. Some days - one day there was what?
Six million.

Lochhead:

And you double that, don't you?
You double that.

H.M.Jr:

It always runs from five to fifteen million dollars a

186

- 19 day.

White:

About 55 million, I think, up to now.

H.M.Jr:

For January.

White:

Up to now. About 50 through January.

H.M.Jr:

And I can't see that it does us any good whatsoever,
and I think it exposes us to unnecessary danger.
I mean I'm - I've had a week to think things over
quietly. And, as you fellows know, I bothered you
very little for once and sent Herman Oliphant in code
messages that he didn't get, and tried to get him on
the telephone and it didn't work; went down to Kingston.

Oliphant:

The whole town knew about it.

H.M.Jr:

The whole town knew about it. Kingston, what?
Yes, that was funny.

Oliphant:
H.M.Jr:

And I am frankly in the frame of mind that I'd like
to make a start, and I think the thing to do is - I'm
not going to rush anybody, I never do; I like to let
people argue if I'm wrong. But if we could all
agree as near as possible, so we could then call in
these other fellows and say, "This is what the Treasury
thinks is the best," and so forth and so on, and "Now

you fellows try to pull it."

But I certainly won't go the whole way or I won't do
transfer on account of experience we had on the silver
tax, where they - I mean fourteen fellows who dealt
in silver - I mean it sounded like fourteen million.

And I have seen these New York stock exchange fellows
organized and come down here with two fellows from
each town and two fellows from each state and fussing

at everybody, and I don't think it would be worth it.
And the other thing is - I mean I think there would be
some of these stock exchange men who would be good

enough Americans, would tell us something about these
corporations, these busted corporations in England
which have been bought up as - by Americans as false

fronts to operate under; I think we'll get some of that.

187

- 20 I know that that has been done. They have bought
practically down-and-out English corporations, and
Americans use them as a basis to operate, and I
think some of these stock exchange firms will be
good enough Americans to tell us how it's done.

Oliphant: Well, I'd like to say, if I may
H.M.Jr:

One second. I mean I just want to give you my philosophy. My mind hasn't crystallized on the thing;
I'm open to argument. But I'd like to see if the
Treasury can't have a united front on this thing.
I've sort of tried to philosophize in my own mind

on it. I'm frankly worried about it. I'd like to

handle this thing. I think we'd have very little
trouble. I can't pull the Japanese story this time,
but I can pull some other one out of my hat when I
go up on the Hill, and I think I'd have very little

trouble, independent of any other tax legislation,
to get this thing through and get it through quick.
I think I could get it through independently and we by just pulling some good story like the Japanese

one - and we'll get this thing through. All right,

Mr. Oliphant.
Oliphant:

Well, I think on your general objective, that you
don't see how it is doing this country any good
for more of this stuff to come, probably the group
is generally agreed; certainly they are except so
far as what bearing this whole thing has on our
long term position as creditor nation.
But the second question is, now, how to do it. Well,
just to be sure that we are sweeping the floor clean
in our discussion as we go along, I want to call
attention to the fact that we conceivably - theoretically there's two ways to do it. One way to do it is
by taxes; another way to do it is by a licensing
system. And the licensing system has its difficulties.
But there is one general consideration in connection
with the tax system that I want to bring out. As I
watch the Bureau operate since we came over here, I
have become increasingly disturbed at the danger of
our breaking down the Bureau as the mechanism for

raising our revenues by loading on to it all sorts
of jobs that haven't anything to do with revenue.

188

- 21 Now, nobody in the wildest moments of his imagination
would ever conceive of this measure as a method for

raising revenue. It is as foreign to raising revenue

as Landis's proposal that we put the screws on Associated Gas in order to compel them to register under

the Utilities Act is foreign to the revenue.

H.M.Jr:

Herman, you didn't say which method.

Oliphant:

To do it by taxing; to regulate the flow of capital
by means of taxing. It is just the purpose; the
objective of it is just as foreign to raising revenue
as anything can well be. And if you watch the curve

at which Congress has been moving, you will see that
over recent years, and particularly the most recent
years, there has been a large increase in the number
of cases where, if we can't do a thing one way, why,
we say, "Well, we'll regulate it by imposing a tax,
and we throw the burden on the Bureau of Internal

Revenue instead of trying to do it directly.
Now, there are tremendous difficulties about a
direct licensing system; that is, the control of
foreign exchange for these purposes. But over
against those difficulties, however serious they

may be, I think we ought to weigh the grave danger
to which we are exposing the Bureau and our whole
system for collecting revenue by loading onto our
tax system extra jobs.

H.M.Jr:

But my dear Herman, you've already got your ten per-

Kent:

It's ten percent.
Whether it's ten percent or X percent, the work is no

H.M.Jr:

cent. You've got your ten percent at the source now.
And - what is it?

greater.
Oliphant:

Well, if you try to institute

H.M.Jr:

I mean as I understand it - excuse me a minute - what
we are doing, we are taking the existing system and

Lochhead:

proposing to increase it. Now, that doesn't
That's only one half of it. You've got to decide the

189

- 22 -

question whether it shall be on dividends or by a
capital gains tax.
H.M.Jr:

We weren't talking about capital gains tax. We're
just talking about taking the present system and
increasing it.

Lochhead:

I don't think you're hitting the real ones. You're
hitting the investors instead of the speculators.
That's the point. You're hitting the investors and
you're not hitting the speculators. The speculator
escapes this thing because he's in and out, and the
burden of it falls on Dutch families which for
generations have owned Union Pacific, as opposed
to the tax hitting your speculator.
Well, let's just philosophize a minute further. I

Oliphant:

H.M.Jr:

Oliphant:
H.M.Jr:

mean this is a cruel world.

Yes. Well, my point in mentioning that was to be
sure we are sweeping the floor clean as we go along.
Well, it was useful to have the Dutch families
finance the Santa Fe Railroad, and they were the
biggest stockholders there were until recently in
the Santa Fe. Well, the time has passed; we don't
need the Dutch to build our railroads. And the
Dutch also have changed, and they have become one

Lochhead:

H.M.Jr:

of the big speculative centers of the world, second
only to London. And there is many a day that Holland
is almost up with England, aren't they?
Yes, on their purchases.
And, as I say, we owe them a debt of gratitude for
what they did. But - but they are now trying to
find some place where they can put their money where
they won't be 30 minutes from

Oliphant: Battlefront.
H.M.Jr:

From the airplane bombers. I mean times have changed;
when they gave us that money, we didn't have airplanes.

I don't - of course, I unfortunately believe that this

190

- 23 -

thing is going to get worse; I mean in the sense
that more money is going to come here and it's

going to come here faster. Isn't that right,

Archie?
Lochhead:

Yes, there's no signs of its letting up.

H.M.Jr:

What?

Lochhead:

There's no signs it will let up.

H.M.Jr:

Do you agree, White?

White:

I agree with you. I think it will get worse.

H.M.Jr:

I mean I haven't talked with anybody in this room;

I'm just talking out loud. But I think it will get

worse before it gets better and But, to answer
you (Oliphant), I'd rather leave a few sweepings

and have a mechanism which is an easy one to work,

than putting in something so complicated that we
can't work it. And when you come to exchange con-

trol and all that thing, I shy away; I'm scared to

death.

Taylor:

That's where you go if you steer away.

Oliphant:

I know.

H.M.Jr:

Lochhead:

After all, the Germans have 2400 clerks in...
in one city.
In one city?
In one city.

H.M.Jr:

In - just in one city. I thought it was all Germany.

Lochhead:

No, some fellows were over here about a year ago.

Lochhead:

H.M.Jr:

White:

They said it was one city - 2400. We thought of
putting in exchange control to take care of the
white collar W.P.A. fellows.

The situation isn't comparable. It isn't quite

fair to compare an exchange licensing thing of this
kind with real exchange control. However

191

- 24 H.M.Jr:

Well,
anything that would even - sort of smells
like it.

White:

Yes, I'm inclined to agree with you. I don't
think that exchange

H.M.Jr:

Magill:

Now, if Oliphant or anybody else says they can give
me a capital gains tax which can be organized and

can be effective, swell; that is, for foreign fellows.
I don't think this withholding is going to get you
very much from the point of view of the Bureau.
I think there is no doubt that it is the easiest
to administer of any of these suggestions.

H.M.Jr:

Magill:

H.M.Jr:

"ell, I'll tell you what it will get you, Roswell

I'll wait until you are through; excuse me.
The only other thing I had in mind - George, I know
has done some work; I don't know what his conclusions
are with r espect to this transfer tax.
Now, I don't think that a transfer tax on transfers
to non-resident aliens is going to be effective,
because a non-resident alien doesn't have to transfer
into his own name as things stand at present. But
suppose you put a relatively heavy transfer tax on
any kind of a transfer; that is, don't aim it merely
at non-resident aliens; aim it at everybody.
Then you'll have your Wall Street boys down on your

H.M.Jr:

neck in large numbers. I don't understand it.
Suppose you put The fact of the matter is that
the best reason for this particular proposition is
that your stock transfer tax is a poor piece of work
as it stands at present.
I thought that was all state.

Oliphant:

No, Federal.

H.M.Jr:

Federal?

Magill:

Federal and State in New York.

Haas:

A man named Pell wrote to the President and told

Magill:

him - his suggestion is

192

- 25 H.M.Jr:

Who, Pell?

Haas:

He suggested the British tax, didn't he?

Magill:

Suppose you had a stock transfer tax of one percent

on the value of securities transferred. Now, Pell
says that will enable - or rather, it won't stop
the investor from going on and buying if he wants
to. On the other hand, the speculator will hesitate
a good deal before he will buy with such a heavy

H.M.Jr:

impost on every turnover.
What is it now?

Magill:

Oh, it'

Kent:

Four cents to eight cents.

Magill:

It's four cents to eight cents; very hard to describe.
It's based on the par value of the stock and not its

Haas:

H.M.Jr:

What is it?

actual value.

Roswell, this is what I want to say, if T can. After
Roosevelt made his statement that he was going to do
something about foreign capital, I read very carefully I read the English newspapers for two weeks; and after
he made that, for at least two weeks the buying abso-

lutely stopped. Is that right, Archie?

Lochhead:

Yes. It slowed down very considerably as soon as
the talk came out.

H.M.Jr:

Just froze. Now, all of these things - as much
psychological as anything else. If we did this thing I mean as a quick move - and then did something else

later on if we had the time.. If we did this thing

Seltzer:
H.M.Jr:

and, say, increased it from ten to twenty and said
the specific purpose of doing it was to discourage
foreign capital
And if this didn't work we'd try something else.
If this didn't work, we'd try something else. Archie,
you look up for the people, and White can do it, the
day the President made that statement, see, and then

193

- 26 -

what happened to the flow of foreign capital for
the following succeeding two weeks, see, and just
show them what happened. Then they came along and
they said, "Well - they quoted me, something
said or other - they said, "Well, the President
didn't mean what he said. O.K., boys, we'll go
back again." And they went right back at it.
What I am thinking of, if you just did this and told
Harrison's committee, "Now, we haven't had time to
think of anything more except this, but we'll be back
again in a couple of months. But we'd like for you to
get this thing through. And we'll come back again;
we'll have something else for you after the 15th of
March. But we'd like to have - we'd like a statement
from you, Harrison, why we are doing it, and that subsequent studies are coming along." I would think it
would slow this thing up tremendously. And it would be
perfectly scientific; I mean because whatever you did,
you'd do this anyway, wouldn't you? And the thing that
answers all criticism all the time is this idea that the
foreigner shouldn't be getting a better deal than the
American citizen.
I

Magill:

Well, he'

Lochhead:

I'd rather personally see a capital gains tax to hit
the - to really hit the speculator. Now, the question
whether you can put through one that will work well I mean I'm very doubtful on all these just how much
work it takes to make it effective.

Magill:

It's a practical impossibility to

Lochhead:

What you want is a warning. Even if you didn't catch
much of it, maybe as a warning

Magill:

I don't think it would even warn them very much, because
they know too well how to beat the game as it stands

now.

Lochhead:

Yes, they have beat the game; I mean I admit that. I
have always said on something like that I'd rather be
on the other side beating the laws than be on this
side enforcing them.

- 27 -

194

White:

But on the other hand

H.M.Jr:

Look
at all the fun you've got, Archie, being
policeman.

White:

On the other hand, the funds coming in are not
necessarily speculative. Much of it remains, goes
into the market, and a good portion of the incoming
funds are the funds which are coming here mostly for

Magill:
White:

investment. I mean there is an element of both. So
that if your motive is to restrain or reduce the
inflow of gold, you will be hitting them by the
reduction in the attractiveness of the yield; you
will be hitting a substantial portion of them.
Well, that seems to be the major point, if you are
right on that.
Well, we don't know exactly whether we are. But it
would seem that the reasonable thing would be to
proceed in that direction. Supposing you raised this
rate and supposing you find that the bulk of inflowing
funds were coming here as a result of the desire to
obtain higher yield; then we would see that reduced

to small proportions. Then you would be justified in
saying that was the only step that was necessary. If,
on the other hand, after the imposition of this tax,
you find that the flow continues either to the same
extent or almost, then I think you are probably justified in assuming that a larger portion is coming in
for the appreciation of capital, and therefore you'd
have to take other steps. But it would seem that
this is a preliminary step and the other could very
well wait.
Zucker:

The flat taxing device could be coupled with a withholding tax on the capital gains, to be adjusted later
by the filing of a return, and thus we do away with
the avoidances of the tax that are now so prevalent
by foreigners. That has been suggested. It can be
made a low rate; you can have an amount of probably
two and a half or three percent withholding additional
to cover the profit; and that would put the burden on
the foreign investor to file a return here and readjust
his tax due or if he doesn't do it we would have that
much additional purely as a tax from the profit that he
made as in-and-out transactions.

H.M.Jr:

Sort of a capital head tax, huh?

195

- 28 Magill:

I don't
getfiles
you.aYou
mean
withholding
but
if he
return
then
at 20? at 22 percent,

Zucker:

No, you withhold your 20 percent on his fixed items.

Magill:

Yes

Zucker:

And then through the various brokers with whom they

are buying and selling, withhold a portion of the

proceeds to pay the Government the tax on the profit
that they may have made, subject to adjustment to

Magill:

the true profit and true tax.
Of course, the trouble with that is he doesn't have

H.M.Jr:

That's awful complicated.

Zucker:

Well, we'd have to know that the trade is for a
foreign account. It would be incumbent on the broker.

Magill:

You run again into the same machinery.

H.M.Jr:

May I ask what is the Federal Reserve advocating?

Magill:

oh gosh!

Haas:

Federal Reserve - what we suggested there is just a

Magill:

This (showing bulky document).

Oliphant:

What they suggest makes exchange control look simple.

Haas:

Among other things, they start out suggesting what we
have been discussing here, this increase; they start raise that. Then they work out a device for a capital
gains tax in which they set up a nominee system. And
then a transfer tax. Have all three. But Goldenweiser's
staff probably, if they were sitting here and you put
the proposition which you just made to them - they feel
we should move cautiously, start and move cautiously and it's perfectly possible that they'd be in entire

to deal through American brokers.

sympathy with starting the way you suggested and seeing
what happened, and on to the next

H.M.Jr:

What about S.E.C.?

196

- 29 Haas:

S.E.C

White:

Divided.

Haas:

Gourrich is sick and

H.M.J.:

"ivided?

Haas:

Gourrich is sick.
"hat's the division then?

Taylor:
Haas:

Goldschmidt is the other half, and Gourrich would like
to put very severe taxes on them. He'd like not only

to stop it, he'd like to drive it out, but Goldschmidt

doesn't.
H.M.Jr:

Who's that, Gourrich?

Haas:

Gourrich, but his assistant disagrees with him.
Gourrich was going to put an embargo on stock certificates going out of the country.
Well, I've only been in this thing a couple years,
and the longer I'm in it the more I am for making
these financial transactions just as easy as possible
to flow back and forth. I mean I've come to that

Kent:

H.M.Jr:

school as against - I think it's a great sign of

weakness

Oh, I didn't see it;
didn't even smell it. All right, won't some of you

Helen? Anything to drink?
start?

(Group ceases discussion for drinks)
H.M.Jr:

Gentlemen, can we continue, because I don't want to
work you too late.

What I think we ought to do is this. I r eally would
like to go somewhere on this thing. We've got so many
people; I don't know how we'd work it. I'd like to
concentrate on the Treasury people. Now, how can we
divide this thing up and how can we work at it for

197

- 30 another day or two so then I could meet with you
again? I mean who's sort of heading this thing up?
We've got lawyers and economists and financiers and
farmers here, and publicists.
Oliphant:

I think it needs a football player.

Upham:

Better stop there.

Oliphant:

May I ask this question? Was it in your mind that
what you'd like to have is something now quick that
would have the psychological effect - only more so
than - as the President's statement, the idea being
later to - to get something more detailed or definitive later?

H.M.Jr:

Well, that's the way I feel tonight. Now, you men
know who work with me - you know that sometimes you
get kind of - you people get excited and I always
stay calm. Isn't that right, Clarence? (Hearty
laughter) We always end friends anyway.

But I think if - until we get - to use Oliphant's
expression, sweep the floor clean, it's going to take
too long, especially if we are going to sell it to

these other two people. I think our position is much
more tenable if we had something very simple, and personally my hunch is if we did something with the
proper publicity, that that would be good for two
or three months. I think from what I have seen, and
you people - I mean they are scared to death of this
thing - the Europeans - and I think it would be good
for two or three months. And then we could keep

letting little leaks out all the time that this and
that was going to come.

And I may be wrong as to my interpretation of the
if the thing was simple enough.

Hill, but I don't think it would be very difficult
Now, I don't think, to answer Oliphant's thing - as I
say, I'd rather get something now if we felt it was
conservative and fairly effective, get it quickly,
and then go ahead. Now, you take, for instance, this
thing Magill was talking about, this one percent
transfer tax. Well, the first thing that would come

to my mind, what about the capital gains and loss tax?
I mean what decision has the Treasury come to on that?

And if we are going to keep that as it is plus the one

198

- 31 -

percent transfer tax, aren't we going to make the
stock market so frozen, so rigid, that if we do ever
have a collapse, or recession rather, we'll have a
collapse rather than a recession? We're going to make

this thing too rigid.

Magill:

That is a danger.

H.M.Jr:

So when you take a one percent, I immediately ask
you the other thing and you say, "I'm not ready to
answer on that; I haven't had time." But I think we
don't want to get the stock market so rigid that it
can't fall and rise. What?

Taylor:

As you say, it would to some extent.

H.M.Jr:

Oliphant:

Well, it certainly would slow up the velocity of the
turnover in the market, wouldn't it?
It would cut your short interest in two at once.

H.M.Jr:

What?

Oliphant:

It would cut your short interest in the middle at

once.

Taylor:

Well, the thing that it would affect the most is floor

Oliphant:

Yes, floor trading, and of course those are part of
the mechanism for easing it down - the floor trader.

Haas:

They help it down too.
But Wayne, I want to ask you did you - are you thinking

H.M.Jr:

trading.

along the line that I am thinking or are we thinking
separately?

Taylor:
H.M.Jr:

Thinking right along those lines. Anything beyond
that I am very skeptical of.
But do you agree with me that if we do this thing
with the proper publicity that it would slow the thing
up for a couple months?

Taylor:

(Nods yes)

H.M.Jr:

You check on that?

199

- 32 Taylor:

(Nods yes)

H.M.Jr:

Can you see any

Taylor:

No, I - in the first place, it is the simplest thing,
something that you can collect. You'll get some
revenue from it and it gets away from all the other

complications.
H.M.Jr:

I mean you and I are thinking - or I am along the
same lines that you are. What?

Taylor:

Anything beyond that you have - the four days that
I'm
away, you haven't got any proxies for anything
else.

H.M.Jr:

Well, what I want to get at, while you're away that's what I want to ask - is there anything on
this thing
As long as it is along those lines we've been talking tonight, that you are talking, it is absolutely

Taylor:
H.M.Jr:

You go along.

Oliphant:

when are you leaving?

Taylor:

Tomorrow night.

Lochhead:

Taylor:

Is what you're thinking of the one percent?
No, no, talking about changing the withholding rates,

H.M.Jr:

On dividends and interest. Right?

Taylor:

Yes.

Magill:

That's in the treaty - the five percent rate. That's

H.M.Jr:

I know, but I never was consulted about it, was I?
Yes, it was cleared in the regular way.

Oliphant:
H.M.Jr:

that's all.

something to think about. This Canadian treaty has
just been executed, hasn't it?

I'd like to look up the initials. If there are not
twelve initials on it, I'll question it.

200

- 33 Zucker:

It might have been the Acting Secretary.

Magill:

The number of initials vary inversely with the

H.M.Jr:

I'll swear it didn't go across my desk. Maybe Miss
Roche
it. Do you (Oliphant) remember exactly
when it signed
went out?

Oliphant:

It cleared in the regular way.

Kent:

Yes

Oliphant:

Communication for the Secretary.

Kent:

For two or three days the State Department was call-

White:

importance of the matter.

ing for it and I phoned several times to find out what
had happened on it, and they said, "Well, just waiting
to get the letter to the Secretary of State in to the
Secretary," and the next thing I heard was that the
Secretary had signed it.
At the time that was being considered, the question
was raised whether it would prejudice any action such
as we are now contemplating, and the answer was no.

H.M.Jr:
White:

What's that, White?

I say we raised the question whether that would preju-

dice any other subsequent action, and the answer was

H.M.Jr:

no; not officially, but
Well, if you didn't do it officially, look up our

liquor case; ask Wayne Taylor. We thought we raised

something like that in connection with the treaty
with Canada on liquor, and the tax
Oliphant:

Pickaxe.

H.M.Jr:

But I still say I wonder if we couldn't - what's our

Haas:

2961. We use 186 - that's a nice room - on the first
floor.

H.M.Jr:

What's the room on our floor?

Haas:

296.

new study room? Room 196, is it?

201

- 34 -

Oliphant: 296.
H.M.Jr:

Well now, who's got time to go into this thing and
spend a - I think if you'd give it two half days
I mean who can give it - who's ready to go in on
this thing?

Haas:

Roswell's already going.

H.M.Jr:

All right.

Kent:

Of course, the drafting

H.M.Jr:

No, no. No, just this much. I mean just as to
principle. I haven't quite got this crowd sized up

yet; I don't know who is which. Who can work
tomorrow morning - or afternoon better? See, in
the morning I've got this Open Market, you see.

You sit in on that, Taylor, don't you?
Oliphant:

Well, we have a conference with Yntema - some six
months in the preparation - tomorrow morning.

H.M.Jr:

Oliphant:

Well, why don't you fellows - tomorrow afternoon
couldn't you fellows
After that conference is over.

H.M.Jr:

Could you fellows start at two?

Oliphant:

Three would be better, wouldn't it, under your (Kent)
plan?

Kent:

I think so.
(Secretary leaves and returns)

H.M.Jr:

Oliphant:

Well, may I just say, do you people decide on three
o'clock?

It seems to me we'll get through with those other

conferences by then.

H.M.Jr:

How's that with you?

Magill:

I think that's all right.

202

- 35 H.M.Jr:

Do you know of anything

Magill:

No.

H.M.Jr:

Who's got anything they couldn't go in? That leaves
you
(Haas)
doesn't
it? free for me tomorrow on this Open Market,

Haas'

All right.

Magill:

What do you want us to be ready with at three?

H.M.Jr:

What I'd like you to do at three o'clock would be
this same group to meet and talk over what I have

been talking about tonight and - I mean I've given
you my thoughts. Where am I wrong? Is this the
way to approach it? And then if you people can come
to an agreement - tomorrow's Tuesday, I'll meet with
you Wednesday, and then if I can agree with you
fellows and vice versa, then I'll ask Thursday - I'll
ask Landis and Eccles to meet with us, see? I mean
that's moving about as fast as we can; I'll ask
Eccles and Landis to meet with us Thursday. If not

Thursday, Friday. But I'd like to get it cleaned up

Thursday or Friday.

H.M.Jr:

Shall we start letting the story leak before Eccles
starts letting it leak? We can stop the capital
movements for a while by just letting a leak.
Well, Herbert, you've been with me what? - six, seven
years now, haven't you? Follow the same policy that
you have for the last six or seven years.
Always stay in the front.
That isn't what I was thinking of.

Haas:

Isn't that it?

H.M.Jr:

No.

Haas:

Oh, I see.

H.M.Jr:

No, you got it wrong. You got it wrong.

Oliphant:

There's some questions that are seldom asked and if

Gaston:

H.M.Jr:

Haas:

asked never answered.

203

- 36 H.M.Jr:

No, you got it wrong. Herbert and I have never
planted a story against a person; we have never let
a leak against a person. That right, Herbert?

Gaston:

(Nods)

Upham:

Says no, that isn't right.

H.M.Jr:

What we could do, Herbert, is say we invited Landis
and Eccles to come over and discuss this thing; that
the Treasury had made up its mind what it was going
to do.

Gaston:

I've heard that pattern before.
I think any indications that the thing is coming to
a head will have a little effect, don't you, Archie?

Lochhead:

Oh yes.

H.M.Jr:

Could you fellows that are going to meet with me on
Open Market Committee stay for another five minutes?
That's Haas' crowd. And the fellows - what we do is

Haas:

we excuse the lawyers.

Deary

204

TREASURY DEPARTMENT

AM

INTER OFFICE COMMUNICATION

DATE February 8, 1937
TO

FROM

Secretary Morgenthau
Mr. Haas

Subject: Proposals to restrict inflow of foreign capital
I. Is it desirable to take some course of action to discourage
the flow of foreign capital into the United States?
II. And, if desirable, what form should this action take?
III. Conclusions.
I.

Arguments advanced in favor of imposing some restrictions on the

inflow of foreign capital:

(1) Gold inflows create an unnecessary cost to the Treasury without benefitting American industry.

Capital inflows in the next couple of years will probably
take the form chiefly of gold rather than goods or services.
Hence, if no restrictions are imposed on capital inflows, it

is likely that the Treasury will inour the cost of sterilizing

from one-half to several billion dollars more of gold by the
end of 1939. The cost of sterilization is not only recurring
but substantially increases--because of rising short-term
interest rates-at the very time when it would be especially
dangerous to add to our monetary gold stook.

The incoming capital does not now add to the productivity of

American industry nor is it likely to do so in the near future.

(2) The addition to our volume of deposits makes more difficult
subsequent control of the internal oredit situation.

(3) While not helping the United States, the large gold flow
might operate to aid recovery were it to go to or stay in
countries that need it more than we do.

(4) According to the Securities Exchange Commission research staff,

capital inflows widen the range of fluotuations of security
prices, and thereby intensify the instability of the security

205
Secretary Morgenthau - 2/8/37 - 2

market. The volume of trading for foreign account is much
larger than the net purchases. Trading for foreign account
represents an average of approximately 20 percent of all
stook trading (exclusive of member trading) and is moreover
concentrated over a relatively narrow range of securities.
(5) Securities Exchange Commission control of the security mar-

ket is less effective when non-resident aliens can trade in

American securities on more favorable terms than United

States citizens, either in American or foreign markets.
Further, Americans can avoid restrictions by trading in
foreign markets or by trading in American markets through
foreign intermediaries.
(6) The present system of taxes discriminates in favor of nonresident aliens. Under present arrangements, non-resident
aliens with no place of business in the United States pay

no capital gains tax at all.

(7) The introduction of some approach to equality of taxation

as between residents of the United States and non-resident
aliens would yield additional revenue. How much revenue
would result depends on the scale and effectiveness of the
taxes imposed.

The arguments against the restriction of capital imports are:

(1) The difficulties of effectively administering a capital

gains and transfer tax on foreign trading in American
securities are great. Unless very cumbersome administrative
apparatus is developed, the ease of evasion would render the
attempt ineffective.

(2) Any interference with the free movement of capital among
nations seems to reduce national incomes and makes more

difficult a return to international equilibrium.

(3) It is possible that by checking the flow of foreign capital

into our security market the funds would be diverted into
either commodities or foreign security markets with results
that might be adverse to our recovery in the long run.

(4) Some of the trading in American securities for foreign aocount which now is done in New York will be transferred to
foreign security markets. Owing to the diminution of trading,
American brokers lose some commissions.

(5) Retaliation by some foreign governments against American

capital abroad might follow.

206
Secretary Morgenthau - 2/8/37 - 3

II.

If it is desirable to restrict further capital inflows, what instru-

ments should be employed?

The following measures have emerged from our discussions to date:

(1) Increase of tax on dividends and interest payments.

(2) Institution of a moderate flat capital gains tax on all
non-resident aliens.

(3) Institution of a small transfer tax on the purchase

and sale of American securities by non-resident aliens.

The transfer tax makes it less attractive to shift
short-term balances into short-term investments.

(4) Possibly the introduction of a nominee system, by which
non-resident alien traders in American securities would do
business through resident nominees who are licensed by

the Treasury and are to be held responsible for the pay-

ment of taxes. A nominee system would render evasion more

difficult. In the event the nominee system is adopted

and where non-resident aliens do not use nominees, the
taxes recommended in (1), (2), and (3) should be sub-

stantially increased.

III.
Conclusion

Our net conclusion is that it would be desirable to discourage further

capital inflows, provided this can be accomplished by methods that do not
involve serious risk of unfavorable international repercussions, and
provided further that the methods themselves do not involve excessive ad-

ministrative machinery. It is not necessary that the methods first
adopted insure a perfect or nearly perfect exclusion of foreign capital.
There is indeed, on the contrary, much to be said in favor of proceeding
cautiously to determine the full effect of such measure of restriction as
is at first achieved. There is ample justification on grounds of equity
alone to frame the first method of discouraging further capital inflows
in terms of increasing the tax burden upon foreign investors to a level

more nearly equal to that imposed upon domestic investors.

There is also much to be said in favor of legislation giving the

Federal Reserve Board the power to prescribe reserve requirements up to
one hundred percent against deposits of foreign funds in member banks.

If these measures do not prove to be adequately effective, more

drastic measures may then be considered.

207
8 February, 1937
4 p. m.

COAST GUARD OPERATIONS IN FLOOD AREA

M

Within the next three days the majority of Coast Guard

boats in the Ohio Valley will be returned to their regularstations.

There are operating in the Mississippi Valley from Cairo
to New Orleans a force of 24 seagoing units and approximately
250 boats. The Commander, Coast Guard Flood Relief Force, at

Memphis reports refugees are still being removed from the levees
south of Cairo.

The Coast Guard emergency radio facilities are being removed from the Upper Ohio Valley except at several key points

and shifted to the Mississippi Valley. Ten planes are in service
between Louisville and Helena, Arkansas.

General Water Level Condition

Crest of flood now at Memphis (50'); Helena 59.5' and
rising slowly all the way to New Orleans.

Hell

208

February 8, 1937

After reading newspaper accounts of Wallace's article
appearing in the London Daily Telegraph, the Secretary today
telephoned to Wallace and said, "I am disturbed about your
releasing the article to the London Daily Telegraph because

the last time you and I taked about that article you said
that you had decided not to write it and I said that I was
delighted and I then volunteered to tell you that I thought
it was a mistake to write it and I only made this statement
after you told me you had decided not to write it.
"Steve Early said that you had written him that you
had cleared the article with the Treasury and the State Department. You are a free agent, but I think it is very
unfortunate that you did it. I have asked Haas and White
to analyze your article. We never saw the revised copy and
I was under the distinct impression that you were not going
to do it. At this time, when the Treasury and the State
Department are having delicate negotiations with England, I
think it is most unfortunate that you released your article.
"Early was under the impression it was cleared with
us and, of course, it was not. You spoke to me about it
originally along about January the first and you might be
interested to know, if you will look up the last letter that
Peek wrote to the President, that you followed the whole
thought and figures in your article that Peek used in his
letter to the President.
"As far as I am concerned, anything I have to say
I say and it is between you and me. The press will come
in at four o'clock and I will just shrug my shoulders.
will not make a public statement.
"After Haas and White have made an analysis, I will
I

send it to you. I have not talked to the President and I
will not talk to him, but I did talk to Early and Hull.

"White told me that you did not incorporate the
principal suggestions which he made in connection with your
first draft. I think if someone in Agriculture takes up
something that belongs to the Treasury and the State Department, it is important enough for the three of us to sit down
and talk it over and not bother the President.

209
-2-

"I think it is a very delicate thing with this

serious situation in Europe. I do not see the purpose
of "punching England in the nose" . I do not see what
can be accomplished.

"When we have our facts, I will let you know and
we can go over them with the State Department and with
Commerce. Whether we fundamentally disagree or not, we
think you are on the wrong track."

210
New York Times - February 8, 1937
WALLACE OPPOSES

"Of the nearly $5,000,000,000 of.American farmers and factory
foreign securities held by privateworkers would result again in an

American citizens, not quite $2,000,-increase of exports over imports
000,000 are in whole or partial de- Tourist expenditures, with the refault. Some of the defaulted se-turn of prosperity and the depreciU.S. LOANS ABROAD curities
owed our private citizenslation of former gold-bloc currencies
will doubtless pay. but it wouldin line with the dollar, are likely to
seem that there will be a loss of at increase
Why Should Sensible American $1,000,000,000, and probably "Gold and silver shipments to the
more.
United States must apparently be
Lend to Defaulting Nations?
relied on for some little time as the
Creditor Position Lessened

18

Secretary Asks

leading device to enable the outside

"Taking into account the totalworld to live with a creditor nation

defaults, governmental and private.which in years of ordinary weather
of nearly $15,000,000,000 and takinginsists on exporting more goods

WRITES FOR LONDON PAPER into
account thetheamount
of foreignthan it imports, he continued.
investments
United
in

States

'With

increased

gold

and

silver

it appears that the present net cred-mining going on all over the world

itor position of the United Statesit is quite probable that there will
He Cites the Changed Status of on current accounts represents abe sufficient gold and silver to
capital investment abroad ofmake possible this type of adjustCountry From Debtor to Cred- net
not over $5,000,000,000.
ment as long as the United States
itor and Curbs on Our Exports
Special to THE New YORK TIMES

But perhaps the least con-is willing.

troversial and most realistic way to "If this is true It would seem
state the situation in to say that that after a time the people of the
the United States in the year United to States think through would find to the it neces- reall-

WASHINGTON Feb. 7.-Secre- probably received over $350,-ties of exporting indefinitely the

tary Wallace, addressing himself000,000 more in interest and divi-labor and natural resources of this
directly to Great Britain, warned dends and payments on war debtscontinent in exchange for nothing
today that a renewal of the tradi-from the outside world than she hasmore usable than shining metal
tional lending policy of the United paid out to the outside world. This Some day the question will be asked
States was "unlikely until the quesis justpaid
about
as much
as wases
to what
allstandard
means inofthe
long
nethalf
annually
on interest,
divi-run
for itthe
living
tion of defaults is settled
dend, and war-debt account to the the American people.'
In an article prepared especially United States during the last half We have so far avoided facing
for The London Daily Telegraph of the decade of the Twenties Each all their starkness the ultimate
for tomorrow morning and made year
since of
1930
net creditor
must be
made."
position
thethe
United
Statesadjustments
has said in which
conclusion
"Whatever
public simultaneously here, the -lessened
with
facing
respect
may
develop
retary put this question:
The rest of the world, Mr. Wal- "these ultimate adjustments, it
"Why should sensible American Ince said, during the time that the that our agricultural producinvestors loan money in those coun- United States has been a creditor tion policy will of necessity be
tries that have defaulted on their nation,
has adjusted
itself to the guided in considerable measure by
five ways:
situation
the changing factors in the creditor
obligations to us and whose nation- 1. By accepting fewer goods from position of the United States.'
als are now sending money for in- the United States and shipping
vestment in the United States?" more goods here, and in some cases
The Secretary contrasted the po- preventing the importation of goods
sition of this country in relation to coming from this country by rigid
the rest of the world as a creditor quotas and exchange controls
nation at the present time to that 2. By encouraging American tourof a debtor nation formerly, andists to spend more money in foreign
traced the high tariff sentiment in lands.
this country to its debtor position 3. By shipping gold and silver to
of

to

is

in

of former years.

the United States.

Today all this has been changed 4. By borrowing money from the
and the outside world owes us morecitizens of the United States.
than $26,000,000,000. he continued 5. By defaulting on obligations to
"Offsetting this. foreigners have in-the United States.

vestments in the United States

amounting to at least $7,000,000,000 Expects Tourists to Spend More
Of the $19,000,000,000 apparent net Discussing these five factors in

international creditor position ofgreater detail, Mr. Wallace stated

the United States nearly $13,000,-that while in 1936 American exports
000,000 is represent by govern-and imports nearly were balanced
mental debts owed to our govern-the return of normal crop years and
ment and now in default,
the great productive capacity of

out will need every dollar they have and every dollar the Red Cross can
possibly give them to provide the minimum necessities for living, bed,

clothing, furniture, stove and everything else, end for the repair of
their homes. This inevitably means that the diet of these people will
suffer and ability to provide medical attention will be limited.

If a serious impairment to the public health from these several factors

is to be avoided a considerable Public Health fund needs to be made available

211

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

To

Feb. 8. 1937

Miss Roche

FROM Dr. Parran

The Public Health forces, both our own and the State and local,
have been doing a grand job under tremendous handicaps in many places.
The one thing which has made it possible for the health needs to be met
has been the Social Security monies which these states got last year with
which they had already set up a number of health organizations and had
strengthened their staff with engineers, doctors, nurses.

In every state the trained health officers, nurses, engineers and
inspectors were mobilized from the unflooded centers into the flooded
centers. For example, in Arizona some 61 such persons had been thrown

into the flood centers by the State Health Department

There has been no undue prevalence of communicable disease as yet

aside from the influenza which is prevalent in some parts of the flooded
area as elsewhere in the country. The real health problem, however, is
still ahead of us.

1. Typhoid fever. During the next few weeks (I am hopeful that
this will be handled and that we shall not have any serious outbreak of

typhoid.)

2. Dysentery. particularly in the camps some of which will need to

be operated for another month or even two months further down the river.

3. Malaria will be a serious problem throughout this summer, both
because of the added water and the rusting away of screening.
4. There is some danger of such diseases as meningitis, scarlet
fever, measles, in the concentration camps during the immediate few weeks.
Of greatest concern is the fact that many of these flooded counties
heretofore provided with a fair health service will be unable to finance
their part of it. Moreover, the individuals whose homes have been flooded
out will need every dollar they have and every dollar the Red Cross can
possibly give them to provide the minimum necessities for living, bed,
clothing. furniture, stove and everything else, and for the repair of
their homes. This inevitably means that the diet of these people will
suffer and ability to provide medical attention will be limited.

If a serious impairment to the public health from these several factors

is to be avoided a considerable Public Health fund needs to be made available

212

-2

for work in these counties during the next six months or even a year.

If that work is to be organized efficiently there will need to be some

assurance of continuation, in other words, the most desirable arrangement would be for these additional funds to be followed up by added
appropriations to the Social Security Act so that the work which we
shall start now and which the people now welcome will not disappear
at the end of six months. Gradually, of course, we shall expect the

states and localities to take the larger share of the load as they

recover.

213
OFFICE OF

TREASURY DEPARTMENT
WASHINGTON

SECRETARY

February 8, 1937

All

TO THE SECRETARY:

Re: Treasury Financing
The following comments are submitted on Treasury

financing for the next few months:

February 1 to June 30, 1937: After the discussions
of last week on my estimates of the cash position for this

period, I believe there was a feeling that the 30 million
dollars a month allowed for inactive gold was insufficient

and that this estimate should be increased to 50 million
dollars a month. From information now available it is believed

that 30 million dollars for the month of February will be just

about right. I have, however, increased the other four months
by 20 million dollars each. Furthermore, there was a feeling
that the Treasury should not permit its balances to run as
low as indicated in my estimates.
The following table shows the estimated Treasury balances

at the end of each month, including sales of U. S. Savings
Bonds and adding $80,000,000 for inactive gold on the basis
of (1) no new financing; (2) $300,000,000 of new funds raised
in April, in addition to the refunding of $502,000,000 maturing
notes. (This can be switched to March 15th.); (3) same as (2)
but adding $300,000,000 of Treasury bills to be issued between
February 17th and March 24th, all to mature June 16-18 (this
amount can be reduced to $200,000,000 and stop issue on March

10th); (4) $500,000,000 of new funds raised in April in addition
to the refunding of $502,000,000 of maturing notes (this can be

switched to March 15th); (5) same as (4) but adding $300,000,000
in Treasury bills to be issued between February 17th and March
24th, all to mature June 16-18th (this can be reduced to $200,000,000
and stop issue on March 10th):

214

-2Treasury balances
End

Based on new financing in the amount of

of

No new

Month

financ-

$300M of

Treasury

ing
(1)

notes or
bonds
(2)

$300M of

T/N or bds.
& $300M bills

$500M

of T/N
or bds.

(3)

(4)

$ 669 M

$500M of T/N

or bonds and
$300M bills
(5)

$ 669 M

$ 669 M

March

849

849

April

504

804

$ 769 M
1,149
1,104

May

239

539

839

739

June

434

734

1,149
1,304
1,039

734

934

934

February

849

1,004

$ 769 M

It is obvious that our balances under (1) above would
run too low for comfort, and even under (2) and (3), while I
believe we can get through with them, run considerably under
what you have in the past contemplated. (4) or (5) is the
safest course to pursue, and one under which you would feel

more comfortable. It will be noted that the low points in the

balances will be reached at the end of the months of February
and May, but then we are, at these points, approaching heavy
income tax payments and there is therefore no harm in letting
the balances run down at these periods. Moreover, I feel that
the time is approaching when a billion dollar working balance

is too high for our needs, especially in view of the large

anticipated receipts under the Social Security Act.

I would suggest, therefore, that you give consideration
to (1) raising two or three hundred millions of new funds through
additional issues of Treasury bills beginning February 17th and
stopping either on March 10th or 24th, depending on the amount,
all to mature June 16-18, for purposes of leveling off income
tax payments at that time (later discussed) and (2) raising
$500,000,000 of new funds through the issuance of Treasury notes

or bonds at the time and in connection with the refunding of
$502,000,000 Treasury notes maturing on April 15th. I prefer
to see this major financing on April 15th rather than on March
15th for money market reasons (later discussed). While it gets
away temporarily from our policy of financing on quarterly tax-

payment dates, yet the new issue can be made to mature on a tax-

payment date without any difficulty.

215

-Bonds or notes: As we approach a balanced budget,

the Treasury will have to consider the problem as to whether

it will want to continue to issue bonds. It was, of course,
necessary to issue bonds during the time of deficit financing

in order not to have too much debt maturing in the immediate
future. We now have the problem of rearranging our debt
program to meet the requirements of our sinking fund and investment accounts. Below is a statement showing the total

debt maturing or subject to call (exclusive of regular Treasury
bills) in each fiscal year 1937 - 1950 and the net total requirements of the sinking fund and Old Age Reserve account:

(In millions of dollars)
Total
debt

Fiscal
Year

maturing

or call-

Sinking Fund
and Old Age
Reserve

Excess

Shortage

maturi-

in

maturities

ties

requirements

able

1937
1938
1939
1940
1941

$ 802

$ 668

$ 134

2,167
2,832
2,995
3,287

834

1,333
1,448
1,464
1,855

1942
1943
1944
1945

204

1946

1947
1948
1949
1950

1,794

1,384
1,531
1,432
1,438
1,459
1,668
1,646
1,748
1,841
1,810
1,889
1,953

$24,031

$21,301

454

2,920
1,037
3,557
-

1,982
-

-

-

1,252

$

-

-

-

-

1,234
1,005
-

609

-

1,809
-

172
-

-

$9,467

-

1,841
-

1,889
159

$6,737

NOTE: No allowance made in above figures for investments
for account of Unemployment Trust Fund.

216

-4A glance at this statement shows that in some years

there is too much debt maturing, while in others there is
not enough. An ideal situation from the standpoint of the
Treasury would be to have about $2,000,M maturing each year,
about $500M each tax-payment date. In 1942 and 1943 there

is not sufficient maturity to meet the sinking fund require-

ments at that time, while in 1947 and 1949 there are no
maturities. We can, of course, purchase securities in the
market for the sinking fund provided we do not exceed an
average of par, but the operation is much less disturbing
if these requirements are met through maturing issues. This
will also be true of the investment operations, where we are
authorized to issue special securities to the investment
accounts. In other words, to pay off maturing obligations
with revenue coming in and to issue special securities to
the investment accounts would represent an ideal investment
arrangement.

There will be very little change in the amount of the
sinking fund over the next few years, but the amounts available for investment under the Social Security Act will be
problematical for some time to come. The Act not only has
to run the gantlet of the Supreme Court, but will be subject

to political attack for the next few years. An attempt is

now being made in the Congress to eliminate the Old Age Reserve

Fund. To offset this attempt, the Social Security Board has

prepared amendments to the Act which will liberalize Old Age
Assistance and thereby increase the costs to the Fund amounting
in 1942 to more than $380,000,000 without any corresponding
increase in the taxes. The Treasury should now recognize that

it can not build up the reserve of 40 or 50 billion dollars

contemplated under the Act, but if it can hold the present
arrangement until a reserve of, say, $5,000,000,000, or better
still, $10,000,000,000 is available, then I believe it should
agree to the principle of pay-as-you-go.
Effect of Treasury financing on money market: Prior to
the period of huge excess reserves, it was always necessary

for the Treasury to give consideration to the effect that its
financing operations, including collections of revenues on
quarterly income tax payment dates, would have on the money
market and what steps were necessary to correct any adverse

217

-5effects. The Treasury considered that it was its duty to
so arrange its financing as to cause as little disturbance

as possible to the market. Now that the Federal Reserve
Board has taken definite action which will reduce excess

reserves to about five or six hundred million dollars, it

becomes important for the Treasury to again consider the
effect of its major financing operations on the money market.

So that you will be able to see the picture, the following

table shows the estimated net amount of funds (after deducting
estimated expenditures) that the Treasury will withdraw from
the market on its next four income tax dates. The only public
debt maturities included for the purpose of this statement
are the Treasury bills in the amount of $300,000,000 maturing

March 16, 17 and 18.

(In millions of dollars)
Heavy income
tax payment

March

June

Sept.

Dec.

$ 66

$ 46

$ 52

$ 56

123

271

223

235

32

29

23

21

$ 221

$ 346

$298

$ 312

dates

8-14
15-20
21-23

Total:

The full effect of the Federal Reserve Board's action

will not be felt until May first. During March there will still

be substantial excess reserves and the withdrawal of $221,000,000
from the market at that time should not therefore cause any dis-

turbance. In order that the Treasury may be in a position to
meet in part any disturbance that may occur, I suggest we permit
our investment funds for Postal Savings and Federal Deposit In-

surance Corporation to accumulate, which on March 15th should
amount to between 50 and 60 million dollars and which can be

increased by redeeming special 2% securities. If this does not
entirely relieve the pressure I suggest we permit payment by
credit in War Loan account of one or more Treasury bill issues.

218
6.

It is quite obvious that the Treasury can not expect to

withdraw excess funds during the months of June, September and
December in the net amounts above indicated, with only 500

or 600 million dollars in excess reserves, without disastrous
effects on the money market. It seems to me, therefore, that it
is important we should have Treasury bill maturities of not less
than $200,000,000 in June. It may be necessary to have maturities of
bills also in September and December to meet a similar situation,
although these can be discussed later in the year.
Action which the Treasury can take to offset large net with-

drawals of cash from money market: The Treasury can by some action
of its own meet almost every tight money market situation caused

by its withdrawing from the money market more funds than it is
putting back into the market. This can be accomplished in one or
more of the following ways:

(1) Purchase outstanding Treasury notes or bonds for account

of the sinking fund. (Authority now available to purchase up to
$500 million for this account at a price of not to exceed an
average of $101. If price is lower than or exceeds $101, then

the amount available will be correspondingly increased or reduced).

(2) Purchase outstanding Treasury obligations for investment
accounts. (About $45 million now available in cash which can be
increased by redeeming special 2% securities amounting to $200

million).

(3) Pay off maturing Treasury bills in cash without any issue

of bills, or pay off maturing Treasury bills in cash and permit

payment of issuing Treasury bills by credit in War Loan Account.

(4) Provide beforehand for Treasury bills or other public debt

obligations to mature in these heavy income tax payment periods

for the specific purpose of offsetting excess receipts.

(5) If there is a Treasury note or bond maturity during these
periods of excess receipts, provide for refunding only part of it,
paying balance in cash, thus offsetting effect on market of excess
receipts. For example, in September there is a Treasury note
maturity of $817 million and there are estimated excess funds
coming in of $298 million. The Segretary would announce in his
financing circular that the maturing notes would be accepted in

219
7.

exchange for any new issue offered up to only, say, seventy per
cent of the amount of such maturing notes. This would leave thirty

per cent, or $245 million, to be paid off in cash. Such an openation as this would have to be handled with care as the maturing
notes to be paid off in cash might come in faster than the 6XC088

receipts, in which case it might result in an overdraft at the

Federal Reserve Banks. We could operate this in conjunction with
(a) and (b) below.
(a) Deposit inactive gold with Federal Reserve Banks for
a period of not to exceed seven days to cover overdraft, at the
end of which the operations could be reversed. The amount deposited might be returned to the Treasury from day to day as the
receipts come in. These temporary deposits would have no appreciable effect on the market.
(b) Sell through the Federal Reserve Banks as our fiscal
agents, one to seven day certificates of indebtedness to large
banks in money centers, redeeming the certificates as the excess

receipts come in. Prior to the Banking Act of 1935, it was cus-

tomary for the Treasury to run overdrafts at Federal Reserve Banks
during the tax-payment periods, giving them a one-day certificate
for the amount of such overdraft, the Federal Reserve Banks in

turn selling to local banks participating certificates in our

one-day obligation. Each day these certificates were redeemed
and others issued in smaller aggregate amounts until finally wiped
out by revenue receipts.
(6) Redeposit some of the income tax receipts in War Loan

accounts of special depositaries. We have authority to do this,
but it is cumbersome unless confined to a relatively few banks.

swb